Mandatory heavy metal testing for exported purely herbal AYUSH medicines: exporters must label products or provide approved lab certificates.
Exporters of purely herbal Ayurveda, Siddha and Unani (AYUSH) medicines must either conspicuously mark export containers with the words "Heavy metals within permissible limits" or furnish a prescribed certificate from an approved laboratory with consignment papers; the representative of the Drug Controller General (India) at the airport or port of shipment is responsible for examining consignments and ensuring compliance with this requirement.

Port clearance requirements: Assistant Commissioner (Export) to grant written departure orders; night clearances allowed with post facto approval.
No conveyance may depart the Customs station without a written departure order by the proper officer. The Assistant Commissioner (Export) is the designated officer on working days; off day duties are rotated by the Additional Commissioner. Port clearance applications must include specified documents (harbour master and police NOCs, passenger list, income tax certificate, light dues receipt, duty particulars for provision/bunker stores where applicable, and general declarations). If a vessel must sail at night and the Assistant Commissioner is unavailable, the Preventive Officer may grant clearance with subsequent post facto approval and verification by the Assistant Commissioner.

Anti-money laundering reporting obligations require intermediaries to preserve records and file CTRs and STRs promptly.
Intermediaries must comply with PMLA rules by designating a Principal Officer and notifying FIU IND; maintain and preserve Rule 3 transaction records and client identity records for ten years; implement a client identification program under Rule 9; and report monthly Cash Transaction Reports by the 15th of the succeeding month and Suspicious Transaction Reports within seven days, with the Principal Officer responsible for timely submission and for recording reasons for suspiciousness. Confidentiality must be maintained, no tipping off or account restrictions on account of an STR, and Principal Officer details must be submitted to FIU IND.

DDP pricing permits turnkey supply and installation for projects under international competitive bidding by notified multilateral or bilateral agencies.
Amendment permits recognition of supply and installation obligations under turnkey contracts for projects financed by multilateral or bilateral agencies notified by the Department of Economic Affairs, where procurement is by International Competitive Bidding and bids have been invited and evaluated on the basis of Delivered Duty Paid (DDP) prices for goods manufactured abroad; this clause is inserted below condition (a) in Appendix 22C and Appendix 27 certificate formats in the Handbook of Procedures (Vol. I).

Photo attestation standards for IEC applications: bank certificates with qualifying liability remarks are inadmissible, compliance required.
Photographs of Proprietors/Partners/Directors must be properly pasted and certified on IEC application forms; bank attestations containing qualifying remarks that limit the bank's responsibility or only confirm signature conformity are unacceptable. For all fresh IEC applications and status modification cases, such bank certificates and photograph attestations with qualifying remarks shall not be accepted, and trade and bankers must comply to avoid processing delays.

Regulatory amendment: deletion of specific provisions in Appendix 39 takes immediate effect under foreign trade policy authority.
Deletion of Column 5 (ii) and Note 2 of Appendix 39 to the Handbook of Procedures (Vol. I) is notified by Public Notice No.92/2005 under the powers of Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures, with the deletion taking immediate effect and issued in the public interest.

Export procedures for shed antler shavings require procurement certificates and pre-shipment inspection; limited exemption applies.
Prospective exporters must apply within 30 days to the Chief Wildlife Warden and DGFT, stating quantity and unit price, and submit a valid export order/irrevocable letter of credit together with a Legal Procurement Certificate. Each consignment and related documents will undergo pre-shipment inspection and verification by the Regional Deputy Director, Wildlife Preservation. A one-time exemption for export under these procedures is allowed for two months from Notification No.50; no exports are permitted after that period. Applications received timely will be considered by the Export Facilitation Committee for export licences and may be subject to further conditions.

Vishesh Krishi Upaj Yojana eligibility confirmed for specified sesamum seed exports during the defined prior period.
Exports of Sesamum Indicum (ITC HS Code 120740; 12074010 / 12074090) under Entry No. 08.526 of Appendix 37A are entitled to Vishesh Krishi Upaj Yojana benefits for exports made in the specified prior period between 01.09.2004 and 13.09.2005 only.

Taxability of software maintenance clarified as taxable under maintenance or repair services, with collection of unpaid tax directed.
Tax liability arises on maintenance or repair of computer software under the classification of maintenance or repair services. The circular clarifies that maintenance, repair or servicing of software is taxable, superseding prior clarifications, and directs authorities to assess and collect unpaid service tax for such services from the date the earlier exemption was rescinded.

Deduction of transportation cost: return-journey charges not deductible unless invoice expressly excludes them.
Deduction of transportation costs is limited to actual outward carriage from place of removal to place of delivery; amounts recovered for the empty vehicle's return trip are not deductible. Unless the assessee expressly states in the invoice that transportation charges do not include return-journey charges, deduction of such return-journey transportation charges will not be admissible.

