Special Economic Zone approvals and modifications conditioned on tax refund certification and adherence to development guidelines.
Board decisions authorised and adjusted SEZ approvals and operations subject to precise compliance conditions: formal approvals were granted where land possession and state recommendation existed; co-developer approvals were conditioned on tax-assessment rights of the Assessing Officer; authorized operations were approved or rejected based on SEZ size, town-planning norms and phased linkage to processing activity; de-notifications and withdrawal of approvals were approved only subject to DC certification of refund or non-availment of SEZ Act/Rules tax and duty benefits; extensions of approvals and LoPs were granted or denied based on performance and compliance.

Cleaning services: fumigation of export cargo does not meet the statutory cleaning-services definition and is not taxable as such.
Fumigation of export cargo, including agricultural or horticultural produce whether loaded into containers or otherwise, does not fall within the statutory definition of cleaning services under the Finance Act, 1994, since that definition is limited to cleaning of objects or premises associated with commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs; notifications exempting specialised container cleaning do not alter the statutory scope.

Dispute Resolution Panel under section 144C establishes three-member panels at specified centres for transfer pricing review.
The Board constitutes a Dispute Resolution Panel (DRP) under the statutory provision for transfer pricing review, establishing three-member panels at specified centres composed of Commissioners/Directors with International Taxation and Transfer Pricing functions. Members will perform DRP duties in addition to regular duties. The order supersedes prior DRP orders and operates with the approval of the Board chairman, effective from 12-1-2011 until further orders.

Eligibility criteria for foreign index derivatives permit exchanges to list INR settled contracts subject to broad based index rules.
Permits exchanges to introduce futures and options on foreign stock indices subject to Annexure 1 guidelines: indices must be listed on Annexure A exchanges and either rank among the top 15 index derivatives by trading volume or have market capitalization of at least USD 100 billion, and be broad based (minimum ten constituents; no single constituent over 25% free float). If eligibility fails for three consecutive months, no fresh contracts may be introduced though existing contracts run to expiry. Contracts are denominated, traded and settled in Indian Rupees; exchanges must submit a risk management framework; domestic position limits and disclosure rules apply; trading restricted to residents.

Denied Entities List compliance required: exporters must clear DEL status before registration and ensure IEC details match official records.
Registration certificates for export of cotton will not be issued if an applicant's IEC is on the Denied Entities List; the applicant must remove their name from the DEL before applying. Applications will be scrutinised against DGFT records, and any mismatch between the submitted name and IEC and the Directorate's database will render the application ineligible. Applicants are advised of entry and security restrictions near Udyog Bhawan around Republic Day rehearsals and to seek earlier submission dates.

Message exchange between Customs and DGFT: error codes and prescribed corrective actions for exporters registering authorizations.
The notice lists Error Codes in electronic message exchange between Customs and DGFT, identifies causes such as missing shipping bills, DEPB/authorization value mismatches, item description or classification and quantity/UOM discrepancies, duplicate shipping bill use, invalid notification numbers, and IEC branch-code mismatches, and prescribes exporter actions: rectify data, amend authorizations where necessary, or register complaints with ICEGATE/DGFT help desks or the concerned RLA.

Exporters seeking supervised container stuffing must obtain Central Excise NOC and pay merchant overtime in advance.
Exporters requesting Central Excise supervision for stuffing and sealing must obtain a NOC and an original verification report from the jurisdictional Assistant/Deputy Commissioner within three working days, then apply to the Technical Section at least 48 hours before stuffing for officer allocation; applications are processed FIFO. Supervision requires advance payment of Merchant Overtime Fee at prescribed rates after officer confirmation, and the nominated officer must submit signed export documents, samples, and completed examination reports to the jurisdictional range office.

Safety and security obligations for customs cargo service providers are mandatory and exemptive relief is prohibited.
Regulation 5 requires CCSPs acting as custodians to ensure safety and security of premises-including access control, adequate facilities for handling and examination, provision of office and EDI amenities and residential and transport facilities for customs staff-and these safety and security requirements are not subject to exemption; Commissioners must ensure compliance, require publication of service charge schedules, and enforce indemnity bond obligations. Annexure A details safety, storage, firefighting, contingency and handling standards for hazardous cargo.

Trace-and-track requirement for pharmaceutical exports mandates GS1 barcode labeling to enable unique product identification and tracing.
Exporters must submit a Certificate of Analysis at shipment-issued by the manufacturer, an importing-country approved laboratory, or a laboratory approved under the Drugs and Cosmetics Act-and port Drug Control officials may retain samples for tracking. Exporters are also required to implement GS1 barcode-based trace-and-track across primary, secondary and tertiary packaging, encoding GTIN, batch number, expiry date and serial number to facilitate identification and enforcement of exported pharmaceutical consignments.

Export allocation scheduling requires prebooked session selection and verified documentation for registration, with allotted slots governing RC issuance.
Allocation of cotton export quantities requires applicants listed in the allocation notice to submit prescribed documents for scrutiny and grant of Registration Certificates within designated forenoon or afternoon sessions; applicants must email three preferred session choices in the prescribed format, await DGFT confirmation of a specific slot, and attend at the designated DGFT location with an authorized representative and complete documentation or face summary rejection.

Cotton exports: allocation of 1,900,000 bales to 928 applicants; document scrutiny set for 11-25 January and rounding on RC issuance.
Trade Notice of 10 January 2011 allocates 1,900,000 bales of cotton among 928 applicants (annexed with IEC codes and quantities). Fractional allocations in the annexure will be rounded off when Registration Certificates are issued. A separate trade notice will set out the document scrutiny scheme; scrutiny is scheduled from 1000 hours on 11 January 2011 to 1100 hours on 25 January 2011, after which Registration Certificates reflecting rounded quantities will be issued.

