Bulk licence entitlement expanded for diamond importers, allowing increased import value linked to prior year rough diamond imports.
Under the added provision to Paragraph 8.22 of the Handbook of Procedures, the value of a bulk licence for authorised diamond bulk importers shall be fixed at one and a half times the total value of rough diamonds imported by them under bulk licences in the preceding licensing year, linking current bulk licence entitlement to prior year imports.

Export allocation authorisation for free sale sugar quota designates a sole agency for preferential EU and US shipments under certification requirements.
The circular authorises augmentation of the allocation assigned to M/s Indian Sugar & General Industry Export Import Corporation Ltd. to permit preferential exports to the European Union and the United States, designates that corporation as the sole agency authorised for those preferential shipments, and confirms such exports are subject to pre-shipment certification by the Export Inspection Council while the overall free sale quota ceiling and existing terms remain unchanged.

Duty Entitlement Pass-book Scheme: exporters earn pre-notified duty credits usable to offset customs duties on eligible imports.
The DEPB Scheme issues exporters duty-free entitlement credits in a pass-book at pre-determined ad valorem rates usable to offset basic and additional customs duties on imports except negative-list items. Pre-export DEPBs may carry provisional entitlement based on past performance, requiring set-off by subsequent exports or security (bond/bank guarantee) and recovery if entitlement is not earned within the DEPB validity. DEPBs are port-specific unless exceptional permission is granted; exports must use blue duty-free shipping bills with declared DGFT serial and claimed rate, and Customs must verify FOB values and maintain DEPB-wise ledgers and monthly duty-forgone reporting.

Register of Scrutiny of RT-12 Returns preserves oversight of self-assessed duties using prescribed proforma and reporting requirements.
Maintenance of a Register of Scrutiny of RT-12 Returns and Revenue Realisations is required despite self-assessment. Range Officers must use the prescribed proforma to record receipt dates, provisional or final status, assessee-assessed duty, scrutiny date and results, amounts debited in PLA/RG-23A/RG-23C, demands or refunds, and signatures. The Monthly Technical Report must reflect "progress of scrutiny". The Register comprises Parts I-VI specifying cover contents, authority, index, page headers with manufacturer details, detailed scrutiny columns with marking instructions for provisional ('P') and final ('F') assessments, and a commodity-wise revenue abstract.

Exemption for damaged gifted food consignments permitted when certified converted to animal feed, enabling customs exemption.
Damaged consignments of gifted food declared unfit for human consumption but fit for animal feed are eligible for the benefit of General Exemption Notification when converted for animal consumption; this applies irrespective of whether damage occurred before or after customs clearance, subject to a certificate from the concerned State government confirming conversion into animal feed.

Higher depreciation rate for computers allowed on debonding from EHTP/STP/EOUs under accelerated quarterly schedule, subject to overall cap
Allowance of accelerated depreciation on computers at debonding from EHTP/STP/EOU/EPZ units: 7% per quarter in the first year (total 28%), 7% per quarter in the second year (total 28%) and 5% per quarter in the third year (total 20%), subject to a maximum of 70%; other capital equipment continues to receive normal depreciation rates.

Duty exemption licence validity extended, lengthening the export obligation period for qualifying licences issued under Handbook procedures.
Licences issued on or after 1 October 1995 under the Duty Exemption Scheme (Chapter 7, Handbook of Procedures Vol.1) that originally carried twelve month validity or export obligation periods are extended to eighteen months. Revalidation and further extension for licences issued before 1 April 1997 are governed by the Handbook of Procedures (Vol.1), 1997-2002.

DEPB Scheme format standardised for issuing Duty Entitlement Passbooks, subject to customs verification and negative list eligibility.
The circular standardises issuance of DEPB Scheme licences using existing Import/Export Licence forms for pre-export and post-export purposes, requiring recording of shipping bill particulars, FOB/CIF currency values and exporter identification. Licences are subject to customs verification of shipping bills; items not in the Negative List are allowed for import under DEPB and no exchange control copy will be issued. The format must reflect currency area, licensing and export periods, transferability or actual user conditions, and cross-reference Handbook of Procedures requirements.

Duty Entitlement Passbook credit rates announced: exporters eligible for FOB based export credit under DEPB scheme.
Notification establishes percentage-based credit entitlement under the Duty Entitlement Passbook scheme measured on the FOB value of exports realized in freely convertible currency. It publishes product-specific credit rates for Leather, Plastic and Readymade Garments and directs incorporation of the annexed schedule into the Handbook of Procedures as an appendix, thereby making those rates the operative basis for claiming DEPB credit.

Transshipment procedure: follow the prescribed protocol for full vehicle transfers or for consignments split across vehicles.
Clarification directs that when an entire consignment is transshipped from one vehicle to another due to lack of an Inter State Transport Permit, the procedure in Para 3.1 of the referenced circular applies; if the consignment is split and loaded into multiple vehicles, the procedure in Para 3.2 applies, thereby designating the applicable protocol for full transfers versus split load transshipments.

