Board's Customs Circulars / instructions for Customs - 1995

(Reverse Chronological  Index)

 

Circular No.
Date
File No.
Related Rule / Act / Notification
Subject
Brief Details of Circulars
134/95 29/12/95 528/97/95-CUS (TU) Customs Tariff Act, 1975. 

Circular No. 116/95 Cus dated 16.11.95. Notfns. No. 68/95 Cus (NT) dated 20.11.95, No. 173/95 Cus & No. 175/95 Cus, both dated 29.12.95.

Rate of Duty to be the same even if classification is changed, except few - Dairy Spread - Classified under S.H. No.  2106.90 & rate of duty is 50% - Frozen roots and tubers and oaknut and chestnut extract will have lower rate of duty since the classification is changed Clarifies changes in duty/classification w.e.f. 01.01.96. Duty not to change with change in classification after implementation of the new Tariff except for certain items.
133/95 22/12/95 434/54/95-Cus.(IV) Sections 7 & 8. ICDs/CFSs-Simplified Procedure Simplified procedure for setting up of ICD/CFS.
132/95 22/12/95 473/61/94-LC Section 65. In- bond Manufacture- New Guidelines Manufacture in bond to be permitted by Commissioner subject to guidelines.
131/95 605/166/95-DBK  Notfns. No. 140/95 Cus to No. 147/95 Cus, all dated 19.09.95. Duty Exemption/ EPCG Scheme- Clarifications on recent Changes Clarifies changes relating to execution of bond/legal undertaking, charging of interest and its recovery and discharge of export obligations.
130/95 19/12/95  609/126/95-DBK Customs & Central Excise Duties Drawback Rules, 1971& 1995. Drawback on cotton power loom made ups permissible  In respect of cotton powerloom made-ups the drawback rate being less than the minimum limit of 5%. The limit of Rs.5000/- for shipment (later reduced to Rs.500/-) shall not apply.
129/95 19/12/95  479/16/95-LC  F.No. 478/29/Cus-VII Poultry and poultry products - No need for counter signature on Health Certificate Counter signature of quarantine officer on health certificates issued by designated agencies not to be insisted upon.
128/95 14/12/95  434/12/92-Cus.IV Section 45. CFS/ ICDs/ EPZs Guidelines Guidelines for appointment of custodians of EPZ/ICD/CFS.
127/95 14/12/95 435/3/95-CUS.IV  Notfns. No. 158/95 Cus dated 14.11.95 and No. 98/95 Cus dated 26.09.95. Re-import of Indian origin goods even for re-processing, re-conditioning, etc. Duty exemption on goods re- imported for repairs, reconditioning, reprocessing, refining, remaking etc. subject to conditions.
126/95 12/12/95 305/4/95-FTT  EOUs/ Jurisdiction of Customs and Excise Defied Jurisdiction of Commissioners as regards EOU/EPZ units.
125/95 11/12/95 354/89/94-TRU  Notfns. No. 165/95 Cus, No. 166/95 Cus & No. 73/95 Cus (NT), all dated 07.12.95. Import from SAARC Countries under SAPTA - Clarification on Duty concession Imports from SAARC countries under SAPTA qualify for concessional duty subject to conditions.
124/95 8/12/95 605/110/95-DBK Notfn. No. 149/95 Cus dated 19.09.95. Circular no. 101/95 dated 21.09.95. QBAL Imports - Exemption from Additional Duty Exemption from Additional Custom duty on imported materials is subject to actual user condition.
123/95 4/12/95 605/241/95-DBK  Circular No. 52/95 dated 25.05.95 & No. 97/95 dated 14.09.95 Subsidiaries of Export Houses - Joint Bond facility extended  Subsidiary and parent company can give joint bond/bank guarantee subject to conditions.
122/95 28/11/95 305/113/94-FTT  Circular No. 21/95 Cus dated 10.03.95. EOUs/ EPZ Units- Policy issues to be referred to CBEC before issue of Show Cause Notice Show Cause Notices on technical/legal issues to be issued after examination by Board.
121/95  23/11/95 601/190/94-DBK Notfns. No. 10/95 Cus (NT) dated 07.03.95 & No. 157/95 Cus (NT) dated 09.11.95. Engg. Product Export Scheme - Modvat permitted on inputs - Spares Import allowed Inputs imported against VBAL intermediate license subject to Additional Duty of custom, which is modvatable. Clarifies the Engineering Product Export (Replenishment of Iron and Steel Intermediates) scheme.
120/95 23/11/95 605/93-94-DBK Circular No. 23/94 dated 06.10.94. Sections 2(20) and 2(26). EPCG / Advance Licences - Third Party Exports can be counted towards Export Obligation Third party export allowed and can be counted towards discharge of export obligations subject to conditions.
119/95 22/11/95 473/34/95-LC Section 58. Grant of Private Bonded warehouse licence in SEEPZ - Asstt. Comm. authorised to grant the licence Assistant Commissioner, SEEPZ to decide applications for grant of private bonded warehouse license in SEEPZ.
118/95 21/11/95 609/198/95-DBK Customs & Central Excise Duties Drawback Rules, 1995. Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995  Assistant Commissioner may relax the period of 3 months for filing claim of drawback.
117/95 17/11/95 605/14/95-DBK Circulars No. 12/95 Cus dated 20.02.95 & No. 51/95 Cus dated 24.05.95. DEEC -Issue of TRA for imports under DEEC further clarification Clarification on documents to be submitted for issue of Transfer Release Advice (TRA). In respect of import by air, TRA may be issued on basis of proforma invoice.
116/95 16/11/95 528/85/95-CUS(TU) Customs Tariff Act, 1975. Customs Tariff New HS Code Effective from January 1996 Amendment of the First Schedule to the Customs Tariff Act, 1975.
115/95 8/11/95  605/74/95-DBK Notfns. No. 104/95 Cus dated 30.05.95 & No. 155/95 Cus dated 27.10.95. Pass Book Scheme - Clarification on operations of New Scheme amended by Notif. No. 115/95-Cus. Guidelines for operation of the Passbook scheme indicating the ports, airports, ICD where the scheme will operate, admissibility of credit on inputs, quality of inputs and use, rate of duty for credit, valuation of inputs, value addition etc. No Drawback to be allowed.
114/95 2/11/95  483/3/94-LC Section 61. 

