Publication of daily import/export lists subject to paid subscription, DD/PO payment, non refundable terms and possible data changes.
Daily import and export lists for ICD Sabarmati and Air Cargo Complex, Ahmedabad are available on a paid subscription basis for 2007-08; payments must be by demand draft or pay order to the Commissioner of Customs, cheques are not accepted, subscription periods are fixed and fees are non refundable. Outstation subscribers receive lists by registered post and must state intended use. The Daily List will include specified import and export data fields (dates, ITC/HS codes, descriptions, quantities, values, origin/destination, vessel names). The format and content may be revised pending CBEC review.

Refund of TDS under section 195 allowed to deductor subject to approval, undertaking, adjustment and time limit.
Refunds of TDS under section 195 may be given to the person who deducted and deposited the tax where income has not accrued to the non resident or where no or lesser tax is due, subject to prior approval of the Chief Commissioner or Director General; no interest is admissible; the Assessing Officer may adjust refunds against direct tax liabilities and must ensure corresponding expense disallowance and prescribed undertakings or indemnities; a two year limitation for claims applies.

Proof of landing acceptance expanded: tracking report now qualifies for Focus Market Scheme benefits for exports in specified period.
Amendment to the Handbook of Procedures, Vol. I, adds a tracking report from goods carrier evidencing arrival of export cargo at the destination Focus Market as an acceptable additional proof of landing for grant of Focus Market Scheme benefits for exports made during the specified eligibility period, supplementing the documents already prescribed for proof of landing.

End-use certification for boric acid imports: advance authorizations can be deemed End-Use Certificates when Actual User condition is met.
Regional Authorities may endorse an End-Use Certificate clause on Advance Authorizations permitting duty-free import of boric acid for non-insecticidal use where the applicant or supporting manufacturer is an Actual User; the endorsement deems the Advance Authorization as the End-Use Certificate. Authorization holders must account for boric acid quantities at the time of EODC or bond waiver application. Imports solely for re-export with change in physical form remain subject to CIB registration.

Ban on export of non-basmati rice clarified: consignments handed to customs before notification remain exempt from the ban.
Where procedural or policy changes operate to the exporter's disadvantage, they do not apply to consignments already handed over to customs for examination or to exports for which shipping bills were filed and let export dates were given prior to the notification; accordingly the ban on export of non-basmati rice does not apply to such consignments and customs authorities should permit their clearance in line with the Handbook of Procedures exemption.

In-bond manufacturing permission: Commissioner-level authority to grant approvals retained for uniformity and to prevent misuse.
Authority to permit in-bond manufacturing in customs warehouses is to be exercised by Commissioners under existing executive instructions, notwithstanding that Section 65 vests sanctioning power in Assistant/Deputy Commissioners. This Commissioner-level practice, established by Board Circular No. 132/95-Cus., must be followed uniformly to prevent misuse, and standing instructions and public notices should be issued for field staff and trade guidance.

Customs sealing requirements clarified: sealing and sticker rules defined for intact versus tampered container seals.
The CMCC procedure is clarified: if the load port seal is OTBS and intact, no Customs sealing or sticker affixation is required; if OTBS is damaged/tampered, Customs sealing and sticker affixation are required; if the seal is other than OTBS and intact, Customs sealing is required but no sticker affixation; if other than OTBS and damaged/tampered, both Customs sealing and sticker affixation are required. All other terms of the earlier Public Notice remain unchanged.

Anti-money laundering guidelines update: higher cash payment limit and PAN acceptance alter currency exchange compliance obligations.
The circular amends Anti-Money Laundering guidelines for Authorised Money Changers by raising the permissible cash payment limit for foreign visitors/non-resident Indians and by adding PAN Card to the list of acceptable documents for establishing relationships with companies or firms; other related provisions remain unchanged.

Proper challan classification: ensure separate, complete challans so revenue is credited correctly and refunds follow for misallocated payments.
Assessees must present separate GAR-7 challans for each major head and fill all entries correctly so deposited amounts are credited to the proper major and minor heads. If payment is made under a wrong head, the assessee must credit the amount under the correct head and apply separately to the proper officer for refund of the amount deposited under the wrong head.

Delegation of powers under DVAT: Commissioner authorises officers not below Assistant Value Added Tax Officer to exercise specified administrative powers.
The Commissioner delegates the powers vested in her under section 86 of the DVAT Act to all officers appointed under the Act who are not below the rank of Assistant Value Added Tax Officer, modifying and continuing prior delegation orders and issuing the instruction for departmental administration and enforcement.

