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Central Excise – 661/52/2002 – Dated:- 11-9-2002 – Circular No. 661/52/2002-CX, Dt. 11/09/2002Distribution 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 Internal Work Study Unit of the Government of India, Ministry of Finance,

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roducts 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 confectionery. Chapter 18 Cocoa and Cocoa preparations. Chapter 19 Preparations of cereals, flour, starch or milk;

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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, bedding, mattresses, mattress supports, cushion and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sings.

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X-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 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, artificia

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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: 3092534I.Com: 291 Tel: 3092351I.C. 365 Sh. S.L.Meena Tel: 3097931I.Com: 274 Sh. A. K. SinghTel: 3094788I.Com: 262 3. CX – 4 Section List of Subject; I. Tariff Classification in respect of the following Tariff items:- Items Chapter No. 1. Pulp of wood or of other fibrous cellulosic materials; waste and scrap of paper of 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, manuscripts, typescripts and plants. 49 4. Footwear, gaiters

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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 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 11C notification and granting ad-hoc exemption under section 5A(2) from payment of Central Excise duty in respect of goods covered by

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licy 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.BhoriaTel: 3092843I.Com:346 Sh. M.G.Thamizh ValavanTel:3092829I.Com:208 Sh. S.M. BhatnagarTel: 3093874I.Com: 227 Sh. A.K. SinghTel: 3094788I.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 tours of PAC relating to Central Excise Paras 5. Coordination with Monitoring Cell for Central Excise paras 6. Policy relating to what files or records are to be made available to C&AG/CERA. Under Secretary Director (CX.7)

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h 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 received under Kar Vivad Samadhan Scheme. (g) Parliament Questions & other miscellaneous matters relating to the above items of work. Senior Analyst Under Secretary Director Jt. Secretary Member(L&J ) Sh.Sampath K.S.Sharma Ameeta Suri Lakhinder Singh Mahendra Prasad Tel 3093164 3092643 3092349 309274

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. 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: 3094793 Tel:3094788 I.Com:249 I.Com 217 I.Com 274 I.Com: 262 10. Tax Research Unit(TRU) List of Subjects: 1. All request from trade and recommendations from other Departments of the Governments seeking general exemption from Customs and Central Excise duties. 2. Issue of notifications under Section 5A(1) of the Central Excise Act,1944 and under Section 25(1) of the Customs Act,1962

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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: 3092849 I.C. 355 Sh. Suresh Kumar Tel:3094806 I.Com 340 Shri Alok Shukla Tel: 3092753 I.Com:349 Sh. Ataur Rehman Tel:30994693 I.Com 340 Shri Gautam Bhattacharya Tel:3092634 I.Com:386 Sh. S.M. Tata Tele:3093075 I.ComS: 261 Dr. Vijay P. Goel Tel: 3093361 I.Com:245 Sh.G.D. Lohani Tel: 3094819 I..Com:397 Sh. Vivek Prasad Tel:3093075 I.Com:340 Sh. Aman Kumar Singh Tel:3094693 SI.Com:340 Sh. D.K. Pandey Tel: 3094973 I.Com:344 Ms. Kanchana V. Ghosh Tel:3094973 I.Com:344 11 .Customs – III Section List of subjects:- 1. Monitoring the performance of the field formations of Customs: Review

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tions 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 complaints / grievances from the trade citing specific instances (other than general issues) 13. Co-ordination of work regarding Estimates Committee and other Committees of Parliament, their study tours and the related work. 14. Reports and returns regarding Trade Statistics 15. All miscellaneous matters concerning Customs that concern more than only one particular Section 16. Parliament Questions relating to the above items of work and Parliament Question requiring information from two or more sections in Customs wing. Section Officer Under Secretary Director (Cu

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ities. 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 Palestine Liberation Organization (PLO), Afro-Asian Rural Reconstruction Organisation, US AID Mission and Ford Foundation. (e) Foreign Experts coming under Bilateral Technical Cooperation Agreements with Government of India. (f) Agencies Co-coordinating grant of aid on behalf of foreign countries (such as OECF, Japan; GTZ, Germany; CIDA, Canada etc. (g) I.F.S. Officers and other category of officers on deputation to foreign Governments. 15. Sale /Disposal of duty free goods/ cars by privileged persons. 16. Matters concerning Customs and Central Excise Advisory Council 17. Customs Advisory Committee and Port Advisory Committee. 18. The work rel

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ormulation 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.K.Sen 3093380 3092417 I.C. 361 229 290 207 14. Customs-VI List of Subjects: – 1. Supreme Court cases pertaining to Customs. 2. Baggage Rules, Transfer of Residence Rules, Tourist Baggage Rules. 3. Customs facilities and protocol for VIPs at International Airports. 4. Customs procedures for clearance of passengers at Airports. 5. Integrity Management at the Airports – Handling complaints against the staff and officers of Customs posted at the international Airports. 6. Policy relating to import of gold and silver, import of fire arms, etc. 7. Customs House Agents Licensing Regulations. 8. Port Trust Act, Arms Act, Antiquities Act and other allied Acts. 9. Write off/ aba

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es. 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. Customs Tariff Unit List of Subject: – 1. Classification of goods imported and exported for the purpose of assessment to duty, interpretation of exemption notifications, and issue of Tariff Advices and instructions relating thereto. 2. Customs Tariff and any Legislative and other preparatory work relating to its updating. 3. Conference of Commissioners of Customs on Tariffs and Allied matters. 4. Legislative work relating to administration and levy of anti-dumping, counter vailing and Safeguard duties; all WTO matters relating to these subjects. 1. Work relating to Harmonised Systems Committee of WCO. 2. Project Imports 7. Parliament Questions, Draft Audit Paragraphs, Audit Reports and Public Accounts Committee R

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. 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. Mohanty Dr. U.K. Sen Tel.No.3093859 Tel.No.3093908 Tel. No.3092417 I.Com.362 I.Com.275 I.Com.207 18. Drawback Directorate ( located in Jeevan Deep Building) List of Subject:- 1. All matters concerning Drawback under the Customs Act, 1962. 2. Duty exemption against Advance Licences, DEPB (Duty Entitlement Passbook Scheme), Special Imprest Licences (Deemed export), capital goods export promotion licenes (EPCG), DFRC (Duty Free Replenishment Certificate), 3. Issue of exemption notifications relating to the above schemes 4. Ccoordination with Ministry of Commerce regarding the above schemes. 5. Drawback u/s 74 of the Customs Act. 6. Parliament Question, Draft Audit Paras, PAC matters, Returns, Statistics, Reports, Miscellaneous items on the above Subjects.

