Classification of nickel perforated cylinders: appeal dismissed for small revenue, question of law left open, refer substantial cases.
Whether nickel perforated cylinders used for developing and fixing designs are chargeable to Central Excise duty was left unresolved when the Supreme Court dismissed the departmental appeal for smallness of revenue after CEGAT had allowed the manufacturer's appeal relying on tribunal precedents; the Board requests referral of substantially revenue significant cases for consideration of filing a civil appeal.

DEPB rate amendment: additions to export benefit schedules for combed cotton yarn and inclusion of spices board.
Amendment to the Handbook of Procedures (Vol.1) adds DEPB rate entries for combed cotton yarn against cotton waste, inserts the Spices Board, Cochin as a designated entry for spices and cashewnuts, and issues a corrigendum to paragraph 3(1)(i) of the Appendix under the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993 to clarify permitted dispatch for personal or institutional use.

Concessional duty for greenhouse equipment permitted on presentation of designated authority certificate; end-user proof no longer required for concession.
Concessional import duty for specified Green House equipment under Sl. No. 166 of Notification No. 20/99-Cus. is available on production at importation of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Commerce stating the goods are required for use in a Green House; the notification contains no actual user condition, and field formations should not insist on an end user requirement, thereby modifying the earlier Board instruction imposing an actual user condition.

Creation of computer networks from duty-paid equipment not treated as manufacture where no new name, character or use
Whether creating a computer network by interconnecting duty-paid computers and peripherals constitutes manufacture is addressed. Computers and networks (LAN/WAN), coordinated by a server and subject to additions and deletions, do not amount to manufacture where no good with a distinct new name, character and use is produced.

Out of turn hearing requests must state detailed reasons; only justified, substantial-revenue or recurring-issue cases qualify.
Applications for early or out of turn hearing before the Tribunal must state written, reasoned grounds; Commissioners must file such applications only in deserving cases supported by proper and detailed reasons, such as very substantial amounts, issues no longer res integra, or recurring matters with substantial revenue implications, and not as routine requests.

DEPB entitlement for dyes: allowed when shipping bill broadly matches rate list and colour index reference corresponds.
Where Shipping Bill descriptions for dyes and dye stuff broadly correspond to DEPB rate list entries, entitlement may be allowed under the relevant DEPB serial provided the colour index (CI) reference in the Shipping Bill matches the CI reference in the DEPB rate list; the CI reference is the decisive identifier for claim verification.

EXIM code amendment updates classification for areca (betel) nut, creating two specific entries and deleting another.
Amendment under paragraph 4.11 of the Export and Import Policy, 1997-2002 revises EXIM code 080290 to specify Betel nut/ Areca nut, whole and Betel nut/ Areca nut, split ground, and deletes the prior third entry; issued as a public notice dated 29 November 1999 to amend Public Notice No.25 (RE-98)/97-02.

Duplicate licence validity clarified: duplicates are co-terminus, with six-month revalidation for licences lost in custody.
Duplicate licences are co-terminus with the original and will not be issued after original expiry; however, where a DEPB or an Advance Licence with transferability is lost in the custody of DGFT/Customs and certified by the authority, a duplicate will be issued and revalidated for six months from its date of issuance, and an FIR copy will not be required. Appendix 40 is amended to update the list of agencies/funds eligible for deemed export benefits to include multilateral development agencies and related entities.

Clubbing of duty free licences permitted at regional level when regional offices monitor headquarters-issued licences, subject to procedural conditions.
Regional Licensing Authorities may consider requests to club Advance Licences or other duty free licences issued by headquarters with licences they issued, provided the applicant meets the procedural and eligibility conditions prescribed in the Handbook of Procedures, Vol. 1, because monitoring of headquarters-issued licences is performed at the regional level.

Classification of animal feed supplements: premixes with vitamins and additives to follow Harmonized System heading for feed preparations.
The DGFT directs that premixes containing vitamins, provitamins, amino acids, coccidiostats and similar additives intended exclusively as animal feed supplements are to be classified under the Harmonized System heading for animal feed preparations in accordance with the Explanatory Notes to the Harmonized Commodity Description and Coding System, for uniform customs and licensing treatment.

