TIOL-DDT 2797 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2797 </font><br>
01 03 2016 <br>
Tuesday </strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Wow CBEC - What a Humongous Budget! </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CBEC has done it - almost the impossible. The humongous work they have done is unbelievable. They have issued more than 60 notifications in Customs, Central Excise and Service Tax. They have amended 23 Sections in the Customs Act, 1 Section in the Customs Tariff Act, some 70 entries in the Customs Tariff, 4 Sections in the Central Excise Act, about 40 entries in the Central Excise Tariff apart from changes in the Service Tax Statutes and bringing in three new rules. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And all this with musical precision and symmetry, with hardly any mistakes and promoting the cause of <em>Ease of Doing Business </em>and <em>Make in India</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Kudos to every officer in CBEC who made this possible and revived hopes that Government is not all about harassment and making life miserable. </font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today's DDT will cover some of these measures that have not received much attention, publicity or recognition. The good proposals of CBEC would have earned brownie points for the Finance Minister, but his speechmakers for some reason shied away from disclosing those good measures in the speech. That is actually another problem with CBEC; their good work often goes unheard, while the bad deeds get more than due publicity. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The stakeholders in Indirect Taxes are certainly better off from today than they were yesterday. <a></a></font></p>
<p align="center"><font face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600" size="3">The CENVAT Credit Rules Overhauled - Creditably</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> CENVAT Credit Rules, beneficial as they are, have been swords hanging by hairs on the heads of assessees and several simplifications attempted earlier have resulted in more complications. The scheme is thirty years old and in these thirty years, we have filled up the court dockets with unending litigation. For the first time perhaps, some changes are made assuming that every assessee is not a thug out to cheat the system and the Board is not meant to add to the agony of the assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Here are some of the good measures: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">CENVAT Credit on equipment and appliance used in an office </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">located within the factory are being included in the definition of capital goods so as to allow CENVAT credit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">CENVAT credit on inputs and capital goods used for pumping of water, </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">for captive use in the factory, is allowed even where such capital goods are installed outside the factory. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">Capital goods having value up to Rs. ten thousand per piece are included in the definition of inputs. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This would allow an assessee to take full credit on such capital goods in the same year in which they are received . Further they are liberated from all the rigours of capital goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">CENVAT credit on tools of Chapter 82: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Manufacturer of final products is allowed CENVAT credit on tools of Chapter 82 of the Central Excise Tariff in addition to credit on jigs, fixtures, moulds & dies, when intended to be used in the premises of job-worker or another manufacturer who manufactures the goods as per specification of manufacturer of final products. A manufacturer can send these goods directly to the other manufacturer or job-worker without bringing the same to his premises. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF">Permission valid for three years: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the permission given by an Assistant Commissioner or Deputy Commissioner to a manufacturer of the final products for sending inputs or partially processed inputs outside his factory to a job-worker and clearance therefrom on payment of duty is valid for a financial year. Now it would be valid for three financial years. </font></p>
</blockquote>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">CENVAT Credit Rules - Formulated Rule 6 </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> reversal of CENVAT Credit when both dutiable and exempted goods are manufactured and/or taxable and exempted services are provided, had resulted in mind boggling litigation. A Supreme Court Judge, who as a High Court Judge stated in the Court after hearing Rule 6, "why do they make such complicated laws that even lawyers and judges don't understand. How do they expect assessees or even their officers to understand?" Almost the entire rule is amended to make it simpler clearer without actually changing the substance of the statute. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The ridiculous situation of the amount of credit to be reversed, was best highlighted by the Tribunal in <em>THYSSENKRUPP INDUSTRIES Vs COMMISSIONER OF CENTRAL EXCISE, PUNE </em>- <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTYzNzY=" target="_blank"><strong>2014-TIOL-1825-CESTAT-MUM</strong></a>; the Tribunal noted the case as: </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the present case, it is a fact that the total Cenvat Credit taken on common input services only Rs. 2.07 crore (approximately) whereas if we apply the formula, the amount of credit required to be reversed works out to Rs. 8.62 crore. But if we consider the first option of payment of an amount @ 5% of the value of the exempted services, the liability of the appellant would work out to about Rs. 13 crore which is much higher than that arrived at by applying the formula. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For taking a credit of Rs. 2 Crores, they had to pay either about 9 crores by one calculation and 13 crores by another. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this situation, the Tribunal expressed its helplessness by stating, "<em>If the formula leads to an anomalous situation, the remedy lies in amending the provisions of the statute and the judiciary is helpless</em>." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Writing in our columns, <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=21934" target="_blank"><strong>Ankit Shah</strong> </a>observed, "<em>It seems that the Tribunal has opened the gates of litigation & only a clarification from the Central Board of Excise & Customs in favour of the assessee should provide some relief as a soothing balm. But, the CBEC rarely is known for such generosity!