TIOL-DDT 2558 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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><font color="#663399" size="3">TIOL-DDT 2558</font><br>
16 03 2015 <br>
Monday</strong></font></p>
<p align="center"><em><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><strong><font color="#006600">Jurispruden</font></strong></strong></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em><font color="#FF6633" size="4">tiol</font></em></strong></font></strong></font></font><font color="#006600"> - from Supreme Court </font></strong></font></em></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Apple wins Customs - Unjust Enrichment Battle </em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court last week disposed of several tax matters. <strong>DDT</strong> brings you a summary of some of the Indirect tax cases: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Apple_logo.jpg" alt="Legal Corner Icon" width="15" height="16" hspace="5" border="0" align="left"><strong><font color="#FF6633"><em>Apple wins Customs - Unjust Enrichment Battle</em></font></strong>: Apple India Pvt. Ltd. filed a refund claim for an amount totalling to Rs. 5,22,27,424/- being the 4% on the Special Additional Duty (ADC/SAD), paid while importing goods. The adjudicating authority after considering the said claim of refund rejected the same on the grounds that the assessee has failed to prove that they had not passed on the incidence of duty to the customers or any other person and also on the ground that they have not furnished required documents in relation to refund claims. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Apple approached the Commissioner of Customs (Appeals) who held that the assessee Apple is entitled for refund and accordingly, allowed the appeal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aggrieved by the same, the Revenue preferred an appeal to the CESTAT. The Tribunal held that audit report shows that the burden of duty has not been passed on either directly or indirectly to the domestic customers. While coming to the conclusion, the auditors have taken into account how the price of traded goods have been arrived at and therefore, the Tribunal was of the view that no interference is called for and dismissed the appeal. -<strong> <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTYwNjc=" target="_blank">2013-TIOL-1973-CESTAT-BANG</a></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The aggrieved Revenue approached the High Court.The High Court found no merit in the appeal and dismissed it. - <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTYwNjg=" target="_blank">2014-TIOL-1544-HC-KAR-CUS</a></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While reporting this <strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjE0NjE=" target="_blank">DDT 2434</a></strong> - 10.09.2014, said, "<em>We don't know whether the Commissioner will accept this order of the High Court or go to the Supreme Court</em>." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The refund involved was about five crore rupees and you can't imagine revenue not appealing. So off they went to the Supreme Court. The Supreme Court on 13.03.2015, condoned the (usual) delay and dismissed the Revenue SLP. Maybe Apple is richer in India by a few crores! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633"><em>CE -Assembling of CNG Kits does not amount to manufacture</em></font></strong>: For making a CNG kit, the assessee puts the various imported and indigenously procured items in a box called CNG Kit and they also provide a diagram/blueprint manual showing as to how the CNG kit is to be fitted in a particular vehicle. It is these CNG kits, which are sold by the assessee to individual customers and also installed in the vehicles. In some cases, the assessee sells the packaged CNG kits to independent traders as well. The Commissioner was of the view that this activity of the assessee - making CNG kit out of different components either imported or indigenously procured items, amounts to manufacture and would attracted central excise duty. The duty involved was nearly five crores and the penalty 50 lakhs in addition to the mandatory equal penalty. CESTAT allowed the appeal of the assessee and set aside the order of the Commissioner. - <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTM2OTg=" target="_blank"><strong>2014-TIOL-796-CESTAT-DEL</strong></a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While reporting the above CESTAT Order, we commented, "<em>A gaseous demand! Perhaps a refresher course on ‘manufacture' would be welcome.</em>" But ten crores of demand and you can't expect the Department to stop the litigation at the CESTAT. They took the matter in appeal to Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Apex Court condoned the usual delay and dismissed the Revenue appeal on 13.3.2015. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633"><em>CE -Valuation - cost of packing</em></font></strong>: the finished products manufactured are packed in tins and plastic containers, which are then put in carton boxes and sold to the wholesale dealers for the purpose of transportation. The assessee had filed a claim of refund for Rs.1 ,22,740/- in the year <strong>1989</strong> claiming that the duty paid on the cost of cartons cannot be included in the assessable value of the final product i.e. paints as held by the Supreme Court in<em> Godfrey Philips Ltd</em>. - <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2002/2002-TIOL-384-SC-CX-LB.htm" target="_blank">2002-TIOL-384-SC-CX-LB</a></strong>. The Assistant Collector of Central Excise rejected the refund claim and the Commissioner (Appeals) confirmed the order. (What's New - the same old story repeated infinitely). The Tribunal allowed the assessee's appeal. Revenue does not suffer such orders and took the matter to the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court on 9th March 2015, dismissed the Revenue appeal observing that the <em>test is whether packing done in order to put the goods in marketable condition and whether the goods are capable of reaching the market without the type of packaging concerned. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The refund involved was Rs.1,22,740/, which is not yet received by the assessee. