Transferability of SFIS goods limited; alienation permitted after completion of the prescribed holding period under amended policy.
Entitlements and goods under SFIS remain non-transferable except within group company and to managed hotels and are subject to the Actual User condition; however, such goods may be alienated upon completion of the prescribed holding period measured from the date of import or procurement.

Offline payment procedure modification postpones the operational start date while maintaining all other notification provisions.
The notification defers the commencement date for the offline payment procedure for tax, interest, penalty and other amounts under the Delhi Value Added Tax framework while retaining all other provisions of the earlier notification; it is issued under the rule-making powers of the Delhi VAT Rules and Act and instructs publication, departmental circulation, website upload of detailed physical and e-payment processes, and broader publicity to ensure implementation.

Tariff valuation updated: prescribed US dollar values set for specified imported commodities altering the customs valuation schedule.
The Central Board of Excise & Customs amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 to prescribe tariff values in US dollars for specified imports: edible oils (various palm oil and palmolein descriptions and crude soyabean oil), brass scrap, poppy seeds, gold and silver where certain notification benefits apply, and areca nuts, thereby updating the schedule of commodity valuations.

Customs exemption: adds rice bran and rice bran oil cake to Nil-duty list and expands fastener description.
Under section 25(1) of the Customs Act, the notification amends Notification No.12/2012 Customs by inserting HS 2302 40 00 (rice bran) and HS 2306 90 90 (rice bran oil cake) with Nil duty, effective on or after 1st October, 2013, and by substituting the item (a) description at serial number 282 to specify fasteners including buttons, snap fasteners, zip fasteners (including zippers in roll), sliders/pullers, end stoppers and parts thereof.

Exemption amendment: updates tariff entries and grants nil duty on specified tariff headings for listed goods.
The Government amends Notification No. 1/2011 Central Excise by omitting serial number 82 from its Table, and amends Notification No. 12/2012 Central Excise by substituting serial number 187A with an entry covering tariff headings 6901 00 10 and 6904 10 00 described as "All goods" with a Nil duty rate, issued under section 5A(1) of the Central Excise Act, 1944.

Form T-2 filing requirement suspended pending stakeholder suggestions; dealers asked to propose streamlined pre-entry information process.
The Commissioner has kept the notification prescribing Form T-2 and related modality notifications in abeyance with immediate effect and invited suggestions from dealers to streamline the online pre-entry filing procedure for goods, following stakeholder representations about difficulties in completing the form. The original requirement had applied to dealers above the statutory gross turnover threshold and excluded dealers exclusively dealing in tax-free goods.

Interest rate cap on rupee denominated bonds notified; limit tied to SBI base rate at issuance.
Notification prescribes that interest on rupee denominated bonds of Indian companies shall not exceed 500 basis points over the State Bank of India Base Rate: for bonds issued before 1 July 2010 the benchmark is the SBI Base Rate as of 1 July 2010; for bonds issued on or after 1 July 2010 the benchmark is the SBI Base Rate applicable on the date of issue.

Excise duty exemption for DPCO scheduled formulations undergoing re-labeling when MRP reduced, subject to prior intimation and post-operation reporting.
Exempts from central excise duty scheduled formulations under DPCO, 2013 (Chapter 30) when re-printing, re-labeling, re-packing or stickering is carried out at premises not registered under the Central Excise Act, subject to conditions: removal on payment of appropriate duty, downward revision of MRP, a time-limited exemption from NPPA ceiling-price notification (with limited extension), prior intimation to the jurisdictional Assistant/Deputy Commissioner with specified product and location details, and submission of post-operation details within one month.

Electronic TDS certificate issuance mandated: TAN holders must issue Form DVAT-43 electronically from the specified effective date.
All TAN holders are directed to issue TDS certificates electronically in Form DVAT-43 effective 01/07/2013, under the Commissioner's powers conferred by clause (c) of sub rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005; this directive partially modifies an earlier notification while leaving its other contents unchanged.

Foreign Post Office exports permitted: exports may be undertaken through the Foreign Post Office under specified customs notifications.
Inserts an additional proviso in condition (iv) of the opening paragraph of each specified miscellaneous exemption notification to permit exports to be undertaken through the Foreign Post Office at New Delhi, effected under the Central Government's power under the Customs Act in the public interest.

