Extension of certification filing deadline: application and deficiency correction periods for export and service export house certificates extended.
Extension of the certification filing deadline for recognition as Export House, Trading House, Star Trading House, Super Star Trading House, Service Export House, International Service Export House, International Star Service Export House and International Super Star Service Export House by amending paragraph 12.2(a) of the Handbook of Procedures; concurrent extensions to the periods for communication of deficiencies by licensing authorities and for applicants to rectify deficiencies.

DEPB rate amendments expand and revise export entitlements, adding product entries and treating incomplete CKD/SKD kits as complete for benefits.
Amendments to Appendix 28A revise DEPB entitlements and add product entries: Engineering (S.No.588-594) sets DEPB rates for machined parts and alloy cast iron brake drums and amends S.No.91 and S.No.363 to 19%; Textiles deletes S.No.11, amends S.No.10 to "Cotton Socks / Stockings (Knitted)", adds 68(d) for woolen blended hosiery at 7% and revises S.No.44(a) and S.No.73; Chemical consolidates S.No.917 into S.No.493 at 8%; Plastics amends S.No.121 and adds S.No.144 at 11%; portable products exported as incomplete CKD/SKD kits with specified components are treated as complete for DEPB benefits.

Classification of cigarette paper: logo printing during continuous manufacture does not create a new product.
Printing a brand name or logo on cigarette paper during a continuous process that receives paper in bobbins and prints, stuffs and cuts in one machine does not change the paper's name, character or use; the paper therefore retains its specific tariff classification as cigarette paper rather than being treated as printed or surface-decorated paper.

Standard Input-Output Norms amendment updates SION entries and adds sectoral import-export input norms under DGFT authority
The Director General of Foreign Trade issues a Public Notice amending the Statement of Standard Input Output Norms in the Handbook of Procedures, Vol.2 by making textual corrections, quantity amendments, deletions and substitutions of norms, and by adding new SION entries in Chemicals and Allied Products (A 2387 to A 2402) and Engineering Products (C 1501 to C 1517). The notice details itemised import inputs, permitted quantities (kg/kg, net to net, percentage of FOB), component lists for export products and accountability clauses, and directs insertion of amendments as per Annexures A, B and C.

Service tax scope expanded as definitions of tour operators and cab rental broadened, triggering wider registration and tax liability.
The Budget changes introduce a full exemption for mechanised slaughter houses and terminate prior exemptions for Tour Operators and Rent a Cab services, necessitating levy and registration of those service providers under widened statutory definitions; amendments also validate retrospective rules shifting liability for Goods Transport Operators and Clearing & Forwarding Agents to service receivers, disallowing refunds and permitting recovery of amounts previously refunded with interest.

Border trade permission expanded to allow normal commodity imports via the Moreh land customs station subject to applicable customs duties.
In addition to the items listed in the referenced public notice, normal trade in other commodities through the Moreh Land Customs Station is permitted, subject to payment of customs duties applicable to international trade.

IEC modification deadline requires submission of updated IECs to enable electronic transmission to Customs, or shipments denied.
The online IEC modification facility ceases effective 1 March 2000; those who updated online must submit a hard copy of the modified IEC by 15 March 2000, and incomplete applications will be rejected. Parties unable to update online must file modification applications with required documents under the Handbook of Procedure, Vol. I by the same date. IECs will be transmitted electronically to Customs after the deadline, so IECs issued before 16 November 1999 should be modified by 15 March 2000 to ensure electronic transmission; otherwise Customs will not allow shipments from 1 April 2000.

Drawback sanction authority: appraisers now have uniform sanction limits across ports, with random checks and full pre-audit.
Customs Appraisers at all ports are authorised to sanction drawback claims up to a uniform limit in each case; Assistant Commissioners must conduct random test checks of five percent of cases to ensure compliance with sanctioning instructions; Internal Audit will continue to perform 100% pre-audit of all drawback claims; Customs Houses must issue standing orders and public notices to inform staff and trade; earlier circulars delegating sanctioning powers are superseded.

Drawback conversion: Circular clarification confirms DEEC-cum-drawback shipping bill conversion falls under earlier guidelines, notify trade.
The guidelines in Circular No. 74/1997-Customs shall also apply to the conversion of drawback shipping bills into DEEC-cum-drawback shipping bills, correcting an inadvertent omission; the position must be communicated to staff and trade by standing orders, public notices or office orders.

Classification of vanilla extract under other vegetable saps and extracts determines its customs duty treatment and applicable rate.
Vanilla extract does not fall within the HS subheading limited to hops and, per the Explanatory Notes, should be classified under the residual "other" category of vegetable saps and extracts; pending assessments are to be finalised accordingly and any implementation difficulties reported to the Board.

