A.P. (DIR Series)CIRCULAR
NO-106/RBI., Dated: May 23, 2013

Liberalised Remittance Scheme for Resident Individuals – Reporting

Attention of all Authorised Dealer Category – I
(AD Category – I) banks is invited to A. P. (DIR Series) Circular No.36 dated
April 04, 2008 , in terms of which, AD Category -I banks were required to
furnish information on the number of applications received and the total amount
remitted under the Liberalised Remittance Scheme (the Scheme), on a monthly
basis, in the prescribed format in both hard copy as well as soft copy in Excel
format. All AD banks were also advised to submit the monthly statement before
5th of the succeeding month to the Reserve Bank of India.

2. Since October 2008, AD Banks were required to submit the LRS data through the
Online Returns Filing System (ORFS) of Reserve Bank, in addition to submitting
the same in hard copy.

3. It has now been decided, to collect the data in soft form only and to
dispense with the submission of hard copies of the monthly statements by the AD
banks. Accordingly, with effect from July 01, 2013, AD Category – I banks are
required to upload the data (LRS data of June 2013) in ORFS on or before fifth
of the following month. Where there is no data to furnish, AD banks are advised
to upload ‘nil' figures in the ORFS system.

4. AD banks can upload the LRS data by accessing
ORFS through the URL https://secweb.rbi.org.in/ORFSMainWeb as hitherto.

5. In case any clarifications are required, AD banks may send their queries
through e-mail or contact by phone at 22601000 extn:2676 or 22701232 (direct)

6. The directions contained in this circular have been issued under Sections
10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and
are without prejudice to permissions / approvals, if any, required under any
other law.

RBI/2012-13/504

(Rudra
Narayan Kar) 
Chief General Manager-in-Charge

Central Excise -19 /2013  Dated: May
23, 2013

Central Government  exempts the goods  
brought into duty free shops located in the arrival halls at the International
Customs Airports

In exercise of the powers conferred by sub-section
(1) of section 5A of the Central Excise Act, 1944(1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts the goods falling under the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as indigenous
goods) when brought into duty free shops located in the arrival halls at the
International Customs Airports from the factories of their manufacture situated
in India for sale to passengers or members of crew arriving from abroad, from
the whole of the duty of excise leviable thereon which is specified in the said
Schedule, subject to the following conditions, namely:-

(i) the owner of the duty
free shop shall follow the procedure specified by the Central Board of
Excise and Customs vide Circular No. 970/04/2013-CX, dated 23rd May, 2013,
governing the movement of excisable indigenous goods to the warehouses or
retail outlets of Duty Free Shops appointed or licensed under the provisions
of the Customs Act, 1962 (52 of 1962) and sale therefrom to the passengers
or members of crew arriving from abroad;

(ii) the passenger or member
of crew arriving from abroad shall be allowed clearance of excisable
indigenous goods in his bonafide baggage, free of duty, subject to the
maximum permissible allowance as applicable to such passenger or member of
crew under the provisions of the Baggage Rules, 1998, issued vide
notification of the Government of India, in the Ministry of Finance
(Department of Revenue) No. 30/1998-Customs (N.T.), dated the 2nd June,
1998, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.296 (E), dated the 2nd June, 1998, as
amended from time to time;

(iii) the permissible
allowance including the restrictions and prohibitions, if any, shall be
determined under the said Baggage Rules read with all the “Appendixes” and
“Annexure”, which shall apply, mutatis
mutandis, to sale of indigenous excisable goods to passengers or
members of crew arriving from abroad;

(iv) the value of goods which
shall be allowed clearance free of duty to the passenger or member of crew
arriving from abroad within the permissible allowance as specified under the
said Baggage Rules shall include the value of excisable indigenous goods,
duty free as well as the value of imported goods purchased duty free;

(v) where the value of goods
exceeds the maximum permissible allowance which is allowed to be cleared
duty free, the passenger or member of crew arriving from aboard shall be
liable to pay duty as applicable to dutiable articles in excess of such
permissible allowance imported by a passenger or a member of crew in his
baggage under the Baggage Rules, 1998 read with the Customs Act, 1962 and
the rules made there under:

Provided that where there are any quantitative
restrictions on goods to be allowed as baggage under the said Baggage Rules, the
duty payable on such goods in excess of such quantitative restrictions and other
consequences such as penalty, etc. shall apply mutatis mutandis to indigenous
goods sold in the Duty Free Shops as are applicable under the said Baggage
Rules, 1998 read with the Customs Act, 1962 and the rules made there under to
the imported goods sold in excess of such quantitative restrictions.

