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Circulars
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54/2015 - 20-07-2015 Customs
In continuation to the Public Notice No.54/2009 dated 21.08.2009, all the Container Freight Stations (CFSs), Transport operators are hereby informed that Container Scanning Division, JNCH, Nhava Sheva, has now been constituted to decide extent of damages caused to the 9 MeV Fix Scanner and GaRDS Mobile Container Scanning System, (MGCSS) installed at CWC Distripark and JNPT for the reasons mentioned in Public Notice No.54/2009.
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Cost recovery for damaged container scanners: operators and CFSs liable for repairs and negligence may be penalised.
A committee of the Container Scanning Division will assess damage to the 9 MeV fixed scanner and GaRDS mobile system and estimate repair charges. The cost of repairs will be recovered directly from the responsible transport operators and CFSs. Negligence by CFSs or transport operators will be treated as obstruction of a customs officer and addressed under the Customs Act, the Indian Penal Code and other applicable laws.
03/2015 - 20-07-2015 Central Excise
Amendment in Notification No. 30/2004-Central Excise dated 9th July, 2004 vide Notification No. 34/2015-Central Excise dated 17th July, 2015
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Input duty payment requirement: manufacturers must ensure duty-paid inputs, no credit taken, and comply with registration plus stock-declaration obligations.
Eligibility for the notification is limited to excisable goods manufactured from inputs on which appropriate excise duty or additional customs duty has been paid and for which the manufacturer has not taken CENVAT credit; the prohibition on credit applies to the manufacturer (not the buyer) under the CENVAT Credit Rules. Affected manufacturers must register under Rule 9 of the Central Excise Rules 2002 and submit duplicate, separate declarations of input and finished goods stock to the jurisdictional range office by the specified compliance deadline.
05/2015 - 19-07-2015 Customs
Streamlining the procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007-Reg.
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Refund procedure for Special Additional Duty streamlined; auditor-certified challan copies accepted, Annexure E certificate introduced.
Accepts copies of ST/VAT challans accompanied by a consolidated statutory auditor/Chartered Accountant certificate in the prescribed proforma, eliminating the need for each challan copy to be separately certified. Originals may be called for in doubtful cases. Merges multiple auditor certificates into a single mandatory format, Annexure E, which verifies VAT/ST payment, correlates payments with sales invoices, addresses unjust enrichment, and covers sales via consignment agents; modifications apply to pending claims and Annexure E is mandatory from 1 August 2015.
No. 10(40) /2013-LR - 17-07-2015 Indian Laws
Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009 – clarifications on Run Flat Tyres
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Run Flat tyre exclusion: Run Flat/RF marked tyres are excluded from the Quality Control Order's coverage.
Modification to clause (iii) of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009 revises the wording to "Run Flat/RF and or carrying the Symbol," replacing the prior text referring to tyres "marked RF or similar marking and carrying the Symbol." The Office Memorandum clarifies that tyres described as "Run Flat/RF and or carrying the Symbol" are not covered by the Quality Control Order, 2009.
LETTER F.NO.310/03/2015-OT - 17-07-2015 Income Tax
Region wise target for 'New Taxpayers' for Financial Year 2015-16
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New taxpayer targets prompt region-specific identification and enforcement measures to enroll taxpayers and address compliance gaps.
Regionally apportioned targets for enrolment of new taxpayers are set, requiring region-specific identification strategies, engagement with professional bodies, coordination with collection/intelligence units, completion of tiered verification of NMS defaulters within prescribed timeframes, PCCsIT decision and dissemination on Non PAN data for PAN population by jurisdictional officers or special units, and follow-up action against TDS defaulters to secure TDS statements and identify non- or short-deduction transactions.
09/2015 - 17-07-2015 Customs
Introduction of Electronic Messaging System for issuance of Delivery Order (Online DO) at Air Cargo Complex, Mumbai reg:-
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Electronic delivery orders required: paper D.O. largely replaced by online transmission to custodians, with limited exceptions.
An Electronic Messaging System will replace routine physical delivery orders at the Air Cargo Complex, Mumbai: all airlines and consol agents must electronically transmit Delivery Order messages to custodians' portals for all airwaybills, while custodial verification, Customs out-of-charge and gate pass issuance procedures remain unchanged. Manual paper D.O.s are permitted only for specified categories (unaccompanied baggage, direct delivery, one-time/individual importers) or temporarily where electronic transfer fails; designated contacts are provided for implementation difficulties.
