Drawback entitlement on CKD/SKD exports affirmed where components form the complete product, subject to documentary evidence and safeguards.
All Industry and Brand Rates of duty drawback are available for goods exported in CKD, SKD or unassembled condition where the components together constitute the complete article, consistent with the General Rules for Interpretation treating unassembled articles as included in the tariff heading; exporters must furnish adequate evidence that components form the complete export product, and authorities should issue Public Notices and Standing Orders for guidance.

Advance licence issuance limited by specified commodity exclusions and conditions for perfumes and biotechnology requiring separate approvals.
Licensing authority may issue Advance Licences where SION are not fixed based on applicant self-declaration and an undertaking for final adjustment as per Adhoc/SION. Specific commodity categories are excluded from issuance under this provision. Licences for perfumes, perfumery compounds and certain feed ingredients containing vitamins must be sought under an alternative licensing provision. For biotechnology items, an Advance Licence under this route requires submission of a No Objection Certificate from the Department of Biotechnology.

SCOMET export controls require declarations and end use/end user certification before licence issuance for sensitive dual use items.
SCOMET export controls require exporters to obtain licences conditioned on end use cum end user certification and to submit the Annexure A declaration with applications for Advance Licences, Annual Advance Licences, DEPB and DFRC, confirming awareness of SCOMET listings, review of Chemical Weapons Convention State Parties, and that all dialkylated chemical combinations have been taken into account.

In house testing reliance expanded to exporters with ISO 9000 series certification for export promotion schemes.
Reliance on in house test results for exports under export promotion schemes is extended to manufacturer exporters holding any of the ISO 9000 series certification, with all other provisions of Circular No.57/97 Cus applying mutatis mutandis; public notices and standing orders are to be issued for guidance and implementation.

Target Plus entitlement: application form and eligibility criteria revised; zonal offices to process licences under amended procedure.
The Public Notice replaces Appendix 17D, deletes Appendix 17E and adds a filing rule directing applicants to submit Appendix 17D to their jurisdictional zonal office for licence consideration. Appendix 17D prescribes the application form, eligibility conditions, computation method for Target Plus duty free credit entitlement including exclusions and conversion rules, group adjustment rules, documentation and CA certification requirements, declaration and undertaking obligations, supporting manufacturer nexus for imports, and procedures for supplementary claims and grievance redressal.

Duty Free Credit Entitlement scheme: procedural amendments change eligibility, application deadline and product-group nexus requirements.
The Public Notice amends the DFCE scheme by revising Para 3.2.6A to require a nexus with the product group exported, product group wise valuation of direct contributions, and a change from 12 to 24 months; it replaces Appendix 17D (application format) and deletes Appendix 17E. Applicants must file the revised Appendix 17D at the jurisdictional zonal office by the prescribed date. The Appendix prescribes detailed entitlement calculations, excluded export categories, documentation and CA/Bank certification requirements, conditions for supporting manufacturers, and procedures for claiming and splitting duty free credit entitlements.

Banking cash transaction tax imposes levy on large non-savings withdrawals and requires banks to collect and remit the tax.
The Finance Act, 2005 levies the Banking Cash Transaction Tax on specified cash withdrawals and cash received on encashment of term deposits with scheduled banks. The taxable base is the aggregate cash withdrawn or received on encashment in a single day in the name of the same person from the same account, with defined exemptions and non aggregation rules across branches; banks must collect the tax at transaction time and remit monthly aggregate collections to the Central Government, maintain primary and summarized databases, file monthly and annual returns, and comply with assessment, refund and appeal procedures.

Bank Realisation Certificate verification: exporters must submit BRCs in EDI within six months or drawback will be blocked.
Exporters and CHAs must enter BRC details into the EDI BRC Verification Module and submit hard copy BRCs to the Appraiser (Drawback) within six months of the shipping bill. A Service Centre checklist and Job No. accompany entries. The Appraiser verifies and records acceptance or rejection, maintaining a physical register. The system alerts AC/DC (Exports) for late submissions and blocks sanction of drawback up to the full amount on unrealised shipping bills; the AC/DC (Drawback) may free blocked amounts fully or partially and recovery action under the Customs Act may follow for non submission.

Newsprint control adds an indigenous mill to the authorised producers list under the amended control order.
The Order amends the Schedule to the Newsprint Control Order, 2004 by inserting a new entry adding M/s. Sri Ramalingeswara Paper Products (P) Ltd. as an authorised indigenous newsprint manufacturer, specifying its mill location in Village Vemulapalli, Mandapeta Mandal, District East Godavari; the amendment is to take effect on publication in the Official Gazette.

Excise duty exemption for rotor blade inputs available subject to certification, with imports exempt from CVD on certificate production.
Notification exempts specified goods for manufacture of rotor blades for wind operated electricity generators from excise duty, subject to a certificate from the Ministry of Non Conventional Energy Sources. Imports of those goods are likewise eligible for exemption from the additional duty of customs (CVD) on production of the required certificate.

