I am directed to invite your attention to notification No. 17/2002-ST dated 21.11.2002 granting exemption to taxable Services provided by a Service Provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ for the development, operation and maintenance or setting up SEZ Units. For availing the exemption, the taxable services to be rendered by the Service Provider is proposed to be authorised by a committee headed by Chief Commissioner of Central Excise having jurisdiction over said Special Economic Zone
I am directed to invite your attention to the Board’s Circular No.128/95, dated 14th December, 1995 which has prescribed a set of guidelines on the undertaking to be given by the custodian before being appointed as custodian of ICDs/CFSs/EPZs.
The matter has been examined by the Board. It has been decided that the administrative control of ICDs/CFSs would be with the territorial Commissioners of Customs. However, where an ICD/CFS does not fall within the territorial jurisdiction of any Commissioner of Customs, the territorial Commissioner of Central Excise will have administrative control over it.
In exercise of the powers conferred by Section 5 of the Foreign Trade ( Development & Regulation ) Act, 1992 ( No. 22 of 1992) read with 1.1, 2.1 and 2.4 of the Export and Import Policy, 2002-2007( As amended upto 31.3.2003 ), the Central Government hereby makes the following amendments in the Schedule 2 ITC(HS) Classification of Export and Import items.
