Anti-dumping duty scope clarified: duty on compact fluorescent lamps does not extend to component parts, finalize assessments.
Clarification that the Anti Dumping Duty on Compact Fluorescent Lamps applies only to complete, ready to use CFLs with either integrated or external chokes and does not extend to parts or components; customs formations are directed to finalise pending assessments accordingly.

Conversion of DTA units to export-oriented status requires approval, legal undertaking and bonded licence; pending authorisations managed accordingly.
Conversion of DTA units into EOU/EHTP/STP/BTP requires project approval and Letter of Permission, execution of a Legal Undertaking with the Development Commissioner, and obtaining a private bonded licence from Customs/Central Excise via a B-17 bond. Outstanding advance authorizations require customs stock verification, submission to the Regional Authority for calculation of unfulfilled export obligation within the valid period, RA no-objection endorsement before bond execution, and payment of duties, interest and penalty where obligation periods have expired. EPCG obligations are added to future export obligation of the EOU.

EDI port applicability narrowed: non-EDI exports require consolidated applications, port registration at export port, no post-scrip splits.
Amendments specify that the cited Handbook procedures apply only to EDI-enabled ports; for non-EDI exports exporters must file a separate consolidated application for all shipments at each non-EDI port (not treated as supplementary even if periodicity repeats), the port of registration shall be the port of export, and the facility of splits shall not be allowed after issue of scrip.

RCMC issuance eased for multi-product exporters in North Eastern States allowing Shellac & Forest Products EPC registration except board-covered products.
Multi product exporters with head office or registered office in the North Eastern States may obtain RCMC from the Shellac & Forest Products Export Promotion Council; products administered by APEDA, the Spices Board and the Tea Board are excluded. This amendment, made under the Foreign Trade Policy powers, adjusts the authorized issuer of RCMC for qualifying exporters while preserving board specific product jurisdictions.

Statutory Form issuance centralized; Assessing Authorities must submit dealer files and verify no dues before forwarding.
Issuance of Statutory Form for dealers in KDU, Special Zone and Zone I-IV has been centralized to a Centralized Form Cell (CFC). Assessing Authorities must forward folders of dealers omitted from the EDP list and of first-time applicants, and must verify No Dues for first-time applicants before sending files to the Value Added Tax Officer (CFC).

Suspension of tax collection during Mutual Agreement Procedure permitted upon official confirmation and bank guarantee.
Assessing Officers must suspend enforcement of tax collection in admitted MAP cases only after obtaining confirmation of MAP pendency from the Foreign Tax and Tax Research Division and on receipt of a bank guarantee in the MoU's model format for the amount specified; the MoU's other conditions remain applicable and the extension covers Indian residents where MAP is invoked by a US resident.

Publication of daily import/export lists subject to paid subscription, DD/PO payment, non refundable terms and possible data changes.
Daily import and export lists for ICD Sabarmati and Air Cargo Complex, Ahmedabad are available on a paid subscription basis for 2007-08; payments must be by demand draft or pay order to the Commissioner of Customs, cheques are not accepted, subscription periods are fixed and fees are non refundable. Outstation subscribers receive lists by registered post and must state intended use. The Daily List will include specified import and export data fields (dates, ITC/HS codes, descriptions, quantities, values, origin/destination, vessel names). The format and content may be revised pending CBEC review.

Refund of TDS under section 195 allowed to deductor subject to approval, undertaking, adjustment and time limit.
Refunds of TDS under section 195 may be given to the person who deducted and deposited the tax where income has not accrued to the non resident or where no or lesser tax is due, subject to prior approval of the Chief Commissioner or Director General; no interest is admissible; the Assessing Officer may adjust refunds against direct tax liabilities and must ensure corresponding expense disallowance and prescribed undertakings or indemnities; a two year limitation for claims applies.

Proof of landing acceptance expanded: tracking report now qualifies for Focus Market Scheme benefits for exports in specified period.
Amendment to the Handbook of Procedures, Vol. I, adds a tracking report from goods carrier evidencing arrival of export cargo at the destination Focus Market as an acceptable additional proof of landing for grant of Focus Market Scheme benefits for exports made during the specified eligibility period, supplementing the documents already prescribed for proof of landing.

End-use certification for boric acid imports: advance authorizations can be deemed End-Use Certificates when Actual User condition is met.
Regional Authorities may endorse an End-Use Certificate clause on Advance Authorizations permitting duty-free import of boric acid for non-insecticidal use where the applicant or supporting manufacturer is an Actual User; the endorsement deems the Advance Authorization as the End-Use Certificate. Authorization holders must account for boric acid quantities at the time of EODC or bond waiver application. Imports solely for re-export with change in physical form remain subject to CIB registration.

