TIOL-DDT 1522 · 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 1522</font><br>
05.01.2011<br>
Wednesday</strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">
Customs Duty Reduced for Imports from Pakistan and Sri Lanka
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reduced the Customs Duty for a large number of items imported from the Islamic Republic of Pakistan and the Democratic Socialist Republic of Sri Lanka. Notification No. 67/2006 – Cus is amended.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2010/ctariff10_133.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 133/2010-Cus.,Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Concessional Duty for textile imports from Pakistan and Sri Lanka - reduced</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reduced the concessional duty applicable for textile imports from the Islamic Republic of Pakistan and the Democratic Socialist Republic of Sri Lanka – from 8% to 7%.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2010/ctariff10_134.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 134/2010-Cus.,Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Concessional Duty for ASEAN - Further Reduced</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reduced the concessional duty applicable for imports from the Malaysia, Singapore, Thailand, Vietnam, Myanmar, Indonesia and Brunei Darussalam. The list contains 1575 items.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2010/ctariff10_135.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 135/2010-Cus.,Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Concessional Rate of Duty for Crude Import from Brunei Darussalam</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reduced the concessional duty applicable for Crude Petroleum oils and oils obtained from bituminous minerals when imported into India from Brunei Darussalam, from the present 3% to 2%.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2010/ctariff10_136.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 136/2010-Cus.,Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Concessional Rate of Duty for Imports from Korea</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reduced the concessional duty applicable for goods when imported into India from Republic of Korea..</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2010/ctariff10_137.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 137/2010-Cus.,Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Prohibition on import of milk and milk products from China - extended - Resurrection - DGFT Follows CBEC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> prohibition on import of milk and milk products including chocolates and chocolate products and candies/confectionary/food preparations with milk or milk solids as an ingredient, from China, imposed vide Notification No. 67(RE-2008)/2004-2009 dated 1st December, 2008 and extended vide Notification No. 49/2009-2014 dated 24th June, 2010, for a period of one year from 24th December, 2010 and until further orders.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The earlier extension was up to 23 December 2010. Now DGFT also seems to have learnt from CBEC and has resorted to resurrection. A prohibition that expired on 23 December 2010, is extended on 3 January 2011 but with effect from December 24, 2010.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2010/dgft10not016.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 16/(RE – 2010)/2009-2014, Dated: January 3, 2011</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Revamp of EOU Scheme - Suggestions Invited</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Department of Commerce has constituted a committee under the Chairmanship of SC Panda, Development Commissioner, Noida SEZ to suggest suitable steps for improving the EOU Scheme in order to keep the EOU Scheme more vibrant and to develop synergy between EOU and SEZ schemes as well as to identify key sectors for accelerated growth and the inputs required for the same.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Suggestions are invited from stakeholders for examination by the Committee, so as to reach Mr. G. Muthuraja, Under Secretary, Ministry of Commerce and Industry, room No. 346, 3rd Floor, B-wing, Udyog Bhavan, New Delhi; Email: <strong><a href="g.muthuraja@nic.in" target="_blank">g.muthuraja@nic.in</a></strong> latest by January 14 2011.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/circular_revamp.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Noida SEZ Circular in F.No. 12/22/2011-100% EOU, Dated: January 3, 2011</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Used Clothing sale to DTA from SEZ units - Amendment to Mode of Inspection</font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> of Commerce had earlier issued Instruction No. 69 dated November 4, 2010 detailing guidelines to regulate functioning of plastics/used clothing units in SEZs. Para 2(iii) of this Instruction read:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) 100% inspection of the consignment of used clothing sales to DTA shall be undertaken at the Gate of the SEZ and not at the premises of the unit.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now this is amended as follows:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) "100% inspection of the consignment of used clothing sale to DTA shall be under taken at the premises of the unit.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=260&filename=sez/sez_instructions/sez09ins074.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SEZ INSTRUCTION NO.74, Dated: December 31, 2010</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appointment of Members of CBEC - Revenue Department Invites Applications</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Revenue Department has invited applications from eligible candidates for selection of Members of the Board which are likely to fall vacant in the Financial Year 2011-12. Officers in the pay scale of Rs. 67,000-79,000 are eligible. The communication is sent to all Chief Commissioners and Members of CESTAT. Apparently members of the CESTAT are also eligible to apply, but CESTAT Members continue till the age of 62 while Board Members retire at 60; so Tribunal Members may not choose the Board, even if they are eligible. Anyway they are supposed to be above board.</font></p>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/order_12026.htm" target="_blank"> <font size="2"><strong>F.No.A.12026/13/2010-AD.I, Dated :
December 27, 2010 </strong></font></a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">High Powered?</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHAT</strong> is a high-powered meeting? In 1977, L K Advani, the then I&B Minister was to present a white paper on ‘misuse of mass media during emergency’. Dr. V S Gopalakrishnan, IAS was a Director in the ministry – yes the same Gopal whose cartoons we had carried – who used to prepare the initial drafts. In one of his drafts, Gopal wrote, “in a meeting held by the Prime Minister….”. Advani corrected it to, “in a high-powered meeting chaired by the PM…”. Gopal told Advani that there was no need to bring in “high-powered” as any meeting by the PM was obviously high-powered. After long arguments Advani gave in and said, “OK, let us not call it high-powered; any meeting (then) not attended by Sanjay Gandhi cannot be really called high-powered”</font></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"> – Thursday's cases</font></strong></font></strong></font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left">Service Tax</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Providing technology application system for e-seva for payment of utility bills - Department not sure of classification of service - no tax liability - CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>E-Seva</strong> is a service project of the Andhra Pradesh Government, establishing a single window where you can pay utility bills like Electricity, water, telephone, property tax etc,. The Service Tax Department wanted to tax this activity, but had no clue as to which service it would fall under.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether sum paid for termination of agreement which resulted into restructuring and reorganisation of profit-earning apparatus is capital in nature - YES, says ITAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Tribunal are - Whether the amount paid for termination of an agreement which resulted into restructuring and reorganization of the profit earning apparatus of the assessee group is capital in nature and whether the expenditure which was incurred for ward off competition is allowable as revenue expenditure or can be amortised over a period of time for which the agreement is effective. And the verdict goes against the assessee.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Central Excise</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Once a person is accused of an offence, Article 20(3) of Constitution - No person accused of any offence shall be compelled to be a witness against himself applies to him - High Court</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is well settled by the Supreme Court that for the operation of Article-20 (3), no "formal" accusation by the issue of process of the Court is required and the immunity Article 20(3) of the Constitution of India would commence, from the moment the person has been named by the officers who are competent to launch the prosecution against him as having committed of an offence and from that moment, such a person become the "accused of an offence" within the meaning of Article 20(3) of the Constitution of India. The petitioner has been named by the Inspector of Central Excise (in the ground of his arrest), as a person who is liable for punishment under Section 9AA of the Central Excise Act and is therefore, clearly a person who is entitled to the protection guaranteed by the Constitution of India.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Tomorrow for the Judgements</font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Day.</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"><strong>vijaywrite@taxindiaonline.com</strong></a></font></p>
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