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Circulars
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004/01 - 18-01-2001 Customs
Imports by United Nations and its Agencies - Regarding
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Customs duty exemption for international organisations requires MEA notification verification before clearance for official use.
Customs must grant exemptions from customs duties and prohibitions for articles imported for official use by United Nations and by international organisations notified under section 3 of the UN (P&I) Act, 1947, provided the relevant Article II privileges-notably section 7(b)-are extended in the MEA notification; Customs should verify the notification's scope, observe the restriction on sale within the country except as agreed with the Government, and clear goods accordingly.
01/2001 - 17-01-2001 Income Tax
Guidelines regarding filing of auditors report in old format of Form No. 10CCAC, along with the return, in place of new format of Form No. 10CCAC for claiming deduction under section 80HHC
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Auditors' report format: filing the revised Form No. 10CCAC during assessment cures old format defects for deduction claims.
Submission of the auditors' report in Form No. 10CCAC is required to claim the deduction under section 80HHC. Filing the pre revised (old) format is a defect that can be cured by filing the auditors' report in the revised Form No. 10CCAC during the course of assessment proceedings, permitting rectification and consideration of the deduction claim.
01/2001 - 17-01-2001 Income Tax
Claim for depreciation - Where required particulars have not been furnished
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Depreciation allowance must be separately computed when particulars are furnished; absent particulars, no depreciation is allowed.
If prescribed particulars have been furnished and depreciation claimed, the income should be estimated with gross profit assessed and deductions and allowances, including a separately worked out depreciation allowance, deducted; if net profit alone is estimated it must be subject to depreciation. If required particulars are not furnished and no depreciation claim is made, estimate income without allowing depreciation, note this exclusion in the assessment order, and retain the written down value of assets at the preceding year's level.
003/01 - 16-01-2001 Customs
All Industry Rates of drawback in respect of man-made fabrics falling under Chapter 54,55 and 58 of the Drawback Table - regarding
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Drawback entitlement limited where inputs are excise-exempt; exporters must declare inputs and excess refunds will be recovered.
All Industry Rates of drawback for man-made fabrics (Chapters 54, 55 and 58) are based on central excise duty incidence on inputs (yarn, dyes, chemicals, packing); grey fabric is excise-exempt and exports using grey fabric under Advance Licence/DEEC/DFRC do not merit All Industry Rates. Past exports using grey fabric should be reviewed and excess drawback recovered, and future shipping bills must declare inputs so drawback is allowed only where inputs are duty-paid or duty would be payable.
SUB-BROK/CIR/02/2001 - 15-01-2001 SEBI
Intimation to the brokers to permit their sub-brokers to start business only after receipt of sub-broker registration certificate from SEBI
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Sub-broker registration requirement: sub-brokers may commence business only after SEBI issues registration certificate and brokers must ensure compliance.
Brokers and stock exchanges must ensure sub-brokers do not commence buying, selling or dealing in securities until SEBI has cleared the registration and the sub-broker holds the SEBI-issued registration certificate; mere application to a broker or exchange does not permit commencement of business, and contravention or abetment invites penal consequences under the SEBI Act.
002/01 - 15-01-2001 Customs
the notice of the Board by Air Cargo Commissionerate
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DEPB eligibility: populated telecom transmission cards are not eligible for benefit and should be denied DEPB claims.
Exporters sought DEPB benefits for populated cards by classifying them as telecom transmission equipment under the DEPB entry; the DEPB Committee held that the entry covers telecom transmission equipments and excludes component parts or populated cards from DEPB admissibility. The Board agreed and directed officers to implement this interpretation to prevent revenue outflow.
565/2/2001 - 12-01-2001 Central Excise
Central Excise – Notification No.1/2001-Central Excise (N.T.) dated 11th January, 2001 amending provisions relating to Payment of duty on fortnightly basis - Regarding
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Forfeiture of instalment payment facility continues until outstanding dues are cleared following debarment under amended rules.
Amendments provide that when a manufacturer is debarred from the fortnightly instalment payment facility, failure to pay all outstanding dues before the end of the debarment period results in continued forfeiture of the facility until full payment; if outstanding dues are paid within the debarment period, the manufacturer may resume the facility only after the debarment period ends.
