Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Tally On Cloud Tally on Cloud: Ready for the Daily Backup Requirement
Keep your Tally books accessible from anywhere while supporting your Rule 46(8) obligations. With daily backups configured on servers physically located in India, Tally on Cloud helps you maintain the backup arrangement required for electronic books of account under the Income-tax Rules, 2026. Move your Tally to the cloud with confidence.
Open DEMAT Account with in 24 Hrs and start investing now!
« Latest Circulars »
Open DEMAT Account in 24 hrs
 CORRIGENDUM TO TRADE NOTICE NO. 06/2026-CENTRAL TAX-Territorial re-organization of Divisions and Ranges within the jurisdiction of CGST & CX, Ahmedabad South Commissionerate
 FORM OF DECLARATION UNDER SUB SECTION (1) OF SECTION 214 OF THE FINANCE ACT, 2016 (28 OF 2016), IN RESPECT OF INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
 MINISTRY OF FINANCEDEPARTMENT OF REVENUE NOTIFICATIONNo. [02/2026]1 – Central Tax
 NOTIFICATIONNo. 03/2026–Central Tax CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
 Notification No. 04/2026– Central Tax Central Board of Indirect Taxes and Customs
 Central Board of Indirect Taxes and CustomsNotification No. 05/2026–Central Tax
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION
 Seeks to amend notification No. 27/2018- Integrated Tax (Rate) dated 31st December, 2018

Customs Instructions - F. No.401/48/2009
October, 21st 2009

F. No.401/48/2009-Cus.III

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs

159-A, North Block, New Delhi-1.

15th October, 2009.

To

All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.

Subject: Implementation of the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 Second amendment to the said Rules.

Sir / Madam,

Please refer to the Boards instructions of even number dated 24.8.2009 and the Notifications No. S.O. 2447 (E) dated 23rd September, 2009 (copy enclosed) and S.O. (E) 1799 dated 21st July, 2009 issued by the Ministry of Environment and Forests (MoEF) on the above mentioned subject.

2. In this regard, it is stated that the Ministry of Environment and Forests (MoEF) vide its O.M. F.No.23-76/2009-HSMD dated 1.10.2009 (copy enclosed) had clarified that the amendments introduced in the Notification dated 23.9.2009 should be read in continuation of earlier amendment of 21.7.2009. it is also stated that these amendments pertain to the category of Waste, which do not require either MoEF approval or DGFT licence, i.e. the waste products mentioned in Part B of Schedule III to the aforesaid Rules suffixed with ** (double asterisk), which shall be subject to the following condition:

Import permitted in the country by the actual users without any licence or restrictions or by importer registered with State Pollution Control Board on behalf of the actual user who shall furnish the details of such import and particulars of the actual users along with quantities to the concerned State Pollution Control Board, on a quarterly basis.

3. The MoEF has also stated that the import consignment of hazardous waste shall be accompanied by the shipment movement document i.e. Form 9 and the test report of analysis of the hazardous waste under import, from a laboratory accredited by the exporting country under Rule 16(5) of the aforesaid Rules. The amendment vide Notification dated 23.9.2009 seeks to provide an alternative to the test report by means of an pre-shipment inspection certificate issued by Inspection and Certification Agency approved by the DGFT.

4. However, as regards to the amended provision, permitting import by persons other than actual users on behalf of actual users since the State Pollution Control Boards may take some more time to complete the process of registration, they have requested to issue instructions to the Customs authorities to clear the consignments based on fulfillment of other conditions as stipulated in the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008. 2/-

5. In view of the above, Board hereby instructs that the amendments introduced in the aforesaid Rules and the instructions of the MoEF vide their O.M.F.No.23-76/2009-HSMD dated 1st October, 2009 may be implemented by all the Customs field formations. Since the nodal officers would have been designated in each of the Commissionerates, they may be requested to liaise with the respective State Pollution Control Board for effective implementation of the above mentioned change.

6. The field formations as well as trade and industry may be suitably informed.

Yours faithfully,

(M.M. Parthiban)
Director (Customs)

 

Home | About Us | Terms and Conditions | Contact Us
Copyright 2026 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting