TIOL-DDT 284 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b><font size="3">TIOL-DDT
284</font><br>
17 01 2006<br>
Tuesday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Prospective
disobedience of appellate orders – Board issues draconian circular</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">That government
is the best which governs the least and perhaps that Board is the best which
does not issue clarifications. It has now become almost a regular practice
for the Board to upset the apple cart and create confusion in the field. The
latest missive from the Board is a clear affront on the appellate authorities.
Board wants the field to respect the stay orders of the appellate authorities
only for the past period but to implement the impugned order prospectively.
In simple terms this means if the central excise Commissioner passes an order
that the mangoes grown in the factory premises are dutiable and demands duty
and the assessee goes to the Tribunal and gets a stay and waiver of pre deposit,
Board will honour the Tribunal’s order only for the past period and
for future clearances you may have to pay excise duty on those mangoes, unless
the Tribunal specifically mentions that the stay applies for future too. The
Board had actually issued a draft circular in March. Please see <b>TIOL-DDT
67 - 3 3 2005</b> - <b>Assesses beware : Draconian Circular coming!</b> Board
kept this in hibernation for nearly a whole year and while every one thought
that the issue is closed, Board has silently slipped in this bomb; may be
to help revenue drive in the last quarter of the year. We are also bringing
you an analysis on the subject by one of our regular authors, who has just
quit the department. Please see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=3168"><b>CODE
OF HAMMURABI – THE CBEC’S WAY.</b></a><br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2006/excircular824.htm">CIRCULAR
NO. 824/1/2006-CX., Dated: January 16, 2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Computation
of freight of time chartered/daughter vessel - Board issues draft circular</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue regarding
computation of freight of time chartered/daughter vessel and its inclusion
in the assessable value was taken up in detail by the committee headed by
Shri R.K.Chakraborti, the then Member (L&J), and it was held that the
freight of daughter vessel would have to be treated as extension of freight
and not as part of landing charges. It was also suggested that the same should
be calculated on normative basis on the World Scale Norms. This issue was
discussed in the Chief Commissioner’s Conference held on 1st October
2005 at Mumbai. The conference agreed that the recommendations of the Shri
R.K.Chakraborti Committee should be accepted and that pending cases of assessments
should be finalized as per the two alternative methods of computation of cost
of transportation for daughter/time chartered vessel. The first option which
is based on the World Scale rates duly adjusted on the basis of AFRA rates,
should be followed wherever the World scale rates are available for the transportation
between high seas and respective minor ports in India. In cases where the
World Scale Freight Rate Index is not available, the cost element required
for arriving at the freight rate may be based on the benchmarks used by the
World Scale Association. In both cases, Wharfage and transshipment charges
should be added to arrive at the total freight. It was also made clear that
the data in respect of these calculations should be submitted by the respective
importers to the satisfaction of the assessing officer. Accepting services
by the Cost Accountants may also be considered by the respective Commissionerates
depending upon the extent of complexity of the cases.<br>
<br>
Now Board has decided that all pending cases involving lighterage charges
would be finalized on the basis of World Scale Rates and AFRA wherever available.
In case of minor ports where WSO rates along with AFRA are not available,
the <b>concerned</b> Commissioners should direct the shipping companies to
get the WSO rates fixed. <br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/cuscir06_04.htm">CIRCULAR
NO. 04/2006, Dated: January 12, 2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Includibilty
of ship demurrage charges in the assessable value- the saga continues –
yet another draft circular</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government
had lost more than a thousand Crores of rupees because the Board which issues
circulars and forgets them, forgot to withdraw a circular in spite of a favourable
order from Tribunal. Remember the IOCL case? Board had vide letter issued
in F.No.467/01/2002-Cus.V, dated 20th October 2004, conveyed that in light
of the decision of the Board to file review petition before the Supreme Court
of India, in the case of M/s.Indian Oil Corporation all importations prior
to 02.03.2001 may be kept provisional. The Government’s review petition
was dismissed by the Supreme Court on 2.3.2005 for an inordinate unexplained
delay of 255 days in filing the petition. It took the Board more than 10 months
to come up with a circular that Supreme Court decision has to be followed
till 2.3.2001. What a respect for the highest judicial forum! What happens
after 2.3.2001? Board is not sure. It will come up with clarification soon.
