Goods and Services Tax

PCB Drills made from Solid Tungsten Carbide Blanks/ Rods of Diameter 1.51 mm to 6.50 mm
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C945
PCB Drills made from Solid Tungsten Carbide Blanks/ Rods of Diameter 1.51 mm to 6.50 mm 
1000 Nos.
1
 
Solid Tungsten Carbide Blanks
1000 Nos.
 
2
 
Relevant Consumables:
(Fluit Grinding Diamond Wheels)
Upto 5% of FOB Value.
Determination of the proportion of

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PCB Drills of Solid Tungsten Carbide of Diameter, 0.2 MM to 1.5 MM
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C421
PCB Drills of Solid Tungsten Carbide of diameter 0.05 MM to 1.5 MM and with shank diameter of 3.175 MM and overall length of 38.10mm  
1000 Nos.
1
 
Solid Tungsten Carbide Blanks Dia 3.25 + 0.2 MM x Length 39 + 1.00 MM
1050 Nos.
 
2
 
Flute Grinding Diamond Wheel, Marking Solution and U

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PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.3 MM to 1.5 MM
C. Engineering Products
SION
C420
PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.05 MM to 1.5 MM with shank dia of 3.175 MM and overall length of 38.10 MM
1000 Nos.
1
Composite Blanks of Stainless Steel and Tungsten Carbide with Dia 3.23 + 0.2 MM, Pin Dia 1.60 + 0.20 MM and Length 39 + 1.00 MM OR
1050 Nos.
1
a. Stai

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Tungsten Wire (0.525 mm dia)
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1933
Tungsten Wire (0.525 mm dia)
1 kg
1
 
Ammonium Paratungstate
1.74 Kg./Kg. Export of Tungsten Wire
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and actually imported are those, which are used /r

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Tungsten Contact having 55%+/-2% Tungsten by weight
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1687
Tungsten Contact having 55%+/-2% Tungsten by weight
1 kg.
1
 
Tungsten Rod
0.95kg
 
2
 
Abrasive Wheel
3Nos.
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import a

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Valve Seat Insert made of Alloy Steel of following Composition:-(i) Chromium 2, 4-4.8%, (ii) Molybdenum 0.36-0.72%, (iii) Tungston 0.5%, (iv) Nickel: 1.5-4.5%, (v) Cobalt: 1.6%, (vi) Boron: 0.3%, (vii) Iron and Carbon: Balance
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1658
Valve Seat Insert made of Alloy Steel of following Composition:-
(i) Chromium 2, 4-4.8%,
(ii) Molybdenum 0.36-0.72%,
(iii) Tungston 0.5%,
(iv) Nicke

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Tungsten Carbide Inserts
C. Engineering Products
SION
C1613
Tungsten Carbide Inserts
1Kg
1
Tungsten Carbide Mixed Powder
OR
1.05 Kg/Kg content in the export product
1
a)
Tungsten Carbide Powder 99.5% min. purity
1.05 Kg/Kg content in the export product.
b)
Tantalum Carbide
1.05 Kg/Kg content in the export product
c)
Tantalum Niobium Carbide 70/30%
1.05 Kg/Kg content in the export product
d)
Cobalt Metal 98.8% Min.
1.05 Kg/Kg content in the export product.
e)
Tungsten

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Tungsten Filament for GLS Lamps- 150 WCC
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1576
Tungsten Filament for GLS Lamps- 150 WCC.
1Kg
1
 
Tungsten Wire
1.2Kg
 
2
 
Molybdeneum Wire
0.85Kg
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and actually imported

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Tungsten Filaments for Fluoroescent Tubes 36 watts and 40 watts
C. Engineering Products
SION
C1372
Tungsten Filaments for Fluoroescent Tubes 36 watts and 40 watts
1000 Nos.
1
Tungsten Wire (Black)
41.90 gms
2
Molybdenum Wire (Black)
73.73 gms
3
Collodial Graphite
4.19 gms
Schedules
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for

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Tungsten Filaments for Fluoroescent Tubes upto 20 watts
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1371
Tungsten Filaments for Fluoroescent Tubes upto 20 watts
1000 Nos.
1
 
Tungsten Wire (Black)
36.70 gms
 
2
 
Molybdenum Wire (Black)
61.60 gms
 
3
 
Collodial Graphite
3.67 gms
Determination of the proportion of various inputs which can be used or are required in the manufacture of differe

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Tungsten Filaments for
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1366
Tungsten Filaments for “J” Type Halogen Lamps
1 kg
1
 
Tungsten Wire (0.9mm & above dia)
1.12 kg/kg of Tungsten Filament export weight excluding the weight of the mandrel.
 
