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Circulars
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143/2002 - 01-10-2002 Customs
Processing of Bills of Entry under ICES(I), relating to: Export Promotion Schemes DEEC,DFRC,EPCG, REP etc; End use Bonds/Undertaking/CEX Certificates/other
Show AI Summary
Export Promotion Scheme processing requires EDI registration of licences, bonds, and certificates before electronic Bills of Entry are accepted.
Bills of Entry claiming exemptions under Export Promotion Schemes and conditional notifications must be processed through the ICES(Imports) EDI system with prior registration of the pertinent import licence, Release Advice, bond, bank guarantee or required certificates. The system maintains ledgers for licence face value and item-wise quantities, automatically debits bonds and licences upon electronic filing, rejects incomplete or inconsistent licence data, and enables assessing officers to verify originals, assess electronically, audit and approve entries; debits reverse automatically if notification benefits are denied.
SMD/POLICY/Cir -25/19058/2002 - 30-09-2002 SEBI
FEES PAYABLE BY STOCK BROKERS
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Turnover fee computation clarified: auditor certification or successive years averaging determines fees; PSU bonds defined, mutual funds excluded.
For years lacking authentic exchange turnover figures, audited total turnover in the prescribed format will be accepted; absent such certificate, the average total turnover of the immediate two succeeding financial years for which the exchange has full data will be used. Members using the averaging method are not eligible for concessional fee rates requiring certified break ups. Exchanges and auditors must use the revised certification formats and certify that turnover under PSU bonds/government securities conforms to the circular's PSU definition; mutual fund units are excluded from concessional treatment.
MFD/CIR/15/19133/2002 - 30-09-2002 SEBI
Risk Management System
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Risk management system: mutual funds must implement independent risk functions, contingency plans and insurance obligations.
Mutual funds must adopt an enterprise-wide Risk Management System covering fund management, operations, customer service, marketing and other business risks. Key mandatory elements include an independent risk management function, tested disaster recovery and business contingency plans enabling critical "Day 1" operations, and insurance against third party errors and omissions; custodians and R&T agents must have parallel arrangements. Boards of AMCs and trustees must oversee implementation, review progress, report to SEBI, and incorporate the system into internal audit for ongoing verification.
668/59/2002 - 30-09-2002 Central Excise
Allotment of 15 digit PAN based Registration Numbers – regarding.
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PAN-based 15-digit registration number required on TR-6; returns lacking it will not be accepted after November
Assessees will receive a 15-digit PAN-based Registration Number (including temporary system-generated numbers) effective 1 October 2002 and must be informed in the first week of October so they can quote it on the TR-6 challan. Chief Commissioners must prioritise notifying assessees and alert field staff to advise that returns without the new 15-digit Registration Number will not be accepted for returns filed from November 2002 onwards.
23/2002 - 30-09-2002 Companies Law
Regarding new provisions of Section 43A(2A) of the Companies Act, 1956
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Reversion to private company status: subsidiaries of foreign corporates may revert upon application; Registrar must update certificate.
The amendment nullifies the earlier deemed public effect for subsidiaries of foreign body corporates, restoring statutory private company status where applicable. Companies must apply to the Registrar to amend their certificate of incorporation, and the Registrar is required to substitute "private limited" for "public limited" and complete corrections within four weeks. No time limit is prescribed for seeking reversion; companies that do not apply are deemed to have chosen to remain public, and the former exemption used when foreign bodies held all shares is no longer required.
027 - 28-09-2002 FEMA
Income Tax Clearance Certificate/No Objection Certificate
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Undertaking in lieu of Income Tax No Objection Certificate allows remittance after an accountant's certificate and declaration.
An undertaking in duplicate addressed to the Assessing Officer, accompanied by a certificate from an independent accountant, may be accepted in lieu of an Income Tax clearance Certificate or No Objection Certificate to permit foreign exchange remittances; the Reserve Bank will forward a copy to the Assessing Officer. NRIs/PIOs without NRO accounts and without taxable Indian income may remit on a simple declaration as prescribed.
026 - 28-09-2002 FEMA
(a) Remittance of Current Income by Non-Resident Indians (NRIs)/Persons of Indian Origin (PIOs) – No Objection Certificate (b) Repatriation of NRNR Deposits
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Remittance of current income: non taxable NRIs may remit with a declaration; tax compliance evidence required otherwise.