Ban on export of non-basmati rice clarified: consignments handed to customs before notification remain exempt from the ban.
Where procedural or policy changes operate to the exporter's disadvantage, they do not apply to consignments already handed over to customs for examination or to exports for which shipping bills were filed and let export dates were given prior to the notification; accordingly the ban on export of non-basmati rice does not apply to such consignments and customs authorities should permit their clearance in line with the Handbook of Procedures exemption.

In-bond manufacturing permission: Commissioner-level authority to grant approvals retained for uniformity and to prevent misuse.
Authority to permit in-bond manufacturing in customs warehouses is to be exercised by Commissioners under existing executive instructions, notwithstanding that Section 65 vests sanctioning power in Assistant/Deputy Commissioners. This Commissioner-level practice, established by Board Circular No. 132/95-Cus., must be followed uniformly to prevent misuse, and standing instructions and public notices should be issued for field staff and trade guidance.

Customs sealing requirements clarified: sealing and sticker rules defined for intact versus tampered container seals.
The CMCC procedure is clarified: if the load port seal is OTBS and intact, no Customs sealing or sticker affixation is required; if OTBS is damaged/tampered, Customs sealing and sticker affixation are required; if the seal is other than OTBS and intact, Customs sealing is required but no sticker affixation; if other than OTBS and damaged/tampered, both Customs sealing and sticker affixation are required. All other terms of the earlier Public Notice remain unchanged.

Anti-money laundering guidelines update: higher cash payment limit and PAN acceptance alter currency exchange compliance obligations.
The circular amends Anti-Money Laundering guidelines for Authorised Money Changers by raising the permissible cash payment limit for foreign visitors/non-resident Indians and by adding PAN Card to the list of acceptable documents for establishing relationships with companies or firms; other related provisions remain unchanged.

Proper challan classification: ensure separate, complete challans so revenue is credited correctly and refunds follow for misallocated payments.
Assessees must present separate GAR-7 challans for each major head and fill all entries correctly so deposited amounts are credited to the proper major and minor heads. If payment is made under a wrong head, the assessee must credit the amount under the correct head and apply separately to the proper officer for refund of the amount deposited under the wrong head.

Delegation of powers under DVAT: Commissioner authorises officers not below Assistant Value Added Tax Officer to exercise specified administrative powers.
The Commissioner delegates the powers vested in her under section 86 of the DVAT Act to all officers appointed under the Act who are not below the rank of Assistant Value Added Tax Officer, modifying and continuing prior delegation orders and issuing the instruction for departmental administration and enforcement.

Revision of Standard Input Output Norms updates product descriptions and import item allowances for exported pharmaceuticals.
The Director General amends the Handbook of Procedures, Vol.2, revising Standard Input Output Norms: correcting SION A-373 to read "Propranolol Hydrochloride" and adding/revising SION entries that specify export products with corresponding permitted import inputs and quantitative input norms for SION A-290 (Metformin HCL with specified inputs) and SION A-60 (Ampicillin Anhydrous from Pen G route with a listed set of input items and allowed quantities).

DEPB addition: rolled aluminium plates and sheets included under export incentive schedule, providing specified duty entitlement under trade policy.
Corrigendum adds a new DEPB schedule entry for rolled aluminium plates, sheets and strips including corrugated forms to the Engineering product list, specifying a DEPB rate and an open value cap; the amendment is issued under powers conferred by the Foreign Trade Policy and Handbook of Procedures and takes effect from the notice date.

Standard Input Output Norms updated to add a SION for heavy weight drill pipes with specified input component norms.
Amendment to the Handbook of Procedures adds a new Standard Input Output Norms entry for heavy weight drill pipes specifying the export item by diameter, length and coating, and prescribing allowed import inputs and their quantitative norms including plain seamless pipe, steel bar stock, coating material, hard banding material and threading inserts per exported unit.

Recognition criteria for agencies issuing Certificates of Origin require specified organisational, staffing and activity standards or risk de listing.
Notification prescribes recognition criteria for agencies authorised to issue Certificates of Origin (Non Preferential) in Appendix 4C: applicants must be non profit entities registered as a Company, Society or Trust (excluding proprietorships/partnerships), have at least 1000 sq. ft. office space, employ a minimum of five payroll staff with at least two technically qualified, and show proof of conducting at least three export promotion events in a licensing year. Regional inspections by an FTDO/Asstt. DGFT officer plus an assistant must verify application details and criteria. Existing enlisted agencies must furnish documentary proof of compliance by the specified deadline or face cancellation and de listing.