Duty Exemption Scheme extension permits DEEC clearances at specified inland container depots with procedural safeguards and exclusions.
Extension of the Duty Exemption (DEEC) Scheme allows imports and exports to be cleared through specified Inland Container Depots, with Commissioners required to register Advance Licences and DEEC books, process documents, maintain prescribed records, log shipments, apply checks and safeguards from Board circulars, and ensure Bonds and Bank Guarantees are updated and enforced to secure recovery for unfulfilled Export Obligations.

Prior UN sanctions approval required for exports to Iraq; otherwise imports and exports valid to any country except Fiji.
The amendment to Chapter 4 of the Handbook of Procedures states imports and exports are valid to/from any country except Fiji and Iraq, but expressly permits export to Iraq where there is prior approval of the concerned Sanctions Committee of the United Nations Security Council, making that approval a precondition to export to Iraq.

Export quota allocation for peacock tail feathers set with competitive licensing, priority for higher unit value and reserved cooperative share.
Export of peacock tail feathers and related handicrafts for 1997-98 is allowed under a national ceiling distributed among regional licensing offices; licences are issued after sealed applications stating quantity and unit FOB price, backed by full FOB payment instruments. Allocation prioritises highest unit value realisation subject to a per application quantity cap and a minimum FOB threshold relative to the prior year, with a reserved portion for cooperative societies of weaker sections. Licences expire at the licensing year end; unshipped allocations must be surrendered or risk debarment. Crest feathers and other parts are excluded and detailed shipment reporting to licensing authorities and DGFT is required.

Foreign Travel Tax increase implemented, requiring airlines to collect enhanced travel tax effective from the appointed September commencement.
Foreign Travel Tax is increased by the Finance Acts (Amendment) Ordinance, 1997, substituting a higher rate in section 35 of the Finance Act, 1979 for passengers embarking to places other than neighboring countries; a notification appoints the date the change takes effect and directs publicity and immediate collection by international airlines, while the rate for neighboring-country travel remains unchanged. The Ordinance also raises the special duty rate in the Finance (No. 2) Act, 1996 with a proviso maintaining a lower rate for specified tariff headings.

Head of Accounts allocation for service tax mandates designated account heads for receipts and refund processing across service categories.
Allocation of Head of Accounts requires authorised collection agencies to deposit service tax receipts and process refunds under the specified account codes for each listed service category, with designated heads for tax collections, other receipts and deduct refunds to ensure consistent accounting treatment.

Excisability of Ayurvedic vegetable extracts: preservative treatment determines whether excise or medicinal duty applies.
Liquid vegetable extracts not rendered marketable by preservative treatment are not excisable as "goods." If fermentation produces self generated alcohol (or alcohol is present), extracts are outside the Central Excise Tariff and chargeable under the Medicinal and Toilet Preparations regime. Mixed or compounded therapeutic extracts are classifiable under Heading 30.03; single ingredient extracts fall under Chapter 13 unless presented in measured doses or retail packings for therapeutic or prophylactic use, in which case they are classifiable under Heading 30.03.

Interpretation of raw materials: Customs must accept commercially usable inputs and limit scrutiny to declared resultant products.
Department clarifies that "raw materials required for use" in the DEEC book need not be physically incorporated and that inputs commercially usable in the exported product may be allowed. At logging of Part II, Customs must limit scrutiny to conditions in the Exemption Notification and Part E of the DEEC book (product quality, technical characteristics, quantity and FOB value) and should not demand proof of entire consumption of imported fabric or probe extraneous details. Standing orders should be issued to ensure proper implementation.

Customs revenue recovery: targeted enforcement and disposal measures to accelerate duty realization and bond liquidation.
Action plan directs focused administrative measures to accelerate Customs revenue recovery by finalizing high-value adjudications with pre-deposit requirements on appeal, disposing of time-expired and current bonds through custodial transfer or duty payment, extending simplified disposal procedures for uncleared cargo to ICDs and CFS, and concluding provisional assessment cases; it also mandates disposal of confiscated goods via regular auctions and requires senior officers to monitor each area and report progress.

Bank guarantee requirement for D/A exports of handmade woollen floor coverings imposed, with limited transitional relief and RBI approved exemptions.
Exports of specified handmade woollen floor coverings on documents against acceptance (D/A) require a Bank Guarantee; a limited transitional grace period from the notice date preserves prior D/A commitments, and exporters with subsidiaries, trading companies or office-cum-warehouses opened with prior RBI approval are exempt from the Bank Guarantee requirement subject to compliance with RBI payment rules.

Classification of Ayurvedic products: re-examination required based on popular perception and substantive therapeutic claims, not solely drug licence.
Products marketed as Ayurvedic medicaments must be classified by their popular perception and commercial presentation, considering advertising, packaging and user understanding. Substantial therapeutic claims that are primary, with prescription-like dosing and limited-duration use, support classification as medicaments; subsidiary curative or prophylactic properties and cosmetic presentation support classification under cosmetics/toilet preparations. A drug licence may guide but is not determinative; tariff interpretation rules and relevant chapter notes must be applied in re-examination of classifications.

