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  Left Stop Start Right    Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/....       Assessment - General - Processing of returns of assessment year 2011-12 - Steps to clear backlog - Cir. No. 01/2012 Dated: February 2, 2012....       Fixation of Standard Input-Output Norms (SION) for the export product “Articles made of Thermo Plastic Elastomer (TPE)”. - Cir. No. 95 /(RE-2010)/2009....       Fixation of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 92 (R....       Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 93 (R....       Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 94 (....       Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR. - Cir. No. 74 Dated: February 1,....       Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 – reg. - Cir. No. F.No. 528/109/2011-STO (TU) Da....       Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. - Cir. No. 03 / 2012 - Customs Dated: February 1, 2012....       Amends Notification No. 36/2001-Customs(N.T) Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 10/20....       Opening of Diamond Dollar Accounts (DDAs). - Cir. No. 73 Dated: January 31, 2012....       Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of....       Fringe Benefit Tax – car dealer - Expenditure incurred on accessories which were supplied to customers who have purchased cars cannot be treated as sa....       Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopt....       Allowable u/s 37(1)- Whether the expenses incurred on construction of tennis court are allowable as revenue expenses or are capital in nature - the ex....       Authorized service station - authorised dealers of General Motors - also undertook the servicing of vehicles manufactured by the other manufacturers –....       Liability to pay Service tax by government authority undertaking Insurance business – Insurance business is not a sovereign act. - service tax would b....       Unexplained Investment – The assessee had valued the stock at cost price. The cost price as recorded in the books was not rejected or adversely commen....       Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within th....       Notification 44/2002 - EPCG Scheme - The facts that the cars were not registered as a tourist vehicle and the Appellants did not bill for the use of c....      
Customs
 

CBEC's Customs Manual

Ch. No.

Topic
Introductory
 
Arrival of Goods and Procedures Prior to Lodgement of Goods Declaration
 
Procedure for Clearance of Imported and Export Goods
 
System of classification of Goods
 
Special Classification Schemes for Imported Goods; for a Project, Baggage and Postal Articles
 
Customs Valuation
 
Provisional Assessment
 
Import / Export Restrictions / Prohibitions under Customs law
 
Customs Clearance Procedure for Food Items, Livestock Products, Plant and Plant Materials.
 
Warehousing
 
Transhipment of Cargo
 
Consolidation of Cargo
 
Merchant Overtime Fee
 
Procedure for Less Charge Demand
 
Refunds
 
Detention of Imported & Export Cargo and Release/Storage Options in Disputed Cases
 
Import and Export through Courier
 
Clearance by Post
 
Import of samples
 
Re-Importation/Re-Exportation of Goods
 
Disposal of Unclaimed/Uncleared Cargo
 
Export Promotion Schemes
 
Export Oriented Unit Scheme
 
Export Processing Zone (EPZ) scheme
 
STP/EHTP Scheme
 
Special Economic Zone Scheme
 
Setting up of ICDs/CFSs
 
Passenger Clearance System – Facilitation-cum-Enforcement
 
Offences & Penal Provisions
 
Appeal and Review/Settlement of cases
 
System of Grievance Redressal in the field formations of Customs
 
 
 

 
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