Author: admin_gst

Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2003
107/2003 Dated:- 29-10-2003 Foreign Exchange Management
FEMA
Foreign Exchange Management Act
FEMA
Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2003
RESERVE BANK OF INDIA
EXCHANGE CONTROL DEPARTMENT
CENTRAL OFFICE
NOTIFICATION
No.FEMA.107/2003-RB
Mumbai, dated 29th October, 2003
Published in the Official Gazette of Government of India – Extraordinary – Part-II, Section 3, Sub-Section (i) dated 22.11.2003 
G.S.R. No. 900(E).-In exercise of the powers conferred by clause (a) of sub-section (1) and sub-section (3) of Section 7, sub-section (2) of Section 47 of the Foreign Excha

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d with the following, namely;
'D. Duplicate Declaration Forms to be retained with Authorised Dealers
On the realisation of the export proceeds, the duplicate copies of export declaration forms viz. GR, PP and SOFTEX and Exchange Control copies of the shipping bills together with related Statutory Declaration Forms shall be retained by the Authorised Dealers.'
( Usha Thorat )
Executive Director
G.S.R.No.900(E) dated 22.11.2003
Foot-note :
The Principal Regulations were published in the official gazette vide G.S.R. No. 409(E) dated May 8, 2000 in Part II, Section 3, Sub-section (i) and subsequently amended vide G.S.R. No. 199(E) dated March 21, 2001, G.S.R. No. 473(E) dated July 8, 2002 and G.S.R. No. 773(E) dated September 2

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Export of Goods and Services – Project Exports
032 Dated:- 28-10-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Project Exports

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai – 400 001

A.P.(DIR Series) Circular No.32

October 28, 2003

To

All Authorised Dealers in Foreign Exchange

Madam / Sirs,

Export of Goods and Services – Project Exports

Attention of Authorised Dealers is invited to Regulation 18 of Notification No.FEMA 23/2000-RB dated 3^rd May 2000 viz. Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 in terms of which export of goods or services on deferred payment terms or in execution of a turnkey project or a civil construction contract requires prior approval of the approving authority, which shall consider the proposal in accordance with the guidelines issued by Reserve Bank from time to t

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enominated in USD. Uniform monetary limit of USD 100 million has been prescribed for authorised dealers and Exim Bank. Project export contracts exceeding USD 100 million will need to be cleared by the Working Group. Prior to this change, these limits were Rs.50 crore for authorised dealers and Rs.200 crore for Exim Bank. Proposals in excess of Rs.200 crore in value were required to be cleared by the Working Group.

•
Monetary limits for clearance of service export contracts have also been revised from Rs.5 crore for authorised dealers and Rs.10 crore for Exim Bank to USD 100 million uniformly for authorised dealers and Exim Bank. Service export contracts exceeding USD 100 million (revised from the present limit of Rs.10 crore) will need to be cleared by the Working Group.

2.

Buyer's Credit Scheme of Exim Bank

Authorisation granted to Exim Bank to extend Buyer's credit under its Buyer's Credit Scheme has been revised from Rs.50 crore to USD 20 milli

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of contract value can also be considered by the approving authority (viz. authorised dealer/Exim Bank/Working Group). Exporters were earlier required to approach Reserve Bank for approval in such cases.

5.

Export of Consumables

Powers to grant permission to project exporters to export consumables and raise invoices on their own site offices have been delegated to authorised dealers subject to certain conditions. Hitherto, exporters were required to approach Reserve Bank for such permission.

6.

Liaison Office

At present, number of liaison offices which can be opened by the exporter is restricted to one in a country where more than one project export contract is executed. This restriction has been removed. Exporters can now be permitted by the approving authority viz. authorised dealer/Exim Bank/Working Group to open more than one liaison office in one country, if required.

7.

Initial Remittance

Remittance for meeting initial / mobilisation expenses from India

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uthorised dealers could open letters of credit in India in favour of third country suppliers provided they were on back-to-back basis. Availability of letters of credit opened by foreign client in favour of the Indian exporters with similar terms and conditions need not be insisted upon. However, the amount of such letter of credit should not exceed the value of third country imports approved by the approving authority while according post award clearance to the project export proposal and payment under such letters of credit should be made from out of the project receipts.

Authorised dealers can now grant waiver for submission of the exchange control copy of the bill of entry subject to certain conditions where third country purchases are directly transported by the overseas supplier to the project site and for which payment is made under letter of credit opened in India. Exporters were earlier required to approach Reserve Bank for grant of such waiver.

9.

Export of Equipment

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Copies of such approvals may henceforth be sent to the Regional Office of Reserve Bank and in addition, to Exim Bank and ECGC only if their participatory interest by way of funded / non-funded facilities, insurance / risk cover, etc. is involved.

11.

Progress Report on Execution of Contract.

Progress of the execution of the contract in Form DPX 5 (now renumbered as DPX 3) was being submitted on a half-yearly basis by the exporter to all the institutions constituting the Working Group and the concerned Regional Office of Reserve Bank through the exporter's bank. Such report may now be sent to the authority approving the project export contract and the concerned Regional Office of Reserve Bank. It will however, be necessary to forward the report to Exim Bank / ECGC also in all cases where their financial / non-financial assistance / risk cover has been obtained. In the case of project export proposals approved by the Working Group, the report in Form DPX 3 may be sent to

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ion, etc. may be forwarded to Exim Bank and ECGC.

13.

Sale of Equipment Exported on Re-import Basis, etc.

Equipment taken out of the country on reimport basis is required to be reimported to the country. However, if the equipment is sold abroad / given on hire basis, documentary evidence showing repatriation of entire sale proceeds or hire charges of equipment given on hire basis to other contractors abroad is required to be submitted to Reserve Bank. Such evidence will now be submitted to the authorised dealer who is monitoring the project.

14.

Completion of Projects

On completion of the Project, the exporter is required to submit a report giving full account of the various steps taken by him to Reserve Bank and all the members of the Working Group. Such report will now be sent within one month from the completion of the Project, by the exporter through his banker to the approving authority which had cleared the project export contract at the post award stage and in

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•
Intimate the account number, name of the bank, place and country where such account is opened within 15 days from the date of opening of such account.

•
Statement of operations on the account should be on half yearly basis.

•
Bank certificates evidencing the amount repatriated, periodically.

•
Closure of foreign currency account with bank certificates evidencing transfer of balance to India immediately on completion of the relevant contract.

17.

Foreign Currency Account in India

Approving authority of the overseas contract i.e. Authorised Dealer/Exim Bank/Working Group can now allow project/service exporters to open, hold and maintain foreign currency account in India subject to certain terms and conditions. Hitherto, project/service exporters were required to approach Reserve Bank for permission to open such account in India.

18.

