Duty treatment for EOU/EPZ DTA sales: pay duty as if imported at the effective rate when obligations are met.
EOU/EPZ sales in the DTA of freely importable finished products beyond prescribed limits are to be charged duty as if imported, calculated at the effective rate of duty, where NFEP and export obligations are met. Samples cleared for sale are similarly liable to duty as if imported. Wax, silver and rubber-model samples may be exported for promotion without insisting on GR formalities, and personal carriage of jewellery follows existing customs personal-carriage procedures with Export Certificate endorsement; GR formalities need not be insisted upon.

Re-export of rough diamonds permitted for EOU/EPZ licence holders subject to licence conditions and Development Commissioner permission.
EOU and EPZ units holding valid Replenishment or Diamond Imprest licences may re-export dead stock, broken stones or rough diamonds up to the EXIM Policy percentage limit on the value of imported or indigenously procured stones; rough diamonds are not restricted and the concession applies to both imported and indigenous stones, subject to prior permission from the Development Commissioner of the relevant EOU/EPZ.

Use of computers for training permitted within bonded premises by STP units, subject to export-obligation compliance.
STP units may use computer systems in their bonded premises for training, including commercial training, provided no computer terminal is installed outside the bonded area. Training use-whether for unit personnel or third parties-is compatible with the units' export-oriented purpose, remains subject to compliance with export obligations and relevant Customs provisions, and is permitted even after export obligations are completed, so long as training is conducted within the bonded premises.

DEPB credit rates notified, updating export credit percentages for listed chemical and plastic products under policy.
Notification under paragraph 4.11 of the Export and Import Policy that specifies DEPB credit rates (as percentages of FOB export value) for listed export products. The annexure, forming part of Appendix-28A of the Handbook of Procedures (Vol.1), tabulates item-specific DEPB rates across chemical and plastic product groups to govern entitlement calculations under the DEPB scheme.

Service tax on consulting engineer and manpower recruitment services commences by government appointment under Finance Act powers.
Imposition of service tax on consulting engineer and manpower recruitment agency services is announced, with the Central Government appointing a commencement date under powers conferred by the Finance Act, 1997 and issuing a notification to bring the tax on those specified taxable services into force, thereby informing trade of the operational start for levy and compliance obligations.

Service tax on consulting engineers and manpower recruitment services requires collection, registration, valuation and staged payment procedures.
Service tax applies to manpower recruitment agencies and consulting engineers; taxable value is the gross amount charged to the client for recruitment or consultancy services, excluding reimbursed actual expenses supported by documentary evidence. The billing agency or consulting engineer who raises the bill is responsible for collecting and remitting tax, which must be paid on receipts at each stage by the 15th of the succeeding month. Registration, quarterly returns, payment in prescribed bank branches, provisional assessment, and assessment and appellate procedures under Central Excise law apply; overseas consulting services paid in convertible foreign exchange are exempt.

Exemption from service tax for consulting engineers on foreign projects where charges are received in convertible foreign exchange.
The Central Government exempted from the levy of service tax the value of taxable service rendered by a consulting engineer to a client for any project based in a foreign country, provided the charges for such services are received in convertible foreign exchange, by Notification No. 25/97 under powers conferred by Section 93 of the Finance Act, 1994.

Service tax extension to consulting engineers and manpower recruitment agencies creates taxable supplier obligation for billed services.
Imposition of service tax is extended to providers who bill clients for specified services by inserting two categories into rule 2(1)(D): consulting engineer and manpower recruitment agency, each defined as the person who raises a bill for services rendered to a client. The Service Tax (Fourth Amendment) Rules, 1997, made under the Finance Act, 1994, take effect from 7th July, 1997 and reference Notification No. 24/97 as authority.

Service tax on consulting and manpower recruitment services requires registration, timely payment, quarterly returns and penalties for non-compliance.
Service tax applies to services provided by Consulting Engineers and Manpower Recruitment Agencies, with the service-provider who bills being responsible for collection and registration. Collections must be deposited by the prescribed deadline using TR-6; provisional assessment may be sought where exact collections cannot be determined. Quarterly returns in Form ST-3 (and ST-3A where relevant) are required, invoices must show service tax separately, and interest and penalties apply for delayed payment, non-collection, inaccurate valuation or non-filing, with the Central Excise appellate framework applicable.

Concessional import notification compliance triggers customs duty recovery where hospitals fail to provide mandated free treatment.
Customs field formations must monitor compliance with notification No. 64/88-Cus conditions-free treatment quotas for outdoor and low income indoor patients-and initiate demand and recovery proceedings where institutions fail to meet those obligations. Rosha Committee identifications of non compliance are to be acted upon, and breaches reported by any agency or individual may be pursued without waiting for further orders from the certifying authority.