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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) received from various Commissionerates. 10. Examination of offering of comments for various important matters such as creation of Special Courts for the trial and economic offences, delegation of Customs Powers to Police Officers etc. 11. Analysis and Evaluation of anti-smuggling measures in the context of the intelligence and the preventive arrangements. 12. To deal with reference regarding anti-smuggling matters received from other Section / Department/ Ministers. 13. Purchase of boats, launches., X-ray machines and other anti-smuggling equipments 14. Supply of arms ammunition. 15. Supply replacement of vehicles and equipments. 16. Framing of reward policy ( for Customs, Central Excise and Narcotics cases). 17. References on allotment of confiscated weapons. 18. Reference

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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. 8. Issue of implemental or other instructions. 9. Initiating remedial action, legislative or otherwise. 10. Monitoring of the work of Departmental Representative posted in Tribunal. 11. Concept of unjust enrichment in the matter of refund of Central Excise and Customs duties and related matters. 12. Settlement of disputes between one Govt. department and another and one Govt. department and public sector undertaking.(COD matters) Section Officer Under Secy Director(Review) Jt. Secy. Member (L&J) Ramphal Sungita Sharma Nisha Malhotra Mahendra Prasad Tel: 3092498 3092656 3094028 3092262 3094828 I.C. 760 759 294 319 335 21.International Customs Division (ICD) List of Subject: – 1. Work relating to the World Customs Organisation including WCO Region for Asia and Pacific (Work relating to Harmonise

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ll Correspondence with foreign Customs Administrations. 9. Processing of Nominations for deputation of officers to attend trainings/seminars on Customs matters in foreign countries. 10. World Trade Organisation [ other than issues relating to Rules of Origin ] 11. Parliament Question/VIP references relating to the above subjects. Reports and Statements relating to above matters. Director (ICD) Joint Secretary(Customs) Member (Cust/EP) S.K.Sinha P.C.Jha Dr. U.K.Sen Tel: 3093380 3092978 3092417 I.C. 290 380 207 Dated 29.8.2002 Sub: Work distribution in the Board Please find enclosed the work distribution of different sections of CBEC. This is based on Ministry s Induction material brought out by the IWSU in 1999. As decided by the Board it is proposed to circulate this to the field formations so that references from the field are sent to the correct section. Please check up the work allotment of your section(s). It may need some amendment/updation to make it more focused. Please also ind

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Service Tax – 661/52/2002 – Dated:- 11-9-2002 – 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 distribution of work amongst the various Technical Sections of the Board. This distri

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roducts 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. Chapter 23 Residues and wastes from the food industries, prepared animal fodder. Section XI Textile and Textile Articles Ch

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ments; 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. Chapter 96 Miscellaneous manufactured articles. 2. Legislative work [other than Finance Bill and the work entrusted to Commissioner (Leg & Judl)] 3. Amendments to the Centr

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lt; 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 scouring preparations, candles and similar articles, modeling pastes, dental waxes and dental preparations with a basis of plaster. 34 (m) Albuminoidal substances; modified starches; glues; enzymes. 35 (n) Explosives; pyrotechnic products; matches; p

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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, manuscripts, typescripts and plants. 49 4. Footwear, gaiters and the parts of such articles. 64 5. Head-gear and parts thereof. 65 6. Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops parts thereof. 66 7. Artificial flowers; articles of human hair. 67 8. Articles of stone, plaster, cement, asbes

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f; 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 11C notification and granting ad-hoc exemption under section 5A(2) from payment of Central Excise duty in respect of goods covered by (I) above. V. Work relating to granting of permission for sale of vehicles purchased in India by Diplomats etc. VI. All complaints, representations and Parliament Questions relating to the above items of work. Section Officer Under Secretary Director (CX.4) Mem

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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 tours of PAC relating to Central Excise Paras. 5. Coordination with Monitoring Cell for Central Excise paras. 6. Policy relating to what files or records are to be made available to C&AG/CERA. Under Secretary Director (CX.7) Commissioner (PAC) Member (CX) Sh. Sandeep Puri Sh. Ram Tirath V.K. Sharma Sh. A.K. Singh Tel : 3360813 Tel : 3360581 Tel : 3341072 Tel : 3094788 I.Com 253 I.Com : 205 I.C. 202 I.Com : 262 7. CX-8 Section List of subject

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r; 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 received under Kar Vivad Samadhan Scheme. (g) Parliament Questions & other miscellaneous matters relating to the above items of work. Senior Analyst Under Secretary Director Jt. Secretary Member (L&J) Sh. Sampath K.S. Sharma Ameeta Suri Lakhinder Singh Mahendra Prasad Tel. 3093164 3092643 3092349 3092747 3094828 I.C. 239 353 224 335 9. CX-9 Section List of Subject :- 1. Coordination of work in the Central Excise, Technical wing. 2. Customs and Central Excise Advisory Council. 3. Regional Advis

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ll 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 : 3094793 Tel : 3094788 I.Com : 249 I.Com : 217 I.Com : 274 I.Com : 262 10. Tax Research Unit (TRU) List of Subjects :- 1. All request from trade and recommendations from other Departments of the Governments seeking general exemption from Customs and Central Excise duties. 2. Issue of notifications under Section 5A(1) of the Central Excise Act, 1944 and under Section 25(1) of the Customs Act, 1962. 3. Issue of notifications under Section 5A(i) of the Central Excise Act and under Section 25(i) of the Customs Act to clarify the scope and applicability of exemption notific

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ating 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 Sh. Ataur Rehman Shri Gautam Bhattacharya Tel : 3094693 Tel : 3092634 I.Com 340 I.Com : 386 Sh. S.M. Tata Dr. Vijay P. Goel Tele : 3093075 Tel : 3093361 I.Com : 261 I.Com : 245 Sh. G.D. Lohani Tel : 3094819 I.Com : 397 Sh. Vivek Prasad Tel : 3093075 I.Com : 340 Sh. Aman Kumar Singh Tel : 3094693 I.Com : 340 Sh. D.K. Pandey Tel : 3094973 I.Com : 344 Ms. Kanchana V. Ghosh Tel : 3094973 I.Com : 344 11. Customs-III Section List of subjects :- 1. Monitoring the performance of the field formations of Customs: Review of Monthly Technical Reports and revenue trends; Arrears of Customs duty; performance in the identified key areas

