Tax exemption notification under section 10(23C)(v) recognises charitable trust status for specified assessment years, ensuring statutory recognition of charitable status
Central Government notification under sub clause (v) of clause (23C) of section 10 designates Shri Swaminarayan Mandir Trust, Ahmedabad as eligible for the benefit of that sub clause for the specified assessment years, identifying the trust by name and linking recognition specifically to those assessment years for purposes of the income tax exemption provision.

Tax exemption notification under section 10(23C)(iv) recognises a seed certification body for specified assessment years.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, issues S.O.195 dated 5-10-1988 notifying Karnataka State Seed Certification Agency, Bangalore, for the purposes of that sub-clause for the assessment years 1987-88 and 1989-90, thereby formally recognising the agency as covered by the specified tax-exemption provision.

Tax exemption notification recognizes an educational institution as qualifying under the income-tax provision for specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Khelaghar Shishu Nivas and Shiksha Kendra, Calcutta as qualifying under that provision for the assessment years specified in the notification, identifying the institution by name and citing the official notification number and date.

Excise exemption for newsprint rejects subject to genuineness proof and authorized officer verification.
Exemption is granted for newsprint rejects under Heading No. 48.01 from the whole of excise duty specified in the Tariff, provided the rejects are proved genuine and do not exceed a prescribed proportion of the factory's total newsprint production in a financial year, with satisfaction by an officer not below the rank of Assistant Collector of Central Excise required.

Amendment to Central Excise Notification: insertion of goods entry adding cotton yarn and polyester staple fibre to the schedule.
Amendment invoking Rule 191B of the Central Excise Rules, 1944 inserts Serial No. 2EE in the Table to Notification No. 53/59-Central Excises, listing Cotton Yarn and Polyester Staple Fibre as the goods comprised in that entry.

Customs exemption rate amended to increase ad valorem relief by substituting the previously prescribed lower rate.
The Central Government, invoking its executive amendment power under the Customs Act, amended Notification No. 129/76-Cus. by substituting the previously prescribed ad valorem percentage with a new ad valorem percentage in the original notification on grounds of public interest.

Customs tariff amendment adjusts per kilogram exemption rates for specified table items under the Customs Act.
Amendment to Notification No. 123/86 Customs effected by Notification No. 285/88 Cus. substitutes the entries in columns (4) and (5) against Sl. No. 4 and against Sl. No. 5 in the table with updated per kilogram exemption rates, the Central Government acting under the powers conferred by the Customs Act.

Tariff amendment replaces unit rate for a specified customs item under the Customs Act, revising the notified per unit charge.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 124/86-Customs by substituting, in the Table against Sl. No. 5, the entry in column (4) with a new per kilogram rate, thereby revising the notified unit charge applicable to that tariff entry.

Excise exemption removes duty on roasted chicory under tariff classification, enacted by statutory notification.
The government, invoking its statutory power to exempt, exempts roasted chicory classified under sub heading 2101.30 of the Tariff Schedule from the whole of the duty of excise specified in that Schedule by notification.

Approval under section 35D(2)(a): company authorized to prepare feasibility and project reports and conduct market surveys.
M/s. Gherzi Eastern Ltd. is approved under section 35D(2)(a) of the Income tax Act to prepare feasibility reports, project reports, conduct market or other surveys, and provide engineering services. The Central Board of Direct Taxes notified this approval with administrative file references, effective from 1 4 1986 to 31 3 1989.

Exemption notification amendment narrows coverage for trawler manufacturers with overlapping relief and extends the notification's duration.
The amendment inserts a proviso excluding manufacturers of trawlers who benefit from Notification No. 237/87-Customs from the application of Notification No. 247/84-Cus., and substitutes the original terminal date with a later terminal date, thereby extending the duration of the notification under the authority of section 25(1) of the Customs Act, 1962.

Fuel efficiency certification for light commercial vehicles mandates specified tests, standards and official certification before exemption.
Defines fuel efficient light commercial motor vehicle by prescribing specific fuel-consumption and kms-per-litre or NTKMPL norms for IDI and other light commercial vehicles as set in two annexed tables, including specified upgradation of norms. Certification by an officer not below Deputy Secretary in the Ministry of Industry is required based on Fuel Efficiency Tests by designated agencies. Tests must be at rated GVW/payload, with standard cab and body (with weight allowances where applicable), using diesel cetane 42, conducted at steady speeds of 40, 50 and 60 km/h over a minimum one-kilometre stretch with twenty runs averaged, corrected to sea level and +25 C, and specific fuel consumption taken at full load and full throttle per IS:10000 (Part VIII)-1980.

