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Circulars
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34 /(RE-98)/1997-2002 - 31-08-1998 DGFT
SION - HB Vol.2 notified effective 31-08-98
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Standard Input Output Norms notified in Handbook of Procedures to operationalize the Duty Exemption Scheme and Annexure inclusion.
Standard Input Output Norms for the Duty Exemption Scheme are incorporated into the Handbook of Procedures, 1997-2002 Vol. 2 and notified in Annexure I to the Public Notice, aligning with Chapter 7 of the Export and Import Policy as the operative source of approved norms for duty exemption claims.
12 - 31-08-1998 FEMA
De-licensing of Sugar Industry
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De-licensing of sugar industry preserves a siting distance restriction while requiring Industrial Entrepreneur Memoranda filing.
De-licensing removes sugar from compulsory licensing while maintaining a minimum distance restriction under the Sugarcane Control Order to prevent unhealthy competition for cane. Entrepreneurs must file an Industrial Entrepreneur Memorandum (IEM) with the Secretariat of Industrial Assistance; existing Letter of Intent holders need not file an initial IEM but must file Part B at commencement of commercial production, and may file an initial IEM if they propose variations to LOI or licence conditions.
415/48/98 - 28-08-1998 Central Excise
Procedure for examination and sealing of export consignments by the Inspector where the exports are under DEEC/DEPB Schemes during absence of superintendent
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Delegation of examination authority permits inspector deputation to examine and seal DEPB export consignments when superintendent absent.
For exports under Duty Exemption Schemes such as QBAL/DEPB, the Superintendent may depute the Inspector in charge of the factory to examine and seal consignments when the Superintendent is absent; deputation should preferably be in writing, with post facto approval allowed if necessary. The Inspector must record details of the examination-including AR 4/export invoice numbers, samples drawn as required, and the corresponding Advance Licence/DEEC/DEPB number and date-in the XT 1 diary. This modifies prior Board circulars to permit such deputation and prescribes necessary record keeping and sampling procedure.
34(RE-98)/98-99 - 28-08-1998 DGFT
Import of Canalised items
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Import restriction on canalised items: only canalising agencies may import; individuals must obtain an import licence under paragraph 4.8.
Importation of canalised items is permitted only through the designated Canalising Agency; individual importers cannot import canalised commodities by selling them on the high seas to the canalising agency to circumvent rules. Individuals who wish to import canalised items must obtain an Import licence under Paragraph 4.8 of the Export and Import Policy.
1953/1998 - 28-08-1998 Income Tax
Even/equal disposal of assessment work during the year--Recommendation of the Standing Committee on Finance--Regarding.
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Even disposal of assessments ensures timely realisation of current tax demands by instituting uniform assessment scheduling and monitoring.
Instruction directing tax administration to secure even/equal disposal of assessment work throughout the financial year so that current demands are realised within the same year; Chief Commissioners and Directors General are required to ensure uniform assessment disposal and to establish monitoring mechanisms to oversee performance and compliance.
062/98 - 28-08-1998 Customs
Customs House Agents Regulations Clarified
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Regulation 9 examination access expanded: authorised firm representatives may sit, subject to graduation and limited attempts to qualify.
Amendments require temporary licence applicants under Regulation 6(a) to be graduates and ordinarily to have experience as Form 'G' pass holders, subject to commissioner relaxation; diplomas are acceptable only if a university equates them to degrees. Regulation 9(5) allows one additional firm representative to sit the Regulation 9 exam provided he is a graduate, without necessarily holding a Form 'G' or the prior experience, and such examinees have a limited number of attempts within a fixed period; independent licence applications require full Regulation 6 compliance.
414/47/98 - 27-08-1998 Central Excise
Reiteration of instruction for proper scrutiny of tribunal orders for filing special leave petition
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Proper authorisation for departmental appeals required; unauthorized filings can be rejected and further appeals discouraged.
