TIOL-DDT 2602 · 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"><font 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="3"><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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3"><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=23157"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2015_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="300" height="148" hspace="5" border="0" align="right" ></a></font></strong></font></strong></font></strong></font></strong></font></strong></s></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></s></font></strong></font></strong></font></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2602 </font><br> 21 05 2015 <br> Thursday </strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>CAG says Customs and Central Excise Welfare Fund is not necessary - Huge Mess in CBEC fund spending </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>CAG's latest Audit Report on Government Finances had some scathing remarks on how the CBEC spent money rather lavishly and carelessly. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs and Central Excise Welfare Fund </strong></font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Creation of Funds :</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> As a part of liberalization of the policies and procedures relating to grant of rewards to the government servants, the government decided to create three funds, namely (i) Customs Welfare Fund, (ii) Performance Award Fund, and (iii) Customs Special Fund for acquisition of Anti Smuggling Equipment vide Ministry of Finance, Department of Revenue F.No.13011/3/85- Ad.V dated 30 March, 1985. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Objectives of the Funds </strong>: The objectives of the funds were promotion of staff welfare, setting up of recreation clubs/libraries; scholarships for children of employees; subsidized transport facility; payment of ex-gratia in cases of death or injuries resulting from accident, operation or action; different forms of financial medical assistances; removal of difficulties caused by natural calamities like floods, earthquake, drought; and procurement of anti-smuggling equipments of specialized nature etc. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Merger of Funds </strong>: Customs Welfare Fund and Performance Award Fund had been merged to make a single entity called Customs and Central Excise Welfare Fund vide Ministry's order No.712/1/2005-Cus-(AS), dated 12 October 2006. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A test check of expenditure financed from these two funds were conducted and the Audit found: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(I) Customs & Central Excise Welfare Fund </strong></font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) In terms of Department of Pension & Pensioners Welfare O.M.No.38/37/08-P&PW(A), dated 2 September 2008 an ex-gratia lump sum compensation is payable to the families of Central Government civilian employees from Welfare Fund, who die during the performance of official duties, terrorist action, or natural calamity. It was noticed that out of Welfare Fund, the department made ex-gratia payment in 3 cases for Rs. 25 lakh in respect of death occurred due to accident/attributable to violence of terrorists or in the course of performance of duties, Rs. 381.50 lakh ex-gratia payment in respect of 350 cases of natural death and Rs. 20.02 lakh in respect of 7 cases to sports persons during 2008-09 to 2013-14. However, payment of Rs 381.50 lakh and Rs 20.02 lakh were not covered under the DOPT notification for payment from Welfare fund and thus resulted in irregular payment. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) An expenditure of Rs. 715 lakh was incurred on setting up of a museum at Panaji, Goa to promote common man's awareness regarding history of the department out of the Welfare Fund, which could have been financed from normal budgetary process. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) During the period 2008-09 to 2013-14, an expenditure of Rs 472.75 lakh was incurred in 919 cases of medical assistance/expenses on treatment from private hospitals out of the Welfare Fund. These employees were also covered under CGHS (MA)/CGHS Rules and the expenditure could have been financed from normal budgetary process. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) As per Department's letter No.712/1/2005-Cus (AS), dated 12.10.2006, the Performance Award Fund was merged with the Customs & Central Excise Welfare Fund in October 2006. Despite merger of the two funds, Performance Award Fund was continued to be reflected in the Finance Accounts upto 2013-14. Share of Welfare fund was also being transferred to the Performance Award Fund instead of Customs & Central Excise Welfare Fund irregularly till 2012-13 against the above order. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(II) Customs Special Equipment Fund </strong></font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Ministry of Finance issued notification in December 1999 for “Procurement of anti-smuggling equipments of the specialized nature and vehicles for anti-smuggling/anti-evasion purpose within the shortest possible time.” The Governing Body, Directorate of Logistics, Customs and Central Excise issued sanctions of Rs. 15 crore for maintenance/ up-gradation of special equipment during the period 2008-09 to 2013-14 out of Special Equipment Fund placed for procurement of equipment. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Financial Advisor (Finance) disagreed (March 2013) with the transaction stating that “Special Equipment Fund” was only meant for procurement of equipment. Maintenance expenditure should have been met from the Special Secret Fund (SSF), which would have required augmentation to the extent. The Department incurred expenditure of Rs. 13.49 crore for maintenance/ up-gradation of equipment which was irregular. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Video Conferencing System was not classified as special equipment for anti-smuggling as per approved list of the Department. Expenditure of Rs.0.32crore was incurred irregularly out of special equipment fund for procurement and installation of video conference system at New Delhi and Chennai. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) As per Ministry of Finance, Department of Revenue instruction of 28 October, 2005 the balances lying in the saving bank/current account shall be transferred immediately to the Personal Deposit Account. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Directorate of Revenue Intelligence was allocated Rs. 15 crore out of Special Equipment Fund during the period 2008-09 to 2013-14. It was noticed that Directorate of Revenue Intelligence was still operating saving account instead of Personal Deposit Account. Thus, Directorate of Revenue Intelligence retained funds aggregating Rs.15crore outside the Government Accounts contrary to the above instructions issued in October 2005. