Point of taxation clarified: reminder letters for life insurance renewals do not attract service tax unless an invoice is issued.
Reminder notices or letters sent to policyholders for renewal premiums do not constitute invoices and do not create a point of taxation; the tax point is governed by the Point of Taxation Rules and is determined by the earlier of invoice issuance or receipt of payment, and if an invoice is issued the point of taxation must be determined accordingly. This clarification applies only to the life insurance sector.

CCTV requirement in customs areas: mandatory installation and monitoring to prevent unauthorized access by custodians and CCSPs.
Customs directs mandatory installation of Close Circuit Television (CCTV) and video camera systems in designated customs areas as a condition at the time of notification of a customs area and appointment of a custodian or designation of a Customs Cargo Service Provider, requires that video footage be available to Customs for regular monitoring, and mandates that custodians and CCSPs comply within one month with dissemination of the instruction via Public Notices or Standing Orders.

Security substitution: Fixed Deposit Receipts may be replaced by Bank Guarantees, BGs operate from replacement date.
The circular permits importers or project developers to substitute Fixed Deposit Receipts previously furnished as security for provisional mega and ultra-mega power projects with Bank Guarantees; FDRs remain effective until replaced, and any Bank Guarantee will operate from the date of replacement. Chief Commissioners are directed to allow such substitutions and report implementation difficulties to the Ministry.

Remote control device classification: devices sold with main equipment follow that equipment; standalone devices fall under electrical apparatus heading.
When cordless infrared remote control devices are supplied as part of a retail set with the principal equipment, classification follows the principal device by application of the essential character rule (GRI 3(b)) and GRI 6. When presented separately, classification follows GRI 1 and GRI 6 and the devices are classifiable under the tariff provision for electrical machines and apparatus having individual functions, as supported by the Chapter and Explanatory Notes.