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Circulars
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30(RE-98)/98-99 - 13-08-1998 DGFT
Private Bonded Warehouse for imports and Policy Circular No. 7(RE-98)-99 dated 25.5.1998
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Private bonded warehouse: licensing authorities must not endorse licences to take supplies from them under existing policy.
Licensing authorities are ordered not to endorse licences to take supplies from Private Bonded Warehouses, as such endorsements are not required under paragraph (vii) of the referenced policy circular; additionally, the circular corrects a cross-reference by replacing the earlier chapter citation with Chapter IX.
060/98 - 13-08-1998 Customs
8th EPZ at Kandivli, Moumbai
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Export Processing Zone designation: Kayfoam EPZ added as an eighth multi-product zone under existing EPZ notifications.
Notification amends prior EPZ notifications to designate Kayfoam Export Processing Zone, Kandivli, as the eighth EPZ and to include it within the existing EPZ regulatory framework; the zone is approved as a multi-product EPZ and authorities are directed to publicise its creation by issuing a Public Notice.
059/98 - 12-08-1998 Customs
EOUs/ EPZ/ EHTP Units - Moulds, jigs, tools, patternstion of credits
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Sub-contracting permissions for EOU units allow removal of moulds and tools for job work, subject to return and customs norms.
Permission for 100% EOU/EPZ/EHTP units to remove moulds, jigs, tools and related items to subcontractor premises for job work is granted provided those items are returned to the unit on completion within a stipulated period. Notifications have been amended to reflect this. Subcontracting is also permitted where raw materials lose identity or substantial manufacture does not occur in the parent unit, subject to input/output norms set by the Assistant Commissioner of Customs; subcontracting limited to predominantly indigenous raw material use was not allowed to avoid conversion to trading activity.
058/98 - 11-08-1998 Customs
Passbook Scheme- clarification on granting and utilisation of credits
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Passbook scheme credit validity: credits expire after one year or by scheme end; authorities must finalise claims.
Credits under the Pass Book Scheme are valid for one year from the date of grant or until 31 March 1999, whichever is earlier. Designated Authorities and Commissioners of Customs are directed to finalise claims and grant admissible credits without delay and to report pending Pass Books where credits remain unallowed, in accordance with the DGFT policy circular.
29 (RE-98)1997-2002 - 10-08-1998 DGFT
HB Vol.1 Amended
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Duty free licences may be issued on adhoc input-output norms, and DEPB post-export allowances and certification rules clarified.
Certification agencies are added to Appendices 32-A and 32-B, including recognition of Export Inspection Agencies/Councils for HACCP. Licensing authorities may issue duty free licences on adhoc input-output norms recommended by RALC/ZALC until SALC standardises norms, subject to repeat licence value limits. Paragraphs expand DEPB coverage to all notified airports, seaports and ICDs in a district; allow post-export DEPB for shipments prior to pre-export DEPB issuance and for exports from ports other than the port of registration; add the term Advance licence; and allocate Export House and TH/STH/SSTH certificate applications to specified offices.
28 /(RE-98)/1997-2002 - 10-08-1998 DGFT
HB Vol.1 - Inspection and Certification Agency - Appendix 32
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Inspection agency listing removed from Appendix-32A by amendment, affecting certification eligibility under Export Import Policy handbook in public interest.
The Director General of Foreign Trade amends the Handbook of Procedures under Export and Import Policy authority to delete the entry at serial number 17 in Appendix-32A, thereby removing SGS India Limited from the official list of inspection and certification agencies as published in the Handbook, Vol. I.
769/1998 - 06-08-1998 Income Tax
Procedure for refund of tax deducted at source under section 195
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Tax deducted at source under section 195: refund can be adjusted against liabilities and returned to the deductor.
Refunds for excess or erroneous tax deducted under section 195 may be made to the person who deducted the tax, with prior approval of the Chief Commissioner, independent of statutory refund provisions. Excess is the difference between tax deducted and tax deductible; it must be adjusted against existing liabilities under the Direct Tax Acts and any remaining balance refunded. Branches are treated as separate units for adjustment and refund. The Income-tax Officer shall prepare refund vouchers, send them with the appropriate challan, and record the adjustment/refund in the quarterly TDS/annual return under the officer's signature.
