Exemption for copper and brass imports from Nepal allowed on manufacturer declaration, subject to verification under Indo-Nepal treaty.
Exemption under the Central Excise Notification for countervailing duty on copper and brass imports from Nepal may be extended on the basis of a declaration by the Nepalese manufacturer because the Indo Nepal Treaty permits Indian Customs to verify manufacturing premises in Nepal; Indian Customs may undertake physical verification where imports are significant and circulate results to other formations, and field formations should finalise pending assessments accordingly.

Classification of defibrillators as external use determines higher import duty treatment even when supplied with internal paddles.
Classification: DC defibrillators imported with internal paddles are to be treated as defibrillator for external use, because internal paddles used intraoperatively do not change the device's external-use character when imported in a combined configuration. Consequently, such imports attract the standard external-use import duty treatment rather than the concessional internal-use notification benefit; field formations were instructed to finalise pending assessments accordingly.

Import manifest filing: registration and advance electronic submission required to ensure manifests lodged before vessel or aircraft arrival.
Persons delivering import manifests under section 30 must register with the Jurisdictional Commissioner in the prescribed form, supported by a bond and bank guarantee, and file import manifests in advance. Master-level filing responsibility lies with the person in charge of the vessel or aircraft or their agent; house-level details may be filed by an "any other person" authorised to issue delivery orders, provided they are registered. Where EDI is in operation, manifests shall be filed electronically; specified advance timelines apply to vessels and flights, and vessel stores lists must state departure quantities and estimated consumption.

Self assessment scheme extended on pilot basis to Bangalore Air Cargo Complex for accelerated import/export clearance.
Extension of the self assessment scheme for accelerated clearance of import/export cargo on a pilot basis to Bangalore Air Cargo Complex. Paragraph 7 of the earlier circular is substituted to list operative locations as Sahar, Mumbai; Bangalore Air Cargo Complex; ICD Tughlakabad, New Delhi; and Chennai Sea Customs, for both import and export.

Duty drawback calculation: include duty on customary wastage then deduct duties on sold recoverable waste under Rule 3(2)(d).
Duty drawback must reflect duty incidence on all raw materials consumed, including reasonable wastage; if recoverable waste is sold, the average duties on the waste so sold shall be deducted under the proviso to Rule 3(2)(d). Practically, compute duty on the full input quantity (excluding CVD claimed as Cenvat), apportion to the input consumed per export unit, compute duties on sale value of recoverable waste per unit, and deduct that amount to fix the brand rate of drawback.

Classification of software protection locks: treated as hardware when standalone, as software when imported together as a set.
Where a protection lock is imported separately or as a distinct hardware item (pre programmed without accompanying software, or unprogrammed), it is treated as computer hardware and classifiable accordingly. When the protection lock is imported together with the software on media as a set clearly intended to be used together, the combined import is classified as software by applying the General Interpretative Rule treating the set as a whole.

Tariff classification of thermal imaging devices under infrared instrumentation heading alters customs classification and regulatory treatment.
The Tariff Conference concluded the thermal camera does not function as a conventional camera and excluded CTH 90.06; because the device operates by infrared radiation and serves as an analytical measurement tool, it is most appropriately classified under CTH 9027.50.90, a recommendation accepted by the Board.

Customs classification clarified: high-capacity disk arrays treated as storage units under the tariff, standardising assessment practice.
A Tariff Conference concluded that high-capacity disk arrays used in Storage Area Networks have storage as their principal function and recommended classification under CTH 84717090 as a "Storage Unit," a recommendation the Board accepted and directed field formations to finalise pending assessments accordingly.

Tariff classification of Uninterrupted Power Supply Systems affirmed under tariff heading 8504, with pending assessments to be finalized.
UPSS qualifies for classification under sub-heading 8504 of the Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act, 1985; pending assessments for imported UPSS are to be finalized accordingly and the prior provisional-assessment instruction is modified.

Concessional duty for metallurgical coke extended to COREX processes, including coke breeze generated during charging.
Concessional import duty and anti-dumping exemption applicable to metallurgical coke are extended to metallurgical coke used in COREX-based manufacture of pig iron/steel, and Circular No. 56/2003 applies mutatis mutandis to coke breeze generated during the charging process for COREX production.

Removal from fictitious exporter list: name deleted, customs officers to update records and acknowledge receipt.
Amendment to a prior departmental circular: M/s. Gama Exims is verified as genuine and its name is to be deleted from the circulated list of fictitious/non-existent exporters. Customs field officers are to note the deletion, inform subordinate officers, and acknowledge receipt of the circular.

