DEPB scrip use allows clearing imports under other schemes with applicable SAD exemption and concessional duty debit adjustments.
Goods imported against a DEPB scrip may be cleared when imported under other schemes and remain eligible for the Special Additional Duty exemption applicable to DEPB imports. When Notification No. 34/97 exempts DEPB imports by debiting duty in the scrip, any other applicable partial exemption shall reduce the duty debitable in the DEPB scrip to the concessional rate permitted by that partial exemption, rather than the tariff rate.

Production of seized records permitted for on-site revenue audit scrutiny by visiting representatives in presence of custody officer.
The Government directs production of seized records for scrutiny by Revenue Audit Parties by making documents available for on-site audit examination; to avoid delay and loss from formal transfer, a representative will attend at the Assessing Officer's office where custody of records is maintained and scrutinize the records in the presence of the Assessing Officer.

Import permission for mulberry raw silk: specified public agencies allowed licence-free import, subject to returns filing.
Import of Mulberry Raw Silk is exempted from the import licence requirement for specified public and state trading agencies despite the item being listed in the Negative List under the Export and Import Policy, 1997-2002, using powers under Paragraph 4.11. Eligible entities include national and state handloom corporations, Central Silk Board, STC and MMTC. Imports under this exemption require submission of an import return in the format of Annexure A detailing importer identity, IEC, contract and quantity, country and port of import, and other particulars for the reporting period.

Cess on imported rubber clarified: levy applies only to domestic production, imports not subject to cess.
The levy under the Rubber Act applies only to rubber produced domestically and does not cover imported rubber; customs and port authorities are to be instructed not to demand the cess at clearance of imported natural rubber. Administrative correspondence notes that an earlier Board circular on the subject has been withdrawn, reaffirming that imported rubber is not subject to the cess.

Service tax assessment officers appointed with specified exclusions for numerous service categories from the 'any other assessee' class.
The Board amends Rule 3 Schedule by substituting the Any other assessee entry to exclude a specified list of service categories (such as advertising, courier, customs house agents, consulting engineers, manpower recruiters, clearing and forwarding agents, tour operators, architects, real estate agents and consultants, management consultants, market research agencies, credit rating agencies, security agencies, mechanised slaughterhouses, underwriting, and practising chartered professionals), thereby clarifying which service providers are not covered by the residual assessee classification for assessment and collection under the Service Tax Rules.

Service tax on specified professional and commercial services: levy applies to services rendered in India with registration and payment obligations.
Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance.

Application filing deadlines and deficiency rectification requirement tightened; late rectifications will be rejected for status grant or renewal under policy
A fixed timetable for status applications requires filing by 30 November, deficiency notices by 15 December, and rectification by 31 December; applications with deficiencies corrected after 31 December shall be rejected. Additional procedural amendments require DEEC endorsements for supplies to EOUs/EPZs under Special Imprest Licence, simultaneous endorsement of certain applications to drug and narcotics authorities with record-keeping declarations, expanded certificate disclosure in Appendix 20E, an annual SIL filing option against April-March export proceeds, and a new Appendix 19A MOU for Star/Super Star Trading House recognition.

Appeal screening for precedent reliance: ensure cases cited in tribunal orders were accepted or appealed accordingly.
Commissioners must ascertain whether cases relied upon in CEGAT orders were accepted or appealed before proposing civil appeals; consult the Judicial Cell's monthly statement listing CEGAT orders against which civil appeals have been filed, and use that information to avoid relying on precedents already appealed by the Board under the relevant central excise and customs appeal provisions.

Import classification relief for certain paper goods extends free import facility to shipments arrived but not yet cleared by Customs.
The Directorate General of Foreign Trade directs that the relief provided by Notification No.15 (17.8.98) for goods under Heading 48.11 is extended to cover consignments which have already been shipped or arrived but have not yet been cleared by Customs, thereby allowing those uncleared consignments to avail themselves of the free-import facility.

End-use condition required for duty exemption on multi-use imports, with proof of leather-industry use and undertaking.
Imposition of an end-use condition is required for duty exemption on multi-use imports for insole/midsole and related sheets; items capable of diverse uses are subject to an actual user undertaking, including maintenance and periodic submission of accounts, and may be cleared under the exemption only if the importer proves the goods were imported for use in the leather industry and furnishes the required end-use bond at customs clearance.

