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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
Value of 10gm Gold = Rs. 43585.00
Basic Customs Duty = Rs. 3269.00
Agri. Infra. and Devel. Cess = Rs. 1090.00
Social Welfare Surcharge = Rs. 436.00
Total Duty on 10gm Gold = Rs. 4794.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Value of 1kg Silver = Rs. 56016.00
Basic Customs Duty = Rs. 4201.00
Agri. Infra. and Devel. Cess = Rs. 1400.00
Social Welfare Surcharge = Rs. 560.00
Total Duty on 1kg Silver = Rs. 6162.00

Import Duty on Silver

Indian Customs Holidays

< October 2021 >
SunMonTueWedThuFriSat
26272829301H
3456789
1011RRRH16
1718HR212223
R252627282930
31123456
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01-07-2021    28%
01-01-2021    (28%)
01-07-2020    (24%)
01-01-2020    (21%)
01-07-2019    17%
01-01-2019    12%
01-07-2018    9%
01-01-2018    7%
01-07-2017    5%
01-01-2017    4%
01-07-2016    2%
01-01-2016    0%
(...) not paid on account of covid.

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-04-2016 08.10%
01-04-2013 08.70%

Rates of Interest on GPF

Referencer for GST Acts 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

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Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
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Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
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1. 

Clarifications regarding applicable GST rates & exemptions on certain services.
[CGST Circulars: F.No. CBIC-190354/207/2021-TO (TRU-II)-CBEC; Dated 06-10-2021]
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2. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow.
[CGST Circulars: F.No. 190354/206/2021-TRU; Dated 06-10-2021]
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3. 

Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30-09-2021]
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4. 

Amends notification No. 39/2017-Central Tax (Rate)
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30-09-2021]
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5. 

Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30-09-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Polytetrafluoroethylene - Revokes the anti-dumping duty imposed on “Polytetrafluoroethylene” (PTFE), falling under tariff item 3904 61 00, originating in or exported from Korea RP and imported into India and rescinds the notification [G.S.R. 288(E)].
[Notifications (ADD): F.No. CBIC-190354/17/2021-TO(TRU-I)-CBEC; Dated 22-10-2021]
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2. 

Amends notification No. 25/2021-Customs dated 31.03.2021.
[Notifications (Tariff): F.No. 190354/49/2021-TRU; Dated 22-10-2021]
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3. 

Polytetrafluoroethylene - Revokes the anti-dumping duty imposed on “Polytetrafluoroethylene” (PTFE), falling under tariff item 3904 61 00, originating in or exported from Russia and imported into India and rescinds the notification No. 23/2016-Customs (ADD) dated the 6th June, 2016 [G.S.R. 574(E)].
[Notifications (ADD): F.No. CBIC-190354/17/2021-TO(TRU-I)-CBEC; Dated 22-10-2021]
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4. 

Amends notification No. 96/2008- Customs dated 13.08.2008 to include Sierra Leone.
[Notifications (Tariff): F.No. 190354/214/2021-TRU; Dated 22-10-2021]
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5. 

Exchage Rates - Superseds the notification No. 80/2021-Customs (N.T.), dated 7th October, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 21-10-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery.
[Board's Circulars: F.No. 341/02/2021-TRU; Dated 22-06-2021]
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2. 

Amends th Notifications Nos. 28/2002-Central Excise, dated the 13th May, 2002 [G.S.R. 361(E)], 11/2017-Central Excise, dated the 30th June, 2017 [G.S.R. 793(E)], 10/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 136(E)], 11/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 137(E)], 12/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 138(E)], 13/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 139(E)], 03/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 85(E)], 05/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 87(E)] and 06/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 88(E)].
[Notifications (Tariff): F.No. 354/41/2021-TRU; Dated 08-04-2021]
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3. 

Amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017 [G.S.R.566 (E)] notifying the territorial jurisdiction of Commissioner (Appeals) in context of diversion of two posts of Commissioner (Appeals) CX & ST to Commissioner (Customs Authority for Advance Rulings).
[Notifications (Non-Tariff): F.No. 137/10/2020-Service Tax; Dated 04-02-2021]
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4. 

Budget 2021-22 : Amends notification Nos. 10/2018-Central Excise,11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 02.02.2018, to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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5. 

Budget 2021-22 : Exempts E-20 fuel from Road and Infrastructure Cess.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05-07-2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21-05-2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06-03-2019]
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4. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15-01-2019]
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5. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30-11-2018]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Promotion to the post of CAO (Customs).
[Promotions & Transfers: F.No. A.32012/05/2020-Ad.IIA; Dated 22-10-2021]
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2. 