NRIs/PIOs without taxable income and not maintaining NRO accounts need not furnish a Chartered Accountant's certificate for remittance of current income; Authorised Dealers may accept a duplicate declaration that the remitter is not a taxpayer in India and retain it for tax authorities. Current income may be credited to NRE accounts only when the dealer is satisfied it represents current income and that income tax has been deducted/paid/provided for; the CA certificate or tax declaration requirement applies otherwise. Maturity proceeds of NRNR deposits should be credited to NRE accounts and may be repatriated if the accountholder lacks an NRE account.
063/02 - 27-09-2002 Customs
Market verification for ascertaining the present market value under DEPB Scheme and admissibility of DEPB credit-reg
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Present market value determination governs DEPB credit and market checks must be limited, focused, and expeditious.
Present market value is to be used for DEPB credit when declared FOB exceeds present market value; market verification is limited to suspect cases (including sub standard goods and sensitive destinations), must be conducted expeditiously to avoid trade harassment or export delays, and public notices and standing orders should be issued to guide staff and inform trade.
025 - 27-09-2002 FEMA
Imports into India - Short term credit
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Short term credit for imports: authorised dealers may approve suppliers' or buyers' credit subject to maturity, cost and reporting rules.
Authorised Dealers may approve short term Suppliers' or Buyers' Credit for import financing in Form ECB provided the credit meets prescribed maturity and amount ceilings and the specified all in cost per annum; approvals must be issued in writing, ECB 5 statements continued, each loan given a unique Identification number, and monthly details submitted in Form ECB ST to the Reserve Bank's ECB Division, with proposals exceeding the prescribed amount forwarded to the Chief General Manager.
667/58/2002 - 26-09-2002 Central Excise
Exemption from Central Excise Duty on Goods Manufactured from Duty Paid Goods - Regarding
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Appropriate duty requirement: exemption denied where inputs are exempt or subject to nil excise duty, altering prior clarification.
Exemption notifications conditioned on the appropriate duty of excise having been paid do not apply where inputs are exempt from excise or subject to a nil rate; the Board's prior clarification treating nil-rate or exempt inputs as "appropriate duty paid" is modified, and the same rule applies to additional customs duty.
062/02 - 26-09-2002 Customs
Import of consumer items like carpets, crockery, marble, chandelier etc. under EPCG Scheme by service providers - regarding
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EPCG scheme eligibility expanded to permit service providers to import consumer items where valid licences exist.
Service providers who require consumer items like carpets, crockery, marble and chandeliers shall be allowed EPCG benefit; the rider excluding such items is deemed deleted. Where DGFT has issued valid EPCG licences covering these items, Customs shall permit import under EPCG. Standing Orders and Trade/Public Notices are to be issued for field guidance and receipt of this Circular acknowledged.
RRTI Circular 1 2002-2003 - 25-09-2002 SEBI
RRTI Circular 1 2002-2003
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Registration eligibility for related registrars: separate certificates allowed if entities maintain independent boards, controls, personnel and arm's length operations.
Registration for registrars and share transfer agents within the same group may be granted provided each entity has separate legal incorporation, independent boards (no majority common directors), absolute arm's length operations, independent key personnel and infrastructure, and independent regulatory controls and supervisory mechanisms. Suspension or cancellation of one entity's registration can lead to action against other group entities. "Same group" is defined by common control (alone or with relatives), being under the same management, or where one entity controls another, with control as defined in the Regulations.
D&CC/FITTC/CIR - 10/2002 - 25-09-2002 SEBI
Participation by Overseas Corporate Bodies ("OCBs") in the limited two-way fungibility of ADRs/GDRs.
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Two-way fungibility of ADRs/GDRs suspended for Overseas Corporate Bodies pending government review and restricted to other foreign investors.
Two-way fungibility of depository receipts is temporarily restricted so that Overseas Corporate Bodies (OCBs) cannot participate pending a full review; the scheme may operate only for foreign investors other than OCBs, and stock exchanges, depositories and custodians are to notify their constituents of this interim eligibility restriction.