F.No. 483/14/88 Cus-VII dated 14.10.98.

Perishable goods for warehousing Monothiomethyl declared as perishable item.
113/95 27/10/95 609/106/93-DBK F.No. 609/106/93 DBK dated 20.10.93. Export Promotion Returns by Customs -forms Prescribed Revised format for information on imports and export and revenue forgone/collected.
112/95 31/10/95 467/43/95-CUS-V Toner Cartridges for Laser Printers and Ink Cartridges for Ink Jet Printers - Indicative prices for Customs Valuation Information to ensure against under-invoicing of toner for photocopiers and toner cartridges of laser printers and ink cartridges of ink-jet printers.
111/95 18/10/95 434/17/94-CUS-IV Notfn. No. 61/95 Cus (NT) dated 28.09.95. Goods Imported (Conditions of Transshipment) Regulations, 1995. Transshipment of Imported Goods - Regulations clarified The regulations indicate who can apply for transshipment, facilitates multi-modal transport of goods, and provides that the transporter or the applicant may give the required bond.
110/95 16/10/95  305/22/95-FTT Notfns. No. 2/95 CE dated 04.01.95 & No. 100/95 CE dated 02.06.95. DTA clearances from EOUs/ EPZ Units against payment  of full duty "Non-identical" goods (in comparison to the export goods) manufactured prior to 02.06.95 allowed DTA clearance on payment of full duty without benefit of concessional duty.
109/95 13/10/95 602/12/95-DBK Notfn. No. 204/92 Cus dated 19.05.92. QBAL- Licences issued under para 62/62A of EXIM Policy will be same as under para 50 of the Policy QBAL issued under production program as per criteria in paragraph 62 or 62A of EXIM Policy are deemed to have been issued under paragraphs 50, 55, as the case may be.
108/95 13/10/95 605/30/95-DBK Notfn. No. 204/92 Cus dated 19.05.92. Supply of replenishment goods by a Merchant Exporter to the supporting manufacturer- Clarification regarding  Clarification regarding supply of replenishment goods by merchant exporter to supporting manufacturing.
 107/95 11/10/95 602/12/95-DBK Customs & Central Excise Duties Drawback Rules, 1995. 

Notfn. No. 53/95 Cus dated 18.09.95.

Duty Drawback- Minimum Amount-Fresh Instructions Exports by post and under DEEC eligible for Drawback. Condition of minimum 2% of FOB value shall not be applied.
106/95 11/10/95 605/186/95-DBK  Sections 74 & 75. Section 9(A) of Customs Tariff Act, 1975 Drawback - Brand Rate can be got fixed for claim of drawback of anti- dumping duty paid Drawback admissible where inputs have suffered antidumping duty and are used in the goods exported.
105/95 29/9/95 305/90/94-FTT Notfn. No. 117/95 Cus dated 12.06.95. Office Equipment, spares, etc. import/ procurement from DTA without BOA's permission Approval of BOA for import/procurement of office equipment by EOU/EPZ units not required.
104/95 28/9/95  478/19/94-LC Radial tyres import as scrap not permitted Import of used rubber tyres/tube to be allowed strictly as per EXIM Policy.
103/95 22/9/95 450/65/95-Cus-IV Interpretation or rules, etc. - Reference to Board and other commissioners Essential References to Board on issues of interpretation of law, classification etc. to be endorsed to other Commissioner for their views.
102/95 22/9/95 434/31/95-CUS-IV Section 7. 

