Temporary assignment of vigilance and KCS branch duties to joint commissioners without additional remuneration during officer's leave.
On an officer's ex India leave the order directs that the Vigilance Branch work be undertaken by the designated Joint Commissioner and the KCS Branch work by another Joint Commissioner, each in addition to existing duties and without extra remuneration until the incumbent resumes duty; the direction is issued with the prior approval of the Commissioner and circulated internally to senior officers, relevant branches and departmental records.

Processing backlog of income tax returns: prioritise refund claims and use TDS data to expedite clearance.
Directs prioritised clearance of AY 2007 08 returns: process refund claims (including e returns) by 30 September 2008, use DGIT (Systems) TDS data on CDs and AST instructions to process electronic refund returns, process inter RCC PAN migration refunds on TMS, acquire all electronic returns into the RCC database before the next CASS run, process paper ITR 4/5 business returns not under section 44AB on AST before next CASS, and give lowest priority to salary returns with no refund/demand and TDS claims below the specified threshold; report AST processing difficulties to DGIT (Systems) or the Board.

Fringe benefit tax compliance requires completing a corresponding assessment order after scrutiny of affected corporate cases.
Where corporate cases selected for scrutiny under the Action Plan 2008-09 return income at or above the stated threshold and FBT applies, an assessment order must also be completed under section 115WE of the Income-tax Act, 1961 after scrutiny.

Assessee code validation: Banks must reject challans with invalid non-assessee codes and update their software accordingly.
New Non-Assessee registrant codes for Central Excise and Service Tax will be generated and transmitted to banks; banks must not upload challans with assessee codes ending in "ZZZ" and should advise payers without an assessee code to obtain one from the Commissionerate. Banks must modify their software to the revised 'Incremental Assessee Code Master' format and updated RT51 and RT58 file formats. NSDL will implement central system validations to reject challans with the prohibited trailing code, and such challans with tender dates beyond the notified cutoff will not be accepted.

Non assessee registrant codes: banks must reject challans with prohibited ZZZ suffix and update import software accordingly.
A new category of Non Assessee registrants has been created with defined Central Excise and Service Tax code structures (PAN based and non PAN formats). Banks must not upload challans with assessee codes ending in "ZZZ"; branches should advise payers without codes to obtain an assessee code from the Commissionerate. Banks must modify the Incremental Assessee Code Master import program and adopt revised RT51/RT58 formats so that NSDL will reject challans with prohibited ZZZ suffixes once validations are enabled.

Overseas investment documentation: designated AD banks to retain share certificates and certify in APR form.
Share certificates or other documentary evidence of acquisition of foreign securities need not be submitted to the Reserve Bank; instead such documents shall be submitted to and retained by the designated AD Category I bank, which must monitor and verify their bonafides and submit a certificate to the Reserve Bank as an annexure to the APR (Part III of Form ODI).

Transshipment of FCL to CFS permitted after reduced first-custodian custody period; IGM amendment and CFS consent required.
Permits transshipment of landed full container loads (FCL) from the first custodian terminal to approved Container Freight Stations (CFS) to reduce terminal dwell: transfers require an amendment to the IGM based on a written request by importer/CHA or authorized shipping agent/liner, and must include the receiving CFS custodian's consent and custodian-cum-transhipment bond details; standing instructions may serve as written request; liners file the transshipment application after CFS acceptance.

Rights issue notice periods and consolidated results requirement tighten listing obligations, enhancing disclosure and valuation fairness.
Amendments require shorter, specified advance notices to stock exchanges and transfer book closure for rights issues; mandate independent merchant bankers' fairness opinions for valuations in mergers to be provided to shareholders; permit filing of consolidated quarterly results within two months while standalone results remain due within one month, with publication limited to consolidated results where elected and access to standalone figures ensured; require limited review reports for last quarter unaudited submissions and board placement of limited review reports only where post review variations exceed the prescribed threshold; and update formats, accounting references and auditor report templates. Applicability is immediate, with some consolidated publication rules effective from the second quarter.

Classification of marble slabs: fibre net or resin application does not remove raw stone concession eligibility.
When marble slabs retain the original uneven cut or sawn surface, application of glass fibre net or polyester resin/hardener to strengthen or repair them does not change their character as stone for tariff purposes; the fibre net is removed before fixing, and such slabs remain classifiable as raw/unfinished stone and continue to qualify for the concessional rate of duty under the relevant notification.

Access to registered premises: authorized officers may enter for scrutiny and verification to protect revenue within jurisdiction.
Under the Service Tax Rules an officer authorized by the Commissioner may access premises registered under the Rules for scrutiny, verification and checks to safeguard revenue. The Commissionerate authorizes officers of the rank of Inspector and above in Service Tax Divisions I-III and in Audit (Hdqrs.) and SIV to exercise these powers within the Commissionerate's jurisdiction and asks trade associations to notify their members.