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwNjc3" target="_blank">2015-TIOL-18-SC-CX </a></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633"><em>CE - Clearance to EOUs - Limitation</em></font></strong>: The assessee is engaged in the manufacturing of air-conditioning machinery and parts thereof. Some of the air-conditioning units are manufactured by utilising the parts manufactured in the same factory were sent by it to 100 per cent Export Oriented Units without payment of duty, in terms of various notifications. The plea of limitation was rejected by the Adjudicating Authority on the ground that the assessee did not disclose to the Department that the final product was supplied to 100 per cent Export Oriented Units. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal noted that there was in fact a disclosure of the aforesaid fact in CT(3) certificate which was submitted by the respondent to the Department. It was noted that no clearance could have taken place without the knowledge of the officer as to the ultimate destination of the goods and the fact that they were cleared without payment of duty in terms of the exemption notification which was specified in the application. On that basis, the Tribunal held that proviso to Section 11(A)(1) of the Act will not get attracted and thus, the show cause notice was beyond the period limitation as specified under Section 11(A)(1) of the Act. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Going through the material on record, Supreme Court found that the Tribunal is justified in taking the aforesaid view. Thus, there is no merit in this appeal and the same, was dismissed on 09.03.2015. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Show Cause Notice in this case was issued on 03rd September, 1992 - twenty three years ago! </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwNjc4" target="_blank">2015-TIOL-19-SC-CX </a></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633"><em>CE - Rectification of Mistake - No rectification if the issue was not originally argued</em></font></strong>: The Tribunal dismissed the ROM application of the Department with the observations that the issue raised in the rectification application was not argued at the time of hearing of the main case. This aspect could not be disputed by the senior counsel appearing for the Department. And the unrelenting Revenue took the matter in appeal to the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court on 10.03.2015 observed that there was no error in the order passed by the Tribunal and dismissed the Revenue appeal.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, you know how much the Board contributes to the clogging of the justice pipeline. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwNjc1" target="_blank">2015-TIOL-16-SC-CX</a> </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633"><em>CE - Demand - Suppression - Limitation - </em></font></strong>: The appellant is engaged in the business of cutting larger steel plates into smaller size and shapes as required by the customers. The Supreme Court noted "it is abundantly clear that even as per the Department, there were certain doubts relating to excisability of the process of profile cutting. In view thereof, if the appellant also had nurtured this belief that the process carried out by him does not amount to manufacture and did not pay the excise duty, we can safely infer that this conduct of the appellant was a bona fide conduct and cannot be treated as contumacious or willful suppression. Thus, on the facts of this case, proviso to Section 11A(1) of the Act would not be attracted. The imposition of penalty upon the appellant is unwarranted." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court on 10th March 2015 set aside the Penalty, but duty was confirmed as uncontested. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see<a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwNjc2" target="_blank"> 2015-TIOL-17-SC-CX </a></font></strong></p>
<p align="center"><font size="3"><strong><em><font color="#006600" face="Georgia, Times New Roman, Times, serif">VCES 2013 - Asatyameva Jayate - Careless drafting of Law costs Revenue dear</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> first proviso to Section 106 of the Finance Act 1994 (the Service Tax Voluntary Compliance Encouragement Scheme, 2013) reads as: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that any person who has furnished return under section 70 of the Chapter and disclosed his <font color="#FF0000"><strong>true liability</strong></font>, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return : </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This would mean that a person who has filed his return and disclosed his true liability would not be eligible to file the declaration under the VCES and avail its benefits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What about a person who had filed the return, but had not disclosed his true liability ? He is eligible!!! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Well, that's how they wrote the law. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Take an example. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Service Provider - let's call him ISP declared in his ST-3 return a service tax liability of Rs. 31,51,010 for the period October 2007 to March 2012. Though he had declared the tax payable in his returns, he had not paid the tax. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the VCE Scheme became operational, he filed a declaration under the Scheme claiming that he had not disclosed his true liability in the returns and he is now declaring the true liability as Rs.31,54,010 - that is just Rs.3000 more than what he had declared in his return. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Designated Authority referred to the fact that on scrutiny of the annexures/calculation sheets submitted along with this application, <em>vis-a-vis</em>, the service tax-3 returns filed in the past in respect of the above services, it appeared that the tax dues of Rs.31,51,010/- claimed under the declaration for the above period has already been disclosed in the respective ST 3 returns, and the said disclosed dues of Rs.31,54,010/-, are not paid during the respective period. Therefore, the petitioner did not appear eligible to make declaration for the period, as envisaged under the first proviso to Section 106(1) of the Finance Act and his application was rejected. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our ISP filed a writ in the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the High Court, the Government's Counsel was unable to point out any provision by which parties like the petitioners are not eligible for the VCS scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He has filed the return, but now he says in the amount payable there was a difference of Rs. 3000 which he had not paid and which he had disclosed as his true liability; so now he is eligible for the Scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court quashed and set aside the impugned order and directed that the declaration shall now be dealt with and scrutinized in terms of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 and the Service Tax Voluntary Compliance Encouragement Rules, 2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The whole litigation started because of the faulty drafting of the Law -<em> Provided that any person who has furnished return under section 70 of the Chapter<font color="#FF0000"><strong> and disclosed his true liability</strong></font>, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return</em>: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There was absolutely no need for writing those words (marked in red) or else they should have made it clear that the Scheme will not be applicable for the amount of tax already declared as payable, but not paid. In the above case, the <font color="#FF0000"><strong>Voluntary</strong></font> compliance was only for Rs. 3000/-, but he could claim the benefits of the Scheme for Rs. 31 lakhs - after all the 31.51 lakhs, the Government could any way recover even without this Scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board should not consider that all the CBEC officers are competent to write laws; they should take the help of lawyers and retired judges who know the law - after all they don't teach you law writing in NACEN! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is not a hypothetical case - we bring you the real High Court order today. Please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=23104" target="_blank">Breaking News</a></strong>. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">FTP - Military Stores - NOC </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has notified the list of military stores that requires NOC from Department of Defence Production for export. Serial No. (S. No.) 4 of the Table A of Schedule 2 of ITC (HS) Classification of Export and Import Items is substituted. The restrictions for export are: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) No Objection Certificate (NOC) shall be obtained from the Department of Defence Production, Ministry of Defence, New Delhi as per the provisions of Standard Operating Procedure (SOP) of Department of Defence Production, as available on the website of Ministry of Defence. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The description of item in the Shipping Bill shall prefix the Serial No. of the item indicated in Export Licensing Note of Table A viz. MS 001 a or MS 001 b... or as the case may be. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) The Shipping Bill shall indicate the number and date of NOC of Department of Defence Production. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTE=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 115 (RE - 2013)/2009-2014, Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">FTP - SCOMET List Amended </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has made amendments/additions to Categories 2, 3, 5 & 7 of SCOMET list [Appendix 3 to Schedule 2 of ITC(HS) Classification of Export & Import Items]. This list of specified goods, services and technologies, i.e. Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) was notified vide Notification No.37 (RE-2012)/2009-2014 dated 14th March, 2013 and amended vide Notification No.26 (RE-2013)/2009-2014 dated 3rd July, 2013. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 116 (RE - 2013)/2009-2014, Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><strong><font size="3" face="Georgia, Times New Roman, Times, serif"><em><font color="#006600">FTP - Addition of two new ports for import of new vehicles </font></em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>KATTUPALLI</strong> Port and APM Terminals, Pipavav Port are added to the existing list of 12 ports/ICDs through which import of new vehicles is permitted under Policy Condition 2(II) (d) of Chapter 87 of ITC(HS) 2012, Schedule 1 (Import Policy). Accordingly, Policy Condition 2(II) (d) of Chapter 87 is revised. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 117 (RE - 2013)/2009-2014, Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Anti Dumping Duty on Sheet Glass </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed Anti Dumping Duty on "Sheet Glass" falling under Chapter 70 originating in, or exported from, China PR. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The anti-dumping duty imposed under this notification shall be effective for a period of <font color="#FF0000">five years</font> (unless revoked, superseded or amended earlier). No sanctity for this, as we know how they are being extended and resurrected. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 07/2015-Customs (ADD), Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Safeguard Duty on Saturated Fatty Alcohols - Just in Time </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed definitive safeguard duty on Saturated Fatty Alcohols with effect from 13.3.2015. The Provisional Safeguard Duty was imposed by Notification <a href="http://taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc1MjE=" target="_blank"><strong>No. 03/2014</strong> </a>-Customs (SG), dated the 28th August, 2014 and was to be in force for a period of two hundred days from 28th August, 2014. The 200 days would have expired yesterday, but now the Government took care to see that the definitive duty is imposed before the provisional imposition lapsed. Kudos! </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 1/2015-Customs (SG), Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Tariff Value of Gold, Silver Decreased </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Government has decreased the Tariff value of Gold from 393 USD to 375 USD per 10 gms. The tariff value of Silver is also decreased from 549 USD to 512 USD per kilogram. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff values of most of the oils have also been reduced. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tariff values as on <strong>27.02.2015 </strong> and with effect from <font color="#FF0000"><strong>13.03.2015</strong></font> are as under: </font></p>
