TaxTMI 
TaxTMI 
Amendments in Hand Book of Procedures 2015-20 –reg.
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....ms fixation is as follows: Norms Committees (NC) in DGFT headquarters For fixation / revision / amendment of norms of Export Products under following ITC HS Chapters Email addresses for communication with respective Norms Committee NC-1 81 to 84, 86 to 93 [email protected] NC-2 72 to 76, 78 to 80, 85 [email protected] NC-3 29, 30 [email protected] NC-4 27, 28, 31 to 38, 44 to 49, 68 to 71 [email protected] NC-5 41 to 43, 50 to 67 [email protected] NC-6 I to 26, 94 to 98 [email protected] NC-7 39, 40 [email protected] (ii) An applicant shall indicate a valid email address for communication purpose and ensure that this email address is active. (iii) The decisions of Norms Committees shall be available on the website of DGFT (http://dgft.gov.in) periodically and the applicants shall update themselves the status of norms fixation in respect of Authorisation obtained by them. (iv) Exporters / EPC shall provide data to the Norms Committee concerned for the fixation of SION/ Adhoc Norms for an export product. Norms Committee shall endeavour to fix SION or adhoc....
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....ed to read as under: Wherever an applicant has applied for components on "net-to-net basis with accountability clause" and such cases fall under paragraph 6 of General Note for all Export Products, the same need not be referred to Norms Committee for fixation of norms. However, exporters shall indicate clearly details of such components imported on "net-to-net basis with accountability clause" in the export/supply documents namely Shipping Bills, Bill of Exports, Tax invoice for export/supplies prescribed under the GST rules evidencing that these imported inputs have been exported. 4. Para 4.14 is amended to read as under: 4.14 Application and On-line Inter-Ministerial Consultations for fixation of norms / adhoc norms (i) Application filed online by the applicant shall be forwarded electronically to the concerned Technical / Administrative Ministry / Department /Scientific and Technological institutions or any other agency by the respective Norms Committee in the DGFT headquarters within three days. (ii) The concerned Technical / Administrative Ministry / Department / Scientific and Technological institutions or any other agency as....
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....Customs Authority, shall be submitted to the concerned Regional Authority at the time of filing application for redemption / bond waiver. Regional Authority shall compare the details of Appendix 4-I, with that of the inputs allowed in the authorisation, before allowing redemption or bond waiver against individual authorization. Such records shall be preserved for a period of at least three years from the date of redemption. 8. Following sub para 4.22(b) (iv) is added below para 4.22 (b)(iii): (iv) In case an applicant is not able to upload any prescribed document then such documents may be submitted in physical form to the concerned authority. 9. Heading of para 4.27 and Para 4.27(a) is amended to read as under: 4.27 Exports/Supplies in anticipation or subsequent to issue of an Authorisation. (a) Exports / supplies made from the date of EDI generated file number for an Advance Authorisation, may be accepted towards discharge of EO. Shipping /Supply document(s) should be endorsed with File Number or Authorisation Number to establish co-relation of exports / supplies with Authorisation issued. Export/supply document(s) should also contain detail....
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....ority shall redeem the case, shall endorse details of duty paid on the EODC/Redemption Letter and inform details of recovery/ deposits made to the Customs Authority at the port of registration or the Commissioner of Customs having jurisdiction over the factory of the Authorisation holder, as the case may be. 16. Para 4.54 is amended to read as under: 4.54 Application (a) Application in ANF 4G along with documents therein, shall be filed online to concerned Regional Authority. (b) Provisions of paragraphs 4.26, 4.27, 4.28, 4.48, 4.49(e) & 4.49 (f) and 4.52 of this Handbook of Procedures shall also be applicable for DFIA Scheme. (c) After completion of exports and realization of proceeds, request for issuance of transferable Duty Free Import Authorisation may be made to concerned Regional Authority within a period of twelve months from the date of export or six months (or additional time allowed by RBI for realization) from the date of realization of export proceeds, whichever is later. (d) Applicant shall be allowed to file application beyond 24 months from the date of generation of file numbe....
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....es of Tax invoices for export/supplies as prescribed under GST rules . 21. Para 4.77 (b) is amended to read as under: (b) In case of direct supply of gold/silver/platinum, alloys, findings and mountings of gold/ silver/ platinum and plain semi-finished gold/silver/platinum jewellery to status holder/ exporter, Status Holder/exporter shall furnish a Bank Guarantee/LUT, as per Customs Rules and regulations to Customs equivalent to Basic Customs Duty leviable on imported gold/ silver/ platinum, alloys, findings and mountings of gold/ silver/ platinum and plain semi-finished gold/ silver/ platinum jewellery etc. Integrated Goods and Services tax and Compensation Cess leviable under Section 3(7) and 3(9) of Customs Tariff Act shall be payable separately on imports. 22. Para 4.78(e)(ii) is amended to read as under: (ii) Three copies of Tax invoices for export/supplies as prescribed under GST rules; 23. Para 4.78 (h) is amended to read as under: (h) Exporter may also obtain, in advance, gold/ silver/ platinum etc. supplied by foreign buyer by furnishing a BG /LUT for an amount equal to international price of such items plus basic custo....