Error Budget!
NO there is no ‘T' missing. Though many describe it a terror budget, what we are concerned with here are errors – inadvertent in the Budget.
Please have a look at the table in Para 3.2 of the DO Letter from JS TRU -I.
S.No. | Description of goods | Earlier rate | Revised rate |
|---|---|---|---|
1. | Packaged cement manufactured in a mini-cement plant – | ||
(i) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 | Rs.185 PMT | 10% ad valorem | |
(ii) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 | Rs.315 PMT | 10% ad valorem + Rs.30 PMT | |
2. | Packaged cement manufactured in a plant other than a mini-cement plant – | ||
(i) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 | Rs.290 PMT | 10% ad valorem + Rs.80 PMT | |
(ii) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 | 10% of retail sale Price | 10% ad valorem + Rs.160 PMT |
This is the copy and paste devil. You will find that item numbers ( i ) and (ii) in both Sl. No 1 and 2 are same. The word, ‘not' should not have been there in both 1(ii) and 2(ii).
Existing Serial Numbers duplicated
: By notification No. 21/2011 - Cus dated 01.03.2011, Notification No. 21/2002 - Cus has been amended and among others, in the table, new serial numbers 164A and 491A are added. These numbers already exist. So now they are duplicated.
This notification has 613 items – how can anyone possibly monitor this notification?
Active voice for Section 11A, then what is this voice?
JR TRU letter on central excise changes boasts of using “active voice” and simplifying the provisons. Yesterday, someone from a big industrial house sent us a mail asking what this expression means in English language:
“All goods, other than those which are clearly not to be used as fertilisers ”
Why can't it be “all goods used as fertilisers”?
And what is the difference between these two expressions?