Duty liability on job-work goods: principal deemed manufacturer must pay excise duty for garments produced on job work.
Every person who gets goods falling under Chapter 61 or 62 or 63 produced or manufactured on his account on job work shall pay the duty leviable on such goods in such manner and at such time as provided under the rules, as if such goods have been manufactured by such person. Persons who had authorized job workers to pay duty prior to this notification are allowed a limited period after publication to obtain registration and comply with these provisions.

Commencement of amendment to Section 4A: Gazette notification sets the law to take effect on the appointed date.
The Central Government has appointed 1 August 2011 as the date on which the provisions of section 62 of the Finance Act, 2011-amending Section 4A of the Central Excise Act-shall come into force, through a Gazette notification exercising statutory powers to fix the commencement date.

Commencement of section 76 of the Finance Act: amendment to Medicinal and Toilet Preparations Act to come into force on 1 August.
The Central Government appoints the 1st day of August, 2011 as the date on which the provisions of section 76 of the Finance Act, 2011 amending the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 shall come into force, via Notification No.1/2011-M&TP issued by the Ministry of Finance for publication in the Gazette of India.

Exchange rate determination for customs: notified currency conversion rates apply to imported and export goods under section 14.
The Central Board of Excise and Customs, invoking section 14 of the Customs Act, 1962, prescribes specific rupee conversion rates for each listed foreign currency for use in import and export goods; two schedules set separate rates for imported and export goods, with Schedule I for per-unit currencies and Schedule II for the Japanese Yen per hundred units, and the notification supersedes the prior exchange-rate notification except as to past acts.

Anti-dumping duty on PVC paste resin imposed, based on reference prices and landed value differential.
An anti-dumping duty is imposed on Poly Vinyl Chloride Paste Resin under sub-heading 3904 22 10 from specified countries, calculated as the difference between the notification's specified reference prices per metric ton and the landed value of imports; the notification lists reference prices by origin/export/producer/exporter permutations, excludes certain resin types from the product definition, mandates payment in Indian currency, and prescribes use of the notified exchange rate with the bill of entry date as the relevant date.

Service tax exemption for club or association services relating to government assisted common effluent and solid waste treatment facilities.
Exempts club or association service provided by an association, including registered cooperative societies, in relation to a qualifying project from the whole of service tax under the Finance Act. A qualifying project is a common facility for treatment and recycling of effluents and solid waste established with financial assistance from the central or state government. The Central Government exercised public interest powers to grant this exemption; the notification was later rescinded.

Exemption for food preparations: specified hotel, restaurant and retail served foods placed at nil excise duty under amended tariff.
Inserts a new Table entry to Notification No. 3/2006-Central Excise exempting food preparations under Chapter 16 or Chapter 19 (except heading 1905) that are prepared or served in a hotel, restaurant or retail outlet, whether consumed there or not, by applying a Nil rate of duty.

Exemption for food preparations: hospitality and retail foodservice supplies excluded from the amended excise notification scope.
Amendment inserts an explanatory exclusion clarifying that the notification does not apply to food preparations, including those containing meat, when prepared or served in a hotel, restaurant or retail outlet, regardless of whether such food is consumed on the premises, thereby carving out hospitality and retail food service supplies from the prior tariff change.

Border haat goods clearance limited to specified locally produced items at Balat and Kalaichar under customs amendment.
The notification inserts a proviso permitting clearance at Balat and Kalaichar Border Haats only for specified classes of locally produced goods-vegetables, fruits, food items, spices; minor forest produce excluding timber; cottage industry produce; small agricultural household implements; and garments, melamine and processed food items-defining "locally produced" as produce of the concerned border district. It also adds Kalaichar (West Garo Hills) - Baliamari (District Kurigram) Border Pillar No. 1072 to the table of land frontier entries.

Designation of ammonium nitrate as explosive requires separate regulatory rules for its handling and excludes non extractable fertilizers.
Ammonium nitrate and specified emulsions, suspensions, melts or gels are deemed to be explosives under the Explosives Act when they contain a sufficiently high proportion of ammonium nitrate, but fertilizers from which ammonium nitrate cannot be extracted are excluded. The Explosives Rules, 2008 do not apply to these materials except where they are otherwise classified as explosives, and the Government will frame separate rules governing ammonium nitrate under the Act.

