TIOL-DDT 2510 · the untouched capture
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<!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 align="justify"><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif"><s><strong><font size="2"><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=20079"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2014_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="250" height="123" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></s>TIOL-DDT 2510</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br> 05 01 2015<br> Monday</font></strong></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">JN Customs House committed to excellence in taxpayer services </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> Public Notice issued by Jawaharlal Nehru Custom House, Nhava Sheva, says: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>This is to inform all Importers/Exporters, Custom House Agents, Custodians and the members of Trade that the Jawaharlal Nehru Customs House is committed to excellence in taxpayer services. In order to achieve this objective Jawaharlal Nehru Customs House is implementing SEVOTTAM which will cater to the need of wide range of clientele segmentation. In pursuance to the aforesaid goal a Centralized Receipt Section in Correspondence and Record Section has been created in Jawaharlal Nehru Customs House which will receive all correspondence of all Commissionerates. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. All Importers/Exporters, Custom House Agents, Custodians and the members of Trade are hereby instructed to submit their correspondence to the Centralized Receipt Section which will acknowledge the receipt and will assign a Unique Identification Number to each correspondence. No correspondence will be received in any section of any Commissionerate. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. All Importers/Exporters, Custom House Agents, Custodians and the members of Trade are hereby instructed to quote/refer this Unique Identification Number in their future correspondences on the same issue. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The Centralized Receipt Section will receive all written communications including declarations, intimations, applications, claim documents and all grievances. As per the norms of Sevottam, all written communications shall be acknowledged within 07 working days of their receipt. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. It will start functioning from 1st January 2015</font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">. </font></p> </blockquote> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">We are informed by an importer that a Show Cause Notice issued by this Custom House is pending since 2003 and there is no response to any number of letters written to the Commissioner. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/misc_cir/jn15pn_001.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JN Custom House, Nava Sheva, Public Notice No. 1/2015., Dated: January 01, 2015</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs - Declare the Standard Unit Quantity Code (UQC) </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC </strong>in Circular No. 26/2013-Customs dated 19.07.2013 observed that Standard Unit Quantity Codes (UQC) indicated in the Customs Tariff Act, 1975 are not being uniformly declared by importers for the same Tariff Items across different Customs locations. This results in poor quality of trade data and makes meaningful comparisons difficult. The use of non-uniform UQCs reduces utility of data in the National Import Data Base (NIDB) in comparing the declared value of a product with contemporaneous imports of identical or like/similar goods. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Delhi Customs in a Public Notice states, </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The Customs Tariff Act, 1975 prescribes only a single 'Unit Quantity Code (UQC)' against each Tariff Item and it is the requirement of the law that the same is properly declared by importer / Customs Brokers in the Bills of Entry at the time of self assessment under Section 17 of Customs Act, 1962. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, Directorate General of Valuation has observed description of goods mentioned by the Importers in the Bills of Entry are either vague, incomplete or are not standard. It is emphasized that the detailed description of goods including parameters having a bearing on value, viz, composition/ percentage of the product, grade, configuration, denier, gsm, size, type / brand, machine /hand made, other special attributes, etc., should be declared in the Bills of Entry. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is, therefore, brought to the notice of all the Importers/ Customs Brokers that they should declare complete & relevant description of the import goods in the bills of entry, including vital parameters which influence the valuation of the goods, viz., composition / percentage of the product, grade, configuration, denier, gsm, size, type/ brand, machine made or handmade, etc., with the correct and prescribed Standard Unit Quantity Codes (UQC) as per the Customs Tariff Act, 1975. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Deviation from the prescribed norms may lead to delayed clearance due to consequential scrutiny and investigation with penal actions. ­ </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please also see <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTgyNDk=" target="_blank"><strong>Standard Unit Quantity Code (UQC) - be sure of your product - litres or metres in DDT 2153 22.07.2013</strong> </a>and <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MzA5Mw==" target="_blank"><strong>DDT 273 30 12 2005</strong> </a></font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/misc_cir/jn14pn_037.htm"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Delhi Customs Public Notice No. 37/2014., Dated: October 08, 2014 </font></strong></a></p> <p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><em><font size="3">Cabinet Committees Reconstituted </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has reconstituted several Cabinet Committees including the ones on Economic Affairs; Political Affairs; Security and Appointments. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Appointments Committee of the Cabinet will now have only two Members - the Prime Minister and the Home Minister. The Cabinet Committee on Economic Affairs will include apart from the Prime Minister, Raj Nath Singh, Arun Jaitley, Venkaiah Naidu, Nitin Gadkari, Manohar Parikkar, Suresh Prabhu, Sadananda Gowda, Ravi Shankar Prasad, Ashok Gajapathi Raju,Harsimrat Kaur Badal, Radha Mohan Singh with Dharmendra Pradhan Nirmala Sitharaman and Piyush Goyal as Special Invitees. So, they are perhaps the most powerful Ministers in the Indian Cabinet. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/comp-cabinet-committee.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MoF Dept. of Revenue Office Memorandum in F. No. O-21030/23/2014-coord., Dated: December 16, 2014. </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs Brokers Licence - Double Security? </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> a recent meeting of the Cochin Custom House, the Cochin Customs Broker's Association requested the Commissioner to exempt submission of the Security Deposit of Rs.75,000 at the time of submission of renewal application. He stated that, after completion of all scrutiny and verification by the Department, before the formal renewal of CHA License by the Commissioner, the CHA may be permitted to submit the same. He explained that, in cases of renewal, already a Security Deposit of Rs.75,000 is pending with the Department and as the processing of the renewal application requires two-three months, in the present scenario - double the required amount will be blocked with the Department. </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner stated that the submission of Bank Guarantee / Demand draft for the prescribed amount along with the application for renewal is a pre-requisite. However, if the existing Bank Guarantee / Demand draft is valid for a reasonable period beyond the renewal time, the Department does not insist for BGs/DDs afresh. He also stated that in all normal cases wherein the documents submitted along with renewal application are proper, all efforts are being taken to grant the renewal within a week's time. </font></em></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">Relieve the transferred officers - CBDT Pr. CCITs </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TRANSFERRING</strong> the IRS officers is a difficult job for both the Revenue Boards, but getting the transferred officers to join at their new places, is a herculean task. If you don't like your transfer, wait and watch; something may happen and you will get a better posting. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a letter to the Principal Chief Commissioners, the CBDT informs them that all the officers under orders of transfer were to be relieved with immediate effect, failing which the officers were to be deemed as relieved w.e.f 14.11.2014.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With the due date for deemed relieving (14.11.2014) having already expired, Board directs that all the officers (in all grades of Group A) under transfer be asked to join at their new place of posting immediately. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board further reminds that the details of relieving and joining of each officer are required to be updated in CMS by the <strong>concerned</strong> Pr. CCIT(CCA) / Pr. DGIT using his/her user-id and password immediately. Board wants the compliance report regarding the above to be forwarded to the Database Cell through email or through fax at the earliest. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/cbdt_tarnsfer_632_2015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Letter DBC/2014-15/Relieving/632, Dated: January 02 2015 </font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">RMS for Exports through JN Customs - Standing Order </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Commissioner of Customs NS IV has issued a Standing Order superseding several previous Standing Orders, to facilitate trade and for better compliance. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1. Procedure regarding Carting of Export goods - marking of packages</strong>: All the officers conducting examination of export goods are hereby directed to ensure that: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. All the packages brought for export should be properly marked. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. Total Consignment relating to one shipping bill should be stacked distinctly. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c. The stencil or printing marking on all the packages should be distinct, bold and clear so that the packages can be easily identified and co-related with the respective shipping bills. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d. No cargo should be allowed to enter the CFS without proper cover of documents, marks and nos. and description of goods and clear endorsement regarding verification of seals / carting permission. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e. If any packages are found to be attempted to be exported without affixing marks and numbers as detailed above, the officer should bring this to the notice of Superintendent and AC/DC and appropriate action should be initiated against the exporters. Action should be also be initiated against CHA / CFS found not adhering to these provisions. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Accuracy of declaration in export documents: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a) All the officers are directed to ensure that while assessing, examining/inspecting or giving LEO to export goods, in all S/Bills, the units of quantity should only be in terms of<strong> standard units of quantity</strong>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b) During assessment and examination the officer should ensure that accurate, specific and complete description are given in the shipping bill for the correct classification, valuation and assessment of goods. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c) It has been noticed that essential documents in some cases such as CENVAT Certificate, Self Declaration, Leather Declaration etc. required to be filed are not produced in time. In some case it is observed that merchant exporters are not declaring the name and address of the supplier of the export goods in the CENVAT declaration. Such exporters should be insisted upon to declare the same. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Re-export of goods: </strong>All cases of re-export to the same destination shall require compulsory 100% determination of identity of goods by AC/DC concerned. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Seizure and release of goods:</strong> In case where export goods are found to be mis-declared in terms of quantity, value and description and are seized for being liable to confiscation under the Customs Act, 1962, the same may be ordered to be released provisionally on execution of a bond equivalent to the value of export goods with appropriate security to cover redemption fine and penalty. Similar procedure may be followed in respect of goods where determination of value/classification etc. is to be carried out. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Maintenance of Goods Registration Register and Discrepancy Register:</strong> Each export shed / CFS is required to maintain a goods registration register which acts as a control register for the supervisory officers such as AC / DC, JC, Commissioner. The goods registration register should give a clear picture of the nature of goods being sought to be cleared and which have already been carted into the CFS. No registration of cargo should be done without a clear receipt endorsement with location from the CFS. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Procedure to be followed at Gate:</strong> As introduction of the Gate Module in ICES system may take some time, the following procedure shall be followed with immediate effect and until further orders: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. All CFSs shall immediately provide ICES terminal and EDI/internet connectivity to the Customs Gate Officers deployed therein. The Gate Officers shall get their SSO-ID mapped in the ICES to view the document and its status. The Gate Officers can also view the documents through internet from ICEGATE, whether the Bill of Entry has been given out of charge by the proper officer. By viewing the documents, the Gate Officers can check from the system, before allowing physical removal of cargo from the CFS. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Shed Appraising Officers/Superintendents shall give a list of Bills of Entry, in respect of which OOC has been given by them, to the Gate POs at periodical intervals i.e. at 3 PM and 8 PM. The Gate POs should verify the OOCs presented to them for their <em>bonafide</em> nature and allow the physical removal of cargo from the gate of CFS from these lists in case access to system is not available/ procedure at Sr. No. (a) is not in place. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The AC (Docks), Admin will circulate specimen signatures and stamps of all OOC's Officers posted at the Docks to all Gate PO's. Gate PO's should keep this list readily available for quick verification. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Gate POs must also thoroughly examine the clearance/exit documents presented to them, before allowing physical clearance of cargo. </font></p> </blockquote> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/misc_cir/standingoder14_12.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JN Customs NS IV Standing Order No. 12/2014., Dated: December 17, 2014 </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" face="Georgia, Times New Roman, Times, serif"><em><font size="3">Jurispruden</font></em></font><font size="3" face="Georgia, Times New Roman, Times, serif"><em><font color="#FF6633" size="4">tiol</font><font color="#006600">-Tuesday's cases</font></em></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">Central Excise </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT - If department levies and collects CE duty on goods removed from factory, they cannot claim, for purpose of allowing CENVAT credit, that process of manufacture had not taken place: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CCE, Rohtak held that converting black rods/bars into bright bars did not amount to manufacture during the relevant period (May 2003 - April 2004) and, therefore, the CENVAT credit taken on capital goods/black rods/bars used for making bright bars was not admissible. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly, the adjudicating authority disallowed the CENVAT credit of Rs.68.24 lakhs [Rs.67.72 lakhs on inputs &Rs.52,000/- on capital goods] and ordered recovery of the same alongwith interest and an equivalent penalty. This order was passed in September, 2013. </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 conversion of capital asset such as Floor Space Index into stock-in-trade of business carried out by assessee is to be deemed as 'transfer' u/s 2(47) - NO: HC</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a partnership firm engaged in the business of real estate and also running a theatre. In the year 1971, the assessee acquired a piece of land through lease deed. The assessee constructed two theatres on the said land and started earning income by exhibiting films as well as rental income from some of the shops in the theatre building. Later on, the real estate business was started. In January, 1988, the assessee introduced FSI as stock-in-trade. The assessee passed accounting entry in the books of account by crediting Rs.1,10,25,000 to the account of capital reserve A/C" and debiting to the account of FSI Right A/c. The assessee had shown capital gain in its return of income for the AY 1993-94. However, the AO rejected the assessee's claim. On appeal, CIT(A) allowed the appeal of the assessee. On further appeal, Tribunal had dismissed the said appeal. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE issue before the Bench is - Whether conversion of capital asset such as Floor Space Index into stock-in-trade of business carried out by assessee is to be deemed as 'transfer' u/s 2(47). And the answer is NO. </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">Whether adjustment of excess payment against short payment has to be allowed on finalisation of Provisional assessment - Matter goes to Third Member of CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Appellants cleared their products viz. lead and zinc concentrates to their sister concerns and as the actual moisture content and arms-length price of the products were not available at the time of clearance, the same were assessed provisionally. The provisional assessments were later finalised for the period from 1.4.2006 to 31.3.2007. At the time of finalisation, it was found that the Appellants had short paid duty to the extent of Rs. 8,75,83,871/-during the period 1.4.2006 to 11.1.2007 and excess paid duty to the extent of Rs.3,53,74,279/- during the period 12.1.2007 to 31.3.2007. As a result of finalisation, the adjudicating authority:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Demanded the short paid duty of Rs. 8,75,83,871/- </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Did not allow adjustment of excess duty paid as their sister concerns (smelter units) to whom the goods were supplied have already availed Cenvat credit in respect of the duty paid on the said goods. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Demanded interest on the dues. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether inter se adjustment of duty short paid and duty excess paid during the period of provisional assessment is permitted at the time of finalisation of assessment in terms of Rule 7 of the Central Excise Rules when the appellants are not entitled to refund of duty excess paid. Whether interest is chargeable on the duty short paid in terms of sub-rule (4) of Rule 7 of Central Excise Rules regardless of the duty excess paid during different segment of the period involved when the appellants are not entitled to refund of duty so excess paid. </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@tiol.in"><strong>vijaywrite@tiol.in </strong></a></font></p> </body> </html>