Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
HB Vol.1 - Gems and Jewellary Scheme
Show AI Summary
Replenishment rules updated: rough diamond exports and Diamond Imprest Licence revalidation aligned with new filing and carriage provisions.
The Handbook of Procedures is amended to require filing applications within six months following the month/quarter when export proceeds are realised; to permit export of rough diamonds against relevant Bills of Entry for replenishment benefit; to automatically revalidate Diamond Imprest Licences for one month where advance remittance was made within licence validity but import could not be effected; to allow personal carriage of specified jewellery and stones as samples for promotion up to a monetary threshold; and to set the replenishment rate for rough uncut and unset diamonds at ninety five percent of FOB.
Placement of 8,500 MT of Raw Cane Sugar out of free sale quota of 1997-98 season ( October to September ) for export to USA as preferential quota for the year 1998-99
Show AI Summary
Preferential export allocation: raw cane sugar designated for USA subject to APEDA procedures and sole-agency export authorization.
A portion of the 1997-98 free sale raw cane sugar quota is allocated for preferential export to the United States for 1998-99 and placed at the disposal of the export development authority to issue export authorisations under specified procedures. A designated export corporation is the sole agency authorised to export this allocated sugar to the United States, and such exports are conditional on prescribed export documentation, including mandatory pre-shipment certification by the export inspection body.
HB Vol.1 - Appendix 28A - DEPB Rate list
Show AI Summary
DEPB rate amendments update export product classifications and require Export Promotion Council verification before rate fixation.
Amendments revise Appendix 28A entries to update DEPB rates and value-cap methodology for listed chemical products and amend textile and engineering product descriptions; units granted customs/excise duty exemptions remain subject to notification conditions with recovery of duties/interest under Customs and Central Excise law and possible government directions for failure to meet Net Foreign Exchange or export obligations; Appendix 32B heading is amended for certification agencies, and DEPB-rate fixation applications must be routed through Export Promotion Councils with verification of FOB values and input prices and meet the prescribed export-value threshold.
Counting of third party exports under EPCG scheme and Clarification on paragraph 6.5(i) of EXIM Policy where further processing is done to add value
Show AI Summary
Third-party export counting under EPCG: entitlement depends on which party claims DEPB and contractual arrangement.
Counting of third-party exports under the EPCG scheme is limited to exports where the EPCG licence holder is the manufacturer; if exports are routed through a third party, DEPB benefit may be claimed by either party per their agreement, subject to a No Objection Certificate from the other party. When further processing is required, the EPCG licence holder must perform processing up to the intermediate stage using EPCG capital goods; the final conversion may be done by another manufacturer upon licence amendment and an enhanced export obligation of 50%.
DEPB rates for PVC leather cloth/foam leather cloth
Show AI Summary
DEPB eligibility for PVC leather cloth extended to exports with varied coating weights, restoring entitlement without coating reference.
Exporters of PVC leather cloth and foam leather cloth who shipped products with coating weights differing from 1000 gms/sq.m 5% during the stated period are eligible for the DEPB rate previously applicable to the item; the Handbook description has been simplified to remove coating-weight specification and entitlement applies without reference to coating weight.
Clarification with regard to application of DEPB rate/ capping
Show AI Summary
DEPB rate application: reductions or value caps do not affect exports already handed to customs before notification.
Reductions in DEPB rates or imposition of value caps shall not apply to export consignments already handed over to Customs for examination and clearance prior to the date of the notification implementing such changes; this preserves entitlement calculations for shipments under Customs control at notification effective date.
Filing of export & import applications and submission of letters with the Regional Offices regarding
Show AI Summary
Licence issuance continuity: DGFT Headquarters to issue licences during Regional Office disruption and ensure exports proceed.
Where Regional Licensing Authorities are unable to function, licences approved by DGFT committees will be issued by the concerned DGFT Headquarters section until normalcy is restored. Heads of Regional Licensing Authorities must accept applications on submission so exports are not held up; exports from the date of receipt of an Advance Licence application may be accepted towards discharge of export obligation. Regional offices must ensure scheduled committee meetings proceed and arrange staff to prevent turning applicants away.