E-payment mandatory for dealers with specified bank accounts; electronic challan CIN serves as proof of DVAT payment.
Two additional banks are authorised to provide e-payment facilities under the Delhi Value Added Tax Act, 2004; dealers with accounts at those banks and on monthly tax periods must use the electronic payment system. The internet-generated challan Part "C" with the unique Challan Identification Number will be accepted as proof of payment to be enclosed with returns, dealers must obtain a signed and stamped Part "D" for records, and deposited amounts will be credited after Reserve Bank of India confirmation. Banks must adhere to Information Technology Act security provisions.

Amendment to notification revises locality description from villages to panchayats, changing the territorial characterization of projects.
Amendment to a tax notification substitutes the paragraph 5 phrase describing the trust's activities, replacing the earlier reference to development projects at specified villages with a revised reference to development projects at panchayats, thereby altering the expressed territorial unit used to describe the trust's project localities without adding new procedural conditions or eligibility criteria.

Security for provisional Mega Power Project imports: fixed deposit covering customs duty must be furnished or forfeited.
Where an importer claims exemption under a provisional Mega Power Project status certificate, the importer must furnish at importation a Fixed Deposit Receipt from a Scheduled Bank in the name of the President of India for a term of thirty six months or more, equal to the customs duty otherwise payable, to the Deputy Commissioner or Assistant Commissioner of Customs; failure to furnish the final status certificate within thirty six months permits appropriation of the security towards the customs duty.

Exemption for power project inputs requires certification, security where provisional, restricted use pledge, and duty on misuse.
Substitution of Conditions 26 and 28 requires certification of Ultra Mega and Mega Power Project status by a senior Ministry of Power officer; provisional certificates trigger a Fixed Deposit Receipt security in the name of the President of India for thirty-six months equal to the duty otherwise payable, subject to appropriation if final status is not obtained; Chief Engineer certification of goods' necessity is required with specification of quantity and description; and the project CEO must undertake that goods will be used only in the project and agree to pay duty if that undertaking is breached.

Export permission for wheat products extended under Foreign Trade Policy, subject to a capped quantity and EDI port monitoring.
The Central Government amends prior FTP notifications to extend permission for exports of wheat flour, semolina, wholemeal atta and resultant atta under ITC (HS) 1101, maintaining an aggregate export limit of 6,50,000 tons for the policy period and stipulating that exports be effected only through Customs EDI ports; exported quantities will be monitored fortnightly by Customs and DGCI&S with reports to the Department of Commerce/DGFT and the Department of Food & Public Distribution.

Designation of authority for countervailing duty centralises appointment in a senior Department of Commerce official under the Rules.
A person not below the rank of Joint Secretary in the Department of Commerce, Ministry of Commerce and Industry is appointed as the designated authority under sub-rule (1) of rule 3 of the Customs Tariff Rules, 1995 for identification, assessment and collection of countervailing duty; this notification supersedes the earlier 1995 appointment while preserving past acts and omissions under the prior instrument.

Designation of authority for anti-dumping duty administration vested in a senior Commerce Department official.
The Central Government appoints as designated authority under the Customs Tariff anti-dumping rules a person not below the rank of Joint Secretary in the Department of Commerce, Ministry of Commerce and Industry, and supersedes the earlier notification while preserving prior actions done or omitted under that earlier instrument.

Customs exemption for LR SAM imports requires authorised works centres and certified lists, with a fixed expiry date.
The notification exempts specified goods for the LR SAM programme from customs duty where (a) imports are made by authorized works centres designated by a Ministry of Defence officer not below Deputy Secretary and (b) the importer produces at import a Programme Director certified list to the Deputy or Assistant Commissioner of Customs confirming the goods are required for, authorised under, and will be used only for the LR SAM programme; the exemption lapses on or after 25 November 2011.

Customs tariff amendment: substituted concessional duty rate for a specified serial item in the exemptions table.
Amendment to Notification No.21/2002 Customs substitutes the entry in column (4) against table Serial No. 585 to reflect a revised effective duty rate of 10% under the authority of Section 25 of the Customs Act, 1962, thereby modifying the table of exemptions and effective basic and additional duties for specified goods of Chapters 1 to 99.

Anti-dumping duty extension on saccharin from China PR will remain in force until 5 June 2012 unless revoked.
The Central Government amended Notification No. 41/2007-Customs to extend the provisional anti-dumping duty on saccharin from China PR, adding that the notification shall remain in force up to and inclusive of 5th June, 2012, unless revoked earlier, pursuant to the Customs Tariff Act and applicable anti-dumping rules.