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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 complaints/grievances from the trade citing specific instances (other than general issues) 13. Co-ordination of work regarding Estimates Committee and other Committees of Parliament, their study tours and the related work. 14. Reports and returns regarding Trade Statistics. 15. All miscellaneous matters concerning Customs that concern more than only one particular Section. 16. Parliament Questions relating to the above items of work and Parliament Question requiring information from two or more sections in Customs wing. Section Officer Under Secretary Director (Customs) Member (Cus/EP) Sh. N. Acharya Sh. D.S. Garbyal Sh. P.K. Mohanty Dr. U.K. Sen Tel. No. 3093147 Tel. No. 309

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omplex, 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 Palestine Liberation Organization (PLO), Afro-Asian Rural Reconstruction Organisation, US AID Mission and Ford Foundation. (e) Foreign Experts coming under Bilateral Technical Cooperation Agreements with Government of India. (f) Agencies Co-ordinating grant of aid on behalf of foreign countries (such as OECF, Japan; GTZ, Germany; CIDA, Canada etc. (g) I.F.S. Officers and other category of officers on deputation to foreign Governments. 15. Sale /Disposal of duty free goods/ cars by privileged persons. 16. Matters concerning Customs and Central Excise Advisory Council. 17. Customs Advisory Committee and Port Advisory Committee. 18. The work relating to meetings of various Standing Committees, such as, = High Powered Committee on Reduction

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ixation 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.K. Sen 3093380 3092417 I.C. 361 229 290 207 14. Customs – VI List of Subjects :- 1. Supreme Court cases pertaining to Customs. 2. Baggage Rules, Transfer of Residence Rules, Tourist Baggage Rules. 3. Customs facilities and protocol for VIPs at International Airports. 4. Customs procedures for clearance of passengers at Airports. 5. Integrity Management at the Airports – Handling complaints against the staff and officers of Customs posted at the international Airports. 6. Policy relating to import of gold and silver, import of fire arms, etc. 7. Customs House Agents Licensing Regulations. 8. Port Trust Act, Arms Act, Antiquities Act and other allied Acts. 9. Write off/abandonment of claims with regard to irrecoverable duties and penalties and fines. 10

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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. Customs Tariff Unit List of Subject :- 1. Classification of goods imported and exported for the purpose of assessment to duty, interpretation of exemption notifications, and issue of Tariff Advices and instructions relating thereto. 2. Customs Tariff and any Legislative and other preparatory work relating to its updating. 3. Conference of Commissioners of Customs on Tariffs and Allied matters. 4. Legislative work relating to administration and levy of anti-dumping, counter vailing and Safeguard duties; all WTO matters relating to these subjects. 5. Work relating to Harmonised Systems Committee of WCO. 6. Project Imports. 7. Parliament Questions, Draft Audit Paragraphs, Audit Reports and Public Accounts Committee Reports relating to excess/ short levy of customs duty arising out

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g 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. Mohanty Dr. U.K. Sen Tel. No. 3093859 Tel. No. 3093908 Tel. No. 3092417 I.Com. 362 I.Com. 275 I.Com. 207 18. Drawback Directorate (located in Jeevan Deep Building) List of Subject :- 1. All matters concerning Drawback under the Customs Act, 1962. 2. Duty exemption against Advance Licences, DEPB (Duty Entitlement Passbook Scheme), Special Imprest Licences (Deemed export), capital goods export promotion licences (EPCG), DFRC (Duty Free Replenishment Certificate). 3. Issue of exemption notifications relating to the above schemes. 4. Coordination with Ministry of Commerce regarding the above schemes. 5. Drawback u/s 74 of the Customs Act. 6. Parliament Question, Draft Audit Paras, PAC matters, Returns, Statistics, Reports, Miscellaneous items on the above Subjects. Under Secretary Director Joint Secretary Member (Cu

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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) received from various Commissionerates. 10. Examination of offering of comments for various important matters such as creation of Special Courts for the trial and economic offences, delegation of Customs Powers to Police Officers etc. 11. Analysis and Evaluation of anti-smuggling measures in the context of the intelligence and the preventive arrangements. 12. To deal with reference regarding anti-smuggling matters received from other Section/Department/Ministers. 13. Purchase of boats, launches, X-ray machines and other anti-smuggling equipments. 14. Supply of arms ammunition. 15. Supply replacement of vehicles and equipments. 16. Framing of reward policy (for Customs, Central Excise and Narcotics cases). 17. References on allotment of confiscated weapons. 18. References/representations relating to rewards on the Custo

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Court and presence of responsible officers at the time of hearing in the Supreme Court. 7. Follow up action where judgments of CEGAT are accepted. 8. Issue of implemental or other instructions. 9. Initiating remedial action, legislative or otherwise. 10. Monitoring of the work of Departmental Representative posted in Tribunal. 11. Concept of unjust enrichment in the matter of refund of Central Excise and Customs duties and related matters. 12. Settlement of disputes between one Govt. department and another and one Govt. department and public sector undertaking.(COD matters) Section Officer Under Secy. Director (Review) Jt. Secy. Member (L&J) Ramphal Sungita Sharma Nisha Malhotra Mahendra Prasad Tel : 3092498 3092656 3094028 3092262 3094828 I.C. 760 759 294 319 335 21. International Customs Division (ICD) List of Subject :- 1. Work relating to the World Customs Organisation including WCO Region for Asia and Pacific (Work relating to Harmonised System Committee of WCO dealing with ta

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FEMA – 013 – Dated:- 6-9-2002 – Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai – 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 validity of letters of credit (LCs), are honoured by the Bank subject to the condition that claim is received not later than

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ved 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 Reserve Bank of India(RBI) and the Bank for Foreign Economic Affairs of the USSR, Moscow (BFEA), repayment of State Credits is m

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FEMA – 012 – Dated:- 28-8-2002 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI – 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 to the countries included in the list annexed to the above circular. On a review, it has been decided to extend the facility for a further period of one year with effect

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FEMA – 010 – Dated:- 14-8-2002 – Export of Goods and Services – Facilities to units in Special Economic Zones (SEZs) Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 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 authorised dealers have been advised to accede, in certain cases, to the requests of exporters for despatch of documents direct to the consignee. It has now been decided that authorised dealers may permit units in Special Econ

