Agri-Infrastructure Incentive Scrip: defective applications must be rectified by the specified deadline or face summary rejection.
Submission and rectification requirements for Agri-Infrastructure Incentive Scrip applications filed for the half year October 2013-March 2014: applicants with notified deficiencies must cure them within the prescribed timeframe or their applications will be summarily rejected and no further correspondence will be entertained.

Compounded Levy Scheme: packing machine maximum speed now determines deemed production and duty per machine.
Amendments make maximum packing speed an additional factor under the Compounded Levy Scheme, so deemed production and duty per packing machine are notified with reference to the speed range in which a machine's maximum packing speed falls; manufacturers must declare maximum packing speed in prescribed Forms 1 and 2, and officers may re-determine annual capacity within three working days under the amended packing-machine rules.

Service Tax rate revision subsuming education cesses alters valuation, exemptions, and introduces a new cess provision.
Service Tax rate is revised to subsume education cesses into a single higher rate effective from a notified date; an enabling provision allows imposition of a Swachh Bharat Cess on taxable services from a notified date. The Negative List and definitions are amended to tax admission to many entertainment events and certain manufacturing-related services, and to exclude government-to-business services from the Negative List. Valuation rules, penalty and recovery provisions, Service Tax Rules (including aggregator liability and digital records) and Cenvat Credit Rules (including extended credit period and reverse charge treatment) are amended, with staggered effective dates and transitional provisions.

Tax rate changes in customs and central excise modify duty structures, exemptions and penalty mitigation options for affected goods.
Changes to customs and central excise law implement tariff, duty, exemption and procedural reforms effective from 28 February/1 March 2015. Customs amendments adjust BCD and SAD across sectors with targeted exemptions subject to actual user conditions and revised conditions for project relief; specific petroleum levy schedules and Clean Energy Cess are reworked. Central Excise repeals Education Cess levies on excisable goods, raises standard CENVAT from 12% to 12.5%, alters specific duties (notably tobacco, beverages and polymers), revises compounded levy factors for certain tobacco products and introduces RSP based assessments and abatement adjustments.

Customs and excise duty revisions: tariff and procedural amendments impose altered rates, exemptions and compliance measures effective immediately.
Immediate fiscal and regulatory adjustments under the Finance Bill, 2015 take effect largely by declaration under the Provisional Collection of Taxes Act, 1931, revising customs and central excise tariff and non tariff entries, altering selected duty rates, and modifying exemptions and concessional treatment subject to actual user conditions or certification. Central excise reforms remove education cesses on excisable goods while increasing the standard ad valorem CENVAT rate; specific measures rework valuation, compounded levy mechanics tied to packing machine speed, targeted duty changes for petroleum, tobacco and select industrial inputs, and procedural amendments to CENVAT Credit and dispatch rules are introduced.

Place of removal determines CENVAT credit entitlement, hinging on when property in goods passes to the buyer or merchant exporter.
Determination of place of removal for CENVAT credit follows the Sale of Goods Act: when a seller delivers goods to a carrier or bailee for transmission without reserving disposal, property passes to the buyer and that handover point (commonly factory gate, warehouse or depot) is the place of removal. For manufacturer-exporters the place of removal is the port/ICD/CFS where the shipping bill is filed; for merchant-exporter transactions it is where property passes from manufacturer to merchant exporter, usually the factory gate, but never beyond the port/ICD/CFS where the shipping bill is filed.

Withdrawal of prosecution where final exoneration on merits requires authorities to seek court withdrawal through Public Prosecutor.
Where a person has been finally exonerated on merits in quasi judicial adjudication for identical allegations, Chief Commissioners shall direct officers to file through the Public Prosecutor an application to the court to allow withdrawal of prosecution; these directions apply mutatis mutandis to prosecutions under the Finance Act and the Customs Act, and follow the principle that a conclusive merit based exoneration renders continued criminal trial an abuse of process.

Trust-based registration enabling online grant and immediate duty payment with post-facto verification, and PAN mandatory for non-government applicants.
Registration now follows a trust-based registration model: upon receipt of a complete online application, registration is granted and issued online and the assessee may electronically pay duty without prior document or premises verification; verification is conducted post-facto, with applicants required to tender self-attested prescribed documents at that time. PAN is mandatory for non-government applicants and electronic contact details are required; a downloaded Registration Certificate from ACES is accepted as proof.

Power to amend garnishee notices affirmed, with written safeguards and discretionary instalment recovery for tax arrears.
Recovery officers are authorised to add, amend, vary or rescind Garnishee Notices issued under the Central Excise Act, the Customs Act and the Finance Act, subject to safeguarding the interest of revenue. A uniform instalment framework permits discretionary monthly payments for arrears of tax, interest and penalty where reasonable cause is shown; approvals must be written, state the instalment schedule and commencement, and allow cancellation and immediate recovery on default or financial unviability.

Service tax registration requirements ensure online PAN-based trust registration with document submission and verification procedures.
Registration for a single premises requires online filing in Form ST-1 on ACES, mandatory PAN (except Government departments), and provision of email and mobile contact. Registration is granted online within two days as trust-based registration and a downloadable ACES Registration Certificate suffices as proof. Within seven days of online filing applicants must submit by post self-attested documents for verification including PAN copy, identity and photograph, proof of possession of premises, bank account details, constitutional documents and authorisation for the applicant. Verification authority and grounds for revocation are specified, with cross-reference to Rule 4 sub-rules and related registration rules.

