TaxTMI 
TaxTMI 
Amendments in Hand Book of Procedures 2015-20 –reg.
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....sion / 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 norms on receipt of complete data. Any adhoc norm fixed under this para, on the basis of an application made by an exporter shall be valid for one authorisation for which such application is made and no....
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....n "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 the case may be, may communicate its views / comments / recommendations within 45 days electronically/online. In case no comments are received within 90 days, Norms Committee may take a view based on the facts available on record. 5. Para 4.16 (iii) is amended to read as under: In cases where entitlement of the applicant for grant of Advance Authorisation as per paragraph 4.12 was....
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....ng 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 details of exempted materials/inputs consumed. 10. Para 4.35 (c) is amended to read as under: (c). If authorisation holder is registered under GST Act, he has an option of getting names of jobber endorsed by jurisdictional Customs authority as per GST Rules in lieu of Regional Authority's endorsement. In case manufacturer exporter holding authorisation is not registered / not required to be registered under GST Act, job work may be allowed after endorsement of supporti....
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....nd 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 number as per paragraph 9.02 of Hand Book of Procedures. 17. Para 4.62 is amended to read as under: Entitlement of quantity of gold / silver / platinum against the export of articles made out of these metals shall be quantity of gold / silver / platinum in item of export plus admissible wastage / manufacturing loss. In the case of Studded Jewelry, the calculation of the quantum of gold/silver/platinum metal shall be done excluding the weight of studding. 18. Para 4.64 is amended to read as under: (a) Gem REP Authorisations shall be valid for import of precious stones, semi-precious and synthetic stones and pearls used in export of Gems ....