TIOL-DDT 2181 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2181</font><br>
03.09.2013<br>
Tuesday</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Testing of Injection Moulds - Service Tax liability?</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>a recent RAC meeting of Hyderabad Central Excise Zone, a Member asked the following question: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are manufacturers of Injection Moulded Plastic Articles; we are loading the customers' moulds on our injection moulding machine to test the functioning of new moulds & its products for 8-12 hrs and we charge to the customers for the machine hours used for that purpose. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this connection the following queries are raised: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. For this mould trials on our machine, is service tax attracted? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. If so,under which service it can be classified? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. If we are liable to pay service tax, whether we can avail SSI exemption? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv. Prior to mould trials, whether we/our customers have to file any intimation/declaration to Central Excise department regarding mould trials? </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department replied: </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Till 30.06.2012, there were more than 115 service categories which were liable to service tax. Any taxpayer to know whether his services were taxable had to refer to the definition of various services and decide whether tax is payable or not. However, w.e.f. 1st July 2012 the same has been done away with, as there are no specific taxable services there is a negative list of services on which no tax is applicable. Also there is a mega notification which provides a list of services which are specifically exempted from tax. <strong>In the present case, the services rendered are taxable</strong>.<strong> <font color="#FF0000">(before or after 1.7.2012 or both?) </font></strong></font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Taxable service of aggregate value not exceeding ten lakh rupees in any financial year is exempt from the whole of the service tax liable thereon under section 66B of the said Financial Act as per Notification No.33/2012-Service Tax dated 20.06.2012. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If the customer is a manufacturer of moulds and sending the moulds without payment of duty for testing purpose, he has to intimate the jurisdictional Central Excise Officer under Rule 16C of Central Excise Rules, 2002. If the customer has purchased moulds from open market he need not file any intimation to the Central Excise Department. </font></em></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Baggage Declaration Form Notified</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBEC has notified the Customs Baggage Declaration Regulations, 2013 to be effective from 01.01.2014. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All passengers who come to India are required to declare their accompanied baggage in Form I appended to the regulation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Form at the very top states <font color="#FF0000">'Please see important information given below before filling this Form'</font> but there is no information important or otherwise. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These regulations were made in exercise of the powers conferred by clause (a) of section 81 of the Customs Act, 1962, which states, <em>"The Board may make regulations, - (a) providing for the manner of declaring the contents of any baggage;"</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The present Customs Act came into existence in 1962 and we managed for the last 50 years without the regulation and a baggage declaration form - Or Did we? There is already a baggage declaration doing the rounds in the airports - is it illegal? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And should passengers bring these declaration forms with them or will the Customs provide the form? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Form I is as given below: </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_1556.jpg" alt="Legal Corner Icon" width="175" height="120" hspace="5" border="0" align="center"></font></p>
<p align="right"><u><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Form I </strong></font></u></p>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">INDIAN CUSTOMS DECLARATION FORM</font></strong></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(<font color="#FF0000">Please see important information given below before filling this Form</font>) </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Name of the Passenger…………….…………………………………………………………………………………………………………………… </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Passport Number …………………………………………… 3. Nationality ………………..……….. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Date of Arrival ………………… (DD/MM/YYYY) 5. Flight No. ………………..……….. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Number of Baggage …………………………………… 7. Country from where coming..……….. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. Countries visited in last six days …………………………………………………………… </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. Total value of dutiable goods being imported (Rs.) …………………………………………….. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10.;<strong> Are you bringing the following items into India? (please tick Yes or No)</strong></font></p>
<table width="90%" border="0" align="center" cellpadding="5" cellspacing="0">
<tr>
<td width="6%" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) </font></p></td>
<td width="80%" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Prohibited Articles </font></p></td>