413/46/98 - 06-08-1998 Central Excise
Instructions regarding filing of appeal before CEGAT . Commissioners must ensure that authorisation is correct and proper
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Proper authorisation for appeals: Commissioners must form and record opinion before issuing authorisation to avoid dismissal.
Appeals to CEGAT require a proper authorisation from the concerned Commissioner as a prerequisite; Commissioners must personally examine and ensure authorisation letters are correct and that an opinion has been formed and recorded that the order is not proper or legal before issuing authorisation, failing which appeals risk dismissal on technical grounds and revenue interests may be jeopardised.
29(RE-98)/97-02 - 06-08-1998 DGFT
Issue of guidelines to RLAs regarding issue of import licences approved by the Special Licensing Committee at Headquarters
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Decentralised import licence issuance: RLAs must issue SLC approved licences promptly subject to SIL surrender and actual user conditions.
Licences approved by the Special Licensing Committee will be communicated to port RLAs for issuance: original applications are filed at port offices, SLC minutes sent to ports within 72 hours, and RLAs shall issue licences promptly (generally within three working days) subject to surrender, cancellation or debit of existing SILs except where SIL is waived; all licences/CCPs must carry value and quantity restrictions, the Actual User condition and other SLC stipulated conditions on the licence body.
27(RE-98)/1997-2002 - 06-08-1998 DGFT
Export to Deferred Payment Contracts - ITC (HS) Classification
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Special Currency Basket valuation revised, altering rupee conversion for deferred payment contracts under Indo USSR protocols.
The Reserve Bank of India revised the rupee value of the Special Currency Basket for calculating payments under deferred payment contracts entered under the Indo USSR deferred payments protocols of 1981 and 1985; the revised valuation is effective as indicated in the notice and applies to all deferred payment contracts concluded under both protocols for deliveries of machinery and equipment from the erstwhile USSR.
412/45/98 - 05-08-1998 Central Excise
Request for allowing modvat on the basis of the original copy of the invoice in case where the duplicate copy of the invoice is lost in transit should be disposed of within one month
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MODVAT credit on original invoice allowed where duplicate lost; requests must be disposed within one month.
Requests to claim MODVAT credit on the basis of the original invoice where the duplicate copy has been lost in transit are allowable if the Assistant Commissioner of Central Excise is satisfied the duplicate was lost; such requests must be disposed of within one month of submission.
26 /(RE-98)/1997-2002 - 05-08-1998 DGFT
ITC (HS) Classification - Export of Exotic Birds - Restricted list of Export
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Export licence requirement for exotic bird exports: captive-bred certification and compliance with licensing conditions ensure controlled export.
Exports of specified exotic bird species are permitted only under an Export Licence issued by the Director General of Foreign Trade, with applications filed on the Handbook of Procedure form and accompanied by an export order or irrevocable letter of credit, RCMC, I.E.Code Number and a Chief Wildlife Warden certificate certifying the birds as captive bred; licences may be subject to conditions including quantitative ceilings, pre shipment inspection and CITES certificates and will be issued only on production of the original Warden certificate for endorsement.
1951/1998 - 05-08-1998 Income Tax
Selection and disposal of scrutiny assessments during the financial year 1998-99 regarding.
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Selection for scrutiny restored only with written Chief Commissioner approval for Central Circle pending cases.
The Board directed that cases pending in Central Circles be excluded from existing selection parameters and be scrutinised during the year regardless of earlier limitations, and added that selection for scrutiny of those types of cases may be restored only with the express and written approval of the Chief Commissioner.
057/98 - 04-08-1998 Customs
Export Cargo movement by containers/ trucks from hinterland to Seaport / Air Cargo complexes - Procedure Prescribed
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Export cargo movement by sealed trucks enables transfer from hinterland to gateway airports with custodian accountability and seal verification.
