Aseptic packaging paper classification: coated or plastic-covered papers fall under paper coated with plastics heading, altering applicable subheadings.
Coated, impregnated or plastic-covered aseptic packaging papers are not covered by the 'Other' subheading for aseptic packaging but fall under the single-dash description for paper coated, impregnated or covered with plastics. Bleached papers weighing more than 150 g/m2 are classifiable under 4811 51 00; other such papers are classifiable under 4811 59 00. Field formations should finalize pending assessments accordingly.

Market access certification now requires authorised persons' approved users and sales staff to hold continuous segment-specific certification.
The circular modifies the existing market-access framework by deleting a prior sub-clause and inserting a new provision requiring that approved users and sales personnel of Authorised Persons possess and maintain the necessary certification for the respective segments at all times, aligning their obligations with those of stock brokers and sub-brokers; exchanges must amend bye-laws to implement the framework and the measure takes effect immediately under regulatory powers to protect investors.

Faster procedure for clearance of State SEZ bills streamlines inter-departmental consultation and presidential approval process.
Department of Commerce shall consult all concerned central departments, obtain their no-objection confirmations, and forward a consolidated recommendation to the Ministry of Home Affairs for final approval; Ministry of Home Affairs shall obtain the President's assent, and Development Commissioners of SEZs shall send copies of communications to the nodal department of the respective State Government.

Common Adjudicating Authority appointed: Show Cause Notice reassigned for adjudication under Customs Act administrative powers.
The Board, invoking powers under the Customs notifications and statutory provisions, assigns the DRI Show Cause Notice in the matter of M/s Rajita Herbals and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, designating that officer as the Common Adjudicating Authority to adjudicate the notice.

Realization of export proceeds: Declaration No.5 in ANF3E not required if application filed before realization; monitoring continues under HBP.
The DGFT amends the Handbook of Procedures by adding to ANF3E that where an application is filed before realization of export proceeds, Declaration No.5 of ANF3E does not apply; monitoring of realization shall be carried out in terms of Paras 3.11.12 and 3.11.13 of HBP Vol. I.

Actual user condition imposed for specified import items, requiring accountability of actual use on the export side.
The Public Notice inserts notes in the Standard Input-Output Norms requiring that specified import items be allowed only with an actual user condition and with accountability of actual use on the export side, conditioning import entitlement on end-use verification and export-side reporting obligations.

Revised return filing: dealers to submit returns without closing-stock ITO calculation, annexures deferred pending amendment.
Dealers must file June 2010 month and quarter returns without calculating ITO on closing stock and without filing Annexure-2A and Annexure-2B; those Annexures and any ITO carry-forward may be submitted later with revised returns if the Government approves the pending amendments to the DVAT return form and related provisions.

Appointment of Common Adjudicating Authority: transfer of a departmental show cause notice for adjudication by the commissioner.
The Board, invoking powers under the Customs Act notification, assigns a departmental Show Cause Notice issued by an investigative formation to the Common Adjudicating Authority, namely the Commissioner of Customs (Adjudication), directing that the notice be adjudicated by that office.

Disposal of unclaimed goods: formation of task forces to reconcile consignments and expedite disposal to reduce safety and revenue risks.
The Board reiterates that custodians and Customs formations must expeditiously clear or dispose of unclaimed consignments, including hazardous materials, using prescribed disposal procedures such as e auction or tender. Each Customs formation must constitute a Task Force for a comprehensive reconciliation of custodial lists with Customs records, hold periodic meetings with custodians, complete pending investigative and adjudicatory actions, and report age wise status of consignments ripe for disposal by the prescribed date.

Amendment to Handbook of Procedures adds Rough Granite to the paragraph 4.7 commodity list under foreign trade policy powers.
An administrative amendment to the Handbook of Procedures (Vol. I), 2009-14 adds Rough Granite to paragraph 4.7. The Director General of Foreign Trade, exercising powers under the Foreign Trade Policy (Para 2.4), issued Public Notice No. 83/2009-14 to incorporate this commodity into the procedural list and ordered publication in the Gazette for public notification.

Single factory stuffing permission now valid across customs stations subject to procedural safeguards and verification measures.
A single factory stuffing permission valid across all customs stations replaces station-wise permissions and is subject to safeguards: exporters may furnish a list of intended customs stations; the issuing customs house must keep a register with a unique serial number and circulate the permission with contact details of the Preventive Officer/Inspector, Superintendent and Central Excise Range for real-time verification; adverse reports must be notified to the issuing house, which will withdraw and communicate the decision.