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FEMA – 002 – Dated:- 4-7-2002 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI – 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 v

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FEMA – 038/2002 – Dated:- 12-4-2002 – Foreign Exchange Management Act, 1999 – Export of goods and services – Reduction in value RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI-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)

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FEMA – 035/2002 – Dated:- 1-4-2002 – Export of Goods and Services – Facilities to Status Holder Exporters RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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 view to simplifying the procedures regarding exports, it has been decided to extend the following facilities to the exporters with proven track record who have been certified as Status Holder Exporters in terms of

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nitoring 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 EXIM Policy, realise and repatriate the full value of export proceeds within a period of twelve months from the date of shipment. These facilities will be available in respect of the shipment made on or after April 1, 2002. 3. Ne

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FEMA – 057/2002 – Dated:- 1-4-2002 – Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2002 RESERVE BANK OF INDIA(EXCHANGE CONTROL DEPARTMENT)CENTRAL OFFICEMUMBAI 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, 1999 (42 of 1999) and in partial modification of its Notification No. FEMA 23/2000-RB dated 3rd May 2000, Reserve Bank of India makes the following amendments in the Fore

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FEMA – 020 – Dated:- 28-1-2002 – Export of goods & services -Extension of period of realisation RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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 realise proceeds of shipment within the prescribed period (i.e. within six months from the date of exports), for reasons beyond his control, the exporter is required to apply to Reserve Bank in form ETX

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ort 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 approval from the Regional Office of the Reserve Bank. where the export invoices are under investigation by Enforcement Directorate/ Central Bureau of Investigation or other investigating agencies. where invoice value exceeds US $ 1,00,000 (except in cases covered un

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FEMA – 009 – Dated:- 25-10-2001 – Export of Goods and Services – Certification of SOFTEX Forms RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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, in terms of which designated officials of Ministry of Information Technology, Government of India at the Software Technology Parks of India (STPIs) or at Free Trade Zones (FTZs) or Export Processing Z

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FEMA – 006 – Dated:- 24-9-2001 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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 repatriated to India. 2. It has been decided, as a temporary measure, to allow manufacturer exporters of the products listed in the Annexureand having export contracts of Rs.

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FEMA – 005 – Dated:- 27-8-2001 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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 realized and repatriated to India. 2. It has been decided, as a temporary measure, to allow a period of 360 days ( in place of existing six months), from the date of sh

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V/DGST/21(7)/Engg/16/ 2000/1976 Dated:- 26-8-2001 Trade Notice – Circulars – 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, 2001 on the above subject. Clarifications have been sought o

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FEMA – 035 – Dated:- 11-6-2001 – Foreign Exchange Management Act, 1999 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI – 400 001 A.P. (DIR Series) Circular No. 35 June 11, 2001 To All Authorised Dealers in Foreign Exchange Dear Sirs Foreign Exchange Management Act, 1999 – Export of Goods and Services Attention of authorised dealers is invited to paragraph C.10 of the Annexure to A.P. (DIR Series) Circular No.12 dated September 9, 2000, in terms of which authorised dealers have been advised to watch closely realisation of export bills and in cases where bills remain outstanding beyond the due date for payment or 6 months from the date of export, the matter should be promptly taken up with

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send a statement in Form XOS containing the details of all export bills outstanding beyond six months from the date of shipment irrespective of the location of the exporter/unit. In case of units located in Special Economic Zones (SEZs), authorised dealers should indicate SEZ in the remarks column of XOSstatement. 3. Authorised dealers may being the contents of this circular to the notice of their constituents concerned. 4. 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 P.K. BISWAS Chief General Manager – Ci

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FEMA – 033 – Dated:- 10-5-2001 – Export of goods and services against repayment of State credit granted by erstwhile Soviet Union RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 400 001 A.P.(DIR Series) Circular No.33 May 10, 2001 To All Authorised Dealers in Foreign Exchange Dear Sirs Export of goods and services against repayment of State credit granted by erstwhile Soviet Union Attention of authorised dealers is drawn to Annexure I to A.D.(G.P.Series) circular No.4 dated

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FEMA – 027 – Dated:- 2-3-2001 – Foreign Exchange Management Act, 1999 – Export of goods and services -Forwarder s Cargo Receipt RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 400 001 A.P.(DIR Series) Circular No.27 March 2, 2001 To All Authorised Dealers in Foreign Exchange Dear Sirs, Foreign Exchange Management Act, 1999 – Export of goods and services -Forwarder s Cargo Receipt Attention of authorised dealers is invited to paragraph B.5 of the annexure to A.P. (DIR Series) Circular No.12 dated September 9, 2000, in terms of which they may negotiate House Airways Bills (HAWBs) issued by consolidating Cargo Agents, only if the relative letter of credit specifically provides for negotiation of HAWB, in lieu of Airway Bi

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FEMA – 036/2001 – Dated:- 27-2-2001 – Export of Goods and Services RESERVE BANK OF INDIA(EXCHANGE CONTROL DEPARTMENT)CENTRAL OFFICEMUMBAI 400 001 Notification No. FEMA 36 /2001-RB. Dated February 27, 2001 Published in the Official Gazette of Government of India – Extraordinary – Part-II, Section 3, Sub-Section (i) dated 21.03.2001 – G.S.R. No.199(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 Exchange Management Act, 1999 (42 of 1999) and in partial modification of its Notification No. FEMA 23/2000-RB dated 3rd May 2000, Reserve Bank of India makes the following amendments in the Foreign Exchange Management (Export of Goods and Services

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Zones, under intimation to the Development Commissioner of Special Economic Zones / concerned Assistant Commissioner or Deputy Commissioner of Customs, (c) after clause (j), the following clauses shall be inserted, namely:- (k) goods sent outside India for testing subject to re-import into India; (l) defective goods sent outside India for repair and re-import provided the foods are accompanied by a certificate from an authorised dealer in India that the export is for repair and re-import and that the export does not involve any transaction in foreign exchange. (m) exports permitted by the Reserve Bank, on application made to it, subject to the terms and conditions, if any, as stipulated in the permission. (ii) in Regulation 6 of the said Re