Revision of Standard Input Output Norms updates product descriptions and import item allowances for exported pharmaceuticals.
The Director General amends the Handbook of Procedures, Vol.2, revising Standard Input Output Norms: correcting SION A-373 to read "Propranolol Hydrochloride" and adding/revising SION entries that specify export products with corresponding permitted import inputs and quantitative input norms for SION A-290 (Metformin HCL with specified inputs) and SION A-60 (Ampicillin Anhydrous from Pen G route with a listed set of input items and allowed quantities).

DEPB addition: rolled aluminium plates and sheets included under export incentive schedule, providing specified duty entitlement under trade policy.
Corrigendum adds a new DEPB schedule entry for rolled aluminium plates, sheets and strips including corrugated forms to the Engineering product list, specifying a DEPB rate and an open value cap; the amendment is issued under powers conferred by the Foreign Trade Policy and Handbook of Procedures and takes effect from the notice date.

Standard Input Output Norms updated to add a SION for heavy weight drill pipes with specified input component norms.
Amendment to the Handbook of Procedures adds a new Standard Input Output Norms entry for heavy weight drill pipes specifying the export item by diameter, length and coating, and prescribing allowed import inputs and their quantitative norms including plain seamless pipe, steel bar stock, coating material, hard banding material and threading inserts per exported unit.

Recognition criteria for agencies issuing Certificates of Origin require specified organisational, staffing and activity standards or risk de listing.
Notification prescribes recognition criteria for agencies authorised to issue Certificates of Origin (Non Preferential) in Appendix 4C: applicants must be non profit entities registered as a Company, Society or Trust (excluding proprietorships/partnerships), have at least 1000 sq. ft. office space, employ a minimum of five payroll staff with at least two technically qualified, and show proof of conducting at least three export promotion events in a licensing year. Regional inspections by an FTDO/Asstt. DGFT officer plus an assistant must verify application details and criteria. Existing enlisted agencies must furnish documentary proof of compliance by the specified deadline or face cancellation and de listing.

Standard Input Output Norms update revises allowable import inputs for manufacture of Cefadroxil Monohydrate under export policy.
The Public Notice revises the Standard Input Output Norms (SION) in the Handbook of Procedures, Vol.2 (2004-2009), specifying allowable import items and precise quantities per kilogram of exported Cefadroxil Monohydrate for SION A-108 (Pen G route) and SION A-109 (7-ADCA stage), thereby establishing the operative input allocations manufacturers must adhere to under the Foreign Trade Policy.

Second-hand capital goods restriction: SEZ approvals must permit procurements only under amended income-tax compliance conditions.
The SEZ rule prohibiting use of capital goods previously used in the domestic tariff area was deleted to align with the Finance Act amendment to income tax eligibility; procurement of second hand capital goods for new SEZ units is permitted only in accordance with the substituted income tax provision and the explanatory rules treating certain imported machinery as not previously used and allowing limited transfers of used machinery, and Approval Committees/Development Commissioners must ensure compliance when granting approvals.

Centralized issuance of statutory forms streamlines dealer form distribution with same-day processing subject to document verification.
Centralized issuance of statutory forms for dealers in Zones I-IV will be effected from the Centralized Forms Cell at Vyapar Bhawan, effective 15 October 2007. Forms will be issued on working days during prescribed hours; applications will be received at the CFC counter only up to the daily cut-off and will be processed the same day by the Forms Issuing Authority after verification of system records and available documentation.

Inland container depot specification for EPCG imports and exports permits conditional clearance subject to procedural and inspection requirements.
ICD Valvada (Umbergaon) is specified for permitting import/export under the EPCG scheme subject to conditions: assessment of Bills of Entry and Shipping Bills by an officer not below Assistant/Deputy Commissioner; licence endorsements by such officer; chemical sample testing for synthetic textiles at designated laboratories; selective departmental test-weight checks of containers/packages; submission of Shipping Bills/Bills of Entry at least three days before shipping/unloading (excluding weekends and gazetted holidays); and production of release advice from the customs authority at the licence's port of registration where that port differs from the port of import.

Allowability of harvesting and transportation expenses affirmed as business deductions for co-operative sugar mills procuring cane under supply agreements.
Expenses incurred by Co-operative sugar mills to procure sugarcane from member-farmers under exclusive supply agreements are made to secure an adequate continuous supply of an essential input; they are incurred for commercial expediency and are regarded as incurred wholly and exclusively for the purpose of business and therefore allowable in computing the mills' income.

Export Valuation Rules require exporters to file prescribed value declarations with shipping bills for customs valuation compliance.
The notification announces the commencement of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 and circulates Board Circular No. 37/2007 which clarifies that the rules establish a legal basis for export valuation. It requires exporters, under Rule 7, to file a prescribed value declaration (Annexure A) with their Shipping Bills and directs trade associations and customs agents to publicise the circular and ensure compliance.