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) The Governing Body, Directorate of Logistics, Customs and Central Excise disbursed Rs. 43.018 crore for procurement of special anti smuggling equipment or maintenance thereof during the period 2008- 09 to 2013-14. The Department furnished utilization certificate of Rs.11.00crore only. The utilization certificates in respect of sanctions of Rs.32.01crore were not furnished till November 2014. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Above test checks revealed that the Department incurred irregular expenditures of Rs.15.89crore out of Rs.23.42crore from Customs & Central Excise Welfare Fund and Rs. 13.80 crore out of Rs.43.01crore from Special Equipment Fund. Thus, the irregular expenditure of Rs. 29.69 crore out of total expenditure of Rs. 66.43 crore was against the purpose/objectives for which the respective funds were created and also against the instructions of Ministry of Finance issued from time to time. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, the Department procured a number of other anti-smuggling special equipment like Patrolling Marine Vessels, Container Scanners etc. out of normal budget, rather than from Special Equipment Fund. Thus, there were two sources for procurement in the Department, which could have been financed commonly from normal budgetary process. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Audit concluded, <em>that almost all the welfare activities financed from the Welfare fund of the CBEC are already being extended to the Government employees of other Departments through the normal budgetary process and under extant rules governing such expenditure, without creating any welfare fund in those Departments. As General Financial Rules do not allow expenditure from the public moneys for the benefit of a section of the people, the continuance of Customs and Central Excise Welfare Fund is not necessary. The welfare activities can be financed through the normal budgetary process of the Department </em>. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">If out of all this money rolling around some 50 crores is given to CESTAT, we can have new Benches and the Department's litigation can be taken to the next level! </font></p> <p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><font size="3"><em>Anti Dumping Duty on Sodium Citrate </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has imposed definitive anti dumping duty on Sodium Citrate falling under tariff item 2918 15 20 originating in, or exported from People's Republic of China. </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 five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be paid in Indian currency. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTgwNjg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No.19/2015-Customs (ADD), Dated: May 20, 2015 </strong></font></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>What Happened to Anti Dumping Duty on steel and fibre glass tapes? </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> anti dumping duty on steel and fibre glass tapes and their parts and components, originating in or exported from the People's Republic of China, was extended till 14.05.2015, by Notification No. 29/2014 -Cus(ADD), dated 04.07.2014. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This duty was first imposed by Notification No. 147/2003 with effect from 04.04.2003 and expired on 4.4.2008. It was resurrected by Notification No. 50/2008 -Cus dated 21.4.2008 - till 03.10.2008. It was again extended till 03.04.2009, by Notification No. 104/2008-Cus dated 10.09.2208. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 03.04.2009, they again forgot to extend it and woke up after more than a month and issued a new Notification No. 49/2009-Cus dated 15.05.2009. This notification expired on May 15 2014. They resurrected it by Notification No. 29/2014, dated 04.07.2014, by which it was extended till 14th day of May, 2015. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is a week since 14 th May 2015 and there is no sign of any further extension. Can we assume that the notification is dead or will they resurrect it? </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>FTP - Import policy of fuels, incidental to the import of ship for ship breaking </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has amended the Import Policy of fuels, incidental to the import of ship for ship breaking, under ITC (HS) code 2710 1930 and 2710 1940 of Chapter 27 of ITC (HS), 2012 - Schedule - 1 (Import Policy). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the Import of High Speed Diesel (HSD) and Light diesel oil (LDO), brought on board in the old ships / vessels for purpose of breaking, and which are incidental to such ships / vessels, is<em> "free".</em> </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTgwNjk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No.07/2015-2020., Dated: May 20, 2015 </strong></font></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>DIPP - Major Initiatives on Improving 'Ease of Doing Business' in India</em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Department of Industrial Policy and Promotion (DIPP) has taken up a series of measures to improve Ease of Doing Business. The emphasis has been on simplification and rationalization of the existing rules and introduction of information technology to make governance more efficient and effective. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Process of applying for Industrial License (IL) and Industrial Entrepreneur Memorandum (IEM) has been made online and this service is now available to entrepreneurs on 24x7 bases at the eBiz website. This had led to ease of filing applications and online payment of service charges. Following 14 services are integrated with eBizportal which will function as a single window portal for obtaining clearances from various governments and government agencies: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. Industrial Licence (DIPP) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. Industrial Entrepreneurs Memorandum (DIPP) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c. Employer Registration with ESIC </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d. Employer Registration with EPFO </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e. Company name availability (MCA) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">f. Allotment of Directors' Identification Number (DIN) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">g. Certificate of company's incorporation </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">h. Declaration of commencement of business (MCA) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. RBI's