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Circulars
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Nil - 25-10-2005 Income Tax
Income-tax authorities directed to accept returns of income on 29th and 30th October, 2005
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Acceptance of income-tax returns on weekend days under an administrative direction to ease filing before the statutory deadline.
Income-tax authorities were directed to accept returns of income on the weekend days immediately preceding the statutory due date to facilitate taxpayer compliance, by making arrangements to accept returns on those weekend dates for administrative convenience under the Board's power to give administrative directions.
820/17/2005 - 25-10-2005 Central Excise
Forwarding of Supreme Court Order dated 26-9-2005 in Civil appeal No. 5242/2000
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Tariff classification: predominance of plastic dictates treatment as plastic articles, not aluminium foil, under applicable headings.
Classification hinges on material predominance and the meaning of "backed": where plastic predominates and the article retains the essential characteristics of plastics, it is classifiable under the plastics headings (Chapter 39) rather than aluminium foil headings (Chapter 76). "Backed" implies one-sided coating; foil sandwiched between layers on both sides is not "backed". Chapter Note (d) to Chapter 76 and HSN Explanatory Notes exclude articles that assume the character of products of another chapter.
Instruction : No. 2/2005 - 24-10-2005 Income Tax
Monetary limits for filing Departmental appeals/references before Income-tax Appellate Tribunal, High Courts and Supreme Court-Measures for reducing litigation
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Monetary limits for departmental appeals restrict filing to cases above revised thresholds; exceptions exist for substantial legal questions.
Appeals will be filed only where the tax effect exceeds revised monetary limits for appeals to the Appellate Tribunal, appeals under section 260A, and appeals to the Supreme Court; cases raising a substantial question of law or recurring legal questions are excepted and to be considered on merits. Subject to these provisions, prior Instructions (as clarified) continue to govern departmental filing decisions. The Instruction is effective from the stated implementation date as a litigation-reduction measure.
64 /2005 - 24-10-2005 DGFT
Amendments/deletions/corrections and additions in the Handbook of Procedures, Vol.2, 2004-2009, as amended
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Standard Input Output Norms updated, adding chemical, food and plastic SIONs and revising numerous product input allowances.
The Public Notice amends the Handbook of Procedures (Vol.2) by updating Standard Input Output Norms, adding new SION entries for Chemical, Food and Plastic products and making numerous sector-specific amendments, corrections and deletions to existing norms, quantities, descriptions and footnotes; it requires compliance with specified input items and documentary conditions under the Handbook framework.
039 - 24-10-2005 VAT - Delhi
Verification of genuineness of transactions
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Verification of transaction genuineness required before tax exemption; statutory forms need corroboration and scrutiny by assessing authorities.
Assessing authorities must not treat mere production of statutory forms as conclusive proof of transaction genuineness; before granting exemption or concessional rates they must weigh corroborative evidence, scrutinise books of account and documents, ensure statutory forms have complete details, and verify doubtful or large-value forms with the issuing authorities.
038 - 24-10-2005 VAT - Delhi
Procedure for receipt, custody and issue of statutory forms
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Statutory forms custody and issuance: centralized receipt, verification, inventory control, and serial issuance to ward incharges.
Centralized controls require that statutory forms received from the printing press be opened before an officer team, counted, verified against indents, defects recorded and entries made in computer and register. Forms must be staked in serial order under safe custody, subject to quarterly physical inventories. Defective or obsolete forms are to be declared obsolete, verified by a destruction committee and destroyed with a post-destruction report. Issuance is by serial computerized requisition to ward incharges who must physically receive, count, sign the issue register and complete daily reconciliations.
82/03/2005 - 21-10-2005 Service Tax
Service Tax Forms ST-1, ST-2 and ST-3
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Service tax registration: revised ST-1, ST-2, ST-3 forms introduced; registration deemed granted if certificate not issued within seven days.
