Import entitlement increase for rough marble blocks/slabs expands annual permitted quantity and updates allocation under prior eligibility rules.
The Circular amends prior Policy Circular No.13 (RE 08)/2004 2009 by increasing the total import allocation for rough marble blocks/slabs for 2008-09 from 1.1 lakh MT to 1.4 lakh MT, directing Licensing Authorities and Customs to implement the revised entitlement under the scheme.

Jurisdiction for IEC issuance: multi-product SEZs under Development Commissioners; single-product and IT/ITES SEZs under DGFT regional authorities.
Amendment to Appendix 1 clarifies jurisdiction for IEC issuance in SEZs: units in multi product SEZs shall come under the jurisdiction of the respective Development Commissioners; units in single product SEZs, including IT/ITES SEZs, shall have IEC issuance work handled by the respective Regional Authorities of the Director General of Foreign Trade.

VKGUY eligibility updated: handmade jute, coir and cotton carpets qualify for export benefits subject to certification and exclusions.
Amendment adds VKGUY product code 09.26 for handmade carpets and textile floor coverings of jute, coir and cotton (including synthetic handmade carpets) to Appendix 37A Table 9, making such exports eligible for VKGUY benefits from the stated effective export date. KVIC/KVIB sourcing or registration is not required for this code; "Handmade" includes hand-made, hand-woven, hand-knotted and hand-tufted; exporters with Focus Product/Market Scheme benefits are ineligible; and VKGUY benefits are admissible only for handmade products, with the Coir Board to certify handmade status if contested.

Duty Credit Scrip filing timeframe clarified to specify filing windows and cut-off for prior shipments.
Applications for obtaining Duty Credit Scrip must be filed within twelve months from date of export or within six months from date of realization or three months from date of printing/release of the shipping bill, whichever is later; for shipments made prior to inclusion/modification by Public Notices the last date is six months from the end of the month of the relevant Public Notice or the foregoing time period, whichever is later; a separate final cut-off applies for SFIS claims.

Filing deadline clarified: late cut applies to Chapter 3 export scheme claims filed after the prescribed last dates.
For exports made from 1 April 2006 to 31 March 2008 realised by 31 March 2008, the last date to file Chapter 3 FTP applications is 30 November 2008; where realisation is after 31 March 2008, the filing deadline is governed by Para 3.23.10 HBP Vol. I as amended. Late cut under Para 3.23.2 read with Para 9.3 HBP Vol. I applies to applications filed after the prescribed last date, including for exports in the stated period.

Certificate of Origin delisting: Agencies removed for failing eligibility criteria, altering authorized issuers for export certification.
The Director General of Foreign Trade amends Appendix 4 C of the Handbook of Procedures by delisting specified state chambers and export bodies from the list of agencies authorized to issue Certificate of Origin Non Preferential for failing to satisfy the eligibility criteria established by the controlling public notice; the public notice lists delisted agencies with identifying details and states the measure is taken in the public interest.

Modification of IEC: IEC issued to a debonded EOU is cancelled and a fresh IEC issued against the same PAN.
When a 100% EOU that obtained its IEC from the Development Commissioner of a Special Economic Zone de-bonds and converts into a DTA unit, the existing IEC shall be cancelled and archived and, against the same PAN, the concerned Regional Authority will issue a fresh IEC; subsequent modifications in the new IEC shall be carried out by the concerned Regional Authority. If a DTA unit converts into a 100% EOU, the IEC issued by the Regional Authority remains valid after conversion.

Bank guarantee or legal undertaking requirement before customs clearance for Advance Authorisation, DFIA and EPCG schemes.
Authorisation holders must execute a Bank Guarantee or Legal Undertaking (BG/LUT) with Customs before clearance of goods under Advance Authorisation, DFIA and EPCG; the RA will endorse the licence/authorisation to that effect. For indigenous sourcing, BG/LUT must be furnished to the RA as per Customs Circular No.58/2004, as amended.

Import eligibility documentation: requirement to furnish CA-certified tax-filed accounts to prove annual marble sales threshold for import entitlement.
Applicants seeking entitlement to import rough marble blocks/slabs for 2008-09 must furnish a Chartered Accountant certified statement of accounts filed with income tax authorities for 2004-05, 2005-06 and 2006-07 to establish an indigenous sales turnover of marble slabs/tiles of Rs.1 crore and above in each of those years, supplementing requirements in prior Policy Circulars.

Refund processing time: statutory period from receipt of a complete application triggers interest entitlement if refunds remain unsettled.
Amendments establish a 30-day disposal period for Duty Drawback, Terminal Excise Duty and CST refunds counted from receipt of a complete application; interest is payable if not settled within that period, no separate interest application is required, a single cheque may include principal and interest, and authorities must maintain separate accounts for interest. Applications at the counter will be scrutinized and returned for rectification if deficient before acceptance as complete.

