Department of Revenue
- The facility of self declaration as to the non-availment of CENVAT facility for claiming Duty Drawback has also been
extended to the readymade garments (knitted/Woven) manufacturer exporters by Circular No.96/2003-Cus dated 14th November,
2003.
- Circular No.98/2003-Cus dated 19th November, 2003 clarifies import of only professional equipment under DFCEC scheme
for Service providers.
- Circular No.101/2003-Cus dated 5th December, 2003 clarifies recovery of merchant overtime (MOT) for rendering services
by customs officials beyond working hours and on holidays.
- Guidelines/clarifications have been issued for fixation of brand rate of duty drawback by the Central Excise Field
Formations by Circular No.108/2003-Cus dated 17th December, 2003.
- The self assessment scheme for accelerated clearance of export/import cargo on pilot basis has been extended to
Bangalore Air Cargo Complex also as per Circular No.109 dated 16th December, 2003.
- Circular No.110/2003-Cus dated 22nd December, 2003 formulates the procedures for filing of import Manifest before
arrival of vessel or aircraft.
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