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been made by a unit situated in a Special Economic Zone, then notwithstanding anything contained in sub-regulation (I), the amount representing the full export value of goods or software shall be realised and repatriated to India within twelve months from the date of export. Provided that the Reserve Bank may for a sufficient and reasonable cause shown, extend the said period of twelve months. (b) The Reserve Bank may for reasonable and sufficient cause direct that the unit shall cease to be governed by sub-regulation (2); Provided that no such direction shall be given unless the unit has been given a reasonable opportunity to make a representation in the matter. (c) On such direction, the unit shall be governed by the provisions of sub-reg

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FEMA – 012 – Dated:- 9-9-2000 – Foreign Exchange Management Act 1999 – Export of Goods and Services RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI-400 001 A.P. (DIR Series) Circular No.12 September 9, 2000 To All Authorised Dealers in Foreign Exchange Dear Sirs, Foreign Exchange Management Act 1999 – Export of Goods and Services Attention of authorised dealers is invited to the Notification No. FEMA 23/ 2000-RB dated 3rd May, 2000, issued by Reserve Bank 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 (42 of 1999), under which the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 have been made. Synopsis of these Regulations have already been advised vide Annexure III to A.D. (M.A. Series) Circular No 11 dated May 16, 2000. The Annexure attached to this circular contains detailed directions relating to dealin

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ted to issue guarantees on behalf of exporter clients on account of exports out of India. 5. Export of goods and services against repayment of state credits granted by erstwhile Soviet Union will continue to be governed by the extant directions issued by Reserve Bank, as amended from time to time. Further, Reserve Bank will continue to consider as hitherto, counter trade proposals from Indian exporters with Romania involving adjustment of value of exports from India against value of imports made into India in terms of a voluntarily entered arrangement between the concerned parties. 6. It is further clarified that the Directions contained in the Annexureshould be read with the Regulations notified by the Reserve Bank vide its Notification No. FEMA 23/2000 -RB dated 3rd May 2000, referred to above. 7. Authorised dealers may bring the contents of this circular to the notice of their constituents, concerned. 8. The directions contained in this circular have been issued under Section 10(4)

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or functions unless otherwise indicated. If for any particular reason, a firm or company desires to deal with a different office of the Exchange Control Department, it may approach the office within whose jurisdiction it functions for necessary approval. A.2 Exemptions from Declarations (i) The requirement of declaration of export of goods and software in the prescribed form will not apply to the cases indicated in Regulation No. 4 ibid. The requirement of declaration also shall not apply to goods sent for testing abroad, subject to re-import. (ii) Gift of goods exceeding rupees one lakh in value require approval of the Reserve Bank. (iii) Export of goods not involving any foreign exchange transaction directly or indirectly, requires the waiver of GR/PP procedure from Reserve Bank. A.3 Numbering of forms GR, PP and SOFTEX forms will bear specific identification numbers. In all applications/ correspondence with the Reserve Bank, this identification number should invariably be cited. In

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of funds in their Nostro account or on production of a certificate by the exporter from the Credit Card servicing bank in India to the effect that it has received the equivalent amount in foreign exchange, if the authorised dealer concerned is not the Credit Card servicing bank. A.5 Guarantees against Exports Prior approval of Reserve Bank should be obtained by authorised dealers for issue of guarantees in respect of caution-listed exporters. A.6 (i) Foreign Currency Accounts Reserve Bank may consider applications in form EFC from exporters having good track record for opening foreign currency accounts with banks subject to certain terms and conditions. Applications for opening such an account with a branch of an authorised dealer in India may be submitted through the branch at which the foreign currency account is to be maintained. If the foreign currency account is to be maintained abroad the application should be made by the exporter giving details of the bank with which the account

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s party through an Escrow Account opened in India in U.S. dollar will be considered by the Reserve Bank. All imports and exports under the arrangement should be at international prices in conformity with the Exim Policy and Foreign Exchange Management Act, 1999 and the Rules and Regulations made thereunder. No interest will be payable on balances standing to the credit of the Escrow Account but the funds temporarily rendered surplus may be held in a short-term deposit up to a total period of three months in a year (i.e. in a block of 12 months) and the banks may pay interest at the applicable rate. No fund based / or non-fund based facilities would be permitted against the balances in the Escrow Account. (ii) Application for permission for opening an Escrow Account may be made by the overseas exporter/organisation through the authorised dealer with whom the account is proposed to be opened, to the office of Reserve Bank under whose jurisdiction the authorised dealer is functioning. A.8

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ndia provided that the balance in the account is repatriated to India within a period of one month from the date of closure of the exhibition/trade fair and full details are submitted to the concerned authorised dealer. (ii) Firms/Companies and other organisations participating in Trade Fair/ Exhibition abroad should obtain approval on GR Form from the concerned office of Reserve Bank for export of exhibits and other items for display-cum-sale in the trade fair/exhibition. On closure of the fair/exhibition, they should re-import the exhibits or repatriate the value of goods sold within one month of the closure of the fair/ exhibition and submit necessary documentary evidence to the concerned Regional office of Reserve Bank in support of the re-import or repatriation. A.10 Project Exports and Service Exports (i) Export of engineering goods on deferred payment terms and execution of turnkey projects and civil construction contracts abroad are collectively referred to as Project Exports .

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posals giving full particulars through their banks to the concerned Regional Office of Reserve Bank for consideration. A.12 Forfaiting Export-Import Bank of India (Exim Bank) and authorised dealers have been permitted to undertake forfaiting, for financing of export receivables. It would be in order for authorised dealers to allow remittance of commitment fee/ service charges, etc. payable by the exporter as approved by the Exim Bank/ the concerned authorised dealer. Such remittance may be permitted in advance in one lumpsum or at monthly intervals as approved by the concerned agency. PART B – GR/PP/SOFTEX PROCEDURE B.1 Disposal of Copies of Export Declaration Forms (i) Copies of export declaration forms should be disposed of as under: (a) GR forms should be completed by the exporter in duplicate and both the copies submitted to the Customs at the port of shipment along with the shipping bill. Customs will give their running serial number on both the copies after admitting the correspo

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the GR form. After the documents have been negotiated/sent for collection, the authorised dealer should report the transaction to Reserve Bank in statement ENC under cover of appropriate R-Supplementary Return. The duplicate copy of the form together with a copy of invoice will be retained by the authorised dealer till full export proceeds have been realised and thereafter submitted to Reserve Bank duly certified under cover of appropriate R-Supplementary Return. NOTE: (i) In the case of exports made under deferred credit arrangement or to joint ventures abroad against equity participation or under rupee credit agreement, the number and date of Reserve Bank approval and/or number and date of the relative RBI circular should be recorded at the appropriate place on the GR form. (ii) Where Duplicate copy of GR form is misplaced or lost, authorised dealer may accept another copy of duplicate GR form duly certified by Customs. (c) On account of introduction of Electronic Data Interchange (

