Duty drawback for furnace oil notified; applies to supplies to export oriented units and export processing zone units.
DGFT notifies an All Industry Rate of Duty Drawback for furnace oil for the period ending 31 May 2001, fixing the rate per metric ton and limiting entitlement to supplies by domestic oil suppliers to Export Oriented Units and units in Export Processing Zones treated as deemed exports under the Export Import Policy.

Creation of new tax post under administrative control assigns jurisdiction and places it under designated charge by notification.
The notification creates the post of TRO XLVI, Calcutta and 24 Pgns under the statutory power of section 120 of the Income tax Act, places the post under the administrative control and jurisdiction of the Additional Commissioner, Range IV(C), and under the charge of the Commissioner (Appeals) II, Calcutta, and records the effective commencement date and departmental reference for the order.

Duty on unaccounted goods: manufacturers must pay unless goods shown lost or declared unfit for consumption under conditions.
Amendment adds that the manufacturer must, on demand, pay duty on goods not accounted for as prescribed or not shown to be lost or destroyed by natural causes or unavoidable accident during handling or storage; however, the proper officer may withhold demand for duty on goods claimed as unfit for consumption or for marketing subject to conditions imposed by the Commissioner in writing.

Designation of Officers of Enforcement under FEMA establishes authorized enforcement roles and compliance oversight.
Establishment of a Directorate of Enforcement under the Foreign Exchange Management Act designates specific posts as Officers of Enforcement: Director of Enforcement; Principal Special Director of Enforcement; Special Director of Enforcement; Additional Director of Enforcement; Joint Director of Enforcement; Deputy Director of Enforcement; Deputy Legal Adviser; Assistant Director of Enforcement; and Assistant Legal Adviser, thereby formalizing the administrative composition empowered to enforce the Act.

Acceptance of penalty deposits authorized: deputy director of enforcement may receive fines imposed under FEMA.
The government notifies that, under the proviso to sub section (1) of section 19 of the Foreign Exchange Management Act, the Deputy Director of the Directorate of Enforcement of the concerned zone is designated to accept deposits of penalties imposed by Adjudicating Authorities or the Special Director (Appeals).

Adjudicating authority appointments under FEMA allocate cases by monetary thresholds and zonal jurisdiction for enforcement adjudication.
The Central Government appoints specified enforcement officers as adjudicating authorities under section 16(1) of the Foreign Exchange Management Act to hold inquiries for adjudication under section 13. Designations include the Director, Special Directors, Additional Director and Deputy Directors of Enforcement, with jurisdictional allocation based on monetary thresholds and Directorate zones; the Director of Enforcement may assign cases by general or special order.

Third party exports allowed; DFRCs barred for actual user SIONs and performance monitoring imposed on EOU/EPZ/SEZ units.
The notification permits third party exports, disallows issuance of Duty Free Replenishment Certificate for SIONs under the actual user condition, and prescribes monitoring of EOU/EPZ/SEZ unit performance with committee oversight to ensure wastage and manufacturing loss on precious metal jewellery remain within prescribed overall percentages, requiring justification where higher loss occurs.

Drawback rates fixed under Drawback Rules, 1995 subject to procedural compliance and specified exclusions and conditions.
The Central Government determines specific drawback rates in the annexed Table under the Drawback Rules, 1995, conditional on satisfaction of procedural requirements under rules 11-13; rates exclude goods manufactured in certain bonded warehouses or exported under advance licences except where expressly authorised, allow application-based fixation for uncategorised products, and set operational conditions on packing inclusion, CKD/SKD treatment with evidentiary FOB thresholds, CENVAT non availment certification, and requirements where rates depend on use of imported inputs.

Immunity from prosecution under the Company law settlement enables compounding of filing delays through declaration and payment.
A Scheme permits immunity from prosecution and compounding of filing delays under the Companies Act through a prescribed declaration and payment; a designated authority examines declarations and issues reasoned written orders granting immunity, the settlement fee is non refundable, withdrawal of appeals is required, specified exclusions apply, and the Registrar must notify the relevant adjudicatory body after an order is passed.

Anti-dumping duty on Pure Terephthalic Acid imposed for imports from Spain following finding of dumping and injury.
The Central Government, relying on the Designated Authority's final findings, imposes an anti-dumping duty on Pure Terephthalic Acid (PTA) falling under sub-heading 2917.36 when originating in, or exported from, Spain; exporter-specific duties are prescribed in the annexed table, reflecting that dumping and material injury were found and that a causal link was established for M/s Interquisa, Spain.