<td width="14%" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold jewellery (over Free Allowance) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold Bullion </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Meat and meat products/dairy products/fish/poultry products </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeds/plants/seeds/fruits/flowers/other planting material </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Satellite phone </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vii) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Indian currency exceeding Rs. 7,500/- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(viii) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Foreign currency notes exceed US $ 5,000 or equivalent </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ix) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes / No </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please report to Customs Officer at the Red Channel counter in case answer to any of the above question (<font color="#FF0000">not questions</font>) is ‘Yes'.</font></p>
<p align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Signature of Passenger ……………… </font></strong></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_090.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 90/2013-Cus (NT), Dated: August 29, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti-Dumping
Duty on DVD-R and DVD-RW - Resurrection Again </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> had imposed anti dumping duty on imports of Digital Versatile Discs-Recordable (DVD-R and DVD-RW) originating in or exported from China PR, Hong Kong and Chinese Taipei by Notification No. 8/2009-Customs, dated the 22nd January, 2009 with effect from 23.07.2008 and this notification expired with effect from 23.07.2013.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the Government has again done the resurrection trick. It has extended the life of the notification till 22.07.2014 - more than a month after its official death. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why can't they keep track of their sunset notifications? Resurrecting dead notifications has become an incorrigible habit with the Board in spite of the Board's own instructions that such resurrection is not valid! Is the Board God? </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=337&filename=notification/custom/2013/ctariffadd13_019.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 19/ 2013-Cus.,(ADD), Dated: August 29, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Safeguard Duty on Hot Rolled Flat Products of Stainless Steel </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed final safeguard duty at the rate of twenty per cent ad valorem on all imports of Hot Rolled Flat Products of Stainless Steel - 304 grade (upto a maximum width of 1605 mm), from the People's Republic of China, for the period of 200 days starting from the 4th January 2013 to 22nd July 2013 (both days inclusive).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Provisional safeguard duty was imposed by Notification No. <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=338&filename=notification/custom/2013/ctariffsg13_001.htm" target="_blank">1/2013-Cus</a></strong>., (SG), dated 04.01.2013. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=338&filename=notification/custom/2013/ctariffsg13_002.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 02 / 2013-Customs (SG), Dated: August 29, 2013</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Values of all items except areca nuts changed - Slight Reduction for Gold and Silver </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Tariff values as on <strong>29.08.2013</strong> and with effect from <strong>30.08.2013 </strong>are as under:</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 1</strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods</font></strong></p></td>
<td valign="top"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD(Per Metric Tonne)<br>
from 30.08.2013 </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD(Per Metric Tonne)<br>
from 29.8.2013 </font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E89797"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top" bgcolor="#E89797"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top" bgcolor="#E89797"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top" bgcolor="#E89797"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top" bgcolor="#E89797"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">833</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">808</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">875</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">851</font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">854</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">830</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">879 </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">854</font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">882 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">857 </font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others -Palmolein</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">881</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">856</font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">951</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">928</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3745</font></p></td>
<td valign="top" bgcolor="#E89797"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3743</font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2763</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2648</font></p></td>
</tr>
</table>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 2</strong> </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value <br>
(USD) from 30.8.2013 </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value <br>
(USD) from 29.8.2013 </font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">458 per 10 grams </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">461 per 10 grams </font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">783 per kilogram </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">803 per kilogram </font></p></td>
</tr>
</table>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 3</strong></font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value (USD Per Metric Tons) from 30.8.2013 </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value (USD Per Metric Tons) from 29.8.2013 </font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top" bgcolor="#FFFF00"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1870 (no change) </font></p></td>
