TIOL-DDT 2783 · 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><strong></strong>
<p><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2783</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
10 02 2016 <br>
Wednesday</font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Effect of 'in limine' dismissal of SLP by Supreme Court and Filing of Review Petition in Supreme Court - CBEC Clarifies</font></em></strong></font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>IN</em> </font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">limine means <em>on</em><strong> the threshold, at the very outset<em>. </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court in <em>Kunhayammed v. State of Kerala</em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2002/2002-TIOL-50-SC-LMT-LB.htm" target="_blank"><strong>2002-TIOL-50-SC-LMT-LB</strong> </a>dwelt extensively upon the aspect as to when a decision of the Court in a SLP would be binding and when not. The Court observed that there are two distinct stages: </font></p>
<blockquote><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Granting of special leave to appeal; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Hearing the appeal.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If the SLP is dismissed at the stage of special leave without a speaking or reasoned order, there is no <em>res judicata</em>, no merger of the lower order and the petitioner retains the statutory right, if available of seeking relief in review jurisdiction of the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If the SLP is dismissed at the first stage by a speaking reasoned order, there is still no merger but rule of judicial discipline and declaration of law under Article 141 of the Constitution will apply. The order of Supreme Court would mean that it has declared the law and in that light the case was considered not fit for grant of leave. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once leave is granted but SLP converted into appeal is dismissed with or without reasons, merger results and law is declared. It is no longer permissible to move the High Court by review and no Court, Tribunal or Authority can express any opinion contrary to the view taken by Supreme Court. Order appealed against can be reversed, modified or affirmed by the Supreme Court in exercise of appellate jurisdiction at the second stage only and not at the discretionary first stage of special leave under Article 136 of the Constitution of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Supreme Court has in some other cases explained: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">When the Review will be maintainable : </font></p>
<blockquote><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Mistake or error apparent on the face of the record; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Any other sufficient reason. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#F3DBCF">When the review will not be maintainable:</font></p>
<blockquote><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) A repetition of old and overruled argument is not enough to re-open concluded adjudications; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Minor mistakes of inconsequential import; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Review proceedings cannot be equated with the original hearing of the case; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) Review is not maintainable unless the material error, manifest on the face of the order, undermines its soundness or results in miscarriage of justice; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) A review is by no means an appeal in disguise whereby an erroneous decision is reheard and corrected but lies only for patent error. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi) The mere possibility of two views on the subject cannot be a ground for review. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vii) The error apparent on the face of the record should not be an error which has to be fished out and searched. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(viii) The appreciation of evidence on record is fully within the domain of the appellate court, it cannot be permitted to be advanced in the review petition. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ix) Review is not maintainable when the same relief sought at the time of arguing the main matter has been negatived. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board wants the field formations to keep in mind the above, while interpreting the Supreme Court's dismissal of SLP '<em>in limine'</em>. If the SLP has been dismissed ' <em>in limine'</em> there cannot be any ground for filing a review petition. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkxNjE=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Instruction in F.No.276/114/2015-CX.8A; Dated: February 09 2015 </font></strong></a></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Has the Board changed its view?</strong> Board faced a similar issue a couple of years ago when its SLP was dismissed in limine and the Board wanted to file a review petition. The Additional Solicitor General opined, </font></p>
<blockquote><p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even otherwise, I am unable to understand what purpose will be served by filing a review petition in a case where the Hon'ble Supreme Court has dismissed a SLP in limine without assigning any reasons. An in limine dismissal merely means that the Hon'ble Supreme Court did not find it an appropriate case to consider the matter. Such an order does not amount to law declared under Article 141 of the Constitution of India (Kunhayammed Vs State of Kerala) </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board in F.No, 276/125/2012-CX.8A.CUS, dated 25.08.2014, in spite of the opinion of the ASG felt that since Department has prima facie a strong case on merit in its favour, field formations should take up all such cases for filing of Appeal before the Courts/Tribunal. (<strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjEzODk=" target="_blank">DDT 2427 01 09 2014</a></strong>) </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">All Industry Rates of Duty Drawback - Amendments </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government considered representations, feedback and data related to the All Industry Rates (AIR) of Duty Drawback that took effect on 23.11.2015 and has notified certain changes vide <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkxNTc=" target="_blank">Notification No. 22/2016-Customs (N.T.) dated 08.2.2016</a></strong>. These changes take effect from 11.02.2016. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkxNjA=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 06/2016-Customs, Dated: February 09, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Monitoring of realisation of Export Proceeds </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Bengaluru Air Customs Commissionerate reminds that it is mandatory for all exporters to submit BRC/ Negative statement in the prescribed Annexure every six months i.e., for the period from January to June and July to December. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is seen that many of the BRCs/ negative statements/ CA/AD certificates submitted, are found deficient due to various errors related to AD codes such as non-registered AD codes, entry rejections by the system due to multiple AD codes etc., and hence, such documents could not be entered in the system. The Exporters are requested to rectify the same and resubmit all such relevant documents. In this connection, it is once again impressed upon the trade that along with BRCs, there is the option of submitting certificates from Chartered Accountant / Authorised dealer(s) - AD-wise at each port for each of the six-monthly certificates. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissionerate requests all the exporters to submit the BRCs/ negative statements, failing which appropriate action available under the Customs Act, 1962 will be initiated to recover the drawback amount sanctioned along with interest. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkxNjM=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Bengaluru Air Customs Public Notice No.07/2016; Dated: February 05 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Manner of Signing of Certificates by Chartered Accountants </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Council of the Institute of Chartered Accountants of India (ICAI), at its 349th meeting held on 17th and 18th January, 2016 considered an issue relating to manner of signing of certificates by Chartered Accountants. The Council noted that different practices were in vogue in respect of the manner of signing of various certificates issued by the members of the ICAI. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On a consideration of the matter, the Council, with a view to bring uniformity in the manner of signing of certificates, has decided to require the members of the ICAI to include (in addition to any other requirements in this regard prescribed by the relevant law or regulation under which the certificate is being issued) the following details in their "Signatures" on the certificates issued by them: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. Name of the CA firm </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. Firm Registration Number (FRN) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c. Name of the member </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d. Designation (Partner/Proprietor) </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e. Membership Number </font></p>
</blockquote>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Increase in Tariff Values of gold and silver </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has increased the Tariff value of gold and silver. There is no change in the tariff values of other commodities. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) as on 29.01.2016 </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 09.02.2016 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></font></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></font></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></font></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></font></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" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">566 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">566 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">586 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">586 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">576 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">576 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">594 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">594 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">597 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">597 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">596 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">596 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil</font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">720 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">720 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2821 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2821 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td valign="top" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2593 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2593 </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 2 </font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><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" bgcolor="#D3E9BE"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 29.01.2016 </font></strong></font></div></td>
<td valign="top"><div align="center"><strong><font color="#FF0000"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 09.02.2016 </font></font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td 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 valign="top" bgcolor="#D3E9BE"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">362 per 10 grams </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">388 per 10 grams </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top" bgcolor="#D3E9BE"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td 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 valign="top" bgcolor="#D3E9BE"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">443 per kilogram </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">487 per kilogram </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top" bgcolor="#D3E9BE"><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" bgcolor="#FCB970"><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" bgcolor="#FCB970"><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" bgcolor="#FCB970"><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" bgcolor="#FCB970"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 29.01.2016 </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 09.02.2016 </font></strong></font></div></td>
</tr>
<tr bgcolor="#FCB970">
<td valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td valign="top" bgcolor="#FCB970"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></td>
<td valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2558 </font></strong></td>
<td valign="top"><strong><font color="#FF0000" 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=MTkxNjI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 23/2016-Customs (NT), Dated: February 09, 2016 </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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