TIOL-DDT 1222 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1222 </font><br>
23.10.2009 <br>
Friday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import of raw Furskins – Subject to CITES </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), of mink, lamb, fox etc, is free under the Import policy, but subject to Wild Life (Protection) Act, 1972 and CITES. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CITES stands for<font color="#FF6633"><strong> Convention on International Trade In Endangered Species <em>(of wild fauna & flora).</em></strong><em></em></font> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Import of the item ‘Red Sanders Powder' shall also be subject to the provisions of CITES. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2009/dgft09not013.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No. 13/ 2009-2014, Dated: October 14, 2009 </strong></font></a></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Do you have a Chinese Mobile Phone? You may be in for trouble.
</font></strong></font><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><br>
DGFT prohibits import of CDMA Mobile Phones without ESN </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has prohibited import of ‘CDMA mobile phones' (classified under ITC (HS) Code ‘8517') without Electronic Serial Number (ESN)/Mobile Equipment Identifier (MEID) or with all Zeroes as ESN / MEID. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT had earlier by Notification No. 112 dated 16 th June 2009, prohibited “Import of ‘Mobile Handsets' (classified under EXIM Code ‘8517') without International Mobile Equipment Identify (IMEI) No. or with all Zeroes IMEI. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These phones are supposed to be dangerous and a good weapon for the terrorists. Speaking in parliament on 27.7.2009, an honourable MP asked, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>“Are they still allowing mobile phones from China that could hamper Indian national security? I am worried because Chinese mobile phones without international mobile equipment identity number are posing threat to national security. These phones have been used by terrorists to communicate with each other or to set off bombs. About eight lakh such phones enter India from China each month.” </em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These phones are much cheaper and the favourite choice for those who want to indulge in criminal or even terrorist activities as it cannot be tracked. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An IMEI number consists of 15 or 17 digits. Genuine branded phones carry valid IMEI numbers. When the SIM card in a mobile phone gets activated, the IMEI number gets automatically registered with the GSM service provider and it becomes possible to trace a call and find out the caller's identity and the location from where the call was made. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By using the IMEI number, the security agencies not only can block the handset, but also retrieve call details from the recovered handset. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, most of the China-make mobile phones carry fake IMEI numbers. In some case, several of such handsets have the same IMEI number or IMEI number is altogether absent. In such cases, it becomes virtually impossible to trace either the caller or extract information about the calls made from these mobile phones. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>How to check whether your mobile phone has a valid IMEI number: </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dial *#06# </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A 15-digit number will be displayed on your handset. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So be careful before you buy that cheap China phone. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2009/dgft09not014.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No. 14/ 2009-2014, Dated: October 14, 2009 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import
Licence for marble – new policy effective 1st October announced on 15th
October </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has announced new policy provisions for import of marble blocks/slabs with effect from 1 st October, 2009. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I. <strong>Eligibility of the units will be decided based on the following two criteria: </strong></font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Units who have installed marble gang saw machine (except 100% EOU units and units in SEZ). The units should have been in operation for 5 years prior to 1st April of the current licensing year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) All eligible units as per (a) above should have indigenous sales turnover of processed marble slabs/tiles only, of Rs.1.00 Crore (Rupees one Crore only) and above in each of the previous five financial years. </font></p>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">II. <strong>Floor Price </strong>– </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The licences shall be subject to the following floor price, which shall be endorsed on all licences . </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. For crude or roughly trimmed marble – USD 275 per Metric Tonne (MT); </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. For rough marble blocks – USD 275 per Metric Tonne (MT); and </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. For rough Slabs – USD 450 per Metric Tonne (MT) </font></p>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">III. <strong>Entitlement </strong>: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The total import of rough marble blocks under Exim Code Nos.25151100, 25151210, 25151220, will be subject to a ceiling of 3 lakh MT for the whole of the licensing year. Eligible unit will be entitled for an import licence pro rata on the basis of average indigenous sales turnover of processed marble slabs/tiles only, in the previous five financial years. The quantity so calculated will however be subject to the following overall ceiling: - </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Unit having one marble gang saw machine will be entitled for a maximum licence of 3,000 MT of marble blocks/slabs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Units having more than one marble gang saw machine will be entitled for a maximum licence of 3000 MT of marble blocks/slabs for the first gang saw machine, and 1500 MT of marble blocks/slabs for each of the additional marble gang saw machines. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IV. All licences shall be subject to actual user condition.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">V. Licence holders shall file monthly returns regarding imports made by them to the concerned Regional Licensing Authority. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">VI. The eligible applicants may file an application (after the applications are so invited for the said licensing year) in the form given in ‘Aayaat Niryaat Form' together with all relevant documents, to the <strong><font color="#FF6633">concerned</font> </strong> Regional Authority of DGFT. The eligibility of the applicants with respect to para 2(I) above shall be decided based on verification/certificate from the concerned State Government. RA concerned would forward the applications of eligible applicants to DGFT, HQ for further consideration. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is with effect from 1st October and the Notification is dated 15th October and we could get it yesterday! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2009/dgft09not015.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No. 15/ 2009-2014, Dated: October 15, 2009 </strong></font></a></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Monday's cases</font></strong></font></strong></font></p>
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sans-serif"><strong><strong><strong><strong><strong><strong><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" 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color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Penalty - applicability of Section 11AC is not excluded merely on deposit of amount after having been caught but before issuance of show cause notice.- High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once a case is covered by the situation mentioned in the Section, mere deposit prior to issuance of show cause notice under Section 11A of the Act will not necessarily negate the situation mentioned in the said Section. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Assessee enters into agreement for testing of prototype motorcycle engines - documented test reports to be made available along with training of engineers - payments made for such services are fees of technical services as per Article 13(4)(c) of DTAA - liable to TDS: ITAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">FOR subjecting fees for technical services to TDS in a cross-border transaction what plays the role of a crucial determinant is the expression 'make available'. TIOL Netizens have seen in multiple cases how the Revenue has lost most of the cases despite the services being technical in nature, only because though the services were technical or managerial in nature but there was no transfer of any technical knowhow, skill or experience. In most of the cases the Indian tax residents merely consumed the services (one time consumption) rather than received long-term skills to use the same repeatedly. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cross examination of foreign Nationals - Natural justice cannot be denied to parties on ground of procedural difficulties inasmuch as procedure is only a handmaid of justice – case remanded for allowing cross examination and providing records: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The learned Commissioner ought to have supplied the documents to the parties for the ends of justice, regardless of the fact that some of these documents might have already been given to them. The parties also wanted to cross-examine the foreigners, whose statements were also relied upon in the show cause notices, but this opportunity was also denied. The learned counsel submits today that the appellants would meet the expenses of these witnesses if allowed to be cross-examined. The learned SDR points out procedural difficulties in summoning these witnesses, but procedural difficulties can be overcome to the extent possible. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Monday for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Weekend. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p>
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