Goods and Services Tax

2005 (1) TMI 624 – BOMBAY HIGH COURT – 2009 (234) E.L.T. 60 (Bom.) – – Writ jurisdiction – Adjudication – 1515 of 1990 Dated:- 27-1-2005 – S. Radhakrishnan and J.P. Devadhar, JJ. REPRESENTED BY :S/Shri Dinesh Pednekar with Ashis Parikar i/b. M/s. Khaitan and Jayakar, for the Petitioner. Mrs. N.V. Masurkar with Shri. H.V. Mehta, for the Respondent. [Order]. – P.C. : Learned counsel for the petitioner in this petition has made a statement that the bank guarantee has already been renewed and handed over to the concerned authorities. Learned counsel for the Revenue after verifying the said fact makes a statement that the renewed bank guarantee has been received by the Revenue. Statements made by both the parties are taken on record. 2. 

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m order, the consignment covered by the relevant bills of entry and invoices pertaining to the petitioner were allowed to be cleared. In other words, the interim order operated in favour of the petitioner and the goods were allowed to be cleared on compliance of the above conditions. 5. Now, what remains in the final adjudication of duty liability i.e. finalisation of the provisional assessment on the basis of which the goods were allowed to be cleared. 6. Learned counsel appearing for the petitioner submits that petitioner shall have no objection if the respondents desire to finally adjudicate upon the duty liability so as to finalise the provisional assessment made by them. The petitioner through their counsel undertook to co-op

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f India. 9. In the above premises, Revenue is directed to proceed with then adjudication proceedings as expeditiously as possible and to finally conclude the assessment proceedings within six months from today. 10. The petitioner shall keep the bank guarantee renewed and alive till the completion of the adjudication proceedings and eight weeks thereafter. If the adjudication proceedings are not completed within a period of 6 months from today, bank guarantee shall stand discharged. In that event, petitioner would be relieved of their obligation to keep the bank guarantee alive. 11. If the adjudication proceedings are not completed within six months from today and delay results in discharge of bank guarantee, then, in that eve

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V/DGST/21(9)/B & F Services/ 2/2004/18398 Dated:- 18-1-2005 Order-Instruction – Circulars – Service Tax – Service Tax Liability when on Departments and under takings of the State Police (Service tax instructions D.O.F. No V/DGST/21(9)/B F Services/ 2/2004/18398, dated 18-1 -2005 of D.G.S.T.] Subject: Payment of Service Tax by the departments and undertakings of the State Police. Let me first wish you and all your near and dear ones a very happy and productive new year. Perhaps, you would be quite aware about the numerous taxable services which are also available on www.cbec.gov.in. which are chargeable to service tax. Many such taxable services, like Mandap Keepers, Health Club Fitness Center Services are reportedly be

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the Health Club and Fitness Centers run by your establishments and providing services to persons for monetary consideration is also liable to pay service tax. Perhaps, due to ignorance, or otherwise, service tax liability, in some cases, is reportedly either not being discharged or not correctly discharged. It will be in the public interest if correct service tax is paid by them. Invoking of mandatory penal provisions of service tax against taxable service providing government bodies could be quite embarrassing. It will be advisable if such State Police bodies correctly comply with the requirements of the service tax rules and procedure. We seek your kind co-operation on the aforesaid and also request you to endorse this letter, with inst

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FEMA – 025 – Dated:- 1-11-2004 – Export of Goods and Services Period of Realisation for Export Oriented Units (EOUs) RBI/2004-05/264A.P. (DIR Series) Circular No. 25 November 1, 2004 ToAll Banks Authorised to Deal in Foreign Exchange Madam / Sirs, Export of Goods and Services Period of Realisation for Export Oriented Units (EOUs) Attention of Authorised Dealer (AD) banks is invited to the proviso 3 of sub-regulation (1) of Regulation 9 of Notification No. FEMA 23/2000-RB dated May 3, 2000 in terms of which the Reserve Bank has been empowered to extend the period for realisation and repatriation of export proceeds to India beyond six months. 2. Following the announcement by the Government in the Foreign Trade Policy in September 2004, it ha

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FEMA – 010 – Dated:- 13-9-2004 – Export of Goods and Services to Latin American Countries RBI/2004-05/175A.P.(DIR Series) Circular No. 10 September 13, 2004 ToAll Banks Authorised to Deal in Foreign Exchange Madam / Sirs, Export of Goods and Services to Latin American Countries Attention of Authorised Dealer Banks is invited to AP (DIR Series) Circular No.12 dated August 20, 2003 in terms of which, the facility for realisation and repatriation of full value of goods / software exported to the countries listed in the annexure to the above circular within 360 days, was extended upto August 31, 2004 subject to review. 2. It has been decided to discontinue the facility with effect from September 1, 2004. Accordingly, i.e. for exports made on o