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exporters in respect of exports insured with them and subsequently receives the export proceeds from the buyer/buyer s country through the efforts made by them, the share of exporters in the amount so received is disbursed through the bank which had handled the shipping documents. In such cases, ECGC will issue a certificate to the bank which had handled the relevant shipping documents after full proceeds have been received. The certificate will indicate the number of declaration form, name of the exporter, name of the authorised dealer, date of negotiation, bill number, invoice value and the amount actually received by ECGC. It will be in order for authorised dealers to certify the duplicate GR form/ EC copy of shipping bill on the basis of the certificate issued by ECGC and submit them to Reserve Bank. The certificate issued by ECGC may also be attached to the duplicate GR/SDF/PP form while forwarding them to Reserve Bank. (e) Where a part of export proceeds are credited to EEFC acco

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ure on PP forms PP forms will be presented by the exporter to an authorised dealer for countersignature. Authorised dealers should countersign the PP forms after ensuring that the parcel is being addressed to their branch or correspondent bank in the country of import. The concerned overseas branch or correspondent should be instructed to deliver the parcel to consignee against payment or acceptance of relative bill. Authorised dealers may, however, countersign PP forms covering parcels addressed direct to the consignees, provided (a) an irrevocable letter of credit for the full value of the export has been opened in favour of exporter and has been advised through authorised dealer concerned; or (b) the full value of the shipment has been received in advance by the exporter through an authorised dealer; or (c) the authorised dealer is satisfied, on the basis of the standing and track record of the exporter and the arrangements made for realisation of the export proceeds, that he could

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ne shot operation , the invoice/bill should be raised within 15 days from the date of transmission. (iii) The exporter should submit SOFTEX form to the concerned official of Government of India at STPI/EPZ for valuation/certification not later than 30 days from the date of invoice/the date of last invoice raised in a month, as indicated above. (iv) The invoices raised on overseas clients as at (i) to (iii) above will be subject to valuation of export declared on SOFTEX form by the designated official of Government of India and consequent amendment made in the invoice value, if necessary. B.3.B. Disposal of SOFTEX forms As for disposal of SOFTEX forms the procedure indicated in Regulation 6 of Export Regulations is to be observed. The authorised dealers on receipt of the duplicate copy of the SOFTEX form from the exporter will after full realisation of value declared on the form or as certified by the designated officials (whichever is higher) submit it to Reserve Bank duly certified, u

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shut out, certify copy of the notice as correct and forward it to Reserve Bank together with unused duplicate copy of the GR form. In this case, the original GR form received earlier from Customs will be cancelled. If the shipment is made subsequently, a fresh set of GR form should be completed. B.5 Consolidation of Air Cargo Where air cargo is shipped under consolidation, the airline company s Master Airway Bill will be issued to the Consolidating Cargo Agent who will in turn issue his own House Airway Bills (HAWBs) to individual shippers. Authorised dealers may negotiate HAWBs only if the relative letter of credit specifically provides for negotiation of these documents in lieu of Airway Bills issued by the airline company. B.6 Exports by Barges/Country Craft/Road Transport Following procedure should be adopted by exporters for filing original copies of GR/SDF forms where exports are made to neighbouring countries by road, rail or river transport : a. In case of exports by barges/co

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completed. c. In terms of an agreement on Border Trade between India and Myanmar, exchange of certain specified locally produced commodities, by people living along the India-Myanmar border on both sides under barter trade arrangement as also trade in freely convertible currency, has been permitted as per guidelines issued by Reserve Bank to authorised dealers from time to time. Authorised dealers should follow strictly the guidelines. PART C – Authorised Dealer s Obligation C.1 Delay in Submission of Shipping Documents by Exporters In cases where exporters present documents pertaining to exports after the prescribed period of twenty one days from date of export, authorised dealers may handle them without prior approval of Reserve Bank, provided they are satisfied with the reasons for the delay. C.2 Check-list for Scrutiny of Forms Authorised dealer/exporter should verify the following : i. Authorised dealer should ensure that the number on the duplicate copy of a GR form presented to

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rough invoice and the bill. iii. The documents submitted do not reveal any material inter se discrepancies in regard to description of goods exported, export value or country of destination. NOTE: A. The export realisable value may be more than what was originally declared to/accepted by Customs on the GR/SDF form in certain circumstances such as where in c.i.f. or c.&f. contracts, part or whole of any freight increase taking place after the contract was concluded is agreed to be borne by buyers or where as a result of subsequent devaluation of the currency of the contract, buyers have agreed to an increase in price. B. In cases where the documents are being negotiated by a person other than the exporter who has signed GR/PP/SDF/SOFTEX Form in respect of the concerned consignment of export, authorised dealers may negotiate the documents after ensuring compliance with Regulation 12 of Export Regulations . C. In certain lines of export trade, final settlement of price may be dependen

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on account of trade discount may be accepted for negotiation or collection only if the discount has been declared by exporter on relative GR/SDF form at the time of shipment and accepted by Customs. C.4 Advance Payments against Exports Exporters may receive advance payments (with or without interest) from their overseas buyers. It should however, be ensured that the shipments made against the advance payments are monitored by the authorised dealer through whom the advance payment is received. The appropriations made against every shipment must be endorsed on the original copy of the inward remittance certificate issued for advance remittance. NOTE : Purchase of foreign exchange from the market for refunding advance payment credited to EEFC account may be allowed only after utilising the entire balances held in the exporter s EEFC accounts maintained at different branches/banks. C.5 Part Drawings In certain lines of export trade, it is the practice to leave a small part of the invoice v

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he bill was initially drawn (excluding undrawn balances) or 90% of the value declared on GR/PP/SDF form, whichever is more and a period of one year has elapsed from the date of shipment. C.6 Consignment Exports i. When goods have been exported on consignment basis, authorised dealer, while forwarding shipping documents to his overseas branch/ correspondent, should instruct the latter to deliver them only against trust receipt/undertaking to deliver sale proceeds by a specified date within the period prescribed for realisation of proceeds of the export. This procedure should be followed even if, according to the practice in certain trades, a bill for part of the estimated value is drawn in advance against the exports. ii. The agents/consignees may deduct from sale proceeds of the goods expenses normally incurred towards receipt, storage and sale of the goods, such as landing charges, warehouse rent, handling charges, etc. and remit the net proceeds to the exporter. iii. The Account Sale