[F. No. 354/192/2010-TRU (Pt)]

(Akshay Joshi)
Under Secretary to the Government of India

Central Excise -18 /2013  Dated: May
23, 2013

 Central Government  rescinds the
notification   No. 145/1989-Central Excise , dated the 19th May, 1989

In exercise of the powers conferred by sub-section
(1) of section 5A of the Central Excise Act, 1944(1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby rescinds the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 145/1989-Central Excise , dated the 19th
May, 1989, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.561 (E), dated the 19th May, 1989, except as
respects things done or omitted to be done before such rescission.

[F. No.354/192/2010-TRU (Pt)]

(Akshay Joshi) 
Under Secretary to the Government of India

Central
Excise Notification No – 09/2013- (N.T.), Dated: May 23, 2013

Duty  free shop at Airport
to be treated as ware house for keeping and selling goods without payment of
duty

In exercise of powers conferred by sub-rule (2) of
rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and
Customs makes the following further amendment in the notification
No.36/2001-Central Excise (N.T.) dated the 26th June, 2001 (GSR 465 E dated 26th
June, 2001) , namely:

In the said notification, after para (2), the
following shall be inserted, namely:-

“(2A) hereby declares
that where a godown or retail outlet of a Duty Free Shop is appointed or
licensed under the provisions of sections 57 or 58 of the Customs Act, 1962
(52 of 1962), as the case may be, such godown or retail outlet shall be
deemed to be registered as warehouse under rule 9 of the Central Excise
Rules, 2002."

[F.No.209/08/2011-CX.6]

(Pankaj Jain)
Under Secretary to the Government of India (CX.1)

Note: The
principal notification No.36/2001 – Central Excise (N.T.), dated the 26th June,
2001 published in the Gazette of India vide GSR 465 E dated 26th June, 2001 and
was last amended vide Notification No.40/2008-Central Excise (N.T.) dated 29th
September, 2008 published in the Gazette of India vide G.S.R. 696 E dated the
29th September, 2008.

Central Excise Notification No – 08/2013- (N.T.),
Dated: May 23, 2013

Central Board of Excise and Customs makes the
following further amendment in the notification No.38/2001-Central Excise (N.T.)
dated the 26th June, 2001

In exercise of powers conferred by clause (b) of
section 2 of the Central Excise Act, 1944 read with sub-rule (1) of rule 3 and
rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and
Customs makes the following further amendment in the notification
No.38/2001-Central Excise (N.T.) dated the 26th June, 2001 [G.S.R. 467 dated
26th June, 2001], namely: -

In the said notification, in the TABLE, after S.No.9
and the entries relating thereto in column (2) and (3), the following shall be
inserted, namely:-

[F.No.209/08/2011-CX.6]

(Pankaj Jain)
Under Secretary to the Government of India (CX.1)

Note: The
principal notification No.38/2001 – Central Excise (N.T.), dated the 26th June,
2001 published in the Gazette of India vide GSR 467(E) dated 26th June, 2001 and
was last amended vide Notification No.22/2006-Central Excise (N.T.) dated 30th
September, 2006 published in the Gazette of India vide G.S.R. 611 E dated the
30th September, 2006.

Central Excise Notification No – 07/2013- (N.T.),
Dated: May 23, 2013

Duty Free Shops at Airports to
allowed to sell indigenous goods without  duty

In exercise of powers conferred by sub-rule (1) of
rule 20 of the Central Excise Rules, 2002, the Central Government hereby extends
the facility of removal of all excisable goods falling under the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986) from the factory of
production, intended for storage in a go down or retail outlet of a Duty Free
Shop in the Departure Hall or the Arrival Hall, as the case may be, of
International Airport, appointed or licensed as “warehouse” under Section 57 or
58 of the Customs Act, 1962 (52 of 1962), as the case may be, and for sale there
from, against foreign exchange to passengers going out of India or to the
passengers or members of crew arriving from abroad, subject to limitations,
conditions and safeguards as may be specified by the Central Board of Excise and
Customs in terms of sub-rule (2) of rule 20 of Central Excise Rules, 2002.

[F.No.209/08/2011-CX.6]

(Pankaj Jain)
Under Secretary to the Government of India (CX.1)

CBEC CIRCULAR NO-970/04/2013-CX, Dated: May 23,
2013

Subject: Procedure
governing the movement of excisable indigenous goods to the Warehouses or retail
outlets of Duty Free Shops appointed or licensed under the Customs Act, 1962 –
Regarding

(1) Procedure
in respect of excisable goods removed from a factory to a warehouse of Duty Free
Shop:

(i)
Application for obtaining the goods free of duty. –
The owner of Duty Free Shop (hereinafter referred to as consignee) shall make an
application in writing to the jurisdictional Assistant/Deputy Commissioner of
Customs, stating therein his intention to procure duty free excisable goods
directly from the factory of manufacturer, for sale against foreign currency in
Duty Free Shops located in the departure halls, or for sale in Duty Free Shops
located in the arrival halls in
terms of a notification issued in terms of Section 5A of Central Excise Act,
1944 in this regard, as the case may be, at the International Airports.
The Assistant/Deputy Commissioner of Customs shall grant the permission after
causing such enquiries as he may deem fit. The consignee shall then execute a
running bond in the form given in Annexure A with such surety or security, as
the Assistant/Deputy Commissioner of Customs may approve.