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V/DGST/03/GEN/INS/01/2004 Dated:- 17-8-2004 Order-Instruction – Circulars – Service Tax – Service Tax Applicability in the State of Jammu Kashmir [Service Tax Instructions F. No. V/DGST/03/GEN/INS/01/2004, dated 17-8-2004] Subject : Applicability of Service Tax in Jammu Kashmir Kindly refer to your letter of NIL no dated 20th July on the subject cited above. Section 64 of Chapter V of the Finance Act, 1994 deals with the levy of Service Tax and excludes the applicabilit

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FEMA – 116/2004 – Dated:- 25-3-2004 – Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2004 RESERVE BANK OF INDIA (FOREIGN EXCHANGE DEPARTMENT) (CENTRAL OFFICE) G.S.R.352(E) dated June 8, 2004 – Part II – Section 3 – Sub-section (i) Notification No.FEMA.116/2004-RB dated March 25, 2004 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, the Reserve Bank of India makes the following amendment in the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000,

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FEMA – 114/2004 – Dated:- 13-3-2004 – Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2004 RESERVE BANK OF INDIA(FOREIGN EXCHANGE DEPARTMENT)(CENTRAL OFFICE) G.S.R.279(E) dated April 23, 2004 – Part II – Section 3 – Sub-section (i) Notification No.FEMA.114/2004-RB dated 13 March , 2004 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, as amended from time to time, the Reserve Bank of India makes the following amendment in the Foreign Exchange Management (Export of Goods and Serv

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withheld or may be given subject to such conditions as may be specified by the Reserve Bank by directions issued from time to time. (ii) for sub-regulation (2), the following shall be substituted, namely : (2) No direction under sub-regulation (1) shall be given by the Reserve Bank and no approval under clause (b) of that sub-regulation shall be withheld by the Authorised Dealer, unless the exporter has been given a reasonable opportunity to make a representation in the matter. Shyamala GopinathExecutive Director Foot Note :The Principal Regulations were published in the Official Gazette vide G.S.R.No.409(E) dated May 3, 2000 in Part II, Section 3, Sub-section (i) and subsequently amended vide a) G.S.R.No.199(E) dated February 27, 2001, b)

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FEMA – 068 – Dated:- 11-2-2004 – Export of Goods and Services – Liberalisation RESERVE BANK OF INDIA FOREIGN EXCHANGE DEPARTMENT CENTRAL OFFICE MUMBAI – 400 001 RBI/2004/54 A.P.(DIR Series) Circular No.68 February 11, 2004 To All Authorised Dealers in Foreign Exchange Madam / Sirs, Export of Goods and Services – Liberalisation Attention of Authorised Dealers is invited to paragraph C 20 of Part C to the Annexure to AP(Dir Series) Circular No.12 of September 9, 2000 in terms of which they were prohibited from either accepting for negotiation/collection shipping documents from caution listed exporters concerning exports declared on GR / SDF / PP / Softex forms or countersigning PP forms completed by them unless these forms bear approval of t

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Central Excise – 774/07/2004 – Dated:- 4-2-2004 – CIR NO.774/07/2004-CX, DT. 04/02/2004Jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals) – regarding. I am directed to state that the Board has examined the proposal for specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals). References have been received to consider specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdiction amongst Commissi

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all the Commissioners of Central Excise (Appeals) within his zone. Chief Commissioner of Central Excise, within his jurisdiction, may specify the jurisdiction of individual Commissioner of Central Excise (Appeals), under his charge, by issuing suitable orders. 4. In normal situations, each Commissioner of Central Excise (Appeals) should continue to handle the appeals arising out of the jurisdiction of specific Commissionerates of Central Excise, as specified by Chief Commissioner of Central Excise. However, Chief Commissioner, may allocate the additional charge or any individual cases to Commissioner of Central Excise (Appeals), as and when, required.5. The field formations may suitably be informed.6. Receipt of this Circular may please be

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Service Tax – 69/18/2003 – Dated:- 15-12-2003 – Distribution of work amongst various sections of CBEC- regarding. Circular No 69/18/2003-ST Dated December 15, 2003 Please refer to Circular No. 661/52/2002-CX Dated 11.09.2002 issued under File No. 137/8/2001-CX-4 on the subject mentioned above. 2. It has been decided by the Board that the work relating to Service Tax exemptions under Section 93 of the Finance Act 1994 being handled by the CX-4 Section shall henceforth be handled by the TRU. 3. R

