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Circulars
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13/2010 - 22-04-2010 Customs
Verification/updation of Carrier Agencies and CHA Directories for implementation in ICES 1.5
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Carrier Agencies and CHAs must verify records and PAN details for centralised ICES 1.5 directory registration.
Designated officers at nineteen policy locations will verify and correct CHA and Carrier Agency records in ICES 1.0 against CBDT PAN data to create uniform central directories for ICES 1.5; incorrect entries will be closed, address/contact modifications permitted upon document verification, PAN and entity name confirmed from CBDT cannot be changed without fresh registration, unregistered airlines may be verified by IATA/prefix codes, and registration using PAN enables operation across mapped policy locations.
F.No.437/21/2010-Cus.IV - 21-04-2010 Customs
Appoints Common Adjudicating Authority
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Appointment of common adjudicating authority assigns specified customs show-cause notices to a designated adjudicator for adjudication.
The Board, invoking powers under the customs notifications, assigns the Show Cause Notice issued by the DRI to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, directing that this designated adjudicator undertake adjudication of the matter and notifying relevant customs, investigative, and departmental offices for information and action.
57/2009-2014 - 21-04-2010 DGFT
Amendment in Schedule of DEPB rates of Textiles Product Group:89 - reg.
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DEPB entitlement withdrawn for cotton yarn exports; exporters must treat DEPB benefit as no longer available under the revised schedule.
Amendment withdraws entitlement to the Duty Entitlement Pass Book (DEPB) benefit for exports of cotton yarn, including melange yarn, in Textiles Product Group 89 by removing the DEPB entry that previously covered cotton yarn (Sl. No. 78) from the Schedule of DEPB Rates; the Director General of Foreign Trade effected the change under powers conferred by the Foreign Trade Policy and Handbook of Procedures, effective immediately and issued in the public interest.
50/2010 - 21-04-2010 Customs
Procedure related to import of blocks or slabs of Marble, Travertine, Ecaussine and other calcareous stones.
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Correct description of imported calcareous stones required; misdeclaration will be treated as a customs violation and addressed.
Importers must specify the accurate description and complete specifications of calcareous stones (Marble, Travertine, Ecaussine, Limestone, Onyx and named varieties) in the Bill of Entry. Despite shared tariff headings, different stone types and varieties have distinct commercial values; misdeclaration discovered on examination will be treated as a violation under the Customs Act, 1962 and trigger appropriate action, while correct declarations facilitate trade statistics and proper classification.
Instruction No.52 - 20-04-2010 SEZ
Clarification on broad- banding in IT/ITES Sector SEZ
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Broad-banding in IT/ITES: no BoA approval required to include electronic hardware within SEZ product profiles.
Developers in the IT/ITES sector of SEZs may include electronic hardware within their product profiles without prior Board of Approval permission because the IT/ITES sector inherently covers both hardware and software activities, and such addition is treated as an administrative broad-banding not requiring separate BoA approval.
56/2009-2014 - 20-04-2010 DGFT
Amendment in Schedule of DEPB rates (Fish & Fish Products) reg.
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DEPB rate amendment for dried fish products takes immediate effect, setting an export benefit per kilogram under trade policy.
Amendment to the Schedule of DEPB Rates prescribes a DEPB rate for Product Group 66 (fish and fish products, including ornamental fish and other aquatic animal products) applicable when in dried form; the amendment is made with immediate effect under Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures and issued by the Director General of Foreign Trade.
CIR/CFD/DCR/3/2010 - 16-04-2010 SEBI
Amendments to Equity Listing Agreement - Discontinuation of Electronic Data Information Filing and Retrieval (EDIFAR) System
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Discontinuation of EDIFAR prompts immediate amendment of Equity Listing Agreement to remove EDIFAR references.
SEBI discontinues the Electronic Data Information Filing and Retrieval (EDIFAR) system effective April 1, 2010, replacing it with the Corporate Filing and Dissemination System (CFDS). Stock exchanges must amend the Equity Listing Agreement to remove EDIFAR references and omit the EDIFAR-specific provision, notify all listed companies of the discontinuation, and implement these amendments with immediate effect under SEBI's investor-protection and market-regulation powers.
