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    091/98 - 17-12-1998 Customs
    DEPB - Import (but not export) can be made on any seaport / airport/ ICDs against TRA
    58/(RE-98) - 16-12-1998 DGFT
    Revalidation of Special Imprest licence
    57(RE-98)/98-99 - 16-12-1998 DGFT
    Clarification on deemed export benefits
    20 - 15-12-1998 FEMA
    Delegation of power for post approval amendments for the Export Oriented Units (EOUs) and Export Processing Zone (EPZ) Units
    19 - 15-12-1998 FEMA
    Policy and Procedure governing automatic approval under the scheme for 100% Export Oriented Units (EOUs) and Export Processing Zone (EPZ) units - Libe...
    14/1999 - 15-12-1998 DGFT
    Enrolment for Exporters
    18 - 14-12-1998 FEMA
    Guidelines pertaining to approval of foreign/technical collaborations under the automatic route with previous ventures/tie-up in India
    56 - 11-12-1998 DGFT
    Export of sands and soils
    F. NO. EDI 36/98 CC/ACC - 10-12-1998 Customs
    Difficulties in availing modvat credit on the basis of duplicate copy of EDI B/E – regarding
    57 /(RE-98)/1997-2002 - 10-12-1998 DGFT
    HB Vol.1 amended para 5.3(a) - Import of Metallic waste
    55(RE-98) - 10-12-1998 DGFT
    Inclusion of commission in the FOB value for calculation of DEPB entitlement
    090/98 - 08-12-1998 Customs
    EOUs / EPZ Units - Export cargo movement simplified Export Houses, etc. - 10% shipping Bills to be examined Other Exporters - Physical examination of ...
    089/98 - 03-12-1998 Customs
    Export-Import Cargo-simplified Procedure at ACCs
    088/98 - 02-12-1998 Customs
    EOUs- Bonding Procedure Liberalised
    54 (RE-98)/1998-99 - 01-12-1998 DGFT
    Policy issues relating to EPCG Scheme - issue of clarification reg
    434/67/98 - 01-12-1998 Central Excise
    Friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings/V Belts and Conveyer Belts...
    433/66/98 - 27-11-1998 Central Excise
    Fusible interlining cloth would be appropriately classified under chapter heading 59.03
    53(RE-98)/1998-1999 - 26-11-1998 DGFT
    Placement of 60.00 MT (Sixty) of Sugar out of free sale quota of 1997-98 Season (October to September) for export to Jakarta, Indonesia as a donation ...
    432/65/98 - 23-11-1998 Central Excise
    Where extra amounts are collected from the ultimate consumers as local taxes, octroi, freight, etc. the RSP declared cannot be considered to be the so...
    431/64/98 - 19-11-1998 Central Excise
    Classificatory amendment so as to provide that exemption from excise duty under Sl.No.193 and 194 of Notification no.5/98 is available to goods of pre...
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091/98 - 17-12-1998 Customs
DEPB - Import (but not export) can be made on any seaport / airport/ ICDs against TRA
Show AI Summary
DEPB import facility: portability of DEPB scrips across specified ports enabled, conditioned on TRA and reporting requirements.
DEPB scrip holders registered at specified sea-ports, airports or ICDs may import at any other station within the same enumerated list; Coimbatore-area stations form a separate list. The facility is import-only; excluded ports require import at the registration port. Imports under the facility require a Telegraphic Release Advice (TRA) from the port of registration to the importing Custom House with DEPB serial number, date, entitlement and cargo details, and the receiving Custom House must report imports back to the issuing Custom House for register maintenance.
58/(RE-98) - 16-12-1998 DGFT
Revalidation of Special Imprest licence
Show AI Summary
Revalidation of Special Imprest licence extended for turnkey projects to contracted supply period under policy circular modification.
Special Imprest licences issued prior to 12.11.97 were eligible for revalidation under paragraph 7.23 of the Handbook of Procedures (Vol. I, RE 98) with a maximum period as under Advance Licence practice; this circular partially modifies that position by permitting licences for turnkey projects issued prior to 12.11.97 to be revalidated up to the contracted period of supply.