</em>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thankfully, the Board has found the balm and applied it. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The highlights of the new Rules: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. a manufacturer who exclusively manufactures exempted goods for their clearance up to the place of removal or a service provider who exclusively provides exempted services shall pay (i.e. reverse) the entire credit and effectively not be eligible for credit of any inputs and input services used. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. When exempted and dutiable goods are manufactured or exempted and taxable services are provided, the assessee has two options - (1) pay an amount equal to six per cent of value of the exempted goods and seven per cent of value of the exempted services, subject </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">to a maximum of the total credit taken </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">or (2) pay an amount as determined under sub-rule (3A). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The amount to be paid will not exceed the total credit taken. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Sub-rule (3A) prescribes the procedure and conditions for calculation of credit allowed and credit not allowed and directs that such credit not allowed shall be paid, provisionally for each month. There is a simple formula and if you are not scared by simple algebra, you will have no problem.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The most important point is that at last it is by law stipulated that for the sin of taking a small credit, you will not be asked to sell your factory. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board has really solved a longstanding irritating litigation - fairly and in favour of the assessee and the Government. This is a welcome change from the adversarial era to the facilitation age. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Lost in Budget Baggage </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHEN</strong> the Board gives, it is very generous. Lost in the mountain of budget papers were some assessee friendly circulars of the Board. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Registration of two or more premises as one registrant in Central Excise:</strong> Notification No. 36/2001-Central Excise (NT), dated 26.06.2001 has been amended vide Notification No. 19/2016-Central Excise(NT), dated 01.03.2016 to provide that if two or more premises of the same factory are located in a close area, these premises are within the jurisdiction of a Central Excise Range and the process undertaken there are interlinked and the units are not operating under any of the area based exemption notifications, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, as may be prescribed, allow single registration. Earlier instruction on this issue are treated as amended. -<strong> <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTI=" target="_blank">CBEC Circular No. 1016/4/2016-CX., Dated: February 29, 2016</a></strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Certificate evidencing payment of Central Excise duty:</strong> By Circular 620/11/2002-CX, dated 20.02.2002 the facility of issuing of Certificate as proof of payment of Central Excise duty was extended to Small Scale Industry. References have been received from Trade for extending this facility of issuing Certificate as proof of payment of Central Excise duty to all categories of industries. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has decided that the benefit of Circular No.620/11/2002-CX dated 20.02.2002 shall be extended to the entire industry as a matter of trade facilitation. - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTM=" target="_blank">CBEC Circular No. 1017/4/2016-CX., Dated: February 29, 2016</a></strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Withdrawal from prosecution in Central Excise cases older than15 years involving duty less than rupees five lakhs:</strong> Board has decided to withdraw from prosecution of the cases where evasion of Central Excise duty is less than Rupees five lakhs and prosecution is pending for more than fifteen years. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Application will also be moved for withdrawal from prosecution against the conoticees in a case, where the prosecution, against the main noticee is proposed to be withdrawn, as the grounds for withdrawal of prosecution would apply equally to the conoticees. - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTQ=" target="_blank">CBEC Circular No. 1018/4/2016-CX., Dated: February 29, 2016</a></strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Change in rate of interest on goods warehoused for export, when cleared to DTA-:</strong> Board Circular No. 581/18/2001-CX, dated 29.06.2001, specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No. 2), Rules, 2001 for Central Excise who can avail facility of export warehousing, provides for a liability of interest @ 24% on goods, warehoused for export, when diverted for home-consumption. Keeping in tune with the general gesture of reducing interest to 15%, the interest payable in this case is also reduced to 15%. It is really laudable that the Board could locate this circular and reduce the interest rate. - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTU=" target="_blank">CBEC Circular No. 1019/4/2016-CX., Dated: February 29, 2016</a></strong> </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">The Budget Notifications </font></em></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FOR</strong> your ready reference here are the Budget Notifications:</font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
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<td colspan="3" valign="top"><div align="left"><strong><font color="#CC0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENTRAL EXCISE NON TARIFF </font></strong></div></td>
</tr>