Placing Services of Shri Aman Mittal, IRS (C&IT:2016) at the disposal of Ministry of Consumer Affairs, Food & Public Distribution as Addl. Private Secretary to the Hon'ble Minister for Commerce & Industry, Consumer Affairs, Food & Public Distribution and Textiles (Shri Piyush Goyal).
[Promotions & Transfers: F.No. A.35017/85/2021-Ad.II; Dated 18-10-2021]
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3. 

DO Letter from the Chairman.
[Service Matters: F.No. 93/CH(IC)/2020; Dated 18-10-2021]
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4. 

Posting of officers on loan basis / additional charge basis.
[Promotions & Transfers: F.No. A.22011/07/2021-Ad.II; Dated 14-10-2021]
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5. 

Placing the services of Shri K.M. Guru Rajesh, IRS (C&IT:2016) for the post of Deputy Director at Financial Intelligence Unit - India (FIU-IND) under Dept. of Revenue on deputation basis for a period of 3 years.
[Promotions & Transfers: F.No. A.35017/25/2021-Ad.II; Dated 13-10-2021]
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Discussion Board - Member's Feedback, Queries & Replies
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16-04-2021

Sir,

In some cases, 'Let export order' was given to the goods. But exporters could not stuff/load the goods due to non-availability and shortage of containers. In such cases, exporters are able to book the containers after a gap read more »

News & Views - Articles Written by Prominent Members
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Anti-Dumping Duty on Methyl Acetoacetate and its Classification.

12-09-2021

As per the Notification No. 31/2021-Cus. (ADD), dated 29-05-2021, Anti-Dumping Duty (ADD) has been levied on import of Methyl Acetoacetate originating in or imported from China PR. The said goods is specified in column (3) of the table of e said notification falling under the tariff items read more »

Latest News - From Newspaper Headlines
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GST authorities arrest one in input tax credit fraud worth Rs. 91 cr from Thane.

24-10-2021

The accused's firm was dealing in trading of asbestos, cotton yarn, sewing thread, etc. It had fraudulently taken credit of input tax showing the value of goods amounting to Rs. 503.80 crore

GST authorities have arrested an alleged mastermind from Thane in relation to read more »

Centre approves 3% DA hike for Central govt employees.

21-10-2021

The Union Cabinet has approved a 3 per cent dearness allowance and dearness relief hike for central government employees and pensioners.

The Union Cabinet approved a 3 per cent dearness allowance (DA) and dearness relief (DR) hike for central government employees and pensioners on read more »

Punjab and Haryana high court orders CBI to probe ‘irresponsible’ & ‘casual’ attitude of customs, GST departments.

15-10-2021

CHANDIGARH: Taking note of the "irresponsible" and “casual” attitude of Ludhiana based commissionerate of central customs department and Central Goods and Service Tax over the seizure of a container with around 39.6 lakh cigarette sticks, which were declared as scrap in the accompanying documents, the Punjab and read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests an additional commissioner and a superintendent, customs department in bribery case.

09-09-2021

The Central Bureau of Investigation has arrested an Additional Commissioner and a Superintendent, Customs Department in a bribery case of Rs.1.30 Lakh.

CBI registered a case against Superintendent, Customs, Amritsar (Punjab) on a complaint. It was alleged that read more »

Latest Judgements - SC Judgements on Service Matters
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19-08-2019

BHARAT SANCHAR NIGAM LTD AND OTHERS Vs. PRAMOD V SAWANT AND ANOTHER

Service Matter - It is trite law that employees of PSUs are not entitled to protection u/s 197 of CrPC as public servant - Hence question of sanctions against appellants nos 3 & 4 by treating them as public servant does not arise since they were absorbed into the main appellant company (PSU).

Case Law »
01-03-2019

SANJAY JAIN Vs. NU TECH CORPORATE SERVICE LTD & ORS

Service Matter - Adverse remarks - Petitioner the Deputy Commissioner of Income Tax - During the assessment, the petitioner made certain adjustments in the refunds due to the assessee - In appeal before the jurisdictional division bench of the HC the adjustments were set aside - The court made certain adverse remarks against the petitioner and issued directions - Directions included adverse entry in the ACR and denial of promotion - Since, directions were issued without specific notice to the petitioner and were wholly unnecessary having regard to the lis remarks and directions are expunged.

Case Law »