Manufacture-in-bond facilities extend to non-excisable export goods and permit duty-free removal of dutiable inputs for export production.
The Board clarifies that manufacture-in-bond facilities under Rules 12(1)(b) and 13(1)(b) extend to goods manufactured for export whether excisable or non-excisable. Under Rule 13(1)(b), dutiable intermediate goods and packaging materials may be removed duty-free for manufacture-in-bond of export goods, and packing material made in bond and exported with the goods is not liable to excise duty, subject to terms and conditions set by the Collector.

Compounding authority under the Income Tax Act restricted; Commissioners cannot compound offences, only Chief Commissioners or Director Generals may.
Amendments to section 279(2) removed compounding power from Commissioners of Income-tax and concentrated it in the Chief Commissioner and the Director General; Commissioners therefore have no jurisdiction to compound offences under that provision. Chief Commissioners and Commissioners must observe this limitation when dealing with compounding requests and apply the Board's compounding guidelines dated 30/09/1994, with Chief Commissioners responsible for informing subordinate Commissioners of the correct allocation of authority.

Compounding of offences: only Chief Commissioner or Director General may compound, under Section 279(2), following Board guidelines.
Compounding of offences is confined to senior authorities: Commissioners no longer have power to compound; only the Chief Commissioner or the Director General may compound offences, and all compounding requests must follow the Board's procedural guidelines and be communicated to subordinate Commissioners by Chief Commissioners.

Export of commercial goods as baggage permitted when purchased with foreign exchange and supported by proof.
Export of commercial goods in passenger baggage is allowed provided the passenger produces proof of purchase with foreign exchange showing the goods were procured against foreign currency brought into India; suspected large-scale abuse should be reported to the Board for further action.

Duty on DTA clearance: non-excisable goods from EOUs/EPZs attract deemed customs duty, not excise exemption.
Non-excisable goods produced or processed in 100% export-oriented units cleared to the domestic tariff area must be assessed to customs duty on a deemed-imports basis equal to the duty that would be leviable if the article were imported; central excise exemption notifications and excise duty concessions do not apply to such clearances. This rule applies across EOU/EPZ/EHTP/STP schemes where the clause is present, and customs/central excise collectors must review assessments to ensure compliance.

Customs supervision exemption for agricultural and aquaculture EOUs ensures uniform, non cost recovery oversight and no bonding requirement.
Exemption from cost recovery customs supervision is applied to 100% Export Oriented Units in horticulture, floriculture, aquaculture, viticulture and similar sectors that are not amenable to effective customs bonding; such units need not operate under customs bond and the Board has directed that units previously importing under the general exemption scheme be brought under the same uniform, non supervisory treatment immediately.

Invoice issuance rules: Board requires officers to notify trade and implement importer-related invoicing guidance.
The Board enclosed a circular and corrigendum directing officers to implement and operationalise its instructions on invoicing under the Central Excise framework, and to issue public notices and internal instructions so that the Board's guidance on provisions relating to importers is communicated to trade and enforced by concerned officials.

Godown-wise registration under RG 23D required, and 'preventive officer' amended to 'proper officer of customs' for importers.
Corrigendum requires maintenance of the RG 23D register godown-wise where a registered person has multiple godowns; registration is with the Superintendent over the office premises while details of all godowns must be provided, and in multi-collectorate towns a copy of the Registration Certificate in proforma R-2 must be lodged with range officers for godowns in other collectorates. The term "preventive officer" is substituted by "proper officer of customs" in import-related provisions.

Budget-day removal restrictions require advance clearances, supervised removals and mandatory stock declarations under excise rules.
Strict enforcement of Budget-day removal restrictions and suspension of the Self Removal Procedure requires assessees to file advance applications for clearance, furnish prescribed declarations of last invoice and closing stock, and observe supervision by designated proper officers; provisional applications may be accepted in specified continuous-process or essential-service situations, while Collectors may grant limited relaxations in bona fide cases subject to reporting and ex post facto approval and penalties for false or missing declarations.

Modvat credit reversal required when inputs are written off; officers must conduct timely checks to prevent misuse.
Assessees must immediately reverse Modvat credit taken on inputs that have been written off for stock purposes and notify the concerned Range Officers; failure to reverse or delayed reversal constitutes misuse of the Modvat scheme. Central Excise Range Officers, Audit and Preventive parties are directed to conduct timely checks and inform field formations to prevent revenue leakage.