Details of Site / Liaison Office, Payment of Agency Commission on Overseas

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Export of Goods and Services
030 Dated:- 21-10-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P. (DIR Series) Circular No.30

October 21, 2003

To

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services

Attention of Authorised Dealers is invited to A.P. (DIR Series) Circulars No.6 dated September 24, 2001, No.2 dated July 4, 2002 and No.33 dated October 23, 2002, in terms of which manufacturer exporters/merchant exporters/traders of certain products and having export contracts of Rs.100 crore and abov

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Grace Koshie

Chief General Manager

Annexure

[A.P.(DIR Series) Circular No.30

dated October 21, 2003]

Products eligible for exports with extended period of realisation by manufacturer exporters/merchant exporters/traders

• Pharmaceuticals (including drugs, fine chemicals)

• Agro-chemicals (including inorganic and organic chemicals)

• Transport equipment (including commercial vehicles, two and three wheelers, tractors, railway wagons, locomotives)

• Cement (including glass, glassware, ceramics and refractories)

• Iron & Steel (including iron & steel bars/rods and primary and semi-finished iron & steel)

• Electrical machinery (including transmission

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Export of Goods and Services – Export of Books on Consignment Basis
026 Dated:- 3-10-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Export of Books on Consignment Basis

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P.(DIR Series) Circular No.26

October 3, 2003

To

All Authorised Dealers in Foreign Exchange

Madam / Sirs,

Export of Goods and Services – Export of Books on Consignment Basis

Attention of Authorised Dealers is invited to paragraph A.11 of the Annexure to A.P.(DIR Series) Circular No.12 dated September 9, 2000 in terms of which the exporters intending to export

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Export of Goods and Services – Payment of Claims by ECGC
022 Dated:- 24-9-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Payment of Claims by ECGC

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P.(DIR Series) Circular No.22

September 24, 2003

To

All Authorised Dealers in Foreign Exchange

Madam / Sirs,

Export of Goods and Services – Payment of Claims by ECGC

Attention of Authorised Dealers is invited to Paragraph C.17 of the annexure to A.P.(DIR Series) Circular No.12 dated September 9, 2000 in terms of which exporter is not absolved of the statutory obligation undertaken

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estricted to the limit of 10 per cent indicated in paragraph C.18(b) of the circular ibid.

3. It is clarified that the claims settled in rupees by ECGC should not be construed as export realisation in foreign exchange and claim amount should not be allowed to be credited to Exchange Earner's Foreign Currency Account maintained in terms of Regulation 4 of FEMA Notification No.FEMA 10/2000-RB dated May 3, 2000.

4. Authorised Dealers may bring the contents of this circular to the notice of their constituents concerned.

5. The directions contained in this circular have been issued under Section 10(4) and Section 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999).

Yours faithfully,

Grace Koshie

Chief General Ma

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Foreign Exchange Management (Export of Goods & Services) (Amendment) Regulations, 2003
099/2003 Dated:- 27-8-2003 Foreign Exchange Management
FEMA
Foreign Exchange Management Act
FEMA
Foreign Exchange Management (Export of Goods & Services) (Amendment) Regulations, 2003
RESERVE BANK OF INDIA
EXCHANGE CONTROL DEPARTMENT
CENTRAL OFFICE
MUMBAI 400 001
Notification No.FEMA.99/2003-RB
dated August 27, 2003
Published in the Official Gazette of Government of India – Extraordinary – Part-II, Section 3, Sub-Section (i) dated 29.09.2003 – G.S.R. No. 773(E)
In exercise of the powers conferred by clause (a) of sub-section (1), sub-section (3) of Section 7 and sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999

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Export of Goods and Services
012 Dated:- 20-8-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai – 400 001

A.P. (DIR Series) Circular No.12

August 20, 2003

To

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services

Attention of authorised dealers is invited to A.P.(DIR Series) Circular No.12 dated August 28, 2002, in terms of which the facility for realisation and repatriation of full value of goods/software exported to the countries included in the list annexed to the above circular was extended for a period of

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a and Barbuda

2.      Argentina

3.      Bahama

4.      Barbados

5.      Belige

6.      Bermuda

7.      Bolivia

8.      Brazil

9.      Chile

10.  Colombia

11.  Costa Rica

12.  Cuba

13.  Cyprus

14.  Dominica

15.  Dominican Republic

16.  El Salvador

17.  Faeroe Islands

18.  Falkland Islands

19.  French Guiana

20.  Gibraltar

21.  Greenland

22.  Grenada

23.  Guadeloupe(French West Indies)

24.  Guatemala

2

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Export of Goods and Services- Exports to Warehouses Abroad
100 Dated:- 2-5-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services- Exports to Warehouses Abroad

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P. (DIR Series) Circular No.100

May 2, 2003

To

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services – Exports to Warehouses Abroad

Attention of authorised dealers is invited to note `B' of paragraph C.6 of Annexure to A. P. (DIR Series) Circular No.12 dated September 9, 2000 in terms of which Reserve Bank on an application made to it may permi

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Export of Goods and Services – Export of goods on promotional grounds
094 Dated:- 26-4-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Export of goods on promotional grounds

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001.

A.P. (DIR Series) Circular No. 94

April 26, 2003

To

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services – Export of goods on promotional grounds

Authorised Dealers are aware that Reserve Bank considers applications for grant of GR waiver from recognised and well established exporters for export of various items free of cost

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Export of Goods and Services – Facilities to Units in Special Economic Zones (SEZs)
091 Dated:- 1-4-2003 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Facilities to Units in Special Economic Zones (SEZs)

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P.(DIR Series) Circular No.91

April 1, 2003

To

All Authorised Dealers in Foreign Exchange

Madam / Sirs,

Export of Goods and Services –  Facilities to Units in Special Economic Zones (SEZs)

Attention of authorised dealers is invited to A.P. (DIR Series) Circular No.28 dated March 30, 2001 and subsequent circulars issued extending various facilities to units in Special Economic Zones. It has been decided to extend the following facilities to the units located in the Special Economic Zones (SEZs) : –

A. Realisation of export proceeds

In terms of para 11(c) of AP (DI

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by the ultimate buyer.

• The exporter has made satisfactory arrangements for realisation of full export proceeds subject to the usual GR procedure.

C. Receipts of payment in precious metals for EOUs and units in SEZs

Attention of authorised dealers is invited to para. A.4 of Annexure to AP (DIR Series) Circular No.12 dated September 9, 2000 in terms of which the amount representing the full export value of goods exported shall be received through an authorised dealer in the manner specified in Notification No.FEMA. 14/2000-RB dated May 3, 2000 (Manner of Receipt & Payment) Regulations, 2000. It has been decided that payment of export may also be received by the Gem & Jewellery units in SEZs and EOUs in form of precious metals i.e. Gold / Silver / Platinum equivalent to value of jewellery exported on the condition that the sale contract provides for the same and the approximate value of the precious metal is indicated in the relevant GR/SDF/PP forms.

D. 'Netti

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he export / import transactions with ACU countries are kept outside the arrangement.

(v) All the relevant documents are submitted to the concerned authorised dealer who should comply with all the regulatory requirements relating to the transactions.

E. Capitalisation of import payables

Units in SEZs are permitted to issue equity shares to non-residents against import of capital goods subject to the following :-

a. The valuation should be verified by a Committee consisting of Development Commissioner and the appropriate Customs officials.

b. The SEZ units issuing equity in the above manner should report the particulars of the shares issued in the form 'FC-GPR' prescribed under para 9 of Schedule I [Regulation 5(1)] to Notification No.FEMA.20/2000- RB dated May 3, 2000 to the concerned Regional Office under whose jurisdiction the SEZ falls, together with the copy of the valuation certificate. A copy of the report may be forwarded to Department of Industrial Policy

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Export of Goods and Services
033 Dated:- 23-10-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P. (DIR Series) Circular No.33

October 23, 2002

To

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services

Attention of authorised dealers is invited to A.P. (DIR Series) Circular No.6 dated September 24, 2001 and A.P. (DIR Series) Circular No.2 dated July 4, 2002 in terms of which manufacturer exporters/merchant exporters/traders of certain products and having export contracts of Rs.100 crore and above in

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Koshie

Chief General Manager

Annexure

[A.P.(DIR Series) Circular No.33

dated 23.10.2002]

Products eligible for exports with extended period of realisation by manufacturer exporters/merchant exporters/traders

• Pharmaceuticals (including drugs, fine chemicals).

• Agro-chemicals (including inorganic and organic chemicals)

• Transport equipment (including commercial vehicles, two and three wheelers, tractors, railway wagons, locomotives).

