Circular No.

Date

Special Additional Duty of Customs (SAD) - Goods for sale are exempted and need no debit in Passbook

Interwork Interface Unit (NIV) is eligible for Duty concession under Notification No. 23/98-Cus.- Boards Circular No. 70/98 dt. 15/98 superseded

DEPB - Import (but not export) can be made on any seaport / airport/ ICDs against TRA

EOUs / EPZ Units - Export cargo movement simplified Export Houses, etc. - 10% shipping Bills to be examined Other Exporters - Physical examination of 50% of consignments 

Export-Import Cargo-simplified Procedure at ACCs

EOUs- Bonding Procedure Liberalised

EOUs- Misuse of CT3 facility - AR3A and rewarehousing certificate to be sent by post and not by hand 

EPZ Units - Sftware transfer in DTA through data communication permitted

Export/ Import through Courier- Assessment of goods

Re-export of diamonds from private bonded warehouse 

83/98

Marine freight containers clearance and re-export

Drawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application Specified 
 

27/10/98   

Special Advance Licensing Scheme for Electronics Products - Guidelines for

No direct correspondence on Policy Issues by Ministries with Customs Commissionerates

DEPB - PMV Verification allowed upto 90 days instead of 30 days

Disposal of uncleared/ unclaimed cargo of wholly owned Govt. undertakings

76/98

12/10/98

DEPB Scheme  
* DEPB Scrip utilisation for Imports under EPCG/ Project Import Schemes  
* Exemption from SAD also available

No Cess on Rubber Imports

Leather Industry Imports- End-use Bond Condition for Insole/ Midsole is Must for duty Exemption 

Fraudulant DEPB Scrips

Baggage Imports by Tourists - 'Personal Effects' for Insole/ Midsole is Must for Duty Exemption

DEEC & EPCG Scheme - Manufacturer - Exporters exempted from furnishing Bank Guarantee - Bond form prescribed 
 

NIU or fixed wireless terminal is not eligible to concessional rate of duty under Notif. No.23/ 98-Cus.

EPCG Scheme - Documents prescribed for duty concession for import of irrigation equipment

MOT charges recovery under new regulations 

EOUs/ EPZ / EHTP Unit- Procedure for sub-contracting revised

EOUs / EPZ / EHTP / STP Units- Reliefs in Execution of B-17 Bond 
 

EOU / EPZ / EHTP/ STP Units - Export through authorised courier agencies allowed

Drawback - Non- availment of Modvat Certification Simplified 
 

New AI Rates of Drawback Effective 2/9/98- Highlightsand Instructions 
 

Customs House Agents Regulations Clarified

Customs House Agents Regulations Clarified

Drawback - Tourist Baggage eligible to DBK- Scheme changed

8th EPZ at Kandivli, Moumbai

EOUs/ EPZ/ EHTP Units - Moulds, jigs, tools, patternstion of credits 
 

Passbook Scheme- clarification on granting and utilisation of credits 
 

Export Cargo movement by containers/ trucks from hinterland to Seaport / Air Cargo complexes - Procedure Prescribed 
 

Manufacturer- importers of electronic goods with investment of Rs 3 crores covered by Fast Track Clearance Scheme for imports 
 

Exhibits import eased - BG only for 100% of value and re-export bond- Facility not available for individual display

EOUs-Software sale through data communication link on certification of valuation

Goods detained at International Airports - Procedure for disposal modified

Bonded Warehouses - Irregularities Detected

DEPB - Brand Rate Fixation - No time limit for fixation

Drawback - Non-availment of Modvat certification not necessary for handloom products certified by HEPC

DEPB - Exemption from Special Addl. Duty (SAD)- A few Illustrations 

Conversion to SBs to DBK SBs - Power Delegated to Commissioners 
 

Vitamins Illegal Imports

ICD at Garhi Harasaru (Gurgaon)

separately under two different serial Nos. of the same notification be allowed the benefit of notification - Clarification on 
 

Imports under leasing arrangement- BE may be filed in the name of importer and lessor

EOUs/ EPZ Units - CG depreciation norm raised to 90%

EOUs/ EPZ Units - Iption to Execute Single B-17 Bond (sur) or Bond and BG upto 5% of Bond Value

Reopening of Assessment

Circular No. 234/98 Cus dated 20.04.98.  

Section 4.

Circular No. 41/97 Cus dated 19.09.97 and No. 72/97 Cus dated 23.12.97.

Section 50.

Circular No. 27/98 Cus dated 21.04.98.

Notfn. No. 22/97 Cus NT dated 30.05.97. Circular No. 25/98 Cus dated 24/98.

Circulars No. 10/97 Cus dated 17.04.97, No. 28/97 Cus dated 30.07.97, No. 5/98 Cus dated 23.01.98 and No. 19/98 Cus dated 20.03.98.

Circular No. 5/97 Cus dated 14.03.97. Notfns. No.28/97 Cus & No. 29/97 Cus, both dated 01.04.97 and No. 110/95 Cus & No.111/95.

Notfns. No.8/98 to No. 10/98, all dated 23.04.98.

Export through Land Customs Station - FOB Value of Exports Determination

Acrylic Top and Acrylic Tow are also leviable to antidumping duty

Bonded warehouses for diamonds import and re-export 

Depreciation Norms for Computers and CG Changed for EOUs

Size tabs import with hangers allowed

Duty Drawback - Guidelines for Requirement / Acceptance of Certificate of Non-availment of Modvat

Gem & Jewellery EP schemes - Customs Procedure for Import by Nominated Agencies Notified

Flint Buttons Import Clearance as Opthalmic Blanks to be Checked

Samples for DTA Sale/ Export

Anti-dumping Duty on PTA

Duty on CTV component 

TRA facility extended to more ports/ airports

EOUs/ EPZ Units - guidelines prescribed for Destruction of Scrap/ Waste

EHTP/ STP Units - Duty Free Laptop Computers & Video Projection Systed allowed to be taken outside the bonded area 
 
 

Coastal Goods - Customs Procedure Relaxed  
 

Fast Track Clearance of Import Cargo  
 

Single Bond required for Surety/ security  
 

Customs Valuation Rule 10A - Rejection of Declared Value 
 

Application before expiry  
 

Disposal of unclaimed/uncleared cargo-Procedure Announced 
 

Assessing Officers to Sign in Full with Rubber Stamp 
 

Exhibits Re-import from Abroad - Only One Examination for Customs Clearance 

Ship Stores/Ship Spares Clearance from Bonded Warehouse and Despatch to Shipping Corpn. -Strict Escort Instructions

Duty Exemption to Software for Data Processing Machines Only - software for Telecom, Medical, etc. Applications Not Eligible

Duty free import of goods be accredited journalists

DEPB Scheme - Imports Facility through TRA at Hyderabad

Customs Notification/ Circular etc. to contain - Running Serial Numbers

3/98

BG for 5% of gold value (and not bond amount) obtained for nominated agencies

 2/98

Customs Staff for Handling Addl. Work Load