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Customs Circulars  - 1995

Circular No.
Date
Subject
134/95 29/12/95 Rate of Duty to be the same even if classification is changed, except few - Dairy Spread - Classified under S.H. No.  2106.90 & rate of duty is 50% - Frozen roots and tubers and oaknut and chestnut extract will have lower rate of duty since the classification is changed
133/95 22/12/95 ICDs/CFSs-Simplified Procedure
132/95 22/12/95 In- bond Manufacture- New Guidelines
131/95 Duty Exemption/ EPCG Scheme- Clarifications on recent Changes
130/95 19/12/95  Drawback on cotton power loom made ups permissible 
129/95 19/12/95  Poultry and poultry products - No need for counter signature on Health Certificate
128/95 14/12/95  CFS/ ICDs/ EPZs Guidelines
127/95 14/12/95 Re-import of Indian origin goods even for re-processing, re-conditioning, etc.
126/95 12/12/95 EOUs/ Jurisdiction of Customs and Excise Defied
125/95 11/12/95 Import from SAARC Countries under SAPTA - Clarification on Duty concession
124/95 8/12/95 QBAL Imports - Exemption from Additional Duty
123/95 4/12/95 Subsidiaries of Export Houses - Joint Bond facility extended 
122/95 28/11/95 EOUs/ EPZ Units- Policy issues to be referred to CBEC before issue of Show Cause Notice
121/95  23/11/95 Engg. Product Export Scheme - Modvat permitted on inputs - Spares Import allowed
120/95 23/11/95 EPCG / Advance Licences - Third Party Exports can be counted towards Export Obligation
119/95 22/11/95 Grant of Private Bonded warehouse licence in SEEPZ - Asstt. Comm. authorised to grant the licence
118/95 21/11/95 Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995 
117/95 17/11/95 DEEC -Issue of TRA for imports under DEEC further clarification
116/95 16/11/95 Customs Tariff New HS Code Effective from January 1996
115/95 8/11/95  Pass Book Scheme - Clarification on operations of New Scheme amended by Notif. No. 115/95-Cus.
114/95 2/11/95  Perishable goods for warehousing
113/95 27/10/95 Export Promotion Returns by Customs -forms Prescribed
112/95 31/10/95 Toner Cartridges for Laser Printers and Ink Cartridges for Ink Jet Printers - Indicative prices for Customs Valuation
111/95 18/10/95 Transshipment of Imported Goods - Regulations clarified
110/95 16/10/95  DTA clearances from EOUs/ EPZ Units against payment  of full duty
109/95 13/10/95 QBAL- Licences issued under para 62/62A of EXIM Policy will be same as under para 50 of the Policy
108/95 13/10/95 Supply of replenishment goods by a Merchant Exporter to the supporting manufacturer- Clarification regarding 
 107/95 11/10/95 Duty Drawback- Minimum Amount-Fresh Instructions
106/95 11/10/95 Drawback - Brand Rate can be got fixed for claim of drawback of anti- dumping duty paid
105/95 29/9/95 Office Equipment, spares, etc. import/ procurement from DTA without BOA's permission
104/95 28/9/95  Radial tyres import as scrap not permitted
103/95 22/9/95 Interpretation or rules, etc. - Reference to Board and other commissioners Essential
102/95 22/9/95 Issue of notification as per section 54 of the Customs Act, 1962 - Transhipment- regarding
101/95  21/9/95 Quantity-based advance Licences - No additional duty on imports for exports of leather and readymade garments 
100/95 21/9/95 Value - based Advance Licences - No additional Duty on imports for exports of leather and readymade garments 
99/95 20/9/95  Private Bonded Warehouses -Further Guidelines
98/95 18/9/95  Warehoused goods- Calculation of customs duty
97/95 14/9/95  DEEC/ EPCG Scheme - Bond facility extended to Export Houses & Other Relaxations
96/95 29/8/95  Cars import under TR Rules - Short visits relaxable
95/95  23/8/95 Cars sale to STC - Delay in payment of duty
94/95 22/8/95 Drawback - No limit on payment if it exceeds 2% or Rs. 5000/- 
93/95 14/8/95  AC cars import by Tourism corporations/ Tour Operators - No licence and limit on imports
92/95 14/8/95  EOUs/ EPZ Units - NO BG for transfer of imported goods 
91/95 11/8/95  Drawback on exports made under DEEC Scheme- Guidelines for Payment
90/95 11/8/95 No Common user facility for consolidation of cargo by freight forwarders/ steamer agents
89/95 9/8/95 Project Imports -Cash security deposit lowered to 2% from 5% 
88/95 1/8/95 EOUs/ EPz Units - Import through leasing company - Documents/Bond to be filed jointly - Clearance from private bonded warehouse in DTA - Import licence and duty payment -Conversion of EPCG imports into EOU imports - No refund of customs duty - Extension of EPCG benefit on debonding
87/95 31/7/95 Imported goods classification in consultation with technical authorities
86/95 27/7/95 Air conditioning and refrigerating compressors - Concessional duty if not interchangeable in motor vehicles, are eligible to concessional duty
85/95 26/7/95 Eous, EPZ, EHTP, STP units Sale in domestic Market - Clarification on concessional duty
84/95  25/7/95  Detention of imported cargo needs removal of to Customs warehouse - containers need not be detained 
83/95 20/7/95 Duty Drawback - Appraisers can sanction upto Rs. one lakh in select Customs Houses
82/95 20/7/95 Fraudulent exports - Samples to be drawn
81/95 11/7/95 Aracannuts (supari) import not permissible
80/95 6/7/95 Sealing of cargo - Tamper proof bottle seals to be used 
79/95 6/7/95 UN Agencies Imports - Duty exemption only on goods for official use by the agency and not by individual 
 78/95 3/7/95 EPZ units - Sale in DTA - Subject to excise duty 
77/95 30/6/95 ICDs/ CFSs - Movement of Cargo by Road permitted 
76/95 28/6/95 SLPs Filing before Supreme Court - Procedure to be followed 
75/95 28/6/95 Duty Exemption Scheme - Bond / BG to be executed with that Custom House where application for Advance Licence is registered 
74/95 27/6/95 Gold/ Silver coins imports allowed to passengers 
73/95