57(RE-98)/98-99 - 16-12-1998 DGFT
Clarification on deemed export benefits
Show AI Summary
Deemed export benefits limited to manufacturer exporters for goods manufactured in India; contractor and subcontractor entitlements clarified.
Deemed export benefits - refund of duty drawback, refund of terminal excise duty and Special Import License - are available only to Manufacturer Exporters for goods manufactured in India. Where main contractor and subcontractor arrangements exist, each party may claim benefits only to the extent of goods they manufacture and supply. Special Imprest Licences are similarly restricted to Manufacturer Exporters and subcontractors for their manufactured supplies. The clarification applies to supplies effected from the date of this circular.
20 - 15-12-1998 FEMA
Delegation of power for post approval amendments for the Export Oriented Units (EOUs) and Export Processing Zone (EPZ) Units
Show AI Summary
Delegation of powers allows Development Commissioners to permit disposal, imports under EXIM policy, and mergers within jurisdiction.
Development Commissioners of EPZs are authorised to permit disposal of obsolete capital goods in the Domestic Tariff Area on payment of applicable duties without a financial cap, provided disposals do not adversely affect contracted export obligations or Net Foreign Exchange. They may permit import of office equipment in accordance with the EXIM Policy and Handbook of Procedures, and may permit merger of two or more EOUs/EPZ units into one where the units fall within the same Development Commissioner and the same Commissioner of Central Excise and Customs.
19 - 15-12-1998 FEMA
Policy and Procedure governing automatic approval under the scheme for 100% Export Oriented Units (EOUs) and Export Processing Zone (EPZ) units - Liberalization - Regarding
Show AI Summary
Automatic approvals for EOUs and EPZ units liberalised allowing higher foreign technology fees and distinct export/domestic royalty caps.
Automatic approvals for 100% EOUs and EPZ units are liberalised so that proposals with foreign technology agreements meeting the revised lump sum and royalty ceilings payable over five years from commencement of commercial production qualify for the automatic route; non manufacturing activities outside Section 3 are eligible only if included in Para 9.1 of the EXIM Policy, and all other existing criteria continue to apply.
14/1999 - 15-12-1998 DGFT
Enrolment for Exporters
Show AI Summary
Enrolment requirement for DEPB applications: exporters must enrol and quote issued enrolment number before DEPB processing.
A mandatory enrolment regime is instituted for all exporters under the DEPB Scheme requiring submission of the Appendix I A exporter profile, IEC and RCMC copies, tax returns, central excise/industrial registration, passport photocopies of principals, identity card details with photographs and address proofs; reasons must be given for any non submission. Applications will be scrutinised and an enrolment number issued which must be quoted on all DEPB applications; no DEPB will be issued without enrolment.
18 - 14-12-1998 FEMA
Guidelines pertaining to approval of foreign/technical collaborations under the automatic route with previous ventures/tie-up in India
Show AI Summary
Automatic route restriction for foreign collaborators with prior local ventures: must obtain government approval and justify non prejudice to existing partners.
Automatic approval is unavailable to foreign collaborators who have or had prior joint ventures or technology/trade-mark arrangements in the same or allied field; a regulatory declaration is required and such cases must seek prior government approval for new joint ventures or technology transfers, providing detailed circumstances and justification. The investor must prove the proposal will not prejudice existing partners or stakeholders, and the approval authority has discretion to approve with or without conditions or to reject while recording reasons.
56 - 11-12-1998 DGFT
Export of sands and soils
Show AI Summary
Export exemption for garnet sands and natural abrasives affirmed; such minerals are freely exportable under current rules.
The DGFT circular clarifies that natural garnets, natural abrasives, garnet sands and other minerals and mineral products are outside the scope of the export ban on sands and soils and are freely exportable.
