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Circulars
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Amendments in APPENDIX-14-I-I - Procedure to be followed for reimbursement of CST on supplies made to EOUs and units in EHTP and STP
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Reimbursement of central sales tax requires supplies to EOUs/EHTP/STP be used for production and verified as essential.
Amendments require that supplies from the Domestic Tariff Area to EOU/EHTP/STP units for which CST reimbursement is claimed must have CST actually paid and be utilized for production of goods or services (including raw materials, components, consumables, packing, capital goods, spares and material handling equipment). The Development Commissioner or designated officer must verify that purchases are essential for production, and claimants must undertake that goods will be used only within the factory and not diverted or disposed of without prior permission of the Development Commissioner.
Amendments in 4.30A - Consideration of cases against lost EP copy of the Shipping Bills and / or Bank Realisation Certificate
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Duplicate shipping bill and BRC acceptance requires indemnity bond and customs verification to prevent duplicate export benefits.
Certified duplicate or self attested copies of Shipping Bills and bank certified duplicate BRCs are accepted in place of originals; exporters must furnish an indemnity bond to indemnify the Government for any financial loss from duty free import entitlements availed against lost documents. Customs must verify genuineness and ensure no double benefit before allowing redemption of bank guarantees or letters of undertaking, clearance after "No BG/LUT" endorsement, or transferability, and the regional authority must record this condition on the EODC.
Amendment in SION
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Amendment to Standard Input-Output Norms limits borax/boric acid in Formers under SION A-3016.
Amendment to the Standard Input Output Norms (SION) revises SION A-3016 in Handbook of Procedures (Vol.2) by deleting a prior footnote and adding a new footnote that restricts the quantity of Borax/Boric Acid permissible under the import item for Formers, the change taking effect from the date of the Public Notice and published in ANNEXURE "A" to Public Notice No. 79 (RE: 2008)/2004-2009.
Amendment in Handbook of Procedures ( Vol.I ) - Import authorizations for a restricted item
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Import authorizations for restricted items require designation and registration of a single port for all subsequent imports unless customs permits.
Paragraph 2.37A requires that import authorizations for restricted items, when so directed, be issued for import through a single sea port, air port, ICD or LCS as indicated by the applicant in writing; the authorization holder must register that port and all imports under the authorization must be made only through the registered port unless customs authority grants permission to import through another specified port.
FTP - Allocates a quantity of 1600 MT of Sandalwood Chip Classes for the export within four years from the date of issue of this Public Notice
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Export allocation period extended for sandalwood chip exports by correction to public notice under the foreign trade policy.
The Director General of Foreign Trade, under Paragraph 2.4 of the Foreign Trade Policy, 2004-09, corrects earlier Public Notice wording to amend the export period stated in Paragraph 2 of Public Notice No.27 (RE-2005) so that the export period for the allocated quantity of sandalwood chip classes reads as within four years from the date of issue of the Public Notice; the correction is issued in the public interest.
Port of registration on authorizations issued for import of restricted items
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Port of registration on import authorizations required; licences to be amended to reflect registrant's chosen port.
Licensing authorities must call back authorizations issued for import of rough marble blocks/slabs under the earlier policy circulars and indicate the port of registration on those licences as per the option exercised by the licence holder.
Clarification on transfer of inputs to the Notified areas stated in paragraph 4.5 of HBP v.1 under DFIA Scheme
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Transferability of duty free inputs: endorsement on DFIA permits transfers to notified areas despite Actual User restriction.
Restriction on transfers of duty free inputs to notified areas applies only to DFIAs issued and operated under the Actual User condition; DFIAs bearing a transferability endorsement (including those without BG/LUT endorsement but with transferability permitted) are not subject to the Public Notice prohibition and may transfer imported or domestically procured inputs to units in the notified areas.
Amendment in Public Notice No. 44(RE-2008)/2004-09 dated 4.7.08 (Regarding - Original validity of import of DFIA)
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DFIA revalidation extended with waived application fee and streamlined filing allowing originals and amendment sheets.
Revalidation of Duty Free Import Authorisations is extended to the specified 2008 date with no application fee; revalidation requests may be filed in the request letter with the original DFIA and amendment sheets. The documentary requirement for MODVAT/CENVAT non availment is amended to permit a counter signed certificate, an authenticated ARE 1 or similar document evidencing non availment, with exemption where exports are non dutiable or licences were issued under customs notification requiring excise payment at clearance.
Amendment in Handbook of Procedures, Vol. 1(RE-2008) - Execution of Bank Guarantee / Legal Undertaking for Advance Authorisation / DFIA and EPCG Authorisation
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Bank guarantee acceptance: Customs-executed BG/LUT accepted on proof to RA; RA to endorse release subject to NOC/EODC.
Existing Customs-executed Bank Guarantee/Legal Undertaking (BG/LUT) for the full licence value suffices if proof is furnished to the Regional Authority, exempting the need to execute a separate BG/LUT with the RA; the RA shall endorse that Customs will release or redeem the BG/LUT only after receipt of NOC or EODC and forward a copy to the Customs Authority at the port. For products lacking SION, the authorisation holder must submit an Aayaat-Niryaat Form with prescribed documents to the Norms Committee before shipment and include the Advance Authorisation annual requirement number, date and originating file number in the covering letter.
Description of VKGUY Product Code entry 05 & 07 of Appendix 37A, is corrected
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VKGUY scheme classification corrected, extending eligibility to cashew and value added cashew exports for a retrospective period.
