TIOL-DDT 2818 · the untouched capture
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<p><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><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2818</font><br>
01 04 2016<br>
Friday</strong></font></p>
<p align="center"><font size="3" face="Courier New, Courier, mono"><strong><em><font color="#006600" face="Georgia, Times New Roman, Times, serif">Customs Baggage Rules 2016 Amended - Confusing! </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Customs Baggage Rules 2016 come into force today - the Government amended them yesterday. As per Rule 3 of the Baggage Rules 2016, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. an Indian resident or a foreigner residing in India or a tourist of Indian origin is allowed duty free baggage allowance of fifty thousand rupees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Proviso says that a tourist of <strong>foreign</strong> origin is allowed duty free baggage allowance of fifteen thousand rupees. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the rule is amended to stipulate that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. an Indian resident or a foreigner residing in India or a tourist of Indian origin is allowed duty free baggage allowance of fifty thousand rupees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Proviso says that a tourist of <strong>Indian</strong> origin is allowed duty free baggage allowance of fifteen thousand rupees. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the tourist of Indian origin has two options - duty free baggage of 50,000 and 15,000. Who will decide this? And what happened to foreign tourist? He has no duty free allowance. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Baggage Rules have an Appendix and three annexures apart from the complicated provisions with half a dozen provisos. Can't they make these simple and short that passengers can understand? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And why should the Government be in a tearing hurry to get these amendments made a day before? Apart from the passengers understanding any of these, will the Customs officers at the airports be able to guide them? </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also please see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26361" target="_blank">Provide a kiosk for passengers & assistance to fill baggage declaration at airport</a> </font></strong></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzM=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 43/2016- CUS(NT)., Dated:March 31, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f1"></a>Effective Rate of Duty on Baggage </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Notification No. 136/1990- Customs, dated the 20th March, 1990, the rate of duty on the baggage of the passengers after availing the duty free concession is 35%. This notification is superseded. The rate of duty remains at 35%. This rate of duty is not applicable to certain goods like alcohol in excess of two litres. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 26/2016- CUS., Dated:March 31, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f2"></a>Customs - Duty on goods imported under Transfer of Residence</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> Passport holder coming to India after a stay abroad of at least 365 days is eligible for; </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Duty free import of certain goods like VCR (<font color="#FF0000">are they still in circulation?</font>), Microwave oven, Personal computer - upto a value of Rs. 2 lakh </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Import of certain items like Dishwasher, deep freezer at a duty rate of 15% up to the value of Rs. 5 lakh </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 27/2016- CUS., Dated:March 31, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f3"></a>Customs - Duty on goods imported from Japan reduced </font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has reduced the duty rates of goods imported from Japan. Notification No. 69/2011-Cus dated 29.07.2011 is amended. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 28/2016- CUS., Dated:March 31, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f4"></a>Income Tax - returns Notified</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LAST</strong> year there was a lot of confusion about the last date for filing returns as the Government notified the return forms very late. In <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3MDA5" target="_blank"><strong>VISHAL GARG Vs UoI</strong></a>, the High Court directed the CBDT to to ensure that the forms etc. which are to be prescribed for the audit report and for e-filing the returns should ordinarily be made available on the first day of April of the assessment year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBDT has acted positively and notified the return forms for this year's Income Tax returns. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notification No. 24/2016., Dated: March 30, 2016</font></strong></a></p>
<p align="center"><font size="3" face="Courier New, Courier, mono"><strong><em><font color="#006600" face="Georgia, Times New Roman, Times, serif"><a name="f5"></a>Customs -Integrated Declaration replaces Bill of Entry </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WITH </strong>effect from 1st of April,2016, the 'Bill of Entry' will be replaced by an 'Integrated Declaration', which covers all information required for import clearance by the other government agencies. The Customs Broker or Importer shall submit the "Integrated Declaration" electronically to a single entry point, i.e. the Customs Gateway (ICEGATE). Separate application forms (both online and hardcopy) required by different Participating Government Agencies (PGAs) like Drug Controller, AQCS, WCCB, PQIS and FSSAI would be dispensed with. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The changes introduced to the Bill of Entry include additional requirements on account of Customs as well as Participating Government Agencies (PGAs) under the Single Window project.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With effect from April 1, 2016, importers will be required to submit the Authorised Dealer Code of the bank that will be making outward remittance of foreign exchange in connection with the imported goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A new field is being introduced to report the "UCR" or (Unique Consignment Reference). The UCR is for the identification of consignments in the international supply chain and will facilitate exchange of advance information bilateral agreements/ Customs Mutual Assistance Agreements. As of now, this field will not be used and the importers should leave a blank. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">'End use of the item' is presently a free text field. This has been converted into a dropdown list, because, purpose of import/ Intended end-use is a key data field for Participating Government Agencies. It will be used to determine the agency (ies)from whom NOC is required. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For receiving a proper declaration in relation to RSP Applicability, the current field is modified so that the importer makes a clear declaration in respect of every item. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provision has been made to capture the name and address of the Manufacturer/Producer. Food Safety Authority of India and Drug Controllers are interested in the Manufacturer details, including their names and addresses. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There are cases where a consignment has been sold on high seas more than once. A flag has been introduced to capture the transaction hierarchy where there are multiple High Sea Sale transactions involved. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs (Imported Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 requires the importer to mandatorily provide the Central Excise Registration number in the Bill of Entry. Necessary changes have been introduced into the Bill of Entry format to capture Central Excise Registration Number.</font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0Nzg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC F. No. 450/147/2015-Cus-IV., Dated: March 31, 2016</font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f6"></a>Open House Every Wednesday in DGFT Offices </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> has been decided that there will be an open house for applicants between 2.30 PM and 3.30 PM on every Wednesday in all RA offices in a designated meeting room / place. The duration may be extended as required. During this period concerns / pending issues of applicants raised by them will be addressed by the officers / staff concerned who will make themselves accessible in the meeting room. If the officer / staff member concerned is not available on a particular day, the designated link officers / staff member shall address the concerns / issues. To the extent possible the head of the office will preside over the open house. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0Nzk=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Trade Notice No. 22/2015., Dated: March 31, 2016</font></strong></a></p>
