Monday, November 30, 2009

RBI Circular dated November 30, 2009 - Up-gradation of PDO-NDS application to Windows 2008


Up-gradation of PDO-NDS application to Windows 2008
RBI/2009-10/237
DIT(CO) Circular NO. 6/09.61.002/2009-10

November 30, 2009
To All NDS Members
Dear Sir,
Up-gradation of the PDO-NDS application to Windows 2008
As you are aware that the PDO NDS application is presently running on Windows 2000 advanced server with Oracle Version 9i and IBM Websphere MQ series 5.3.
2. It has been decided to upgrade the PDO NDS application to the latest available software versions i.e. Microsoft Windows 2008 Enterprise Edition, Oracle 11g and IBM Websphere MQ series 7.0.
3. In order to facilitate the upgradation, we enclose the Hardware and Software specifications for the Server and Client machines. It may be noted that the hardware specifications mentioned are the minimum requirements. However, you may decide the size of the hardware based on your specific needs.
4. You are requested to initiate the activity for migrating the PDO NDS application at your end to work in this new environment. We will be uploading the new setup and the installation document in the PDO NDS link available on the RBI Secured Websitebe (https://secweb.rbi.org.in) in due course of time. A broadcast to this effect will be made through the PDO NDS application. You are requested to intiate the activity for migrating the PDO NDS application to this new environment at the earliest.
Yours faithfully,
(M.K. Mall)
General Manager




PDO NDS – Migration to Microsoft Windows 2008 environment-
Hardware and Software Specifications- Minimum requirement

1.Member-end Application Serv
Item
Specifications
Hardware:
The size of the Server Machine to be decided by  respective  Participants based on their transaction volumes and other  applications  running on the same machine  etc.
It is suggested to install 2 no. of Standalone Servers at Primary Site ( 1 Primary Server+ 1 Back up server ) , with Oracle data guard enabled for  online replication of data.
Note:  Cluster  is NOT required

Processor :
Latest available  Dual Core,  2  Processors
Memory
16 GB RAM
HardDisk
2* 250 GB
DVD Rom Drive
DVD ROM
Hard Disk Partitions
2 equal  partitions
Name of the partitions
C: - All program Files and System Files
D: - Oracle , PI  Server Software

Anti  Virus
Anti virus installed with latest definitions being regularly updated
Operating System (Windows )
Windows 2008 Server enterprise Edition ,  64 bit with Service Pack 1
Message Middleware ( IBM MQ)
IBM Websphere MQ 7.0   64 bit  with Fix Pack 1
Database (Oracle)  
Oracle Enterprise Edition  version 11.1.0.6.0
(Oracle Server  64 bit with 32 bit client)

2.Member-end Client
Item
Specifications
Hardware:
The size of the Server Machine to be decided by  respective  Participants based on their transaction volumes and other  applications  running on the same machine  etc. 
Processor Speed:
Latest available  Core 2 Duo  Processor
Memory RAM
4 GB RAM 
HardDisk Capacity
160GB / 250 GB
DVD Rom Drive
DVD ROM
Hard Disk Partitions
2 equal  partitions
Name of the partitions
C: - All program Files and System Files
D: - Oracle , PI  Client  Software

Operating System (Windows)
Microsoft Windows  Vista Business Edition, 32 Bit, Version 6  with Service Pack 1
Database (Oracle)
11.1.6.0 Oracle Client,  32 bit
Microsoft Office
Microsoft Office Professional  2003   with  Service Pack 3


Income Tax Circular No 9/2009 dated November 30, 2009 - Remittances to non-residents under section 195 of the Income-tax Act –– remittances of Consular receipts - clarification reg


Remittances to non-residents under section 195 of the Income-tax Act –– remittances of Consular receipts - clarification reg
CIRCULAR NO 9/2009
Dated: November 30, 2009
Subject:- Remittances to non-residents under section 195 of the Income-tax Act –– remittances of Consular receipts - clarification reg:-
Reference is drawn to Circular No. 4/2009 dated 29th June, 2009 prescribing the revised procedure for furnishing information regarding remittances being made to non-residents w.e.f. 1st July, 2009.
2. As per Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course of its official duties shall be exempt from all dues and taxes.
3. In view of the above, while remitting consular receipts abroad, diplomatic missions in India will be required to submit only a self certified undertaking in Form No 15CA to the remitter bank. They are not required to obtain a certificate from an accountant/ certificate of Assessing officer (Form 15CB). The procedure for furnishing information regarding remittances of consular receipts by diplomatic missions in India will be as follows:-
(i) The diplomatic mission will access the website to electronically upload the remittance details to the Income-tax Department in Form 15CA (undertaking).
(ii) The diplomatic mission will then take a print out of this filled up Form 15CA (which will bear an acknowledgement number generated by the system) and sign it. Form 15CA (undertaking) can be signed by the Head of the mission or by an officer of the mission so authorized by the Head of the mission.
(iii) The duly certified Form 15CA (undertaking) will be submitted in duplicate to the Reserve Bank of India / authorized dealer. The Reserve Bank of India / authorized dealer will in turn forward a copy of the undertaking to the Assessing Officer concerned.
F.No.142/19/2007-TPL
(Munesh Kumar)
Secretary,
Central Board of Direct Taxes