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. & Date </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subject </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.05/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Procedure for obtaining Centralized Registration for manufacturers of articles of jewellery </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.06/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 35/2001-Central Excise (N.T) dated 26.06.2001 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.07/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rescinds Notification No. 9/2012-Central Excise (N.T) dated 17.03.2012 </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.08/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Central Excise Rules, 2002 </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.09/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.10/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 20/2001-Central Excise (N.T.), dated the 30.04.2001 so as to amend the tariff values prescribed for articles of apparel and clothing accessories not knitted or crocheted </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 49/2008-Central Excise (N.T.), dated the 01.03.2016 so as to amend the rate of abatement from Retail Sale Price for commodities specified therein and bring certain commodities under Retail Sale Price based assessment </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends the CENVAT Credit Rules, 2004 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Prescribes the rate of interest at fifteen per cent per annum for the purposes of section 11AA of the Central Excise Act, 1944 </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 42/2001 - Central Excise (N.T.) dated 26.06.2001 so as to make further amendments in notification No. 42/2001- CE (NT), dated the 26th June 2001 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 31/2007-Central Excise (N.T.), dated the 02.08.2007 </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 19/2004-Central Excise (N.T.), dated the 06.09.2004 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.19/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 36/2001-Central Excise (N.T.), dated the 26.06.2001 so as to carry out Budgetary changes </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.20/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notifies new Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods), 2016 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.21/2016-CE (N.T) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 21/2004-Central Excise (N.T) dated 06.09.2004 so as to carry out Budgetary changes </font></td>
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<tr>
<td colspan="3" valign="top"><strong><font color="#CC0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENTRAL EXCISE TARIFF </font></strong></td>
</tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. & Date </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subject </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.5/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amend specified notifications relating to area based exemptions, so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.6/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends specified notifications relating to area based exemptions, so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.7/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 7/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.8/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 8/2003-Central Excise dated 17.03.2012 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.9/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 1/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMTk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.10/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 2/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exempts central excise duty on media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 12/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rescinds Notification No. 62/91-Central Excise dated 25.07.1991 so as to carry out Budgetary changes. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 33/2005-Central Excise dated 08.09.2005 so as to carry out Budgetary changes. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 30/2004-Central Excise dated 09.07.2004 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 16/2010-Central Excise dated 27.02.2010 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 42/2008-Central Excise dated 01.07.2008 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMjU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2016-CE dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 6/2005-Central Excise dated 01.07.2008 so as to carry out Budgetary changes. </font></td>
<tr>
<td colspan="3" valign="top"><strong><font color="#CC0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">CUSTOMS TARIFF </font></strong></td>
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. & Date </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subject </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exempts CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 12/2012-Customs, dated the 17.03.2012 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top" bgcolor="#F4F8FB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 171/93-Customs, dated the 16.09.1993 so as to increase the value limit for bonafide gifts imported by post or as air freight from Rs. Ten thousand to Rs. Twenty thousand. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 39/96-Customs, dated the 23.07.1996 so as to withdraw exemption of specified duties of customs on goods specified therein </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top" bgcolor="#F4F8FB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 27/2011-Customs, dated the 01.03.2011 so as to exempt duty of customs leviable under the Second Schedule, to the Customs Tariff Act, 1975 (51 of 1975) [Export Duty] on items specified therein. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 21/2012-Customs, dated the 17.03.2012 so as to specify the rate of additional duty of customs leviable under sub-section 3 (5) of Customs Tariff Act, 1975 for items specified therein. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 25/1999-Customs, dated 28.02.1999 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 25/2002-Customs, dated the 01.03.2002 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.19/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top" bgcolor="#F4F8FB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 24/2005-Customs, dated the 01.03.2005 so as to carry out Budgetary changes. </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.20/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 230/86-Customs, dated the 03.04.1986 so as to make suitable amendments to the Project Import Regulations, 1986. </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.21/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top" bgcolor="#F4F8FB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 42/96-Customs, dated the 23.07.1996 so as to make suitable amendments to the list of specified projects under heading 9801 of the first schedule to the Customs Tariff </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.22/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 81/2005-Customs, dated the 08.09.2005 so as to carry out Budgetary changes </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.23/2016-Customs dated 1st March, 2016 </font></a></td>
<td valign="top" bgcolor="#F4F8FB"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Notification No. 72/1994-Customs, dated the 01.03.1994. </font></td>
</tr>
<tr>
<td colspan="3" valign="top"><strong><font color="#CC0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">CUSTOMS NON TARIFF </font></strong></td>
</tr>