LETTER F.NO.DGIT(S)/DIT(S)-I/AIS MISC./0010/2015 - 16-07-2015 Income Tax
Migration of PAN lying in old/orphan/defunct Jurisdiction
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PAN Migration requirement: transfer PANs from old or defunct jurisdictions to nodal and correct assessing jurisdictions to ensure timely processing.
Movement of PANs recorded under obsolete, orphaned or defunct jurisdictions must be effected to their correct present assessing officers using the Nodal framework under CIT(CO); CsITs are to expedite transfer into Nodal custody and RCCs must reassign PANs to correct current jurisdictions, while PANs in administrative placeholders like TDS AO or CIB AO should be moved out; a detailed PAN wise dataset is available on ITAXNET to support reconciliation and transfers.
LETTER F.NO.A-23012/04/2012-AD.VI - 16-07-2015 Income Tax
Revised Inter-se Seniority List of ITOs to be prepared giving effect to the judgment dated 27-11-2012
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Inter-se seniority revision: revise ITO seniority lists giving effect to judgment; promotions stayed pending revised lists.
Administrative direction to expedite Revised Inter-se Seniority Lists of ITOs to give effect to the referenced judgment, noting implementation in certain charges and representations for seniority revision; an ongoing OA produced an interim order restraining further promotions based on the existing Final All India Inter-se Seniority List until revised lists are prepared.
CIR/MRD/DP/15/2015 - 16-07-2015 SEBI
Policy for annulment of trades undertaken on stock exchanges
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Trade annulment policy: exchanges may annul or reset trades for material mistakes, with time-bound procedures and review.
Policy sets a uniform mechanism for trade annulment or price reset for trades arising from material mistakes or erroneous orders: exchanges may act suo motu or on broker request, require timely electronic submissions, deter frivolous requests, notify brokers, and decide expeditiously while considering market-wide effects. Decisions must be reasoned, published, and reviewable before payout via an independent oversight committee; exchanges must implement bylaws, with application fees credited to the Investor Protection Fund and penalties for erroneous orders.
06 - 16-07-2015 FEMA
Foreign Investment in India by Foreign Portfolio Investors
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FPI maturity rule: SRs by ARCs exempt from residual maturity restriction, subject to overall corporate debt limits.
The minimum residual maturity restriction for FPI investment in corporate bonds does not apply to security receipts issued by Asset Reconstruction Companies; such investments must, however, remain within the overall corporate debt limit. All other conditions for FPI debt-market investment remain unchanged, the clarification is effective immediately, and further operational guidelines may be issued by the securities regulator.
05 - 16-07-2015 FEMA
Export factoring on non-recourse basis
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Export factoring on non-recourse basis permitted for banks, subject to due diligence, invoice notation and reporting.
Authorised Dealer Category I banks may provide export factoring on a non recourse basis subject to conditions: ensure genuine invoices and no over financing by determining working capital against factored invoice values; remit net realisations to financing banks if not financing; complete KYC and due diligence; arrange for Import Factor credit evaluation and collection or obtain correspondent bank credit evaluation in single factor cases; annotate invoices directing payment to the Import Factor; close factored export bills and report them in EDPMS.
04 - 16-07-2015 FEMA
Issue of shares under Employees Stock Options Scheme and/or sweat equity shares to persons resident outside India
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Issue of employee stock options to non-residents allowed with sectoral cap compliance and required approvals and reporting.
Indian companies may issue employees' stock options and/or sweat equity shares to non-resident employees or directors, including those of a holding company, joint venture or wholly owned overseas subsidiaries, provided schemes comply with securities or company rules, issuances observe applicable sectoral caps, FIPB approval is obtained where the company is under the approval route or recipients are citizens of Bangladesh or Pakistan, and the issuing company files Form ESOP with the Reserve Bank within thirty days while furnishing prescribed certificates and valuation evidence.
F. No. 01/94/180/80/AM14/PC4/294 - 15-07-2015 SEZ
Request for closure of Advance Authorisation licenses issued as per para 4.16 (a) of FTP, pending for want of payment to be received from Foreign Currency Account
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Foreign Currency Account payment requirement: SEZ units must pay DTA suppliers from FCA to enable Advance Authorisation closure.
Payments for supplies received by SEZ units towards fulfilment of export obligation against Advance Authorisations must be made from the SEZ unit's Foreign Currency Account; Development Commissioners are to instruct SEZ units accordingly so authorisation holders can obtain closure, and non compliance may attract regulatory action under the foreign trade law.
28/2015-2020 - 15-07-2015 DGFT
Merchandise Exports from India Scheme (MEIS)—Amendments in Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B – Corrigendum to Public Notice No.27 dated July 14, 2015
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MEIS reward rate amendments revise HS-code specific export incentives, restricting eligibility for Japan, Bangladesh and Sri Lanka.