• Cement (including glass, glassware, ceramics and refractories)

• Iron & Steel (including iron & steel bars/rods and primary and semi-finished iron & steel)

• Electrical machinery (including transmission line towers

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Distribution of work amongst various sections of the CBEC
661/52/2002 Dated:- 11-9-2002 Circular
Central Excise
Circular No. 661/52/2002-CX, Dt. 11/09/2002
Distribution of work amongst various sections of the CBEC
It has been observed that though there is a clear cut distribution of work between the various Sections of the Board, the Commissioners do not follow these guidelines and matters relating to one Section are referred to another Section thereby causing confusion and delay. This is particularly so in respect of TRU. Since TRU is flooded with a number of references on technical matters from the Commissioners, they are not able to devote adequate time and resources to their assigned items of work.
2. I am, therefore, directed to enclose herewith the detailed distribution of work amongst the various Technical Sections of the Board. This distribution of work has been extracted from the “Induction Material, Notes on the Functioning of the Various Divisions”, issued by the

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f Subjects:-
1. Tariff Classification of the following items;
Section I Animal Products
Chapter 2 Meat and edible meat offal.
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates.
Chapter 4 Dairy products; edible products of animal origin, not elsewhere specified or included.
Chapter 5 Products of animal origin, not elsewhere specified or included.
Section II Vegetable Products
Chapter 7 Edible vegetable and roots and tubers.
Chapter 8 Edible fruit nuts; peel if citrus or melons.
Chapter 9 Coffee, tea and spices
Chapter 11 Products of the Milling industry; Malt; starches; insulin; wheat gluten
Chapter 13 Lac; gums; resins and other vegetable saps and extracts.
Chapter 14 Vegetable plating materials; vegetable products not elsewhere specified or included
Section IV Prepared Foodstuffs; Beverages and Vinegar
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Chapter 17 Sugar and sugar co

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ile articles of suitable for industrial use.
Chapter 60 Knitted or crocheated fabrics.
Chapter 61 Articles of apparel and clothing accessories of knitted or crocheated.
Chapter 62 Articles of apparel and clothing accessories not knitted or crocheated.
Chapter 63 Other made up textile articles.
Section XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments and Apparatus, Clocks and Watches; Musical Instruments; Parts and Accessories thereof.
Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments and apparatus; Parts and accessories thereof.
Chapter 91 Clocks and watches and parts thereof.
Chapter 92 Musical instruments; parts and accessories of such articles.
Section XIX Arms and Ammunition; parts and accessories thereof.
Chapter 93 Arms and Ammunition; parts and accessories thereof.
Section XX Miscellaneous Manufactured Articles.
Chapter 94 Furnitures

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ector
Member (CX)
Sh. Rajpal
(US-in situ)
Tel: 3092395
I.Com: 334
Ms. Suraksha Katiyar
Tel: 3092829
I.Com: 281
Sh. A.K. Prasad
Tel: 3092812
I.Com: 304
Sh. A.K. Singh
Tel: 3094788
I.Com: 262
2. CX-3 Section
List of Subjects:
1.
Tariff Classification in respect of the following goods :-
Description of goods
Chapter
a)
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
15
b)
Tobacco and manufactured tobacco substitutes.
24
c)
Salt; sulphur; clay and stone; plastering materials; lime and cement.
25
d)
Ores, slag and ash.
26
e)
Mineral fuels, mineral oils and products of their distillation; bituminous substances; Mineral waxesl.
27
f)
Inorganic chemicals; organic or inorganic compounds of precious metals, or rare earth metals of radio active elements or isotopes.
28
g)
Organic chemicals.
29
h)
Pharmaceutical products
30
i)
Fertilizers.
31
j)
Tanning and dying extracts, tanning and their

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ticles of wood
44
w)
Cork and articles of cork
45
x)
Manufacturers of straw, of esparto or of other plaiting materials; basketware and wicker- work.
46
2.
Refund of duty on petrol to Diplomats .
3.
Work relating to convening and coordination of North Zone Tariff Conference.
4.
General procedure relating to holding of Tariff Conference.
5.
Work relating to Section 11C of C.E & Salt Act, 1944 and Rule 5A(2) of C.E. Act 1944 in respect of goods mentioned at item (1) above.
6.
Work relating to Medicinal and Toilet Preparation (Excise Duties) Act, 1955.
7.
All complaints, representations and Parliament Question relating to the above.
Section Officer
Under Secretary
Director (CX.3 &9)
Member (CX)
Sh. S.K. Gandhi
Tel: 3092534
I.Com: 291
Tel: 3092351
I.C. 365
Sh. S.L.Meena
Tel: 3097931
I.Com: 274
Sh. A. K. Singh
Tel: 3094788
I.Com: 262
3. CX – 4 Section
List of Subject;
I.
Tariff Classification in respect of the following Tariff items:-
Items
Chapter No.

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16.
Aluminum and articles thereof.
76
17.
Lead and articles thereof.
78
18.
Zinc and articles thereof.
79
19.
Tin and articles thereof.
80
20.
Other base metals; cermets; articles thereof
81
21.
Tools, implements, cutlery, spoon and forks, of base metal; parts thereof of base metal.
82
22.
Miscellaneous articles of base metal.
83
23.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
84
24.
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, and parts and accessories of such articles.
85
25.
Railway of tramway locomotives, rolling-stocks and parts thereof; railway or Tramway track fixtures and fittings and parts thereof; mechanical traffic Signalling equipment of all kinds
86
26.
Vehicles other than railway or tramway rolling-stocks, and parts and accessories Thereof.
87
27.
Aircraft; spacecrafts and parts thereof.
88
28.
Ships, boats and floating structures.
89
II.
Work relating

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, Proforma Credit and sampling)
2.
Procedures relating to Assessment, Internal Audit, Preventive Control, Exports, Licencing and Bonds, Delegation of powers, overtime fees and Budget and pre-Budget day clearances, prosecution, adjudication, Rewards under Central Excise Act and all other matters not covered by CX-8 Section.
3.
Amendments to the Basic Excise Manual, the Audit Manual, the Preventive Manual and the S.R.P. Hand book.
4.
Policy concerning anti-evasion, prosecution, approval of action plan of Directorate General of Central Excise Intelligence, submission of periodical reports and returns concerning preventive work etc.
5.
All complaints, representations and Parliament Questions relating to the above items of work.
Section Officer
Under Secretary
Director (CX.6)
Member (CX)
Sh. R.K.Bhoria
Tel: 3092843
I.Com:346
Sh. M.G.Thamizh Valavan
Tel:3092829
I.Com:208
Sh. S.M. Bhatnagar
Tel: 3093874
I.Com: 227
Sh. A.K. Singh
Tel: 3094788
I.Com: 262
6. CX-7 Section

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tmentalised Accounting System.
5. Monitoring of performance of Commissionerates in Key Result Areas of work( adjudication, realization of arrears of revenue, disposal of call book and provisional assessment cases)
6. All matters relating to refund and rebate of Central Excise duties.
7. All Complaints, representations and Parliament Questions relating to the above.
Section Officer Under Secretary Director (CX) Member (CX)
Sh. B.B. Mukherjee Sh. V.M.Jain Sh. S.M.Bhatnagar Sh. A.K.Singh
Tel: 3092534 Tel:3092357 Tel:3093874 Tel:3094788
I.Com:391 I.Com 365 I.Com: 227 I.Com:262
8. CX- 8A/Legal Cell
List of subject: –
(a) Engagement/ appointment of Counsels/ Special Public Prosecutor; Settlement of
their fees/ terms and conditions and related works. References received from MPs/
VIPs and Ministers relating to above mentioned cases.
(b) Reimbursement of legal expenses to non-gazetted employees under CBEC.
(c) Monitoring of disposal of appeals by Commissioner(Appeals).
(d)