Service Delivery Excellence Model enhances standardized citizen grievance handling and service timelines under Sevottam.
Implementation of the Service Delivery Excellence Model establishes an integrated compliance system to operationalize the Citizens Charter and grievance redressal at the Puducherry Commissionerate. The Commissionerate commits to prescribed service timelines for acknowledgements, decisions, release of seized documents, and complaint handling. All HQ written communications must be submitted through a centralized Common Facility Centre or specified web portals, with dated acknowledgements at submission; henceforth the single-window system is the exclusive channel for trade and public communications.

Risk-based audit selection: Commissionerates to use jurisdictional categorisation and manpower-calibrated annual audit plans.
Audit Commissionerates must adopt a risk-based selection approach and jurisdiction-specific categorisation of assessees into Large, Medium and Small; publish an Annual Plan by 31 May for the 1 July-30 June year calibrated to available manpower; follow prescribed team compositions and indicative audit durations per category; coordinate with the Directorate General of Audit for risk methodology, categorisation thresholds and periodic review; conduct theme-based coordinated audits as directed; coordinate audits of multi-locational units at zonal level; consider accreditation to defer audit periodicity; and apply special LTU audit norms.

Stoppage of filing Bills of Entry suspends electronic submissions for budget updates while shipping bill processing continues.
Temporary suspension of electronic filing in ICES is required to update directories after the Union Budget: filing of Bills of Entry will be stopped at 17:00 hrs on the stated February date and Section 48 approvals will be stopped at 17:00 hrs on the budget day while the System remains available for other functions. Shipping Bills filing and processing will continue; any announced export duty or cess changes will be applied manually to Shipping Bills filed on or after 1st March 2016 until directory changes are implemented online.

Objection disposal drive for Annexure mismatch under DVAT Act to streamline hearings through scheduled ward sessions.
The circular directs a special drive beginning 2 March 2015 to dispose objections relating to Annexure 2A/2B mismatches for AY 2012-13: ward SOHAs will hear and dispose assigned objections every Friday and Saturday through the department's online System with notices issued via dealers' login. If a SOHA is the assessing authority in an objection, the SOHA must transfer the objection to the zone's link officer. The annexure assigns wards to specific officers and administrative steps for system support, delegation, and training are mandated.

Filing of Bills of Entry suspended pending ICES update; stakeholders must expedite clearance and Section 48 approvals paused.
Filing of Bills of Entry through the electronic customs portal is suspended from 17:00 on 28 February 2015 until ICES 1.5 is updated with Union Budget-related directory changes. No Bills of Entry shall be submitted via ICES 1.5, Service Centres, or the electronic gateway after that time; other ICES functions continue. Stakeholders must expedite clearance and take Out-of-Charge of pending Bills of Entry. From 17:00, Section 48 permissions will not be allowed by Deputy/Assistant Commissioners at the New Custom House, and notices on suspension and resumption timing will be posted on official electronic platforms.

Coastal cargo procedure: exclusive coastal vessels exempt from IGM/EGM filing with streamlined Form I/II gate and export steps.
Vessels carrying exclusively coastal goods are exempt from filing IGM/EGM and from mandatory delivery of the Advice Book to the customs proper officer, provided the Advice Book remains on board and is producible on request. On arrival, specified voyage and crew/passenger documents must be submitted. Steamer agents obtain an advance "Out of Charge" order via multi copy Form I at the Preventive Section; authorised copies facilitate container release, boarding and gate endorsements, and recording of Bill of Coastal Goods details. Form II applies for vessels in ballast. Export clearance follows simplified preventive filing and ICTT authorisations.

Compounding of TDS/TCS offences permits separate applications by company and responsible directors, with directors paying a reduced portion of the company fee.
The Board clarifies that where corporate entities are prosecuted for TDS/TCS defaults, only those officers whose responsibility or consent/connivance/neglect is established are to be proceeded against. The company and each prosecuted director/partner must file separate compounding applications; each director/partner may be charged a compounding fee equal to ten percent of the fee determined for the company. Director/partner compounding applications will be entertained only after the company has applied and its case is found fit for compounding.

Risk management system in exports governs electronic selection of shipping bills for verification, examination, and facilitated Let Export Orders.
The Risk Management System (RMS) processes Shipping Bills in ICES to determine whether a bill is selected for verification of self-assessment, physical examination, or direct issuance of Let Export Order (LEO). RMS outputs and instructions, including suggested Compulsory Compliance Requirements (CCRs), are communicated to ICES and must be followed by assessing and examining officers. Facilitated bills proceed to goods registration and LEO after document submission; high-risk bills are sent for assessment/examination. A PCA function will select bills post-LEO for audit to ensure compliance and data quality.

SEZ approvals and extensions governed with taxability safeguards and conditional infrastructure permissions to preserve compliance.
Board granted and rejected time-limited extensions of formal approvals and LoPs, approved selected co-developers and new SEZs subject to SEZ Act and Rules, and imposed explicit taxability safeguards: developers/co-developers must maintain separate accounts when required, furnish PAN and jurisdictional assessing officer details to CBDT, and accept Assessing Officer scrutiny of lease rentals, down payments or premiums. The Board approved infrastructure and access permissions on conditions including non-claim of duty benefits, proper accountal, and developer-borne costs, and cancelled numerous formal approvals for lack of progress conditional on certification regarding any SEZ duty/service tax benefits.

Watchlisting individuals for financial intelligence to monitor suspicious nationwide transactions and obtain actionable intelligence.
Instruction to transmit brief particulars (name, PAN, address if available) of persons under watch to the Board for onward sharing with FIU-IND so FIU-IND can provide intelligence on suspicious Pan India financial transactions to assist initiation or continuation of revenue-related investigations; communications to be marked Secret and entries relating to cases being prepared for search should generally be avoided or referred post-search.