Duty drawback eligibility: natural dyed made-ups with latex backing qualify when not grey, permitting drawback claims.
The entry for dyed made-ups with rubber/latex backing includes natural dyed made-ups; such goods that are not 'grey' and show processing with dyes or chemicals are eligible for duty drawback because they have borne input-stage duties. Pending claims should be decided accordingly and public notices and standing orders issued to inform trade and guide staff.

Cenvat non availment declaration allows higher duty drawback for knitted garment exports, subject to verification and refund obligations.
Knitted garment exporters may claim the higher All Industry Rate of Drawback by furnishing the prescribed exporter and supporting manufacturer/job worker declarations instead of CENVAT non availment certificates; this facility applies to exports from the date Central Excise levy on knitted garments commenced. Commissioners of Customs must verify declarations per the earlier circular's procedure, settle pending cases accordingly, and issue public notices and standing orders. Declarations require statements of non registration with Central Excise, non payment of duty, and non availment of CENVAT, and an undertaking to refund excess drawback if CENVAT is later found to have been availed.

Inspection schedule for customs systems ensures regular multi tiered inspections and mandatory centralized reporting.
The circular mandates a formal inspection regime for Customs systems and services (Visadex/alerts, EDI/computerisation, wireless, detection equipment, marine fleet, vehicles, weapons, drug test kits). Jurisdictional Commissionerates bear primary responsibility; Deputy/Assistant Commissioners shall inspect monthly and report results under a dedicated MTR section. Additional/Joint Commissioners shall verify quarterly and Commissioners half yearly. Failures must be recorded in MTRs with corrective actions and timeframes; DGRI will consolidate reports and specialised directorates (DRI, DPO, Commissioner Systems, Director (Communication)) will conduct targeted verifications per assigned schedules.

Eligibility of Automatic Teller Machines for concessional duty under customs classification clarified; cash dispensers excluded.
Automatic Teller Machines are multifunctional banking terminals performing cash dispensing and additional banking transactions, while Cash Dispensers are single-purpose machines that only dispense cash; both fall under the office machines tariff heading, but only Automatic Teller Machines qualify for the concessional rate of duty, whereas Cash Dispensers are excluded.

Classification of imports: use petrological test reports to finalise provisional marble assessments; valuation and refund rules apply.
Finalise provisional marble import assessments using petrological classification and GSI, Nagpur test reports (GSI prevailing over CRCL if conflicting); reconstruct missing documents or obtain duplicate laboratory reports and decide cases on merits; do not condone excess imported quantity-initiate penal proceedings where excess exists; apply prescribed benchmark values for valuation with declared higher values prevailing; apply unjust enrichment principles to refunds while presuming pre-cleared duty was passed on; finalise pending cases per these instructions.

SAD debiting requirement: DEPB scrip SAD exemption hinges on let export date determining applicable EXIM policy.
The applicable EXIM policy for a DEPB scrip is determined by the shipping bill "let export date": exports with let export date before the policy change are governed by the earlier EXIM policy and need not have the element of SAD debited in the DEPB scrip for SAD exemption, whereas exports with let export date on or after the policy change are governed by the revised EXIM policy and require debiting the DEPB scrip for the element of SAD to claim SAD exemption.

Duty free procurement rules updated for EOU/EPZ/STP/EHTP/SEZ schemes, revising transfers, eligibility, and penal interest consequences.
Notifications have been amended to align duty free import/procurement rules with the new EXIM Policy 2002-07: trading units under EOU/EPZ are disallowed; inter unit transfers are limited to manufactured goods and capital goods; units may procure duty free from international exhibitions; agriculture EOUs may undertake contract farming with specified duty free inputs; gem and jewellery exchanges permit equivalent metal quantity exchanges; service units qualify only if they export for freely convertible currency; Central Excise Rules updated; penal interest reduced to 15%; surplus power may be sold to DTA or other zone units under specified conditions; DTA clearance of gold scrap for SEZ units permitted on duty payment.

Diamond import policy expands DIL to include semi processed and abolishes certain licences while duty on rough diamonds is removed.
The EXIM Policy 2002-07 and Handbook amendments realign notifications and broaden Diamond Imprest Licence scope to include semi processed, half cut and broken diamonds with corresponding notification changes; they permit authorised labs to export and re import cut and polished diamonds for certification without duty. Several licences for duty free import of rough diamonds have been abolished while import duty on rough diamonds is reduced to nil, prompting replacement notifications for duty free import of certain pearls and precious/semi precious stones. Personal carriage rules, wastage allowances, and value addition norms have also been revised.

Bank guarantee calculation based on effective duty rate for nominated agencies in export-against-supply scheme, reducing transaction costs.
The bank guarantee required under the Export Against Supply by Foreign Buyer scheme for gold imports shall be calculated using the duty rate applicable to nominated agencies rather than the general tariff rate, to reduce transaction costs; a Public Notice is to be issued and implementation difficulties reported to the Board.

