Letters of Credit extensions allowed after maize export ban for pre ban LCs eligible under transitional arrangements.
The Notification adds that exporters may obtain extensions of existing Letters of Credit opened prior to the maize export ban and eligible under the Transitional Arrangements in Para 1.5 of the Foreign Trade Policy, 2004-09, for a further short period; the amendment is effective immediately as a public interest measure under the Foreign Trade (Development & Regulation) Act.

Scientific research association approval conditioned on audit, accounts, and certified donation statements; noncompliance risks withdrawal.
Approval is granted to SHARE INDIA as a scientific research association effective from 1 April 2005, conditioned on undertaking scientific research as its sole objective and conducting the research itself; maintaining books of account audited by a qualified accountant and furnishing the audit report by the income tax return due date; and maintaining and submitting a certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failure to maintain accounts, furnish required reports or statements, cease genuine research activity, or otherwise fail to comply with the approval conditions.

Ban on export of maize: transitional arrangements allow extension of existing letters of credit and a humanitarian export exemption.
The amendment makes the transitional arrangements under Para 1.5 of the Foreign Trade Policy, 2004-09 applicable to exports affected by the ban on maize. Exporters with existing Letters of Credit opened prior to the ban and eligible under those arrangements may obtain an extension of validity and shipment period for 18 days. A specified consignment intended for United Nations humanitarian relief operations is exempted from the ban.

Inland Container Depot designation for an information technology SEZ confers Customs Act status enabling its treatment as an ICD.
The Central Government, under sub-section (2) of Section 53 of the Special Economic Zones Act, 2005, appoints the information technology and information technology enabled services Special Economic Zone at Plot No. 202, Sector Knowledge Park V, Greater Noida, developed by M/s. Gallant Infrastructure Private Limited, to be deemed an Inland Container Depot under Section 7 of the Customs Act, 1962, thereby subjecting that SEZ to the customs regulatory regime applicable to ICDs.

Approval Committee for SEZ governance constituted, specifying ex officio membership and developer representation for the IT/ITeS zone.
Constitutes an Approval Committee for the information technology and information technology enabled services Special Economic Zone at Plot No. 202, Sector Knowledge Park V, Greater Noida, under powers of Section 13 of the SEZ Act. The Committee's composition is specified: Development Commissioner as Chairperson (ex officio); ex officio members from the Department of Commerce, DGFT, Customs, Income Tax, Ministry of Finance (Banking), and senior State officials including the Industrial Development Authority CEO/MD and Secretary (Industry); and a developer representative as special invitee.

Special Economic Zone designation for IT and IT enabled services confirms approved development and operation under SEZ regulatory powers.
Notification designates land at Plot No. 202, Sector Knowledge Park V as a sector specific Special Economic Zone for information technology and information technology enabled services following M/s. Gallant Infrastructure Private Limited's proposal and issuance of a letter of approval after statutory compliance; the Central Government exercised its notification power under the SEZ Act and applicable rules to notify the land for development and operation as an SEZ.

Common adjudicating authority appointment centralises adjudication of a customs show cause notice against an exporter under the Customs Act.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Import), New Customs House, Mumbai as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs (Export), the Commissioner of Customs (General) and the Commissioner of Central Excise, Rohtak, for the purpose of adjudicating matters relating to the show cause notice issued by the Directorate General of Revenue Intelligence concerning M/s Arushi Exports and others.

Common Adjudicating Authority appointed to adjudicate show cause notice against M/s Agarvanshi Aluminium under Customs Act powers.
The Central Board of Excise and Customs, invoking sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, as a Common Adjudicating Authority to exercise the powers and discharge the duties of specified Commissioners for adjudicating the show cause notice issued to M/s Agarvanshi Aluminium Limited dated 31 December 2007.

Inland Container Depots designated for import unloading and export loading at two additional locations by notification.
Inserts two entries to the principal Customs notification authorizing specific Inland Container Depots: (v) Dhannad Rau, District Indore, for unloading of imported goods and loading of export goods; and (xiii) Talegaon, District Pune, for unloading of imported goods and loading of export goods.

Anti-dumping duty rescission on vitrified and porcelain tiles withdraws prior provisional duty while preserving prior acts.
The Central Government rescinds the earlier anti-dumping notification imposing provisional anti-dumping duty on vitrified and porcelain tiles under powers in the Customs Tariff Act and the related anti-dumping rules, while preserving effects of acts or omissions done before the rescission.

