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Circulars
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017/97 - 04-06-1997 Customs
Duty Drawback - Certificate of Non - availment of Modvat Credit
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Non availment of Modvat certificates: guidelines limit drawback entitlement and treat open market purchases as Modvat availed for merchant exporters.
The circular directs that Assistant Commissioners of Customs may require manufacturers to produce a Central Excise certificate confirming non availment of Modvat on inputs for exported goods; exports under rebate or bond follow existing General Note 11 provisions. For merchant exporters, a supporting manufacturer's Central Excise Superintendent certificate suffices; open market purchases are treated as Modvat availed limiting drawback to Customs allocation. Where goods are unconditionally excise exempt and manufacturers unregistered, drawback may be allowed without a non availment certificate, subject to the Assistant Commissioner's satisfaction.
016/97 - 04-06-1997 Customs
Charitable goods duty free import - Certificate about the organisation and distribution - District Magistrates / AC Excise Expowered
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Charitable goods duty exemption: District Magistrates and equivalent authorised to certify organisations and distributions.
The Central Board specifies District Magistrates/Dy. Commissioners/District Collectors where the importer's registered office is located as the authorised persons to certify that an importing organisation is a bona fide charitable distributor; distribution certificates issued by those officers or by an Assistant Commissioner of Central Excise are acceptable evidence for the duty exemption conditions.
015/97 - 03-06-1997 Customs
DEPB Scheme - Present Market Value (PMV) of Export Goods - Parameters for Verfication by Customs
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Present Market Value verification requires customs to check PMV and FOB declarations to limit DEPB credit entitlement.
Exporters under the DEPB scheme must declare the Present Market Value (PMV) in the Shipping Bill, inclusive of excise, sales tax and other local taxes and above the FOB/AR-4 price. Customs shall verify description, quantity, FOB value and the declared PMV against AR-4, excise or dealer invoices, known market prices or enquiries. If PMV or FOB appears prima facie excessive, the examining officer may refer the matter with samples to the Assistant Commissioner (Export), who may order market enquiries to determine PMV so that credit entitlement does not exceed fifty percent of actual PMV; provisional clearance and one month enquiry timelines apply.
014/97 - 03-06-1997 Customs
Import of Goods for Re-export after processing, repairing etc.- Period of re-export to be reckoned from date of clearance
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Re-export time limit: six-month period measured from actual customs clearance, not bill of entry filing.
The six-month period for re-imported Indian goods to qualify for customs duty exemption for repairs, reconditioning, reprocessing, remaking or similar processes is to be calculated from the date of actual clearance of the goods and not from the date of filing the Bill of Entry, to avoid defeating the purpose of the beneficial notification when identity-establishment is delayed.
316/32/97-CX. - 02-06-1997 Central Excise
Disputes between CBEC & PSUs - Clearance by the Committee Implementation of Decisions- Reg.
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Enforcement after committee refusal: dues from PSUs must be recovered immediately upon denial of litigation clearance.
Where the Committee of Disputes refuses permission to a PSU to pursue litigation, enforcement of dues must begin immediately upon communication of that refusal; Commissioners must review past cases, recover pending dues, and submit timely action taken and compliance reports in the prescribed proforma.
013/97 - 30-05-1997 Customs
New Duty Drawback Rates - Instructions
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All Industry Rates of Drawback harmonisation aligns drawback classifications with tariff headings, requiring monitoring and reporting.
Notification implements revised All Industry Rates of Drawback effective 1 June 1997, harmonising the Drawback Table with the Customs Tariff Act, 1975 by aligning export entries to Chapter Headings and adding corresponding Headings/Sub headings in Column No. 2; General Note No. 10 has been restructured for correlation. Commissioners must monitor payments, report excessive variations or classification errors to the directorate, ensure staff familiarisation, submit lists of export products exempt from Central Excise, and notify implementation difficulties with the revised Drawback Rules, 1995.
05/97-98 - 29-05-1997 DGFT
Customs Notifications relating to EPCG and Duty Exemption scheme
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EPCG and duty exemption compliance: licensing authorities must apply specified Customs Notifications and modify DEEC entries accordingly.