Notfn. No. 50/95 Cus (NT) dated 06.09.95.

Issue of notification as per section 54 of the Customs Act, 1962 - Transhipment- regarding All Custom Houses including ICD and Customs Airport notified as places for transshipment of imported goods.
101/95  21/9/95 605/110/95-DBK Notfns. No. 149/95 Cus dated 19.09.95. 

Circular No. 32/95 dated 31.03.95.

Quantity-based advance Licences - No additional duty on imports for exports of leather and readymade garments  Imports for export of leather and ready made garments exempted for duty subject to imports against QBAL issued on applications made on or after 19.09.95.
100/95 21/9/95 605/110/95-DBK Notfns. No. 148/95 Cus dated 19.09.95. 

Circular No. 32/95 dated 31.03.95.

Value - based Advance Licences - No additional Duty on imports for exports of leather and readymade garments  Materials imported for manufacture of leather garments and readymade garments including knitwear exempted from duty subject to imports against VBAL issued on applications made on or after 19.09.95.
99/95 20/9/95  473/61/94-LC Circular No. 68/95 dated 15.06.95. Private Bonded Warehouses -Further Guidelines Guidelines for storing sensitive and non-sensitive goods in private bonded warehouses and execution of transit bond.
98/95 18/9/95  475/19/94-LC Section 15. F.No.473/206/87 Cus-VII dated 12.07.89 F.No. 483/17/85 Cus-VII dated 17.03.87 Warehoused goods- Calculation of customs duty Relevant date for calculation of duty in respect of goods cleared after expiry of warehousing period as per Section 15(1)(c).
97/95 14/9/95  605/75/95-DBK Circular No. 52/95 dated 25.05.95. DEEC/ EPCG Scheme - Bond facility extended to Export Houses & Other Relaxations Imports allowed against bond without bank guarantee to Export Houses except under zero duty EPCG where reduced bank guarantee of 25% of the duty saved is prescribed subject to conditions.
96/95 29/8/95  497/8/95-CUS.VI Baggage Rules Cars import under TR Rules - Short visits relaxable Person returning on transfer of residence eligible to import car qualifies for relaxation of short visits under the Baggage Rules.
95/95  23/8/95 421/4/95-Cus-IV Foreign Privileged Persons (Regulation of Custom Privileges) Rules, 1957. Cars sale to STC - Delay in payment of duty Custom Houses to maintain registers regarding sale of cars to STC to ensure recovery of duty.
94/95 22/8/95 602/13/95-DBK Customs & Central Excise Duties Drawback Rules, 1971 & 1995. Drawback - No limit on payment if it exceeds 2% or Rs. 5000/-  Limit of Rs.5000/- not applicable were drawback is more than two percent of FOB value subject to the amount exceeding to Rs.50/-.
93/95 14/8/95  528/63/95-Cus.(TU) Notfns. No. 73/94 dated 01.03.94 & No. 113/95 Cus dated 07.06.95. AC cars import by Tourism corporations/ Tour Operators - No licence and limit on imports AC cars imported by STC, Tour operator’s etc. allowed without monetory ceiling and requirement on payment of duty in convertible currency.
92/95 14/8/95  473/31/95-LC Circular No. 29/95 dated 20.03.95 EOUs/ EPZ Units - NO BG for transfer of imported goods  Circular No. 29/95 dated 20.03.95 reiterated.
91/95 11/8/95  609/166/95-DBK Notfns. No. 79/95 Cus & No. 80/95 Cus, both dated 31.05.95. Drawback on exports made under DEEC Scheme- Guidelines for Payment Exports in discharge of export obligations made prior to issue of license eligible for drawback.
90/95 11/8/95 481/34/91-CUS-VII F.No.481/34/91 Cus-VII dated 16.03.94. No Common user facility for consolidation of cargo by freight forwarders/ steamer agents Common user facility for consolidation of export cargo by freight forwarders/steamer agents withdrawn.
89/95 9/8/95 528/73/92-(TU) Project Import Regulations, 1986. F.No. 521/192/90 Cus (TU) dated 09.01.92. Project Imports -Cash security deposit lowered to 2% from 5%  Cash Security equivalent to 2% of CIF value of goods bought to be imported subject to maximum of Rs.50 Lacs to be taken with balance amount covered by bank guarantee. For fertilizer projects cash security should not exceed 0.5% of the duty forgone subject to maximum of Rs.20 Lacs.
88/95 1/8/95 305/34/95-FTT EOUs/ EPz Units - Import through leasing company - Documents/Bond to be filed jointly - Clearance from private bonded warehouse in DTA - Import licence and duty payment -Conversion of EPCG imports into EOU imports - No refund of customs duty - Extension of EPCG benefit on debonding Clarifies new EXIM Policy w.e.f. 01.04.95 relating to imports by leasing company, setting up private bonded warehouses, conversion of DTA units into EOU and de-bonding with benefit of EPCG scheme.
87/95 31/7/95 528/54/95-Cus.(TU) Imported goods classification in consultation with technical authorities Classification of items (flight computer) based on technical features to be referred to agencies like National Informatic Centre.
86/95 27/7/95 B34/3/95-TRU Notfns. No. 90/95 dated 01.05.95. Air conditioning and refrigerating compressors - Concessional duty if not interchangeable in motor vehicles, are eligible to concessional duty Parts of refrigerating and air conditioning compressors of less than 7.5 HP (heading 84.14) as are interchangeable for use in motor vehicles are not eligible for the concessional duty.
85/95 26/7/95 305/22/95-FTT Notfns. No. 100/95 CE dated 02.06.95 & No. 2/95 CE dated 04.01.95. 