Mutual fund offer-document compliance requires standardized filing, disclosures, valuation and governance measures for investor protection.
SEBI's Master Circular consolidates mutual fund regulations requiring SIDs and SAIs in prescribed formats with electronic filing, routine updating and public availability; mandates extensive disclosure and reporting (portfolio, half yearly financials, complaint and compliance reports); prescribes governance, valuation and NAV publication standards including uniform cut off timings and time stamping; sets investment, product and operational limits; enforces intermediary certification and conduct; and provides investor protection mechanisms including dividend, load transparency and documentation requirements.

Food safety compliance: testing and sampling rules determine customs clearance and switch between compulsory and random checks.
Imports of edible/food products must comply with the Food Safety and Standards regime; high-risk consignments require referral to authorised food officers for testing before clearance and perishables follow existing perishable goods guidelines. For other items, samples from the first five consignments per importer are tested; upon conformity Customs may adopt random checks, but a single failure triggers alert status and a return to compulsory checking until five consecutive compliant consignments are obtained. Labeling and declared shelf life requirements must be met, authorised testing laboratories used where officers are unavailable, and RMS/software changes instituted to recognise prior compliant shipment history, with CCR waivers requiring Commissioner approval.

Computerized processing of Bills of Entry extended to ICD Waluj, activating EDI import filing procedures and bank payment arrangement.
Computerized processing under ICES (Ver 1.5) is extended to include Bills of Entry (Imports) at ICD Waluj, adopting the filing and processing procedure in Public Notice No. 10/2010 for ICD Maliwada mutatis mutandis. Duty/cess payments for imports via ICD Waluj are to be made through the State Bank of India, Waluj Branch. Designated Customs Superintendents at ICD Waluj and Customs & Central Excise Aurangabad are provided as operational contact points for filing difficulties and queries.

Line of Credit terms set sourcing requirements, disbursement timelines and FEMA compliance for Mozambique electrification project.
Exim Bank's Line of Credit to Mozambique finances eligible goods, machinery and consultancy from India for rural electrification, requiring at least 85 per cent India-sourced supply and permitting up to 15 per cent foreign procurement (excluding consultancy). The Credit Agreement is effective from December 13, 2010; LC opening and disbursement deadlines are 48 months from project completion for project exports and 72 months from execution for supply contracts. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may pay commission from own resources or EEFC balances after realization, and AD Category I banks must notify exporters. Directions issued under FEMA sections 10(4) and 11(1).

Export credit conditions: Exim Bank line of credit to Senegal mandates majority Indian sourcing and timeline-bound LC and disbursement rules.
Exim Bank's Line of Credit to Senegal finances eligible goods, equipment and consultancy services from India for hospital supplies, requiring the majority of contract value to be sourced from India with a limited portion permitted from abroad. The Agreement prescribes distinct timelines for opening Letters of Credit and disbursements for project and supply contracts, mandates shipment declaration on GR/SDF forms, disallows agency commission under the LOC while permitting exporter-funded commission payments subject to realization and remittance rules, and directs AD Category-I banks to inform exporters and obtain LOC particulars from Exim Bank. Directions are issued under the Foreign Exchange Management Act.

Line of Credit conditions require majority India-sourced supplies and specified letter of credit and disbursement timelines.
Exim Bank's Line of Credit to Cote d'Ivoire finances eligible exports from India for a rice production programme, requiring at least 85% of contract value to be supplied from India and permitting up to 15% of goods and services (excluding consultancy) to be procured abroad. The Credit Agreement is effective from late 2010 and sets separate deadlines for opening Letters of Credit and disbursements for project and supply contracts. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may use own funds or EEFC balances to remit commission in free foreign exchange after realization, subject to prevailing rules. Directions are issued under FEMA.

Line of Credit for project exports to Cambodia sets sourcing, documentation and commission payment rules for exporters.
The Export-Import Bank of India's Line of Credit to the Government of the Kingdom of Cambodia finances the Stung Tassal Water Development project and requires that eligible goods, equipment and consultancy services must qualify under India's Foreign Trade Policy, with at least 75 per cent of contract value supplied from India and up to 25 per cent of non consultancy goods procured externally; separate deadlines apply for opening Letters of Credit and disbursements. Shipments must be declared on GR/SDF forms; agency commission is not payable under the LOC except from exporters' own resources or EEFC balances; AD Category I banks must facilitate remittances after realisation and notify exporters. The directions are issued under FEMA.

Line of Credit conditions for export financing require majority sourcing from India and adherence to FEMA declaration rules.
Exim Bank provided a Line of Credit to finance eligible goods, equipment and consultancy services from India for an electricity interconnection project, requiring at least 85 per cent of each contract price to be supplied from India and permitting up to 15 per cent of non consultancy items to be sourced abroad; shipments must be declared on GR/SDF Forms and no agency commission is payable under the LOC except from exporter's own funds or EEFC balances subject to realisation and remittance rules.

Line of Credit enabling India-origin supplies for Kenya's power transmission with supply localisation and FEMA compliance requirements.
A Line of Credit from Export-Import Bank of India to the Government of Kenya finances Power Transmission Lines with at least 75% of contract value supplied from India and up to 25% procured outside India (excluding consultancy). The Credit Agreement effective December 2010 sets timelines for opening Letters of Credit and disbursements tied to project completion and a fixed disbursement period for supply contracts. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC; exporters may use own funds or EEFC balances for commission subject to AD Category-I bank compliance. Directions issued under FEMA.