Anti-dumping duty exemption for new shipper Jiangxi Zhengda/Foshan Z&D after negative dumping margin found in review.
Inserts a proviso in the principal anti-dumping notification exempting imports of vitrified porcelain tiles produced by M/s. Jiangxi Zhengda Ceramics Co. Ltd. and exported by M/s. Foshan Z&D Ceramics Ltd. from anti-dumping duty, effective from the date provisional assessment was ordered, pursuant to the designated authority's new shipper review finding of a negative dumping margin for that producer-exporter combination.

Customs port appointment: Dahanu designated for unloading imported coal by Reliance Infrastructure Ltd under amended notification.
The notification amends Notification No. 62/94-Customs (N.T.) by substituting the Table entry at serial number 8 for Maharashtra to designate "(8) Dahanu - Unloading of imported coal by M/s. Reliance Infrastructure Ltd." Effect is limited to replacing item (8) and the entries in columns (3) and (4) to record the appointment of Dahanu for that specified customs purpose under powers conferred by the Customs Act.

Tariff Value Fixation amended for vegetable oils, metal scrap, oilseeds and precious metals, altering notified import valuation consequences.
Substitutes TABLE 1 and TABLE 2 of Notification No. 36/2001 Customs (N.T.) under section 14(2) of the Customs Act, 1962, to fix notified tariff values: TABLE 1 prescribes US$ per metric tonne values for specified vegetable oils, palmolein variants, soyabean oil, brass scrap (all grades) and poppy seeds; TABLE 2 prescribes unit US$ values for gold (per ten grams) and silver (per kilogram) where specified notification benefits are availed.

Mis-selling of mutual fund units: newly defined prohibited practice covering false statements, concealment and unsuitability.
Amendment adds mis-selling of units of a mutual fund scheme as a prohibited trade practice, defining mis-selling as sale of units by any person, directly or indirectly, by making false or misleading statements, concealing or omitting material facts or associated risk factors, or not taking reasonable care to ensure suitability of the scheme to the buyer.

Transfer of matters between benches: Chairman authorised to inter se transfer matters at joint request or for recorded reasons.
Amendment to Regulation 4 omits a specified expression in sub regulation (1) and substitutes the second proviso to allow the Chairman, notwithstanding regulation 7, to inter-se transfer any matter pending before a Regional Bench to another Regional Bench or to the Principal Bench either at the joint request of the parties or for other reasons recorded in writing; the amendment takes immediate effect.

Exemption for re-imported goods expanded to include Bhutan alongside Nepal as eligible territories under amended customs notification.
The amendment substitutes the word "Nepal" with "Nepal and Bhutan" in the proviso to item 1, column (3), serial number 1 of the Table in Notification No. 158/95 Customs, thereby extending the customs exemption for goods re imported into India for repair or re conditioning to include Bhutan alongside Nepal without altering other operative conditions.

Anti-dumping duty continuation on PVC suspension grade extended for specified exporting countries under customs tariff review.
The Central Government, under sub sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 read with rule 23 of the relevant Anti dumping Rules, amends the earlier notification concerning Polyvinyl Chloride (PVC) Suspension Grade from specified exporting countries by substituting the words "five years" with "six years," thereby extending the duration of the anti dumping duty as requested following the designated authority's review.

Restriction on overseas guarantees: prior Reserve Bank approval required for rupee denominated structured obligations, with infrastructure exceptions.
Restriction requires that no company registered under the Companies Act shall avail domestic rupee denominated structured obligations by obtaining credit enhancement in the form of guarantees from international banks, international financial institutions or joint venture partners except with the prior approval of the Reserve Bank; provided that companies engaged exclusively in infrastructure development and infrastructure financial companies may obtain such overseas guarantees for domestic capital market instruments without prior approval subject to terms and conditions stipulated by the Reserve Bank.

Regulatory amendment to foreign exchange borrowing and lending removes a Schedule provision, applied retrospectively with non adverse clarification.
The Reserve Bank of India has amended the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations by omitting paragraph 5 of Schedule II, thereby modifying the regulatory provisions governing borrowings and lendings in foreign exchange. The amendment is effected by notification as the Fourth Amendment Regulations, 2012, includes a short title and commencement clause and states the amendment has retrospective effect while asserting no person will be adversely affected by that retrospective application.

Exchange rate determination for customs conversion set effective 7th December, prescribing separate import and export rates.
Central Board of Excise and Customs prescribes specific exchange rates for conversion between listed foreign currencies and Indian rupees for customs valuation of imported and export goods, effective 7th December, 2012, superseding the prior notification; rates are set out in Schedule I (per unit) and Schedule II (per 100 units for Japanese Yen) and two corrigenda later corrected Japanese Yen entries.