Custom Instruction dated November 11, 2009 - W.P.No.35418/2006 – Public Interest Litigation filed in the High Court of Madras to put display boards / notice boards in Airports / seaports indicating items banned in the Middle-Eastern countries – regarding


W.P.No.35418/2006 – Public Interest Litigation filed in the High Court of Madras to put display boards / notice boards in Airports / seaports indicating items banned in the Middle-Eastern countries – regarding
F.No.520/42/2009-Cus.VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Dated: November 11, 2009
Subject: W.P.No.35418/2006 – Public Interest Litigation filed in the High Court of Madras to put display boards / notice boards in Airports / seaports indicating items banned in the Middle-Eastern countries – regarding.
A reference has been received from the Additional Solicitor-General of India, Chennai indicating that in W.P.No.35418/2006, the Hon'ble High Court of Madras has directed him to advise the Government, in the interest of the Indian citizens going abroad especially to the Middle-East countries, to put display boards / notice boards in Airports / seaports indicating items banned in these countries like Khas Khas (Poppy seeds), to avoid criminal prosecution of Indian nationals visiting Middle-East countries.
2. The issue was examined. Poppy seeds (commonly known as ‘Khas Khas') is classifiable under Tariff Item 1207 91 00 of the First Schedule to the Tariff Act, 1975. Its import into the country is subjected to certain conditions imposed by the DGFT to ensure that these have been grown legally in exporting country as per requirements of International Narcotics Control Board. Further, imports are also allowed only against registration with the Narcotics Commissioner prior to import and is subject to Plant Quarantine requirements. Similarly, many countries have prohibited / restricted import of Poppy Seeds (Khas Khas) into their countries. Import of Indian Pan and derivative is prohibited for import in the Kingdom of Bahrain for the reason to preserve its environment.
3. Since the import of Poppy Seeds (Khas Khas) is prohibited in majority of the Middle East countries such as UAE, Saudi Arabia, Oman, Qatar etc., Board hereby directs that at prominent places at airports / seaports where the passengers depart, to put display boards / notice boards mentioning the items that are banned in Middle-Eastern countries but are of common use which the departing passengers may carry in his baggage. The ‘Khas Khas' and ‘Indian Pan and derivative' may be specifically mentioned as these are commonly used by general public in India but are prohibited in the Middle – East countries.
4. In view of the above, you are requested to do the needful at airports / seaports under your charge at the earliest.
(M.M. Parthiban)
Dir ector (Customs)

Custom Circular No 32-2009 dated 25th November 2009 - Revised norms for execution of Bank Guarantee under specified Export Promotion Schemes - Modifications in Circular No.17/09-Cus dt.25.05.09 - reg.


Revised norms for execution of Bank Guarantee under specified Export Promotion Schemes - Modifications in Circular No.17/09-Cus dt.25.05.09 - reg.

Circular No. 32/2009-Cus.
F.NO.605/61/2007-DBK
Government of India
Ministry of Finance
Department of Revenue
-----------
New Delhi, the 25th November 2009.
To,
All Chief Commissioners of Customs/ Customs & Central Excise
All Commissioners of Customs/Customs (Prev.) /Customs &Central Excise / Central Excise.
DG, CEIB, New Delhi.
DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG (Systems & Data Management),
Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram,  New Delhi.           

Sir/Madam,

Sub: Revised norms for execution of Bank Guarantee under specified Export Promotion Schemes - Modifications in Circular No.17/09-Cus dt.25.05.09 - reg.
-------------
           
           I am directed to invite your attention to Circular No.17/2009-Cus. dated 25.05.2009 (herein after referred to as ‘the said circular’) vide which revised norms for execution of Bond / Bank Guarantee (BG) in respect of imports made under the Advance Authorization / Export Promotion Capital Goods/Duty Free Import Authorization Schemes were notified and to say that, representations have been received to clarify, whether the status holders other than ‘Star Export House’ are entitled for ‘nil’ BG in terms of sl.No.(c) of the Table appended to para 2.1 of the said circular. 