Circular No. 39/95 dated 18.04.95.

Eous, EPZ, EHTP, STP units Sale in domestic Market - Clarification on concessional duty Goods cleared to DTA eligible for concessional duty whether or not they appear in the Negative List of imports. Concessional duty available for goods which are similar or which belong to the same class as the goods of export.
84/95  25/7/95  450/61/93-Cus.IV Scope Shipping Meeting, Bangalore. Section 49. Detention of imported cargo needs removal of to Customs warehouse - containers need not be detained  Long detentions of imported cargo at ports to be avoided. If necessary such cargo be removed to customs warehouse under Section 49.
83/95 20/7/95 602/2/95-DBK Section 75. 

Circular No. 5/92 DBK dated 26.06.92.

Duty Drawback - Appraisers can sanction upto Rs. one lakh in select Customs Houses Appraiser may sanction drawback of upto Rs.1 Lacs in Customs Houses at Mumbai, Calcutta, Madras & Delhi subject to checks. In other Custom Houses/ ICD/CFS power to sanction drawback is Rs. 30,000/-.
82/95 20/7/95 603/5/93-DBK 91st Report of PAC. Fraudulent exports - Samples to be drawn Sample to be drawn from export consignments when nature of goods or exporter is doubtful to ensure correct payment of drawback.
81/95 11/7/95 478/25/95-LC Aracannuts (supari) import not permissible Aracannuts (Supari) not allowed import as ‘dry fruit’.
80/95 6/7/95 434/16/94-Cus.IV Sealing of cargo - Tamper proof bottle seals to be used  Tamper Proof "Bottle" seals to be used for containerized cargo.
79/95 6/7/95 428/4/95-CUS-IV United Nations (Privileges and Immunities) Act, 1947. UN Agencies Imports - Duty exemption only on goods for official use by the agency and not by individual  Custom duty exemption available only to direct imports by the United Nations and its agencies for official use.
 78/95 3/7/95 305/90/94-FTT Notfn. No. 114/95 Cus dated 08.06.95. EPZ units - Sale in DTA - Subject to excise duty  EOUs/EPZ units placed at par as regards duty on DTA sales. The duty to be determined in terms of the relevant central excise notification if the goods are excisable and custom duty to be charged if the goods are not excisable.
77/95 30/6/95 434/62/94-Cus-IV Notfns. No. 15/95 Cus (NT) & No. 16/95 Cus (NT), both dated 10.03.95. ICDs/ CFSs - Movement of Cargo by Road permitted  Consolidated notification for ICD/CFS for administrative/legal simplification. Movement of cargo by road from ICD/CFS permitted subject to execution of bond by Custodian.
76/95 28/6/95 494/1/95-Cus.VI SLPs Filing before Supreme Court - Procedure to be followed  SLP in urgent cases to be filed with application for out of turn hearing and application for interim stay. Board to be informed in cases involving release of goods/refund where SLP/stay application pending before Supreme Court.
75/95 28/6/95 605/57/95-DBK Notfns. No. 79/95 & No. 80/95, both dated 31.05.95. 

Circular No. 32/95 dated 05.04.95.

Duty Exemption Scheme - Bond / BG to be executed with that Custom House where application for Advance Licence is registered  Bond/Bank guarantee to be executed with the Customs House where application for Advance License/ DEEC Book is registered.
74/95 27/6/95 495/29/93-Cus.VI Notfns. No. 171/94 Cus & No. 172/94 Cus, both dated 30.09.94. Gold/ Silver coins imports allowed to passengers  Eligible passenger allowed to import gold/silver in any form including coins (whether current, non-current or commemorative) but excluding jewelry, studded with stones or pearls.
73/95

26/6/95 

495/36/93-Cus.VI Baggage Rules, 1994. Section 111(d). Airlines crew not covered by baggage rules Airline crew not allowed to import costly gadgets as baggage and such goods are liable to confiscation.
72/95 22/6/95 450/61/92-Cus.IV  Multi-modal Transport Operations not allowed to act as Customs House Agent Multi-modal transport operators not allowed to act as Custom House Agent or steamer agent unless otherwise qualified in terms of the Customs House agents regulations or other provisions of Customs Act.
71/95 21/6/95

