TIOL-DDT 2686 · the untouched capture
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<p><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 color="#663399" size="3">TIOL-DDT 2686</font><br>
16 09 2015<br>
Wednesday</font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Judicial Discipline - High Court upholds Cost imposed on Commissioner by Tribunal </font></em></strong></font></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#039CAD" span="span"><strong>CAN</strong> costs be imposed on an adjudicating Authority?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our CESTAT did it at least twice in recent times. In the<em> Coca Col</em>a case -<strong> <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAxMjg4" target="_blank">2015-TIOL-613-CESTAT-DEL</a></strong>, the Tribunal imposed a cost of Rs. 25,000 on the adjudicating Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <em>Okay Glass</em> case - <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwMzM2" target="_blank"><strong>2015-TIOL-428-CESTAT-DEL</strong></a>, the Tribunal imposed a cost of Rs. 10,000 on the Commissioner who adjudicated the impugned order. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the first case, we understand that the Commissioner paid the cost out of his own pocket, while in the second case, the Department took the matter in appeal to the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAwMzM2" target="_blank"><strong>2015-TIOL-428-CESTAT-DEL</strong></a>, dated 09.02.2015, CESTAT observed, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#D1D1E7"><em>The conduct of the Commissioner in passing the impugned order, which was in course of de-novo proceedings is depreciable. The order is in contumacious disregard of the Tribunal's directions, </em></font><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">besides having been passed by disregarding the Appellant's plea that during the period of dispute, they had not taken the cenvat credit in proportion to the use of inputs/input services in or in relation to the manufacture of the exempted final products and the report of jurisdictional Superintendent supporting this contention of the Appellant. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#D1D1E7">It is this type of irresponsible adjudication which is burdening this Tribunal with mounting pendency, besides increasing the cost of compliance with the tax laws for the assessees. Safeguarding the interests of the Revenue does not mean that a duty demand must be confirmed ignoring the facts on record, pleas made by the assessee and the judgments of the Tribunal and the courts. Such irresponsible exercise of adjudication not only represents a cost for the assessee, who has to waste his time and money in pursuing the appeals, but also a cost for the Tribunal being run with tax payer's money, which has to waste its time in deciding appeals against orders which should never have been passed . </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#D1D1E7">What we find disturbing is that the tendency to pass such irresponsible adjudication orders is increasing and if unchecked, it would result in collapse of the dispute resolution mechanism and no amount of increase in the number of benches can bring down the increasing pendency of appeals. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We, therefore, hold that ends of justice require that some cost is imposed on the Commissioner in this matter. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly, a Cost of Rs10,000/- (Rupees ten thousand only) is imposed on the Respondent Commissioner which is to be paid by the Commissioner who has adjudicated this matter. The amount of cost is to be paid to the Registry of the Tribunal within four weeks of the date of this order. The registry is directed to send a copy of this order to the Chairman, Central Board of Excise & Customs for his information . </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As predictable, Revenue's response was to appeal to the High Court. The High Court did not find any error in the observations made by the Tribunal with regard to "judicial discipline". </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court quoted from several decisions of the Supreme Court on this subject: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. when the judgment of a Court is confirmed by the higher court, the judicial discipline requires that Court to accept that judgment, and it should not in collateral proceedings write a judgment contrary to the confirmed judgment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. judicial discipline and propriety are the two significant facets of administration of justice. Every court is obliged to adhere to these principles to ensure hierarchical discipline on the one hand and proper dispensation of justice on the other. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. for any reason, the subordinate authority is of the view that the directions issued by the Court are contrary to statutory provision or well established principles of law, it can approach the same Court with necessary application/petition for clarification or modification or approach the superior forum for appropriate reliefs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. it was obligatory on the part of the authorities concerned to comply with the order passed by the Collector (Appeals). The authorities were bound to do so in view of the doctrine of judicial discipline. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not "acceptable" to the department - in itself an objectionable phrase - and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. if a subordinate tribunal refuses to carry out directions given to it by a superior tribunal in the exercise of its appellate powers, the result will be chaos in the administration of justice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. judicial discipline requires and decorum known to law warrants that appellate directions should be taken as binding and followed. In the hierarchical system of courts which exist in this country, it is necessary for each lower tier, including the Courts of Appeal, to accept loyally the decisions of the higher tiers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. it is not only the higher court's judgments that are binding precedents for the Information Commission, but even those of the larger Benches of the Commission should be given due acceptance and enforcement by the smaller Benches of the Commission. The rule of precedence is equally applicable to intra-court appeals or references in the hierarchy of the Commission. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Maybe it is not taught in NACEN that adjudicators are bound by the orders of the higher authorities - we find even newly recruited Assistant Commissioners showing utter contempt for the orders of even the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now most probably, the department will take this matter to the Supreme Court - at our cost. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see the High Court judgement in
<strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA2NjA4" target="_blank">2015-TIOL-2145-HC-ALL-CX</a></strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">An assessee is not interested in resolving conflict between rules and the statute, but interested only in getting their money back - HC </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN </strong>assessee made a refund claim on 14.10.99 of the duty paid on goods returned to the factory. The litigation for the last 16 years was whether there was a conflict between Section 11B and Rule 173L. This rule in those days was a separate provision to allow refund of duty paid on goods returned to the factory. The assessee was under the impression that the fair department would not charge excise duty on the same goods twice and <em>once duty had been paid for the same goods twice, the payment of duty for the second time will be available as refund, as there is no authority under the Central Excise Act to collect duty twice for the same goods. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But the Law and the enforcing officers do not work like that. They go strictly by what they think is the law - and in favour of Revenue. So refund was denied. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The matter reached the Madras High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court in its judgement last week did not even go into the issues of conflict between the Act and the Rules, observing, "<em>As every assessee is not interested in resolving the conflict between the rules and the statute, but interested only in getting their money back. Therefore, whatever way the department understands, they are liable to refund the money to the appellant.</em>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the High Court ordered refund to be made within two months. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is one case where we can surely say the Department is not going to appeal as the amount involved is less than five lakh rupees.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this case today. <strong>Please see<a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24699" 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">Bar Association Celebrates opening of Allahabad Bench of CESTAT </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE Indirect Tax Bar Association of U.P. at Allahabad hosted a function on 14.9.2015 to celebrate the opening of the Allahabad Bench of the CESTAT. The function was attended by both the visiting Members Mr. P.S. Pruthi and Mr. S.S. Garg of CESTAT, Mr. Sanjay Rathi, Central Excise Commissioner, Allahabad, Mr.R.K. Jain, President, ECGC Bar Association, Mr. Gobind Dixit, Departmental Representative, Sr. Standing Counsels of the Excise and Customs Department in the Allahabad High Court and a number of Advocates and Consultants. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2686_pic.jpg" alt="Legal Corner Icon" width="502" height="351" hspace="5" border="0" align="center"></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr.R.K. Jain welcomed the CESTAT Members and all other participants on this auspicious occasion. He emphasized the need for creating more Benches of CESTAT inasmuch as the Central Excise, Customs and Service Tax contributes more revenue to the exchequer than the Income Tax and it has barely 9 Benches whereas the ITAT has more than 70 Benches. He recalled that in 1982, CESTAT started with 8 Benches in 4 cities with 21 Members to cater the appeals arising from 34 Commissionerates, while at present, there are nearly 140 Commissionerates and revenue from Indirect Taxes which was nearly Rs. 13,000 crores in 1982, has now increased to more than Rs. 5,00,000 crores in 2015, but Member strength of the CESTAT has merely been increased from 21 members to 31 members only and it is highly insufficient seeing the volume of Indirect Tax revenue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Pruthi appreciated the efforts of the Govt. to bring justice to the doorstep of the Tax Payers and hoped that this will speed up disposal of cases and reduce cost of litigation for all the stakeholders. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. S.S. Garg said that he has learnt that lot of efforts have been taken to make the Bench functional. He emphasized the role of Bar in the justice delivery system and hoped that all additional Benches would become functional shortly and this will reduce overall pendency of the Tribunal </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Sanjay Rathi, Commissioner Central Excise, Allahabad assured that the Commissionerate will provide all support for the functioning of the additional Bench of CESTAT at Allahabad till the permanent infrastructure is built up by the CESTAT. He enlightened the gathering that the old Red Building in which the additional Bench shall temporarily be functioning, is a heritage building, hundreds of years old and it is said that Munshi Premchand wrote <em>"Gaudaan</em>" in this Building. He also informed that Gate No. 2 which was till now locked, has been opened to give direct access to this Building and this Gate can now be used by the Members of the Bar </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Tariff Value of Gold and Silver slightly reduced </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has slightly decreased the Tariff value of gold and silver, reduced the tariff values of oils and brass scrap. The tariff value of Poppy seeds and areca nuts remain unchanged. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tariff values as on 31.08.2015 and with effect from 15.09.2015 are as under: </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 1</font></strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" 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 color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods</font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) from 31.08.2015 </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 Tonne) from 15.09.2015 </font></strong></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">532 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">508 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">571 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">554 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">552 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">531 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">593 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">566 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">596 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">569 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others -Palmolein </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">595 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">568 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">704 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">696 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3179 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">3126 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2464 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2464 </font></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 2</font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 31.08.2015 </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 15.09.2015 </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><font color="#0000FF" 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 color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">369 per 10 grams </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">359 per 10 grams </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><font color="#0000FF" 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 color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">471 per kilogram </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">470 per kilogram </font></strong></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 3 </font></strong></div></td>
</tr>
<tr bgcolor="#FCB970">
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" 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 color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods</font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 31.08.2015 </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) from 15.09.2015 </font></strong></div></td>
</tr>
<tr bgcolor="#FCB970">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2452 </font></strong></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2452 </font></strong></td>
</tr>
</table>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg1Mjc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 92/2015-Customs (NT), Dated: September 15, 2015</font></strong></a></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
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