2
 
Molybdenum Wire (0.9mm & above dia)
0.85 kg/kg of Tungsten Filament export weight excluding the weight of the mandrel
 
3
 
Tungsten rod
Up to 33%

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Tungsten Wire (Clean)
C. Engineering Products
SION
C1317
Tungsten Wire (Clean)
1 kg
1
Tungsten Wire above 0.9 mm
1.12 kg
2
Colloidal Graphite with solid content of 20%
0.10 kg
Sche

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Tungsten Wire(Black)
C. Engineering Products
SION
C1316
Tungsten Wire(Black)
1 kg
1
Tungsten Wire above 0.9 mm
1.08 kg
2
Colloidal Graphite with solid content of 20%
0.10 kg
Schedu

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Tungsten Disc alongwith Rod End, Cutting Sludge, Burnishing Sludge, Scrap Disc
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1229
Tungsten Disc alongwith Rod End, Cutting Sludge, Burnishing Sludge, Scrap Disc
1.0 kg containing 0.5 kg.Tungesten Disc.& 0.5 kg. remaining items
1
 
Tungsten Rod
1.1 kg
 
2
 
Alumina Oxide Abrasive Cutting Wheels – OD 180 mm, ID 12.7 mm and Thickness 0.42 mm
5 Nos.
Determination o

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Silver Tungsten Graphite Contact
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1209
Silver Tungsten Graphite Contact
1 Kg
1
 
1[Unwrought Silver of purity 99.9% and above/Silver Ingots of purity 99.9% and above/Silver Bullion of purity 99.9% and above
1.03 Kg/Kg content in export
 
2
 
Tungsten Graphite 99.95% purity]
1.05 Kg/kg content in export
 
 
 

Notes:-
1. Substituted vide Pub

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Tungsten Filaments for GLS Lamps upto 100 watts and below
C. Engineering Products
SION
C336
Tungsten Filaments for GLS Lamps upto 100 watts and below
1000 Nos.
1
Tungsten wire (Black)
42.33 gms
2
Molybdenum Wire (Black)
71.42 gms
3
Collodial Graphite
4.233 gms
Schedules
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and a

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Heater Coil/ tungsten Vaccum Metallizing Coils
C. Engineering Products
SION
C227
Heater Coil/ tungsten Vaccum Metallizing Coils
1 Kg
1
Tungsten Filament Wire 0.8 mm and above dia.
1.10 Kg
2
Colloidal Graphite with Solid content of 20%
0.10 Kgs
Schedules
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and actually imported are

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Distribution of business amongst Commission and Benches (Omitted)
Section 23
Law of Competition
Duties, Powers and Functions of Commission
Competition Act, 2002
23. 1[****]
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NOTES:-
1.
Omitted vide Competition (Amendment) Act, 2007 dated 24-09-2007 before it was read as,
"Distribution of business of Commission amongst Benches
(1) Where any Benches are constituted, the Chairperson may, from time to time, by order, make provisions as to the distribution of the business of the Commission amongst the Benches and specify the matters, which may be dealt with by each Bench.
(2) If any question arises as to whether any matter falls within the purview of the business allocated to a Bench, the decision

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Regulation 3
Declaration as Regards Export of Goods and Services
FEMA
FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000
Regulation 3 of Foreign Exchange Management (Export of Goods And Services) Regulations, 2000
3. Declaration as Regards Export of Goods and Services :-
2[(1) In case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly or indirectly, to any place outside India, other than Nepal and Bhutan, shall furnish to the specified authority, a declaration in one of the forms set out in the Schedule and supported by such evidence as may be specified, containing true and correct material particulars

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specified in these Regulations apply, the exporter may export such services without furnishing any declaration, but shall be liable to realise the amount of foreign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these Regulations, as also other rules and regulations made under the Act.
1[(4) Realization of export proceeds in respect of export of goods/software from third party should be duly declared by the exporter in the appropriate declaration form.]
 