Fuel efficiency standards require certified testing and specified procedures for petrol and diesel vehicles to qualify for customs exemption.
The amendment defines fuel efficient motor vehicle for customs exemption, setting minimum petrol and diesel performance criteria and prescribing certification by a Deputy Secretary of the Ministry of Industry based on tests by specified research establishments. It prescribes payload, fuel quality, steady-speed and full-load testing conditions, cab and body weight allowances, multi-speed diesel testing, correction of test results to sea level and ambient temperature, and refers to Table II for category-specific specific fuel consumption and net-tonne kilometre norms with specified upgradation rules.

Fuel efficiency standards for petrol and diesel vehicles prescribe testing, certification and norms for customs exemption eligibility.
The amendment redefines a fuel efficient motor vehicle and sets certification based on Fuel Efficiency Tests by designated testing agencies; petrol vehicles under 1000 cc must achieve a minimum nineteen kilometres per litre under prescribed conditions, while diesel commercial vehicles must meet specific fuel consumption and NTKMPL norms set in annexed tables, with stated speed, payload, fuel specifications, cab/body allowances, averaging and correction procedures and officer certification requirements.

Fuel efficiency standards for motor vehicles require certified laboratory testing and specified fuel consumption and tonne kilometre norms for exemption.
Amendment replaces the prior Explanation to define fuel efficient motor vehicle, setting petrol and diesel eligibility by prescribed kilometres per litre or specific fuel consumption and net tonne kilometre norms respectively, certified by a designated Ministry of Industry officer based on Fuel Efficiency Tests by specified research establishments. The amendment prescribes detailed testing conditions including payload determination, cab and body weight allowances, fuel quality, steady speed test regimes with bi directional averaging, corrections for altitude and temperature, and reliance on specified Indian Standards; an annexed Table sets the diesel consumption and NTKM norms and their scheduled upgradations.

Fuel efficiency certification requirement for light commercial vehicles based on prescribed tests and upgradeable fuel-consumption norms.
The amendment defines fuel efficient light commercial motor vehicle by prescribed specific fuel consumption and kilometres or net-tonne kilometres per litre norms in an annexed Table, subject to scheduled upgradation. Certification by a Deputy Secretary-level officer in the Ministry of Industry, based on Fuel Efficiency Tests performed by approved testing agencies, is required. Tests must be conducted at rated GVW or specified payload, with manufacturer's standard cab and body (or specified weight allowances), using diesel of prescribed cetane, steady-speed runs with bidirectional averages corrected for altitude and temperature, and specific fuel consumption measured at full load in accordance with the referenced standard.

Customs amendment adds a new entry to the exemption schedule, inserting a cross reference notification under statutory powers.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 163/88-Customs by inserting an additional serial entry in its Schedule to incorporate a reference to a subsequent customs notification, thereby expanding the Schedule of miscellaneous exemption notifications.

Customs exemption for components of fuel efficient light commercial vehicles, conditional on certification, approved programme and compliance.
Exemption limits ad valorem customs duty on components for manufacture of fuel efficient light commercial motor vehicles with IDI engines to 10% and removes additional duty under section 3, subject to certification by Industrial Advisers, import under a Ministry of Industry-approved programme, an importer's undertaking to use components for specified manufacture and to maintain and produce certified accounts, and payment of duty differences on non compliance; absence of a fuel efficiency certificate at importation must be cured within a prescribed period or duty difference paid.

Customs exemption scope expanded to cover bicycles and their components, altering terminology in the existing notification.
Central Government amends Notification No. 22/88-Cus by substituting the term "bicycles and components thereof" for "bicycles" in the opening portion and in condition (i) of the notification, expanding the descriptive scope of the exemption. The amendment is taken under powers conferred by the Customs Act, 1962 and effected in the interest of the public.

Customs notification amendment extends expiry date for an existing exemption notification under statutory power.
Amendment to an existing customs exemption notification substitutes the expiry date in paragraph 2, extending the operative period by replacing the earlier date with a later one. The Central Government acts under its statutory power under the Customs Act and records that the substitution is necessary in the public interest; the amendment effects only the administrative change of the date in Notification No. 341/76-Cus.