Foreign Collaboration-General Permission Route </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">j. Advance Foreign Remittance (RBI) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">k. Permanent Account Number (PAN) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">l. Tax deduction Account Number (TAN) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">m. Issue of Explosive licence (PESO) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">n. Importer exporter code (IEC-DGFT) </font></p> </blockquote> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/EoDB_Intiatives_20May2015.pdf"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Dept. of Industrial Policy and Promotion Communication., Dated: May 20, 2015 </strong></font></a></p> <p align="center"><font face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600" size="3"><em>High Level Committee (HLC) on Direct Taxes Matters </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Union Finance Minister Arun Jaitley, while responding to the discussions on the Finance Bill in Rajya Sabha on 7th May, 2015, had announced the constitution of a Committee headed by Justice A.P. Shah to look into the issue of Minimum Alternate Tax (MAT) on Foreign Institutional Investors (FIIs) as well as other issues which are referred to it. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly, a Committee headed by Justice A.P. Shah has been constituted. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Committee consists of: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Justice A.P. Shah, (Former Chief Justice of Delhi High Court and currently Chairman of Law Commission of India) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Dr. Girish Ahuja, (Chartered Accountant and formerly Associate Professor of Commerce, Shri Ram College of Commerce, University of Delhi.) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Dr. Ashok Lahiri, (Formerly Chief Economic Adviser & Executive Director, ADB and currently Chairman of High Level Committee to interact with Trade and Industry on tax laws.) </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To begin with, the Committee will examine the matter relating to levy of MAT on FIIs for the period prior to 01.04.2015.The Committee will also examine all the related legal provisions, judicial/quasi judicial pronouncements and such other relevant aspects as it may consider appropriate. The Committee has been requested to give its recommendations on the above issue expeditiously. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As initially the Committee would focus on the issue of MAT on FIIs for giving its report expeditiously, other issues to be referred to the Committee will be notified in due course. The Committee may interact with various stakeholders as it may deem fit. The Committee may also invite officers from Department of Revenue including CBDT for consultations/discussions as may be necessary. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Committee shall set its own procedure for regulating its work. The term of the Committee will be for one year or such period as may be notified by the Government from time to time. </font></p> <p align="center"><font face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600" size="3"><em>Jurispruden<font color="#FF6633">tiol</font> - Recent SC Judgements </em></font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">Central Excise - manufacture - labelling or re-labelling of containers and re-packing from bulk to retail packs:</font> </strong><em>In so far as the process of label or relabeling of containers is concerned, it would amount to manufacture only if the other condition, viz., repacking from bulk to retail pack is also satisfied. The aforesaid view gains credence from other fact, i.e., where the second process is treated as manufacture, viz., "adoption of any other treatment to render the product marketable to the consumer", the expression 'any other treatment' and that too, with intention to render it marketable clearly shows that insofar first part is concerned, both the conditions have to be satisfied. </em></font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAyODI0" target="_blank">Commissioner of Central Excise Vs Amritlal Chemaux Ltd - 2015-TIOL-130-SC-CX </a></em></font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">Central Excise - classification - livfit premix, Ayucal Premix and Caldhan suspension - 2302: Preparations of a kind used in animal feeding, including dog and cat food:</font> </strong><em>There are several reasons given by the Tribunal in classifying these products as animal feed supplements. One important reason in support which is noted by the Tribunal is that the Department's own laboratory, namely, CRCL has opined that livfit Vet is not described in authoritative books for Aurvedic medicines and it can be considered animal feed supplement. Insofar as Ayucal premix is concerned, here again, CRCL has opined that it should be animal feed supplement. Thus, insofar as these two products are concerned, Government's own laboratory has classified them as animal feed supplement and not veterinary medicament. </em></font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAyODI1" target="_blank">Commissioner of Central Excise, Jaipur Vs Dabur India Ltd - 2015-TIOL-131-SC-CX </a> </em></font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">Customs - Valuation - value of services that were to be provided post import of the goods, not to be included in value: </font></strong><em>On going through the order of the CESTAT, it becomes clear that the CESTAT has gone into the various provisions of the three agreements and has come to the conclusion that neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the import of the capital goods nor was it a condition of sale and on that basis it has recorded the finding that the provisions of Rule 9(1)(b)(iv) or Rule 9(1)(c) or Rule 9(1)(e) of the aforesaid Rules would apply to the facts of the case. That apart, it further finds that both the Agreements, viz., Licence Agreement as well as Basic Engineering, Training and Technical Services Agreement, pertained to the services that were to be provided post import of the aforesaid goods. On this ground also, the value of these services could not have been loaded into the value of the goods at which those were imported. It is also to be borne in mind that the respondent had purchased various capital components from many other parties and the goods for which the agreement was signed with OEC constituted only 16% of the total value. </em></font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAyODI2" target="_blank">Commissioner of Customs (Import), Mumbai Vs Hindalco Industries Ltd - 2015-TIOL-132-SC-CUS </a></em></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"><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> </body> </html>