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Circulars
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036/98 - 20-05-1998 Customs
.Drawback and other benefits on export goods exported as tourist baggage allowed subject to conditions
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Drawback eligibility for goods exported as tourist baggage requires currency declaration, encashment, and a shipping bill.
Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination.
392/25/98 - 19-05-1998 Central Excise
Classification of Micronutrients -Clarification Regarding
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Classification of micronutrients: chemically defined compounds fall outside fertilizer tariff heading; otherwise treat as fertilizers.
Classification of micronutrients depends on chemical character: a separate chemically defined compound is excluded from the "Other Fertilizer" tariff heading and must be classified under chemically defined compound chapters; if not chemically defined, and if it contains primary nutrients such as N, P or K or otherwise fits fertilizer descriptions, it is classifiable as an "Other Fertilizer." Administrative notifications under fertiliser control do not determine tariff classification.
05 (RE- 98 )/98-99 - 19-05-1998 DGFT
Export of Sugar from the free sale quota of the year 1997-98 and 1998-99
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Export quota amendment: description of white sugar export to EEC revised; prior policy conditions continue unchanged.
The policy circular amends the export description by deleting the year qualifier so that the entry reads "10,200 MTs of white sugar for export to EEC." All other conditions of Policy Circular No. 2 (RE-98)/98-99 dated 24.4.98 remain unchanged and continue to apply to customs, licensing authorities and exporters.
035/98 - 19-05-1998 Customs
Circular No. 27/98 Cus dated 21.04.98
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Depreciation norms for computer peripherals now follow computer rates for debonding capital goods from export oriented units.
The circular modifies the earlier instruction by extending the rate of depreciation specified for computers to include computer peripherals for the purpose of debonding capital goods from EOU, EPZ, EHTP and STP units, without otherwise changing existing debonding provisions.
034/98 - 19-05-1998 Customs
Notfn. No. 22/97 Cus NT dated 30.05.97. Circular No. 25/98 Cus dated 24/98.
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Non availment of input credit: self declaration ok for exempt exports; merchant exporters may rely on manufacturer certificate.
Where exported goods are unconditionally exempt from Central Excise duty, a self declaration of non availment of Modvat may be accepted; for merchant exporters of non exempt goods, if the Shipping Bill discloses the supporting manufacturer's name and address and a certificate in favour of that manufacturer states it did not avail Modvat on inputs used, the merchant exporter need not produce a separate certificate of non availment.
CIRCULAR NO. 3/98 - 18-05-1998 Companies Law
Provisions for gratuity liability in the books of account
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Gratuity liability required in company books under accrual accounting consistent with Accounting Standard on retirement benefits.
Provision for Gratuity Liability is mandatory in company books and must be recognised on an accrual basis and maintained under double entry accounting, with measurement and disclosure consistent with the accounting standard on retirement benefits applicable to employer financial statements.
391/24/98 - 15-05-1998 Central Excise
Restrictions on removal of goods on budget day/pre-budget day
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Restrictions on removal of excisable goods: pre-budget and budget-day clearance suspended, obligations and permits required.
A suspension and supervisory regime applies to removals of excisable goods on the pre-Budget day and on Budget Day under rules 173G(2), 223B and 224: Self Removal Procedure is suspended after the prescribed hour; assessees must file advance clearance applications, declare last invoice numbers and closing stock, and obtain acknowledgements. Range offices must designate a proper officer to receive filings, supervise and countersign removals. Targeted stock verifications and penal action for false or missing declarations are mandated. Commissioners may grant limited relaxations for specified operational exceptions subject to reporting and conditions.
04(RE-98)/98-99 - 15-05-1998 DGFT
Provisional Shipment under DEPB pending fixation of DEPB rate
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Provisional DEPB shipment permitted for specified drug formulations pending formal rate notification; textile caps include with or without embroidery.
Provisional DEPB entitlement is permitted for specified bulk drug formulations-injection, intravenous infusion, syrup, oral suspension, tablet and capsule-pending formal notification of DEPB rates, on the basis that rates are expected to be notified shortly. For textile products with a DEPB value cap, the export product definition for entitlement includes items supplied "with or without" embroidery.
