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Circulars
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47/10/2002 - 21-08-2002 Service Tax
Allocation of major head/minor head/sub-head for 10 new Services covered under the Tax net w.e.f. 16
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Service Tax accounting heads allocated for newly taxable services; field formations must be notified and a trade notice issued.
Allocation of Major/Minor/Sub-heads has been made for Service Tax receipts for ten services effective 16.08.2002. The circular lists those services and prescribes new Heads of Account under Major Head 0044 with specific serial and SCCD codes for tax collections, other receipts and deduct refunds. Recipients must notify Commissioners, issue a trade notice to inform field formations and assessees, acknowledge receipt, and implement accounting using the prescribed minor-head/sub-head structure.
MFD/CIR/10/ 15895 /2002 - 20-08-2002 SEBI
Notification dated 30/7/02 - Bi-monthly Meetings of Trustees, Compensation to Investors/Schemes due to variation in NAVs
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Compensation for NAV variation required where recording errors cause price differences; scheme or asset manager must make good losses.
The amendment mandates that trust deeds require trustees to meet at least once every two calendar months (minimum six meetings a year) and lowers the prescribed expense figure. It also establishes that where NAV discrepancies arise from non recording of transactions beyond the prescribed threshold, affected investors or the scheme must be compensated: schemes pay when investors received disadvantageous pricing; asset management companies pay to the scheme where investors were given advantageous pricing and may recover such amounts from investors.
053/02 - 20-08-2002 Customs
Settlement of cases involving default in export obligation under Advance Licence/EPCG Schemes by Settlement Commission
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Jurisdiction of Settlement Commission limited where duty liability was disclosed; cannot settle export obligation defaults or waive interest.
Settlement Commission jurisdiction is confined to cases involving failure to make a full and true disclosure of duty liability to the proper officer. Under Advance Licence and EPCG schemes licence holders acknowledge differential customs duty and interest on default via bond/bank guarantee at import; hence defaults in export obligation are not undisclosed liabilities. Consequently, the Commission lacks authority to entertain settlement or waive interest where duty liability was declared and secured at import.
654/45/2002 - 19-08-2002 Central Excise
Availment of Cenvat/Modvat credit when common inputs are used for both dutiable and exempted products- Board’s circular No.591/28/2001-CX dated 16.10.2001
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Cenvat credit reversal required where common inputs serve dutiable and exempted goods; prescribed formula must be applied.
Rule 6 of the Cenvat Credit Rules, 2002 requires that where a manufacturer has not maintained separate inventory and has taken credit on common inputs used for both dutiable and exempted products (except as in sub rule (3)(a)), the prescribed reversal in respect of exempted goods must be made; there is no option to reverse the actual input credit. Failure to pay the prescribed amount will attract recovery with interest under Rule 12 and application of provisions of Rule 13.
31 /2002-2007 - 19-08-2002 DGFT
Import of CKD/SKD Kits
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Import policy change for CKD/SKD kits: withdrawal of export obligation condition for joint venture car manufacturers under MOU.
The Director General of Foreign Trade amends the regulatory framework for import of CKD/SKD kits by joint venture car manufacturers under MOU by withdrawing the Paragraph 2 condition from the earlier public notice that required fulfilment of export obligations for specified prior imports within the stipulated period unless extended by the Government; the change is stated to be in the public interest.
46/09/2002 Corr - 16-08-2002 Service Tax
CORRIGENDUM - Services provided by BSNL to Basic/Cellular telephone service providers - regarding.
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Correction of effective date in service tax circular on telecom services; field formations and trade must acknowledge receipt.
Corrigendum to a service tax circular amends the date in paragraph 7 of the earlier circular to the corrected date, directs that departmental field formations and trade be informed, requests acknowledgement of receipt, and states that a Hindi version will follow.
Instruction No. 08/2002 - 14-08-2002 Income Tax
Centralisation of search cases.
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Centralisation of search cases: normally allocate searches to central charges, with exceptions for workload or low investigation potential.