605/5/95-DBK

Circulars No. 3/92 & No. 4/92, both dated 01.06.92. Export of goods against repayment of state credits and liquidation of debt repayment arrangements - Clarification  Advance Licences for export of goods against repayment of state credits and liquidation of debt repayment arrangement to be in terms of RBI guidelines i.e. the value denominated both in Indian Rs. and convertible foreign exchange.
70/95 

20/6/95

428/11/94-Cus-IV F.No. 428/12/89 Cus IV dated 30.03.92. Foreign experts-import (baggage) Not exempt from duty  Specified items allowed import subject to payment of duty by Ministry/ Department/ Agencies to which the expert is attached.
69/95

19/6/95 

605/111/95-DBK DEEC Scheme misuse Modus operandi in cases of misuses of scheme.
68/95

15/6/95 

473/61/94-LC Sections 57 & 58 Public/ Private bonded warehouses procedure liberalised  Public bonded warehouses can be set up by private operators. Licenses for private bonded warehouses to be decided by the Commissioners.
67/95 15/6/95  609/126/95-DBK New Duty Drawback Rates effective 16.6.95- CBEC Instructions Harmonizing Drawback Table with the Customs Tariff Act, 1975.
66/95 15/6/95  605/71/95-DBK Notfns. No. 108/95 Cus to No. 111/95 Cus, all dated 05.06.95. EPCG Scheme- CBEC Instructions on New Policy / Procedure Details the changes in scheme such as execution of bond with the customs, requirement of fulfilling export obligation year wise/ block wise, introduction of zero duty scheme and inclusion of service sector.
 65/95 13/6/95  605/86/95-DBK Notfns. No. 104/93 Cus dated 16.03.93 & Nos. 105/95 Cus to 107/95 Cus, all dated 02.06.95. Special VBAL Scheme for RMG - CBEC Instructions Details the Special VBAL scheme for readymade garments.
64/95 12/6/95  605/5/93-DBK Export obligation Non-fulfilment - Adjudication not necessary for initiating action Action on import violation can be taken regardless of pending adjudication on export.
63/95 7/6/95  495/11/95-CUS.VI Baggage Rule, 1994. Transfer of Residence Form Revision One firearm of permissible bore allowed import to person transferring residence subject to specified condition.

62/95

7/6/95  605/74-95-DBK Notfn. No. 104/95 Cus dated 30.05.95. Passbook scheme for duty free imports -CBEC Instructions Guidelines for implementation of scheme at Customs Houses at Delhi, Calcutta, Bombay & Madras.
 61/95 6/6/95 435/3/95-Cus. IV- (Pt) Section 20. 

Notfns. No. 97/95 Cus & No. 98/95 Cus, both dated 26.05.95.

Re-import of exported goods - Duty leviability explained Re-imported goods to be assessed to duty in same manner as goods freshly imported.
60/95 6/6/95  354/31/95-TRU  Notfns. No. 29/94 Cus dated 01.03.94 and No. 28/95 Cus dated 16.03.95. Ovaprim imported before 16/3/95 are also entitled to duty exemption Ovaprim eligible for concessional duty even though its classification (Chapter 38) not mentioned in notification.
59/95 5/6/95 438/7/95 CUS IV Section 27A. 

Notfn. No. 32/95 NT Cus dated 26.05.95. Customs Refund Application (Form) Regulations, 1995.

Customs refund applications regulations - CBEC clarification Interest of 15% p.a. prescribed for delayed refund. Revised procedure for expeditious processing of refund claims.
58/95 31/5/95 438/7/95-CUS.IV Section 28AA. 

Notfn. No. 33/95 (NT) Cus dated 26.05.95.

Interest on arrears of confirmed demand Interest of 20% p.a. prescribed for delayed recoveries of confirmed demands. Unconfirmed demands to be expeditiously adjudicated.
57/95 30/5/95  602/4/95-DBK Sections 74, 75 & 75A. New (1995) Drawback Rules Clarified - Scope enlarged to cover processed goods - Interest on delayed payment as well as delayed recovery - New forms for claiming drawback separately for postal and non-postal exports - time limit doubled for filing brand rate applications - simplified scheme to determine special brand rate determination -supplementary claim proforma prescribed - re-export of imported goods - separate drawback rules notified Scheme enlarged to include processed goods. Provision of interest on delayed payment as well as recovery of drawback introduced. 
56/95  30/5/95  446/18/94 CUS-IV 
 
Chapter 98 of Customs Tariff Act, 1975. 

Notfn. No. 35/95 Cus (NT) dated 26.05.95.