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tes of Heads of Departments under CBEC.
8. Monthly Admn. Reports from Commissioners of Central Excise.
9. Reports and Returns from the Director of Inspection and Audit (Customs and Central Excise)
10. Reports and Returns from the Directorate of Statistics and Intelligence (including code numbers and other miscellaneous references regarding statistics.)
11. Arrears of Revenue.
12. Write-off and remissions.
13. Special procedures relating to Export of Excisable goods to Nepal, Bhutan, Tibet and other Countries.
14. Matters relating to the Administrative Reforms Commission.
15. Tax Credit Excise Duty Scheme.
16. Any other work of a miscellaneous nature not specifically allotted to any other Section.
17. All Complaints, representations and Parliament Question relating to above items of work.
18. Excise Revenue arrears against companies.
19. Deferment of arrears of revenues against sick industrial units.
20. Brief for the Economic Editors` Conferences.
21. Excise Relief Scheme

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8. Policy on inclusion of new services under Service Tax net.
9. Formulation of annual budget proposals.
10. Work relating to Finance Bill.
11. Work relating to other legislation for changing rate of Customs &Excise Duties.
12. Pre and post-budget market enquiries, and on the spot studies regarding effect of budget proposals on prices, production, consumption etc.
13. Formulation of commodity wise budget estimates (after collection of data from departmental and extra-departmental sources) and monitoring of the same at regular intervals.
14. Fixing of revenue targets.
15. All work relating to levy of Anti-dumping duties/safeguard duties.
16. International Agreements – their tariff related work.
17. Parliament Questions relating to the above items of work.
Under Secretary
Director/D.S.
J.S.(TRU)
Chairman/Member(Budget)
Sh. Amitabh Kumar Tel:3093075 I.Com 343
Sh. Sanjeev Sachdeva Tel:3092236 I.Com:295
Sh. Gautam Ray Tel:3092687 I.ComS:360
Sh.M.K. Zutshi
Tel: 3

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hemicals
4. Co-ordination of all work in the Customs Wing.
5. Annual Report, Annual Action Plan, periodical reports and returns, and any other miscellaneous matter.
6. Monitoring/ Review of CRCL performance; infrastructure and equipment requirements of CRCL, etc.
7. Co-ordination and monitoring of work connected with Draft Audit Paras/Action Taken Notes (DAPs/ATNs) and reports of C&AG and PAC; follow up action with C&AG/ Monitoring Cell.
8. Reports regarding trade statistics/DTRs; liaison with DGFT on progress in submission of DTRs by the field formation of Customs.
9. Prohibition s and Restrictions under Section 11 of the Customs Act,1962 ( including importability of books, periodicals, publications etc.)
10. Arrears of Customs duty.
11. Co-ordination of work on behalf of the Customs Wing (compilations of statements of pending VIP references, Parliamentary Assurances, implementation of Annual Action Plan, other periodical returns, reports of various Committees).
12. Co-ordina

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and Central Excise Commissionerates.
3. Transhipment of goods.
4. Inland Container Depots, Container Freight Stations-Appointment of and procedures relating to Containerisation.
5. Coastal Trade including procedure and regulation under Chapter XII of the Customs Act, 1962
6. Delegation of powers of Adjudication of Customs Officers.
7. Imports of goods through courier mode.
8. Implementation of Kyoto Convention
9. Standardisation of Customs Forms.
10. Appointment of Officers under the Customs Act,1962
11. Re-importation of goods of Indian origin under Section 20 of the Customs Act,1962
12. Quality Control on export commodities.
13. Complaints of delay in clearance of goods or sanction of refunds at ports/Air Cargo Complex, ICDs/CFSs/Post Offices etc.
14. Customs privileges and exemption for
(a) the President of India and the Governors of States;
(b) Diplomatic Corps.
(c) UN and Specialised Agencies like UNDP, UNICEF, FAO etc.
(d) League of Arab States Mission and Pales

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· Standing Committee on Promotion of Exports (Scope) – Air, chaired by Additional Secretary (Infra), Ministry of Commerce
· Export Promotion Board chaired by Cabinet Secretary
19. Monitoring of disposal of unclaimed goods.
20. Returns, Statistics, Reports, Miscellaneous items and Parliament Questions relating to the above subjects.
Section Officer Under Secretary Director (Customs) Member(Cus & EP)
Sh. B.S. Samkaria Sh.P.K. Mohanty Dr. U.K. Sen
Tel: 3094025 Tel. No.3093908 Tel.No.3092417
I.Com.220 I.Com.275 I.Com.207
13. Customs-V
List of Subjects: –
1. All matters concerning Ad-hoc Exemption under Section 25(2) of the Customs Act, 1962 including formulation of ad-hoc exemption policy.
2. Valuation under Customs Act, 1962 including fixation of tariff values
3. Fixation of Exchange rates for foreign currencies.
4. Parliament Questions relating to the above items of work.
Section Officer Under Secretary Director Member (Cus/EP)
R.P.Singh N.J.Kumaresh S.K.Sinha Dr. U

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n
Tel.No.3094610 Tel.No.3093908 Tel. No.3092417
I.Com. 374 I.Com.275 I.Com.207
15. Land Customs Section (located in JeevanDeepBuilding)
List of Subjects: –
1. Warehousing.
2. Imports and Exports through post.
3. Bonds and Guarantees.
4. All Policy matters, trade agreements and transit arrangements relating to Afghanistan, China (Tibet Autonomous Region), Nepal, Bhutan, Pakistan, Bangladesh, and Myanmar.
5. Appointment and declaration of Land Customs Stations, Ports & Airports under the Customs Act, 1962.
6. Grant of special permission for landing of aircrafts on international flights at places other than notified airports.
7. Matters concerning cess.
8. Carnet/Triptyque for tourist vehicles.
9. Parliament Question, Draft Audit Paras, PAC matters an other work connected with aforesaid items.
Section Officer Under Secretary Director Member (Cus/EP)
Prem Lata Kaushik N.K.Sinha(OSD) S.K.Sinha Dr U.K.Sen
Tel: 3360473 3360473 3093380 3092417
I.C. 239 230 290 207
16.

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I.Com.275 I.Com.207
17. Foreign Travel Tax (F.T.T.)
List of Subject: –
1. Foreign Travel Tax and Inland Air Travel Tax.
2. Following Export Promotion Schemes and work related thereto ( both Customs and Central Excise).
(i) 100% Export Oriented Units .
(ii) Free Trade Zones, Export Processing Zones and Special Economic Zones
(iii) Special Jewellery Complexes and Gem and Jewellery Export Promotion Schemes.
(iv) Software Technology Park and Electronic Hardware Technology Park Schemes.
3. Issue of exemption notifications relating to the above schemes (both Customs and Central E xcise).
4. All Parliament Questions, Draft Audit Paras, PAC matters and all reports and returns, statistics and miscellaneous items concerning above subjects.
5. Meetings of FIPB, BOA, IMSC etc.
6. All matters relating to enforcement aspects of Intellectual Property Rights (IPRs), particularly with regard to border measures.
S.T.O.(FTT) Director (Customs) Member (Cus/EP)
C.P. Goyal Sh. P.K. Mohant

