Capital goods duty liability: clearance as waste or scrap triggers duty equal to transaction-value levy after prolonged use.
Where CENVAT credit has been taken on capital goods that are later cleared as waste or scrap, an amount equal to the duty leviable on the transaction value for such capital goods is payable; this obligation is mandated under Rule 3(5A) of the CENVAT Credit Rules, 2004 and applies even after prolonged use.

Reversal of cenvat credit requires manufacturers to reverse credit or pay duty on written off inputs, WIP, or finished goods.
Where the value of any input on which cenvat credit has been taken is fully written off, Rule 3(5B) requires reversal of that credit. Goods that have been manufactured attract excise duty at manufacture and the manufacturer must pay duty or reverse credit where duty is remitted under the remission mechanism; Rule 3(5C) mandates reversal when duty is remitted. WIP that amounts to manufacture receives the same treatment as finished goods; WIP not amounting to manufacture is treated as input for reversal purposes.

Value addition requirement: revalidation of advance authorizations must meet the higher of prescribed minimum or authorization stipulation.
Revalidation of advance authorizations issued before 27 August 2009 requires maintaining value addition at fifteen percent as per the Foreign Trade Policy provisions or the higher rate stipulated in the advance authorization, whichever is higher; this clause is added to paragraph 4.23 of the Handbook of Procedures, Vol. I.

Authorization to issue trade preference and origin certificates expanded to Export Inspection Agencies under amended trade policy.
Appendix 4D designates the Export Inspection Council's field offices, operating as Export Inspection Agencies, as the authorised issuers of certification for the Global System of Trade Preferences, India-Sri Lanka Free Trade Agreement certification, and Certificates of Origin under the ASEAN-India Free Trade Agreement, effected by public notice under paragraph 2.4 of the Foreign Trade Policy.

Client registration requirements ensure brokers obtain mandatory agreements, KYC, RDD and specified consents before trading begins.
Stock brokers must register clients via a Member Client Agreement and KYC including a Risk Disclosure Document, disclose mandatory policies on order refusal, exposure limits, brokerage, penalties, sale/close out rights, netting shortages and account suspension, and ensure non mandatory clauses do not conflict with mandatory terms. Running account authorisation requires client only signed annual renewal, revocability, defined retention for margin, periodic settlement with explanatory statements and prompt transfer on request. Electronic contract notes require client signed authorisation and client controlled email. Brokers must provide executed document copies, secure online access, and annual hard copy balance statements.

Hazardous waste importation compliance: interim clearance allowed with Form 9, pre shipment inspection and Customs verification.
Guidance directs SPCBs to register traders under Form I, with some form fields inapplicable to non user importers of wastes listed in Schedule III while requiring Import Export Code details; traders may register with a single SPCB. Customs may clear interim imports of specified Schedule III wastes and certain metal scrap consignments provided they accompany a Movement Document in Form 9, a Pre shipment Inspection Certificate, and are subject to random Customs inspection to confirm declared contents.

Seizure of goods limited: protective show cause notices required where adjudication orders are appealed, not automatic seizure.
Clarifies that Circular No. 824/1/2006-CX does not permit seizures where goods are cleared not in conformity with an adjudication order while the assessee's appeal is pending; instead, protective show cause notices should be issued to safeguard revenue and seizure solely for that reason should not be effected.

Limitation period for arbitration now starts from quarter-end; exchanges may grant brief extensions with documentary proof.
The six-month limitation period for arbitration is computed from the end of the quarter of the disputed transaction, excluding time spent in Investors Grievances Redressal Committee proceedings and, with documentary proof, either one month after the trading member receives the complaint or the actual response time up to the investor's last communication, whichever is earlier. Exchanges may grant a further three-month extension where delay is shown to be beyond a party's control, subject to documentary proof and written reasons; exchanges must amend bye-laws, notify members, publish the change and report implementation to the regulator.

Appointment of common adjudicating authority directs transfer of specified show cause notices for adjudication by customs adjudication office.
The Board, under powers delegated by Notification No. 37/2003-Customs (N.T.) of the Customs Act, directs that two show cause notices issued in relation to M/s. Fasttrac Impext Pvt. Ltd. and others by the investigative office be assigned to the Commissioner of Customs (Adjudication), Mumbai, transferring adjudicatory responsibility and records to that designated adjudicating authority for formal determination.

Mill Test Certificate requirement: lack of MTC permits reclassification of steel consignments as secondary for customs assessment.
Import consignments of hot-rolled, cold-rolled and stainless steel sheets, coils, plates and tin plates declared as prime/stock lot/ex-stock/prime excess must be supported by invoice, packing list with sizes/weights/thickness, original country of origin certificate, bill of lading and a manufacturer's Mill Test Certificate certifying heat number, finish, grade and chemical composition; inspecting officers shall compare MTC particulars with markings and, if MTC is not produced or marks do not corroborate the declaration, treat consignments as secondary/defective/seconds and refer for testing if doubt persists.