Courier imports - Normal duty but benefit of exemption notifications available - Imports of gifts/ /samples are duty free upto specified value and documents Imports by courier shall be classified on merits. Courier Imports (Clearance) Regulations, 1995 framed for assessment and clearance of goods imported by couriers through Bombay, Delhi, Calcutta and Madras Airports.
55/95 30/5/95  528/42/95-CUS (TU) Customs Tariff Act, 1975. CKD/SKD imports-Normal duty as on complete articles payable import Licence essential even if FIPB/SIA approval exists  Assessment of CKD/SKD imports to be done as complete articles when essential character of the complete article is established.
54/95 30/5/95 495/15/94-CUS VI Section 142. Recovery of Govt. dues - guidelines issued Attachment and sale of moveable and immovable property for recovery of dues to be taken only after amount not recoverable under clause (a) or (b) of Section 142 (1).
53/95 29/5/95  605/41/95-DBK Circular No. 3/93 dated 18.02.93. 

Notfns. No. 203/92, 204/92 dated 19.05.92, No. 79/95 dated 31.03.95 & No. 80/95 dated 31.03.95.

DEEC Scheme - Clearance of bulk commodities may be allowed at any other ports than specified Item of import and export capable of easy identification, not of sensitive nature and easy to assess may be allowed by Commissioners from other than specified ports.
52/95 25/5/95  605/75/95-DBK  Notfns. No. 79/95 Cus to No. 81/95 Cus, all dated 31.05.95. Duty Exemption/EPCG Scheme - Guidelines for Bank Guarantee  Bond shall be in the form of bank guarantee and shall cover the duty leviable except in case of specified categories for which the bank guarantee will be as specified.
51/95 24/5/95  605/14/95-DBK Circular No. 12/95 Cus dated 20.02.95. Customs Refund Applications regulations - CBEC clarifications  Telegraphic Release Advises to be issued after satisfying that license is valid and prima facie covers the goods in question. All other checks to be carried out at time of clearance of the goods.
50/95 18/5/95  520/127/94-CUS.IV Notfn. No. 137/90 Cus dated 20.03.90 

Transfer of Residence Rules.