Power to search and seize: designated enforcement officers authorised to search persons and seize records subject to safeguards.
Authorization is given to officers not below Assistant Director in the Directorate of Enforcement to exercise search and seizure powers for records or property relevant to proceedings under the Prevention of Money Laundering Act. Personal search of individuals is permitted only during search-and-seizure operations and remains subject to statutory limitations and safeguards governing such searches.

Exemption from BIS marking allows domestic tyre manufacturers and OEMs to import tyres for benchmarking subject to records and undertakings.
Exemption from mandatory BIS marking is permitted for tyres imported by domestic tyre manufacturers and OEMs for benchmarking, homologation and calibration under Clause 3(d) of the Quality (Control) Order, 2009. The exemption is limited to a specified small quantity per tyre size and is conditional on eligibility as domestic manufacturers or OEMs, maintenance of proper records, and a written undertaking to customs that the imported tyres will be used exclusively for those technical purposes and not sold in the market.

Online submission requirement: Form DP 1 must be filed electronically by all dealers by the prescribed deadline.
The Commissioner of Value Added Tax directs that Form DP-1 shall be submitted online by all dealers by the prescribed deadline, issued under the statutory authority of the Delhi Value Added Tax Act; the notification partially modifies earlier notices and requires publication and departmental circulation to ensure publicity and compliance.

Special Economic Zone expansion: additional land parcels formally notified and integrated into the Jamnagar SEZ area.
The Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act read with rule 8 of the SEZ Rules, 2006, notifies inclusion of specified survey parcels totalling 153.7057 hectares into the Jamnagar Multi Product SEZ proposed by M/s. Reliance Industries Ltd, revising the SEZ's aggregate area to 1917.8429 hectares and listing each newly included parcel with its area.

ICD designation under Sec 7(aa) permits a new inland container depot to handle unloading of imports and loading of exports.
The Central Board of Excise and Customs, under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, amends notification No. 12/97-Customs (N.T.) to insert item (xvi) at serial number 9 for Maharashtra, authorising the designated location to perform unloading of imported goods and loading of export goods as an Inland Container Depot.

Sanitary import permit exclusions: human hair exempt, only animal origin and animal feeding preparations remain regulated.
Amendment exempts human hair under ITC (HS) Code 0501 from the sanitary import permit requirement, while limiting Chapter 23 Policy Condition 1 so that only items of animal origin or products intended for animal feeding containing animal origin materials under ITC (HS) Code 2309 require a sanitary import permit issued under Section 3A of the Live stock Importation Act.

SEZ waste disposal authorisation removed; SEZ units may sell scrap to domestic tariff area on payment of customs duty.
Amendment to Para 2.17 A permits SEZ units, developers and co-developers to dispose of any waste or scrap, including metallic forms, in the Domestic Tariff Area without an authorization, provided the disposer pays the applicable Customs Duty; the amendment harmonizes the Policy with Section 47 of the SEZ Rules, 2006.

Tax exemption under section 10(46) covers government grants and interest for the Uttarakhand State AIDS Control Society, conditional on compliance.
Notification under Section 10(46) notifies Uttarakhand State AIDS Control Society as eligible for exemption on grants in aid from the Government of India and interest on those grants, applied to FYs 2011 12 and 2012 13 and applicable for FYs 2013 14 through 2015 16, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character during the year, and specified return filing; international agency grants to be handled per prevailing rules.

Amendment to SEZ notification substitutes specified entries, updating designated officials in the prior SEZ instrument.
Amendment under Section 31 of the Special Economic Zones Act substitutes entries at Sl. No. 5 and 6 in notification S.O. 1605 (E) dated 12th July, 2011, naming Smt. M. Vijaya as Chief Executive Officer, M/s Ideal Fastener India Pvt. Ltd., and Shri R. Chandrasekaran as Director, M/s Agile Electric Sub Assembly Pvt. Ltd.

SEZ notification amendment substitutes entry six, appointing Puneet Kapoor as representative under the Special Economic Zones Act.
The Central Government amends notification S.O. 749(E) dated 18 April 2011 under Section 31(1) read with Section 31(5) of the Special Economic Zones Act, 2005, substituting the entry at Sl. No. 6 to read: Shri Puneet Kapoor, Partner, M/s. APK Identification Pvt. Ltd., as notified in S.O. 2272(E) dated 22 July 2013 (F. No. A.20/1/2006-SEZ).