TIOL-DDT 2220 · the untouched capture
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<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 2220 </font><br>
30.10.2013 <br>
Wednesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti Dumping Duty on Paracetamol - Life after Death </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION </strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_099.htm" target="_blank"><strong>No. 99/2007-Cus</strong></a> dated 03.09.2007 imposed definitive Anti-Dumping Duty on Paracetamol exported from China. This Notification was in force up to 02.09.2012. Para 2 of the Notification reads:</font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, on 03.09.2012, this Notification expired, but the designated authority vide notification F.No.14/1009/2012-DGAD, dated the 28th August, 2012 has recommended continuation of ADD on Paracetamol. How was this to be done? Here is the simple way invented by the Board. They issued a Notification to insert para 3 in the above Notification as under: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Notwithstanding anything contained herein above, this notification shall remain in force up to and inclusive of the 2nd September, 2013, unless revoked earlier. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, it was resurrected by Notification No.<strong> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=337&filename=notification/custom/2012/ctariffadd12_042.htm" target="_blank">42/2012-Cus</a>.</strong>, (ADD), dated September 19, 2012 to be alive till 2nd September 2013. On 3rd September 2013, it had its second death. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Designated Authority in its findings dated 26th August 2013 found that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. there has been continued dumping of the subject goods from China PR and the dumping is likely to continue and increase if the anti-dumping duty is allowed to cease; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. despite the anti-dumping measures in force, the subject goods are entering the Indian market at dumped prices and both the dumping margin as well as the injury margin has remained significant, resulting in continued injury to domestic industry; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. the volume of dumped import is likely to increase causing further injury to the domestic industry in the event of revocation of anti-dumping duty; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. should the present anti-dumping duties be revoked, dumping of the subject goods may in all likelihood intensify, causing further injury to the domestic industry. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">and recommended <strong>continued</strong> imposition of the anti-dumping duty against the subject goods, originating in or exported from the subject country. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But this<strong> continued</strong> imposition had to be done before 3rd September 2013, which could not be done. So, in spite of the fact that there was continued dumping of the goods, the anti dumping notification could not be issued. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Government has issued a fresh notification imposing anti dumping duty on the goods from 28th October 2013 for a period of five years. There was no anti dumping duty on this product from 3rd September 2013 to 27th October 2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Who is to pay for the Revenue loss during this period and who is going to compensate the Indian industry for the<strong> continued</strong> injury during this period?</font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=337&filename=notification/custom/2013/ctariffadd13_026.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 26/2013-Cus (ADD), Dated,: October 28, 2013</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notifies LTU Kolkata Appointments</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBDT has notified the posts of Chief Commissioner, Commissioner and CIT(Appeals) in the Kolkata LTU. A Chief Commissioner of Income Tax will head the Kolkata LTU. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are told that the response is lukewarm from the large taxpayers of Kolkata. It seems only two Nationalised Banks, UCO and UBI have joined so far. Some more PSUs like Hindustan Copper are being wooed. At this rate, it will be a long time before the number of assessees in the LTU reaches a double digit. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2013/it13not083.htm" target="_blank">CBDT Notification No.83</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2013/it13not084.htm" target="_blank">84/2013, Dated,: October 25, 2013</a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Values of Gold Increased - No Change in Other Items </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has increased the Tariff values of Gold from 418 USD to 442 USD per 10gms with effect from yesterday. There is no change in the Tariff Value of other items. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff values as on <strong>15.10.2013 </strong>and with effect from <strong>29.10.2013</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"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD(Per Metric Tonne) <br>
from 15.10.2013 </strong></font></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 29.10.2013 </font></strong></p></td>
</tr>
<tr bgcolor="#D6ADB9">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3)</font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top"><p align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></strong></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">811 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">811 - No Change</font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></strong></p></td>
<td valign="top" bgcolor="#D6ADB9"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></p></td>
<td valign="top" bgcolor="#D6ADB9"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></p></td>
<td valign="top" bgcolor="#D6ADB9"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">862 </font></p></td>