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from MPs/ Ministers/Public regarding grievances concerning searches, seizures, arrests etc., under the Customs Act.
2. Representation form trade association/ Chambers of Commerce regarding facilities in compliance of the provisions of Chapter IV-A and IV-B concerning notified and specified goods etc.
3. Analysis and evaluation of Monthly reports from Commissioners of Customs and Central Excise, and Directorate of Revenue Intelligence regarding trends in smuggling and the anti-smuggling measures.
4. Analysis and evaluation of reports from our foreign sources regarding smuggling activities.
5. To handle Parliament Question regarding anti-smuggling matters.
6. Preparation of material on anti-smuggling matters concerning Estimates Committee, Consultative Committee and Public Accounts Committee etc.
7. Preparation of briefs for various conferences/meeting on anti-smuggling.
8. Policy and Analysis on the disposal of confiscated goods.
9. Analysis of monthly reports (Master Reports)

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389 269 355
20. Judicial Cell
List of Subject:-
1. Scrutiny of orders-in original passed by all the Commissioners/AddI. Commissioners of Customs/ Central Excise for taking action u/s 35E(I) of the Central Excise & Salt Act 1944 and Section 129D(I) of the Customs Act, 1962.
2. Scrutiny of the order-in-appeal passed by all the Commissioners of Customs/Central Excise (Appeals) with a view to exercising overal supervision and administrative control over the Commissioners (Appeals)
3. Scrutiny of the orders passed by all the Special and Regional Benches of the Tribunal.
4. Filing of appeals/SLPs to Supreme Court against the CEGAT`s order in appropriate cases and following up such appeals/SLPs.
5. Defending the appeals filed by parties in Supreme Court against the Tribunal Orders.
6. Briefing the Advocates; handling appeals in Supreme Court and presence of responsible officers at the time of hearing in the Supreme Court.
7. Follow up action where judgements of CEGAT are accepted.

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tters with other foreign governments.
3. Regional Free Trade Agreements, Preferential Trade Agreements and Joint Trade Commissions with foreign governments: Indo Sri Lanka Free Trade Agreement, SAARC etc. not specifically assigned to Land Customs Section – Formulation and interpretation of rules of origin and procedures etc. (Matters concerning grant of tariff concessions under these agreements will be handled by TRU)
4. Work relating to international conventions/international organizations not elsewhere assigned to any other division of CBEC
5. ATA Carnet on Fairs and Exhibitions, policy formulation and requests for extension of export period and sale of goods.
6. Organising International Customs Training Events
7. Correspondence with Customs Officers in Indian Missions abroad on matters of customs policy
8. All Correspondence with foreign Customs Administrations.
9. Processing of Nominations for deputation of officers to attend trainings/seminars on Customs matters in foreign

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Work distribution amongst various sections of CBEC
661/52/2002 Dated:- 11-9-2002 Order-Instruction
Service Tax
Work distribution amongst various sections of CBEC
Circular No. 661/52/2002-CX, dated 11-9-2002
F. No. 137/8/2001-CX.4
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject : Distribution of work amongst various sections of the CBEC
It has been observed that though there is a clear cut distribution of work between the various Sections of the Board, the Commissioners do not follow these guidelines and matters relating to one Section are referred to another Section thereby causing confusion and delay. This is particularly so in respect of TRU. Since TRU is flooded with a number of references on technical matters from the Commissioners, they are not able to devote adequate time and resources to their assigned items of work.
2 .I am, therefore, directed to enclose herewith the detailed distributi

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ter 5
Products of animal origin, not elsewhere specified or included.
Section II
Vegetable Products
Chapter 7
Edible vegetable and roots and tubers.
Chapter 8
Edible fruit nuts; peel if citrus or melons.
Chapter 9
Coffee, tea and spices
Chapter 11
Products of the Milling industry; Malt; starches; insulin; wheat gluten
Chapter 13
Lac; gums; resins and other vegetable saps and extracts.
Chapter 14
Vegetable plating materials; vegetable products not elsewhere specified or included
Section IV
Prepared Foodstuffs; Beverages and Vinegar
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Chapter 17
Sugar and sugar confectionery.
Chapter 18
Cocoa and Cocoa preparations.
Chapter 19
Preparations of cereals, flour, starch or milk; pastry cooks products.
Chapter 20
Preparations of vegetables, fruit; nuts or other parts of plants.
Chapter 21
Miscellaneous edible preparations.
Chapter 22
Beverages, vinegar and spirits.

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II
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus, Clocks and Watches; Musical Instruments; Parts and Accessories thereof.
Chapter 90
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and apparatus; Parts and accessories thereof.
Chapter 91
Clocks and watches and parts thereof.
Chapter 92
Musical instruments; parts and accessories of such articles.
Section XIX
Arms and Ammunition; parts and accessories thereof.
Chapter 93
Arms and Ammunition; parts and accessories thereof.
Section XX
Miscellaneous Manufactured Articles.
Chapter 94
Furnitures, bedding, mattresses, mattress supports, cushion and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sings, illuminated name-plates and the like; prefabricated buildings.
Chapter 95
Toys, games and sports requisites; parts and accessories thereof.
Ch

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Description of goods
Chapter
(a)
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
15
(b)
Tobacco and manufactured tobacco substitutes.
24
(c)
Salt; sulphur; clay and stone; plastering materials; lime and cement.
25
(d)
Ores, slag and ash.
26
(e)
Mineral fuels, mineral oils and products of their distillation; bituminous substances; Mineral waxes.
27
(f)
Inorganic chemicals; organic or inorganic compounds of precious metals, or rare earth metals of radio active elements or isotopes.
28
(g)
Organic chemicals.
29
(h)
Pharmaceutical products
30
(i)
Fertilizers.
31
(j)
Tanning and dying extracts, tanning and their derivatives; dyes; paints and varnishes, putty, fillers and other mastics; inks.
32
(k)
Essential oils and resinoids; perfumery, cosmetics.
33
(l)
Soap, organic surface-active agents washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scourin

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nce.
4.
General procedure relating to holding of Tariff Conference.
5.
Work relating to Section 11C of C.E. & Salt Act, 1944 and Rule 5A(2) of C.E. Act, 1944 in respect of goods mentioned at item (1) above.
6.
Work relating to Medicinal and Toilet Preparation (Excise Duties) Act, 1955.
7.
All complaints, representations and Parliament Question relating to the above.
Section Officer
Under Secretary
Director (CX.3 & 9)
Member (CX)
Sh. S.K. Gandhi
Sh. S.L. Meena
Sh. A. K. Singh
Tel : 3092534
Tel : 3092351
Tel : 3097931
Tel : 3094788
I.Com : 291
I.C. 365
I.Com : 274
I.Com : 262
3. CX-4 Section
List of Subject :-
I.
Tariff Classification in respect of the following Tariff items :-
No.
Items
Chapter
1.
Pulp of wood or of other fibrous cellulosic materials; waste and scrap of paper or paperboard
47
2.
Paper and paperboard; articles of paper pulp or of paperboard
48
3.
Printed books, newspapers, pictures and other products of the printing industry, manuscr

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parts thereof of base metal.
82
22.
Miscellaneous articles of base metal.
83
23.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
84
24.
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, and parts and accessories of such articles.
85
25.
Railway or tramway locomotives, rolling-stocks and parts thereof; railway or Tramway track fixtures and fittings and parts thereof; mechanical traffic Signalling equipment of all kinds
86
26.
Vehicles other than railway or tramway rolling-stocks, and parts and accessories thereof.
87
27.
Aircraft; spacecrafts and parts thereof.
88
28.
Ships, boats and floating structures.
89
II.
Work relating to framing of procedure for assessment and collection of Service Tax and other matter relating thereto, including exemptions, both general and ad-hoc under Section 93(1)/93(2) of the Finance Act, 1994.
III.
Fixing targets for Service Tax collections.
IV.
Work relating to