Import permission for wheat by roller flour mills allowed under actual user condition, subject to milling-only and APEDA notification.
Roller flour mills may import wheat under the Actual User condition directly or through authorised trading agencies for milling purposes only; produced flour may be sold domestically or exported. Importers must inform APEDA of import and export details within fifteen days in a prescribed format, and APEDA will monitor those records. This Public Notice supersedes the earlier notice regarding wheat imports.

Value limit for duty free licences: item-wise values not required except where quantity is unspecified or norms limit inputs.
Duty free licences and the DEEC Book need not state a separate value limit for each input item; item-wise values are required only where an input's quantity cannot be specified or where Standard Input-Output Norms make an input's quantity or value a limiting factor.

Advance licence eligibility: transferable L/Cs from Special Rupee Escrow Accounts can support licence issuance when transferred to the exporter.
An advance licence may be issued against a transferable Letter of Credit funded from a Special Rupee Escrow Account if the transferable L/C is transferred into the applicant exporter's name through proper banking channels prior to filing the advance licence application; export benefits accrue only to the transferee from the date of this circular. Exports paid through US dollar denominated Special Escrow Accounts held with the Reserve Bank or Indian commercial banks qualify for recognition weightage and for Special Import Licence on the same basis as freely convertible currency receipts, whereas rupee denominated receipts do not qualify.

Export obligation extension for old advance licences extended under Exim Policy, subject to prior Public Notice terms.
The Director General of Foreign Trade, invoking authority under the Exim Policy, grants a further one-time extension of the export obligation period for old quantity-based advance licences for bonafide default, subject to the same terms and conditions set out in the earlier Public Notice; specified paragraphs of that Public Notice are amended to reflect the changed cut-off date and compliance with the original conditions remains mandatory.

Regional licensing authority jurisdictions updated to clarify export licensing, nominated agencies, and RBI exchange control coordination.
The Director General of Foreign Trade substituted Appendices 27, 29 and 36 of the Handbook of Procedures to update the list of Regional Licensing Authorities, their territorial jurisdictions, nominated agencies for gem and jewellery export promotion schemes, and the corresponding Reserve Bank of India Exchange Control department offices for administrative coordination.

Modvat credit restored for intermediate goods, enabling retrospective entitlement after rescission of proforma credit provisions.
The Central Government amended Rule 57H of the Central Excise Rules, 1944 and issued Notification No. 35/98-CE(NT) dated 1 September 1998 to restore Modvat credit admissibility for specified intermediate goods (such as covered rubber thread and covered spendex yarn) for the intervening period following rescission of the proforma credit provisions, thereby addressing the anomaly created between the rescission and its prospective correction.

RBI approval requirement for repatriation: IEC applications must include RBI approval for companies with non-resident interest.
Companies with non-resident interest seeking an Importer Exporter Code must furnish RBI approval detailing non-resident investment and proposed repatriation benefits when applying for IEC; RBI approval under Appendix 2A Note 1 is mandatory and not replaced by foreign collaboration approvals.

Fraudulent DEPB scrips: import clearances must be refused and incidents immediately reported to competent authorities for investigation.
DEPB scrips obtained by forged documents in the names of non existent exporters are fraudulent and no clearances of imported goods against those scrips shall be permitted. Investigations show the scrips were transferred to several parties and produced at multiple Customs stations; any attempt to clear goods against these scrips must be refused and reported to the Board and the investigating Customs office for further action.

Baggage imports by tourists: specified personal effects allowed duty free, generally only used items exempted unless prima facie new.
The circular reproduces an operational list of goods to be treated as personal effects for duty free import by tourists under the Baggage Rules, including jewellery, cameras, video cameras, binoculars, a small television, music system, portable typewriter, permabulator, tent and camping gear, one computer, electronic diary, portable radio, professional/audio visual equipment, specified sports equipment, and one cell phone. It clarifies that the 1998 rules contemplate exemption for used personal effects and that customs need not verify newness unless items are prima facie new in original packaging indicating commercial importation.

Recovery of erroneous refund requires a demand under Section 11A within limitation rather than relying on review.
An order under Section 35E(2) does not by itself recover an erroneously granted refund; recovery must be effected by issuing a show cause notice and demand under Section 11A within the statutory limitation period from the date of refund. Because the appeal period under Section 35E(2) exceeds the limitation for Section 11A demands, authorities should proceed to raise timely demands under Section 11A (within six months) rather than relying on the review/appeal route.