F. No. 154/5/200-CX.4 - 11-01-2001 Central Excise
Excise duty on Refrigeration System installed in the Cold Storage Plants - Representation by M.P. Cold storage and ice manufacturer's Association
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Excise duty exemption for specified refrigeration equipment clarified; complete refrigeration plants remain assessable by local excise authorities.
A Notification exempts seventeen specified refrigeration items intended for installation in cold storage, cold rooms, or refrigerated vehicles from excise duty, but expressly excludes a complete refrigeration plant; duty liability arising when a plant comes into existence at the site must be decided on the merits by the jurisdictional excise authorities.
52 (RE-00)/ 1997-2002 - 09-01-2001 DGFT
DEPB rates for Product Group Chemicals
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DEPB rate adjustments: formulations receive a reduced DEPB relative to bulk drugs; multi-drug cases follow circular.
The public notice amends Appendix 28A for Chemicals to provide that formulations lacking specific DEPB rates (injections, syrups, oral suspensions, tablets, capsules, IV infusions) receive a reduced DEPB relative to the DEPB for the relevant bulk drug, with a separate rule for multi-bulk-drug formulations to follow the referenced policy circular; it also lists a DEPB entry for metal-fitted/bonded/unbonded rubber parts including engine mounting and automotive parts.
001/01 - 09-01-2001 Customs
Duty drawback on handicrafts/articles of composite materials- SS No.73.27 and SS No.74.19/ 191 of the Drawback Table – regarding
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Drawback on composite-material handicrafts: rebate allowed for visually identifiable, weight-verifiable constituent inputs in exports.
Drawback rates applicable to a principal material in the Drawback Table may be applied to that material's content in composite exported handicrafts where the constituent material is visually distinguishable and its declared weight can be verified; this includes extension of the brass drawback rate to brass components. Field formations are directed to decide pending claims accordingly and issue public and internal guidance reflecting this treatment.
024 - 06-01-2001 FEMA
Foreign Exchange Management Act, 1999 – Investment in Indian Venture Capital Undertakings by registered Foreign Venture Capital Investors
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Foreign Venture Capital Investment permitted into Indian venture capital funds after FEMA regulation amendment, subject to compliance and penalties.
Registered Foreign Venture Capital Investors are authorised to invest in Indian Venture Capital Undertakings and Venture Capital Funds pursuant to the amendment to the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2000 by Notification No.FEMA 32/2000-RB dated 26 December 2000; authorised dealers must inform constituents, and these directions are issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999, with penalties for non-compliance.
SMDRP/POLICY/CIR-01/2001 - 05-01-2001 SEBI
Trading and settlement of trades in dematerialised securities
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Compulsory dematerialised trading required for identified scrips after depository connectivity, with trade-for-trade interim treatment.
Compulsory dematerialised trading is mandated for specified scrips once companies have established connectivity with both depositories, with compulsory trading commencing three months after the connectivity-based commencement date; scrips lacking connectivity are to be traded on the trade-for-trade settlement window from the settlement period commencing on or immediately after the prescribed date. Scrips that move from trade-for-trade to the normal segment upon establishing connectivity will become compulsorily dematerialised three months after reinstatement, linking trading-segment treatment to depository connectivity and settlement-period deadlines.
564/1/2001 - 04-01-2001 Central Excise
Determination of the amount for which demands are made and payment of court fees accordingly - Question regarding.....
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Court fee based on demand value: departments must calculate payable fee per rules and remit full amount to agency.
Court fee must be determined by the amount for which demands are made; departments must ascertain the revenue value in each case and compute court fee under Part II of Schedule III to the Supreme Court Rules, 1966. Any shortfall beyond the nominal fee previously paid must be remitted to the Central Agency Section by bank draft, and future case submissions must include the calculated payable fee and total remittance to CAS.
139/08/2000-CX. 4 - 03-01-2001 Central Excise
Assessable value of goods subjected to value addition by processes not amounting to manufacture
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Assessable value: post-manufacture processes inside the same premises can increase assessable value, but outside processing does not.
Where further processes not amounting to manufacture are undertaken within the same factory premises, their cost must be included in the assessable value of the excisable goods; however, if duty-paid goods are cleared from the factory and subjected to such processes outside the factory by separate units or job workers, no additional dutyable value can be added. The Board, on the Law Ministry's advice, treats Siddharth Tubes as confined to intra premises processing and relies on the J.G. Glass ratio to preclude re levy for outside processing.