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cise Act and all other matters not covered by CX-8 Section.
3.
Amendments to the Basic Excise Manual, the Audit Manual, the Preventive Manual and the S.R.P. Hand book.
4.
Policy concerning anti-evasion, prosecution, approval of action plan of Directorate General of Central Excise Intelligence, submission of periodical reports and returns concerning preventive work etc.
5.
All complaints, representations and Parliament Questions relating to the above items of work.
Section Officer
Under Secretary
Director (CX.6)
Member (CX)
Sh. R.K. Bhoria
Sh. M.G. Thamizh Valavan
Sh. S.M. Bhatnagar
Sh. A.K. Singh
Tel : 3092843
Tel : 3092829
Tel : 3093874
Tel : 3094788
I.Com : 346
I.Com : 208
I.Com : 227
I.Com : 262
6. CX-7 Section (located in JeevanDeepBuilding)
List of subject :-
1.
Draft Audit Paras/Audit Paras on Central Excise.
2.
C & AG Reports on Central Excise.
3.
Public Accounts Committee Reports and Tours on Central Excise.
4.
Financial sanction of expenses on t

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ll matters relating to refund and rebate of Central Excise duties.
7.
All Complaints, representations and Parliament Questions relating to the above.
Section Officer
Under Secretary
Director (CX)
Member (CX)
Sh. B.B. Mukherjee
Sh. V.M. Jain
Sh. S.M. Bhatnagar
Sh. A.K. Singh
Tel : 3092534
Tel : 3092357
Tel : 3093874
Tel : 3094788
I.Com : 391
I.Com 365
I.Com : 227
I.Com : 262
8. CX-8A/Legal Cell
List of subject :-
(a)
Engagement/appointment of Counsels/Special Public Prosecutor; Settlement of their fees/terms and conditions and related works. References received from MPs/ VIPs and Ministers relating to above mentioned cases.
(b)
Reimbursement of legal expenses to non-gazetted employees under CBEC.
(c)
Monitoring of disposal of appeals by Commissioner (Appeals).
(d)
All Court cases in Supreme Court (other than those arising out of CEGAT orders)
(e)
Reports & Returns relating to Central Excise Court cases and revenue involvement.
(f)
Examination of proposals

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toms and Central Excise).
10.
Reports and Returns from the Directorate of Statistics and Intelligence (including code numbers and other miscellaneous references regarding statistics.)
11.
Arrears of Revenue.
12.
Write-off and remissions.
13.
Special procedures relating to Export of Excisable goods to Nepal, Bhutan, Tibet and other Countries.
14.
Matters relating to the Administrative Reforms Commission.
15.
Tax Credit Excise Duty Scheme.
16.
Any other work of a miscellaneous nature not specifically allotted to any other Section.
17.
All Complaints, representations and Parliament Question relating to above items of work.
18.
Excise Revenue arrears against companies.
19.
Deferment of arrears of revenues against sick industrial units.
20.
Brief for the Economic Editors' Conferences.
21.
Excise Relief Scheme.
Section Officer
Under Secretary
Director
Member (CX)
Sh. Sunil Garg
Sh. R.K. Kirtania
Sh. S.L. Meena
Sh. A.K. Singh
Tel : 3094162
Tel : 3093476
Tel

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Bill.
11.
Work relating to other legislation for changing rate of Customs & Excise Duties.
12.
Pre and post-budget market enquiries, and on the spot studies regarding effect of budget proposals on prices, production, consumption etc.
13.
Formulation of commodity wise budget estimates (after collection of data from departmental and extra-departmental sources) and monitoring of the same at regular intervals.
14.
Fixing of revenue targets.
15.
All work relating to levy of Anti-dumping duties/safeguard duties.
16.
International Agreements – their tariff related work.
17.
Parliament Questions relating to the above items of work.
Under Secretary
Director/D.S.
J.S. (TRU)
Chairman/Member (Budget)
Amitabh Sh. Kumar
Sh. Sanjeev Sachdeva
Sh. Gautam Ray
Sh. M.K. Zutshi
Tel : 3093075
Tel : 3092236
Tel : 3092687
Tel : 3092849
I.Com 343
I.Com : 295
I.Com : 360
I.C. 355
Suresh Sh. Kumar
Shri Alok Shukla
Tel : 3094806
Tel : 3092753
I.Com 340
I.Com : 349

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oms Wing.
5.
Annual Report, Annual Action Plan, periodical reports and returns, and any other miscellaneous matter.
6.
Monitoring/Review of CRCL performance; infrastructure and equipment requirements of CRCL, etc.
7.
Co-ordination and monitoring of work connected with Draft Audit Paras/Action Taken Notes (DAPs/ATNs) and reports of C&AG and PAC; follow up action with C&AG/ Monitoring Cell.
8.
Reports regarding trade statistics/DTRs; liaison with DGFT on progress in submission of DTRs by the field formation of Customs.
9.
Prohibitions and Restrictions under Section 11 of the Customs Act, 1962 (including importability of books, periodicals, publications etc.)
10.
Arrears of Customs duty.
11.
Co-ordination of work on behalf of the Customs Wing (compilations of statements of pending VIP references, Parliamentary Assurances, implementation of Annual Action Plan, other periodical returns, reports of various Committees).
12.
Co-ordination and monitoring of work relating to comp

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Commissionerates.
3.
Transhipment of goods.
4.
Inland Container Depots, Container Freight Stations-Appointment of and procedures relating to Containerisation.
5.
Coastal Trade including procedure and regulation under Chapter XII of the Customs Act, 1962.
6.
Delegation of powers of Adjudication of Customs Officers.
7.
Imports of goods through courier mode.
8.
Implementation of Kyoto Convention.
9.
Standardisation of Customs Forms.
10.
Appointment of Officers under the Customs Act, 1962.
11.
Re-importation of goods of Indian origin under Section 20 of the Customs Act, 1962.
12.
Quality Control on export commodities.
13.
Complaints of delay in clearance of goods or sanction of refunds at ports/Air Cargo Complex, ICDs/CFSs/Post Offices etc.
14.
Customs privileges and exemption for
(a)
the President of India and the Governors of States;
(b)
Diplomatic Corps.
(c)
UN and Specialised Agencies like UNDP, UNICEF, FAO etc.
(d)
League of Arab States Mission and Pale

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merce
=
Standing Committee on Promotion of Exports (Scope) – Air, chaired by Additional Secretary (Infra), Ministry of Commerce
=
Export Promotion Board chaired by Cabinet Secretary
19.
Monitoring of disposal of unclaimed goods.
20.
Returns, Statistics, Reports, Miscellaneous items and Parliament Questions relating to the above subjects.
Section Officer
Under Secretary
Director (Customs)
Member (Cus. & EP)
Sh. B.S. Samkaria
Sh. P.K. Mohanty
Dr. U.K. Sen
Tel : 3094025
Tel. No. 3093908
Tel. No. 3092417
I.Com. 220
I.Com. 275
I.Com. 207
13. Customs-V
List of Subjects :-
1.
All matters concerning Ad-hoc Exemption under Section 25(2) of the Customs Act, 1962 including formulation of ad-hoc exemption policy.
2.
Valuation under Customs Act, 1962 including fixation of tariff values
3.
Fixation of Exchange rates for foreign currencies.
4.
Parliament Questions relating to the above items of work.
Section Officer
Under Secretary
Director
Member (Cus/EP)
R.P. Sin

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Sh. D.S. Garbyal
Sh. P.K. Mohanty
Dr. U.K. Sen
Tel. No. 3094610
Tel. No. 3093908
Tel. No. 3092417
I.Com. 374
I.Com. 275
I.Com. 207
15. Land Customs Section (located in Jeevan Deep Building)
List of Subjects :-
1.
Warehousing.
2.
Imports and Exports through post.
3.
Bonds and Guarantees.
4.
All Policy matters, trade agreements and transit arrangements relating to Afghanistan, China (Tibet Autonomous Region), Nepal, Bhutan, Pakistan, Bangladesh, and Myanmar.
5.
Appointment and declaration of Land Customs Stations, Ports & Airports under the Customs Act, 1962.
6.
Grant of special permission for landing of aircrafts on international flights at places other than notified airports.
7.
Matters concerning cess.
8.
Carnet/Triptyque for tourist vehicles.
9.
Parliament Question, Draft Audit Paras, PAC matters an other work connected with aforesaid items.
Section Officer
Under Secretary
Director
Member (Cus/EP)
Prem Lata Kaushik
N.K. Sinha(OSD)
S.K. Sinha
Dr.

