TIOL-DDT 118 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
118</font><br>
19 05 2005<br>
Thursday</b></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Advance Licence – getting inputs under Rule 18 of Central Excise Rules</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
The confusion regarding the bar of exports under claim for rebate of goods manufactured
under the Actual User condition has been prevailing for some time which is now
sought to be clarified by a corrigendum to Notification No. 93/2004- Cus. Dated
10.9.2004. This issue requires a detailed analysis and we are happy to bring
you an incisive and authoritative article on the subject by a scholarly departmental
officer. Please see our “breaking News” – What meets the eye…
<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2005/corrig93.htm"><strong>CORRIGENDUM
DRAWBACK/P.N. 2/2005, Dated: May 17, 2005</strong></a><br>
<br>
<font color="#006633"><b>Tribunal raps Excise for CAG’s objection</b></font><br>
<br>
When AG raises an objection, the department is required to issue a Show Cause
Notice immediately and many departmental officers promptly confirm the demand
to be on the safe side and these cases reach the Tribunal where the department
often has to face ridicule as the case looks silly and they cannot say that
the notice originated because of an Audit objection. Maybe the AGs should be
empowered as Central Excise officers to issue SCNs and given the responsibility
of defending the case at all appellate stages. In DDT 111, we had mentioned
about a major objection by the CAG against oil companies. One such case was
decided by Tribunal recently – No prizes for guessing- the AG lost and
the department lost face! Please see our story in Breaking News. <br>
<b><font color="#006633"><br>
Exemption under export promotion schemes – amendments</font></b><br>
<br>
The Government has amended the following Customs exemption notifications mainly
to <br>
<br>
1. to add Porbander, Rajasansi (Amritsar) and Special Economic Zones, to the
list of eligible ports.<br>
<br>
2. to provide for transfer of unutilised materials to any other manufacturer
for processing under actual user condition after complying the central excise
procedure relating to Job Work for advance licence with actual user conditions.<br>
<br>
3. to allow transfer of goods subject to actual user condition within the group
company or managed hotels under the Served from India Scheme</font></p>
<div align="center">
<table width=450 border=1 align="center" cellpadding=0 cellspacing=0 class=MsoTableGrid>
<tr>
<td width=55 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Sl</b><b>.
No. </b></font></p></td>
<td width=336 valign=top> <p class=MsoNormal align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Notification
No. and date</b></font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Exemption
to imports against</b></font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=1 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">43/2002
-dated the 19<sup>th</sup> April, 2002.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty
Exemption/Remission Scheme —Advance Licence</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=2 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">45/2002-
dated the 22nd April, 2002.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:place w:st="on"><st1:PlaceName
w:st="on">Duty <st1:PlaceName w:st="on">Entitlement <st1:PlaceType w:st="on">Pass
Book</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=3 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">46/2002-
dated the 22<sup>nd</sup> April, 2002.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty
Free Replenishment Certificate Licence</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=4 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">47/2002-
dated the 22<sup>nd</sup> April, 2002.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance
Licence for deemed exports</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=5 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">53/2003-
dated the 1<sup>st</sup> April, 2003.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty
Free Entitlement Credit Certificate</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=6 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">54/2003-
dated the 1<sup>st</sup> April, 2003.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty
Free Service Entitlement Credit Certificate</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=7 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">55/2003-dated
the 1<sup>st</sup> April, 2003.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">EPCG
Scheme</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=8 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">56/2003-
dated the 1<sup>st</sup> April, 2003.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance
licence for annual requirement with actual user condition</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=9 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90/2004-
dated the 10<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty
Free Replenishment Certificate (DFRC) or DFRC for intermediate supply</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=10 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91/2004-
dated the 10<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance
licence for deemed export</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=11 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">92/2004-
dated, the 10<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Served
from <st1:country-region w:st="on"><st1:place w:st="on">India</st1:country-region>
Scheme Certificate</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=12 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">93/2004-
dated the 10<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance
licence</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=13 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">94/2004-
dated the 10<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advance
licence for annual requirement with actual user condition issued to
Star Export Houses</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=14 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">96/2004-
dated the 17<sup>th</sup> September, 2004.</font></p></td>
<td width=275 valign=top> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:place
w:st="on"><st1:PlaceName w:st="on">Duty <st1:PlaceName w:st="on">Entitlement
<st1:PlaceType
w:st="on">Pass Book (DEPB)</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <ol start=15 type=1>
<li class=MsoNormal style='text-align:justify; '><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></li>
</ol></td>
<td width=336 valign=top> <p class=0x2><font size="2" face="Verdana, Arial, Helvetica, sans-serif">97/2004-dated
the 17<sup>th </sup>September, 2004</font></p></td>
<td width=275 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export
Promotion Capital Goods Scheme (EPCG) — Effective rate of duty</font></p></td>
</tr>
<tr>
<td width=55 valign=top> <p style='text-align:justify;
'> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 16. </font></p></td>
<td width=336 valign=top> <p class=0x2><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32/2005-
dated, the 8th April, 2005.</font></p></td>
<td width=275 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">duty
credit certificate issued under the Target Plus Scheme</font></p></td>
</tr>
</table>
</div>
<p align="justify" class=MsoNormal><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_046.htm">NOTIFICATION
NO. 46/2005-Customs, Dated: May 17, 2005</a></strong><br>
<br>
<font color="#006633"><b>Goods used in processing of sea foods exempted</b></font><br>
<br>
The following goods used in processing of se foods are exempted from Customs
duty<br>
1. Breadcrumbs<br>
2. Batter<br>
3. Flavouring Oil<br>
4. Food Colours<br>
5. Monosodium Glutamate<br>
6. Flavouring extracts, and sauces<br>
7. Pre-formed HIPS Containers<br>
8. Polyurethane and Polystyrene containers meeting buyers requirements<br>
9. Printed Plastic Pouches for Packing buyers brand<br>
10. Food grade Phosphates<br>
11. Food tenderizers<br>
12. Food enzymes<br>
13. Food marinates<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_047.htm"><br>
<strong>NOTIFICATION NO. 47/2005-Customs, Dated: May 17, 2005</strong></a><br>
<br>
<font color="#006633"><b>Supreme Court’s judgement on cost of returnable
packing – Board alerts field</b></font><br>
<br>
Board has communicated to the field an important judgement of the Supreme Court
carried by us nearly three months ago. '<strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2005/2005-TIOL-33-SC-CX-LB.htm">2005-TIOL-33-SC-CX-LB</a></strong>'
. The Supreme Court held that the value of durable containers which were not
returned is to be included in the value. The Board says that this is an important
judgement in favour of revenue and should be circulated and brought to the knowledge
of the field staff. Pray, what is the relevance of this order after 1.7.2000,
when Transaction value was introduced? <br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2005/excircular814.htm"><strong>CBEC
Circular No. 814/11/2005, Dated: May 9, 2005</strong></a><br>
<br>
<font color="#FF6666"><b>Until Tomorrow with more DDT<br>
<br>
Have a Nice Day. <br>
<br>
Mail your comments to</b></font> <b>vijaywrite@taxindiaonline.com </b><br>
</font></p>
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