Tribunal requires clear, contemporaneous proper authorisation showing the sanctioning officer applied independent mind to the impugned order before authorising filing; presenting draft appeal materials and an authorisation letter without the officer's evident consideration is defective and can lead to dismissal. The Board declined a Commissioner's proposal for a special leave petition where a Reference Application existed and the filing lacked proper authorisation, instructing adherence to prior guidelines and preventing unauthorised appeal filings.
33 /(RE-98)/1997-2002 - 27-08-1998 DGFT
HB Vol.1 Para 4.22 - Exports by SSI units - EO monitoring
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Industrial licence requirement: non-SSI units expanding reserved-item capacity must undertake export obligations subject to monitoring.
Non-SSI units may expand or create capacity in respect of items reserved for the SSI sector only upon obtaining an Industrial licence under the Industries (Development and Regulation) Act; the licence requires the manufacturer to undertake an export obligation as specified by the Ministry and to furnish a Legal Undertaking to the Directorate General of Foreign Trade, which will monitor the export obligation.
11 - 27-08-1998 FEMA
Manufacture of cigarettes requires compulsory licencing under the IDR Act
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Compulsory licensing requirement for cigarette manufacture remains; foreign investment may be approved subject to that licensing and guidelines.
Manufacture of cigarettes requires a compulsory licensing regime under the Industries (Development and Regulation) Act; foreign investment proposals for cigarette manufacture are to be considered under the prescribed investment parameters and may be approved subject to that compulsory-licence requirement and existing investment guidelines incorporated by this Press Note.
09 - 27-08-1998 FEMA
Grant of Industrial Licences/Foreign Collaboration approvals/Project Import Certification etc. for wood based items- prior clearance from the Ministry of Environment & Forests - regarding
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Prior environmental clearance for wood based projects must be obtained before seeking government approvals, including foreign collaboration.
Prior environmental clearance from the Ministry of Environment & Forests is mandatory before applying for Government approvals for wood based projects; applicants must enclose the Ministry's in principle clearance. Delicensing of many wood products remains subject to locational conditions and policy directions, while wood items reserved for the small scale sector set up in the organised sector or involving locational angles still require compulsory licensing under the Industries(Development & Regulation) Act. Approvals for 100% EOUs, foreign collaboration and project import certification are considered in consultation with the Ministry.
10 - 26-08-1998 FEMA
Adoption of pollution control measures-manufacture of new products and by products recovered through application of pollution control processes
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Pollution control recovery: permit manufacture of small scale reserved chemicals without mandatory export obligation after licence endorsement.
Industries recovering chemicals through pollution control processes may be authorised, by endorsement on industrial licences or new licences, to manufacture items reserved for the small scale sector without the mandatory export obligation; applicants must file the prescribed industrial licence form with full details of processes and recovered items, and the licensing secretariat will seek prior written comments from the small scale development authority before deciding.
061/98 - 25-08-1998 Customs
Drawback - Tourist Baggage eligible to DBK- Scheme changed
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Drawback eligibility for tourist purchases affirmed where declared foreign exchange is encashed and exporter files appropriate shipping bill.
Drawback under DBK/DEPB is allowable where goods bought by visiting tourists are exported with verified linkage to declared and encashed foreign exchange; the shipping bill must be filed by the Indian exporter or authorised representative, the visitor must produce the Currency Declaration Form and encashment documents with matching signatures, and export benefits are restricted to bona fide exporters with provisional export permitted pending verification.
32 (RE-98)1997-2002 - 24-08-1998 DGFT
Gems and Jewellary Scheme
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Export obligation extension permitted with penalty; longer extensions require consideration by a DGFT headed committee for imports.
The Licensing Authority may grant an extension in export obligation period for a limited period against one or more consignments on payment of a penalty on the unfulfilled FOB value of the export obligation with reference to the CIF value of the imports for which extension is sought. Any request for extension beyond the specified limited period can be considered only by a Committee headed by the Director General of Foreign Trade.
31(RE-98)/1997-2002 - 21-08-1998 DGFT
Amendment in the Handbook of Procedures (Vol.1) (RE-98), 1997-2002
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DEPB rate amendments update export entitlement rates and product descriptions, and set differing effective shipment periods.