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hes/ correspondents expeditiously, they may despatch shipping documents direct to the consignees or their agents resident in the country of final destination of goods in cases where advance payment or an irrevocable letter of credit has been received for the full value of the export shipment and the underlying sale contract/letter of credit provides for despatch of documents direct to the consignee or his agent resident in the country of final destination of goods. ii. In cases not covered by (i) above also, authorised dealers may accede to the request of the exporter, for despatch of documents for whatever reason, direct to the consignee/agent provided the exporter is a regular customer and the authorised dealer is satisfied, on the basis of standing and track record of the exporter and the arrangements made for realisation of export proceeds, that the request can be acceded to. iii. Documents in respect of goods or software which are accompanied with a declaration by the exporter tha

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od of R Supplementary Return with which ENC statement covering the transaction was sent to Reserve Bank and the period of R Supplementary Return with which the duplicate copy of GR/SDF/PP form is submitted to Reserve Bank should be available. ii. Authorised dealers should ensure that all types of export transactions are entered in the Export Bills Register and are given bill numbers on calendar year basis (i.e. January to December). The bill numbers should be recorded in ENC statement and other relevant returns submitted to Reserve Bank. C.10 Follow-up of Overdue Bills i. Authorised dealers should closely watch realisation of bills and in cases where bills remain outstanding, beyond the due date for payment or 6 months from the date of export, the matter should be promptly taken up with concerned exporter. If the exporter fails to arrange for delivery of the proceeds, within six months or seek extension of time beyond six months the matter should be reported to Reserve Bank stating, wh

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on in Invoice Value on account ofPrepayment of Usance Bills Occasionally, exporters may approach authorised dealers for reduction in invoice value on account of cash discount to overseas buyers for prepayment of the usance bills. In such cases authorised dealers may allow cash discount to the extent of amount of proportionate interest on the unexpired period of usance, calculated at the rate of interest stipulated in the export contract or at the prime rate/LIBOR of the currency of invoice where rate of interest is not stipulated in the contract. C.12 Reduction in Value If, after a bill has been negotiated or sent for collection, the amount thereof is desired to be reduced for any reason, authorised dealer may approve such reduction, if satisfied about genuineness of the request, provided; a. the reduction does not exceed 10% of invoice value b. it does not relate to an export of i. gold or silver jewellery or articles made out of cut and polished diamonds, ii. commodities subject to f

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ceeds have already been realised and repatriated to India and the exporter is not on the caution list of Reserve Bank. In all such cases of remittances, the exporter should be advised to surrender proportionate export incentive, if any, received by him. C.14 Change of Buyer/Consignee Prior approval of Reserve Bank is not required if, after goods have been shipped, they are to be transferred to a buyer other than the original buyer in the event of default by the latter, provided the reduction in value, if any, involved does not exceed 10% and the realisation of export proceeds is not delayed beyond the period of six months from the date of export. Where the reduction in value exceeds 10%, all other relevant conditions stipulated in paragraph C.12 should also be satisfied. C.15 Extension of Time Limit In cases where an exporter has not been able to realise proceeds of a shipment made within the period prescribed (i.e within six months from the date of export), for reasons beyond his cont

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e company c. Place where claim is payable. In cases where claim is payable abroad, authorised dealer must arrange to collect the full amount of claim due on the lost shipment, through the medium of his overseas branch/correspondent and forward the duplicate copy of GR/SDF/PP form to Reserve Bank only after the amount has been collected. A certificate for the amount of claim received should be furnished on the reverse of the duplicate copy. NOTE : Sometimes claims on shipments lost in transit are also partially settled directly by shipping companies/airlines under carriers liability. Authorised dealers should ensure that amounts of such claims if settled abroad are also repatriated to India by exporters. C.17 Payment of Claims by ECGC Where export has been covered by a policy issued by ECGC, settlement of a claim by the Corporation does not absolve the exporter of the statutory obligation undertaken on the GR/SDF/PP form to realise proceeds of the export within prescribed period. In suc

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ar; c. Satisfactory documentary evidence is furnished in support of the exporter having made all efforts to realise the dues; d. The case falls under any of the undernoted categories: i. The overseas buyer has been declared insolvent and a certificate from the official liquidator indicating that there is no possibility of recovery of export proceeds produced. ii. The overseas buyer is not traceable over a reasonably long period of time. iii. The goods exported have been auctioned or destroyed by the Port/Customs/Health authorities in the importing country. iv.The unrealised amount represents the balance due in a case settled through the intervention of the Indian Embassy, Foreign Chamber of Commerce or similar Organisation; v. The unrealised amount represents the undrawn balance of an export bill (not exceeding 10% of the invoice value) remained outstanding and turned out to be unrealisable despite all efforts made by the exporter; vi. The cost of resorting to legal action would be dis

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uld submit the duplicate thereof to Reserve Bank along with R return, duly certified, as under: Write off of …………………………………………… (Amount in words and figures) permitted in terms of paragraph C.18 of Directions to Authorised Dealers. Date Stamp & Signature of Authorised Dealer C.19 Return of Documents to Exporters The duplicate copies of GR/SDF/PP forms and shipping documents, once submitted to authorised dealers for negotiation, collection, etc, should not ordinarily be returned to exporters, except for rectification of errors and resubmission. C.20 Exporters Caution List Authorised dealers will also be advised whenever exporters are cautioned in terms of provisions contained in Regulation 17 of Export Regulations . Authorised dealers should not accept for negotiation/collection shipping documents covering exports declared on GR/SDF/PP forms completed by such exporters nor countersign PP forms completed by them unless the GR/SDF/PP forms bear approva

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rters, in respect of their exports covered under counter trade arrangement through Escrow Accounts designated in U.S. dollar, subject to the following conditions;- a. The payment of commission satisfies the conditions as at (a) and (b) stipulated in paragraph above. b. The commission is not payable to Escrow Account holders themselves. c. The commission should not be allowed by deduction from the invoice value. NOTE : Payment of commission is prohibited on exports made by Indian partners towards equity participation in an overseas joint venture/wholly owned subsidiary as also exports under Rupee Credit Route. D.2 Refund of Export Proceeds Refund of export proceeds may be allowed by authorised dealers through whom the proceeds were originally received, provided such goods are re-imported into India on account of poor quality etc. and evidence of re-import has been submitted. In all such cases, exporters should be advised to surrender the proportionate incentives availed of, if any, agai