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Sh. P.K. Mohanty
Dr. U.K. Sen
Tel No. 309 3859
Tel. No. 3093908
Tel. No. 3092417
I.Com. 362
I.Com. 275
I.Com. 207
17. Foreign Travel Tax (F.T.T.)
List of Subject :-
1.
Foreign Travel Tax and Inland Air Travel Tax.
2.
Following Export Promotion Schemes and work related thereto (both Customs and Central Excise).
(i)
100% Export Oriented Units.
(ii)
Free Trade Zones, Export Processing Zones and Special Economic Zones.
(iii)
Special Jewellery Complexes and Gem and Jewellery Export Promotion Schemes.
(iv)
Software Technology Park and Electronic Hardware Technology Park Schemes.
3.
Issue of exemption notifications relating to the above schemes (both Customs and Central Excise).
4.
All Parliament Questions, Draft Audit Paras, PAC matters and all reports and returns, statistics and miscellaneous items concerning above subjects.
5.
Meetings of FIPB, BOA, IMSC etc.
6.
All matters relating to enforcement aspects of Intellectual Property Rights (IPRs), particularly wi

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Dr. U.K. Sen
Tel 3360813
3361491
3341079
3092417
I.C. 253
208
203
207
19. Anti-Smuggling Unit
List of Subjects :-
1.
Complaints from MPs/Ministers/Public regarding grievances concerning searches, seizures, arrests etc., under die Customs Act.
2.
Representation from trade association/ Chambers of Commerce regarding facilities in compliance of the provisions of Chapter IV-A and IV-B concerning notified and specified goods etc.
3.
Analysis and evaluation of Monthly reports from Commissioners of Customs and Central Excise, and Directorate of Revenue Intelligence regarding trends in smuggling and the anti-smuggling measures.
4.
Analysis and evaluation of reports from our foreign sources regarding smuggling activities.
5.
To handle Parliament Question regarding anti-smuggling matters.
6.
Preparation of material on anti-smuggling matters concerning Estimates Committee, Consultative Committee and Public Accounts Committee etc.
7.
Preparation of briefs for various conf

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ide
Junior Analyst
Under Secretary
Director
Chairman/Member (AS)
Rajeev Jauhari
K.K. Jha
M.K. Zutshi
Tel : 3092181
3093021
3094476
3092849
I.C. 215
389
269
355
20. Judicial Cell
List of Subject :-
1.
Scrutiny of orders-in-original passed by all the Commissioners/Addl. Commissioners of Customs/Central Excise for taking action u/s 35E(I) of the Central Excise & Salt Act, 1944 and Section 129D(I) of the Customs Act, 1962.
2.
Scrutiny of the order-in-appeal passed by all the Commissioners of Customs/Central Excise (Appeals) with a view to exercising overall supervision and administrative control over the Commissioners (Appeals).
3.
Scrutiny of the orders passed by all the Special and Regional Benches of the Tribunal.
4.
Filing of appeals/SLPs to Supreme Court against the CEGAT's order in appropriate cases and following up such appeals/SLPs.
5.
Defending the appeals filed by parties in Supreme Court against the Tribunal Orders.
6.
Briefing the Advocates; handlin

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o Harmonised System Committee of WCO dealing with tariff is dealt by Tariff Unit) and deputation of officers to WCO.
2.
Agreements and MOUs for mutual administrative assistance in customs matters with other foreign governments.
3.
Regional Free Trade Agreements, Preferential Trade Agreements and Joint Trade Commissions with foreign governments: Indo Sri Lanka Free Trade Agreement, SAARC etc. not specifically assigned to Land Customs Section – Formulation and interpretation of rules of origin and procedures etc. (Matters concerning grant of tariff concessions under these agreements will be handled by TRU).
4.
Work relating to international conventions/international organizations not elsewhere assigned to any other division of CBEC.
5.
ATA Carnet on Fairs and Exhibitions, policy formulation and requests for extension of export period and sale of goods.
6.
Organising International Customs Training Events.
7.
Correspondence with Customs Officers in Indian Missions abroad on mat

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Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union
013 Dated:- 6-9-2002 Circular
FEMA
Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union
Reserve Bank of India
Exchange Control Department
Central Office
Mumbai – 400 001
A.P. (DIR Series) Circular No.13
September 6, 2002
To,
All Authorised Dealers in Foreign Exchange
Madam/Sirs,
Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union
Attention of all authorised dealers is drawn to A.D. (G.P.Series) Circular No.11 dated June 15, 1998, in terms of which reimbursement claims sent to Reserve Bank where the documents are negotiated within the vali

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e Bank of India, Deposit Accounts Department, Mumbai, not later than 27th working day as indicated above. The claims received after expiry of the stipulated period will be considered only on receipt of fresh confirmation from BFEA.
4. Notice to Exporters No.1 dated September 6, 2002 is enclosed, the contents of which may be brought to the notice of your constituents who are engaged in export trade with Russian Federation.
5. The directions contained in the circular have been issued under Section 10(4) and Section 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999).
Yours faithfully,
Grace Koshie
Chief General Manager
Notice to Exporters No.1 of 2002
Under the Banking Arrangement dated 6th September, 1993 concluded between

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Export of Goods and Services
012 Dated:- 28-8-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI – 400 001

A.P.(DIR Series) Circular No.12

August 28, 2002

To

All Authorised Dealers in Foreign Exchange

Madam / Sirs,

Export of Goods and Services

Attention of all authorised dealers is invited to A.P.(DIR Series) Circular No. 5 dated August 27, 2001 in terms of which a period of 360 days from the date of shipment was allowed as a temporary measure from September 1, 2001 for realisation and repatriation of full value of goods/software exported t

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Grace Koshie

Chief General Manager

Annexure

 

1

Antigua

2

Argentina

3

Bahama

4

Barbados

5

Belige

6

Bermuda

7

Bolivia

8

Brazil

9

Chile

10

Colombia

11

Costa Rica

12

Cuba

13

Cyprus

14

Dominica

15

Dominican rep

16

El Salvador

17

Faeroe Is

18

Folkland Is

19

French Guiana

20

Gibraltar

21

Greenland

22

Grenada

23

Guadeloupe (French West Indies)

24

Guatemala

25

Guyana

26

Haiti

27

Honduras

28

Jamaica

29

Malta

30

Martinique

31

Mexico

32

Montserrat

33

Netherlands Antilles

34

Nicaragua

35

Panama excluding Canal Zone rep

36

Pa

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Export of Goods and Services – Facilities to units in Special Economic Zones (SEZs)
010 Dated:- 14-8-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Facilities to units in Special Economic Zones (SEZs)