120(a)/2/2010 - 16-04-2010 Service Tax
Service tax on re-insurance commission - regarding
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Reinsurance expense sharing not a business auxiliary service; no separate service tax where both insurers pay tax on premiums.
The circular clarifies that amounts retained by an insurer from premiums paid by a reinsurer constitute joint administrative expense sharing and not consideration for the insurer providing Business Auxiliary Service to the reinsurer; since both insurer and reinsurer are liable to service tax on their respective premiums under the Finance Act, taxation of the retained amounts as another taxable service is not warranted, and pending cases should be decided accordingly.
Trade Notice No. 1/2010 - 15-04-2010 DGFT
Submission of annual returns for fulfilment of Export Obligation under EPCG Scheme
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Export Obligation reporting: annual submission required and reports used when processing EPCG licence redemption decisions
EPCG licensees must submit an annual return in the prescribed format to report fulfilment of their Export Obligation; the report is used by the office when processing redemption requests. Exports used to satisfy the obligation of one EPCG licence cannot be applied to any other licence or to meet any average obligation of another licence.
No.F.III/7/T&T/Misc/2000/Estt./2140-44 - 15-04-2010 VAT - Delhi
Order Work Allocation
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Work allocation assigns tax appeals, DVAT objections, zone administration and special cell responsibilities to designated officers.
Order reallocates departmental functions among specified Joint Commissioners and Deputy Commissioners, assigning appeals and revisions under the DST and CST frameworks and objections hearings under the DVAT Act to officers by zone, together with administrative zone duties. It assigns specialised responsibilities for cells and branches-including Law & Judicial, GST Implementation, Recovery & Collection, Refund, CFC, Internal Audit, Enforcement, EXIM, Systems & TPS, Border Checking, Forms and FM-and delegates recovery powers and an OSD role to named officers.
CIR/IMD/FIIC/1/ 2010 - 15-04-2010 SEBI
Additional information regarding PCC, MCV or equivalent structure by FIIs
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MCV and PCC disclosure requirements: FIIs must submit declarations, undertakings and seek prior approval for structural changes.
Foreign Institutional Investors and their Sub Accounts must declare whether they are a Protected Cell Company/Segregated Portfolio Company or a Multi Class Share Vehicle (or equivalent) and state whether portfolios for multiple share classes are common and satisfy the broad based criteria or are segregated with each class broad based. FIIs that are or propose to be MCVs with multiple classes must undertake to allocate common broad based portfolios or ensure each segregated class meets broad based criteria, and must obtain prior SEBI approval for any structural change or addition of share classes.
49/2009 - 15-04-2010 Customs
Customs clearance at Air Cargo Complex, Bangalore – Introduction of automated system generated allocation of duties in import/export shed and regulating the working hours – Reg.
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Automated allocation of duties expanded to cover consignments by ACP clients, manufacturer importers and Status holders under cargo clearance rules.
An automated, system-generated allocation mechanism governs assignment of duties within the Air Cargo Complex import/export shed and establishes regulated working hours; a corrigendum amends paragraph 3(h)(iii) to include consignments imported or exported by ACP clients, manufacturer importers and Status holders under that allocation and operational regime.
Trade Facility No. 1/2010 - 13-04-2010 Central Excise
Rebate of Service tax & excise duty on export of services
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Rebate timing: date of realization of export service value governs entitlement to Service tax and input duty rebates.
The date of realization of the value of exported services is the operative relevant date for claiming and sanctioning rebate of Service tax on exported services and of duty/Service tax on inputs or input services used in providing those services; Notifications issued under Rule 5 require documentary proof of receipt of payment, aligning the rebate procedure with the rule that Service tax is payable after receipt of service value.
01/2010 - 13-04-2010 Service Tax
Rebate of Service tax & excise duty on export of services — Date of realisation of value is relevant date for claim
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Date of realisation of value determines eligibility for rebate of service tax and duty on exported services.