Amendments to MEIS Table 2 (Appendix 3B) revise reward rates for 118 ITC (HS) codes, replacing existing rates with new rates effective from the corrigendum's operative date. Specific tariff lines are annotated: codes marked with an asterisk are eligible for the revised reward only for exports to Japan; codes marked with a hash are eligible for the revised reward only for exports to Bangladesh and Sri Lanka. The corrigendum corrects and partially modifies the prior public notice thereby updating the operative MEIS schedule.
F.NO.871/4/2012-CX.1 - 14-07-2015 Central Excise
Classification of 'anode slime' and its unconditional exemption under serial no. 195 of Notification No. 12/2012-CE dated17.03.2012.
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Exemption scope for anode slime clarified: not covered by exemption for waste and scrap of precious metals.
The Board concluded that anode slime, a by product of electrolytic copper refining, is not exempt under serial no. 195 of the exemption notification because it does not constitute "waste and scrap of precious metals"-it contains only traces of precious metals-and it does not arise in the course of manufacture of goods of the tariff chapter dealing with precious metals. The Board noted divergent field decisions and pending adjudications, observed that the matter involves mixed questions of law and fact for adjudication, and indicated that statutory appellate remedies remain available.
27/2015-2020 - 14-07-2015 DGFT
Merchandise Exports from India Scheme (MEIS)—Additions/amendments in Table 1 (containing list of country groups) and Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B
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MEIS reward rate revisions: country group reclassification, schedule deletions/additions, and handicraft eligibility certification required.
Amendments to the Merchandise Exports from India Scheme (MEIS) revise Appendix 3B by reclassifying specified countries between country groups, deleting listed ITC (HS) lines, amending reward rates for numerous HS codes (including differential rates for handicraft versus non handicraft items), and adding HS lines whose benefits are admissible only for certified handicraft products; certain codes are marked to restrict rewards to exports to Japan or to Japan, Bangladesh and Sri Lanka. Changes are made under paragraph 2.04 of the Foreign Trade Policy 2015-2020 and are effective immediately.
12/2015 - 14-07-2015 Customs
Notice for exporters to submit the SDF form along with Shipping bills for export of gods.
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Foreign exchange declaration in Shipping Bill replaces separate SDF for EDI exports, requiring mandatory undertaking on remittance.
Exporters must replace the standalone SDF form with an embedded foreign exchange remittance declaration in the Shipping Bill, reflecting the RBI dispensation for EDI-processed exports and making the undertaking on realization and repatriation of foreign exchange a mandatory part of customs export filing.
Trade Notice - 03 / Miscellaneous / 2015 (Service Tax) - 13-07-2015 Service Tax
Clarification on rate of service tax on restaurant service
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Service tax on restaurant services increased; effective tax on abated value rises while abatement for food supply remains unchanged.
The service tax rate for restaurant services was increased effective 1 June 2015; valuation of services for establishments having air conditioning or central air heating is governed by Rule 2C, which prescribes the service portion as a fixed proportion of the total amount charged, and the increased tax rate applies to the abated value. The abatement itself was not changed and exemption continues for establishments without air conditioning or central air heating at any time during the year.
CIR/MRD/DP/14/2015 - 13-07-2015 SEBI
Review of minimum contract size in equity derivatives segment
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Minimum contract size in equity derivatives revised with new lot size rules and semiannual reviews requiring advance market notice.
The circular raises the minimum contract size in the equity derivatives segment and prescribes a revised lot size framework: set lot sizes so contract value on review day falls within a specified band; stock derivatives to use specified multiples with minimum lot constraints and alternative smaller multiples where the minimum exceeds the band; index derivatives to use specified multiples with a minimum. Exchanges must harmonise lot sizes, review semiannually using one month average prices, give two weeks' notice for changes, apply higher revised sizes only to new contracts, and follow existing rules for corporate action adjustments.
11/General/2015 - 13-07-2015 Customs
Notice for all concerned regarding an empanelment o Charted Engineers for valuation of of second hand/old and used imported/exported goods/ machinery
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Empanelment of Chartered Engineers for valuation: applications require certification, institute referral and periodic performance appraisal.
Proposal for empanelment of Chartered Engineers for valuation of second hand and used imported/exported machinery, requiring submission of a proforma with qualifications, experience, institutional registrations, PAN and service tax details, and self attested certificates to the Commissioner of Customs (General). Applications will be scrutinised and referred to the Institute of Engineers for eligibility; recommended applicants will be empanelled, published in a public notice for trade use, and required to submit half yearly self appraisal reports for continued inclusion.

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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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