51( RE-2000 ) / 1997-2002 - 02-01-2001 DGFT
Specification of quantitative ceiling on export of Cotton Yarns for the Calendar year 2001
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Quantitative ceiling on cotton yarn exports set for calendar year 2001, with specified exemptions and compliance conditions.
A quantitative ceiling on exports of cotton yarn for the calendar year 2001 sets aggregate limits for specified yarn count categories and takes effect from the start of the year. The notice exempts certain categories from the ceiling, including 100% EOUs (subject to textile count restrictions), advance licence exports, exports based on imported cotton, EPCG exports to meet annualized obligations (with excess charged to the ceiling), bilateral quota exports, yarn above specified counts, and processed yarn, with a later amendment concerning EPCG sourcing/count permissions.
37 (RE-2000)/2000-2001 - 02-01-2001 DGFT
Placement of quantity of 8500 MTs of Raw Sugar from the Freesale Quota of 2000-2001 Season ( Oct. to Sept. ) for export of Preferential Raw Cane Sugar Tariff Rate Quota for the fiscal year 2001 ( October 1, 2000 to September, 30, 2001 ) to USA
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Preferential Tariff Rate Quota placement: raw sugar allocated for export to USA under APEDA managed allocation procedure.
A quantity of raw sugar from the 2000-2001 freesale portion is allocated to the Preferential Raw Cane Sugar Tariff Rate Quota for the United States and placed at APEDA's disposal to issue a Registration cum Allocation Certificate to M/s Indian Sugar and General Industry Export Import Corporation Ltd. Existing procedures for GSP and other required export certifications remain applicable, and exports are subject to pre shipment certification by the Export Inspection Council.
3/2001 - 02-01-2001 Companies Law
Fast Track Scheme under Section 560 of the Companies Act -Extension till 31.1.2001
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Fast Track Scheme under Section 560 extended, allowing continued simplified corporate winding-up filings under existing terms.
The Department of Company Affairs directs that the Fast Track Scheme under Section 560 of the Companies Act is extended until 31.1.2001; all other terms and conditions of the Scheme remain unchanged, and Regional Directors, Registrars of Companies and Official Liquidators are to note and implement the extension.
01/2001 - 02-01-2001 FEMA
Guidelines pertaining to approval of foreign/ technical collaborations under the automatic route with previous venture / tie-up in India
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Automatic route access extended to international financial institutions for equity investments, subject to securities, banking regulations and sectoral caps.
The press note exempts recognised international financial institutions acquiring equity stakes without technical or trademark collaboration from the restriction in Press Note No. 18, permitting such investments via the automatic route subject to SEBI and RBI regulations and sectoral FDI caps.
50 (RE-00)/1997-2002 - 01-01-2001 DGFT
Amendment in H.B. Vol. I
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DEPB entitlement amendments: value caps and rates adjusted and SEZ supplies made eligible for export promotion licences.
Amendments expand paragraph 8.74 to include SEZs for entitlement purposes and make DTA supplies to SEZ eligible for REP licences; revise DEPB value caps and rates for multiple engineering items, add new DEPB entries for truck and trailer wheels, forged flanges and electrode holders, and amend DEPB rates for specified items; adjust the DEPB rate and value cap for silk garments; add a certification agency to the IS/ISO 9000 list; and amend paragraph 10.15(iv) to prescribe application and filing requirements for fixation of brand rates for duty drawback, maintaining existing time limits and late cut provisions.
49 (RE-2000)/1997-2002 - 01-01-2001 DGFT
Amendments/modifications & additions in SION
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Standard Input-Output Norms updated: new SION corrections and product-group entries added to the Handbook of Procedures.
The Director General of Foreign Trade has issued amendments to the Standard Input Output Norms under Paragraph 4.11 of the Export and Import Policy 1997-2002, effecting corrections in existing SION entries and adding new entries across Chemicals and Allied Products, Engineering Products, Food Products and Plastic Products. Annexure A lists textual amendments and substituted norms; Annexures B-E add new export-import input relationships and product-specific import conditions, including notes on finished-leather consumption and a prior-import condition for a food export entry.

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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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Acts Income Tax
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