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V/DGST/ 30-Misc-46/2000 Dated:- 23-8-2000 Order-Instruction – Circulars – Service Tax – DIRECTORATE OF SERVICE TAX, Mumbai F.NO. V/DGST/ 30-Misc-46/2000, Dated 23rd August, 2000 . Payment of Service Tax by cheque in authorized Banks-Consequences of delay in encashment beyond due date The Rule 7 of the Central Government Account (Receipts and Payments) Rules ,1983 interalia provides that Government dues including taxes can be credited by the taxpayers directly into any branch of an authorised Bank. As per Rule 79 of the Treasury Rules of the Central Government, such payments / credits can be mad by cheques also. Accordingly, a large number of tax payers including the Service tax assessees discharge their tax li

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interest and penalty. This practice has developed presumably because the Rule 79(1) (a) of the Treasury Rules interalia states that “, until the cheque is cleared, the Government cannot admit that payment has been received; ” 4. A number of representations have been received in this Directorate stating that recovery of interest and imposition of penalty in the cases where cheques have been deposited before due date and the amount is credited to the Government account in due course, but after the due date, is 5. The matter has been examined. 6. It is observed that the identical issue had arisen in case of payment of Inland Air Travel Tax (IATT) by Sahara Airlines Ltd. The concerned authorities had imposed penalty and ordered recovery o

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bankers. Accordingly, the Government set aside the imposition of penalty / interest etc. in the said case. 7. The ratio of above cited decision of the Government would apply mutatis – mutandis to the payment of service tax also. Therefore, it is clarified that in the cases where the service tax amount has been deposited by an assessee in the authorized Bank, by cheque, before the due date and such cheque is not dishonored later, the Department need not initiate proceedings for recovery of interest /penalty etc. However, if the cheque is not honored in due course or the clearance is abnormally delayed for any lapse on the part of the assessees, the Department would be free to take penal action etc., as deemed fit. 8. The contents of t

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V/DGST/30-Misc-46/2000 Dated:- 23-8-2000 Order-Instruction – Circulars – Service Tax – Service Tax Payment by cheque Delay in encashment beyond due date No interest/penalty charged F. No. V/DGST/30-Misc-46/2000, dated 23-8-2000 of the Mumbai Directorate of Service Tax The Rule 7 of the Central Government Account (Receipts and Payments) Rules, 1983 inter alia provides that Government dues including taxes can be credited by the taxpayers directly into any branch of an authorised Bank. As per Rule 79 of the Treasury Rules of the Central Government, such payments/credits can be made by cheques also. Accordingly, a large number of tax payers including the Service tax assessees discharge their tax liabilities by depositing a cheq

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tice has developed presumably because the Rule 79(1)(a) of the Treasury Rules inter alia states that “, until the cheque is cleared, the Government cannot admit that payment has been received; ” 4. A number of representations have been received in this Directorate stating that recovery of interest and imposition of penalty in the cases where cheques have been deposited before due date and the amount is credited to the Government account in due course, but after the due date, is not fair since the assessee has no control over the time taken by the Bankers of the Government in clearing the cheque. 5. The matter has been examined. 6. It is observed that the identical issue had arisen in case of payment of Inland Air Travel Tax (IATT) by

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eemed to have been made on the date when the cheque was handed over to the Government's bankers. Accordingly, the Government set aside the imposition of penalty / interest etc. in the said case. 7. The ratio of above cited decision of the Government would apply mutatis – mutandis to the payment of service tax also. Therefore, it is clarified that in the cases where the service tax amount has been deposited by an assessee in the authorized Bank, by cheque, before the due date and such cheque is not dishonored later, the Department need not initiate proceedings for recovery of interest/penalty etc. However, if the cheque is not honored in due course or the clearance is abnormally delayed for any lapse on the part of the assessees, the Depar

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FEMA – 004 – Dated:- 15-7-2000 – Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 400 001 A.P. (DIR Series) Circular No.4 July 15, 2000. To All Authorised Dealers in Foreign Exchange Dear Sirs, Export of goods and services against repayment of State Credits granted by erstwhile Soviet Union Attention of authorised dealers is drawn to Annexure I to A.D. (G.P. Series) Circular No.

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V/DGST……./2/99/10683 Dated:- 6-6-2000 Order-Instruction – Circulars – Service Tax – Service tax Clearing Forwarding Agents Certain clarification F.No. V/DGST/21(9)/C F/2/ 99/10683, dated 6-6-2000 of the Mumbai Directorate of Service Tax The office of the Commissioner of Central Excise, Service Tax Cell, Chennai-II Commissionerate, has sought for a clarification, on the applica- bility of Service Tax, for the services rendered by a company/assessee which are as follows :- “The company/assessee owns storage tanks made of mild steel in different parts of India. These tanks are used for storing liquids/ chemicals for which customers pay rents based on the tanks capacity. In addition there are pipelines, valves, pumps e

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V/DGST/21(9)/C&F/2/ 99/10683 Dated:- 6-6-2000 Order-Instruction – Circulars – Service Tax – Service tax Clearing Forwarding Agents Certain clarification F.No. V/DGST/21(9)/C F/2/ 99/10683, dated 6-6-2000 of the Mumbai Directorate of Service Tax The office of the Commissioner of Central Excise, Service Tax Cell, Chennai-II Commissionerate, has sought for a clarification, on the applica- bility of Service Tax, for the services rendered by a company/assessee which are as follows :- “The company/assessee owns storage tanks made of mild steel in different parts of India. These tanks are used for storing liquids/ chemicals for which customers pay rents based on the tanks capacity. In addition there are pipelines, valves, pumps

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Foreign Exchange Management (Export of goods and services) Regulations, 2000 – FEMA – 023/2000 – Dated:- 3-5-2000 – Foreign Exchange Management (Export of goods and services) Regulations, 2000 Notification No. FEMA 23 /2000-RB dated 3rd May 2000 RESERVE BANK OF INDIA (EXCHANGE CONTROL DEPARTMENT) CENTRAL OFFICE MUMBAI 400 001 Published in the Official Gazette of Government of India – Extraordinary – Part-II, Section 3, Sub-Section (i) dated 08.05.2000 – G.S.R. No. 409(E) In exercise of the power

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