Licensing authorities must apply the specified Customs Notifications when issuing licences and during redemption or discharge of export obligations, including modification of DEEC entries as required for licences issued under Paragraphs 7.4 and 7.3/7.5 of the EXIM Policy 1997-2002; the Notifications cover EPCG variants, advance licences with AU conditions, jobbing, Duty Entitlement Pass Book, and special imprest licence and set the customs conditions for licence issuance and obligation discharge.
12/1997-2002 - 28-05-1997 DGFT
ITC (HS) - Export of Non Basmati rice
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Export of non-basmati rice now conditional on registration of contracts with APEDA under Exim Policy amendment.
Amendment to ITC(HS) Schedule 2 Appendix 1 inserts an entry permitting export of non-basmati rice subject to registration of export contracts with the Agricultural and Processed Food Export Development Authority (APEDA) under Paragraph 4.11 of the Export & Import Policy, 1997-2002.
11 /97-02 - 28-05-1997 DGFT
Export and Import Policy April, 1997 -March, 2002 -Policy relating to import of Wheat by Roller Flour Mills
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Import permission for roller flour mills conditioned on APEDA registration and actual user compliance, domestic sale only.
Roller Flour Mills are permitted to import wheat solely to meet their own milling requirements, with resultant flour restricted to domestic sale. Import contracts must be registered with APEDA for monitoring, and all imports under the Public Notice are subject to an Actual User condition and completion within the stipulated time limit.
04/(RE-97) - 28-05-1997 DGFT
Condonation of delay in filing the application for Special Import Licence -Regarding
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Condonation of delay in Special Import Licence applications permitted with late penalty reducing entitlement; applications within limited grace period considered.
Applications for Special Import Licence filed after the prescribed last date but within a limited six month grace period may be considered as a procedural concession; such applications accepted under this concession are to be processed subject to a mandatory late cut on entitlement fixed at twenty five percent, establishing both the temporal eligibility for condonation and the penalty mechanism.
315/31/97-CX - 23-05-1997 Central Excise
Board's Circular No. 237/71/96-CX dated 12.8.96 classification of Ready Mix Concrete - regarding
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Ready mix concrete classification clarified: it remains excisable and site-manufactured exemption for concrete mix does not apply.
Ready Mix Concrete is an excisable good classified under the Central Excise Tariff entry for Ready Mix Concrete; the exemption for concrete mix manufactured at the site for use at that site does not apply to Ready Mix Concrete, and Ready Mix Concrete and Concrete Mix are to be treated as separate and distinguishable commodities.
10 (PN)/1997-2002 - 21-05-1997 DGFT
HB Vol.1- DEPB Rate list - Appendix 28A
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DEPB credit cap: benefits limited to half of Present Market Value for high rate items; application timing rules apply.
The Director General of Foreign Trade notifies DEPB credit rates for numerous export products as part of Appendix 28A. Where a product's DEPB rate is 15% or more, the credit per export is capped at 50% of the Present Market Value and exporters must declare this limit on the shipping bill. Export in anticipation of a notified rate is permitted for products covered by Standard Input Output Norms, with DEPB issuance allowed if application is made within 90 days of export or 60 days from rate notification, whichever is later, at exporter's risk.
09/1997-2002 - 20-05-1997 DGFT
Bones & bone products export permitted
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Export permission for bones and related products allowed subject to third party certification of the production process.
Export permission is granted for bones and bone products (excluding bone meal), horn and horn products (excluding horn meal), and hooves and hoof products (excluding hoof meal) when exported to the European Union, by insertion of a new entry as S.No. 35 in Schedule 2 Appendix 1 of the ITC (HS) Classifications. Exports are allowed subject to production of a certificate from the export promotion council confirming the production process followed and establishment of production in respect of the exported items.
012/97 - 12-05-1997 Customs
Adhoc Exemption order under Sec. 25(2) Customs Act- Benefit available retrospectively
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Ad-hoc exemption under Section 25(2) can operate retrospectively, enabling duty refunds when conditions are satisfied.