Goods may be stuffed and sealed under Customs/Central Excise supervision at factories or ICDs/CFSs, with tamper proof seals and documentary endorsements on Shipping Bills and AR4 controlling transit. Custodians or factory owners are accountable for shortages and may execute continuity and transport bonds; assessment, examination and retention of original/duplicate Shipping Bills and GR forms occur at ICD/CFS, transference copies accompany sealed trucks/containers to gateways, where Customs verify seals and endorse shipment without repeat assessment if seals are intact.
056/98 - 03-08-1998 Customs
Manufacturer- importers of electronic goods with investment of Rs 3 crores covered by Fast Track Clearance Scheme for imports
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Fast Track Clearance eligibility expanded: manufacturer-importers of electronic goods with required investment now admitted to streamlined import procedure.
The Central Board of Excise & Customs amended clause A(vii) of the earlier circular to provide that a manufacturer importer of electronic goods with an investment of Rs. 3 crores and above is eligible to use the Fast Track Clearance procedure, enabling such manufacturer importers to avail themselves of the captioned fast track import clearance process under the existing circular framework.
055/98 - 03-08-1998 Customs
Exhibits import eased - BG only for 100% of value and re-export bond- Facility not available for individual display
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Duty-free clearance conditions: re-export bond required and a bank guarantee to secure the duty obligation on display imports.
Duty-free clearance for goods imported for approved fairs and exhibitions is allowed under Notification 3/89-Cus. only upon furnishing a re-export bond for 150% of the value of the goods, backed by a Bank Guarantee for 100% of the duty amount, and applies solely to events certified by the Ministry of Commerce or authorised ITPO officers. Imports intended for private sales promotion are not covered and must pay full customs duty, with drawback available under section 74 on re-export.
25 (RE - 98)/97-02 - 01-08-1998 DGFT
Import from SAARC countries
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Preferential import liberalisation from SAARC: broad list of goods freely importable subject to origin and new/prime condition.
Notification under the Foreign Trade (Development and Regulation) Act, 1992 declares an extensive list of EXIM/ITC(HS) classified goods freely importable from SAARC countries from 1.8.1998, conditional on items being in new/prime condition and of origin in the stated SAARC country in accordance with the Customs Tariff (Determination of Origin under the SAARC Preferential Trading Arrangement) Rules, 1995, as amended.
411/44/98 - 31-07-1998 Central Excise
Charging of excise duty with reference to maximum Retail Price -regarding
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MRP-based excise treatment: only statutorily required MRP triggers duty under Section 4A; voluntary MRP excluded.
Section 4A's MRP-based excise charging applies only where MRP is statutorily required under the Standards Weights and Measures Act or other law; voluntary affixing of MRP does not invoke Section 4A and such packings must be assessed under the general valuation provision of Section 4. Commissioners may require manufacturers to declare details of non-statutory MRP packings, and Assistant Commissioners should verify applicable exemptions under the Standards Weights and Measures Act.
054/98 - 31-07-1998 Customs
EOUs-Software sale through data communication link on certification of valuation
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DTA sale of software via data links permitted, subject to valuation certification by the Director of STP.
EOUs operating under the standalone EOU scheme are permitted to sell software to the domestic tariff area through data communication or telecommunication links, on the condition that the valuation of such sales is certified by the Director of the Software Technology Park (STP). This follows an amendment allowing DTA sale of software by electronic transmission where earlier provisions had limited sales to physical media.
053/98 - 29-07-1998 Customs
Goods detained at International Airports - Procedure for disposal modified
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Disposal of detained passenger baggage: sale proceeds used to recover customs dues, balance refunded to passenger or authorised representative.
Goods detained at international airports may be sold after the detention period if unclaimed; sale proceeds must first satisfy customs duty and related charges, and the balance remitted to the passenger or, for non-residents, to an authorised representative. Detention Receipts must record the passenger's full Indian address or the authorised representative's details to facilitate refund of the net proceeds.

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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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