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Circulars
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01/2014 - 08-01-2014 Customs
Implementation of Risk Management System (RMS) in Export assessment & examination reg.
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Risk management system in exports: ensure complete shipping bill field-wise data to avoid selection for examination.
Exporters and Custom House Agents must provide complete and accurate information in the designated Shipping Bill fields at submission, including whether consignments are factory stuffed, the Seal Type (Authorised/Self/Warehouse), Central Excise examination status, and specific claims under Chapter 3 reward schemes in the "Whether export under Reward Scheme" field, to avoid selection for examination and processing delays.
01/2014 - 08-01-2014 Customs
Customs - Issue of Export Certificate to International Passengers - Reg.
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Export certificate issuance streamlines return of high-value personal property with online form, print duplicate, and submit procedure.
Export Certificates for high-value personal property of departing international passengers will be issued at Customs counters in the departure hall; the Export Certificate format and instructions are available online, and passengers must download, complete, print duplicate copies, and submit them to the Customs Officer. Contact details of Authorised Valuers for jewellery valuation are provided on the same online link to assist passengers.
CIR/MRD/DP/ 01/2014 - 07-01-2014 SEBI
Delivery Instruction Slip (DIS) Issuance and Processing
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Standardized Delivery Instruction Slips strengthen transfer controls through serial numbering, electronic validation and mandatory scanning to protect investors.
Delivery Instruction Slip issuance and processing are standardized to strengthen transfer controls by mandating pre-printed serial numbers, DP ID and BO ID, unique serial numbering within each DP, prohibiting mixed-use slips and multiple execution-date use, requiring immediate electronic reporting of DIS issuance, validation of serial numbers at execution to prevent used or unissued DIS from being processed, and mandatory next-working-day scanning with retained archived images and audit trails.
CIR/IMD/DF/1/2014 - 07-01-2014 SEBI
Reporting of Trades in Securitised Debt Instruments in Trade Reporting Platforms and Clearing and Settlement of trades in Securitised Debt Instruments through Clearing Corporations
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Securitised debt reporting: mandatory single platform trade reporting and designated clearing settlement to improve market transparency.
All trades in securitised debt instruments by specified institutional investors must be reported on a single recognized trade reporting platform by both buyer and seller within a short timeframe; reporting platforms must publish continuous market data and relevant disclosures. Trades between those investors and entities regulated by the central banking authority must be cleared and settled through designated clearing corporations and will be subject to norms prescribed by those clearing corporations.
978/2/2014-CX - 07-01-2014 Central Excise
Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg.
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Education cess calculation excludes cesses levied under non finance Acts even if collected by the Department of Revenue.
Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly.
F.NO.225/189/2013/ITA.II - 06-01-2014 Income Tax
Section 138 of the Income-Tax Act, 1961 - Central Board of Direct Taxes specified authority for the purpose of providing information for purposes of implementation of National Food Security Act, 2013.
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Specified authority designation for tax data sharing enables supply of resident taxpayers' identity and address for food security implementation.
The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees' name, father's name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.
85 - 06-01-2014 FEMA
External Commercial Borrowings (ECB) Policy – Liberalisation of definition of Infrastructure Sector
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Infrastructure classification broadened: MRO now treated as airport infrastructure for External Commercial Borrowings eligibility.
For ECB purposes the Airport sub sector in the Transport Sector of Infrastructure is expanded to treat Maintenance, Repairs and Overhaul (MRO) as part of airport infrastructure; services not constituting infrastructure remain excluded. All other ECB policy provisions are unchanged and AD Category I banks must inform constituents; the directions are issued under statutory foreign exchange powers without prejudice to other legal permissions.
84 - 06-01-2014 FEMA
Issue of Non convertible/ redeemable bonus preference shares or debentures - Clarifications.
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Issue of non-convertible bonus preference shares permitted to non-resident shareholders under approved scheme, subject to tax no-objection.
An Indian company may issue non-convertible/redeemable preference shares or debentures to non-resident shareholders, including depositories for ADR/GDR holders, by way of bonus distribution from general reserves under a Scheme of Arrangement approved by an Indian court, subject to no-objection from the Income Tax Authorities; other types of preference shares and convertible debentures remain subject to existing FDI circulars.
45 (RE: 2013)/2009-2014 - 06-01-2014 DGFT
Modification of SION A-1730
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Modification of SION norms for Ambrettolide reduces input quantities and replaces caustic soda with seedlac.
Modification of SION A-1730 revises input requirements for the export product Ambrettolide under FTP and Handbook authority by reducing permitted quantities for Serial Numbers 1-3 and replacing the Serial Number 4 input from caustic soda to seedlac; the revised input schedule is Trimethyl Orthoformate 0.1724 kg, Britol (Paraffinic Mineral Oil) 1.020 kg, Glycerine 3.053 kg and Seedlac 12.757 kg.
PUBLIC NOTICE NO: 01/2014 - 03-01-2014 Customs
Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA – Clarification
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SAD exemption on SEZ/FTWZ clearances: stock transfers for self-consumption attract SAD when no VAT or sales tax is leviable.
Stock transfers from an SEZ/FTWZ to a DTA unit for self-consumption attract SAD because such transfers are not leviable to sales tax/VAT, and the Notification No.45/2005 exemption requires that the goods would not be exempt from sales tax/VAT when sold in the DTA.
977/01/2014-CX - 03-01-2014 Central Excise
Availability of excise duty exemption to the units which have already availed of exemption under New Industrial Policy for another 10 years by way of 2nd substantial expansion in the State of Jammu & Kashmir – Clarification – Regarding
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Excise duty exemption repeatability permitted for units undertaking a second substantial expansion when conditions of the current notification are met.