Conversion option for pending value-based advance license applications permitted; alternatively drawback claim allowed under new Exim Policy.
No value-based Advance Licenses will be issued from 1 April 1997; pending applications filed before that date may be converted into Advance Licenses under the new Exim Policy and Handbook of Procedures without fresh applications, or applicants may claim drawback in lieu. Passbook Scheme exports are barred from 1 April 1997, though exports on or before 31 March 1997 remain eligible for credit, which may be used for imports within one year from grant, subject to licensing authority approval.

Service tax audit visits limited to prior approved, periodic verifications and tiered sampling for sectoral account audits.
On site verifications for mistakes may be conducted by the Service Tax Cell only with prior Commissioner approval and at prescribed periodic intervals. Annual audits of accounts and records are required for telephone, insurance and stock broker services. Stock brokers are subject to tiered selection and sampling norms-lower contributors face smaller proportional selection and document checks, while higher contributors are subject to greater selection rates and more extensive selective document scrutiny.

Classification of fruit pulp based drinks: frozen pulp included, juice and concentrate classified separately under juice headings.
Fruit pulp is a distinct product category that includes frozen fruit pulp; "fruit pulp based drinks" therefore cover drinks made from frozen pulp but do not include fruit juice or fruit juice concentrate, which must be classified under the tariff entries applicable to juice based drinks in accordance with HSN explanatory notes.

Duty exemption scheme: standard input-output norms specified under Handbook of Procedure for export-import policy guidance.
The Public Notice integrates the Handbook of Procedure, 1997-2002 (Vol.2) with the Export and Import Policy and identifies Chapter 7 as governing the Duty Exemption Scheme; it prescribes the Standard Input Output Norms for that scheme as set out in Annex I for administrative implementation.

Import exemption for films requires certification of festival awards, participation, or notified journal reviews and legal compliance.
Imports of cinematograph films and related formats are licence-free for specified cultural institutions and otherwise licence-free only where the Central Board of Film Certification (or designated officer) certifies that the film has won awards, participated in official sections of notified International Film Festivals, or received favourable reviews in Ministry-notified prestigious film journals. Importers must comply with Indian distribution and exhibition laws, including the Cinematograph Act public exhibition certificate. Unauthorised/pirated film imports are prohibited and foreign reprints of Indian films require prior written Ministry permission; the Ministry may waive requirements in public interest.

Vehicle import restrictions: eligible categories may import subject to payment abroad, customs conditions and no-sale restrictions.
Import of passenger cars and automobile vehicles is restricted and permitted only for specified eligible importer categories subject to conditions: payment for the vehicle made abroad (except limited exceptions), customs duty payment requirements, fulfilment of category-specific conditions, declaration of permanent settlement where applicable, limits on quantity and prior use for used vehicles, execution of a bond equal to the customs assessed c.i.f. value (for most importers), and a no-sale condition for certain categories requiring re-export or sale to designated entities if disposed of during the restricted period.

Input-Output Norms notified under export-import policy establishing standard norms for duty exemption scheme compliance procedures.
Standard Input-Output Norms are notified for application under the Export and Import Policy, 1997-2002; Chapter 7 governs the Duty Exemption Scheme, and Annex I to Public Notice No.2(PN)/1997-2002 contains the standard norms to be used for entitlement and compliance, issued administratively by the Directorate General of Foreign Trade in the Handbook of Procedures (Vol.2).

Handbook of Procedures notification under export-import policy - handbook volume formally notified and brought into force.
The Director General of Foreign Trade, exercising powers under Paragraph 4.11 of the Export and Import Policy, 1997-2002, notifies the Handbook of Procedures, Volume 1, as the operative procedural guide for export-import transactions and declares it to come into force from the commencement of the policy period; the notice is issued in the public interest with a file reference and signature.

Adjudication authority for under-valuation: Commissioner-level jurisdiction persists when final valuation is reduced after investigation.
Where an importer declares a higher value but investigation or expert advice leads the adjudicating authority to lower the value below the threshold, adjudication remains with the Commissioner of Customs because the lowering is effected when the final order is passed after satisfaction of the adjudicating authority. Jurisdiction is therefore determined by the value as finally adjudicated, not merely by the initial declared value.

Excisability of assembled cable jointing kits: assembling duty-paid components creates manufacture and requires tariff classification accordingly.
Assembling duty-paid articles into a commercially distinct cable jointing kit, which performs protection, insulation and jointing of telecommunication cables, constitutes manufacture and the kit must be classified as goods put up in sets by reference to the component giving the set its essential character, with such kits chargeable under the tariff heading applicable to cable sealing/jointing systems.