HB Vol.1 - Certification Agency - Appendix 32B
Show AI Summary
HACCP certification update: addition of a recognised certification agency to the official export import policy list.
The Director General of Foreign Trade amends the Handbook of Procedures (Vol. I) by adding an entry to Appendix 32B under the sub heading List of HACCP certification agencies, thereby recognising a specified agency and its address for HACCP certification; the change is effected under powers conferred by the Export and Import Policy, 1997-2002 and issued by public notice.
Export of Sugar from the free sale quota of the year 1997-98 and 1998-99
Show AI Summary
Preferential sugar export certification: EU and US shipments must meet specified GSP and endorsement requirements.
Exports to the United States must follow existing preferential procedures, including GSP certification. Only ISGIEIC is authorised to effect exports of white cane and raw cane sugar to the EU and USA, and required certifications must be made on ISGIEIC documents. White sugar exported under EEC Regulation No. 2782/76 requires a specific endorsement referencing the preferential sugar regulation and common code. Raw sugar under Regulation (EC) No. 1916/95 must have origin certification stating the special preferential application of the Regulation, the date of loading, the marketing year, and the CN code. Endorsements do not apply to jaggery or consignments exported by parties other than ISGIEIC.
Revalidation of Special Imprest Licence and Prorata reduction of export obligation in value terms under quantity wise Advance licence
Show AI Summary
Revalidation of Special Imprest Licence permits limited-term extensions and enables prorata reduction of export obligation under quantity licences.
Revalidation of Special Imprest Licence is allowable under paragraph 7.23 of the Handbook of Procedures (Vol.1) (RE-98) 1997-2002, with licences issued prior to 12.11.97 subject to a maximum aggregate validity of thirty months and licences issued on or after 12.11.97 revalidable by licensing authorities but in no case exceeding thirty months from issuance. For quantity-based Advance licences the export obligation in value terms shall be fixed by reference to the aggregate CIF value of actual imports and reduced prorata where actual imports are lower than the licence CIF value, regardless of input-specific import proportions.
Exim Policy - DES - Relaxation for Kandla Calamity - Validity extended
Show AI Summary
Validity extension for licences registered at Kandla deemed effective until specified date to accommodate export disruption from coastal calamity.
Licences registered at Kandla that would expire between the notice date and the prescribed later date are deemed extended: Advance Licences and post export DEPBs with Kandla as port of registration are deemed valid through the specified extended validity date under powers in paragraph 4.11 of the Export and Import Policy to address disruption from the coastal natural calamity.
Export of Powder Milk (Skimmed or Full Cream/Whole and Infant Milk Food, Pure Milk, Ghee and Butter during the licensing Year 1998-99
Show AI Summary
Export ceiling for dairy products: centralised allocation by APEDA with mandatory reporting and monthly disclosure.
The circular places fixed export ceilings for specified dairy products for the licensing year and vests APEDA with authority to issue Registration cum Allocation Certificates (RCACs) under procedures it will set, with APEDA required to prevent allocations exceeding the ceiling and to report exhaustion of the ceiling to the Ministry of Commerce and DGFT; APEDA must also provide monthly statements detailing exporter, quantity, FOB value and destination, and a trade notice must be published with copies to DGFT.
Fixation / Modification of Standard Input Output Norms
Show AI Summary
Standard Input Output Norms modification permits specified raw material imports for fish exports subject to prior import and actual user conditions.
The Public Notice replaces Fish & Fish Products norms (Sl.Nos. D1-D30) with an Annexure permitting specified basic raw material imports against listed exports subject to prior import and actual user conditions, prohibition of transferability and replenishment, compliance with positive value addition, enumerated exceptions (e.g., feed items and fishing net granules disallowed when basic raw material is imported), reduced tubs/granules quantity limits, and a nine percent input reduction for IQF frozen net weight products.