An existing unit that availed excise duty exemption earlier by substantial expansion may avail exemption again by a second substantial expansion under the later state-wide notification, provided it satisfies the eligibility criteria and procedural modalities specified in that notification; the earlier and later notifications operated through a refund mechanism, contained no sunset clause or explicit bar on repeat benefits, and administrative guidance is to be issued to field formations and taxpayers.
83 - 03-01-2014 FEMA
Overseas Direct Investments – Rollover of Guarantees
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Rollover of guarantees: not treated as new financial commitment if conditions on end use, terms, reporting, and investigations are met.
Rollover of guarantees for Overseas Direct Investment will not be treated as a fresh financial commitment if the original guarantee was issued under then-prevailing FEMA guidelines, the end use by the JV/WOS/step-down subsidiary remains unchanged, no terms or amount change occurs except for validity, the rollover is reported in Part II of Form ODI, and any ongoing investigations are notified; otherwise prior Reserve Bank approval via the designated Category I Authorised Dealer bank is required.
No. 1/10/2010-EOU - 02-01-2014 SEZ
Recommendations of the Committee on Review and Revamp of EOU Scheme regd.
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Letter of Permission validity aligned with goods usage, warehousing and reporting relaxations for export oriented units.
The Office Memorandum implements Committee recommendations to restructure EOU administration: LOP validity with staged extensions tied to certifications; usage period for goods made co terminus with LOP; permission for export warehouses outside EOU premises under existing warehousing rules; case by case approval for facility sharing among EOUs (excluding SEZ units); conditional Inter Unit Transfer with CBEC procedural clarification; reduced turnover threshold for self warehousing and self certification; a single common return for DoC and DoR; and extension of shipping bill submission time.
F. No. 345/2/2013-TRU - 02-01-2014 Central Excise
Fixation of tariff value under section 3(2) of the Central Excise Act, 1944 in respect of goods falling under heading 3304 of the Central Excise Tariff - Regarding.
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Tariff value fixation for cosmetics set as retail sale price less prescribed abatement under excise law.
Tariff value for goods under the cosmetics tariff heading is fixed by reference to the retail sale price less the abatement rate prescribed under the abatement notification, so that a specified proportion of the RSP constitutes the tariff value for excise valuation; implementation difficulties are to be reported to the Board.
F. No. 21000/91/2013-IC (ICD) - 31-12-2013 Customs
International Customs Day Celebration 2014 - Regarding.
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International Customs Day observance set for January 27; formations to host events and submit activity reports and photos.
Field formations are instructed to organise International Customs Day on 27 January 2014 involving trade members, CHA associations, senior officers of associated departments and other stakeholders, and to submit a report of activities with photographs to the Board by sending soft copies to [email protected] and [email protected].
82 - 31-12-2013 FEMA
Import of Gold by Nominated Banks/Agencies/Entities
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Gold import controls: refiners' dore imports limited, FIFO refining and export-linked accrual restrictions enforced under FEMA directives
Refiners may import dore initially up to a capped share of their license entitlement for exporters on a FIFO basis; subsequent import quantities are to be lot wise based on export performance. Imported dore must be refined and released under the 20:80 principle, with customs monitoring. Further imports are allowed only against export proof on an accrual, export linked basis; Authorized Dealers must inform constituents. Directions issued under Sections 10(4) and 11(1) of FEMA, 1999.
45/2013 - 31-12-2013 Customs
Regarding Handling of Cargo in Customs Area Regulations, (HCCAR) 2009
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Prohibition on subcontracting by customs cargo service providers - unauthorised outsourcing breaches cargo integrity and invites enforcement.
Regulation 6(2) prohibits Customs Cargo Service Providers from leasing, transferring customs-area premises or subcontracting/out sourcing custody and handling functions for imported or exported goods without written permission of the Commissioner of Customs; the Board reports cases of unauthorised subcontracting that compromised cargo integrity and directs jurisdictional Commissioners to review compliance, initiate remedial action, and enforce penalties for violations.
31/2013-14 - 31-12-2013 VAT - Delhi
Filing of information in block R.10 of CST return Form 1.
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Filing of information in block R.10 of CST Form 1 may be submitted with the third quarter return; deadline extended to 31 Jan.
Block R.10 of Form 1 requires reporting receipts and pendency of central statutory forms/declarations for concessional inter state sales/stock transfers for the preceding four years, inserted by amendment to the Central Sales Tax (Delhi) Rules, 2005; dealers may file R.10 separately via a delinked online facility or include it with the third quarter 2013 14 return, and the Commissioner extended the third quarter filing deadline to 31 January 2014, with returns acknowledged by issuance of Form DVAT 56 and specified supporting challan attachments.
F.No. 137150/2013 - 30-12-2013 Central Excise
VCES dues payment deadline extended
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VCES payment deadline extension: banks and NSDL must accept ST2-backed payments despite missing registration, regularization mandated.
The Department of Financial Services directed designated banks and NSDL to extend the VCES e-payment deadline until midnight on the stated date and to accept payments against a copy of the ST2 registration certificate even if the registration number is not present in the banks'/NSDL's database, provided such transactions are regularized on the next working day; the facilitation measures are to be widely publicised to ensure implementation.
44/2013 - 30-12-2013 Customs
Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA – Clarification – Regarding.
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SAD exemption on SEZ/FTWZ clearances not available for stock transfers to DTA for self-consumption, therefore payable.
The circular clarifies that the SAD exemption for goods cleared from SEZ/FTWZ into the DTA is conditional on those goods not being exempt from sales tax/VAT when sold in the DTA. Stock transfers from SEZ/FTWZ to DTA units for self-consumption are not subject to sales tax/VAT and therefore do not meet the condition for exemption; consequently SAD is leviable on such transfers. Field formations should issue trade/public notices and report implementation difficulties to the Board.

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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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