Disposal by auction requires bidder registration, earnest money deposit, and timely payment with delivery obligations.
Disposal of seized, confiscated and time expired goods shall be by electronic auction or by physical tendering. E auction bidders must register on payment of a refundable registration fee and will be allotted login credentials; physical tenders are submitted as sealed bids to the Disposal Unit. Lot details and inspection availability will be published on the Mumbai Customs website and Customs House Notice Board at least three working days prior. Bidders must submit an Earnest Money Deposit in the prescribed form; EMD for e auction is deposited before close and for physical tenders with the tender document. Results are announced two hours after close and the successful bidder must deposit the balance and take delivery within the prescribed period.

Authorisation as Authorised Dealer Category II expands permitted non trade current account foreign exchange services for select licensed entities.
The circular establishes Authorised Dealer - Category II, permitting selected upgraded FFMCs, specified cooperative and regional rural banks and other entities to undertake specified non trade current account foreign exchange transactions in addition to FFMC activities, subject to eligibility criteria (including minimum net owned funds for upgradation), reporting, inspection/audit and KYC/anti money laundering norms.

Exemption for goods sold with documentary proof - consumed-only materials not excluded from taxable service value under notification.
Notification No. 12/2003-S.T. exempts the value of goods and materials sold by the service provider to the recipient during provision of service only where documentary evidence of such sale exists; goods consumed in providing the service and not available for sale are not entitled to that exemption and must be included in the taxable value of the service.

Foreign direct investment ceiling change leads to an extended compliance deadline for telecom companies under amended Press Note.
The Government modified Press Note 5 (2005 Series) implementing enhanced foreign direct investment ceilings in the telecom sector by extending the period for existing telecom licensees to comply with the Press Note's conditions by an additional four months, thereby altering the original compliance deadline specified in the FDI guidelines.

Valuation of taxable services: draft rules propose methods to determine value when consideration is non monetary or unknown.
Valuation of taxable services currently relies on gross monetary charges under section 67, leaving uncertainty where consideration is non monetary or not explicitly known. The Finance Bill, 2006 proposes replacing that provision and empowering rules prescribing methods to determine taxable value in such circumstances. Draft Service Tax (Determination of Value) Rules, 2006 are circulated and the Tax Research Unit invites comments with provided contact details and a submission deadline.

Taxation of cross border services: draft rules propose a dedicated levy and seek public comments on service categorisation.
Proposes the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 to levy service tax on services provided from abroad and received in India, replacing reliance on the existing Explanation to sub-clause (105) and aligning with principles of the Export of Services Rules, 2005. The Ministry solicits comments on the draft, notably the categorisation of fifteen included services under Rule 3(2), and requests submissions to the Tax Research Unit at the given address and email by the stated deadline.

Service tax expansion: new specified services and reverse charge introduced, with valuation, registration and recordkeeping obligations imposed.
The Finance Act revisions expand the scope of service tax by specifying new taxable services and extending existing categories; introduce a reverse charge for services provided from outside India to recipients in India; substitute section 67 with new valuation provisions for non monetary or indeterminate consideration; adjust exemptions and abatements; and impose enhanced procedural obligations on registration, recordkeeping, inspection, provisional attachment, recovery, and penalty, with specified effective dates and transitional notifications.

Special countervailing duty extended to most imports with specified exemptions and creditability for excise inputs.
The Finance Bill, 2006 revises customs and central excise by extending a special countervailing duty broadly to imports subject to enumerated exemptions, lowering peak customs rates and reducing duties across multiple sectors, while withdrawing specified concessions. Central excise adjustments combine targeted rate reductions and new impositions, RSP abatement changes, unified treatment for certain tobacco and pan masala products, and statutory notes expanding what constitutes "manufacture." Procedural and valuation amendments, tariff re alignment to eight digit codes, retrospective corrections for export schemes, and reporting requirements for revenue and price data are also introduced.

Amendments to Standard Input-Output Norms update SION entries, add chemical, engineering and food norms and fuel allowances.
Public Notice revises the Handbook of Procedures (Vol.2) SIONs by correcting descriptions and quantities, deleting one entry, and adding new SIONs in annexures for chemicals, engineering and food products; the engineering SIONs set net to net treatment, material weight ratios and a consumables FOB allowance while chemical and food SIONs specify permitted import inputs and quantities, with a fuel allowance added to the general notes.

VKUY eligibility limited to notified products and value added variants; unauthorised benefit claims must be recovered by authorities.
Eligibility for Vishesh Krishi Upaj Yojana benefits is limited to products and value added variants that are explicitly notified in the Foreign Trade Policy appendix; value added variants not specifically listed (e.g., certain mentha extracts) are not entitled to benefits. Port offices permitting such unlisted claims should be corrected, and Regional Licensing Authorities must initiate recovery proceedings and inform the Directorate General of Foreign Trade.