Advance noting of Bill of Entry permits pre-manifest processing, subject to presentation against the import manifest within thirty days.
Advance noting permits presentation of Bills of Entry before import manifest delivery where the vessel/aircraft is expected within thirty days. Importers submit five copies plus supporting transport and commercial documents and a declaration; the fifth copy is the Advance Noting copy. The Import Department assigns an advance noting register and system reference, forwards the entry for assessment and concurrent audit, and on receipt of the IGM re-presents the entry with originals for noting. If the IGM is not filed within thirty days the advance entry must be surrendered for cancellation. Interest on unpaid duty runs from seven days after return for payment following audit endorsement.

Service tax assessment and collection: Central Excise officers designated and residual assessee category clarified by excluded services.
Amendment designates Central Excise officers for service tax assessment and collection under Rule 3 by substituting the Table's "Any other assessee" entry to exclude a specified list of services, thereby clarifying which providers are covered by the general assessee category; the Commissioner of Central Excise exercises corresponding jurisdiction for service tax matters and required forms and clarifications are listed for administrative compliance.

Service tax on mandap services and air travel agent commissions requires collection, valuation rules, registration and penalties.
Service tax is imposed from 1 July 1997 on services by mandap keepers and air travel agents. A mandap keeper is liable for tax on the gross amount charged for letting immovable property for functions, including ancillary charges and catering (with a 40% abatement where catering is supplied by the same provider, making tax leviable on 60% of the total). Air travel agents are liable on commission earned from airlines or may opt to discharge liability by paying a prescribed percentage of basic fare. Both categories must register, collect and remit tax, file returns, maintain records and are subject to interest and penalties for non-compliance.

MODVAT credit reversal: exports accepted to discharge obligation on certified reversal and interest payment.
Exports where MODVAT/input stage credit was reversed after factory clearance may be accepted to discharge export obligation on production of a certificate from the Assistant Commissioner of Central Excise confirming reversal by the stipulated cut off and payment of interest for the period the credit was retained; this certificate is acceptable from manufacturer exporters and merchant exporters who had indicated supporting manufacturer(s) at licence issuance.

Modvat credit admissibility on raw materials used to produce packing material affirmed, earlier denial withdrawn
Admissibility of modvat credit on raw materials used to manufacture packing material is recognised; pending disputes must be decided in line with the Larger Bench decision in M/s. Ashwini Vanaspati Ltd., the Board accepts that packing material includes both ready-to-use containers and the raw inputs used to make them, and Circular No. 10/90-CX.8 dated 13.2.90 is withdrawn.

Classification of rubberised tyre cord fabric confirmed as rubberised textile fabric for excise purposes, with prior instruction withdrawn.
Rubberised tyre cord fabric used in cycle-tyre manufacture, whether weftless or containing wefts, is classifiable as rubberised textile fabrics under the relevant tariff heading; products in which the textile serves solely as reinforcement are excluded. A prior Board telex instruction is withdrawn and pending disputes/assessments should be finalised accordingly.

Standard Input Output Norms amended: new and revised sectoral SION entries alter permitted import inputs and entitlement calculations.
Public Notice amends the Handbook of Procedures Vol. 2 by adding new Standard Input Output Norms across multiple sectors and substituting, deleting or correcting existing SION entries. Annexures B-H introduce new entries with specified input items and quantities; Annexure A records targeted substitutions, quantity corrections, alternative input options, deletions and specification requirements (including material grades, consumables allowances and minimum value addition conditions). Fisheries entries include IQF weight adjustments and alternative input equivalences; textile entries change raw wool permissions to scoured wool.

Amendment to Standard Input Output Norms updates allowable import inputs and adds product entries under export procedure.
Amendment to Standard Input Output Norms updates the Handbook of Procedures, Vol.2 by issuing corrections, substitutions and new entries across Chemicals, Engineering, Leather, Plastic and Miscellaneous product schedules; it prescribes revised import item descriptions, adjusted input quantities, complete replacement of normative tables where specified, and annexed detailed input output lists and wastage/allowance rules that govern permitted imports against specified export products.

Service tax on mandap and air travel agent services: taxable value, abatement for catering, and registration obligations apply.
Service tax applies to mandap keepers and air travel agents: mandap service covers letting of immovable property and related facilities including catering (taxable on 60% when catering is supplied), with tax due when service is rendered; air travel agent tax is on commission from airlines with an optional fare-based payment method. Persons responsible must register, deposit tax in prescribed form and head, file quarterly returns, may seek provisional assessment, and follow specified procedures for assessment, refund and appeals.

Service tax payment deadlines require deposit by monthly cutoff and payment within 75 days to avoid penalty.
Collected service tax must be deposited to government accounts by the fifteenth day of the succeeding month; if the person responsible for collection fails to collect the tax, that person is liable to pay the tax to government within seventy-five days from the close of the month in which the service was rendered, and failure to pay within that period attracts interest and an additional penalty.