Instruction directs that search cases be centralised in central charges as a norm, but permits the Director General (Inv.) or Chief Commissioner (Central) to withhold centralisation due to heavy workload or low investigation potential; where no central charge exists, cases must be centralised in other charges after consultation with the Chief Commissioner(s) having jurisdiction over the group's core cases.
052/02 - 14-08-2002 Customs
Guidelines for duty free import/procurement of materials for development, operation and maintenance of Special Economic Zones
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Duty free import approval for SEZ supplies requires Committee clearance, certified requirements, and ongoing utilization monitoring.
Exemption allows duty free importation or procurement of goods for SEZ development, operation and maintenance upon approval by a Committee chaired by the jurisdictional Chief Commissioner. Developers must submit certified lists of goods, proof of land ownership or long-term lease, and financial solvency evidence; approvals are limited to goods directly connected with SEZ work and exclude items for personal consumption. The Committee monitors use via quarterly statements, inspects site utilization, may mandate a Cost Accountant audit at the developer's expense, and sets construction schedules while addressing delays on merits.
011 - 14-08-2002 FEMA
Exchange Earners’ Foreign Currency (EEFC) Account Scheme – Amendment
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EEFC account eligibility restricted: inward remittances for meeting specific obligations cannot be credited to EEFC accounts.
Amendment to the EEFC Account Scheme substitutes a Schedule provision to provide that inward remittances received through normal banking channels to meet specific obligations of account holders are not eligible for credit to their EEFC accounts; authorised dealers are to notify constituents and implement the directional change under statutory powers.
010 - 14-08-2002 FEMA
Export of Goods and Services – Facilities to units in Special Economic Zones (SEZs)
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Direct dispatch of export documents by SEZ units permitted where proceeds are repatriated through the named authorised dealer.
Units in Special Economic Zones may despatch export documents directly to consignees abroad provided export proceeds are repatriated through the authorised dealer named in the GR/SDF/PP/SOFTEX form and a duplicate copy of the respective declaration form is submitted to the authorised dealer for monitoring within 21 days of shipment.
009 - 13-08-2002 FEMA
Assured Spare Parts Supply Agreements – Opening of stand-by Letters of Credit by Independent Power Producers
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Independent Power Producers may obtain stand-by letters of credit for assured spare parts supply via authorised dealers.
Authorised Dealers may open stand-by Letters of Credit on behalf of Independent Power Producers in cases involving assured supply of spare parts; this permission supplements the previously narrow, exceptional-case allowance for stand-by letters of credit and is issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.
30 /2002-07 - 12-08-2002 DGFT
Amendments/ Corrections in the Schedule of DEPB Rates
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DEPB rate amendments update export entitlement rates and value caps across engineering, chemical, textile and miscellaneous products.
Amendments to the Schedule of DEPB Rates revise DEPB entitlement rates and value caps across product groups. Under powers in the Export and Import Policy and Handbook (Vol.1), specified engineering entries are amended and new items added; chemical entries for automobile tyres and Quinalphos Technical are corrected with adjusted value caps; textile notes and shawl entries are revised to include lining and update DEPB treatment; miscellaneous corrections amend sacking cloth and made-up sacking rates and caps.
11/2002-2007 - 12-08-2002 DGFT
Clarification on silver jewellery export
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Silver content calculation excludes studding weight, preserving eligibility for the gem and jewellery export scheme when threshold is met.
For purposes of Exim Policy eligibility under the Gem & Jewellery Scheme, the quantum of silver in silver jewellery exports shall be calculated excluding the weight of studding; this applies to silver jewellery, partly processed jewellery, silver wire, silver strips and related articles that meet the policy's silver-content threshold and is issued as authoritative guidance to Licensing Authorities and Customs Commissioners.
051/02 - 12-08-2002 Customs
Classification of software. - Reg
Show AI Summary
Classification of software media: default classification under 85.24 unless forming a retail set subject to GIR 3(b).
