TIOL-DDT 2716 · the untouched capture
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<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>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2716</font><br>
02 11 2015 <br>
Monday</strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Export of Bulk Cargo - CBEC complicates Procedure </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOODS </strong>can be cleared without payment of excise duty for export. The export can be under supervision and sealing of the packages or containers by the Central Excise officers and can also be under self sealing. The advantage of getting the containers sealed by the Central Excise Officers is that they are not normally further examined by the Customs at the port. It is easier and less expensive to deal with Central Excise officers than Customs officers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems CBEC has received references from the trade as well as from field formations regarding problems faced by trade in sealing of Bulk Cargo for export under bond under Notification No. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2001/exnt01_42.htm" target="_blank">42/2001-Central Excise </a> (N.T.), dated 26.06.2001. It has been pointed out that bulk cargo for e.g. coal, iron-ore, alumina Concentrate, heavy machinery etc. are difficult to seal in packages or container and hence a suggestion has been made that there is a need to prescribe procedure for export of such goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And so Board has prescribed a complicated procedure. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Notification No. 42/2001-CE(NT) has been amended to stipulate that <em>where the nature of goods is such that the goods cannot be sealed in a package or a container such as coal or ore, etc., exemption from sealing of package or container may be granted by the Principal Chief Commissioner or Chief Commissioner of Central Excise subject to safeguard as may be specified by him in the permission. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you want to export without sealing this is how it happens. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Apply to the Principal Chief Commissioner/Chief Commissioner with a copy to Deputy Commissioner/Assistant Commissioner. And explain to them why the goods can't be sealed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Deputy Commissioner/Assistant Commissioner has 15 days to forward the application to the PC/Commissioner. He is supposed to send the application with </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">due</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> verification as </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">needed</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">. But Board doesn't say what is DUE and what is NEEDED. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The PC/Commissioner has three weeks to forward the application to the Principal Chief Commissioner/Chief Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The Principal Chief Commissioner/Chief Commissioner will grant or reject the request for waiver of sealing of bulk cargo with in fifteen days of receipt of the application from the Principal Commissioner/Commissioner of Central Excise. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, it may take you 51 days to know whether the permission has been granted or not and nobody will be responsible even if you don't get the communication from the Principal Chief Commissioner even after 50 days. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export is supposed to be a National Priority and here is CBEC prescribing such a complicated procedure for granting exemption from sealing and giving its officers nearly two months time to grant or reject permission. And is the Chief Commissioner's order appealable or should you go to the High Court? What is the great achievement for CBEC in insisting on sealing unsealable goods? Why should the exporter be forced to seal the packages/containers? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is really ridiculous to even imagine that the department wants 50 days to grant or reject permission. Is the exporter expected to wait for all these days for the great Indian bureaucracy to crawl through its administration? Will the foreign buyer move with the same snail's pace as the Indian Customs? Or will CBEC direct them also to wait for at least three months before something can be shipped from India? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If export is a priority, if facilitation is an avowed policy of the department and if ‘ease of doing business' is not an empty promise, why should the Board complicate matters? This Notification No.42/2001-CENT was issued more than 14 years ago - there was bulk cargo even then. Why should the Board suddenly wake up to create difficulties? When the whole thrust is on elimination of contact points, what is the need to create three contact points; now the exporter is required to follow up his request with the Assistant Commissioner's office, the Commissioner's office and the Chief Commissioner's office and papers don't move by themselves. In each of these offices, he will have to deal with an Inspector, a Superintendent and an Assistant Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export is a national priority - if permission of the Chief Commissioner is required, somebody from the Chief Commissioner's office should go and hand over the permission to the exporter within an hour of the application and ask him, “is there anything else the Chief Commissioner can do for you in facilitating this export?”. Will this ever happen in India? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And at the cost of repetition, why this sealing, why this exemption and why this permission? Whose interests are we trying to protect? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And in case it is absolutely required, why can't the Board identify some of the cargo and give a blanket permission without each exporter having to apply for it? </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg3MTM=" target="_blank">Notification No. 23/2015-Central Excise (N.T.), Dated: October 30, 2015</a> and <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg3MTQ=" target="_blank">CBEC Circular No. 1011/18/2015-CX, Dated: October 30, 2015 </a></font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">But what about balance of credit? Will CBEC act? </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AND</strong> why can't the Board give clarification on the balance of education cess lying with the assessee on 1st March 2015 and 1st June 2015? That is really agitating the minds of <strong>concerned</strong> assessees. This should be an urgent problem for the Board to address. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Can Sardarji Jokes be Banned - SC to Hear </font></em></strong></font></p>
