Related 
Rule / Act / Notification

Subject

Brief Details of Circular

Circulars No. 16/99 Cus dated 07.04.99 & No. 38/99 Cus dated 25.06.99.

Facility for permitting imports under DEPB Scheme at Customs bonded warehouses through TRA procedure - regarding.

Imports at customs bonded warehouses through TRA.

Movement of Imported Cargo by Containers / Trucks  from Airport / ACCs to ICDs / CFSs / Airports / ACCs - reg.

Procedure regarding movement of import cargo by containers/trucks from airport/cargo complexes to ICDs/CFS/Airports/Cargo Complexes.

Customs Tariff Act, 1975.

Classification of a product with trade name "Orimulsion" - m/r.

"Orimulsion" classifiable under subheading 2714.90.

Finalisation of provisional assessment cases - clearance of imported goods under DEPB Scheme.

Eligible refund (excess debit) to be re-credited in the DEPB scrip by the Customs House itself.

Production description under SS. No. 87.09 of the Drawback Table - reagarding.

Clarification regard product description under sub heading no. 87.09 or the Drawback Table relating to chasis of motor vehicle of payload exceeding 4000 Kgs.

Revalidation and endorsement of transferability of expired Advance Licences issued during Exim Policy 1992-97 - regarding.

Transferability of expired Advance Licenses and revalidation and endorsement thereof.

DEPB rate under Sl. No. 38 of Plastic Group not permitted for export product "Hessian Bag with LDPE liner, plastic handle and zipper".

Courier Import and Export (Clearance) Regulations, 1998. 

Notfn. No. 54/99 Cus NT dated 21.09.99 

Circular No. 85/98 Cus dated 13.11.98.

Assessment and Clearance of Goods Imported / Exported through the Courier Mode - Courier Imports & Exports (Clearance) Regulations, 1998 - Amendments regarding.

Amendment to prescribe weight limit for courier/express material defines free gifts, and other conditions relating to import and export by courier.

Section 61. 

Notfn. No. 30/99 Cus NT dated 12.05.99.

Warehousing- Charging of interest under Section 61 of the Customs Act - clarification regarding

Graded scale of interest in case of goods warehoused not removed after expiry of 6 months form the date of warehousing is applicable to goods warehoused prior to 12.05.99 but from expiry of 6 months or 12.05.99 which ever is late.

Duty Drawback on Tea - regarding.

Duty drawback on Tea.

Difficulty being faced by EOU/EPZ/STP units in regard to replacement of goods exported or imported and found damaged or defective or other-wise unfit for use - reg.

Clarification regarding replacement of goods exported or imported and found damaged or defective or otherwise unfit for use.

Circular No. 47/99 Cus dated 27.07.99.

Private / Public Bonded Warehouses for Diamonds / Coloured Gemstones under paragraph 8.13 of Exim Policy 1997-2002 - Clarification - regarding.

Specified categories of exporters exempt from furnishing bank guarantee/cash security or surety in the context of paragraph 8.13 of EXIM Policy, 1997 – 2002.

Permission to re-export capital goods imported at concessional / zero rate of duty under EPCG Scheme.

Circulars No. 68/97 Cus dated 02.12.97 & No. 51/98 Cus dated 23.07.98.

Extension of Brand Rate of Drawback Scheme to exports under DEPB Scheme - Reimbursement of Additional Customs duty (CVD) paid on cash on imported inputs and Excise duty paid on indigenous inputs used for exports of non-exciseable products - regarding.

Brand rate of drawback shall be available in specified cases.

Circulars No. 28/98 Cus dated 20.04.98 & No. 32/99 Cus dated 04.06.99.

General Note 11 of the Drawback Table, Certification of Handicrafts of Brass/Iron-Reg.

Certificates in respect of handicrafts made out of brass/iron issued either by the Development Commissioner, Handicrafts or by the Export Promotion Council for Handicrafts may be accepted by customs.

Duty Drawback on Readymade Wollen Garments

Drawback on ready made woolen garments.

Circular No. 6/99 Cus dated 17.02.99 & No. 10/99 Cus dated 10.03.99.

Admissibility of made-ups made out of yarn dyed fabrics for DEPB Credit.

Instructions regarding admissibility of credit in respect of made-ups made out of yarn dyed fabrics.