<td valign="top" bgcolor="#FFFF00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1870 </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tariff Values were changedon 29.8.2013 and the next day - on 30.8.2013, they have again changed them. The latest notification is dated 30.8.2013, but was made available only on 2.9.2013. What will be the fate of imports during the previous three days? </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_093.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 93/2013-Cus (NT), Dated: August 30, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Remission claim rejected on ground that ‘assessee had not taken proper care for fire accident' and consequently demand confirmed - Matter remanded</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> remission application filed by the assessee under Rule 21 of the CER, 2002 was rejected by the <em>CCE, Thane-I</em>. Consequently, duty demand on the goods lost in fire was confirmed and the lower appellate authority too upheld the demand. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant is before the CESTAT against both the orders. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is submitted that the rejection of remission application was without affording the appellant an opportunity of being heard and hence it is in gross violation of the principles of natural justice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed -</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#663399">"5. The impugned order is only an intimation to the appellant on behalf of the Commissioner that their claim of remission of duty has been rejected that you have not taken proper care for fire accident but no opportunity of hearing was given to the appellant. Therefore, I hold that the impugned order is in gross violation of principles of natural justice. Same is set aside and matter is remanded to the ld. Commissioner for fresh consideration of the issue with a direction to decide the issue afresh after giving a reasonable opportunity to the appellant to present their case. Appeal is disposed of in the above terms. </font></em></font></p>
<p align="justify"><font color="#663399"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Appeal no. E/1951/12 is arising consequent to the order passed in Appeal E/1390/11 therefore it is held that the impugned order is pre-mature. Accordingly, impugned order is set aside and the matter is remanded back to the Adjudicating authority to decide the issue after decision in the Remission application filed by the appellant. Stay application as well as Appeal are disposed of in the above terms."</font></em></font></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the remission application would hang <em><strong>fire</strong></em>.</font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODk2NzU="><font size="1">2013-TIOL-1305-CESTAT-MUM</font></a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">344 Group A Posts Vacant in CBEC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>344</strong> Group A posts in the main stream are lying vacant in the CBEC. This is out of a sanctioned strength of 1293 as on 1.7.2013. In July, CBEC had promoted 44 officers and that still leaves a solid vacancy position of 300.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They are talking of cadre review under which a few thousands of posts are to be filled up. When they can't fill 300 vacancies, will they be able to fill up 3000 posts?</font></p>
<p align="center"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">[Vacancy position as given in CBEC's DGHRD report on vacancy position as on 1.7.2013] </font></em></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2181_cartoon.jpg" alt="Legal Corner Icon" width="400" height="357" hspace="5" border="0" align="center"><br>
</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"> - Wednesday's cases</font></strong></font></strong></font></p>
<p><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">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT -A buyer can take steps which are in their control and he cannot be expected to verify records of the supplier's broker to check whether in fact supplier has paid duty on goods supplied by him or not - as long as bona fide nature of consignee transaction is not doubted, credit should not be denied - Revenue appeals rejected: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is not only possible but impractical also for an assessee to further check the records maintained by the first stage dealer and to verify correctness of the same. It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and verified. There is no dispute in the present case that M/s. M K Steels was registered as a dealer with the Revenue and the invoices issued by him reflected his registration number. </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 depreciation is allowable even if machinery is not put to use due to paucity of raw materials - YES: HC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether depreciation can be claimed when business is a going concern and the machinery could not be put to use due to raw material paucity and Whether the word "used" in Section 32 should be understood in a wider sense so as to embrace passive as well as active use. And the verdict goes against the Revenue. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">GTA Service - CENVAT Credit can be used to pay Service Tax by recipient of service: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is engaged in manufacture of yarn of different kinds. The assessee holds Service Tax Registration for the Service Goods Transport Agency ("GTA"). During the period between 1.1.2005 and 30.9.2005, the assessee had paid the service tax due on the GTA service by utilizing the CENVAT Credit availed on inputs and capital goods. The adjudicating authority viewed that such adjustment of the CENVAT Credit towards the liability on Service tax was contrary to the Rule. It was held that the CENVAT Credit could be utilised only in respect of "input service" as per definition of 2(l) of CENVAT Credit Rules, 2004. Thus, utilisation of <em>CENVAT Credit</em> for payment of service tax due was improper and consequently show cause notice was issued, proposing to demand service tax on GTA under Section 73 of Chapter V of Finance Act, 1994 along with interest under Section 75 of the Finance Act, apart from proposing levy of penalty under Section 76 of the Act.</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><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
<p><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>
</body>
</html>