In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-09, the Director General of Foreign Trade hereby makes the following amendments in Handbook of Procedures.
Representations have been received from the trade and industry that a doubt has arisen in the field formations of customs on the issue of allowing alternative inputs as per SION under DFRC scheme even if exactly the same input, in the product value added chain, has not been utilized in the manufacture of the exported product.
The principal notification was published in the Gazette of India vide notification No. 62/94-Customs (N.T.), dated the 21st November, 1994 [S.O. 829(E), dated the 21st November, 1994 ] and last amended vide notification No. 91/2005-Customs (N.T.), dated 4th October, 2005 [S.O. 1448(E), dated 4th October, 2005].
The principal notification No. 61/94-Customs (N.T.), dated the 21st November, 1994 was published vide number S.O. 828 (E), dated the 21st November, 1994 and was last amended vide notification No. 90/ 2005-Customs (N.T.), dated the 4th October 2005 and published vide number S.O. 1447(E), dated the 4th October 2005.
directed to forward herewith a copy of each of the following. Notifications that was published in the Gazette of India for your information and necessary action.
Board has examined the leviability of service tax on maintenance or repair or servicing of software under section 65(105)(zzg) read with section 65 (64) of the Finance Act , 1994
Policy Circular No. 29 clarifies product classifications under ITC(HS) 2004-09, addressing queries on imports, standards, and licensing requirements.
Para 4.40 of the Handbook of Procedures (Vol 1) allows certain notified ports to be treated as a single port for the purposes of imports and exports. However, the present distributed architecture of the Customs electronic system does not allow import clearances from all the notified ports in the same city. Therefore, the Regional Licensing Authorities will issue DEPBs (and other licences also) for a single notified Port only along with the unique six digit Location Code of the Customs ‘Port of Registration’ to facilitate speedy clearances against the licences issued.
In exercise of powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992) read with paragraph 2.1 of the Foreign Trade Policy, 2004-2009, as amended, the Central Government hereby makes the following amendment in the Notification No.28(RE-2004)/2004-2009 dated 7th March, 2005.
In exercise of powers conferred under paragraphs 2.4 of the Foreign Trade Policy, 2004-09, in partial modification to Notification No. 20/2004-09 dated 17-8-2005 the Director General of Foreign Trade hereby announces that the Rate of Duty Drawback of Rs. 1025/- per M.T. for HSD, shall be applicable to supplies by domestic oil companies under various schemes under Chapters 4, 6, 7 & 8 of the Foreign Trade Policy.