F. NO. EDI 36/98 CC/ACC - 10-12-1998 Customs
Difficulties in availing modvat credit on the basis of duplicate copy of EDI B/E – regarding
Show AI Summary
Modvat credit entitlement clarified: duplicate EDI bill of entry with appraiser countersignature suffices; verification available from EDI customs.
Duplicate copy of an EDI bill of entry, generated after assessment and payment and signed by the CHA/importer and countersigned by the Customs Appraiser with his name stamp, is the proper document for claiming modvat credit under rule 57 G/57 T. Central Excise officers should accept this duplicate in lieu of a separate modvat certificate, though they may request verification from the Customs EDI system which can confirm countervailing duty details.
57 /(RE-98)/1997-2002 - 10-12-1998 DGFT
HB Vol.1 amended para 5.3(a) - Import of Metallic waste
Show AI Summary
Import of metallic waste: amendment limits permissible imports, excluding hazardous and radioactive contaminated material rules.
The Director General of Foreign Trade substitutes sub paragraph (i) of paragraph 5.3(a) in the Handbook of Procedures (Vol.1) to permit import of metallic waste, scrap, seconds and defectives except where items are below a value specified by notification and excluding hazardous, toxic, or radioactive contaminated waste/scrap containing radioactive material.
55(RE-98) - 10-12-1998 DGFT
Inclusion of commission in the FOB value for calculation of DEPB entitlement
Show AI Summary
Inclusion of foreign agents' commission in FOB value affects DEPB entitlement calculation, subject to the RBI-prescribed limit.
Exporters' DEPB credit shall be calculated on the FOB value inclusive of foreign agents' commission, up to the specified limit prescribed by the RBI, aligning DEPB valuation with the practice applied for drawback entitlement.
090/98 - 08-12-1998 Customs
EOUs / EPZ Units - Export cargo movement simplified Export Houses, etc. - 10% shipping Bills to be examined Other Exporters - Physical examination of 50% of consignments
Show AI Summary
Self certification for exporters allows sealed shipments to bypass routine port examination, subject to randomized checks and sampling.
The circular permits eligible exporters and certain 100% EOU/EPZ/EHTP units to move export goods on the basis of self certification with mandatory tamper proof sealing and documentary endorsement accepting responsibility. At gateway ports routine opening is dispensed with for self certified consignments, with a risk based random inspection of a selected proportion of containers and sampling limits for packages; departmental sealing at factories or warehouses is treated as equivalent to sealed cargo and need not be re examined unless seals are tampered with or specific intelligence exists.
089/98 - 03-12-1998 Customs
Export-Import Cargo-simplified Procedure at ACCs
Show AI Summary
Import General Manifest submission requirement tightened; air cargo clearance and selective examination procedures streamlined for quicker processing.
All airlines must submit the Import General Manifest promptly on arrival within a shortened timeframe, with Commissioners issuing standing orders for compliance; computerized selection shall identify export packages for examination while remaining packages move directly to bonded or palletisation areas, retained packages being examined and later transferred to bonded areas. Perishable export consignments are excluded from routine examination and Customs must provide an officer to supervise night-time import segregation.
088/98 - 02-12-1998 Customs
EOUs- Bonding Procedure Liberalised
Show AI Summary
Abolition of physical customs supervision: EOUs may self manage movements subject to strict recordkeeping and monthly audits.
Amendments remove mandatory physical customs controls for 100% EOUs, allowing EOUs to self manage movements of inputs and outputs provided each transaction is recorded in prescribed or Commissioner approved records. Designated officers must scrutinise accounts at least monthly; transfers of non duty paid goods require rewarehousing certificates and crosschecks, with duty demanded if proof of transfer or export is not produced within the prescribed period. Chief Commissioners may order special audits by nominated cost accountants, and cost recovery officers retain monthly audit responsibilities.
54 (RE-98)/1998-99 - 01-12-1998 DGFT
Policy issues relating to EPCG Scheme - issue of clarification reg
Show AI Summary
EPCG eligibility: processed and frozen meat qualifies under zero duty, and export obligation calculation excludes prior EPCG exports.