Passbook credit shortfall: exemption applies only up to available credit, excess duty must be paid in cash.
Where available credit in a Pass Book or DEPB is insufficient to cover duty assessed on goods in a Bill of Entry, the exemption does not extend to the portion of duty exceeding that credit, and the excess duty assessed may be paid in cash.

Broker principal transactions taxable when with non-members; exchange-member jobbing transactions not subject to service tax.
A broker's transaction is a Taxable Service when the broker functions as a principal in dealings with a non-member of the stock exchange; when the broker transacts on his own account as a constituent with another member (jobbing) on the exchange floor, that transaction is not liable to service tax.

Extension of export obligation period barred where misrepresentation or enforcement action exists, tightening revalidation eligibility for advance licences.
Public Notice amends eligibility for revalidation and extension of export obligation periods for Advance Licences on or before 28.2.1995 by substituting the phrase "on or before 28.2.1995," disallowing any revalidation/extension where misrepresentation or fraud is detected or enforcement action has been initiated, and deleting the words "who had issued the licences" from the earlier notice.

Timely filing of civil appeals required; departmental responsibility to ensure prompt proposals and record transmission to protect government rights.
Commissioners must submit proposals for filing civil appeals against tribunal orders promptly, with proposals reaching the Board within ten days; preliminary examination may begin before receipt of the certified copy. To avoid delays in assembling RMS and Paper Books, commissioners should send records with recommendations for regional-bench cases or arrange direct transmission from CDRs to the Board for special-bench matters; CDRs at New Delhi must forward RMS/Paper Books by special messenger immediately.

Corporate guarantee acceptance: group-company guarantees may replace bank guarantees subject to management criteria, documentation, and renewal.
Specifies that a corporate guarantee may substitute for a bank guarantee under DEEC/EPCG only when executed by a recognised group company and when group status is shown by same-management criteria (common MD/Manager, overlapping director majorities within six months, common control of one-third voting power, or directors holding majority shares). The guarantor must supply a certified register entry, a board resolution authorising the guarantee under company law, and a no-objection from lenders; the guarantee must be valid for two years and renewed or include an enforcement clause, and Customs must be informed of management changes.

DEPB rate fixation procedure requires exporters to file a prescribed data sheet and supporting documents to obtain credit rates.
Exporters applying for DEPB credit rates must file Appendix 11-H data sheet with exporter and export/import particulars, details of prior passbook credits, and supporting shipping bills, bills of entry or passbook entries plus international price evidence; submit specified numbers of data sheet copies and supporting documents to the DGFT and to the relevant Export Promotion Council/Commodity Board; and comply with the declaration and undertaking. DEPB rates are fixed only where Standard Input Output Norms are notified; applicants lacking SIONs must first seek fixation of SIONs.

SLP filing procedure: require complete, signed proposals with legal opinions and certified copies to meet filing deadlines.
Commissioners must forward signed, fully documented SLP proposals containing brief facts, grounds of appeal, Branch Secretariat and Standing Counsel opinions, and a clear due date after deducting time for obtaining certified copies; send two paginated sets (one retained), expedite examination especially for Division Bench orders, consider High Court appeal/review before SLP against Single Judge orders, avoid last minute transmission, and quote central file and case references in follow up communications; appeals are generally not to be filed below the prescribed monetary threshold absent a substantial question of law.

Service tax on cellular roaming must be collected by the subscriber's home operator, who bears payment responsibility.
Cellular telephone services via plastic/SIM roaming are taxable telegraph services and the subscriber's registered cellular company (home operator) must collect and pay service tax. The taxable value is the gross total amount received from the subscriber. The home operator remains liable to collect tax notwithstanding roaming arrangements or bill-sharing with visiting networks, and may be required to produce visiting operators' bills for reconciliation.

Revalidation and extension of advance licences allowed with conditions; penalty applies for irregular or unfulfilled export obligations, subject to regional approval.
Transitional arrangements permit revalidation and last extensions of advance licences issued prior to 28 February 1995 where exports are completed fully or to specified thresholds, subject to documentary compliance and payment of a penalty on the unfulfilled or irregular export value; licences with no exports/imports, licences endorsed as transferable, or licences affected by misrepresentation or fraud are ineligible, and Regional Licensing Authorities that issued the licences shall grant allowed revalidation/extensions upon submission of regional licences, DEECs and prescribed documents.

Revalidation and extension of advance licences allowed as a one-time dispensation; authorities must process eligible cases promptly.
A one-time transitional dispensation permits revalidation for imports and/or extension of the export obligation period for advance licences issued under the Duty Exemption Scheme more than thirty months before the referenced Public Notice under EXIM Policy 1992-97. Licensees must submit required documents to the Regional Licensing Authorities immediately; authorities must promptly dispose of pending eligible cases within the short prescribed timeframe so licensees can complete export obligations and utilise the licences by the final cutoff. No further requests for revalidation or extension on these licences will be considered.