Operation of Foreign flag vessels along the Indian Coast without a valid licence issued under the Marine Shipping Act, 1958 - Instructions-regarding

Customs clearances of vessels to be subject to valid license from DG (Shipping) or clearance from Mercantile Marine Department or authorized officer of DG (Shipping).

Circular No. 22/98 Cus dated 27.03.98.

Clearance of Samples from EOUs/EPZ/EHTP/STP Units to DTA - Regarding.

Units allowed to supply or sell in DTA samples of goods for display/market promotion upto 1% of the value of previous years export or maximum of Rs.10 lacs in case of new units going into production, on payment of applicable duties.

Issue of Indian Currency Note - Foreign going vessels - Instructions regarding.

Merchant ships allowed to carry Indian currency notes of Rs.100 denomination also for disbursement of wages etc. on board foreign going vessels subject to conditions prescribed by RBI.

F.No. 354/28/99 TRU dated 18.03.99. 

Notfn. No. 20/99 Cus dated 28.02.99

Customs duty exemption for medical equipment imported under S.No. 270 of the table annexed to Notification No. 20/99-Cus. dated 28/2/99 - Reg.

Clarification regarding issuance of certificate for availment of duty exemption on medical equipment.

Notfn. No. 20/99 Cus dated 28.02.99.

Urea imported for the production of complex fertilizers-levy of concessional customs duty - Reg.

Urea imported for production of complex fertilizers entitled to concessional duty as is urea imported for being used as manure.

Eligibility of Human Chorionic Gonadotrophin Inj. as Life Saving Drugs/Medicines Under S.No. 50A of Notification No. 20/99-Cus. dated 28.2.99 - exemption from Customs duty - reg.

Private/Public Bonded Warehouse for Diamonds/Coloured Gemstones under Para 8.13 of Exim Policy 1997-2002 - Clarification regarding.

Exemption from Bank Guarantee to manufacturer Exporters under DEEC and EPCG Schemes - regarding.

Annual Advance Licensing Scheme for manufacturer exporters - regarding.

All Industry Rate of Drawback - Mis-declaration of Cast Alloy Permanent Magnets - SS No.85-10 - regarding.

Admissibility of drawback should be determined after drawal of samples, if necessary, or submission of evidence regarding use of imported inputs in manufacture of cast alloy and permanent magnets in un-magnetized/de-magnetized form (Sl. No. 85.10 of the Drawback Table).

Circular No. 25/99 Cus dated 21.02.99.

‘Arrears clearance’ month extended to July’99.

Circular No. 14/98 Cus dated 10.03.98. Notfn. No. 6/98 CE (NT) dated 02.03.98.

Issue of Standard Public Notices in the Custom Houses / Excise Commissionerates - Reg.

Instructions regarding issue of circulars by Board as part of revised communication strategy.

Duty free personal computers not exceeding two in number allowed to be installed in registered/administrative offices of the units subject to conditions.

Functioning of Private/Public Bonded Warehouse under Paragraph 8.13 of the Exim Policy 1997-2002.  Allowing the Activities of Mixing Sieving, Assortment & Cleaning etc. in  respect of Imported Cut & Polished Diamond and Cut & Polished Coloured Gemstones in the Bonded, Warehouse - regarding.

Mixing, sieving, assortment and cleaning etc., allowed in public/private bonded warehouses set-up under paragraph 8.13 of the EXIM Policy before re-export.

Circular No. 68/97 Cus dated 02.12.97.

Extension of Brand Rate of Drawback Scheme to exports under DEPB Scheme - reimbursement of Additional Customs Duty (CVD) paid in cash on imported inputs and Excise duty paid on indigenous inputs in export goods - reg.

Exports of re-rolled steel products (Notfn. No. 33/97 CE dated 01.08.97) and processed fabrics (notfn. No. 44/98 CE(NT) dated 10.12.98) under DEPB, of products which can not avail Modvat credit will be eligible for brand rate of drawback.

Circulars No. 10/97 Cus dated 17.04.97 & No. 28/97 Cus dated 30.07.97.

Facility for permitting imports under DEPB Scheme at various Ports/Airports/ICDs through TRA Procedure

Facility for permitting imports at various ports/airports/ICDs through TRA.

Circulars No. 69/97 Cus dated 08.12.97, No. 79/98 Cus dated 22.10.98, No. 23/99 Cus dated 11.05.99, & No. 15/97 Cus dated 03.06.97.