Overtime fees for Customs services permit custodians to requisition officers on behalf of importers, subject to advance payment.
Custodians of ICDs, CFSs, warehouses, airports and ports are included within any person and may requisition Customs officers on overtime on behalf of importers/exporters, subject to advance payment of prescribed fees; fees are payable only for block periods requisitioned and may be apportioned equally by the custodian among all importers/exporters attended during those periods, while individual importers/exporters may continue to request and pay for services themselves under existing practice.

Customs area designation allows loading of cement in barges for export to Bangladesh under regulatory compliance.
Designation of a portion of North Workshop Jetty, outside K.P. Dock, Kolkata, as a Customs Area under Section 8 of the Customs Act, 1962 permits loading of cement into barges for export to Bangladesh via riverine routes. The authorization covers the jetty and stack yard (320.951 sq. m.) with specified surroundings, and is strictly subject to compliance with the Customs Act and Public Notice No. 50/03.

No Objection Certificate waiver for re-export permitted; Commissioner may allow re-export on discretion after bona fide mistake verified.
Where goods were imported by bona fide mistake and contrary to the importer's instructions, the Commissioner may, in his discretion, permit re-export without requiring a No Objection Certificate, or may allow re-export on payment of a nominal penalty or without penalty, provided he is satisfied the import was a bona fide mistake.

Prohibition on dual-marked measuring tapes: import banned; confiscation or re-export required unless metric exception applies.
Importation of measuring instruments that do not conform to metric units or that bear dual markings is prohibited under Sections 49, 4 and 23 of the Standards of Weights and Measures Act, 1976. The proviso to Section 49(2) applies only to markings on commodities, not to weights or measures imported as such. Customs formations are directed to ensure such non-standard instruments are, on import, either confiscated absolutely or allowed re-export only, except where Section 23 permits limited exceptions.

Customs area approval designates ICD Surajpur for export loading and import unloading, subject to customs law compliance.
Approval designates ICD Surajpur as a place for loading of export goods and unloading of imported goods under Section 8(a) of the Customs Act, 1962, subject to strict observance of the Customs Act, rules and directions of the Central Government and the Commissioner. The Commissioner specifies the Customs Area limits under Section 8(b), describing a 25.38 acre perimeter with boundary walls, fencing, entry and exit gates and adjoining roads and plots to support customs supervision and access control.

Professional equipment import rules: DFCEC permits only service necessary professional and office equipment; capital goods must use EPCG route.
DFCEC permits import of spares, office equipment, furniture, professional equipment and consumables to enhance service capability; only professional equipment required for rendering services and earning free foreign exchange is allowable under DFCEC. Import of other capital goods is not permitted under DFCEC and must be pursued through the EPCG route. A corrigendum replaces "capital goods" with "professional equipment" in the customs condition, and customs formations are to issue guidance to trade and field officers.

Duty drawback computation: procurement price of raw hides plus certified processing costs may determine the drawback element.
Where raw hides or wet blue leather are procured and finishing is done in-house or by job workers, exporters may furnish the purchase invoice for the raw material and a Chartered Accountant/Cost Accountant certificate of consumption, processing chemical costs and incidental overheads; the purchase price plus these certified processing costs shall be reckoned and the All Industry Rates of Duty Drawback applied to compute the duty-drawback element on finished/lining leather.

Self-declaration of non-availment of CENVAT accepted for readymade garment exporters, subject to random verification and penalties.
Self-declaration of non-availment of CENVAT is acceptable for readymade garment manufacturer-exporters under the Simplified Export Procedure to claim duty drawback when exports are cleared on invoices instead of ARE-I. Selected declarations will be sent to jurisdictional Central Excise field formations for random verification. Commissioners of Customs must adopt procedures for selection and forwarding, and mis-declarations discovered on verification are to be dealt with stringently, with exemplary punishment. Public notices and staff standing orders should be issued.

Customs Area designation enables authorised CFS import/export handling, cargo examination, stuffing and storage under prescribed conditions.
Designation of M/s A.L. Logistics Pvt. Ltd. CFS at Debhog, Haldia as a Customs Area authorises receipt, storage, destuffing and examination of import containers and cargo; receipt, consolidation, examination, stuffing and sealing of export containers and dispatch to the port; and storage of empty containers, subject to prescribed gate usage and prior written permission for deviations and to no alteration of the customs area plan without the Commissioner's concurrence.