Revised Forms ST-1, ST-2 and ST-3 are prescribed for service tax registration, certificate issuance and half-yearly returns; ST-2 is common to all categories and ST-3 is also specified for certain CENVAT return filings. Applicants must file PAN, proof of residence and constitution and provide power of attorney for authorised persons. Centralised registration follows DGST procedure. If a registration certificate is not issued within seven days of receipt of Form ST-1, the registration is deemed granted. For April-September 2005, ST-3 may be furnished in either revised or prior format.
037 - 21-10-2005 VAT - Delhi
CIRCULAR FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS
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Timely VAT return filing: extended counters and centralised data-entry procedures to manage quarterly refund processing flows.
Designated Front Office counters and Front Office Extensions will receive manually filed monthly and quarterly VAT returns with colour-coded acknowledgements-pink for cash refund claims and green for non-refund claims-each serially numbered and portioned. Returns claiming refunds and non-refund returns must be segregated into separate bundles, stored in identified bags/trays per ward, and transported under zonal officer supervision to the Front Office where centralised data entry will be performed; returns with technical defects shall be returned to the concerned ward for corrective action.
TN 79/2005 - 19-10-2005 Central Excise
Visit to SSI Units
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Authorization for inspections: officers must display authority, record visits to small-scale units, and obtain prior permission for entry.
Central Excise officers visiting SSI units must display an authorization letter issued by Assistant Collector/Deputy Collector and must invariably enter their particulars in the visitor's register at the premises. Inspections, including preventive and internal audit visits, are allowed only with specific prior permission of the Assistant Collector and for a stated purpose; these procedural safeguards are reiterated to ensure compliance.
63 /2005 - 19-10-2005 DGFT
Amendments in para 3.12 of the Handbook of Procedures (Vol.I) 2004-09
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RCMC requirement expanded to mandate Shellac Export Promotion Council registration for minor forest produce exporters.
Amendment requires exporters of minor forest produce and their value added products to obtain a Registration cum Membership Certificate (RCMC) from the Shellac Export Promotion Council, supplementing paragraph 3.12 of the Handbook of Procedures and coexisting with the existing RCMC requirement for drugs and pharmaceuticals.
25/2005 - 19-10-2005 Customs
Registration, Examination and Clearance of Export Cargo in the Export Sheds at Air Cargo Complex, Sahar, Mumbai - reg.
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Cargo registration time limits require presentation and inspection within prescribed windows, with exceptions only by prior permission.
Regulation sets registration and examination windows at the Air Cargo Complex: export promotion scheme and job-work shipping bills must be registered and examined within a daytime window, while other shipping bills follow existing extended registration hours. Early registration with late physical presentation is irregular and may be sanctioned. Extensions beyond prescribed windows require prior permission from the Additional Commissioner (Exports) or Commissioner (Exports); implementation difficulties should be reported to the Commissioner.
036 - 19-10-2005 VAT - Delhi
Time bound disposal of refund claim
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Time bound disposal of refund claims requires complete DVAT-22, typed cover letter and verified MICR bank details for ECS remittance.
Time-bound processing of VAT refund claims requires operational officers to provide a clear first copy of Form DVAT-22 to VATO (Refund), give the second copy to the dealer, retain the third copy, and ensure no column is left blank. Refund cases must be sent with a typed covering letter stating dealer name and address, TIN, refund amount, return period, bank name and branch, MICR number, and bank account number; both documents must be duly stamped and MICR verified to enable ECS remittance.
31 (RE-2005)/2004-2009 - 18-10-2005 DGFT
Import of Coal under DFRC Scheme
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Coal input classification under DFRC clarified transferable when used in manufacture, not for power generation.
Coal that appears as an allowed input in the Standard Input Output Norms and is consumed directly in the manufacture of the export product shall be treated as a transferable input under the DFRC scheme rather than being subject to an Actual User restriction, which applies only where coal is used as fuel for energy production.
15/2005 - 18-10-2005 Customs
MOVEMENT & STORAGE OF IMPORTED CASHEW CONTAINERS AT CONCOR YARD
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Movement and storage of raw cashew containers to concor yard under custodian responsibility, subject to statutory holding and conditions.