Revised guidelines for determination / verification of the Present Market : Value (PMV) under DPB Scheme - reg.

Present Market Value of all products exported, where the DEPB rate is 10% or more to be verified by the Custom Houses since it should not exceed 50% of the PMV.

Circular No. 89/98 Cus dated 03.12.98.

Simplified procedure for clearance and examination of export and import cargo at Air Cargo Complexes.

Simplified procedure applies to Air Cargo Complexes. Export cargo will be received upto 9 p.m and delivery of import cargo will be allowed upto 8 p.m.

Circular No. 90/98 Cus dated 08.12.98. 

F.No. 446/42/91 Cus-IV dated 06.08.91.

Simplification in procedure for movement of export goods from factories, 100% ECUs/EPZs etc. on the Basis of self certification and reduced percentage of Physical Examination - Regarding -

Simplified procedure for movement of export goods from factories on basis of self-certification. Reduction in percentage of physical examination of export cargo.

Specific rates of duty on Polymers

Price information circulated by the Directorate of Valuation to be used to determine correct assessable values. This Directorate or the DGRI to be consulted in cases where under-valuation suspected.

Section 25 (2).

Policy Guidelines for Consideration of requests for ad-hoc Exemption under Section 25(2).

Guidelines for consideration of request for ad-hoc duty exemption.

Classification of Brass and Iron Artware/Handicrafts - Regarding

Procedure of transhipment of export cargo from gateway ports like Chennai and JNPT - reg.

Notfns. No. 65/99 Cus dated 19.05.99 and No. 25/99 CE dated 19.05.99.

100% Export Oriented Units and Export Oriented Units in Export Processing Zones/Free Trade Zones - amendments regarding.

Changes relating to DTA sales, demand of duty from defaulting units, inclusion of service as an export activity, procurement of goods from bonded warehouses etc. consequent to changes and EXIM Policy effective from 01.04.99.

Application of PPFA Act 1954 on the clearance of consignments of food articles - instruction - regarding

Clearance of food consignments not to be allowed without no-objection certificate from port health officers.

Circular no. 90/98 dated 08.12.98.

Pre-shipment inspection of silk goods - Laying down a revised procedure - Reg.

Pre-Shipment inspection of certain silk goods by Central Silk Board (CSB) can be done at the customs point. For other goods independent pre-inspection by CSB will continue. Procedure specified.

Notfn. No. 14/99 dated 08.02.99.

Duty Drawback - All Industry Rates of Drawback effective from 1.6.99-SS.No. 63.061 - All Other     Made Ups - Clarification.

Clarification that entry under Sl. No. 63.061 of the Drawback Table is "All other made-ups when Modvat facility has not been availed".

Notfn. No. 31/99 Cus NT dated 20.05.99.

Duty Drawback - All Industry Rates of Drawback effective from 1.6.99-Instructions regarding.

Instructions regarding all industry rates of drawback effective from 01.06.99.

June 1999 to be observed as ‘arrears clearance’ month.

Circular No. 91/98 Cus dated 17.12.98.

Facility for permitting imports under DEPB Scheme at various Ports/Airports/ICDs through TRA Procedure - reg.

ICD Varanasi and Air Cargo Complex Varanasi included for DEPB imports through TRA procedure.

Revised guidelines for determination /verification of the Present Market Value (PMV) under DEPB Scheme- Regarding.

General permission for release of imported currency - instructions regarding.

Individual cases of import of foreign/Indian currency received by post of value not exceeding Rs.1000/- to be cleared without reference to RBI subject to conditions.

F.No. 446/44/92 Cus-IV dated 17.02.97.

Clearance of uncleared                                    Ports amd Air Cargo Complexes.

Expeditious action to be taken for disposal of uncleared/unclaimed cargo

Clearance of cellular phones and battery cells in the guise of plastic buttons - modus operandi regarding.

Modus operandi regarding clearance of cellular phones and battery cells in the guise of plastic buttons.

Revised provisions regarding import of samples, carriage of gems and jewellery parcels by foreigner buyers from EOU/EPZ/DTA units, re-import of goods for re-export after repairs or remaking and export of gold, silver, platinum jewellery and articles thereof through courier through selected airports.

Diamond GEm & Jewellery Export Promotion Scheme - Amendments regarding.