Levy of Special Additional Duty applies where imports have not actually borne additional excise duty, despite a nil charge.
Levy of Special Additional Duty applies to imported goods that have not in fact suffered additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957; where duty is nil and no excise has been paid, the exclusion from SAD does not apply and SAD should be levied.

Custodian appointment obligations: infrastructure, insurance, bonds and liability for lost goods ensure customs compliance and security.
The guidelines require custodians to provide safe, expandable premises and modern handling equipment, insure all stored goods, obtain customs concurrence for structural changes, bear security costs, furnish office and residential accommodation and transport for Customs staff, and cover costs of posted Customs personnel. Financial safeguards include a duty bond supported by bank guarantee/Government bond or cash deposit with exemptions for government undertakings, additional bonding for export/transhipment duty incentives, and custodial liability for lost or pilfered goods; subletting requires prior Commissioner approval.

Customs duty on fuel: flight/IGM number change does not trigger duty for foreign going aircraft under customs law.
Leviability of customs duty on fuel and stores consumed during flights between Indian airports depends on the aircraft's status, not administrative identifiers: Circular No. 65/2001 applied only to domestic extension flights, and a change in flight number or IGM/EGM does not convert a foreign going aircraft into an ineligible aircraft for duty free supply of fuel and stores under the Customs Act and Board instructions.

Brand Rate Simplified Scheme: streamlined direct filing, expedited 15 day processing, post verification revocation and one year debarment.
Brand Rate fixation will be handled under a revised Simplified Scheme eliminating pre verification by Central Excise and allowing direct filing in prescribed DBK formats with supporting annexures and original duty paying documents; the Ministry will process complete applications within a short specified period, retain fully utilised originals, return partially used documents with endorsement, and subject all issued Brand Rate letters to post verification, with revocation and debarment for incorrect data.

Import declaration requirements: Mandatory brand, model and specification details must be filed or bills of entry will be returned.
Importers and CHAs must declare brand, model, grade, specification, manufacturer and end use information in Annexure I/Appendix A at the Service Centre; for the listed commodities these particulars are mandatory and Bills of Entry will be objected to and returned if the required fields are not completed, with Service Centre managers instructed to enforce this requirement.

Custodian accountability for sealed export container/truck movements ensures liability for shortages and continuity bond debit upon nonexport.
Export cargo from CFS Mulund may be transferred in sealed containers or trucks to Amritsar airport after customs assessment and stuffing under supervision; the custodian accepts liability for transit shortages and must execute a bond, with FOB value debited from the custodian's continuity bond. On arrival customs verify seals and documents; intact seals obviate further examination and permit "let export" endorsements, enabling drawback sanction and forwarding of transference copies for EGM filing and export records.

Customs data integrity: require brand, model and uniform quantity details in Bills of Entry to support valuation comparison.
Importers and Customs House Agents must ensure invoices and related documents identify brand name, make, model, size, uniform quantity code, specification, composition and strength before submission of Bills of Entry so these particulars can be fed into the computer system at noting; appraising officers and Deputy Commissioners must verify and record these details at noting, assessment and examination, and record additional features found during examination for valuation reference.

Drawback rate corrections and steel-origin declarations require exporters to certify duty-paid imported steel on shipping bills.
Corrections amend specified drawback rates, tariff headings and goods descriptions across multiple chapters, revising numeric rates and maxima and fixing typographical errors. Inserted notes require exporters of listed serial/sub-serial products to declare on the shipping bill that goods are manufactured from duty paid imported steel, supported by a Chartered Engineer's certificate. The corrigendum confines changes to the specified entries and clarifies the serial/sub-serial ranges subject to the certification requirement.

Classification of activated bleaching earth shifted to activated clays heading, requiring reclassification and recovery of short levies.
Activated bleaching earth / activated clay, produced by acid or alkali activation of bentonite and possessing distinct adsorptive and catalytic properties, is excluded from natural clay headings by HS Explanatory Notes and is classifiable as CTH 3802.90 (activated bleaching earth). Customs authorities are directed to reclassify imports accordingly and to issue demand notices where misdeclaration has caused short levy.

Examination norms for export goods: self-certification and self-sealing allowed but port inspections follow reduced sampling rates.
Exporters may continue to remove goods from factories under self-certification and self-sealing, but such consignments will be examined at the port of export according to the reduced sampling and examination percentages established by the subsequent circular; the earlier one-in-five self-sealed container rule has been rescinded as redundant, and exceptions apply for sensitive destinations. Public Notices or Standing Orders should be issued and implementation difficulties reported to the Board.

Rescission of a prior circular confirms detailed instructions on import of currency through post remain operative.
The Board has rescinded a later circular on release of imported currency through post because a more detailed earlier circular comprehensively governs import of currency by post; officers must notify stakeholders via Public Notices or Standing Orders and report implementation difficulties to the Board.