666/57/2002 - 25-09-2002 Central Excise
Exemption to parts of air conditioning machines- reg
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Classification of assemblies as parts determines concessional duty eligibility; split AC cooling and condensing units lose exemption.
An assembly or sub assembly that lacks the essential characteristics of an air conditioning machine - namely evaporator coil, condenser coil, motor, fan/blower, compressor and capillary line - shall be classified as a 'part' and remain eligible for concessional duty; an assembly or kit containing all these components (including in CKD/SKD form) shall be classified as the complete machine under the deeming rule and will not qualify for the exemption. The 1996 circular is modified accordingly.
665/56/2002 - 25-09-2002 Central Excise
Cenvat credit on Capital goods used in intermediate products exempt from duty under the new set of rules.
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Cenvat credit on capital goods affirmed where used for exempt intermediates but integrated into dutiable finished goods production.
Cenvat credit should not be denied on capital goods used in manufacturing of intermediate goods exempt from payment of duty where those capital goods are used captively in the manufacture of finished goods chargeable to duty; the Cenvat Credit Rules contain no provision barring such credit despite the absence of a corresponding erstwhile rule.
664/55/2002 - 25-09-2002 Central Excise
Corrigendum to Circular No. 662/53/2002-CX, Dt. 17/09/2002
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Corrigendum to central excise circular removes reference to EOUs and EPZ units from a subparagraph provision.
The corrigendum directs that the words and figures "(3) EOUs including EPZ units: EU" appearing in subparagraph (ii) of paragraph 5.3 of the earlier central excise circular are to be treated as omitted, effecting an editorial correction to the text of paragraph 5.3.
12/2002 - 25-09-2002 DGFT
Facility to receive Licence by Post regarding
Show AI Summary
Postal delivery of licences requires a self addressed stamped envelope; licences retained and dispatched only after envelope submission.
Facility permits delivery of licences by post upon submission of a self addressed stamped envelope of specified dimensions for speed post. Applicants without valid identity cards, those opting for postal delivery despite having identity cards, and applicants under negative/restrictive lists must enclose the prescribed envelope with postage by distance. If applicants with valid identity cards fail to submit the envelope and do not collect licences within fifteen days of expected delivery, licences will be retained and dispatched only after the envelope is provided; delays are the applicant's responsibility.
11/2002 - 25-09-2002 DGFT
Change of Co-Licensee in an Advance Licence
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Non-transferability of advance licence: additions of co-licensees after obligation completion are not permitted under policy.
PMV must be declared itemwise in EDI shipping bills and Annexure D PMV declarations remain required. Change/addition of co licensee after export obligation completion is not permitted as it converts a non transferable Advance Licence into a transferable one and frustrates enforcement; replenished materials must be consumed only at the factory that exported. Advance Licences for deemed exports to EOUs/EPZs/EHTPs/STPs require the unit's Legal Undertaking/Letter of Permission/Letter of Intent and are limited to approved inputs. Where EP copies cannot be generated, a certified Shipment Certificate by Customs may be accepted for DEPB purposes.
024 - 25-09-2002 FEMA
Foreign Currency Loans in India to holders of FCNR(B) Deposits
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Foreign currency loans against FCNR(B) deposits permitted in India with strict security, maturity and repayment safeguards.
Authorised dealers in India may grant foreign currency loans to holders of their own FCNR(B) deposits in India, provided loans are made only to the deposit holder, secured fully by the deposit, documented by the holder (not by POA), and subject to conditions: loan maturity not to exceed deposit maturity; loans not for investments in India; compliance with margin and prudential instructions; repayment by foreign remittance or adjustment of the deposit; board approval and adequate monitoring required.
SMD/Policy/Cir- 24/2002 - 23-09-2002 SEBI
Participation by OCBs in the limited two way fungibility of ADRs/GDRs
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Two way fungibility restricted: OCB participation suspended pending government review, scheme continues for other foreign investors.
Two way fungibility of ADRs/GDRs is temporarily restricted for Overseas Corporate Bodies (OCBs); the Reserve Bank of India and the Government have decided to keep OCB participation on hold pending a full review, while the scheme remains operable for foreign investors other than OCBs, and market intermediaries are asked to inform their members of this restriction.

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GST - States

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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Acts Income Tax
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