TR Rules - Doubts/disputes about baggage to be referred to Addl. Collector Issues relating to interpretation of bonafides of baggage to be decided by Additional/Deputy Commissioner of Customs.
49/95 15/5/95    Notfn. No. 203/92 Cus dated 19.05.92. Electronic Goods - Inputs Import Clearance - Notif. No. 203/92-Cus Inputs required for manufacture of electronic goods allowed benefit of exemption. Date of issue of licence not relevant.
48/95 16/5/95  305/6/95-FTT(Pt) Rules 13 & 14 of Central Excise Rules, 1944. EOU/EPZ Units export to Nepal - No export in bond permitted if payment is in Indian Rupees Export to Nepal against payment in Indian currency permitted only on payment of excise duty.
47/95 3/5/95   Notfns. No. 203/92 Cus dated 19.05.92 & No. 104/93 Cus dated 16.03.93. Broad banding Inputs for Export Products Broad banding facility in respect of input required for export products is permitted for electronics and, in a limited way for garments. No broad banding facility in respect of pharmaceutical.
46/95 4/5/95   Weight calculation for duty liability Where transaction is on weight basis, this transacted quantity should be basis for levy of duty. In other cases the actual weight or the weight shown on invoice shall form the basis of levy of duty.
45/95 19/4/95   Customs Tariff
 Act, 1975. 
Supermizer - SMX Supermizer-SMX classifiable under heading 9032.89.
44/95 1/5/95 575/2/95-L.C. Carnet-de-passage - New Form New format of carnet-de-passage described.
43/95 26/4/95 448/1/94-Cus- IV Detection of Explosives and other war materials in imported  consignments of heavy melting scrap - Procedure for disposal regarding Local police to be informed on detection of explosives/dangerous materials in imported consignments. Preshipment inspection certificate prescribed for import of metal scrap.
42/95 24/4/95  520/18/95-Cus. VI  local Customs instructions at Bombay Airport to Air India not to allow any through traffic via Bombay to any other points in India  Air India allowed to carry passengers from Bombay to other domestic airports.
 41/95 19/4/95    Foreign travel tax - Revision of forms Forms for collection of information on realization/outstanding amount.
40/95 18/4/95  306/2/95-FTT  Statement of Monthly Report in respect of IATT Collection and Collection charges paid to the Airlines Forms for collection of information on realization/outstanding amount.
39/95 18/4/95  305/22/95-FTT  Notfns. No. 2/95 CE dated 01.04.95 & No. 76/95 CE dated 01.04.95. DTA sale by EOUs etc. of Import Negative List items - No 50% duty concession Goods sold in DTA which figure in the Negative List of import of EXIM Policy not eligible for concessional custom duty w.e.f. 01.04.95. Commissioner of Customs, Bombay to be the nodal offices for informing changes in Negative List to the Chief Commissioners.
38/95 17/5/95    Monitoring of EOUs and Debonded / Converted Units working in same premises Complete physical segregation between EOU & DTA to be insisted whenever requests for partial conversion are received from EOU/DTA unit. 
37/95 18/4/95 305/7/95-FTT Software technology park units import for training STP unit permitted duty-free import even if the equipment subsequently used for training purpose.
36/95 10/4/95  401/2/90-Cus. III  Import Manifest (Vessels) Regulations 1971. import Manifest (Vessels) Amendment Regulations, 1995 - Instructions regarding New formats of import manifest notified in terms of the IMO-FAL convention. Also some declarations/certificates discontinued.
35/95 7/4/95 473/5/95-LC  Section 58. F.No. 473/349/87 Cus-VII dated 20.07.99 & F.No. 473/21/90 Cus-VII dated 22.11.90 Renewal of warehousing licence may be done by Collectors Renewal of private bonded warehouse license to be considered by Commissioner.
34/95 6/4/95  609/34/95-DBK  F.No. 609/284/94 DBK dated 12.10.94. Duty Drawback-Revised Procedure for drawal of samples  Fixation of monetary limits for drawal of samples.
33/95 6/4/95  348/40/92-TRU  Notfn. No. 84/95 Cus dated 01.04.95. Sri Lankan Goods imports into India on Concessional Duty  Concessional customs duty on specified goods imported from Sri Lanka.
32/95 5/4/95  605/57/95-DBK  Notfns. No. 79/95 Cus to No. 82/95 Cus, all dated 31.03.95. Duty Exemption Scheme-Customs clarifications on the new EXIM policy  Clarification on scheme.
31/95 30/3/95 605/1/95-DBK VBAL-Endorsement in Sensitive List Endorsement of quantity/value of items in the Sensitive List subject to certain conditions.
30/95 30/3/95 483/9/93-LC Section 60. warehousing of imported goods Warehousing period to be determined with reference to order passed under the section.
29/95 26/3/95  483/9/93-LC  F.No. 473/25/90 Cus-VII dated 30.09.91. transfer of import goods for re-warehousing from major port to inland warehousing station 5% (of duty) bank guarantee to be taken with transit bond for re-warehousing of imported goods subject to specified conditions.
28-95 27/3/95 450/76/93-CUS.IV F.No. 450/65/92 Cus-IV dated 28.09.94. ONGC Installations declared as Designated Areas Till such time as the ONGC installations are notified, as being in the designated area the oil would be subject to custom duty on import.
27/95 24/3/95 B.18/2/95-TRU Notfn. No. 77/95 Cus dated 22.03.95. Duty on pulps explained  Rayon grade wood pulp subject to 25% duty and other pulp subject to 10% duty.
26/95 23/3/95  605/177/94-DBK  Notfn No. 73/95-Cus dated 16.03.95. Duty free imports of components of capital Goods  Import of the replenishment component used for manufacture of capital goods allowed duty free.
25/95 21/3/95  609/220/94-DBK Drawback to Merchant Exporter - manufacturer of goods details in shipping bill essential  Drawback allowed in respect of exports by merchant exporter subject to required declaration by manufacturer that he has not availed Modvat.
24/95 21/3/95  B40/1/95-TRU Notfns. No. 76/95-Cus dated 20.03.95 and No. 69/95 Cus dated 16.03.95 Intimation on goods cleared  at 50% duty falling under 2203.00, 2204.30, 2206.00 and 2207.20 Goods under Tariff Heading 2203.00, 2204.30, 2206.00 & 2207.00 are not eligible for concessional duty under Notification No. 69/95 Cus.
23/95 21/3/95 450/116/92-Cus. IV   Sale of books from shipping vessels in port Sale of books permitted from shipping vessels in port subject to specified procedure.
22/95 16/3/95 446/59/92-Cus. IV.   Antique handicrafts items export - No routine references Customs staff to be trained for examination of export consignment involving legal aspects of allied acts such as concerning Wild Life Department, Archeological Survey of India. Routine reference to statutory authority for no objection and clearances of export consignment to be avoided.
21/95 10/3/95 307/2/91-FTT Notfn. No. 13/81 Cus dated 09.02.81. 100% EOUs closure/failure to export - Demand of duty Customs to issue show cause notice for duty demand in case of non-fulfillment of export obligation once the BOA/Development Commissioner determines the units failure. Duty demand to be confirmed only after a definite conclusion has been arrived at by Development Commissioner.
20/95  8/3/95  605/6/94-DBK (PT.II) Circular No. 1/95 dated 04.01.95. VBAL/QBAL - Export Declarations - Further clarifications  Modvat certificate not required where export goods are non-excisable, unconditionally exempt from excise duty or non-modvatable. Declaration filed by SSI unit operating under exemption to accompany Shipping Bill. Where goods not exported under AR-4, certificate regarding non-availment of benefit of rule 12(1)(b) and 13(1)(b) to be produced for logging of DEEC book.
19/95  8/3/95  605/198/94-DBK Notfn. No. 10/95-Cus dated 07.03.95. Advance Intermediate Licence for iron & steel under Engg. goods export scheme - Customs instructions  Instructions in respect of import of iron and steel intermediates under Engineering Products Export (Replenishment of Iron & Steel Intermediates) Scheme.
18/95  6/3/95  581/8/92-LC Circulars 574/5/77 LC-II dated 01.01.79 & 581/8/92 LC dated 30.11.92. Fishing Passes - Periodicity for Renewals Revised Validity of passes for fishing vessels fixed at 6 months and for fishing trawlers fixed at 3 months.
17/95  1/3/95  520/118/93-Cus.VI Paragraph 129 of EXIM Policy. Consumer/Commercial goods bought in India in FOREX - Export baggage allowed as  Export of commercial goods as baggage allowed subject to proof to procurement against payment in foreign exchange.
16/95  24/2/95  305/31/95-FTT Notfn. No. 2/95 CE dated 04.01.95. EOUs/EPZ/EHTP/ESTP Units - Manufacture of non-excisable goods - No recourse to Exemption Notification No. 2/95-CE dt. 4.1.95 Normal custom duty is leviable on non-excisable goods cleared to DTA.
15/95  23/2/95  305/11/94-FTT Notfns. No. 126/94-Cus dated 03.06.94 & No. 196/94-Cus dated 08.12.94. Horticulture etc. 100% EOUs - Exemption from Customs Supervision EOUs in Aquaculture, Horticulture, Floriculture etc. exempt from supervision by customs on cost recovery.
14/95 22/2/95 411/4/93-CUS.III Customs Watch dog Panels Watch Dog Panel to be constituted in major Custom Houses.
13/95 15/2/95 305/5/95-FTT Notfns. No. 190/94-Cus & No. 191/94-Cus, both dated 06.12.94. EOUs / EPZ Units - Inter-Unit Transfer Inter-unit transfer of finished goods to include transfer for purpose of direct export.
12/95  20/2/95  605/14/95-DBK Circular No. 14/94 dated 01.06.94. DEEC Scheme Telegraphic Release Advise Telegraphic Release Advises to be issued by Group 7/DEEC.
11/95  15/2/95  605/256/94-DBK Circulars No.10/94 dated 09.05.94 & No. 34/94 dated 12.12.94. Advance Licence  - Nexus between export product and imported input to continue to be established  Nexus between inputs used/required in the export product and the duty free inputs sought to be imported must be established, except for export goods specifically exempted.