Reserve Bank of India

Exchange Control Department

Central Office

Mumbai 400 001

A.P. (DIR Series) Circular No.10

August 14, 2002

To,

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services – Facilities to units in Special Economic Zones (SEZs)

Attention of authorised dealers is invited to paragraph C.7 of A.P. (DIR Series) Circular No.12 dated September 9,2000 in terms of which

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Export of Goods and Services
002 Dated:- 4-7-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI – 400 001

A.P. (DIR Series) Circular No.2

July 4, 2002

To,

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Export of Goods and Services

Attention of all authorised dealers is invited to A.P.(DIR Series) Circular No.6 dated 24th September 2001 in terms of which manufacturer exporters of certain products and having export contracts of Rs.100 crore and above in value terms in one year have been allowed a period upto 365 days from the date of

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Foreign Exchange Management Act, 1999 – Export of goods and services – Reduction in value
038/2002 Dated:- 12-4-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Foreign Exchange Management Act, 1999 – Export of goods and services – Reduction in value

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI-400 001

A.P. (DIR Series) Circular No.38

April 12, 2002

To,

All Authorised Dealers in Foreign Exchange

Madam/Sirs,

Foreign Exchange Management Act, 1999 – Export of goods and services – Reduction in value

Attention of authorised dealers is invited to item (i) of paragraph C.12(b) of A.P. (DIR Series) Circular No.12 d

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Export of Goods and Services – Facilities to Status Holder Exporters
035/2002 Dated:- 1-4-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Facilities to Status Holder Exporters

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI 400 001

A.P.(DIR Series) Circular No.35

April 01, 2002

To

All Authorised Dealers in Foreign Exchange

Madam /Sirs,

Export of Goods and Services – Facilities to Status Holder Exporters

Attention of authorised dealers is invited to A.P. (DIR Series) Circular No. 12 dated September 9, 2000, containing directions regarding Export of Goods and Services.

2. With a vi

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side India subject to the conditions that (a) the export proceeds are repatriated through the authorised dealer named in the GR form and (b) the duplicate copy of the GR Form is submitted to the authorised dealer for monitoring purposes, by the exporters within 21 days from the date of shipment of export,

ii. Enhancement in normal period for realisation of export proceeds –

In terms of the second proviso made to Regulation 9 of Notification No.FEMA 23/2000-RB dated May 3, 2000,the Reserve Bank has been empowered to extend the period of six months for realisation and repatriation of export proceeds to India. It has now been decided that the exporters with proven track record who have been certified as “Status Holder” in terms of the EX

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Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2002
057/2002 Dated:- 1-4-2002 Foreign Exchange Management
FEMA
Foreign Exchange Management Act
FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2002
RESERVE BANK OF INDIA
(EXCHANGE CONTROL DEPARTMENT)
CENTRAL OFFICE
MUMBAI 400 001
Notification No. FEMA57/2002-RB
Dated April 01, 2002
Published in the Official Gazette of Government of India – Extraordinary – Part-II, Section 3, Sub-Section (i) dated 08.07.2002 – G.S.R. No. 473(E)
In exercise of the powers conferred by clause (a) of sub-section (1), sub-section (3) of Section 7 and sub-section (2) of Section 47 of the Foreign Exchange Management Act,

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Export of goods & services –Extension of period of realisation
020 Dated:- 28-1-2002 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of goods & services -Extension of period of realisation

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI 400 001

A.P.(DIR Series) Circular No.20

January 28, 2002

To,

All Authorised Dealers in Foreign Exchange

Dear Sirs/Madam,

Export of goods & services – Extension of period of realisation

Attention of all Authorised Dealers is invited to paragraph C.15 of A.P.(DIR Series) Circular No. 12 dated September 9, 2000, in terms of which cases where an exporter has not been able to reali

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the exporter submits a declaration that he will realise the export proceeds during the extended period;

• the extension may be granted upto a period of 3 months at a time and while considering the extension beyond one year from the date of export the total export outstandings of the exporter should not be more than 10% of the average of export realisations during the preceding three financial years.

2. The ceiling of US $ 1,00,000 would not apply where the exporter has filed suits against the importer abroad. In such cases extension may be granted upto six months at a time, irrespective of the amount involved.

3. Cases which are not covered by the above instructions including the undernoted cases would require prior appr

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Export of Goods and Services – Certification of SOFTEX Forms
009 Dated:- 25-10-2001 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services – Certification of SOFTEX Forms

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI 400 001.

A.P.(DIR Series) Circular No.9

October 25, 2001

To

All Authorised Dealers in Foreign Exchange

Dear Sirs/Madam,

Export of Goods and Services – Certification of SOFTEX Forms

Attention of Authorised Dealers is invited to Regulation 6 of the Reserve Bank Notification No.FEMA 23/2000-RB dated May 3, 2000, as amended by the Notification No.FEMA 36/2001-RB dated February 2, 2001,

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Export of Goods and Services
006 Dated:- 24-9-2001 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI 400 001

A.P.(DIR Series) Circular No.6

September 24, 2001

To

All Authorised Dealers in Foreign Exchange

Dear Sirs,

Export of Goods and Services

Attention of all Authorised Dealers is invited to the second proviso to Regulation 9 to the Notification No.FEMA 23/2000-RB dated May 3, 2000 empowering Reserve Bank of India to extend the period of six months within which the amount representing full export value of the goods shall be realised and repat

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ign Exchange Management Act, 1999 ( 42 of 1999). Any contravention or non-observance of these directions is subject to the penalties prescribed under the Act

Yours faithfully,

(B.K. Bhoi)

Officer-in-Incharge

Annexure

Products eligible for exports with extended period of realisation by manufacturer exporters..

• Pharmaceuticals (including drugs, fine chemicals).

• Agro-chemicals (including inorganic and organic chemicals).

• Transport equipment (including commercial vehicles, two and wheelers, tractors, railway wagons, locomotives).

• Cement (including glass, glassware, ceramics and refractories).

• Iron & Steel (including iron & steel bars/rods and primary and s

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Export of Goods and Services
005 Dated:- 27-8-2001 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services

RESERVE BANK OF INDIA

EXCHANGE CONTROL DEPARTMENT

CENTRAL OFFICE

MUMBAI 400 001

A.P. (DIR Series) Circular No.5

August 27, 2001

To

All Authorised Dealers in Foreign Exchange

Dear Sirs,

Export of Goods and Services

Attention of all authorised dealers is invited to the second proviso to Regulation 9 of the Reserve Bank Notification No. FEMA 23/2000-RB dated May 3, 2000, empowering Reserve Bank to extend the period of six months within which the amount representing full export value of goods or software export shall be

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nstituents concerned.

5. The directions contained in this circular have been issued under Section 10(4) and Section 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999). Any contravention or non-observance of these directions is subject to the penalties prescribed under the Act.

Yours faithfully,

K. RAMASUBRAMANIAN

Officer-in-Charge

Annexure

• Antigua

• Argentina

• Bahama

• Barbados

• Belige

• Bermuda

• Bolivia

• Brazil

• Chile

• Colombo

• Costa Rica

• Cuba

• Cyprus

• Dominica

• Dominican rep

• El Salvador

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Service Tax — Payment into non-designated banks would not amount to paying Tax
V/DGST/21(7)/Engg/16/ 2000/1976 Dated:- 26-8-2001 Trade Notice
Service Tax
Service Tax — Payment into non-designated banks would not amount to paying Tax
Service Tax F. No. V/DGST/21(7)/Engg/16/ 2000/1976, dated 23-8-2001 of Director General, Service Tax, Mumbai,
Subject : Payment of Service Tax made in not-designated banks – reg.
Please refer to your letter F.No. ST/M-II/PAO(16)/2001, dated 12th July,

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