Correction to VKGUY product classifications updates Product Code entry 05 to include all items of Chapter 8 of ITC (HS) and entry 07 to include all items of Chapter 20 of ITC (HS). VKGUY Product Code No. 10.28 is deleted, and exports of cashew and value added cashew products are made eligible for VKGUY scheme benefits as continuing products with retrospective applicability for the earlier export period.
Amendment in Appendix-2 List of Export Promotion Councils/Commodity Board
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Amendment to export promotion council listings updates addresses and removes specified regional offices, altering official registry entries.
Amendments to Appendix-2 of the Handbook of Procedures under paragraph 2.4 of the Foreign Trade Policy update the Cotton Textiles Export Promotion Council's registered and regional office contact information and delete specified regional offices, and amend the Services Export Promotion Council's official address and contact details, as issued by the Director General of Foreign Trade by public notice.
Delisting of Meghalaya International Exporters Chamber of Commerce (MIECC), Dawki Jaintia Hills is hereby deleted
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Delisting amendment restores an agency's listing on the Certificate of Origin (Non Preferential) authorised agencies roster.
Delisting of an agency from the roster authorised to issue Certificate of Origin (Non Preferential) is rescinded; the earlier entry removing Meghalaya International Exporters Chamber of Commerce (MIECC), Dawki Jaintia Hills from Appendix 4C of the Handbook of Procedures (Vol. I) is deleted, restoring the agency's listing under powers conferred by the Foreign Trade Policy and notified by public notice.
Amendment in Appendix 22B (BANK CERTIFICATE OF PAYMENTS FOR DOMESTIC SUPPLIES)
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Alternative bank certificate for deemed export benefits required to be submitted with domestic supplier certificate.
EOUs claiming deemed export benefits on a disclaimer basis must furnish an alternative bank certificate stating that the amount against the specified invoice or details has been debited from the EOU's account, bearing the banker's signature, full bank address, branch and city, and official stamp; this alternative bank certificate must be submitted along with the domestic supplier certificate prescribed in Appendix 22B of the Handbook of Procedures.
Amendment in Public Notice No. 57 (RE-2008)/ 2004-09 dated 01.08.2008 (All Industry Rate of Deemed export Drawback for both HSD and Furnace Oil is Rs. NIL per MT, supplied by Domestic Oil Companies to EOU/SEZ units)
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Deemed export drawback amendment deletes recipient and chapter references, narrowing application of the nil rate for fuel supplies.
Amendment treats the words "to EOU/SEZ Units" and the reference to Chapter "7" as deleted ab-initio from Public Notice No. 57 (RE-2008)/2004-09, thereby removing those express limitations on the stated all-industry nil deemed export drawback rate for heavy and furnace oil supplied by domestic oil companies.
Jurisdiction of RA in case of issuance of IEC to proprietorship firms
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Jurisdiction for IEC applications: proprietorship firms must apply to the RA having jurisdiction over their office address.
A proprietorship firm must apply for grant of Import Export Code (IEC) to the Regional Authority (RA) that has territorial jurisdiction over the firm's office address. This administrative clarification from the Directorate General of Foreign Trade fixes the RA competence for processing IEC applications from proprietorship concerns and was issued with the approval of the competent authority.
Amendment in appendix 37A (LIST OF EXPORT ITEMS ALLOWED UNDER VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY))
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VKGUY export benefit eligibility expanded to include fish and seafood products for specified past exports.
The amendment corrects Appendix 37A product-code entries to align VKGUY classifications with Chapter 3 and specified ITC HS lines for fish and marine products, and declares all live, chilled, dried and frozen marine products under those chapters and ITC HS codes eligible for VKGUY benefits for exports made with effect from the stated commencement date.
Attention of Trade is invited to Trade Notice No. 2 dated 20th April 2001
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Withdrawal of Trade Notice removes Transference Copy shipping bill requirement for DEPB exports via inland container depots.
Trade Notice No. 3 dated 25 August 2008 withdraws Trade Notice No. 2 dated 20 April 2001 which had required submission of the Transference Copy of the Shipping Bill for DEPB exports routed through Inland Container Depots; the withdrawal was directed by the Director General of Foreign Trade during an interactive meeting and issued by the Zonal Joint Director General of Foreign Trade, Mumbai.
Amendment in Appendix 37A (LIST OF EXPORT ITEMS ALLOWED UNDER VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY))
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VKGUY export eligibility clarified: certain product entries exempted from registered unit sourcing requirement for specified exports.
An amendment to Appendix 37A of the Handbook of Procedures excludes certain VKGUY product entries from a note that required exports to be made by or sourced from registered units, thereby removing the registered unit sourcing prerequisite for those specified entries for exports from the effective date, as authorized under the Foreign Trade Policy.
Ban/restriction is imposed on export of any product, export obligation period in respect of EPCG authorizations
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Export ban extension: EPCG obligation periods automatically extended without composition fee during restriction period.
Where a ban or restriction is imposed on export of any product, the export obligation period for EPCG authorizations issued prior to the ban is automatically extended by a period equal to the duration of the ban or restriction; the extension is automatic, no composition fee is payable, and exporters are not required to fulfill the average export obligation for the ban or restriction period.
Clarification regarding Grant of Deemed Export Benefits for supplies to Mega Power Projects
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Deemed export benefits for mega power projects where procurement tied through ICB or ICB at EPC stage.
Deemed export benefits for supplies to Mega Power Projects are available if either power procurement has been tied up through an International Competitive Bidding (ICB) procedure, or if an ICB procedure has been followed at the Engineering and Procurement Contract (EPC) stage; the ICB may be at the IPP stage or at the EPC stage.

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