All Industry Rates of Duty Drawback revised, new schedule effective with specified eligibility, exclusions and procedural conditions.
Revised All Industry Rates of Duty Drawback effective 1 September 2008 require claims to be filed against tariff items in the annexed Schedule aligned at the four digit level with the Customs Tariff Act, 1975. Rates are subject to specified notes and procedural conditions including rules 11-13, inclusions (packing), definitions ("dyed", "article of leather"), a composite article self declaration rule, a minimum payable threshold, and express exclusions for goods from section 65 warehouses, Advance Licence/DFRC/DEPB exports, 100% EOUs, FTZ/EPZ/SEZ units and rebate/other specified schemes.

Dispute Resolution Scheme clarifies eligibility and exclusions for service tax arrears, and treatment of revisional orders.
The Dispute Resolution Scheme, 2008 provides compounding eligibility for service tax arrears unpaid before the cut off date where arrears (including interest and penalty) were leviable under the Finance Act, 1994 and pending liability does not exceed the monetary ceiling; it also covers cases of only interest and penalty. Orders under Chapter V, including revisional orders by the Commissioner issued on or before the cut off date, form the basis for compounding calculations. Notices under revisional power that only give an opportunity to be heard do not affect arrears computation, and acceptance of the Scheme finalizes pending revisional proceedings.

Dispute Resolution Scheme eligibility clarified: pre-existing show-cause notices with small pending service tax arrears covered.
The Dispute Resolution Scheme, 2008 applies where a show cause notice was issued on or before the cut-off and the pending service tax arrear in the case, as on that cut-off date, is within the prescribed threshold; the Scheme is applied according to the pending position as on the cut-off date, and it also covers show cause notices issued only for imposition of penalty where no service tax amount is outstanding.

DFIA revalidation extended with waived application fee and streamlined filing allowing originals and amendment sheets.
Revalidation of Duty Free Import Authorisations is extended to the specified 2008 date with no application fee; revalidation requests may be filed in the request letter with the original DFIA and amendment sheets. The documentary requirement for MODVAT/CENVAT non availment is amended to permit a counter signed certificate, an authenticated ARE 1 or similar document evidencing non availment, with exemption where exports are non dutiable or licences were issued under customs notification requiring excise payment at clearance.

Bank guarantee acceptance: Customs-executed BG/LUT accepted on proof to RA; RA to endorse release subject to NOC/EODC.
Existing Customs-executed Bank Guarantee/Legal Undertaking (BG/LUT) for the full licence value suffices if proof is furnished to the Regional Authority, exempting the need to execute a separate BG/LUT with the RA; the RA shall endorse that Customs will release or redeem the BG/LUT only after receipt of NOC or EODC and forward a copy to the Customs Authority at the port. For products lacking SION, the authorisation holder must submit an Aayaat-Niryaat Form with prescribed documents to the Norms Committee before shipment and include the Advance Authorisation annual requirement number, date and originating file number in the covering letter.

VKGUY scheme classification corrected, extending eligibility to cashew and value added cashew exports for a retrospective period.
Correction to VKGUY product classifications updates Product Code entry 05 to include all items of Chapter 8 of ITC (HS) and entry 07 to include all items of Chapter 20 of ITC (HS). VKGUY Product Code No. 10.28 is deleted, and exports of cashew and value added cashew products are made eligible for VKGUY scheme benefits as continuing products with retrospective applicability for the earlier export period.

Amendment to export promotion council listings updates addresses and removes specified regional offices, altering official registry entries.
Amendments to Appendix-2 of the Handbook of Procedures under paragraph 2.4 of the Foreign Trade Policy update the Cotton Textiles Export Promotion Council's registered and regional office contact information and delete specified regional offices, and amend the Services Export Promotion Council's official address and contact details, as issued by the Director General of Foreign Trade by public notice.

Delisting amendment restores an agency's listing on the Certificate of Origin (Non Preferential) authorised agencies roster.
Delisting of an agency from the roster authorised to issue Certificate of Origin (Non Preferential) is rescinded; the earlier entry removing Meghalaya International Exporters Chamber of Commerce (MIECC), Dawki Jaintia Hills from Appendix 4C of the Handbook of Procedures (Vol. I) is deleted, restoring the agency's listing under powers conferred by the Foreign Trade Policy and notified by public notice.

Alternative bank certificate for deemed export benefits required to be submitted with domestic supplier certificate.
EOUs claiming deemed export benefits on a disclaimer basis must furnish an alternative bank certificate stating that the amount against the specified invoice or details has been debited from the EOU's account, bearing the banker's signature, full bank address, branch and city, and official stamp; this alternative bank certificate must be submitted along with the domestic supplier certificate prescribed in Appendix 22B of the Handbook of Procedures.

Direct Port Delivery for accredited importers and eligible EOUs allowed subject to compliance, procedures, and conditional withdrawal.
Direct Port Delivery (DPD) is permitted selectively for Accredited Client Programme importers and eligible export oriented units upon application to the Commissioner of Customs (Import) JNCH, conditioned on past performance and ability to comply; applicants must file advance RMS Bills of Entry, pay duties, obtain DPD Superintendent clearance following preventive checks, and evacuate containers within the prescribed timeframe, with damaged, tampered or delayed containers moved to designated CFS for normal clearance.