New Additional Focus Products added to export benefits index, enabling FPS benefits for specified fasteners and sewing machine parts.
Appendix 37D, Table 11 (K. New Additional Focus Products) in the Handbook of Procedures, Vol. I (RE 2008) is amended to add screws and bolts, threaded nuts, threaded rods/articles, non-threaded washers, non-threaded rivets, and certain sewing machine parts; these products are made eligible for FPS export benefits as specified by the Director General of Foreign Trade.

Market linked focus product benefits extended to specified bicycle and valve products for designated export markets under foreign trade policy
The amendment inserts an Index of Market Linked Focus Products entry enumerating bicycle-related products and specified valves and links them to Tanzania, Nigeria, Kenya, Brazil and Ukraine; those products, when destined for the listed linked markets, are eligible for export incentives under the Foreign Trade Policy provision governing Market Linked Focus Products, with benefits effective for exports from 1.4.2008.

Clearance of capital goods in DTA allowed upon payment of applicable duty and compliance with prevailing import policy.
Amendment permits clearance of capital goods, including second hand, into the Domestic Tariff Area under the Foreign Trade Policy on payment of applicable duty and in accordance with the import policy in force on the date of such clearance.

EPCG scheme eligibility for airport service payments clarified; specified receipts qualify for EO discharge while others are excluded.
Eligible receipts for EPCG EO discharge by an airport service provider include charges from foreign airlines and foreign nationals such as landing and parking, land and space rentals, warehousing and related handling charges, CUTE counter charges, and Passenger Service Fee portions collected via airlines from foreign nationals; payments from ground handlers qualify only if not claimed by the handler and accompanied by a disclaimer. Excluded are licence fees from Trade Concessionaires, payments from duty free operators, the security portion of Passenger Service Fee, and cargo handling charges for Indian consumers. Payments by foreign airlines from repatriable INR earnings are treated as free foreign exchange.

All Industry Rate of Deemed export drawback set to nil for HSD and furnace oil supplied to EOU/SEZ units.
The All Industry Rate of Deemed export Drawback for HSD and Furnace Oil supplied by domestic oil companies to EOU/SEZ units is declared nil per metric tonne, effective 24.6.2008 until further orders, communicated by Public Notice No. 57/(RE-2008)/2004-2009 under the Foreign Trade Policy and covering supplies under relevant policy schemes.

Regional authority jurisdiction updated to reassign specific districts under the Foreign Trade Policy via amendment to Appendix I.
Amendment in Appendix I of the Handbook of Procedure under paragraph 2.4 of the Foreign Trade Policy adds a regional authority entry assigning territorial jurisdiction over specified districts to the Joint Director General of Foreign Trade at Moradabad and provides the office contact details; the Public Notice states the change is issued in public interest.

Standard Input Output Norms updated for aluminum cast exports, revising required aluminum scrap and ingot input ratios.
Amendment to the Standard Input Output Norms (SION) updates entry C-27 for Aluminum / Aluminum Alloy Cast Articles: for each kilogram of aluminum content in the export product, permissible imported inputs are Aluminum Scrap at 1.10 Kg per Kg of aluminum content, or Aluminum Ingot at 1.06 Kg per Kg of aluminum content. The change is made by Public Notice amending the Handbook of Procedures (Vol.2) via ANNEXURE "A".

Free Sale Quota allocation for sugar to the United States under Tariff Rate Quota continues under existing preferential export procedures.
Allocation of part of the 2007-2008 Free Sale Quota of raw sugar for export under the Tariff Rate Quota to the United States is made, designating M/s. Indian Sugar Exim Corporation Limited as the agency for preferential quota exports; existing procedures, including issuance of the GSP certificate and other prescribed certifications for sugar exports to the United States, shall continue to be followed.

Deemed exports: DTA supplies to EOUs qualify for deemed export benefits where goods are permitted under HBP v.I.
Supplies from the Domestic Tariff Area to EOUs, EHTPs, STPs and BTPs are deemed exports, making the DTA supplier eligible for deemed export benefits; EOUs may claim benefits via a supplier disclaimer. Deemed export benefits under Chapter 8 of the FTP are limited to goods permitted for EOUs under para 6.6.1 of HBP v.I.

Net Foreign Exchange obligation tied to block period measurement; failure triggers staged notices and eventual penal action.
Calculation of Net Foreign Exchange shall be cumulative over the block period as per para 6.5 of FTP, replacing prior five year references; units must achieve positive NFE for the block period. Failure triggers staged administrative steps: a cautionary letter after one year, a show cause notice at the end of the third or subsequent year, and initiation of penal action by the Development Commissioner after completion of the block period under the FT(D&R) Act, 1992, with final decision aimed within six months and in any event within one year.