<p align="center"><font size="3"><strong><em><font color="#006600" face="Georgia, Times New Roman, Times, serif"><a name="f7"></a>Delhi High Court directs CIC to maintain Record of Proceedings </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DELHI</strong> High Court, by Order dated 23rd March, 2016 in the case of R.K. Jain v. CIC, has directed the CIC to maintain daily order sheets (Record of Proceedings) reflecting true and correct state of affairs of the proceedings. The High Court gave six months time to CIC to evolve a procedure in this respect and start maintaining daily order sheets. These directions have come on a petition filed by Mr. R.K. Jain against the CIC on the ground that during hearing his appeal was allowed, but in the order which was passed by CIC after a long delay, the appeal was dismissed. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f8"></a>The April Effect </font></em></strong></font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SOME of the Budget Changes Effective from Today</font></strong></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td colspan="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">subject </font></strong></td>
<td valign="top"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification </font></strong></td>
</tr>
<tr>
<td colspan="2"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></td>
<td> </td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016. </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">20/2016 - Central Excise (N.T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Certain changes in CE Rules </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">8/2016 - Central Excise (N.T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Certain Changes in CENVAT Credit Rules </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">13/2016 - Central Excise (N.T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest under Section 11AA of Central Excise Act </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">15/2016 - Central Excise (N.T.) </font></a></td>
</tr>
<tr>
<td colspan="2"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></td>
<td valign="top"> </td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Baggage Rules 2016 </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">30/2016 - Customs (N. T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amendments to Customs Baggage Declaration Regulations, 2013 </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">31/2016 - Customs (N. T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 </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">32/2016 - Customs (N. T.) </font></a></td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interest rate under Section 28AA of the Customs Act </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">33/2016 - Customs (N. T.) </font></a></td>
</tr>
<tr>
<td colspan="2"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></td>
<td valign="top"> </td>
</tr>
<tr>
<td> </td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changes in Mega Exemption Notification 25/2012 </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.9/2016-Service Tax </font></a></td>
</tr>
<tr>
<td colspan="3"><ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption on services by senior advocate to other advocate or to a law firm is being withdrawn. Levy under forward charge. </font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Date from which the definition of support services shall stand deleted from the Finance Act, 1994.</font></li>
</ul> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New exemptions for services by,-</font></p>
<ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Annuity under the <a></a>National Pension System</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Securities and Exchange Board of India (SEBI)</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Employees Provident Fund Organisation (EPFO)</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Biotechnology incubators approved by Biotechnology Industry Research Assistance Council (BIRAC).</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> National Centre for Cold Chain Development Rationalisation of abatement rates and conditions thereof in respect of services by,- </font></li>
</ul>
<ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tour operator services</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">transport of passengers by rail. </font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> transport of goods by rail. </font></li>
</ul></td>
</tr>
</table>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f9"></a>Decrease 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 decreased the tariff values of gold and silver. Tariff values of oils, poppy seeds and brass scrap are increased; no change in areca nuts. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top"><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"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods</font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) as on 15.03.2016 </font></strong></font></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tonne) from 31.03.2016 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></font></div></td>
<td valign="top"><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"><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"><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" bgcolor="#D3E9BE"><div align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(6) </font></strong></font></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">652 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">698 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">659 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">706 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">656 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">702 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">662 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">711 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">665 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">714 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">664 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">713 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></td>
<td valign="bottom"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">740 </font></td>
<td valign="bottom"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">767 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2957 </font></td>
<td valign="top"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">3030 </font></strong></td>
</tr>
<tr bgcolor="#B9FCFF">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td valign="bottom"><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">2533 </font></strong></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Table 2 </font></strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></font></div></td>
<td valign="top"><div align="center"><font color="#0000FF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 15.03.2016 </font></strong></font></div></td>
<td valign="top" bgcolor="#D3E9BE"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD from 31.03.2016 </font></strong></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed. </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">404 per 10 grams </font></td>
<td valign="top" bgcolor="#D3E9BE"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">402 per 10 grams </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed. </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">509 per kilogram </font></td>
<td valign="top" bgcolor="#D3E9BE"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">502 per kilogram </font></strong></td>
</tr>
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top"><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"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></td>
<td valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></div></td>
<td valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></div></td>
<td valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 15.03.2016</font></strong></div></td>
<td valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value USD (Per Metric Tons) from 31.03.2016 </font></strong></div></td>
</tr>
<tr bgcolor="#FCB970">
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Areca nuts </font></td>
<td valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2599 </font></td>
<td valign="top" bgcolor="#FCB970"><div align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">2599 </font></strong></div></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk0NzA=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 44/2016-CUSTOMS (N.T.)., Dated: March 31, 2016</font></strong></a></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice weekend. </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@tiol.in"><strong>vijaywrite@tiol.in</strong> </a></font></p>
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