Watch Dog Panels for customs expedite day-to-day resolution of operational clearance issues and strengthen trade-customs liaison.
Constitution of local Watch Dog Panels at major customs houses comprising representatives of importer/exporter associations, Customs House associations and the Collector of Customs to meet frequently and resolve day-to-day operational and procedural clearance problems affecting trade, operating alongside Public Grievance Committees; nominations from trade and quarterly reporting on effectiveness to the Board are required.

Reward disbursement: expedite payments promptly and require supervisory review of any undue delay by collectors and competent authorities.
Competent authorities are directed to expedite payment of sanctioned rewards and to ensure disbursement within three months of sanction; any delay must be examined and explained by the Collector, with supervisory review to address systemic causes and prevent recurrence.

Export documentation clearance obligations: expedite AR 4 processing immediately and ensure administrative accountability to prevent export disruptions.
Central Excise officers must expedite clearance of AR 4s under Value Based and Quantity Based Advance Licence to prevent adverse effects on exports; persistent serious delays should prompt effective administrative action, and Collectors must personally ensure accountability and inform field formations and trade interests.

Delegation of reconstitution powers to principal collectors enables local reconstitution of regional advisory committees under Board guidelines.
Principal Collectors are delegated authority to reconstitute Regional Advisory Committees for organised sector and small scale industries, to act in accordance with existing Board guidelines, forward details to the Board for post-facto approval, ensure nominees represent registered associations with audited accounts, and continue to send public notices and minutes of RAC meetings to the Board.

TRAs issuance must be centralised under DEEC with DEEC Book debit and admissibility checks before clearance.
Issuance of Telegraphic Release Advises (TRAs) under the DEEC Scheme must be performed only by Group 7/DEEC after making DEEC Book debit entries and ensuring the goods are admissible for duty concession; ports of clearance may debit TRAs received only after admissibility checks, clearance of goods, and reporting particulars to the port of registration. Customs Houses must stop independent TRA issuance by Licensing Sections, redeploy staff as needed to the DEEC cell, issue appropriate office instructions, and report actions taken.

Registrar of Companies reform to simplify name checks, routine filings and charge registration for faster corporate registry services.
Simplify and expedite ROC registry functions by enabling computerised name checks, relaxing promoter subscription matching where one promoter is common, allowing ROCs to approve abbreviated names, extending name availability and accelerating disposal; accept routine filings (prospectus, balance sheets, annual returns, Form 32) on intake after verifying enclosures and fee; simplify registration of charges by stamping triplicate filings as "Registered" and returning them immediately; endorse transfer deeds for extension applications across the table; improve records weeding, ledgerisation/computer feeding and harmonise administrative practices while delegating additional powers to ROCs.

Inter-unit transfer of goods between EOUs/EPZ Units authorised for manufacture, use or direct export under clarified customs notifications.
Inter-unit transfer of goods between 100% Export Oriented Units and Export Processing Zone Units is authorised for manufacture and export or for use within the transferee unit, including transfer for direct export; customs notifications have been issued to expressly record these permitted purposes and to clarify that the change is declaratory and not intended to abridge existing transfer facilities.

Nexus between imported inputs and export products must be established, ensuring compliance with Notifications and Board guidance.
Requirement to establish a nexus between imported duty-free inputs and the exported products remains operative for Advance Licence and DEEC Book Part I transactions despite withdrawal of a related trade circular, and Collectors must continue to verify that the inputs declared for import are those used or required to be used in the export product in accordance with Notifications and Board instructions, subject to specified Notification exemptions.

Circular correction: omission of a factually incorrect paragraph on Tajima embroidery machine classification to clarify its vertical-type status.
The Board states that the second paragraph of Circular No. 42/42/94-CX is factually incorrect and not relevant to whether the 'Tajima' brand embroidery machine is a vertical type, and directs that the second paragraph be omitted from the earlier circular.

Invoice issuance under Rule 57G: registration, RG 23D records and monthly verification secure Modvat entitlement.
Issuance of invoices under Rule 57G requires registration under Rule 174 with a prescribed certificate limited to specified premises and commodities; invoices must have preprinted serials and duplicate copies must accompany goods as transport and Modvat cover. Registered persons must maintain RG 23D records godown-wise, submit monthly photocopies of RG 23D and triplicate invoices, and allow Range Superintendents to verify triplicates against receiving duplicates and to deface or endorse receiving documents to record Modvat utilisation and balances.