The revised Chapter Note 6 to Chapter 85 clarifies that "those headings" refers to 85.23 or 85.24; software media remain classifiable in those headings only when presented with the apparatus for which they are intended. Software accompanying other articles is classifiable under 85.24 unless the media and articles together form a set put up for retail sale, in which case GIR 3(b) governs classification of the set as a whole.
050/02 - 12-08-2002 Customs
Export Against Supply by Foreign Buyer- Clarification Regarding the Amount of Bank Guarantee to be Furnished under the Scheme
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Bank guarantee calculation for silver imports under Export Against Supply scheme tied to reduced nominated-agency duty rate, easing transaction costs.
For calculation of the bank guarantee amount in respect of silver imported under the "Export Against Supply by Foreign Buyer" scheme, the duty on silver shall be taken at the rate applicable to nominated agencies under notification No.80/97-Cus. (the reduced nominated-agency duty rate). Circular No.36/2002-Cus. dated 28 June 2002 is amended to this extent; a Public Notice will be issued and implementation difficulties should be reported to the Board.
049/02 - 09-08-2002 Customs
Clarification regarding import of Gems,Precious Stones,Semi-precious Stones etc. against Rep Licences and Gem Rep Licences issued under para 8.2 and 8.38 of Exim Policy 1997-2002 respectively under notification No. 60/2002-Cus, dated 7.6.2002- Reg
Show AI Summary
Duty-free import entitlement for raw pearls and precious stones allowed against legacy REP licences under transitional Exim provisions.
Imports of raw pearls and precious or semi-precious stones, unset and uncut, are eligible for duty exemption when imported against Replenishment Licences and Gem Replenishment Licences issued under the earlier Exim Policy whose validity has not expired; the policy provisions were relocated without material change and transitional arrangements preserve the effect of previously issued licences, and customs authorities are to allow the exemption and issue a public notice.
048/02 - 09-08-2002 Customs
Interest on Delayed Payment of Duty – Clarification - reg
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Inclusion of payment date in interest calculation affects interest computation under customs and excise provisions.
The Board directs that the date on which duty is paid shall be included in the period for calculating interest on delayed payment under Section 28AA/28AB and other provisions of the Customs Act, 1962, and under Section 11AA/11AB and other provisions of the Central Excise Act, 1944, and rules thereunder. This interpretation follows the ordinary, inclusive meaning of the word 'till' as 'to the time of' or 'until', and uniform compliance is required, with any implementation difficulties to be reported to the Board.
653/44/2002 - 08-08-2002 Central Excise
Classification of "Link Cartridge Metallic Belt" and "Charger"
Show AI Summary
Ammunition accessory classification clarifies link cartridge metallic belts as ammunition and chargers as metal springs.
The Link Cartridge Metallic Belt, used to carry/convey cartridges and not being a part of articles in headings 93.01-93.04, is classifiable under sub heading 93.06 with cartridges; the Charger, being a spring of iron/steel and a part of general use excluded from Chapter 93, is classifiable under sub heading 7320.00, and pending cases should be disposed of accordingly.
652/43/2002 - 08-08-2002 Central Excise
Allotment of 15 digit PAN based Registration Numbers – regarding.
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PAN based Registration Number allocation directed to central commissionerate for multi unit companies to ensure uniform allotment.
Where Range Officers cannot allot PAN based Registration Numbers for multi unit companies due to missing particulars of other units and incomplete registration forms, the Board directs that applications for such multi unit allotments be referred to the central commissionerate for allotment to ensure uniform processing; field formations and trade must be informed and receipt acknowledged.
46/09/2002 - 08-08-2002 Service Tax
Services provided by BSNL to basic/cellular telephone service providers - regarding.
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Leased circuits taxation: inter-connection charges now taxable for both basic and cellular telephone service providers.
The circular clarifies that junction link rentals, port charges, and infrastructure rentals supplied by BSNL to both basic and cellular telephone service providers are not presently subject to service tax, while inter connection link charges are treated as charges for providing leased circuits and are taxable from the date the leased circuit service was brought within the service tax net.

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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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