TIOL-DDT 2746 · the untouched capture
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<p><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2746</font><font size="3" face="Verdana, Arial, Helvetica, sans-serif"></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
16 12 2015<br>
Wednesday</font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">Central Excise Valuation - PDI charges and free After Sale Services charges not to be included in assessable value - Landmark Decision by Supreme Court</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> in its <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2002/excircular643.htm" target="_blank"><strong><em>circular No. 643/34/2002-CX dated 1-7-2002</em></strong> </a> had clarified that After Sale Service (ASS) and Pre Delivery Inspection (PDI) charges were liable to be included in the assessable value under Section 4 of the Central Excise Act 1944. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This was the clarification: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#DFF3CB" span="span"><em>What about the cost of after sales service charges and pre delivery inspection (PDI) charges, incurred by the dealer during the warranty period? </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#DFF3CB" span="span">Since these services are provided free by the dealer on behalf of the assessee, the cost towards this is included in the dealer's margin (or reimbursed to him). This is one of the considerations for sale of the goods (motor vehicles, consumer items etc.) to the dealer and will therefore be governed by Rule 6 of the Valuation Rules on the same grounds as indicated in respect of Advertisement and Publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2009/excircular909.htm" target="_blank"><strong><em>Circular No. 909/29/09-CX dated 11.12.2009</em></strong></a>, Board directed to transfer all the show cause notices issued on the above subject to call book pending the decision of the larger bench of CESTAT in the case of <em>Maruti Udyog Ltd</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Larger Bench of CESTAT vide its order dated 13.8.2010 - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2010/2010-TIOL-1127-CESTAT-DEL-LB.htm" target="_blank"><strong><em>2010-TIOL-1127-CESTAT-DEL-LB</em></strong> </a> has held that Pre-delivery Inspection charges and After-sale Service charges collected by the dealers are to be included in the assessable value under Section 4 of the Central Excise Act, 1944. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So the Board in <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2010/excircular936.htm" target="_blank"><strong>Circular No. 936/26/2010 -CX, Dated: October 27, 2010</strong> </a>directed the cases pending in the call book to be decided keeping in view the law laid down by the larger bench of CESTAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <em><strong>Tata Motors Ltd. v. Union of India</strong></em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2012/2012-TIOL-721-HC-MUM-CX.htm" target="_blank"><strong>2012-TIOL-721-HC-MUM-CX</strong></a>, the Bombay High Court struck down the Board clarification in Circular No. 643/2002 as illegal and void and contrary to the provisions of Section 4(1)(a) r/w Section 4(3)(d) of the Act. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court yesterday finally settled the issue by holding that Pre Delivery Inspection( PDI) charges and free After Sale Service (ASS) charges would not be included in the assessable value under Section 4 of the Act for the purposes of paying excise duty. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you the judgement today. Please see <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=25513" 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">Income Tax - Last Date for Payment of Advance Tax extended in TN and Puducherry </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT</strong> has extended the last date for payment of December instalment of advance tax for FY 2015-16 from 15th December, 2015 to 31st December, 2015 in case of all the assessees, corporate and other than corporate in the State of Tamil Nadu and Union territory of Puducherry. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Will CBEC remember Puducherry? </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg5MDI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Order in F.No.385/26/2015-IT(B)., Dated: December 15, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Service Tax on fabrication of garments - CBEC Clarification </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> has come to the notice of the Board that certain field formations are taking a view that service tax is payable on services received by the apparel exporters from third party for job work. Apparently field formations are taking a view that the services received by apparel exporters is of manpower supply, which neither falls under the negative list nor is specifically exempt. However, trade is of the view that the services received by them is of job work involving a process amounting to manufacture or production of goods, and thus would fall under negative list [section 66D (f)] and hence would not attract service tax. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board Explains: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The nature of manpower supply service is quite distinct from the service of job work. The <strong>essential characteristics of manpower supply service </strong>are that the supplier provides manpower which is at the disposal and temporarily under effective control of the service recipient during the period of contract. Service provider's accountability is only to the extent and quality of manpower. Deployment of manpower normally rests with the service recipient. The value of service has a direct correlation to manpower deployed, i.e., manpower deployed multiplied by the rate. In other words, manpower supplier will charge for supply of manpower even if manpower remains idle. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. On the other hand, the <strong>essential characteristics of job work </strong> service are that service provider is assigned a job e.g. fabrication/stitching, labeling etc. of garments in case of apparel. Service provider is accountable for the job he undertakes. It is for the service provider to decide how he deploys and uses his manpower. Service recipient is concerned only as regard the job work. In other words service receiver is not concerned about the manpower. The value of service is function of quantum of job work undertaken, i.e. number of pieces fabricated etc. It is immaterial as to whether the job worker undertakes job work in his premises or in the premises of service receiver. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Therefore, the exact nature of service needs to be determined on the facts of each case which would vary from case to case. The terms of agreement and scope of activity undertaken by the service provider would determine the nature of service being provided. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue of applicability of service tax may accordingly be decided taking into account the nature of agreement/contract and the service being provided. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amen! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Perhaps, netizens can also make use of the following decisions to guide themselves about taxability under the Service Tax law - <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2010/2010-TIOL-539-CESTAT-BANG.htm" target="_blank">2010-TIOL-539-CESTAT-BANG</a>, <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAxMDg3" target="_blank">2015-TIOL-577-CESTAT-MUM</a>, <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTAzNTY4" target="_blank">2015-TIOL-1115-CESTAT-MUM</a>, <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA1MjA2" target="_blank">2015-TIOL-1602-CESTAT-MUM</a>, <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA4OTQ1" target="_blank">2015-TIOL-2589-CESTAT-MUM</a></strong>. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg5MDQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Circular No. 190/9/2015-ST, Dated: December 15, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Name and Contact Number of Signing Officer </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> point raised in the recently held PTFC meeting of JN Customs was that time and again it has been agreed by the Department that whenever an official makes a written communication he will mention his name and contact number. This is not being done in many cases. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Pr. Commissioner assured that Standing Instructions will be issued again that any letter issued to public will bear the name and contact number of signing officers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">Interestingly, this communication does not have the contact number of the Additional Commissioner who signed it! </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">By the way, why are the departmental officers still using a private email address for receiving the agenda points when their own NIC has provided one for each officer & section? </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">SSI Exemption - Export to Nepal still treated as Home Consumption! </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FROM</strong> 1.3.2012, exports to Nepal is treated as exports to any other country, but the CBEC forgot to amend some notifications. <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjI3OTY=" target="_blank"><strong>DDT 2539-16 02 2015</strong> </a>pointed out, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">Paragraph 5, Explanation clause "G" of Notification No. 8/2003-CE, dated 01.03.2003, reads - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">G) "<em>clearances for home consumption</em>", wherever referred to in this notification, shall include clearances for export to Bhutan and Nepal; </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#00FFFF">When export to Nepal is at par with export to other countries, then if the export clearances made to Nepal is to be included in the clearances for home consumption, it will be a disadvantageous position for assessees clearing their goods for export to Nepal. Notification 8/2003 ought to have been amended accordingly. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This issue was discussed in the recent Central Excise Tariff Conference. Vizag Zone raised the issue: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In terms of SSI notification no. 8/2003-CE dated 01.03.2003, computation of clearances for home consumption, wherever referred in the notification, shall include clearances for export to Bhutan and Nepal. However, with effect from 01.03.2012, export clearances to Nepal have been made at par with all other countries. Further, CBEC vide Circular No.961/04/2012-CX dated 26.03.2012, has clarified that, in respect of Nepal, even if the export proceeds are received under Indian rupees, the clearances are still eligible for rebate or refund as the case may be. In such a case, it is not known why the export clearances to Nepal are still being considered as home clearances with reference to the limit of exemption available to an SSI under the notification referred. The condition in the notification is restricting the benefit to the Small Scale Manufacturers to the extent of clearances made to Nepal. Clarification is needed in view of the change in the treatment given to Exports to Nepal w.e.f. 01.03.2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Decision: The conference agreed that it was a valid suggestion and there was a need to amend notification no. 8/2003 - CE dated 01.03.2003 to bring parity in the exports to Nepal under various notifications. The conference recommended that Board may examine the same. However, </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">it was also agreed that till the necessary amendments in SSI exemption are made, the present dispensation of treating exports to Nepal as domestic consumption shall continue to apply . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This anomaly is continuing for the last nearly four years. If people in Nepal come to know about this, they will call it a political strategy to block exports to Nepal and our already strained relations with Nepal will further be damaged. But Revenue is not bothered about foreign relations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is absolutely no reason or logic in treating exports to Nepal as domestic clearances, especially after 1.3.2012. The babus have simply forgotten to amend the Notification No. 8/2003-CE and a super ego will prevent them from admitting their mistake and amending it now. What they will perhaps do is substitute the whole notification with a new one in which they will remove Nepal. Wait for that rabbit from the hat and until then exports to Nepal are not really exports for SSI benefits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ease of doing business and precursor to GST! </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs Officer - ruthless tyrant? </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MUSIC</strong> Director Jayachandran posted on his facebook page, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“O My God!!!I had a nightmarish experience at Karipur Airport, Calicut, where some of the customs officials behaved like ruthless tyrants from the dark ages...Like real slave drivers...horrible .. the way our own brothers and sisters were being treated by these self proclaimed ignorant despots....Even I couldn't escape the wrath of tyranny from one of the senior customs officials whose name I don't want to disclose at this point of time.. I landed at Karipur airport in an Air India express flight from Kochi which was heading for Bahrain....Even though I was a domestic passenger, it is mandatory to stand in the queue where customs officials scan the hand bags of international passengers along with ours. It was a pretty long queue and I was waiting & waiting...I saw some of the passengers from the back breaking the queue with the help of a particular customs officer... I had to express displeasure at this show of favouritism....Then the man arrived...A senior customs officer...He said this is his place, his world, where everything happens to the set of rules he sets and that nobody dare raise voice against his oppressive ways...and...began shouting at me.. Then he began abusing- "If you think you are a big musician and celebrity, keep it to yourself...Here you have absolutely no voice.. if you raise your voice, I will take action against you"..I plainly told him in the same timbre of voice that I cannot be intimidated and that his ignorance and arrogance will not work at a people's airport and as an Indian citizen I had all the right to point out the flaw. Then he called me "YOU USELESS"...sweet words coming from a central government servant!!! I was taken aback and shocked.. Then it was verbal diarrhoea coming out from his mouth....words were lashed at me in disdain...But I sticked to my stand, which made him unleash more of his evil face of arrogance....I was insulted and abused in front of all the passengers and airport workers. I had no other way but to go straight to the airport manager and complain....As if like the other side of the coin, the airport manager Mrs Binulakshmi was so courteous and respectful...She took me to the Airport director who took time out from his meeting to patiently hear me.....Such a nice person he was...I lodged a complaint with him.. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I have travelled through out the world and never have I come across such a terrible & humbling experience.....that too in our own soil....I feel sorry for my brothers and sisters who toil hard day and night in the gulf and land with their dreams at Karipur Airport...It is nothing less than brutal slavery...How long can we keep our mouths shut?? In a democratic country like ours how can we allow such officers to rule the roost?? I don't want anybody else to go through the torture that I underwent.. Let us get together and fight it out till it is a new morning at Karipur Airport, with the tyrant shown his way out.....” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is reported that Finance Minister Arun Jaitley has ordered a probe. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Tariff Value of all Oils Increased </font></em></strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GOVERNMENT</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> has increased the Tariff value of all oils; brass scrap and Areca Nuts see a reduction while poppy seeds remain unchanged. There is a decrease in the tariff value of silver while gold sees a small hike. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D3E9BE">
<td width="100%" colspan="5" valign="top" bgcolor="#D3E9BE"><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 width="6%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td width="22%" valign="top" bgcolor="#D3E9BE"><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 width="34%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td width="18%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) as on 30.11.2015 </font></strong></div></td>
<td width="18%" 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 15.12.2015 </font></strong></font></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></div></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></div></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></div></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></div></td>
<td width="18%" valign="top"><div align="center"><font color="#FF0000"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></font></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">536 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">553 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">578 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">587 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">557 </font></td>
<td width="18%" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">570 </font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">588 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">599 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">591 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">602 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">590 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">601 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">734 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">770 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2993 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2874 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="6%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td width="22%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td width="34%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td width="18%" valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2722 </font></td>
<td width="18%" valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2722 </font></strong></td>
</tr>
<tr>
<td width="100%" 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 width="6%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td width="22%" valign="top" bgcolor="#D3E9BE"><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 width="34%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td width="18%" valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 30.11.2015 </font></strong></div></td>
<td width="18%" valign="top"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 15.12.2015 </font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="6%" valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="22%" valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td width="34%" valign="top" bgcolor="#D3E9BE"><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 width="18%" valign="top" bgcolor="#D3E9BE"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">344 per 10 grams </font></strong></td>
<td width="18%" valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">347 per 10 grams </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="6%" valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td width="22%" valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td width="34%" valign="top" bgcolor="#D3E9BE"><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 width="18%" valign="top" bgcolor="#D3E9BE"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">461 per kilogram </font></strong></td>
<td width="18%" valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">448 per kilogram </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="100%" colspan="5" valign="top" bgcolor="#D3E9BE"><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 width="6%" valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td width="22%" valign="top" bgcolor="#FCB970"><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 width="34%" valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods</font></strong></div></td>
<td width="18%" valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 30.11.2015 </font></strong></div></td>
<td width="18%" 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 15.12.2015 </font></strong></font></div></td>
</tr>
<tr bgcolor="#FCB970">
<td width="6%" valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="22%" valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td width="34%" valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></td>
<td width="18%" valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2662 </font></strong></td>
<td width="18%" valign="top"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2558 </font></strong></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg5MDU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 142/2015-Customs (NT), Dated: December 15, 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><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></strong></p>
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