<td valign="top" bgcolor="#D6ADB9"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">862 - No Change </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></strong></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">837 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">837 - No Change </font></strong></font></p></td>
</tr>
<tr bgcolor="#D6ADB9">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></strong></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 Palmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">866 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">866 - No Change </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></strong></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">RBD Palmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">869 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">869 - No Change </font></strong></font></p></td>
</tr>
<tr bgcolor="#D6ADB9">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></strong></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 -Palmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">868 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">868 - No Change </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></strong></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">952 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">952 - No Change </font></strong></font></p></td>
</tr>
<tr bgcolor="#D6ADB9">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3933 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3933 - No Change</font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></strong></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">2556 </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2556 - No Change </font></strong></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 bgcolor="#FFFF00">
<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"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value <br>
(USD) from 15.10.2013</strong> </font></p></td>
<td valign="top"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value <br>
(USD) from 29.10.2013 </font></strong></p></td>
</tr>
<tr bgcolor="#FFFF00">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></p></td>
</tr>
<tr bgcolor="#FFFF00">
<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">71 or 98 </font></p></td>
<td valign="top"><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"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">418 per 10 grams </font></p></td>
<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">442 per 10 grams </font></strong></p></td>
</tr>
<tr bgcolor="#FFFF00">
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></p></td>
<td valign="top"><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"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">699 per kilogram </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">699 per kilogram - <strong>No Change </strong></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 bgcolor="#FFFF00">
<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 size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value (USD Per Metric Tons) from 15.10.2013 </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 Tons) from 29.10.2013 </font></strong></p></td>
</tr>
<tr bgcolor="#FFFF00">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top"><p align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></font></p></td>
</tr>
<tr bgcolor="#FFFF00">
<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">080280 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1707 </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1707 - <strong>No Change </strong></font></p></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_106.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 106/2013-Cus (NT), Dated: October 29, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Pre Shipment Inspection Agencies - Approved</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> DGFT has amended Appendix 5 of the Handbook of Procedures (Vol.I) to approve five new Pre Shipment Inspection Agencies (PSIA) in various countries. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn034.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 34/(RE:2013)/2009-2014, Dated: October 29, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Give them at least <em>in situ </em>promotion as Chief Commissioners - IRS Association urges FM</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> IRS (C&CE) Association President Metta Rama Rao in a letter to the Finance Minister yesterday brought to his notice that the Chief Commissioner promotions have been approved by the ACC and issue of orders is pending for the last 15 days or so. The officers waiting for promotion have already completed 32 years of service while their colleagues in other services have made it to the grade already. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He says that his Association had requested to draw up promotion panels for each category of posts before commencement of panel year. While promotion panels for the Group-B officers and staff are drawn up by field formations on time, the Ministry is not able to do the same for the IRS (C&CE) cadre before the commencement of the panel year. This has resulted in delay of promotions of IRS (C&CE) officers and consequential financial loss. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He requested the FM to issue the promotion orders immediately and if the specific postings cannot be ordered at least in situ promotions may kindly be issued urgently so that these officers can be happy on the eve of Diwali and <strong>other festive season</strong>. By other festive season, does he mean Christmas, Sankranti, Holi????? Did I forget Bhai Dhuj and Chhat Puja? Chhat Puja is worship of Sun God - maybe the prospective Chief Commissioners should pray to the Sun rather than to the Board to deliver to them the promotions already sanctioned by the highest authority in the Government. Bhai Dhuj, which falls on 5th November, is a day when sisters bless their brothers and shower gifts on them. Maybe Didi will bless her brothers with a promotion by that date! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Superintendents who have completed 35 years of service are waiting for their second promotion in life. If this is the way the Board treats its senior-most officers, what can the poor Superintendents expect? </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Over One Lakh Cases pending with an amount of Rs. 1.4 lakh Crores in CBEC Litigation </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS </strong>on 31st July 2013 over one lakh ten thousand cases involving an amount of Rs. 1.4 Crores are pending with the Commissioner (Appeals), CESTAT, High Courts and the Supreme Court. Out of this 1.4 lakh Crores, hardly Rs. 50,000 crores will be realised - after decades. Maybe the FM should try a new amnesty scheme to put an end to all this meaningless litigation. Maybe all these cases can be closed with a condition that the assessees pay an amount of ten percent of the duty involved. Clear the clogs in the litigation mechanism and let us start afresh. Even closing all these cases without even collecting that ten per cent is an idea worth pursuing. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The pendency figures are as given below extracted from the ‘SOP on Litigation in appellate forums' released by CBEC's Directorate of Legal Affairs. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#000040">
<td colspan="7" valign="top"><p align="center"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Pendency of Appeals at various forums as on 31 July 2013.</strong></font></p></td>
</tr>
<tr bgcolor="#A8E2FF">
<td colspan="7" valign="top"><p align="right"><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs Crores</font></strong></em></p></td>
</tr>
<tr>
<td rowspan="2" valign="top" bgcolor="#CEF3FF"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Forum</font></strong></p></td>
<td colspan="2" valign="top" bgcolor="#CEF3FF"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DepartmentAppeals</font></strong></p></td>
<td colspan="2" valign="top" bgcolor="#CEF3FF"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Party Appeals</font></strong></p></td>
<td colspan="2" valign="top" bgcolor="#CEF3FF"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total</font></strong></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#A8E2FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No</font></p></td>
<td valign="top" bgcolor="#A8E2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amount</font></p></td>
<td valign="top" bgcolor="#A8E2FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.</font></p></td>
<td valign="top" bgcolor="#A8E2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amount</font></p></td>
<td valign="top" bgcolor="#A8E2FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.</font></p></td>
<td valign="top" bgcolor="#A8E2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amount</font></p></td>
</tr>
<tr bgcolor="#FFFF00">
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Supreme Court</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2031</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6753</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1094</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2405</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3125</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9158</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">HighCourt</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6724</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6580</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7731</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8125</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14455</font></p></td>
<td valign="top" bgcolor="#00CC00"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14705</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CESTAT</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19826</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14839</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">45500</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91025</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65326</font></p></td>
<td valign="top" bgcolor="#0066FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">105864</font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner(A)</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4118</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">691</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32530</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8872</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">36648</font></strong></p></td>
<td valign="top" bgcolor="#FF0000"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9563</font></strong></p></td>
</tr>
<tr bgcolor="#00E800">
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Total<br>
(All Forums)</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">32,699</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">28,864</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">86,855</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">1,10,428</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">1,19,554</font></strong></p></td>
<td valign="top"><p><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">1,39,292</font></strong></p></td>
</tr>
</table>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC SOP on Litigation in Appellate Forums - Proof reading absent? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC's</strong> Directorate of Legal Affairs has released a ‘<strong>Standard Operating Procedures on Litigation in Appellate Forums</strong>'.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In her preface, Sandhya Baliga, Member (L&J), states,</font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"The Standard Operating Procedures for handling litigation in the Supreme Court, High Court and CESTAT has been a long felt need. This Manual of SOP is one of the flagship documents published from the Directorate of Legal Affairs, to streamline handling of litigation in the Department. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It has been our endeavour to ensure clarity and brevity while covering the <font color="#FF6633">have been written given the format of examination of the orders in accordance with the provisions of law</font>."</font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Obviously, babus don't believe in proof reading. In the Member's Preface, apparently some lines are missing in the above para and nobody bothered to read it a second time - even if it was a preface by the Hon'ble and exalted MEMBER! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This minor lapse not withstanding the SOP is a well-prepared manual, which should be useful to the Departmental officers in effectively handling their cases in the various appellate forums. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The manual says, <strong><em>"Every decision of the Hon'ble Supreme Court is final and needs to be implemented without waiting for any administrative concurrence."</em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2">PS: </font></strong><font size="2">After we published the above item, we have been informed by Directorate of Legal Affairs that the unintentional error was corrected at the time of issue of the manual and what we had carried was a draft version. We are grateful to the Board and Directorate – the corrected version is now uploaded. The para in question now reads as, </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>It has been our endeavour to ensure clarity and brevity while covering the<font color="#0000FF"> minutest issue relating to litigation at various forums. Specific chapters </font><font color="#FF0000">have been written given the format of examination of the orders in accordance with the provisions of law. </font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We have now uploaded the corrected version. </font></p>
</font>
<p><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/SOPFINAL510.pdf"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The SOP Manual </font></strong></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"> - Thursday's cases</font></strong></font></strong></font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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</strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">VCES - Bank accounts of Rs. 1.22 Crores attached - Assessee files declaration under VCES - Release of attachment ordered on payment of Rs. 8 Lakhs: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> petitioner has challenged the notice dated 1 October 2013 Issued by the Superintendent, Group X, Anti Evasion, Service Tax II, Mumbai (Respondent No.2) under Section 87(b) of the Finance Act 1994. By the impugned notice, the respondent No.2 has directed the petitioner bankers viz. Respondent Nos 5 to 8 banks not to allow any withdrawal from the account of the petitioner to the extent of Rs.1.22 crores as the same is due to the revenue from the petitioner </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Counsel for the petitioner states that so far as dues payable upto 31 December 2012 is concerned they have already made an application for availing of the benefit of the Service Tax Voluntary Compliance Encouragement Scheme (VCES). Further, under that scheme the petitioner's liability would be to pay only 50% of the outstanding liability by 31 December 2013. It is submitted that the entire amount of Rs.31,96,971 is payable in respect of dues prior to 31 December 2012. Therefore, at this stage nothing is payable by the petitioner to the revenue subject to petitioner's application for availing of the benefit of the scheme being accepted by the revenue. </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 when assessee, subsidiary of foreign company, incurs certain expenses for acquiring shares from parent for allotting same under ESOP to employees, such expenses are to be allowed as revenue expenditure - YES: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong> Company is primarily engaged in the marketing and distribution of healthcare products, specifically diabetes care products such as insulin formulations/other insulin products. It filed its ROI claiming deduction of certain expenses. The return filed by the assessee was selected for scrutiny. During the course of assessment proceedings the AO observed that employee of assessee Company had received shares of parent Company on discounted price and in this transaction the difference occurred in fair market price and discounted price had been paid by the assessee Company to its parent company and deduction of this difference had been claimed by the assessee as revenue expense. The issues before the Bench are - Whether when the assessee, a subsidiary of a foreign company, incurs certain expenses for acquiring shares from the parent for allotting the same under ESOP to an employee, such expenses, which represent the difference with the fair market value, are to be allowed as revenue expenditure and Whether expenses incurred for the benefit of third party are not allowable if the same are incurred on account of commercial expediency. And the verdict goes in favour of 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">Brown Sugar is not an agriculture waste like Bagasse or Press Mud -it is residue of manufactured product viz. ‘sugar'- brown sugar is also marketed and used for human consumption - Appeal dismissed: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellants are engaged in the manufacture of sugar and availing CENVAT Credit on inputs. During the manufacture of sugar, a residue of manufactured product known as "Brown Sugar" remains. This residue sugar is brown in colour and sucrose content is less than normal/standard sugar. Most of the sugar-manufacturing units reprocess and convert the same into standard sugar and clear such sugar on payment of duty. However, sometimes, Brown Sugar is also sold which may be used for reprocessing and converting into normal sugar or used for normal consumption. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant clears "Brown sugar" from the factory at NIL Tariff rate under Chapter heading 23.01 which covers "Residues and from food industries, including bagasse, other waste of sugar manufacture and oil cakes." Since the Appellant availed CENVAT Credit on various inputs but did not maintain separate accounts of inputs used in the manufacture of exempted "Brown Sugar", Revenue demanded an amount of Rs.93,484/- as 8% of sale price of brown sugar under Rule 6 (3)(b) of CENVAT Credit Rules, 2001. </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><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>
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