Ad-hoc exemption orders under Section 25(2) of the Customs Act may be granted even after goods have been imported or after duty has been paid; where duty has been paid the duty must be refunded. Commissioners are directed to ensure that benefits of such ad-hoc exemption orders are not denied merely because the order was issued subsequent to arrival, filing of bill of entry, or clearance of goods.
011/97 - 08-05-1997 Customs
Request to specify Missionaries of charity as one of the institutions for the issue of distribution of certificates
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Customs exemption certificate: Missionaries of Charity authorised to issue distribution certificates for duty free charitable imports under notification conditions.
The Central Board of Excise and Customs has specified Missionaries of Charity, 54 A Lower Circular Road, Calcutta, as an institution authorised to issue the distribution certificate required by the condition for customs duty exemption on certain charitable imports; Missionaries of Charity must nominate persons who will issue such certificates and inform the relevant Customs House(s).
314/20/97-CX. - 06-05-1997 Central Excise
100% EOUs - Scope of the term 'manufacture' in notification No. 1/95-CE - Reg.
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Scope of manufacture clarified: galvanising of black MS pipes qualifies for exemption under notification No.1/95-CE for 100% EOUs.
For export clearances under bond the Explanation to rule 13 expands manufacture to include blending, alteration or other operations on goods, so processes such as galvanising of black MS pipes amount to manufacture in the export-rule sense and the exemption under notification No. 1/95-CE applies to 100% EOUs even where the activity may not be 'manufacture' under section 2(f) of the Central Excise Act.
313/29/97-CX - 06-05-1997 Central Excise
Filing of Civil Appeals Against CEGAT orders involving rate of duty and valuation-Review/Scrutiny in CBEC- Instructions reg.
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Civil appeal against CEGAT orders: jurisdictional Commissioner must propose appeals; Board discontinues suo moto scrutiny.
Civil appeals against CEGAT orders on rate of duty and valuation are to be initiated primarily by the jurisdictional Commissioner, who must review every CEGAT order and, if an appeal is warranted, submit a detailed proposal to the Board within ten days with the certified CEGAT order, Commissioner's order, SCNs, Board instructions, relied decisions and other relevant documents. The Board will no longer suo moto scrutinise all such orders and will act only on formal proposals; the Centralized Review must forward Paper Books and advise Commissioners where orders are unacceptable, and Chief Commissioners must conduct sample audits and report quarterly.
08(RE-97)/97-02 - 06-05-1997 DGFT
Cinematograph films and video film import - List of film Journals Notified
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Notified film journals - updated roster governs eligibility for importing cinematograph films and video rights under trade policy.
Notification substitutes the list of notified film journals governing eligibility for import of cinematograph films and video rights under the Export and Import Policy, replacing an earlier Annexure with a specified roster of journals (with languages and places of publication) and including a specific import condition for one listed title limiting access to films meeting a quality threshold.
312/28/97-CX - 22-04-1997 Central Excise
Avoiding indiscriminate issue of show cause notices / less charge demands for over six months even when there is no misdeclaration or fraud etc.
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Extended limitation for show cause notices must be invoked only where positive misdeclaration or fraud is established.
Extended limitation provisions for show cause notices or lesser-charge demands must not be invoked without a positive misdeclaration or fraud; mere non-declaration is insufficient. If a long-established departmental practice is to be changed, do not normally issue notices beyond the regular limitation period, consider initiating the statutory notification procedure, and refrain from enforcing recoveries while notification requests are under Board or Government consideration.
07/(RE-97)/1997-2002 - 22-04-1997 DGFT
Diamond bulk licences-HDCL/MMTC can import upto 1.5 times of rough diamonds imported in preceding year
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Bulk licence entitlement expanded for diamond importers, allowing increased import value linked to prior year rough diamond imports.
Under the added provision to Paragraph 8.22 of the Handbook of Procedures, the value of a bulk licence for authorised diamond bulk importers shall be fixed at one and a half times the total value of rough diamonds imported by them under bulk licences in the preceding licensing year, linking current bulk licence entitlement to prior year imports.

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GST - States

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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