TIOL-DDT 275 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<font size="3"><strong><font color="#663399">TIOL-DDT 275</font></strong></font><strong><br>
</strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">03
01 2006<br>
Tuesday</font></strong></div>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Items
used for power generation projects –Excise duty exemption – Government
corrects <font color="#FF0000">cut and paste</font> damage</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By
Customs Notification No. 81/2005 dated 8th September 2005, the Government has
exempted items of machinery, apparatus and appliances etc, required for initial
setting up of a project for generation of power using non-conventional materials
subject to the condition that there is a valid power purchase agreement between
the importer and the purchaser, for the sale and purchase of electricity. There
is a similar notification for Central Excise. Only problem was that they simply
cut and pasted the customs notification into the Central Excise notification
and there too the requirement was that there should be an agreement between
the importer and purchaser. <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2589"><strong>TIOL-DDT-198
on 09 09 2005</strong></a> had then pointed out <strong>“Who is the importer
here? The notification is for a manufacturer and not an importer, but this is
what happens when notifications are cut and pasted! DDT hopes the Board will
come up with a corrigendum soon.”</strong> The Government has problems
in reacting immediately but it is gratifying that they have indeed corrected
the lapse albeit after more than three months. The <em>importer</em> is now
changed into a <em>producer</em>. Well Done Board, but could this not be done
a little earlier? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/etariff05_038.htm">Notification
No. 38/2005-C.E., dated 30-12-2005</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Kerosene
for manufacture of linear alkyl benzene or heavy alkylate – Government
sets right another cut and paste mistake – after three years.</strong>
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl
No. 32 of Notification No. 6/2002 – CE defines refinery as “a refinery,
declared as such under rule 20 of the Central Excise Rules, 2002” Unfortunately
Rule 20 does not have a provision to declare a refinery. This is another cut
and paste mistake. The earlier rules, Central Excise Rules, 1944 had a provision
under Rule 140(2) fort the government to declare a refinery. So the previous
versions of Notification No. 6/2002 defined refinery as refinery, declared as
such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. When
6/2002 was drafted, nobody realized that refinery was not specified under Rule
20. Now this mistake is rectified and refinery is defined in the notification
itself. Any correction even after three years is really welcome! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/etariff05_036.htm">Notification
No. 36/2005-C.E., dated 29-12-2005</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Matches-
exemption - without the aid of power</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Matches,
in or in relation to the manufacture of which none of the following processes
is ordinarily carried on with the aid of power, namely:-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i)
the process of giving-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(a)
the card board flats or strips, the configuration of a match box including
the outer slide or the inner slide, or</strong><br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) the
veneer flats or strips, the configuration of a match box including the outer
slide or the inner slide with the use of match paper;</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii)
frame filling;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii)
dipping of splints in the composition for match heads;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv)
filling of boxes with matches;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v)
pasting of labels on match boxes or veneers or cardboards;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi)
packaging</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">were
exempted by Notification No. 6/2002. Now (i)(a) above is deleted. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/etariff05_037.htm">Notification
No. 37/2005-C.E., dated 30-12-2005</a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Administrative
control over SEZ in other than port cities</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
administrative control over EOUs and units in SEZ (EPZ) has been the cause of
confusion for quite a long time. Board Circular No. 31/2003 – cus dated
7.4.2003 had clarified that the administrative control over the Special Economic
Zones will be with the jurisdictional Commissioner of Customs. But Board has
received representations that Special Economic Zones located at far flung areas
face difficulty in commuting to Customs Offices which are away from the SEZs,
for pursuing various customs related work. So Board now clarifies that in the
port cities, the administrative control over the Special Economic Zones falling
within the territorial jurisdiction of Commissioner of Customs shall be with
the Commissioner of Customs. At other places, the administrative control over
Special Economic Zones shall be with jurisdictional Commissioner of Central
Excise.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2005/cuscir05_053.htm">CIRCULAR
NO. 53/2005-Customs, Dated: December 29, 2005</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff
Values for brass scrap and palm oil reduced</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The
very first notification of the year is a reduction in tariff values. The existing
and the new rates are as follows</strong></font></p>
<table width="450" border="1" align="center" cellpadding="2" cellspacing="0">
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S.No.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter heading
or sub-heading</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description
of goods</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value
US$ (Per Metric Tonne)</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New tariff
values</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1)</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2)</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3)</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4)</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>5</strong></font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm
Oil</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">433</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">417</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">435</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">432</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others –
Palm Oil</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">434</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">425</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">440</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">418</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">445</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">421</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others –
Palmolein</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">443</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">420</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean
Oil</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">510</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">497</font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap
(all grades)</font></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2145</font></strong></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2143</font></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_001.htm">NOTIFICATION
NO. No.01/2006-CUSTOMS (N.T .), Dated: 2nd January 2006</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Disposal
of old cases of advance licences</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT
has laid down the procedure for disposal of the old cases of advance licences
issued before 31.03.2002.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Quantity
Based Advance Licence (QABAL)</strong> : the licensee is required to furnish
the following documents before the RLA for processing the case for E.O. discharge:-</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i.
Original or Duplicate E.P. Copy or DEEC copy of the shipping bills with endorsement
of custom’s examination report;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Original
or bank attested duplicate copy of bank realization certificate;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. Customs
attested invoice/packing list;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv. An affidavit
indemnifying the RLAs and the customs along with an undertaking that the export
documents have not been utilized for obtaining benefits under any other Export
Promotion Schemes etc. except the schemes which were allowed in addition to
advance licence scheme against the same shipping bills as per the format annexed
with this Public Notice;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">v. A copy
of the MODVAT Non-availment certificate duly countersigned by Central excise
Authority. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Value
Based Advance Licence(VABAL)</strong> the licensee is required to furnish the
following documents before the RLA for processing the case for E.O. discharge:-</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i.
Original or Duplicate E.P. Copy or DEEC copy of the shipping bills with endorsement
of custom’s examination report;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Original
or bank attested duplicate copy of bank realization certificate;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. An affidavit
indemnifying the RLAs and the customs along with an undertaking that the export
documents have not been utilized for obtaining benefits under any other Export
Promotion Schemes etc except the schemes which were allowed in addition to advance
licence scheme against the same shipping bills as per the format annexed with
this Public Notice;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv. A copy
of the MODVAT Non-availment certificate duly countersigned by Central excise
Authorities;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">v. Shortfall
in Exports obligation to be regularised in terms of Policy Circular No. 28(RE-2000)
dated 22.9.2000;<br>
<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">vi. In case
there is no report/remark by the customs authority on over-valuation/under-valuation
of price of import or export consignment, the price data available with the
licensing authority shall be considered for disposal of the case.</font></p>
<ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
Before redemption of Bond/Bank Guarantee/LUT against advance licence for physical
exports, the customs Authority at the port of registration shall verify that
the details of exports given are as per their records.</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
Once the E.O. is discharged by RLA, a copy of the E.O discharge letter along
with the required documents should be forwarded to the concerned customs authority.
</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
The Regional Licensing Authorities shall forward a Monthly Report to the Customs
Authority at the Port of Registration for all such cases of advance licences
where export obligation has been discharged by the RLA.</font></li>
</ul>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2005/dgft05pn079.htm">PUBLIC
NOTICE NO. 79 (RE-2005)/2004-2009, Dated: January 2, 2006</a></strong></font></p>
<p align="center"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The
law is a battery, which protects all that is behind it, but sweeps with destruction
all that is outside – <font color="#000000">Henry Ward Beecher (1813 –
87)</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6666">Until
tomorrow with more DDT</font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Have a nice day.</font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Mail your comments to</font></strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
</body>
</html>