Provided that in the event of death,
insolvency or insufficiency of the surety, or where the amount of the bond
is inadequate, the Assistant/Deputy Commissioner of Customs may, in his
discretion, demand a fresh bond, or, if the security furnished for a bond is
not adequate, demand additional security.

(ii) Issuance of
Certificate -
For procuring the excisable goods without payment of duty directly from the
factory, the owner of the Duty Free Shop shall make an application to the
jurisdictional Superintendent of Customs, giving the details and quantity of the
goods required, the name, address and registration No. of the manufacturer,
value of the goods and the Central Excise duty involved thereon. The said
officer of customs shall issue a certificate, in triplicate, in the form given
in Annexure-B and debit the bond amount accordingly. The original certificate
shall be sent by the said Customs officer to the factory from which the goods
are to be obtained. The duplicate copy of the certificate shall be sent to the
Central Excise Superintendent in-charge of the Range of the aforesaid factory.
These copies may be sent to the addressee by handing over the same to the
consignee in a tamper proof sealed cover. The certificate shall be serially
numbered financial year wise. 

(5) Procedure for transfer of goods from
warehouse to retail outlet and sale therefrom

(i) The procedure prescribed by the Commissioner
of Customs for transfer of imported goods from the godown of Duty Free shop to
its retail outlets in the departure hall or the arrival hall of the
International Airport shall be applicable, mutatis mutandis, to indigenous goods
so procured. Commissioner of Customs may also prescribe suitable records i.e.
stock register etc to be maintained at the retail outlets for the proper
accounting of the excisable goods. 

(10) Hindi version of this Circular follows.

F.No 209/08/2011-CX.6

(Pankaj Jain) 
Under Secretary to the Government of India (CX- 1)

ANNEXURE-A

Bond (with surety) for the due arrival of the goods removed from a
factory to warehouse/duty free shop in the departure hall or arrival hall, as
the case may be, of the customs airport

(Delete the letters and words not applicable)

I/We (1)………………………………. of …………….. hereinafter
called the obligor(s) and (2) I/We
…………………………………………… of
………………………(hereinafter called the surety) am/are jointly and
severally bound to the President of India in the sum of rupees
……………………… to be paid to the President of India for which
payment I/We jointly and severally bind myself/ourselves and my/our legal
representatives.

The above bounded obligor(s) being permitted to remove the goods described in
his/their application No…………….. dated ………….. from the factory
at ……………. to the warehouse/retail outlet of duty free shop in the
departure hall or the arrival hall, as the case may be, of customs airport at
…….

The condition of this bond is that if the obligor(s) and his/their legal
representatives shall observe all the provisions of the Notification No. _____
dated _______ dated read with this circular and all the provisions of the
Central Excise Rules, 2002, and all such amendments thereto, as maybe issued
from time to time, to be observed in respect of the goods so transferred.

And, if all the said goods are duly removed to the duty free shop in the
departure hall or the arrival hall, as the case may be, of the customs airport
before the ………….. day of…………. 20

And, if all the said goods are sold, in foreign currency to eligible passengers
going abroad or to the passengers arriving from abroad, as the case may be,

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this
condition, the same shall be in full force.

I/We declare that this bond is given under the orders of the Central Government
for the performance of an act in which the public are interested.

Place:

Date:

Accepted by me this ………… day of …………. (Month)………..(Year)

[................ of Central Excise] 
[for and on behalf of the President of India]

ANNEXURE-B

No………….

Date…………

FORM 
Certificate for removal of the goods under bond

This is to certify that:

(1) Mr./Messrs………………………….(Name
and address) is/are authorised to store and sell the goods, in foreign currency
to eligible passengers going abroad or to passengers arriving from abroad, as
the case may be, up to……..

(2) That he/they has/have executed a bond, as
required, under Circular No. ______ dated _____ issued under rule 20(2) of the
Central Excise Rules, 2002 for Rs…………….with the Asstt./Deputy
Commissioner of Customs…………and as such may be permitted to
remove……………. (Qty.) of………….goods from the units
at…………..to warehouse/retail outlet of duty free shop in the departure
hall or the arrival hall, as the case may be, of customs airport
at………………….

