Standard Input Output Norms amendment: Handbook of Procedures Vol.2 updated with corrected, substituted and new export input entries.
Amendment of Standard Input Output Norms in the Handbook of Procedures Vol.2: the Director General of Foreign Trade issues a Public Notice under policy powers to correct, substitute and add SION entries. The Notice prescribes textual corrections, revised input lists and quantities, alternative inputs, CIF/FOB value limits and new serial entries across Chemicals and Allied, Engineering, Plastic, Sports Goods, Textile and Miscellaneous product schedules, with detailed line by line norms set out in Annexures A-G.

Decentralisation of service tax: commissionerates may choose centralised headquarters control or adopt divisional assessment and collection.
De-centralisation permits Divisional Headquarters to assume assessment and collection of service tax by assigning work to an Assistant Commissioner who may appoint a Superintendent; this was adopted to relieve administrative inconvenience from centralisation. Commissionerates operating divisions on a functional basis may revert to the original Headquarters-centric arrangement while retaining the option to follow the decentralised divisional model.

EPCG irrigation equipment rules: ownership and installation conditions restrict transfer until export obligation fulfilled for agro exports.
Irrigation equipment may be imported under the EPCG scheme for export of agro products provided ownership remains with the EPCG licence holder and the equipment is not sold or leased. The licence holder must supply a list of premises where equipment will be installed to the Assistant Commissioner of Customs and furnish a Chartered Engineer's certificate confirming installation and that the equipment will remain at the declared premises. The licence holder must undertake in the Bond/LUT not to transfer or sell the equipment until the export obligation is fulfilled.

Merchant overtime recovery: new regulations define scope, require written requests, and impose revised fee and block charging rules.
The Customs (Fees for Rendering Services by Customs Officers) Regulation, 1998, effective 15 October 1998, supersedes prior rules, defines "Customs Officer", "Customs work" and "rendering services", prescribes revised hourly fee rates by officer category and time bands, requires written advance requests with fees payable by the requesting party, mandates a minimum three hour charge except for contiguous overtime, treats midnight-6 A.M. as a single block, and establishes before and after lunch blocks charged in full.

Classification as articles of vulcanized rubber enables input exemption and Modvat credit for foam rubber railway pads.
Foam rubber lubricating pads supplied to railways are classifiable as articles of vulcanized rubber under sub heading 4016.11, while the cellular neoprene rubber core is classifiable under sub heading 4008.11. Inputs under 4008.11 used in the factory to manufacture 4016.11 goods remain exempt from duty, and where duty is paid on such inputs the duty paid is available as Modvat credit against the duty on the final product.

Exclusion of strike period from filing deadlines allows late DEPB and import license applications subject to late cut.
DGFT directs that the strike period shall not be counted when calculating filing time limits for DEPB and Special Import License applications; applications otherwise delayed may be considered under Paragraph 15.17 of the Handbook of Procedures, permitting late submissions within an extended period subject to a late cut on entitlement.

Special Import Licence documentation: RBI waiver allows substitute evidence instead of shipping bill for periodical exports.
Clarifies documentary requirements for issuance of Special Import Licence under Paragraph 11.11: where an RBI permission waives G.R./PP form formalities for exports of newspapers and periodicals, acceptance of a copy of that RBI permission in lieu of the original Shipping Bill is permitted. Where remittances are received by foreign money orders or postal orders, prescribed details of country, amounts in rupees, paying/encashing post office, dates, and postal order numbers must be submitted as evidence.

Delay in filing statutory appeals demands expedited submission of Civil Appeal proposals and strict accountability within ten days.
The Board directs that where a CEGAT order is unacceptable, Civil Appeal proposals or SLPs must be prepared complete and submitted expeditiously to the Board, ordinarily within 10 days of receipt. Commissioners must personally monitor submissions, acknowledge receipt, and ensure Chief Commissioners closely monitor compliance. Any delay must be accompanied by a day to day chart and detailed explanation, and will be compiled for review and responsibility fixing. The Attorney General urges a thorough enquiry beginning at the Collectorate to identify causes and persons responsible for delays.

Brand Rate Duty Drawback applied to duty-paid inputs supplied for EOU job work, enabling refund on direct exports
Exports by 100% EOUs/EPZs are not eligible for DEPB or discharge against Advance Licences; however, where DTA units supply duty paid inputs to EOUs for job work and the EOU directly exports the processed goods, the duty paid on those inputs will be refunded by way of Brand Rate Duty Drawback, following consultation with the Department of Revenue and DGFT approval.

Export by courier permitted for EOU/EPZ/EHTP/STP units, following prescribed sample-export customs clearance procedure.
Clearance rules permit EOU/EPZ/EHTP/STP units to export goods through authorised courier agencies by applying the procedural framework previously prescribed for sample exports; eligible units must follow the documentation, consignment handling and customs clearance steps set out in the earlier circular.