033/98 - 13-05-1998 Customs
Circulars No. 10/97 Cus dated 17.04.97, No. 28/97 Cus dated 30.07.97, No. 5/98 Cus dated 23.01.98 and No. 19/98 Cus dated 20.03.98
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DEPB import facility expanded to permit registered scrips to be used at designated ports via TELEgraphic Release process.
Permits DEPB scrips registered at specified sea-ports, airports and ICDs to be used for imports at any of those listed locations via Telegraphic Release Advice, while DEPBs registered at other ports remain limited to their port of registration. The facility applies only to imports and requires the TRA to specify goods description, value, quantity, DEPB serial number, date of issue and entitlement; the receiving Customs House must forward import details to the issuing Customs House for register entry. This circular supersedes earlier circulars on the matter.
13 (RE 98)/1997-2002 - 08-05-1998 DGFT
Gems & Jewellary Scheme - Policy Para 8.5, HB Vol I Para 8.10
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Export obligation regularisation permits one-time release of booked precious metals after penalty payment for delayed exports.
One-time relief permits nominated agencies to consider replenishment claims where exports were completed but not claimed, and to regularise bonafide exporters who completed exports late on payment of a penalty equal to interest at 24% on the duty for the delayed period; thereafter release of Gold/Silver/Platinum may continue subject to normal terms. The measure, exercised under Paragraph 4.11 of the Exim Policy, is conditional and exporters are required to adhere strictly to prescribed time limits.
390/23/98 - 06-05-1998 Central Excise
Revised format for monthly technical report
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Monthly Technical Report compliance: new proforma, signed submission by Commissioner and consolidated ATR reporting ensured.
The revised Monthly Technical Report must be submitted in a new proforma, signed by the concerned Commissioner and received by the 10th of the following month with no column left blank, especially the "Reasons for pendency." Revenue Analysis is delinked from the MTR and will be dealt with by TRU separately. Marks/grades/ranking for Commissioners are discontinued. The format comprises Part-A (pendency position) to be fully completed and Part-B (Action Taken Report) consolidated by the Chief Commissioner and sent directly to the Board by the 10th with a copy to DGI.
389/22/98 - 05-05-1998 Central Excise
DTA sales by 100% EOUs - Eligibility for the benefit of Notification No. 8/97-CE,dated 1.3.97 - Clarification
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Eligibility for excise exemption: only units using wholly indigenous raw materials qualify; imported consumables allowed.
The excise exemption under Notification No. 8/97-CE for DTA sales by 100% EOUs/FTZ units is available only to units manufacturing goods wholly from indigenous raw materials; units using both imported and indigenous raw materials are ineligible. Use of imported consumables does not disqualify a unit provided all other Notification conditions are met.
388/21/98 - 05-05-1998 Central Excise
Central Excise - Re-import of exported goods for repairs, etc. under rule 173MM Assistant Commissioner to grant permission
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Re-import permission under rule 173MM: Assistant Commissioners authorised to grant expedited approvals within prescribed working hours.
Assistant Commissioners are authorised under rule 173MM to grant permission for entry of exported goods re-imported and returned to the factory for repair; Para 14.1(a) of Circular 87/87-CX is amended to substitute 'Assistant Commissioner' for 'Collector (now Commissioner)'. Applications must be processed within 24 working hours and, if in order, permission granted within 48 working hours. Assistant Commissioners are already proper officers for disposal of waste or refuse and for remission of duty subject to conditions prescribed by the Commissioner.
12 /(RE-98)/1997-2002 - 05-05-1998 DGFT
ITC (HS) Classification - Export to USSR - Deferred Payment Contracts
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Special Currency Basket valuation revised for deferred-payment USSR contracts, altering rupee conversion under the applicable protocols.
Reserve Bank of India revised the Indian Rupee value of the Special Currency Basket, effective 6-3-1998, for conversion of payments under deferred payment contracts entered under the Indo USSR deferred payments protocols. The revision applies to contracts concluded under both the 30 April 1981 and 23 December 1985 Protocols and is communicated in Public Notice No.12/(RE-98)/1997-2002 for administrative application.