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FEMA – 040 – Dated:- 5-12-2003 – Export of Goods and Services – Liberalisation Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai A.P.(DIR Series) Circular No.40 December 5, 2003 ToAll Authorised Dealers in Foreign Exchange Madam / Sirs, Export of Goods and Services – Liberalisation Attention of Authorised Dealers is invited to A.P (DIR Series) Circular No.12 dated September 9, 2000, as amended from time to time, relating to Export of Goods and Services and Part C of the said circular wherein directions have been issued for allowing write-off, reduction in invoice value and extension of time limit for realisation of export proceeds to exporters in respect of outstanding / overdue export bills 2. With a view to simplifying and liberalising the procedure, providing full flexibility to all exporters and reducing the paper work associated with seeking extension of time or reduction in invoice value or write-off, it has been decided to allow all exporters (including Statu

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003, but proceeds of which are due for realisation within the prescribed period of one year. 3. Exporters dealing with more than one Authorised Dealer can avail of this facility through each AD, i..e., the limit of 10 per cent for self write-off (including reduction in invoice value) and extension of time for realisation of export proceeds would be applicable for export bills lodged for realisation with that Authorised Dealer. However, exporters operating under a consortium of banks or with multiple banks will also have the option of computing the 10 per cent limit on an aggregate basis with all the banks, provided the lead bank of the consortium or in case of multiple banking, a nodal bank undertakes to verify the exporters annual performance on behalf of all the banks. 4. Within a month from the close of the calendar year, exporters should submit a statement, as per enclosed format, giving details of export proceeds due, realised and not realised to the concerned Authorised Dealer. E

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lue/write-off in respect of non-realisation in excess of the 10 per cent limit, failing which, the Authorised Dealers may inform the exporter about the withdrawal of this facility of self write-off / extension of time, within a month, under advice to the concerned Regional Office of the Reserve Bank. 5. Requests received from exporters in terms of Paragraph 4 above may be dealt with by the Authorised Dealers as per the existing instructions relating to extension of time for realisation of export proceeds, reduction in invoice value and write-off issued by the Reserve Bank. 6. Regarding disposal of GR/SOFTEX/SDF/PP forms under the above facility, Authorised Dealers may release the respective forms relating to the write-off (including reduction in invoice value) by the exporter himself, provided the exporter submits evidence to the Authorised Dealer for surrender of export incentives availed of, if any, along with the annual statement. In the case of export bills extended for realisation

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eriod as applicable No of GR/SOFTEX/SDF/PP Amount forms due Fully Realised Partly Realised ( PART B ) (Amount in Rs 000s ) Details of Export Bills not Realised (partly or fully) within the prescribed period GR No. Amount Details of Extension /Reduction in invoice value/ write-off by the exporter himself Amount Revised due date @ Extension/Reduction in invoice value /write-off sought from AD Amount Revised due date @ (1) (2) (3) Total NOTE: 1) The exporter should approach AD/RBI for extension of time in respect of bills in Column (3) in PART B. 2)Total of Bills in column.( 2) in PART B should not exceed 10% of those in Column.1 of PART A 3) From 2005 onwards, Bills in column 1 of PART A will include those which have been extended for realisation by the exporter himself or with the approval of AD/RBI. 4) In respect of export bills written off (including reduction in invoice value), evidence for surrender of export incentives to be produced. @ For cases of extension Exporter s Signature:

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FEMA – 107/2003 – Dated:- 29-10-2003 – Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2003 RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 400 001 Notification No.FEMA.107/2003-RB dated October 29, 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 Exchange Management Act, 1999 (42 of 1999) and in partial modification of its Notification No.FEMA.23/2000-RB dated 3rd May 2000, the Reserve Bank of India makes the following amendment

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FEMA – 032 – Dated:- 28-10-2003 – Export of Goods and Services – Project Exports Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai – 400 001 A.P.(DIR Series) Circular No.32 October 28, 2003 ToAll 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 3rd 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 time. 2. With a view to simplifying and rationalising procedures, the Memorandum of Instructions on Project and Service Exports (PEM) has been revised. A copy of the revised Memorandum is en

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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 million. 3. Periods of Deferred Credit Period for which deferred credit may be offered by the exporter was linked to the value and type of the contract. The period of deferred credit can now be determined by the exporter and his banker in mutual consultation on merits of each case and on the basis of

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n 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 in the absence of adequate advance payment or an overdraft / loan arrangement abroad by the exporter required approval of Reserve Bank where the amount of remittance exceeded 5 per cent of contract value and / or period of repatriation of such amount to India exceeded one year from the date of such remittance. Approving authority viz. authorised dealer/

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ird 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 on Re-import Basis Export of equipment on re-import basis was being allowed by Reserve Bank and necessary GR approval was being accorded. Exporter was required to submit an undertaking that he will re-import the equipment or if sold abroad, repatriate the sale proceeds. The exporter will now be required to make an application to the authorised dealer for permission, citing