<div align="justify">
<table border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D7ECD7">
<td colspan="5" valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">Table 1</font></strong></div></td>
</tr>
<tr bgcolor="#D7ECD7">
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></div></td>
<td valign="top" bgcolor="#D7ECD7"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) <br>
from 27.02.2015 </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) <br>
from 13.03.2015 </font></strong></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></div></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">684 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">686 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">706 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">703 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">695 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">695 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">715 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">707 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">718 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">710 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others -Palmolein </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">717 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">709</font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">803 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">800 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3508 </font></strong></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3495 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3FEF9">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3747 </font></strong></font></div></td>
<td valign="top" bgcolor="#D3FEF9"><div align="right"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3747 </font></strong></font></div></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">Table 2 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D7ECD7">
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD <br>
from 27.02.2015 </font></strong></div></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD <br>
from 13.03.2015 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D7ECD7">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><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></td>
<td valign="top"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">393 per 10 grams </font></strong></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">375 per 10 grams </font></strong></font></div></td>
</tr>
<tr bgcolor="#D7ECD7">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><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></td>
<td valign="top"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">549 per kilogram </font></strong></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">512 per kilogram </font></strong></font></div></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">Table 3 </font></strong></font></div></td>
</tr>
<tr bgcolor="#FFD8B0">
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) <br>
from 27.02.2015 </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) <br>
from 13.03.2015 </font></strong></div></td>
</tr>
<tr bgcolor="#FFD8B0">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></td>
<td valign="top"><div align="right"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2280 </font></strong></font></div></td>
<td valign="top"><div align="right"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2280 </font></strong></font></div></td>
</tr>
</table>
</div>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTc3OTU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 30/2015-Cus.(N.T.), Dated: March 13, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Cop kills Counsel - Lawyers to Boycott Courts Today </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Bar Council of India has strongly condemned the ghastly and brutal killing of a lawyer by police officials in court premises at Allahabad on 11th March. The Bar Council says that to show their solidarity, lawyers throughout the country shall abstain from attending their works on 16th March 2015. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chief Justice of India Justice HL Dattu said, "I will travel to Allahabad if need arises to convince the Bar that going on strike is not a solution to the problem." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Meanwhile the Supreme Court Bar association in a Circular said that while SCBA members will not abstain from work on Monday, 16th March 2015, <em>we will lodge our protest by putting a white ribbon on our coats on Monday</em>. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">No Holiday for Gandhi Jayanti in Goa? </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Gandhi_Jayanti1.jpg" alt="Legal Corner Icon" width="252" height="164" hspace="5" border="0" align="left">As clarified by the Goa Government it seems there was some mistake in the Holidays list of 2015 released by the Goa Government and Gandhi Jayanti - October 2 nd was not in the holidays list. And that has created a political furore. All kinds of Gandhi followers are aghast that the Father of the Nation is insulted. Perhaps Gandhiji would have been aghast to know that his birthday is declared as a holiday. The greatest tribute that we can pay to the Father of the nation would be to work an extra hour on that day. Gandhiji really wanted a clean India. Why can't we all go to the offices and workplaces on Gandhi Jayanti and clean up the surroundings? Swachch Bharat indeed! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The picture below is the screenshot of the website of Goa Government taken this morning which does not include Gandhi Jayanti as a holiday. </font></p>
<p align="justify"> </p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Goa_Government.jpg" alt="Legal Corner Icon" width="359" height="300" hspace="5" border="0" align="center"></font></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"><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></strong></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>
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