Export obligation compliance: EPCG refixation and certification rules revised, including installation proof and processing of duty free inputs.
Para 5.3.2 requires production of a Central Excise certificate confirming installation of capital goods within six months of imports, with non registered licence holders or service providers allowed to submit a certificate from the jurisdictional excise authority or an independent Chartered Engineer. EPCG rules in Paras 5.19(c) and (d) require fulfilment of block wise export obligations at the end of the previous block and permit refixation at twice the duty saved where the remaining original obligation period is under two years and block obligations are met. Redeemed BG/LUT permits duty free inputs to be processed by any manufacturer under actual user job work rules.

Tariff rate quota procedure updated: concessional import allocations and EFC application and allotment timelines clarified.
Amendments set Tariff Rate Quota procedures: specified tariff items receive annual quota quantities with concessional customs duties; named public and cooperative entities are eligible applicants; applications using the Aayaat Niryaat form with prescribed documents and fees (Appendix 21B) must reach DGFT by 1st March preceding the quota year; imports under allotted quotas must be cleared by customs before the financial year end; maize remains under State Trading Regime but designated agencies may obtain import licences for allotted quantities; the Exim Facilitation Committee will evaluate and allot quotas by end March preceding the quota year.

DEPB schedule amendments update export incentive rates and value caps for multiple product groups under trade policy.
The Director General of Foreign Trade issues an administrative amendment to the Schedule of DEPB rates under the Foreign Trade Policy and Handbook of Procedures, revising DEPB percentage rates and specified value caps across multiple product groups by adding, correcting, deleting and creating adhoc entries; the Public Notice sets the operative export incentive rates and per-unit/per-weight caps for the listed products, with certain adhoc items subject to limited validity and specified applicability.

Amendment to Appendix adds a company entry in the Handbook of Procedures, updating directory contact information under DGFT authority.
Amendment under DGFT authority adds a new entry to Appendix 5 of the Handbook of Procedures (Vol I) by public notice, inserting a private laboratory firm's name and full contact details to update the Handbook's directory of entities for stakeholder use.

Bank Realisation Certificates must be submitted within six months or customs will block drawback payments and pursue recovery.
Customs has implemented a BRC verification module in the EDI System-Exports (ICES/E) to monitor realization of export proceeds for all shipping bills where drawback has been sanctioned and paid; exporters must submit BRC details in a prescribed format, Superintendent (Drawback) will verify hard-copy BRCs and register acceptance or rejection, and the system will alert authorities and block sanction of drawback where BRCs are not submitted within six months, enabling recovery action under the Duty Drawback Rules and FEMA-linked regulations.

Import clearance procedure amendment: additional ICDs listed and inspection annexure reference updated for metal scrap.
The Circular inserts ICD Jodhpur, ICD Jaipur and ICD Udaipur into the authorised customs stations for clearance of imported metal scrap and substitutes the inspection-document reference from Annexure-1 to Appendix-28 to Annexure-1 to Appendix-5 of the Handbook of Procedure (Vol. I). It directs issuance of an immediate Public Notice to trade and requests acknowledgement of receipt, with a Hindi version to follow.

e Payment facility for indirect taxes enables secure online challan submission and bank handled settlement for taxpayers.
Introduction of an e-Payment facility for Central Excise and Service Tax permits taxpayers to pay indirect taxes via participating banks' internet portals. Eligible users must be customers of a core banking branch, possess a PAN based 15 digit assessee code, be registered for e payment and hold internet banking credentials. The system mandates on line validation of assessee code, location code and account head against PAO masters; only validated entries proceed. Banks print challans, forward daily scrolls to the PAO and range officers, deliver receipted copies to taxpayers and are responsible for fund transaction and settlement with the government.

Newsprint control amendment adds an indigenous mill to the Schedule, effective upon official gazette publication.
This Order amends the Newsprint Control Order, 2004 under Section 18G of the Industries (Development and Regulation) Act, 1951 by adding Sl. No. 74 to the Schedule: M/s. Chadha Papers Ltd., Village Nagaria Khurd, Nanital Road, Bilaspur, District Rampur, Uttar Pradesh, and comes into force on publication in the Official Gazette.

Customs area designation approved for ICD Kundli, establishing authorised loading/unloading site and defined boundary limits.
ICD Kundli is approved as an authorised place for loading export goods and unloading imported goods subject to strict observance of the Customs Act and administrative instructions. The customs area is specified as 20,250 square metres, enclosed by a 6 ft boundary wall with 1.5 ft wiring, with four described boundary walls and the western wall incorporating IN and OUT gates facing the main road.

Extension of filing deadline: VAT return filing date extended for operational reasons while tax payment deadline remains unchanged.
The Commissioner administratively extended the last date for filing of IVth quarter VAT returns to a later date due to weekend holidays and long queues, while expressly retaining the original last date for payment of tax; the extension applies to filing logistics only and was circulated to assessing authorities, senior officials, the tribunal registry, and publicity channels for immediate action.