26/6/95 

Airlines crew not covered by baggage rules
72/95 22/6/95 Multi-modal Transport Operations not allowed to act as Customs House Agent
71/95 21/6/95 Export of goods against repayment of state credits and liquidation of debt repayment arrangements - Clarification 
70/95 

20/6/95

Foreign experts-import (baggage) Not exempt from duty 
69/95

19/6/95 

DEEC Scheme misuse
68/95

15/6/95 

Public/ Private bonded warehouses procedure liberalised 
67/95 15/6/95  New Duty Drawback Rates effective 16.6.95- CBEC Instructions
66/95 15/6/95  EPCG Scheme- CBEC Instructions on New Policy / Procedure
 65/95 13/6/95  Special VBAL Scheme for RMG - CBEC Instructions
64/95 12/6/95  Export obligation Non-fulfilment - Adjudication not necessary for initiating action
63/95 7/6/95  Transfer of Residence Form Revision

62/95

7/6/95  Passbook scheme for duty free imports -CBEC Instructions
 61/95 6/6/95 Re-import of exported goods - Duty leviability explained
60/95 6/6/95  Ovaprim imported before 16/3/95 are also entitled to duty exemption
59/95 5/6/95 Customs refund applications regulations - CBEC clarification
58/95 31/5/95 Interest on arrears of confirmed demand
57/95 30/5/95  New (1995) Drawback Rules Clarified - Scope enlarged to cover processed goods - Interest on delayed payment as well as delayed recovery - New forms for claiming drawback separately for postal and non-postal exports - time limit doubled for filing brand rate applications - simplified scheme to determine special brand rate determination -supplementary claim proforma prescribed - re-export of imported goods - separate drawback rules notified
56/95  30/5/95  Courier imports - Normal duty but benefit of exemption notifications available - Imports of gifts/ /samples are duty free upto specified value and documents
55/95 30/5/95  CKD/SKD imports-Normal duty as on complete articles payable import Licence essential even if FIPB/SIA approval exists 
54/95 30/5/95 Recovery of Govt. dues - guidelines issued
53/95 29/5/95  DEEC Scheme - Clearance of bulk commodities may be allowed at any other ports than specified
52/95 25/5/95  Duty Exemption/EPCG Scheme - Guidelines for Bank Guarantee 
51/95 24/5/95  Customs Refund Applications regulations - CBEC clarifications 
50/95 18/5/95  TR Rules - Doubts/disputes about baggage to be referred to Addl. Collector
49/95 15/5/95  Electronic Goods - Inputs Import Clearance - Notif. No. 203/92-Cus
48/95 16/5/95  EOU/EPZ Units export to Nepal - No export in bond permitted if payment is in Indian Rupees
47/95 3/5/95 Broad banding Inputs for Export Products
46/95 4/5/95 Weight calculation for duty liability
45/95 19/4/95 Supermizer - SMX
44/95 1/5/95 Carnet-de-passage - New Form
43/95 26/4/95 Detection of Explosives and other war materials in imported  consignments of heavy melting scrap - Procedure for disposal regarding
42/95 24/4/95  local Customs instructions at Bombay Airport to Air India not to allow any through traffic via Bombay to any other points in India 
 41/95 19/4/95  Foreign travel tax - Revision of forms