Provisions regarding import of old jewellery, export through authorized courier, DTA clearance of dust and sweeping, rate of duty for assessment, personal carriage of gem & jewellery for export etc.

Circulars No. 26/97 Cus dated 08.07.97 & No. 22/98 Cus dated 27.03.98. 

Notfns. No. 3/88 Cus dated 14.01.88, No. 177/94 Cus dated 21.10.94, No. 277/90 Cus dated 12.12.90 & No. 40/99 Cus dated 28.04.99.

 EXIM Policy, 1997 2002, incorporating amendments upto 31.3.99 aligning of customs provisions - Regarding

Revised provisions regarding import of samples, carriage of gems and jewellery parcels by foreigner buyers from EOU/EPZ/DTA units, re-import of goods for re-export after repairs or remaking and export of gold, silver, platinum jewellery and articles thereof through courier through selected airports.

Notfn. No. 11/97 Cus dated 01.03.97. 

Customs Tariff Act, 1975. 

Sugar Cess Act.

Levy of Cess on imported sugar - clarification reg.

Exemption from Additional Customs duty will include exemption from Cess.

Facility for permitting imports under DEPB Scheme at Customs bonded warehouses through TRA procedure regarding.

Imports allowed through customs bonded warehouses through TRA at specified customs station.I

Carriage of domestic Cargo in Air-India Flights.

Air India allowed to carry domestic cargo between domestic Airport on international flights subject to conditions.

Customs Houses to adopt procedure of Mumbai Custom House for verification of DEPB scrip.

Circular No. 91/98 Cus dated 17.12.98.

Facility for permitting Import under DEPB Scheme at various Ports/Airports/ICDs through TRA Procedure - reg.

Expansion of list of ports/ICDs for imports under TRA.

Notfn. No. 18/99 Cus dated 11.02.99.

Exemption from Customs duties on secondhand computer, computer peripherals, etc., when donated by an outside donor to schools run by Central Government, State Government, Government of Union Territory or a local body.

Guidelines for grant of exemptions on second hand computer and computer peripherals when donated.

DEPB scrip to be valid on the date on which actual debit of duty is made.

Circular No. 6/99 Cus dated 17.02.99.

The DEPB rate for processed cotton made-ups other than grey' would be admissible for cotton made-ups made from yarn dyed fabric

Shipping Bills in respect of handloom sector to be submitted to Handloom Export Promotion Council for certification regarding processes undergone by fabric.

The lapses on the part of Commissionerate in communicating Board's instructions having financial implications to its attached filed offices/units

Instructions to ensure against delays in communication of Board’s instructions/orders to attached/field unit/officers.

Alert notice regarding duty evasion in respect of petroleum products.

F.No. 009/430/98 DBK dated 30.10.98.

Admissibility of made ups made out of yarn dyed fabrics for DEPB credit.

Steps to check frauds in-disbursement of drawback using EDI for audit.

Notfn. No. 43/95 CE dated 16.03.95.

Indian Customs EDI Systems - measures to check frauds in disbursement of drawback - Regarding.

Cotton made-ups made from yarn dyed fabrics to be treated as cotton made-up made from processed fabrics eligible for DEPB subject to conditions.

Notfn. No. 84/97 Cus dated 11.11.97.

Clearance of goods imported by United Nations and its Agencies for execution  of the projects financed by them - regarding

Clarification regarding availment of benefit under exemption.

Notfn. No. 19/90 Cus NT dated 26.04.90. 

Section 5.

Issuance of Show Cause Notice by the Officers of Directorate of Revenue Intelligence - regarding

Issuance of the show cause notices by officers of DRI.

Circular No. 68/97 Cus dated 02.12.97. 

Customs & Central Excise Duties Drawback Rules, 1995.

Availment of Drawback simultaneously with DEPB- Further Clarification

Clarification on availment of drawback simultaneously with DEPB.

Notfn. No. 97/98 Cus NT dated 21.12.98.

Appointment of offiicers of Directorate of Valuation as officers of Customs

Officer of Directorate of Valuation to exercise authority under sections 108, 109 & 110 of the Act.

Customs Amendment Act, 1998. 

Section 75A.

Drawback-Period of payment reduced from 3 to 2 months - interest on delayed payment

Claim for drawback to be paid to exporter within reduced period of two months.