Definitions renumbered in Rajiv Gandhi Equity Savings Scheme corrigendum, updating sub clause references and preserving other provisions.
Corrigendum to the Rajiv Gandhi Equity Savings Scheme, 2012 corrects internal cross references in the scheme's definitions: sub clause references styled as (i) and (ii) are to be read as (a) and (b), and a reference to (iii) is to be read as (c). The amendments are textual renumbering and the rest of the Gazette notification remains unchanged.

Customs authorisation expanded: Katargam Chauryasi permitted for unloading imported goods and loading export goods.
Amendment inserts Katargam, Chauryasi (Surat) into the Table of the principal customs notification, authorising that location for the unloading of imported goods and the loading of export goods under the statutory power in section 7 of the Customs Act.

Anti-dumping duty on digital offset printing plates from China PR with producer-specific per-unit rates and payment rules.
Imposition of anti-dumping duty on digital offset printing plates from China PR based on final findings of below normal export prices and material injury; producer- and exporter-specific unit rates for Violet, Thermal and CtCP plates are specified, duty equals the difference between stated reference amount and the landed value, payable in Indian currency, with "landed value" and rate of exchange defined and conversion factor between kg and sqm provided.

Posting policy for international taxation establishes selection criteria and a three-year tenure with limited extension options.
Selection for postings to the Directorates follows the Annual General Transfer Policy: Assistant/Deputy Commissioners need minimum three years' field experience (preferably corporate assessment); Joint/Additional Commissioners need minimum three years in grade; preference for specialized international taxation and transfer pricing expertise. Normal tenure is three years, with eligibility for FT&TR or Overseas postings before completion; tenure exceptions apply on promotion or deputation; retention may extend to a maximum of five years based on suitability, administrative need and willingness; postings made by the approving authority under the Annual General Transfer Policy.

Capital gains account scheme authorization extends deposit-taking and permits maintenance of accounts at all non rural IDBI Bank branches.
The Central Government authorises all branches of IDBI Bank Ltd., except rural branches, to receive deposits and maintain accounts under the Capital Gains Account Scheme, 1988 pursuant to clause (e) of paragraph 2, and defines a rural branch as one situated and functioning at a centre with population under ten thousand per the 2001 census.

Cost Accounting Records (Telecommunication Industry) now requires compliance reports and related documents to be filed in XBRL format.
The amendment revises rule 2 of the Cost Accounting Records (Telecommunication Industry) Rules, 2011 to define Form A-XBRL for electronic filing of compliance reports, redefines Form-B to include the compliance report, annexures and required data for XBRL filing, updates the Product or Activity Group reference, and substitutes Form-A with FORM A-XBRL prescribing mandatory fields, attachment of an XBRL compliance document, verification statements, board authorization, signatory identification, cost accountant details, and electronic submission procedures.

XBRL filing requirement mandates electronic submission of cost-accounting compliance reports and signed verification under amended petroleum industry rules.
The amendment substitutes definitions to introduce "Form A-XBRL" and revise "Form-B" and "Product or Activity Group," and replaces Form A with FORM A-XBRL effective 2 December 2012; FORM A-XBRL mandates electronic XBRL submission of the compliance report, required corporate identifiers, attachments, verification confirming use of notified XBRL taxonomy, digital signature by authorised officers or representatives, and cost accountant particulars.

Cost accounting records (electricity industry) now require XBRL filing for compliance reports and related documents.
The amendment substitutes definitions in rule 2 to define "Form A-XBRL" for electronic filing of compliance reports and other documents under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011; defines "Form-B" to include the compliance report, its Annexure and required electronic data; and defines "Product or Activity Group" by reference to S.O. 1747(E). It also replaces Form-A with FORM A-XBRL specifying required identification fields, mandatory XBRL attachment, verification and digital-signature requirements, effective 2 December 2012.

Cost accounting rules for the sugar industry now require compliance reports to be filed in XBRL via a prescribed Form A-XBRL.
Amendments to the Cost Accounting Records (Sugar Industry) Rules, 2011, effective 2 December 2012, substitute definitions to prescribe Form A-XBRL as the electronic form for filing compliance reports under XBRL rules, redefine Form-B to include the compliance report, Annexure and required data filed via XBRL, and define Product or Activity Group by S.O. 1747(E); Form-A is replaced by FORM A-XBRL prescribing mandatory fields and digital signature requirements.

Cost Accounting Records for the fertilizer industry now require compliance reports to be filed electronically in XBRL format with specified verification and identifiers.
The amendment replaces definitions in the Cost Accounting Records (Fertilizer Industry) Rules, 2011 to define Form A XBRL for electronic filing and to redefine Form B and Product or Activity Group, and substitutes Form A with FORM A XBRL which requires corporate identifiers, company contact details, the financial year, XBRL attachments, verification confirming XBRL conversion and board authorization, digital signature by an authorised officer, and cost accountant particulars; the rules take effect on 2 December 2012.