2    The issue has been examined by the Board.  The circular no 17/09-Cus. had amended  circular No.58/2004-Cus  which  was issued in the light of the provisions of the 2004-05 edition of the Foreign Trade Policy (FTP).The FTP-2004 recognized five categories of Status Holders viz. One star /two star / three star /four star and five star Export Houses. The circular No. 58/2004-Cus extended the benefit of ‘nil’ BG to all the five categories through a common phrase ‘Star Export House’ under sl.No. (c) of the Table. The intention of the circular no 58/2004-Cus was therefore to extend the benefit of ‘nil’ BGto all the status holders.The sl no. (c) of the table remained unchanged in circular No. 17/09-Cus.

3.   As the above categories are now known as  Export House, Star Export House, Trading House, Star Trading House and Premier Trading House respectively in terms of  para 3.10.2 of the current FTP, the benefit of ‘nil’ BG should also be extended to all categories of status holders.The words ‘Star Export House’ appearing under sl. No. (c) of the Table may therefore be read  to mean ‘Status Holders recognized under the provisions of the Foreign Trade Policy’

 4.    These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public Notices.  Suitable Standing orders/instructions may be issued for the guidance of the assessing officers.  Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at an early date. 

      Receipt of this Circular may kindly be acknowledged. 
Yours faithfully,
               (P.V.K. Rajasekhar)
                                                                                                                              OSD (Drawback)




Custom CIRCULAR NO 33/2009 dated November 27, 2009 - Introduction of new entries in the Drawback Schedule and clarification on certain issues-reg


Introduction of new entries in the Drawback Schedule and clarification on certain issues-reg
CIRCULAR NO 33/2009-Cus
Dated : November 27, 2009
Subject: Introduction of new entries in the Drawback Schedule and clarification on certain issues-reg.
The Ministry has issued notification No. 175/2009 Customs (NT) dated 27th November, 2009 introducing the following new entries in the present Drawback Schedule:-
a) Gold and silver jewellery (711301 & 711302);
b) Rounder's bat, wooden (sports goods) (95069963);
c) Bells, gongs, statuettes, ornaments, picture frames etc of Aluminium and Iron & steel (830603 & 830604);
d) Leather Safety Footwear with protective metal toe (640311);
e) Jars, perfume bottles, candle plate/ coasters, votive, lotion bottle/soap dish, ornamental spheres/ stars/ bells made of glass (70139991);
f) Lanterns/ lamps predominantly of glass (940506).
2. The notification is available at CBEC website www.cbec.gov.in and may please be perused for details. The drawback rates and caps on other items remain unchanged. Thus, the drawback schedule which was announced vide notification NO. 103/2008-Cus (NT) dated 29 th August, 2008 as amended shall continue to be in operation until a revised schedule is notified.
3. The drawback rates provided for gold & silver jewellery will only be applicable for exports made through the ports /custom houses as specified in para 4A.12 of the Hand Book of Procedures (vol.1), 2004-2009 after examination by the jewellery expert appraisers/superintendents to ascertain the quality of gold/silver and the quantum of gold/silver in the exported items. It may be noted that the drawback rate provided for gold & silver jewellery is a specific rate in terms of rupees per unit weight of net content of gold/silver in the jewellery. The drawback rates for gold & silver jewellery are equal to the prevalent import duty on gold/silver.
4. The drawback rates provided for gold & silver jewellery and parts thereof shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold/silver.
5. It is requested that the export of gold and silver jewellery and parts thereof, which are high value items and for which a drawback entry is being introduced for the first time, may be closely monitored. A monthly report indicating the quantum of such exports and drawback availed may be sent to the board for the next six months beginning December 2009 and upto May 2010.
6. The drawback rates provided for bells, gongs, statuettes, ornaments, picture frames etc of Aluminium and Iron & steel; Jars, perfume bottles, candle plate/ coasters, votive, lotion bottle/soap dish, ornamental spheres/ stars/ bells made of glass; and Lanterns/ lamps made predominantly of glass are the same as the drawback rates presently applicable to artware/handicraft items made of the respective constituent material. The new entries have been created with a view to minimise disputes in classification of artware/handicraft items.
7. It may be seen that lamps made of brass, copper, iron and aluminium are already covered under tariff items 940502, 940503, 940504 & 940505 respectively of the drawback schedule. These tariff items may also be taken to include lanterns made of the respective constituent material and the criteria of predominance of constituent material which has been incorporated in the tariff item 940506 (Lanterns/ lamps made predominantly of glass) may be adopted for classification of items in these tariff items also.
8. Representations have been received from FIEO, the Indian Silk Export Promotion Council and others that embroidered silk fabric should be extended the same drawback rate as plain silk fabric. Silk fabric with embroidery is being classified under heading 5810 of the drawback schedule at some ports. The drawback rate applicable on embroidery under heading 5810 of the drawback schedule is at 5.7% with cap of Rs. 25.2/kg. On the other hand, the drawback rate for silk fabric falling under heading 500701 of the drawback schedule is 9.8% with cap of Rs. 295/kg. The issue has been examined by the Board. The drawback rates for heading 5007 were based on the understanding that silk fabrics, whether plain or embroidered, would be classified under this heading. It is therefore clarified that till a new drawback schedule is notified, silk fabrics with/without embroidery may be extended the same rate as prescribed against the applicable sub headings under heading 5007 of the drawback schedule. Past cases, if any, pending on this score may be settled accordingly.
9. A suitable Public Notice and Standing Order may be issued for the guidance of the trade and staff. Difficulties faced, if any, in implementation of the Circular may be brought to the notice of the Board at an early date.
Receipt of the Circular may kindly be acknowledged.
F.No.609/67/2009-DBK
(PRAMOD KUMAR)
TECHNICAL OFFICER (DBK)