Product classification: composite artware with mixed materials excluded from 'aluminium artware' DEPB benefit due to input-output norms.
Composite decorative articles partly of aluminium and partly of other materials are not classifiable under the DEPB entry for "Aluminium Artware" because the entry's wording excludes mixed material artware and DEPB Entries must be interpreted against standard input output norms; the product in question falls outside the scope of the corresponding standard norms and so is not eligible for DEPB benefit.

Drawback interest period reduced; monthly statements must adopt revised pending-period breakups for claim reporting henceforth.
Amendment reduces the period after which interest is payable on duty drawback claims from three months to two months and requires the monthly statement on receipts, disposal and pendency of drawback claims to present pending cases under four periods: below one month; one to two months; over two months; and over one year.

Certificate for tax deducted at source remains obligatory even when the payer bears the tax, requiring issuance to the payee.
Where a payer bears the tax and pays the payee net of tax, the payer must gross up the income for deduction purposes, deduct tax, and is legally obliged to furnish the prescribed certificate of tax deducted at source to the payee within the prescribed time so the payee can claim credit; bearing the tax under an agreement does not absolve the payer of the duty to issue the certificate.

Drawback entitlement clarified: All Industry Rates apply to plastic fabrics and made up articles regardless of tariff chapter classification.
All Industry Rate drawback for plastic fabrics, tarpaulins and other made up plastic articles specified under SS Nos. 63.01 and 63.02 is payable irrespective of whether the goods are classified under the plastic goods chapter or the made up articles chapter of the Drawback Table; claims should be settled at those specified rates and field formations and Trade informed by Standing Orders and Public Notices.

Genuine hardship under section 273A(4) must exist at application and at order for penalty relief.
The existence of genuine hardship under section 273A(4) must be demonstrated at the time the assessee makes the application and must continue to exist at the time the Commissioner passes an order; relief also requires that the assessee has cooperated in related inquiries and that the Commissioner records reasons for any reduction, waiver, stay or compounding of penalties or recovery proceedings.

Excisability of odoriferous compounds: those formed during agarbathi manufacture are not excisable if nonmarketable, and no duty is leviable.
Those odoriferous compounds and agarbathi dough mixed with such substances, being brand specific secret formulations not sold in the market in the normal course of trade, are not marketable and therefore do not qualify as an excisable product; accordingly no duty is leviable on such compounds arising during the course of manufacture of agarbathi.

Export realisation compliance: exporters must submit proof or pay equivalent cash to justify DEPB claims and retain licence privileges.
Non realisation of export proceeds for exports under DEPB requires licence holders to pay in cash an amount equivalent to the DEPB entitlement for unrealised proceeds; partial realisation similarly mandates cash payment for the unrealised portion. The authority has allowed a final opportunity to submit proof of realisation or pay the required cash, warning suspension of further DEPB or advance licences and other regulatory action for non compliance.

Courier clearance obligations: mandatory records for samples, registration decisions within a prescribed period, and periodic customs checks.
Customs formations must maintain records of bona fide samples imported through courier channels; Commissionerates must prescribe and ensure maintenance of records and accounts by registered authorised couriers and ensure Customs conducts regular checks of those records; Commissioners must decide applications for registration as authorised couriers within a prescribed time-bound period once all relevant documents are submitted.

Waiver of interest: claims based on press notes are not sustainable; waivers must follow Board orders' parameters.
Waiver of interest based on the Press Note of 21-5-1996 is not sustainable because the Press Note merely gave broad advance publicity and does not override the Board's final order; claims for waiver must be considered only within the parameters of the Board's order dated 23-5-1996 read with the subsequent order, and waivers are to be granted by the Chief Commissioner of Income-tax and the Director General of Income-tax in accordance with those criteria.

Extension of export time limit for onions permits NOC-based shipments under the amended deadline.
The policy circular amends the final paragraph of Policy Circular No.40 (RE-99) to extend the 15 day export window for onion shipments under NOCs issued by canalising agencies on or before 31.5.99, changing the permissive deadline from 18 November 1999 to 19 November 1999; this amendment is issued with DGFT approval.