Advance Authorisation registration requires specified documentation, bonds or bank guarantees and monitored verification for discharge of export obligations.
Registration and clearance under the Advance Authorisation/DEEC scheme require EDI registration via a generated job number and submission of originals including the Customs copy of the licence, EODC/Redemption certificate and export verification documents; where notification-based input relief was availed, an executed bond (or payment of additional duty) and, in specific cases, a bank guarantee may be required. For licences issued before fulfillment, prescribed bonds and BGs (with terms, renewal undertakings and possible exemptions subject to proof) must be filed and verified prior to licence registration.

Common Adjudicating Authority appointed to adjudicate a statutory customs show cause notice under delegated Customs Act powers.
Assigns a Common Adjudicating Authority to adjudicate the show cause notice dated 29.08.2009 issued in the case of M/s. Rajat Pharmachem and others, under powers conferred by Notification No. 37/2003 Customs(N.T.) made under sub section (1) of section 4 of the Customs Act, 1962, by allocating the matter to the Commissioner of Customs (Adjudication) for adjudication.

Supersession of stay of demand instructions: the later comprehensive instruction governs and replaces all prior stay guidance, clarifying applicability.
Instruction No. 1914 supersedes all earlier Board instructions on stay of demand, including Instruction No. 95 and Instruction No. 1362, and is the operative directive for granting stays in cases of unreasonably high assessments and genuine hardship; prior clarifications and procedural measures (conditioning stays on absence of assessee lapses, limiting stays to substantial disputes, permitting security, and monitoring appeal disposal) were consolidated and replaced by the later instruction.

Finished leather export norms impose specified manufacturing, testing and certification requirements enabling license-free export under defined conditions.
DGFT lists thirteen categories of finished leather that may be exported without a licence subject to specified manufacturing operations (tanning, dyeing where applicable, fatliquoring and finishing) and category-specific conditions, including chromatographic testing for dye presence, microscopic examination for finishing and wax, spectrophotometric criteria for burnishable and pull-up effects, and certification/testing by the Central Leather Research Institute for new types.

Dematerialisation threshold: securities may shift from trade-for-trade to rolling settlement upon meeting demat and other conditions.
Securities that have established connectivity with both depositories may be shifted from Trade for Trade Settlement to Rolling Settlement if at least fifty percent of non promoter holdings are dematerialised, evidenced by a certificate from the Registrar and Transfer Agent or, if no separate RTA exists, from a practicing company secretary or chartered accountant, and if there are no other reasons to continue Trade for Trade Settlement.

Refund procedure for non-SAD customs claims ensures documented scrutiny, deficiency notice, speaking order, and cheque issuance.
Complete refund applications are date stamped, registered and assigned a file number; initial scrutiny must be completed within ten working days and any Deficiency Memo issued. Applications found complete are processed first come first served with analysis of time limits, merits and unjust enrichment and verification of arrears. The Assistant/Deputy Commissioner issues a speaking order in original (with personal hearing before rejection) and files meeting the pre audit threshold are sent to IAD; post sanction, Refund Orders and EDI entries are made and accounts issue cheques.

Filing deadline extension: reconciliation returns and original central declaration forms accepted for 2008-09 quarters.
Extension of time to 31st December 2009 for filing the reconciliation return in Form DVAT-51 for all four quarters of 2008-09 and for furnishing the 'original' portion of Central Declaration Forms C, E-I, E-II, F, I, J and H relating to 2008-09, under the cited provisions of the Delhi VAT Rules, 2005 and the Central Sales Tax Rules.

SEZ Act implementation guidance: prior departmental instruction on SEZ procedures placed in abeyance pending further directions.
Instruction No.45 (30 November 2009) notifies Development Commissioners and Chief Commissioners of Customs and Excise that the operation of Instruction No.34 (31 August 2009) concerning implementation of the SEZ Act and SEZ Rules, 2006 is kept in abeyance, serving as a procedural update from the Department of Commerce pending further direction.

Confidentiality in airport tax enquiries must be preserved; premature media disclosure is prohibited and compliance is required.
Enquiries and searches of air passengers by Air Intelligence Units and Investigation Units must be conducted to avoid harassment; offices must take precautions to preserve confidentiality of airport investigations and prevent premature disclosure to print or electronic media, with Directors General of Income-tax (Investigation) ensuring strict compliance.

Preliminary Survey Report under section 133A: on-site record, rapid transmission to tax authorities and quarterly MIS monitoring.
An Preliminary Survey Report must be prepared within 48 hours and the on-site Record of Survey Proceedings completed and handed to the assessee. The modified Preliminary Survey Report format must be faxed within 24 hours of survey conclusion to the jurisdictional CIT and CCIT/DGIT (and to DIT(Inv.), jurisdictional CIT and CCIT where applicable). A quarterly MIS in the prescribed format must be submitted, with higher-value cases escalated to the Zonal Member and other cases monitored by the CCIT/DGIT; the MIS records identity, survey findings, impoundment, admissions, assessment actions and follow-up proposals.