New shipper review finds de minimis dumping and results in no anti dumping duty on specified tile imports during review period.
A new shipper review found M/s Foshan Nanhai Jing Yu Ceramics Ltd. and M/s Shye International eligible for a separate dumping margin and that their dumping margin during the review period was de minimis; consequently the Central Government ordered no anti dumping duty on imports of the subject vitrified and porcelain tiles produced by that firm and exported by that exporter for the period from 9 March 2007 through 1 May 2008.

Customs notification amendment inserts excise notification references, updating exemption conditions for imports under Advance Licence annual requirement.
The Central Government amends Notification Nos.93/2004-Customs and 94/2004-Customs to insert additional central excise notification references after the words "both dated 10.06.03" in specified provisos (condition (vii) of No.93/2004 and condition (10) of No.94/2004), thereby expanding the list of excise notifications incorporated into the exemption conditions for imports under the Advance Licence/DEEC schemes.

Research-donation approval requires dedicated accounts, auditor certification, and compliance to retain approved status under tax law.
Approval authorizes the organization to receive sums for scientific research provided such sums are used for research performed by faculty or enrolled students. Conditions include maintenance of separate books of account for research receipts and applications, preparation of a certified statement of donations and research expenditure, and submission of an auditor's report by the income tax return due date; failure to comply, cessation of genuine research, or nonconformity with the governing provisions may lead to withdrawal of approval.

Rescission of notification ends optional compounded levy scheme for pan masala under Central Excise rules.
The Central Government, under Rule 15 of the Central Excise Rules, 2002, rescinds Notification No.38/2007-Central Excise with immediate effect, thereby terminating the optional compounded levy scheme applicable to pan masala and similar tobacco substitutes.

Amendment to Customs notification reconstitutes committee membership assigning Chief Commissioners for Bangalore and Cochin customs jurisdictions.
The Board, exercising statutory authority, amends Notification No. 39/2005-Customs (N.T.) by substituting the Table entry for serial number 29 with two entries. The substitution reallocates Chief Commissioner responsibilities, specifying Chief Commissioners of Customs and Central Excise for Bangalore and Cochin and identifying the Customs jurisdictions (including preventive Cochin) governed by those committee compositions.

Deemed Individual Packing Machine rule treats each non processing track as separate for capacity based excise duty calculation.
Proviso to Explanation 2 of Notification No. 42/2008-Central Excise provides that each track or line of a multiple track or multiple line packing machine which cannot perform specified additional processes shall be deemed an individual packing machine for calculation of duty liability under the capacity-based tariff rule applicable to pan masala and gutkha.

Capacity determination for pan masala packing machines clarified: multi-track lines may be deemed single machines and reporting requirements specified.
The amendments add a deeming provision that a single track or line of a multi-track/multiple-line packing machine incapable of additional moulding processes shall be treated as one individual packing machine for pouch-per-machine calculations, and require separate reporting of machines that perform moulding, those incapable of moulding, installed machines, and those intended to be operated; Form-1 is revised to collect these distinct figures.

Deeming of Special Economic Zone as Inland Container Depot makes sector-specific IT/ITES SEZ subject to Customs Act provisions.
The Central Government, invoking sub-section (2) of Section 53 of the Special Economic Zones Act, 2005, appoints a commencement date for the IT/ITES sector-specific SEZ developed by M/s. Perpetual Infracon Private Limited in Faridabad, Haryana, and by notification deems that SEZ to be an Inland Container Depot under section 7 of the Customs Act, 1962, thereby subjecting the zone to the legal framework applicable to an ICD.

Approval Committee established for IT/ITES Special Economic Zone, specifying statutory composition and a developer special invitee.
Constitution of an Approval Committee under the Special Economic Zones Act for the sector specific IT/ITES SEZ at Sector 81, Budena and Faridabad, Haryana developed by M/s. Perpetual Infracon Private Limited. The committee is constituted by Central Government notification dated 14 July 2008 and comprises ex officio officials led by the Development Commissioner as Chairperson, senior nominees from the Ministry of Commerce, DGFT, Customs/Central Excise, Income Tax, Ministry of Finance (Banking), Haryana Industries and Commerce, Managing Director of HSIDC, and a special invitee representative of the developer.

Special Economic Zone notification designating a sector specific IT/ITES zone, authorising development and operation under SEZ law.
Notification under the Special Economic Zones Act, 2005 designates a sector specific SEZ for information technology and information technology enabled services at Sector 81, Villages Budena and Faridabad, Haryana, based on M/s. Perpetual Infracon Private Limited's approval under section 3(10); issued under section 4(1) of the Act and rule 8 of the SEZ Rules, 2006, and specifying individual survey/rectangle/killa parcels comprising a total area of 21.695 hectares.