11 /(Re-1998)/1997-2002 - 05-05-1998 DGFT
Deemed Exports - Supplies to MEPB Projects Covered
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Deemed export benefits extended for pre-aid-withdrawal contracts supplying MPEB projects, subject to certification and licence conditions.
Deemed export benefits are extended to supplies for MPEB Thermal Power Project where Letters of Intent were issued before the aid withdrawal date and tenders were evaluated under aid-mandated procedures; benefits cover supplies during the contracted delivery schedule, including authorised extensions, but completed contracts are ineligible for Special Imprest Licence unless licence applications were made before supply, and project authorities must certify pre-withdrawal contract entry using the Appendix XVIII form.
032/98 - 05-05-1998 Customs
Circular No. 5/97 Cus dated 14.03.97. Notfns. No.28/97 Cus & No. 29/97 Cus, both dated 01.04.97 and No. 110/95 Cus & No.111/95.
Show AI Summary
Monitoring of EPCG export obligations updated to cover multiple duty bands; bonds remain required and show cause procedure standardized.
Amendments to Board Circular No. 5/97 Cus. expand monitoring procedures for the EPCG Scheme to cover 15%, 10% and Zero duty variants, update annexures to prescribe year/block pro rata export achievement schedules and proportionate FOB reporting, and substitute Annexure IV with standardized show cause and final notice formats for recovery of duty foregone. The circular reiterates that bonds/bank guarantees remain required under existing Notifications despite EXIM Policy textual deletions, and directs Customs Houses to issue standing orders and maintain monthly and quarterly supervisory records for enforcement.
031/98 - 05-05-1998 Customs
Notfns. No.8/98 to No. 10/98, all dated 23.04.98.
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EPCG Scheme changes expand capital goods, recognise supplies to energy sectors as deemed exports and adjust export obligations.
Changes to the EPCG Scheme permit import of jigs, fixtures, dies and moulds as capital goods within a capped proportion of licence value; treat supplies to power, oil and gas sectors as deemed exports for EPCG export-obligation fulfilment; reduce eligibility thresholds and set sector-specific export-obligation multipliers and a six-year discharge schedule with phased proportions; provide automatic revalidation of zero-duty EPCG licences with adjusted export obligations based on actual utilisation, while bonds or bank guarantees remain payable only after revised obligations are met.
1948/1998 - 04-05-1998 Income Tax
Processing of applications for notification u/s 10(23C) (iv)/(v) of Income-tax Act, 1961-guide lines regarding.
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Charitable exemption eligibility clarified: applying income wholly and permitted investments can satisfy notification requirements under tax law.
An institution that applies its income wholly and exclusively to its objects or accumulates it for application, and that invests surplus in the modes permitted by law, is eligible for notification under the relevant provision, provided other statutory conditions are met; the requirement to apply a specified percentage of income within the same year is not a prerequisite for notification.
387/20/98 - 01-05-1998 Central Excise
Extension of the facility of the STP/EHTP to facilitate working from outside the park and allowing equipments to be taken out of the bonding areas of the STP/EHTP.
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Permission for removal of export oriented goods must be granted promptly to enable offsite repair and maintenance.
Units in STP/EHTP/FTZs may remove goods and equipment from bonding areas for repair and re processing without payment of duty upon prior permission from the Assistant Commissioner of Central Excise; the Board directs that such permission be granted within 24 hours of receipt, requires Commissioners to monitor delays and harassment, to take action against erring officials, and to report delayed cases for further review.
10 (RE-98)/ 1997-2002 - 01-05-1998 DGFT
HB Vol.1 - DEPB Rate list - Appendix 28A
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DEPB scheme credit rates updated, with annexures and corrigenda setting rates, value caps, and product descriptions for exports.
Notification under the DEPB scheme sets specified percentage credit rates for export product groups in Annexure A and Annexure B, identifies applicable shipment windows, and prescribes value caps where relevant. Corrigenda to prior Public Notices correct shipment-period wording, delete listed entries, amend product descriptions, adjust DEPB percentages, and fix value caps and calculation rules (including composite formulations), thereby integrating Annexure B into Appendix 28A and directing use of corrected schedules for computing DEPB entitlements.

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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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