40/95 18/4/95  Statement of Monthly Report in respect of IATT Collection and Collection charges paid to the Airlines
39/95 18/4/95  DTA sale by EOUs etc. of Import Negative List items - No 50% duty concession
38/95 17/5/95  Monitoring of EOUs and Debonded / Converted Units working in same premises
37/95 18/4/95 Software technology park units import for training
36/95 10/4/95  import Manifest (Vessels) Amendment Regulations, 1995 - Instructions regarding
35/95 7/4/95 Renewal of warehousing licence may be done by Collectors
34/95 6/4/95  Duty Drawback-Revised Procedure for drawal of samples 
33/95 6/4/95  Sri Lankan Goods imports into India on Concessional Duty 
32/95 5/4/95  Duty Exemption Scheme-Customs clarifications on the new EXIM policy 
31/95 30/3/95 VBAL-Endorsement in Sensitive List
30/95 30/3/95 warehousing of imported goods
29/95 26/3/95  transfer of import goods for re-warehousing from major port to inland warehousing station
28-95 27/3/95 ONGC Installations declared as Designated Areas
27/95 24/3/95 Duty on pulps explained 
26/95 23/3/95  Duty free imports of components of capital Goods 
25/95 21/3/95  Drawback to Merchant Exporter - manufacturer of goods details in shipping bill essential 
24/95 21/3/95  Intimation on goods cleared  at 50% duty falling under 2203.00, 2204.30, 2206.00 and 2207.20
23/95 21/3/95 Sale of books from shipping vessels in port
22/95 16/3/95 Antique handicrafts items export - No routine references
21/95 10/3/95 100% EOUs closure/failure to export - Demand of duty
20/95  8/3/95  VBAL/QBAL - Export Declarations - Further clarifications 
19/95  8/3/95  Advance Intermediate Licence for iron & steel under Engg. goods export scheme - Customs instructions 
18/95  6/3/95  Fishing Passes - Periodicity for Renewals Revised
17/95  1/3/95  Consumer/Commercial goods bought in India in FOREX - Export baggage allowed as 
16/95  24/2/95  EOUs/EPZ/EHTP/ESTP Units - Manufacture of non-excisable goods - No recourse to Exemption Notification No. 2/95-CE dt. 4.1.95
15/95  23/2/95  Horticulture etc. 100% EOUs - Exemption from Customs Supervision
14/95 22/2/95 Customs Watch dog Panels
13/95 15/2/95 EOUs / EPZ Units - Inter-Unit Transfer
12/95  20/2/95  DEEC Scheme Telegraphic Release Advise
11/95  15/2/95  Advance Licence  - Nexus between export product and imported input to continue to be established 

10/95

2/2/95

TR Rules - clarified

9/95

31/1/95

CBEC Classificatory Circulars on Customs - New series introduced

8/95

23/1/95

Imported goods Adjudication by Collector of goods valued above Rs. 10 Lakhs

7/95

24/1/95

Drawback - Instruction book

5/95

18/1/95

Encyclopedia Britannica 1994 entry prohibited

4/95

12/1/95

TR Rules - Diplomatic and other Personnel Recall in Public interest - Ad hoc relief in duty on baggage 

3/95

12/1/95

Fire arms import under baggage / TR Rules

2/95

11/1/95

Duty free import of items specified in the input-output norms for writing instruments

1/95

4/1/95

Advance  Licence - Instructions for verification of SBs covering exports