The undersigned is directed to invite your attention to the above mentioned subject. It has been represented by the trade and industry that All Industry Rates of Duty Drawback as well as Brand Rates of duty drawback should be allowed on the export products even when they are exported in completely knocked-down (CKD) condition or semi-knocked-down (SKD) condition or unassembled condition.
In exercise of the powers conferred under paragraph 2.4 of the Foreign Trade Policy 2004-2009, the Director General of Foreign Trade hereby makes the following amendment in the Public Notice No. 58 (RE –2004)/2002-2007, dated 7th March, 2005.
In exercise of the powers conferred by sub- section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 24/2005-Central Excise
It is therefore clarified that words relating to exports actually means “relating to exports of services by service provider under GATT’s Agreement”. It is reiterated that the provisioning of services; irrespective of import vessel and export vessel, that may have been serviced, is covered for benefits under this provision.
For the purpose of this notification the expression “Commissioner of Central Excise (Appeals)” shall include “Commissioner of Central Excise (Appeals) empowered to act as Commissioner of Customs (Appeals) within their respective jurisdiction vide notification No. 18/2002-Cus (NT) dated 07th March, 2002.
In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following amendments in the Notification No. 39/2005-Customs (N.T.) dated the 13th May, 2005 of the Government of India in the Ministry of Finance, Department of Revenue, namely.
Notification No.162/2005 – Income Tax S.O……..In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S. O. 456(E), dated the 30th March, 2005 published at pages 1 to 39 of the Gazette of India, Extraordinary in Part II, section 3, sub-section (ii), dated the 30th March, 2005
Notification No.161/2005 – Income Tax S.O………In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S. O. 455(E), dated the 30th March, 2005 published at pages 1 to 35 of the Gazette of India, Extraordinary in Part II, section 3, sub-section (ii), dated the 30th March, 2005
Export of Services (Amendment) Rules, 2005 Date: 7th June, 2005 Notification No. 28/2005-Service Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Export of Services Rules, 2005, namely :– […]
Service Tax (Registration of Special Category of Persons) Rules, 2005 Date: 7th June, 2005 Notification No. 27/2005-Service Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement.- (1) […]