Modvat credit integrity strengthened through intensified verification, special teams, monthly reporting, and priority invoice checking software.
The circular identifies specific Modvat credit malpractices-forged documents, credit without receipt, duplicate invoicing, ineligible inputs/capital goods, diversion of goods, and transfer of excess credit-and mandates intensified verification by field officers, including cross checking transport and payment documents, physical availability of inputs and linkage to production. It requires monthly checks, special verification teams for high credit units, audit emphasis on analytical verification, comprehensive commissioner plans with monthly reporting to DG(AE), consolidated reporting to the Board, and priority development of invoice checking software.

Rebate of central excise duty for specified non-alloy steel applies when duty is paid under Section 3A, subject to conditions.
Rebate of central excise duty is provided for specified non-alloy steel ingots, billets and hot re-rolled products when exported or used as materials in export goods, conditional on duty being paid under Section 3A. The rebate is set at twelve percent of FOB or invoice value, with a capped arrangement for exports to Nepal and a prohibition on claiming rebate for materials procured from the open market. Rebate is payable only where duty has been fully discharged at clearance, though delayed duty payments later regularized are permitted; procedural sanctions follow prescribed annexures.

Rebate of excise duties outside drawback rates permitted, subject to no drawback claim and no Modvat credit.
The substituted Rule 12 permits rebate of excise duties not included in the All Industry Rate or Brand Rate/Special Brand Rate of the Drawback Rules, allowing exporters to obtain rebate under rule 12(1)(b) where duties are outside drawback coverage. Rebate is conditional on exporters not receiving drawback under All Industry or Brand Rates and not having availed Modvat credit for the same duty under Section AA of Chapter V, Central Excise Rules, 1944.

Export permission for mulberry silk waste restricted to uncarded/uncombed material under a valid registration certificate.
The ITC (HS) classification was amended to add Mulberry Silk Waste as an exportable item only if the material is Not Carded or Combed and only against a valid registration certificate issued by the Member Secretary, Central Silk Board or authorised representatives, creating a conditional export permission within Schedule 2 Appendix I under Paragraph 4.11 of the Export and Import Policy.

Service tax reporting requirement mandates monthly notice of deposits to the tax administration by the fifteenth of next month.
Assessees must submit monthly revenue collection reports identifying service tax amounts deposited to the Government account under major head 0014 ST, to the Director General of Service Tax and to their jurisdictional Service Tax Officer (Divisional Service Tax Cell or Superintendent), on or before the 15th of the succeeding month for the period to which the deposit relates.

Precursor control: new chemical entries added to import-export schedule, requiring Narcotics Commissioner no-objection certificate for those substances.
The Director General of Foreign Trade adds specified chemical precursors to Schedule 2 Appendix I of the ITC (HS) Classification 1997-2002 and, under Paragraph 4.11 of the Export & Import Policy, amends the condition at Sl. No. 2(ii) to require a No-Objection Certificate from the Narcotics Commissioner, Gwalior in respect of items 2(i), 2(viii), 2(ix) and 2(x).

Foreign equity allocation in private banks permits multilateral institutions to fill NRI contribution shortfalls within the overall foreign limit.
Foreign direct investment from foreign banking or finance companies and technical collaborators is permitted subject to a specified cap; NRI equity participation is allowed up to the overall foreign equity ceiling and is inclusive of other foreign investors. To ensure the overall foreign equity ceiling is reached, multilateral financial institutions may subscribe foreign equity to cover any shortfall in NRI contributions, so long as the aggregate foreign equity remains within the overall permitted limit.

Non availment of Modvat certification: simplified rules allow periodic or self declaration for processing drawback claims per shipment.
Non availment of Modvat credit for drawback processing is simplified: exporters under bond or rebate must produce AR 4 or a Central Excise superintendent's certificate; manufacturer exporters under excise control may rely on biannual Assistant Commissioner certificates for listed products, with fresh certificates for new commodities; self declaration may suffice for unconditionally exempt goods and manufacturers outside excise control; Councils may certify unregistered cottage sector suppliers; merchant exporters benefit from supporting manufacturers' certificates while open market purchases are treated as Modvat availed and limited to Customs allocation.

Duty Drawback reform updates caps, Modvat compensation and EDI identifiers to streamline export drawback processing.
New All Industry Rates of Drawback impose a cap on previously high rates, adjust the Central Excise component to compensate the unrecovered portion of input tax where Modvat is claimed, assign unique serial identifiers for EDI processing, waive Modvat non-availment certificates for exports unconditionally exempt from Central Excise, consolidate handloom made-up rates, and reinstate drawback rates for garments from EOU/EPZ units while directing field publicity and compliance with revised Rules.

Jurisdiction over refund claims rests with the Assistant Commissioner of the receiving factory; original unit may be consulted.
Refund claims for goods returned to another factory for repair or reconditioning are to be dealt with by the Assistant Commissioner having jurisdiction over the factory that received the goods; officers of that factory must scrutinize documents and carry out physical identification. Relevant information may be obtained from, and disposal must be intimated to, the Assistant Commissioner in charge of the original manufacturing unit.