 
****************
NOTES:-
1.
Inserted vide Notification No. 317/RB-2014 – dated 04-09-2014, w.e.f. 08-11-2013.
2.
Substituted vide Notification No. 342/R

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[Omitted] Distribution of business amongst Benches
Section 29
FEMA
ADJUDICATION AND APPEAL
Foreign Exchange Management Act, 1999
Distribution of business amongst Benches.
29. 1[***]
 
 
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NOTES:-
1.
Omitted vide Section 165 of the Finance Act, 2017 dated 31-03-2017 w.e.f. 26-05-2017 before it was read as,
“Distribution of business amongst Benches
29. Where Benches are constituted, the Chairperson may, from time to

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Export of goods and services
Section 7
FEMA
REGULATION AND MANAGEMENT OF FOREIGN EXCHANGE
Foreign Exchange Management Act, 1999
Export of goods and services.
7. (1) Every exporter of goods shall-
(a) furnish to the Reserve Bank or to such other authority a declaration in such form and in such manner as may be specified, containing true and correct material particulars, including the amount representing the full export value or, if the full export value of the goods is not ascertainable at the time of export, the value which the exporter, having regard to the prevailing market conditions, expects to receive on the sale of the goods in a market outside India;
(b) furnish to the Reserve Bank such other information as may be

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Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods
Rule 14
SEZ
PROCEDURE FOR ESTABLISHMENT OF SPECIAL ECONOMIC ZONE
Special Economic Zones Rules, 2006
Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods. –
14. The procedures applicable to Units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis-mutandis, to the D

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Information regarding private providers of safe deposit vaults – Reg.
F.No. V/DGST/21(9)/B&FS/01/2007 Dated:- 3-1-2008 Circular
Service Tax
Information regarding private providers of safe deposit vaults – Reg.
DIRECTORATE GENERAL OF SERVICE TAX
9th Floor, Piramal Chamber, Jijibhoy Lane, Lalbaug,
Parel, Mumbai-400012
F.No. V/DGST/21(9)/B&FS/01/2007
Dated : January 3, 2008
Subject : Information regarding private providers of safe deposit vaults – Reg.
Your attention is drawn to Section 65(105) (zm) of the Finance Act, which states “taxable service is a service provided or to be provided to a customer, by a banking company or a financial institution including a non-banking financial company or any other body corporate or any oth

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AVASARALA TUNGSTEN LIMITED Versus COMMISSIONER OF C. EX., BANGALORE-III
Central Excise
2007 (11) TMI 313 – HIGH COURT OF KARNATAKA AT BANGALORE – 2008 (225) E.L.T. 37 (Kar.)
HIGH COURT OF KARNATAKA AT BANGALORE – HC
Dated:- 22-11-2007
7 of 2005
Central Excise
K.L. Manjunath and N. Ananda, JJ.
 
[Judgment per : K.L. Manjunath, J.]. – This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law :
(i) Whether the authori

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entered within six months from the date of receipt of goods in RG. 23A Part II. Similarly the order of Adjudicating Authority has been confirmed by the Commissioner of Appeals and also by the Tribunal.
3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned Counsel appearing for appellant, the Tribunal in all similar matters is taking a view that if an entry is made in RG.23A Part I it would amount to substantial compliance and credit has to be given to su

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Master Circular on Export of Goods and Services
25 – Master Circular No/ 09 /2007-08 Dated:- 2-7-2007 Master Circular
FEMA
Master Circular on Export of Goods and Services
RBI/2007-2008/25
Master Circular No/ 09 /2007-08
July 2, 2007
To,
All Banks Authorised to Deal in Foreign Exchange
Madam / Sir,
Master Circular on Export of Goods and Services
Export of Goods and Services from India is allowed in terms of clause (a) of sub-section (1) and sub-section (3) of Section 7 of the Foreign Exchange Management Act 1999 (42 of 1999), read with Notification No. GSR 381(E) dated May 3, 2000 and FEMA Notification 23/RB-2000 dated May 3, 2000 as amended from time to time.
2. This Master Circular consolidates the existing instructions on

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