Fixation/Modification of Standard Input Output Norms
Show AI Summary
Standard Input Output Norms modification: additions and corrections alter import content and description requirements for specified export items.
DGFT Public Notice fixes and modifies Standard Input Output Norms by prescribing amendments and corrections (Annexure A) and by adding new SION entries (Annexures B-F) across Chemicals and Allied Products, Electronic Products, Engineering Products, Plastic Products and Miscellaneous Products. The changes substitute and correct export product descriptions, amend or delete existing norms, add alternative import inputs with specified quantities or net to net allowances, and impose a valuation limit on dyes relative to FOB export value.
ITC (HS) Classification - Export of Weapons grade Chemical - Negative list of Export
Show AI Summary
Export controls on CWC-listed chemicals permit shipments to convention parties subject to notification and end-use certification.
CWC-listed chemicals are permitted for export to States party to the Chemical Weapons Convention provided exporters notify the National Authority, the Cabinet Secretariat and the Directorate General of Foreign Trade in the prescribed format and submit an End Use Certificate within fifteen days of actual export; exports to States not party to the Convention remain restricted and continue to require export licences under the Negative List of Exports.
HB Vol.1 - DEPB Rate list - Appendix 28A
Show AI Summary
DEPB credit rates updated: Annexures fix applicable rates, corrected product descriptions and value caps for export entitlement calculations.
Notification of DEPB credit rates sets product-specific rates and value caps in Annexure A and Annexure B as the operative schedules for calculating DEPB entitlements. Corrigenda to earlier public notices correct export product descriptions, amend value caps and delete or correct specified DEPB entries. The amended schedules and corrigenda apply for the respective export periods indicated and form part of Appendix 28A for entitlement calculation.
Classification of seafood and Aquaculture processed food within the definition of food processing
Show AI Summary
Food processing classification: seafood and aquaculture processed food qualify for zero duty EPCG benefits when capital goods meet threshold.
Processed seafood and aquaculture products are classified within food processing, and exporters of such products qualify for the zero duty EPCG scheme provided the value of capital goods meets or exceeds the scheme's prescribed threshold; this administrative clarification is communicated to customs and licensing authorities.
Monitoring of export obligation against EPCG Licences
Show AI Summary
Export obligation monitoring requires licence-holders to file periodic progress reports and authorities to submit consolidated monthly statements.
RLAs must follow Handbook procedures to monitor export obligation under EPCG licences (applicable to licences issued on or after 5 June 1995). Licence-holders under 15%/10% EPCG must submit annual progress reports within three months from each year's expiry starting the second year; Zero Duty EPCG holders must submit reports within three months from each block's expiry starting the second block. After scrutiny RLAs notify customs on EO fulfilment and send consolidated monthly statements to DGFT with licence, CIF, EO and sectorwise details.
HB Vol.1 amended - EPCG Scheme - DES - Appendix 32
Show AI Summary
EPCG scheme amendments require additional fee for excess CIF and duty plus interest for under utilisation.
Amendments to the Handbook require originals of applications for committee consideration to be filed with regional licensing authorities and attested copies with committees; additional fee where CIF utilised exceeds licence CIF; obligatory payment of full customs duty plus 24% interest per annum if EPCG utilisation is below 90% of the zero duty threshold with proof to the licensing authority within one month; clarification that 24% interest means 24% per annum. Procedural updates address endorsements, DEPB transferability, appendices for certification agencies, and delegated consideration for Electronics and Software EPCG applications.
HB Vol.1 - DEPB Rate list - Appendix 28A
Show AI Summary
DEPB Scheme rates notified for listed export items, effective mid April, with specific formulation calculation rules applied.
Notification under paragraph 4.11 of the Export and Import Policy, 1997-2002, integrates an annexure into Appendix 28A to prescribe item wise DEPB credit rates effective for exports on or after 15 April 1998, corrects a product description in a prior notice, and sets rules for pharmaceutical formulations including a default rate where no specific rate exists, a 75% of mean rule for multi-bulk drug formulations, and specified nil rate exceptions.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Topics

Acts Income Tax