Processed and frozen meat products are covered under the Food Processing Sector and thus eligible for the Zero Duty EPCG Scheme subject to the EXIM Policy value threshold. The Notification No.17 amendment provides that, for calculation of average export obligation under EPCG, exports effected to fulfil obligations against any EPCG licence shall be excluded; that exclusion applies to licences redeemed or to be redeemed on or after the amendment.
434/67/98 - 01-12-1998 Central Excise
Friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings/V Belts and Conveyer Belts is a marketable commodity
Show AI Summary
Marketable commodity status of intermediary friction cloth determines whether it is subject to excise when it is sold in the market.
Whether friction cloth arising during manufacture of T.R. beltings, V belts and conveyor belts is a marketable commodity determines its excisability. The department treats friction cloth as marketable and excisable if it is shown to have a market or be capable of sale. The High Court proceeded on an erroneous assumption that the intermediary product was not sold; the Supreme Court found no clear finding on marketability and directed that marketability is the operative criterion for assessing excise liability.
433/66/98 - 27-11-1998 Central Excise
Fusible interlining cloth would be appropriately classified under chapter heading 59.03
Show AI Summary
Tariff classification affirmed: fusible interlining cloth remains classifiable as thermoplastic-spattered textile under applicable coating heading.
The Board clarifies that omission of the explicit chapter note was not intended to change classification: fusible interlining cloth, being textile fabric spattered with visible thermoplastic particles capable of bonding with heat and pressure, is properly classifiable under the textile coating chapter pursuant to HSN Explanatory Notes and as an exception to the exclusion for partially coated fabrics bearing design effects.
53(RE-98)/1998-1999 - 26-11-1998 DGFT
Placement of 60.00 MT (Sixty) of Sugar out of free sale quota of 1997-98 Season (October to September) for export to Jakarta, Indonesia as a donation From Govt. of India, through Ministry of External Affairs
Show AI Summary
Allocation of sugar quota for government donation placed with APEDA to facilitate export to Jakarta under MEA direction.
Allocation of 60 MT of sugar from the 1997-98 free sale quota is authorised as a government donation for export to Jakarta and placed at the disposal of APEDA for issuance of Registration Cum Allocation Certificate (RCAC) in the name of the mill or intending exporters, to be implemented under APEDA-specified procedure.
432/65/98 - 23-11-1998 Central Excise
Where extra amounts are collected from the ultimate consumers as local taxes, octroi, freight, etc. the RSP declared cannot be considered to be the sole consideration for sale to the ultimate consumer. Hence, in such cases, specific rates of excise duty will require to be collected on such colour TVs
Show AI Summary
Retail sale price not sole consideration triggers specific excise duty on colour TVs when extra charges are collected.
Where extra amounts are recovered from ultimate consumers beyond the price printed on colour TV packages, the printed price cannot be treated as the Retail Sale Price that is the sole consideration. The manufacturer must determine RSP inclusive of manufacture cost, distribution, taxes, freight, dealer commission and warranty charges. If consumers pay more than the declared package price because of transportation, local taxes, octroi or similar add ons, duty must be computed at the specific rates of excise duty prescribed for such cases.
431/64/98 - 19-11-1998 Central Excise
Classificatory amendment so as to provide that exemption from excise duty under Sl.No.193 and 194 of Notification no.5/98 is available to goods of precious metals such as catalysts, falling under chapter 71when re-made out of used or spent catalysts of such precious metals, etc.
Show AI Summary
Exemption for precious metal catalysts retained when remade or refurbished, preventing excise duty on reworked catalyst articles.
The circular clarifies that the exemption from excise duty for articles and unfinished or semi-finished forms of precious metals under Chapter 71 is unconditional and applies irrespective of whether those goods are manufactured first time or re-made, re-conditioned, refabricated or recovered from used or spent catalysts, and therefore such goods should not be charged duty under the separate manufacture entry for added material or processing.

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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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