Take-out finance permitted for refinancing domestic rupee infrastructure loans under ECB approval route, subject to specified conditions.
Permits take-out finance through ECB under the approval route to refinance domestic rupee loans for new infrastructure projects in specified sectors, subject to RBI approval and conditions: a tripartite agreement with a scheduled take-out within three years of scheduled commercial operation date; minimum average maturity of seven years; compliance by domestic banks with prudential norms; fee to overseas lender capped at 100 basis points until take-out; on take-out the residual loan is treated as ECB in a convertible foreign currency and must meet ECB norms; guarantees by domestic banks/FIs and any post take-out obligations on domestic banks are prohibited; prescribed reporting must be followed.

Write-off of export proceeds permits retention of export incentives except Duty Drawback when RBI/AD authorization and Foreign Mission certificate exist.
Authorised Dealer Category-I banks may permit write-off of unrealised export bills without insisting on surrender of export incentives under FTP export promotion schemes, provided RBI or AD banks allow the write-off on merits, the exporter furnishes a Foreign Mission certificate of non-recovery, and the concession excludes self-write-off cases; Duty Drawback remains excluded and its amounts must be recovered.

TDS claim acceptance expedited: specified return categories receive automatic TDS processing while remaining cases require due verification.
TDS credit for assessment year 2009 10 shall be accepted at the time of return processing for returns in ITR 1 and ITR 2 meeting prescribed low thresholds, and for other return forms meeting the same thresholds plus a ten percent TDS matching requirement; remaining cases require due verification before granting TDS credit.

Lower tax collection certificates require prior administrative approval; station-based thresholds trigger higher-level sign-off and endorsement.
Prior administrative approval is required for issuance of certificates under section 206C(9) permitting lower collection of tax at source, with Addl. CIT/JCIT approval in each case and CIT(TDS) approval where cumulative tax foregone for a buyer, licensee or lessee in a financial year exceeds specified station-based thresholds; approvals must be endorsed to the jurisdictional CIT. Equivalent powers are delegated to officers in the Directorate of Income Tax (International Taxation). "Tax foregone" ordinarily means the difference between tax at the statutory collection rate and tax at the reduced rate for which the certificate is sought.

Appointment of common adjudicating authority assigns a show cause notice to the Commissioner for adjudication under Customs Act powers.
Assigns a Show Cause Notice issued by the Additional Director General, DRI (Hqs) in the case of M/s Nagpal International and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, for adjudication pursuant to Notifications made under the Customs Act and as a continuation of an earlier Board order.

Rectification of L error in bulk liquid export: authorized correction of shipping-bill quantity discrepancies by AC/DC subject to review.
Assistant/Deputy Commissioners of the EGM Co-ordination Unit are authorized to correct L error in shipping bills for bulk liquid exports after receipt of the captain's Ullage Report, which is countersigned by the Boarding Officer. The AC/DC must examine the percentage variation between tentative and final quantities and refer cases with abnormally high differences to the Joint/Additional Commissioner with reasons.

Special currency basket valuation revised; authorised dealer banks must apply the new rupee conversion under FEMA directions.
The Reserve Bank notified a revision of the Rupee value of the special currency basket applicable to the Deferred Payment Protocols with the erstwhile USSR, fixing a revised Rupee value effective from a specified date for application by Authorised Dealer Category I banks. AD Category I banks are directed to inform their constituents. The directions are issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999, without prejudice to other statutory permissions or approvals.

Extension of time for tax filings: reconciliation DVAT 51 and original central declaration forms allowed beyond prescribed deadlines.
The Commissioner extends the deadline for furnishing the reconciliation return in Form DVAT 51 to 31st March, 2010 for the IVth quarter of 2009-10. The Commissioner further extends the time for furnishing the portion marked 'original' of Central Declaration Forms 'C', 'E-I', 'E-II', 'F', 'I', 'J' and 'H' to 31st August, 2010 for declarations relating to 2009-10, pursuant to the specified provisions of the Delhi VAT Rules and Central Sales Tax Rules.

Transference copy transmission requires steamer agents to submit two copies with mate receipts and Boarding Office to dispatch ICD copies.
Steamer agents must submit two sets of transference copies of shipping bills with mate receipts to the TA/STA at the Boarding Office, which will acknowledge receipt, forward copies to the Boarding Officer for endorsement against mate receipts, retain one set for dispatch to the concerned ICD in a sealed cover (by Speed Post or approved agent) and forward the other set to the MCD Section; the Boarding Office must maintain ICD-specific folders and registers and dispatch copies ICD-wise preferably on the 15th and 30th of each month.