Custom NOTIFICATION NO 175/2009-Customs (N.T.) dated November 27, 2009 - Amendment in Notification No 103/2008-Customs (N.T.), dated the 29th August, 2008 - Determines the rates of drawback as specified in the Schedule


Amendment in Notification No 103/2008-Customs (N.T.), dated the 29th August, 2008 - Determines the rates of drawback as specified in the Schedule
NOTIFICATION NO 175/2009-Customs (N.T.)
Dated : November 27, 2009
In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.103/2008-Customs (N.T.), dated the 29th August, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29 th August, 2008, namely:-
In the said notification, -
(a) under the heading ‘Notes and Conditions', after serial number (19), the following shall be inserted, namely, -
“(20) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27 th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser/Superintendent (Jewellery Expert) to ascertain the quality of gold/silver and the quantity of net content of gold/silver in the gold/silver jewellery. The Free on Board (FOB) value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(21) The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import/replenishment/procurement from local sources of gold/silver.”
(b) in the Schedule, -
(i) in Chapter 64, for the tariff item 640311 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
“640311
Leather safety footwear with protective metal toe-cap
pair
10.5%
175
2%
33
640399
Others

1%

1%”

(ii) in Chapter 70, after tariff item 70139990  and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-
“70139991
Jars, Perfume Bottles, Candle Plate/Coasters, Votive, Lotion Bottle/Soap Dish, Ornamental Spheres/Stars/Bells
Kg.
9.4%
43
Nil”

(iii)        in Chapter 71, for tariff item 7113 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-
“7113
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal





711301
Articles of jewellery and parts thereof, made of gold
Gms.
Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery

Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery

711302
Articles of jewellery and parts thereof, made of silver
Kg.
Rs. 1,030/= per kg of net silver content (.999 purity) in the jewellery

Rs.1,030/= per Kg of net silver content (.999 purity) in the jewellery

711399
Others

Nil

Nil”


(iv)        in Chapter 83, for the tariff item 830603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely,-
“830603
of iron and steel
Kg.
12.5%
20.2
1%
1.6
830604
of aluminium
Kg.
9.1%
37.2
1%
4
830699
Others
Kg.
9%
9
1%
1”
(v) in Chapter 94, after tariff item 940505  and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-
“940506
Lanterns/Lamps predominantly of glass
Kg
9.4%
43
Nil”

(vi) in Chapter 95, after tariff item 95069962 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-
“95069963
Rounder's bat, Wooden
piece
11%
44
11%
44”
F. No. 609/67/2009-DBK
(RAJESH KUMAR AGARWAL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA 
Note:  The principal notification No.103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008 and was last amended by notification No.2/2009-Cus (N.T.) dated 2 nd January, 2009, vide number G.S.R. 8 (E) dated 2 nd January, 2009.