(3) That the specimen signatures of his/their
authorised agent namely Shri……………………….are furnished here below
duly attested:

Sd./Attested

ANNEXURE-C

Range… 
Original 
Duplicate 
Triplicate 
Quadruplicate

Application for removal of the goods from a factory to the warehouse of
the duty free shop in the departure hall or the arrival hall, as the case may
be, at the Customs airport

I/We holder(s) of Central Excise Registration No………………. apply for
leave to remove the under mentioned goods from the factory at…………… to
the warehouse/retail outlet of duty free shop in the departure hall or the
arrival hall, as the case may be, of customs airport at…………………. of
Mr./Messrs………

2. The aforesaid Mr. / Messrs………….have executed a bond at destination;
bearing No………………dated ……….for rupees………… 

A certificate from the officer of customs in-charge of the duty free shop
at………in Annexure B to the Circular No. ——–Central Excises, dated
—— is attached.

3. I/We hereby declare the above particulars to be true.

On the back side

(1) Certificate of Superintendent of Customs.

To,

The Central Excise Officer  
In-charge of Range of factory of removal

I hereby certify that the consignment arrived at……………….and that the
goods conform in all respects to the description given above/overleaf/except for
the following discrepancies and that they have been entered under Entry
No……….dated ……….of the Stock Register prescribed by the Commissioner
of Customs.

ANNEXURE-D  
Record of Removals in Bond

Range officer………..

CUSTOM NOTIFICATION NO-55/2013 (N. T.), Dated: May
21, 2013

CBEC further reduces Tariff Values for Gold

In exercise of the powers conferred by sub-section (2) of section 14 of the
Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being
satisfied that it is necessary and expedient so to do, hereby makes the
following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.) dated,
the 3 rd August, 2001, published in the Gazette of India, Extraordinary,
Part-II, Section-3, Sub-section (ii) vide number S. O. 748 (E), dated the 3 rd
August, 2001, namely:-

In the said notification, for TABLE-1 and TABLE-2, the following Tables shall be
substituted namely:-

“TABLE-1

TABLE-2

[F. No. 467/01/2013-Cus.V]

(S C Ganger)
Under Secretary to the Government of India

Note:
- The principal notification was published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii) vide Notification No.
36/2001–Customs (N.T.) dated, the 3 rd August, 2001, vide number S. O. 748 (E),
dated, the 3 rd August, 2001 and was last amended vide
Notification No.
53/2013-Customs (N.T.) dated, the 15 th May, 2013, published in the Gazette
of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O.
1219 (E) dated, the 15 th May, 2013.

CUSTOM NOTIFICATION NO-30/2013 Dated : May 21, 2013

No Custom duty on Import of De-oiled soya extract & Oil cake, Oil cake meal of
Groundnut, Sunflower, Canola, Mustard  till 30th September, 2013

In exercise of the powers conferred by sub-section
(1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs,
dated the 17 th March, 2012 which was published in the Gazette of India,
Extraordinary, vide G.S.R. 185(E), dated the 17 th March, 2012, namely: -

In the said notification,-

(a) in the Table, after the S. No. 104A
and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-

(b) in the proviso, after
clause (ba) the following clause shall be inserted, namely:-

“(bb) the goods specified against
serial number 104B of the said Table on or after the first day of
October, 2013”.

[F. No. 354/141/2012-TRU]

(Raj Kumar Digvijay)
Under Secretary to the Government of India

Note : - The
principal notification No. 12/2012-Customs, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 185(E), dated the 17 th March, 2012, and was
last amended vide
notification No.28/2013- Customs, dated the 16 th May, 2013., published vide
number G. S. R. 317 (E), dated the 16 th May, 2013.

A.P. (DIR
Series)CIRCULAR NO-105/RBI., Dated: May 20, 2013

Export of Goods and
Software – Realisation and Repatriation of export proceeds – Liberalisation

Attention of Authorised Dealer
Category-I (AD Category-I) banks is invited to A.P. (DIR Series) Circular No. 52
dated November 20, 2012 extending the enhanced period for realization and
repatriation to India, of the amount representing the full value of goods or
software exported, from six months to twelve months from the date of export.
This relaxation was available up to March 31, 2013.

2. The issue has since been reviewed and it
has been decided, in consultation with the Government of India, to bring down
the above stated realization period from twelve months to nine months from the
date of export, with immediate effect, valid till September 30, 2013.

3. The provisions in regard to period of
realization and repatriation to India of the full export value of goods or
software exported by a unit situated in a Special Economic Zone (SEZ) as well as
exports made to warehouses established outside India remain unchanged.

4. AD Category-I banks may bring the contents
of this circular to the notice of their constituents and customers concerned.

5. The directions contained in this circular
have been issued under sections 10 (4) and 11(1) of the Foreign Exchange
Management Act (FEMA), 1999 (42 of 1999) and are without prejudice to
permissions / approvals, if any, required under any other law.

RBI/2012-13/503

(Rashmi Fauzdar) 
Chief General Manager