Amendment revises Duty Entitlement Passbook (DEPB) rates, value caps and product descriptions in the Handbook of Procedures (Vol.1) (RE-98). Annexure A rates apply to shipments from 1 April 1997 to 14 April 1998; Annexure B rates form part of Appendix 28A and apply from 15 April 1998. The notice modifies specific DEPB entries across Chemical, Plastic and Engineering product groups-changing rates, deleting specified engineering entries, correcting chemical and plastic product descriptions, adding textile-product designations, and correcting sewing machine descriptions-thereby updating operational export entitlement provisions.
30 (RE-98)/1997-2002 - 21-08-1998 DGFT
HB Vol.1 Amended - Para 7.38, Para7.25
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Irrevocable letter of credit: export realisation not required where bank certifies shipment, enabling DEPB transferability.
Transfers of post export DEPB and non insistence on realisation of export proceeds are allowed where shipments are made against an irrevocable letter of credit and the bank certifies this in column 14/15 of Appendix 25; Appendix 25 may omit FOB value and realisation date in such cases if the bank endorses the shipment certification.
33 (RE-98) / 98-99 - 20-08-1998 DGFT
Clarification on certain issues relating to EPCG, Duty Exemption and DEPB Scheme
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Duty exemption compliance: missing logged DEEC book not automatic default when export evidence proves fulfilment.
Where a Duty Free License holder submits shipping bill and bank realisation certificate demonstrating 100% fulfilment, absence of a logged DEEC book alone should not lead to defaulter status. Supplementary DEPB claims are allowed for exports made anticipating later-notified DEPB rates if filed within the prescribed time, and such DEPBs must carry an endorsement noting the original DEPB, shipping bill, FOB values and balance value. For EPCG export-obligation calculations, the average of the preceding three licensing years is to be taken including the licensing year in which the EPCG application is filed.
32 (RE : 98)/1997-2002 - 20-08-1998 DGFT
Refund of terminal excise duty under Deemed Exports scheme and availibility of deemed exports benefits for supply of goods/services to Civil Construction Projects
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Deemed exports benefits for goods in turn key civil construction projects apply, while construction services remain excluded.
Where a turn key civil construction project contract expressly includes supply of goods within its scope, those goods qualify for deemed exports benefits under the Exim Policy (para 10.2(d)) if otherwise admissible; the services component of civil construction work, even in a turn key project, is not eligible for deemed export benefits.
31 (RE-98)/98-99 - 17-08-1998 DGFT
Matter relating to Export Inspection Agencies
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Export inspection agency recognition: agencies listed for import certificates are not authorised for export inspections; trade must exercise caution.
Agencies listed in the Handbook of Procedures are recognised to issue inspection and certification certificates solely for specified import purposes-including metal scrap, second-hand capital goods and EPCG imports-and are not authorised as export inspection agencies; trade is cautioned to confirm an agency's authorisation before obtaining export certificates.
1794/1998 - 17-08-1998 Income Tax
Scope of Clause (c) of Sub-Section 264of the Income-Tax Act, 1961.
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Jurisdiction of Commissioner revision barred where appeal is pending even if filed by the Department.
The instruction holds that the jurisdiction of the Commissioner in revision is barred where an appeal against the order has been preferred before the Tribunal, whether that appeal is filed by the assessee or by the Department. The Ministry of Law endorsed that an appellate determination merges with the lower order so that revision becomes unavailable; the earlier Board instruction limiting the bar to appeals by assessees is superseded.
1952/1998 - 14-08-1998 Income Tax
Prompt issue of Refund-Instruction regarding.
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Refunds: require prompt payment with interest, written intimation for adjustments, limits on withholding, prioritise senior citizens.
Refund vouchers must be despatched by registered post with acknowledgment within fifteen days of computation/recomputation and must include correct interest. Officers must ensure accuracy of voucher entries and Chief Commissioners must expedite correct payment. Withholding refunds requires a deliberate Commissioner-level decision and written intimation to the assessee; refunds may not be withheld solely to offset future demands and set-off is limited to tax remaining payable. Senior citizen refund claims should be settled on the spot or within three months of filing.

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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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