Date of realisation of value is the relevant date for claiming or sanctioning rebate of Service tax and of Service tax or duty on inputs or input services used in exported services; this follows from Rule 5 of the Export of Services Rules, the Notifications issued thereunder, and the procedural requirement to produce documentary evidence of receipt of payment consistent with the Rule requiring payment after receipt of value.
47/2010 - 12-04-2010 FEMA
Maintenance of Collateral by Foreign Institutional Investors (FIIs) for transactions in the cash segment
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Collateral eligibility for FIIs expanded to include domestic government securities and AAA sovereign bonds for cash-segment trades.
Permits FIIs to post domestic Government Securities (acquired pursuant to Schedule 5 to FEMA 20/2000 and subject to SEBI limits) and AAA-rated foreign sovereign securities, in addition to cash, as collateral for cash-segment transactions; prohibits cross-margining of Government Securities between cash and derivative segments; SEBI will issue operational guidelines and FEMA 20/2000 will be amended accordingly.
44/2010 - 12-04-2010 Customs
Decision on cases where the System indicates that duty paid is less by Re.1
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Customs duty discrepancy prompts recall for reassessment and importer must pay additional duty; no examination if none ordered.
When the system indicates a minor duty shortfall at Out of Charge, the Bill of Entry will be recalled and the importer must pay the additional duty; the shortfall results from TR6 rounding. If the BE was originally cleared under RMS without an order for examination, no examination will be ordered after reassessment and out of charge will be granted without examination once the differential duty is paid.
30/2009-14 - 12-04-2010 DGFT
Listing of Supporting Manufacturer in the SHIS Scrip (Para 3.10.4 of HBPv1) and other details/instructions regarding SHIS
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Listing of supporting manufacturer permits co-licensee endorsement on SHIS duty credit scrip for eligible export sectors.
RAs shall accept and process SHIS applications manually until EDI is operational and issue SHIS duty credit scrips with endorsements: the Actual User Condition and an Imports Allowed limitation permitting use for customs duties on capital goods imports for sectors specified on the scrip, with restricted items usable only if the beneficiary holds a separate import license. Applicants may list supporting manufacturers using Annexure I with export document proof, and RAs will endorse listed supporting manufacturers as Co-Licensees; only sectors with actual exports should be endorsed.
No.F.III/7/CST/Misc/2000/Estt./Pt./1985-89 - 09-04-2010 VAT - Delhi
Order - Work Allocation
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Work allocation assigns departmental responsibilities among Additional Commissioners, covering high value objections, enforcement, policy, audit, and systems.
Order allocates functions among three Additional Commissioners: Addl. Commissioner I handles high value DVAT objections for Zones II-X, CFC/CRC oversight, legal matters, policy, recovery, PR, zone monitoring and Special Zone; Addl. Commissioner II handles high value CST appeals and revisions for Zones I-X and KCS, HR/finance/vigilance/coordination/internal audit/training/RTI and systems including GST implementation; Addl. Commissioner III handles high value DVAT objections for Zone I and KCS, enforcement, VAT audit, operations, refunds and EXIM Cell.
F.No.437/19/2010-Cus.IV - 09-04-2010 Customs
Appoints Common Adjudicating Authority
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Adjudicating Authority appointment: Show Cause Notice assigned for formal adjudication under customs adjudication powers.
Assigns the Show Cause Notice issued by the investigating agency in the case of M/s Kay-Em Enterprises and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, empowering that Commissioner to adjudicate the matter under the Customs Act and related notifications, and circulates the order to concerned administrative and investigative offices for information and action.
Cir No. IMD/FII & C/42/2010 - 09-04-2010 SEBI
Allocation of debt investment limits to FIIs
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Allocation of debt investment limits: SEBI prescribes bidding and first-come-first-served procedures with entity caps and minimum bids.
Allocation of unutilized foreign institutional investor debt investment limits is prescribed through two modalities: allocation through a bidding process and allocation through a first-come-first-served process. The bidding round governs government and corporate debt with per-entity allocation caps and minimum bid and tick sizes. The FCFS round allocates remaining amounts after bidding subject to per-entity ceilings, operates from a prescribed opening time and date, requires requests by a dedicated email, includes a limited utilization period for allocated limits, and uses a specified applicant format.

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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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