10/95

2/2/95

495/33/94-CUS.VI Baggage Rules, 1994. TR Rules - clarified Person entitled to transfer of residence facilities also entitled to benefits of rule 4, 5 & 9 of Baggage Rules.

9/95

31/1/95

402/1/95-CUS.III    CBEC Classificatory Circulars on Customs - New series introduced Numbering system for circulars.

8/95

23/1/95

437/8/91-CUS.IV    Imported goods Adjudication by Collector of goods valued above Rs. 10 Lakhs Cases where value of offending goods is more than Rs.10 lacs to be adjudicated by Commissioner.

7/95

24/1/95

609/206/94-DBK Duty Drawback Rules, 1995. Drawback - Instruction book Compilation of instructions

5/95

18/1/95

402/24/94-CUS.III Notfn. No. 19/95-Cus dated 06.03.76. Encyclopedia Britannica 1994 entry prohibited Import of Encyclopedia Britannica, 1994 prohibited.

4/95

12/1/95

495/2/95-CUS.VI  Baggage Rules, 1994. 
Transfer of Residence Rules, 1978.
TR Rules - Diplomatic and other Personnel Recall in Public interest - Ad hoc relief in duty on baggage  Transfer of residence facilities not available to diplomatic officers and others recalled prematurely. Where duty relief not available under Baggage Rules ad-hoc exemption would be consider on merit.

3/95

12/1/95

496/4/94- CUS.VI Baggage Rules, 1994. Transfer of Residence Rules, 1978. Fire arms import under baggage / TR Rules Only one firearm is allowed to be imported by person transferring residence to India.

2/95

11/1/95

605/261/94- DBK Notfns. No. 1/99/94-Cus dated 23.12.94 & No. 203/92-Cus dated 19.05.94. Duty free import of items specified in the input-output norms for writing instruments Duty free import is allowed for manufacture of writing instruments as per input-output norms without direct nexus between the export product and the imported materials. Also, the import good are subject to actual usual condition.

1/95

4/1/95

605/6/94- DBK 

 

Notfn. No. 203/92-Cus & 204/92-Cus, both dated 19.05.92. Advance  Licence - Instructions for verification of SBs covering exports The shipping bill should be processed if it is accompanied by the required declarations and AR-4 or certificate from the Superintendent Central Excise concerned that the unit is not manufacturing excisable goods or is manufacturing non dutiable goods, as the case may be.