Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·
Customs - Board's Circulars31.05.2005

Drawback - Testing of goods exported under Drawback/DEEC/Pass Book Scheme.

Document Text

CIRCULAR NO. 25 /2005-CUS. (Amendment to Cir. 57/97-Cus. dt 31.10.1997) F.No.605/63/2005-DBK Government of India Ministry of Finance Department of Revenue …… New Delhi, the 6th June, 2005. To All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs/Customs(Prev.)/Customs & Central Excise/ Central Excise. DG,CEIB, New Delhi. DG, Central Excise Intelligence/DGRI/DG(Exsport Promotion)/DGI/DG, NACEN/DG(Systems & Data Management), Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-R.K. Puram, New Delhi. Subject: Testing of goods exported under Drawback/DEEC/Pass Book Scheme. Sir/Madam, Circular No.57/97-Cus. dated 31.10.97 was issued by the Board to streamline the procedure for drawal and testing of samples under export promotion schemes. As a measure of export facilitation it was provided that in case of manufacturer-exporters, in house test results may be relied upon for the purpose of logging of DEEC export/verification of credit under the Pass Book Scheme, provided the manufacturer-exporter has been awarded ISO 9002 certification 2. Representations have been received from the trade that ISO 9001, ISO 9002 and ISO 9003 are identical specifications under the series ISO 9000 and therefore, a manufacturer-exporter who has been awarded with any of the ISO 9000 series certification should be extended the facility at par with those awarded with any of the ISO 9002 series certification. The matter was examined by the Conference of Chief Commissioners of Customs on Tariff and Allied Matters held at Shillong during 13th – 15th May, 2004 and the Conference has recommended to extend the in house testing facility for goods exported under the various export promotion schemes to manufacturer exporters awarded with any of ISO 9000 series certification. 3. The recommendation of the conference has been accepted by the Board. Accordingly, it has been decided that in case of manufacturer- exporter, in house test results may be relied upon for the purpose of exports under the various export promotion schemes provided the manufacturer-exporter has been awarded with any of the ISO 9000 series certification. Other provisions of the Circular No. 57/97-Cus dated 31.10.1997 will apply mutatis-mutandis to such manufacturer-exporter. A suitable Public Notice and Standing Order may be issued for the 4. in guidance of implementation of the Circular may be brought to the notice of the Board at an early date. formations. Difficulties, trade and if any, field 5. Receipt of this Circular may please be acknowledged. Yours faithfully, OFFICER ON SPECIAL DUTY (DRAWBACK) (R.K. TALAJIA) Copy to:- DGFT, Udyog Bhavan, New Delhi.

Source: Government of India — Customs - Board's Circulars, dated 31.05.2005. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

1997200420059000900190029003

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.

Open duty calculator