Permission allows movement and storage of imported containers manifested as Raw Cashew to CONCOR yard after the statutory holding period; CONCOR, as custodian, must ensure security, perform auction and disposal with Customs permission, maintain segregated storage, and submit auction and monthly stock statements. IGTPL and CONCOR must jointly apply with shipment particulars, have containers sealed by Container Cell, move them under preventive escort, pay applicable Customs service fees, and maintain reconciled day wise accounts; delivery requires statutory clearances and Customs out of charge, and non compliance may lead to withdrawal of permission.
14/2005 - 18-10-2005 Customs
Filing of Central Excise and Customs appeals before Commissioner (Appeals) –Amendment of Procedure - Regarding.
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Service of appeal copies required on respondent adjudicating authority, with proof of service due before the appeal hearing.
Appellants must serve a copy of Central Excise and Customs appeals on the respondent adjudicating authority in addition to filing duplicates with the Commissioner (Appeals), and must submit proof of such service to the Commissioner (Appeals) before the appeal is heard; the Commissioner (Appeals) office will also send hearing intimation memos to the respondent authority contemporaneously, and stakeholders may report implementation difficulties to the Commissioner of Customs.
24/2005 - 17-10-2005 Customs
Export General Manifest (EGM) filing of within time limit
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Export General Manifest filing compliance: airlines must file EGMs electronically promptly or face penalties under customs law.
Airlines must deliver the prescribed EGM to the proper officer and file the Export General Manifest (EGM) electronically via service centre or ICE-GATE, in addition to manual filing before aircraft departure; accurate electronic filing within the specified post-departure timeframe is the Airlines' responsibility and failures, including package-count mismatches between Air Waybills and shipping bills, will attract penal action under Customs law.
819/16/2005 - 13-10-2005 Central Excise
Stream-lining departmental response to Supreme Court matters – Instructions
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Appeal Initiation Procedures: Commissioners must promptly prepare comprehensive proposals and documents to pursue Supreme Court appeals within prescribed limitation periods.
Commissioners must examine every CESTAT order for their jurisdiction and, where Supreme Court appeal is warranted on non-law points like rate or valuation, submit a detailed proposal in the prescribed proforma to the Board within ten days of receipt of the certified CESTAT order; proposals must include show cause notices, relied documents, orders, certified CESTAT order with appeal paperbook, Board instructions, relied decisions and other relevant papers.
77/2005 - 13-10-2005 Service Tax
Valuation (Service Tax) — Security Agency Services — Labour cost and contributions for ESI and EPF not excludible from Service tax
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Service tax scope: labour costs and statutory contributions remain taxable under gross consideration rule in security agency services.
Service tax on security agency services is levied on the gross amount received as consideration, which includes total labour cost and the employer's contributions to ESI and EPF; CENVAT credit on inputs and input services remains available but does not alter that these labour-related costs form part of the taxable value, reflecting service tax's nature as a consumption tax whose burden rests on the consumer.
62 /2005 - 13-10-2005 DGFT
Amendments in the B titled "Schedule of DEPB rates"
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DEPB schedule amendment assigns specified export entitlement rate and value cap to machine cut glass chatons.
Amendment to the DEPB schedule replaces the Sl. No. 13 entry for Product Group Miscellaneous, Product Code 90, specifying that Machine Cut Glass Chatons shall have a prescribed export entitlement rate and an associated value cap per kilogram, effected under powers of the Foreign Trade Policy and the Handbook of Procedures.
61 /2005 - 13-10-2005 DGFT
Amendments in the Handbook of Procedures (Vol. I)
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Free Sale and Commerce Certificate available for non drug medical exports, valid normally for a two year period.
DGFT will issue, on application, a Free Sale and Commerce Certificate for export of items not covered by the Drugs & Cosmetics Act and used for medical or surgical purposes, subject to exportability; such certificates are normally valid for two years. Applications must use Appendix 39 with Annexure A and a self certified export order; items under the Drugs & Cosmetics Act require application to the Directorate General of Health Services.

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Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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