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Sesame seeds Exports - Licence required
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Export licensing: sesame and certain oilseeds for consumption may not be stopped; licenses required only for planting exports.
Exports of sesame seeds, HPS groundnut and safflower seeds for consumption are not to be stopped; exports for planting purposes require an export licence and authorities must issue instructions to permit consumption consignments while licensing planting consignments.
Drawback on OTS cans - Only Basic Customs Duty
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Drawback allocation: only basic customs duty counted for electrolytic tinplate in OTS cans used as packing material.
For All Industry drawback rates on food and fruit preparations, the All Customs allocation for electrolytic tinplate used in OTS cans as packing material includes only the Basic Customs Duty; CVD and other additional customs duties were not considered in that allocation.
Under Invoicing of Imported 2nd hand
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Under-invoicing of imported secondhand wind turbines: field formations instructed to assess valuation and report developments promptly.
The circular identifies a strong likelihood of under-invoicing for imported secondhand wind turbines and directs field formations to undertake careful, case-specific customs valuation assessments and to report any developments urgently to the central authority monitoring customs valuation.
Goods sent Abroad for Repairs etc. - Clarification
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Re-import identity verification: re-imported repaired goods allowed without original import documents if identity matches via shipping bill.
Re-imported goods sent abroad for repairs or testing may be re-imported without an import licence if Customs is satisfied they are the same items exported; identity is established by export documents such as the Shipping Bill and export invoices showing description, marks/nos and other identifying particulars, and original initial import documents need not be produced.
Correction of typographical error in the spellings of chemical and drugs under certain customs and central excise notification
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Correction of statutory spelling errors clarifies tariff descriptions and does not expand exemption scope; pending cases to be adjusted.
Correction of typographical errors in specified customs and central excise notifications rectifies the spellings of listed chemicals and drugs (including Mesna, N Carbethoxy 4 Piperidone and Pyrimethamine) by amending descriptions. The amendments are purely textual and do not extend or alter the scope of existing exemptions or tariff treatment. Administrative instruction requires that any pending cases affected by the prior misspellings be disposed of in accordance with the corrected descriptions.
Correction of typographical error in the spellings of a drug under notification No. 13/95- Customs
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Typographical correction of drug description preserves concessional customs duty entitlement for affected imports.
The amending notification corrects the spelling of s Fluorouracil and does not alter the scope of the existing exemption; imports made during the interim period between the original notification and its amendment continue to qualify for the concessional customs duty rate, and pending cases should be disposed of accordingly.
Private Bonded Warehouse - Availability of space certificate from Public Bonded Warehouse not required
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Availability of space certificate not required for private bonded warehouse applications, licensing must proceed on merits.
The requirement of a 'no objection' or availability of space certificate from a Public Bonded Warehouse is not a precondition to consider or grant a licence for a Private Bonded Warehouse in the same area; applications must be evaluated and decided on their individual merits without regard to space availability in the Public Bonded Warehouse.

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Acts Income Tax