Appointment of Commissioner of Customs: central government designates an officer to adjudicate a specified show cause notice.
The Central Government designates the Commissioner of Customs (ICD), Tughlakabad, New Delhi to act as the Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai for the sole purpose of adjudicating a specified show-cause notice issued to a named exporter by the Directorate of Revenue Intelligence, thereby transferring the proper officer and adjudicating authority functions for that proceeding to the designated officer.

Appointment of Commissioner to adjudicate a specified customs seizure and related proceedings under statutory customs adjudication powers.
The Central Government appoints the Commissioner of Customs, Kandla to act as the Commissioner of Customs and Central Excise, Rajkot for adjudicating a specified seizure of machinery and parts and other matters connected thereto, under the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962, by a Gazette notification that supersedes an earlier notification.

Rescission of customs exemption notification after finding dumped imports but no material injury to domestic industry.
The Central Government rescinds Notification No.36/98 Customs under powers conferred by the Customs Tariff Act after the designated authority found Isobutyl Benzene from China PR was exported below normal value but did not cause material injury to the domestic industry; the rescission is effective except as to things done or omitted before such rescission.

Definition of prawn feed clarified and exchange-import rules for platinum rhodium bushings set out, affecting customs treatment.
The notifications amend prior customs exemptions by defining "prawn feed"-goods usable as prawn feed without alteration and with vitamin pre-mixes or vitamins by weight not exceeding SION for prawn feed in the Handbook of Procedures-and by adding entry 183A for platinum-rhodium bushings imported in exchange for exported worn-out bushings, with Annexure condition 28A linking duty liability to import within one year of export, absence of drawback on export, and a duty basis equal to exchange cost plus two-way insurance and freight.

Exemption under section 35AC: specified technical training scheme granted a further three year eligible project period.
The Central Government, exercising powers under subsection (1) read with the Explanation to section 35AC, specifies the Jnana Prabodhini Shivlal Shah Yojana (construction of building, purchase of equipment and running of the technical training scheme) by Jnana Prabhodhini-Solapur as an eligible project for a further three-year period beginning with the assessment year 2001 2002, following the National Committee's recommendation that the project is being executed properly.

Section 35AC amendment broadens eligible project area for Sundeep Foundation to cover Gujarat and Maharashtra.
The Central Government amends the earlier notification by substituting, in the Table entry for Sundeep Foundation, the project description wording to read "running of health care and education activities in Gujarat and Maharashtra," replacing the prior district-specific phrasing; the change is effected under the enabling income-tax provision on the National Committee's recommendation.

Exemption under section 35AC extended for children's orthopaedic hospital project, qualifying it as an eligible scheme for three more years.
The Central Government specifies the project of purchase of equipment, furnishing and running of a children's orthopaedic hospital by the Society for the Rehabilitation of Crippled Children, Mumbai, as an eligible project or scheme for a further period of three years beginning with the assessment year 2001 2002, following a National Committee recommendation and exercising powers under the Act; the project is for diagnosis, treatment and rehabilitation of handicapped children at an estimated cost of rupees four crore.

Section 35AC exemption extended for Hindu Mission Hospital expansion, qualifying the project as an eligible scheme for further tax relief.
The Central Government specifies the expansion of Hindu Mission Hospital by addition of a Geriatric Division and an Ophthalmic Block at Tambaram, Tamilnadu, as an eligible project or scheme for purposes of exemption under Section 35AC, following a National Committee recommendation that the project is being executed properly; the specification is extended for a further three years beginning with the assessment year 2001-2002.

Tax exemption eligibility extended for charitable rehabilitation project after National Committee recommendation, allowing equipment and furnishing costs to qualify.
The Central Government specifies extension of eligibility for tax exemption for the purchase of instruments/equipment and furnishing of Andh Apang Kalyan Kendra, Ahmedabad by Andh Apang Kalyan Kendra for a further three-year period beginning with the assessment year 2001-2002, following a National Committee recommendation that the project is being properly executed, and records the project at an estimated cost of thirty lakhs.

Tax exemption for specified charitable project extended following National Committee recommendation, preserving donor deduction eligibility.
Central Government specified the ambulance van and medicines scheme for B.M.B. Sarvajanik Hospital, carried out by Shree Veda Govindpura Sarvajanik Davakhanu, as an eligible project under the Explanation to section 35AC. The National Committee recommended further specification after finding proper execution, and the Government specified the project for an additional three years beginning with the assessment year 2001-2002 at the estimated cost stated in the notification.