<p align="justify"><font color="#CC3333" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#DFF3CB"><strong>WHO</strong> creates Sardarji jokes - the Sardarji themselves:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> There was a case in the Supreme Court on Friday - a writ petition to ban websites spreading jokes on sardars/Sikhs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One of the judges said, <em>"Sikh community is known for their sense of humour and they themselves might object to this petition."</em> The other judge remarked that the Supreme Court was fortunate to have a Sikh judge and suggested that the petition be sent to him, to which the petitioner did not agree. The Judge asked Senior Counsel Abhishek Singhvi (who was in the court) for his opinion. Singhvi said, <em>"Poland would be poor without Polish jokes and India would be poor without Sikh jokes"</em>. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Anti Dumping Duty on Float Glass - Provisional assessment </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> had imposed anti dumping duty on import of Clear Float Glass of nominal thickness ranging from 4 mm to 12 mm originating in or exported from Pakistan, Saudi Arabia and UAE by Notification No. 48/2014-Cus(ADD) dated 11.12.2014.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariq Glass Industries Limited, Pakistan (exporter) have requested for review in respect of exports of the goods made by them, and the designated authority has recommended provisional assessment of all exports of the goods made by the above party till the completion of the review by it. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the Government has ordered that <em>pending the outcome of the said review by the designated authority, the subject goods, when originating in or exported from subject countries through the said exporter namely, M/s Tariq Glass Industries Limited, Pakistan and imported into India, shall be subjected to provisional assessment till the review is completed.</em> </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg3MTU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 53/2015-Customs (ADD), Dated: October 30, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">When ITAT Doubts High Court Decision </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> a recent decision, the ITAT doubted the decision of the High Court on an issue before it. It was actually not a doubt, but a clear opinion different from that of the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What does the Tribunal do? ITAT held that it is bound by the decision of the High Court and decided the matter accordingly. The Tribunal observed, "<em>the foregoing discussion which represents our humble opinion in the matter, is only to project the view point of Revenue, for consideration of the Hon'ble Court in appropriate proceedings.</em>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is judicial discipline - maybe the revenue officers should learn. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Hero Munjal is no more </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> was a childhood dream for many of us to have a Hero Bicycle - the Hero behind the Hero Honda success story Brijmohan Lal Munjal died yesterday at the age of 92. He started life selling spare parts of bicycles and went on to build the giant Hero empire. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A real hero indeed. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Macau Customs Chief kills herself </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MACAU'S</strong> first Woman Customs Chief Lai Man Wa is reported to have committed suicide. She had slash wounds on both her wrists, swallowed sleeping pills and had a plastic bag wrapped over head. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Tariff Value of Gold, Silver Reduced </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </strong>has decreased the Tariff value of gold and silver, and increased those of all other products including Brass Scrap but excluding areca nuts. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tariff values as on 15.10.2015 and with effect from 30.10.2015 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"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 1 </font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) from 15.10.2015 </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) from 30.10.2015 </font></strong></font></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"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></font></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">573 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">575 </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">612 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">617 </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">593 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">596 </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">625 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">631 </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">628 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">634 </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">627 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">633 </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">705 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">754 </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">3072 </font></td>
<td valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">3117 </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">2648 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2648 </font></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 2 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 15.10.2015 </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 30.10.2015 </font></strong></font></div></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">382 per 10 grams </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">373 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">518 per kilogram </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">517 per kilogram </font></strong></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 3 </font></strong></font></div></td>
</tr>
<tr bgcolor="#FCB970">
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 15.10.2015 </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 30.10.2015 </font></strong></font></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"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2662 </font></td>
<td valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2662 </font></strong></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg3MDk=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 102/2015-Customs (NT), Dated: October 30, 2015</font></strong></a></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT </strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> <a href="mailto:vijaywrite@tiol.in">vijaywrite@tiol.in</a></strong></font></p>
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