Bulk or loose import classification determines concessional customs duty eligibility based on retail packability and repacking.
Classification of vegetable oils as 'in loose or bulk form' must be made case-by-case. A key test is whether the imported packing is of a size that permits retail sale in that packing; if it is, the oil generally does not qualify for concessional treatment. Conversely, oils in packing not intended for direct retail sale or which are to be repackaged/refilled by the importer before sale will normally be regarded as in loose or bulk form. Schedule III to the Packaged Commodities Rules may inform the assessment.

Special Economic Zone renaming and DEPB adjustment rules updated, plus administrative corrections to handbook appendices.
Amendments correct paragraph numbering and provide that where foreign exchange realised is less than the amount on which DEPB credit was obtained, the DEPB holder must pay, in cash, an amount proportionate to the duty-free credit utilised on imports, including SAD, with 24% interest from the date of imports until deposit. The notice also substitutes "FTZ/Free Trade Zone" with "SEZ/Special Economic Zone" across specified appendices, adds Namakkal to licensing listings, corrects DEPB entitlement for theobromine, updates agency names/addresses, adds a certification agency, and deletes a chamber from the Certificate of Origin list.

CVD exemption restricted to garment-manufacturing machines; erroneous extensions must be corrected and duties promptly demanded.
CVD exemption under the Zero Duty EPCG Scheme is confined to machines directly used in the manufacture or processing of textile garments (including knitwear); machines used only for fabric processing do not qualify. Where the exemption was wrongly extended to fabric-processing machines, show-cause notices demanding CVD should be issued and provisional assessments finalised denying the exemption, with the Board to be informed of action taken.

EPCG Scheme licensing: defined lists govern eligible capital goods and RLAs may grant concessional licences within limits.
Licences under the EPCG Scheme for hotel, textile and garment sectors are limited to capital goods specified in designated Customs notifications and Annexure III; RLAs may grant Zero Duty or 10% duty licences within their financial limits for listed items without Headquarters reference, while applications for items outside those lists must be referred to the Headquarters EPCG Committee for nexus fixation. Licences issued on self-declaration remain subject to final Headquarters disallowance, which triggers Customs duty and interest liabilities on disallowed goods.

Proforma for government-PSU litigation: revised submission required for High Power Committee clearance with prescribed enclosures and approval.
Public Sector Undertakings must obtain clearance from the High Power Committee before pursuing litigation against Government Departments by submitting a revised proforma with prescribed enclosures (Order-in-Original, Order-in-Appeal, Memorandum of Appeal, etc.) to Member (L&J) immediately after filing an appeal. References must conform to the annexed proforma, state reasons for deferred cases if applicable, and carry approval of the Secretary for Ministries/Departments or the Chief Executive Officer for Central Government PSUs.

Baggage rules: tourists may import personal effects duty free without passport endorsement per prescribed conditions.
Customs must not endorse passports for imports of tourists' personal effects because the Baggage Rules contain no provision for passport endorsement; tourists may clear permitted personal effects and travel souvenirs duty free subject to the conditions and limits set out in the Baggage Rules and accompanying guidance on the definition of personal effects.

Misdeclaration of rice consignments requires inspection to enforce OGL broken-rice standard and prevent circumvention by importers
The Board directs that all rice consignments be opened and physically examined to detect misdeclaration where first-class (unbroken) rice is declared as broken to qualify under the Open General Licence; inspections must verify conformity with the OGL standard requiring a minimum proportion of broken rice, and standing instructions should be issued to field officers, with implementation difficulties reported to the Board.

Degree equivalence for CHA licence: certificates and diplomas not accepted unless university explicitly declares equivalence.
Certificates or diplomas shall not be accepted as equivalent to a degree for CHA licence examination eligibility unless the concerned university explicitly declares such equivalence; notably, Certificates of Competency for Master Mariner and Master of a Foreign Going Ship are not to be considered degree-equivalent.

Duty-free import procedures for EOUs and allied units simplified, delegating re-export and clearance powers to Assistant Commissioner.
Amendments align Customs and Central Excise permissions with the Exim Policy and simplify procedures for EOUs and EPZ/STP/EHTP units by delegating clearance of used packing materials and non-capital goods to the Assistant Commissioner, harmonising delegation for re-export of imported goods to the Assistant Commissioner, removing Development Commissioner recommendation requirements for spares/fuels/lubricants for captive power, adjusting procurement/import recommendation levels for captive power plants, removing sample quantity restrictions for certain units, and revising agro-processing eligibility so agro-processing units in bonded areas may operate under the EOU scheme.

Dematerialisation requirement: IPO securities must trade only in dematerialised form and issuers must contract with depositories.
Trading in securities of companies making initial public offers must be in dematerialised form only; issuers must enter into agreements with all depositories and provide investors the option of dematerialised allotment. Lead merchant bankers must furnish final printed and soft copies of the final offer document to SEBI within short filing timelines, certify that the HTML soft copy is identical to the printed prospectus, and comply with Schedule XXIII technical and labelling requirements; failure to comply will prevent processing.