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bmitted 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 Exim Bank, ECGC and the concerned Regional Office of Reserve Bank. The final DPX 3 report may clearly indicate the fact of completion of the project and full compliance with closing procedures laid down in para B.10 of the revised Memorandum. 12. Inter-Project Transfer of Funds Presently, copies of applications for inter-project transfer of funds together with the approval accorded by authorised deal

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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 addition, to ECGC / Exim Bank if they have participatory interest in the facilities / risks. Where the project export proposal was cleared by the Working Group, the report may be sent to Exim Bank and ECGC. 15. Single Foreign Currency Account -Monitoring Exporter can maintain a single foreign currency account for more than one project being executed in the same country. He is however, required to submit project-wise statements

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ency 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 Borrowings. The exporter may submit the following information/statements to the concerned authorised dealer which was hitherto being submitted to the regional office of Reserve Bank. Details regarding opening of liaison office/site office (expenses on these offices, closure of offices) etc. within 15 days from the date of opening of such office. Expenditure of site/liaison office within one month from the expiry of the relevant half year. The account number, name of the bank, etc. of over draft / loan account of the exporter within 15 day

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FEMA – 030 – Dated:- 21-10-2003 – Export of Goods and Services Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 400 001 A.P. (DIR Series) Circular No.30 October 21, 2003 ToAll 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 above in value terms in one year, have been allowed a period upto 365 days from the date of shipment for realisation and repatriation of full value of the export of products

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FEMA – 026 – Dated:- 3-10-2003 – Export of Goods and Services – Export of Books on Consignment Basis Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 400 001 A.P.(DIR Series) Circular No.26 October 3, 2003 ToAll 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 goods on elongated credit terms may submit their proposals giving full particulars through their banks to Reserve Bank for consideration. 2. With a view to liberalising the procedure for export of books, it h

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FEMA – 022 – Dated:- 24-9-2003 – Export of Goods and Services – Payment of Claims by ECGC Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 400 001 A.P.(DIR Series) Circular No.22 September 24, 2003 ToAll 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 by him on the GR/SDF/PP/SOFTEX forms, to realise proceeds of the exports within prescribed period, even if the claim is settled by Export Credit Guarantee Corporation of India Ltd. (ECGC), under th

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FEMA – 099/2003 – Dated:- 27-8-2003 – Foreign Exchange Management (Export of Goods & Services) (Amendment) Regulations, 2003 RESERVE BANK OF INDIAEXCHANGE CONTROL DEPARTMENTCENTRAL OFFICEMUMBAI 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 (42 of 1999) and in partial modification of its Notification No.FEMA.23/2000-RB dated May 3, 2000 and Notification No.FEMA.36/2001-RB dated February 27, 2001, Rese

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FEMA – 012 – Dated:- 20-8-2003 – Export of Goods and Services Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai – 400 001 A.P. (DIR Series) Circular No.12 August 20, 2003 ToAll 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 one year from September 1, 2002. On a review, it has been decided to extend the above facility for a further period of one year with effect from September 1, 2003 to Augu

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FEMA – 100 – Dated:- 2-5-2003 – Export of Goods and Services- Exports to Warehouses Abroad Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 400 001 A.P. (DIR Series) Circular No.100 May 2, 2003 ToAll 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 permit individual exporters to hire warehouses abroad, subject to certain conditions. 2. It has now been decided that authorised dealers may consider the applications received from exporters and grant permission

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FEMA – 094 – Dated:- 26-4-2003 – Export of Goods and Services – Export of goods on promotional grounds Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 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 to the overseas buyer for export promotion. 2. With a view to facilitate expeditious disposal of such applications, it has now been decided that authorised dealers may henceforth consider such requests for expo

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FEMA – 091 – Dated:- 1-4-2003 – 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.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 (DIR Series) Circular No.28 dated March 30, 2001, units situated in Special Economic Zones have been permitted to realise and repatriate to India the full value of goods or software within a period of twelve months from the date of export.

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d 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. Netting off of export receivables against import payments It has been decided that authorised dealers may allow requests received from exporters for netting off of export receivables against import payments for units located in Special Economic Zones subject to the following : (i) T

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hares 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 and Promotion (DIPP), Ministry of Commerce and Industry, Government of India, Udyog Bhavan, New Delhi-110 001. 2. Necessary amendments to the Foreign Exchange Management Regulations are being notified separately. 3. These facilities will be available in respect of the shipments made on or after April 1, 2003. 4. Authorised Dealers may bring the contents o

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FEMA – 033 – Dated:- 23-10-2002 – Export of Goods and Services Reserve Bank of IndiaExchange Control DepartmentCentral OfficeMumbai 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 value terms in one year, have been allowed a period upto 365 days from the date of shipment for realisation and repatriation of full value of the export of products spec

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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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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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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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