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. & Date </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subject </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.30/2016-Customs (N.T.) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notifies Baggage Rules, 2016 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.31/2016-Customs (N.T.) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Customs Baggage Declaration (Amendment) Regulations, 2016 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyOTA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.32/2016-Customs (N.T.) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notifies the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyODk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.33/2016-Customs (N.T.) dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Fixes the rate of interest under section 28AA of the Customs Act, 1962 and supersede notification No. 17/2011-Cus (N.T) dated 01.03.2011 </font></td>
</tr>
<tr>
<td colspan="3" valign="top"><strong><font color="#CC0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">SERVICE TAX </font></strong></td>
</tr>
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. & Date </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subject </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.08/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.09/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.10/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Point of Taxation Rules, 2011 so as to insert clarificatory Explanations </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.11/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exempts services in relation to Information Technology Software recorded on a media bearing RSP, provided Central Excise Duty has been paid </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.12/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends notification No. 32/2012-Service Tax dated 20th June, 2012, so as to exempt services provided by the bio-incubators approved by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.13/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeks to prescribe interest rate under section 75 of the Finance Act, 1994 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjM=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.14/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeks to prescribe interest rate under section 73B of the Finance Act, 1994 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNzA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.15/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeks to bring into effect provisions of clause (h) of section 107 of the Finance Act, 2015 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.16/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeks to bring into effect certain provisions of notification No. 07/2015-ST dated 1st March, 2015 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.17/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Seeks to bring into effect certain provisions of notification No. 05/2015-ST dated 1st March, 2015 </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.18/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></td>
<td valign="top"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNjY=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No.19/2016-ST dated 1st March, 2016 </font></a></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amends Service Tax Rules, 1994 </font></td>
</tr>
</table>
<p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><em><font size="3">Increase in Tariff Values of oils </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> the midst of all the mega budget hungama, they hiked the tariff values of oils, reduced that of gold, silver and brass scrap. </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"><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" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td 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 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 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 15.02.2016 </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) from 29.02.2016 </font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></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">621 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">650 </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">635 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">664 </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">628 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">657 </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">642 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">666 </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">RBDPalmolein </font></td>
<td valign="bottom" bgcolor="#B9FCFF"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">645 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">669 </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">644 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">668 </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">748 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">759 </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">2930 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2919 </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">2464 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2464 </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"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></div></td>
<td 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 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 valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 15.02.2016 </font></strong></div></td>
<td valign="top"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 29.02.2016 </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">403 per 10 grams </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">399 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">510 per kilogram </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">495 per kilogram </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td 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 valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></td>
<td valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></td>
<td valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></td>
<td valign="top" bgcolor="#FCB970"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 15.02.2016 </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 29.02.2016 </font></strong></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">2599 </font></strong></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2599 </font></strong></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 34/2016-Customs (NT), Dated: February 29, 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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