Why not now?<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/cuscir06_05.htm">CIRCULAR
NO. 05/2006, Dated: January 12, 2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Assessment
of Bulk Liquid Cargo – Ship Ullage Report or Shore Tank receipt</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board’s
Circular No.96/2002-Customs, dated 27.12.2002 has conveyed that, in the case
of bulk liquid cargo imports, whether for home consumption or warehousing,
the shore tank receipt quantity should be taken as the basis for levy of customs
duty.<br>
<br>
A doubt has arisen that in cases where customs duty is chargeable on ad-valorem
basis, whether there would be any requirement for determination of the quantity
of the goods as the basis for levy of customs duty would be the transaction
value, i.e., invoice price and not the quantity.<br>
<br>
Board now clarifies that, in all cases where customs duty is leviable on ad-valorem
basis, the assessment of bulk liquid cargo should be based on invoice price,
which is the price paid or payable for the imported goods, i.e., transaction
value, irrespective of quantity ascertained through shore tank measurement
or any other manner. Further, in respect of delivery at more than one port,
the value should be apportioned based on the quantity intended to be discharged
at the relevant ports. However, wherever the customs duty is leviable at specific
rate, the determination of quantity would be relevant for levy of customs
duty.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/cuscir06_06.htm">CIRCULAR
NO. 06/2006, Dated: January 12, 2006</a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Board
issues clarifications on Foreign Trade Policy – just around the time
when the next FTP is almost ready</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Government had issued notification No. 50/2005-Cus. and 28/2005-C.E., both
dated 20.05.2005 to implement the changes in the Foreign Trade Policy. After
8 months Board has now come up with detailed instructions- better late than
never. The highlights of the Board instructions.<br>
<br>
<b>Time bound certification for de-bonding from EOU scheme:</b> Assessee can
assess the duty liability himself and inform Central Excise /Customs who should
confirm the dues within 15 days and issue No Dues certificate within 15 days
of payment.<br>
<br>
<b>DTA Sale:</b> Similar goods cleared in the DTA would mean similar
goods as defined in the Customs Valuation Rules.<br>
<br>
<b>Verification of Premises of EOU/EHTP/STP</b> to be done through Customs
or Central Excise on behalf of Development Commissioner.<br>
<br>
<b>Dispensing with the requirement of ARO for supply of goods by EOU/EHTP/STP</b>
units to advance License Holders - Henceforth the goods manufactured in EOU/EHTP/STP
may be sold to Advance License Holders/ or DFRC holders on the basis of Advance
License or DFRC itself. However, the jurisdictional Assistant Commissioner
shall make endorsement on the reverse of the original copy Advance License/DFRC
so as to clearly indicate the extent of the value already utilized. A copy
of the advance license or DFRC after making endorsement shall be sent to the
licensing authority and concerned Deputy Commissioner/Assistant Commissioner
of Customs/Central Excise of the licensee.<br>
<br>
<b>Inter-unit Transfer of Manufactured goods:</b> goods would be removed from
one EOU/EHTP/STP to another under the cover of ARE-3. However, the goods to
be transferred shall be properly examined by the bond officer and sealed in
his presence before dispatch to the other EOU/EHTP/STP unit. The jurisdictional
customs/ central excise officer in-charge (bond officer) of the receiving
unit shall examine the seal on receipt of the goods in the premises of receiving
unit and if the seals are found intact, issue necessary re-warehousing certificate.
In case of discrepancy in seals the goods may be examined to verify proper
receipt before issue of such re-warehousing certificate. The copy of the re-warehousing
certificate along with examination report shall then be sent to the jurisdictional
customs/ central excise officer in-charge of the transferor unit.<br>
<br>
<b>Sharing of Goods between EOU/STP units:</b> Sharing of diesel generating
sets or captive power plants, central air conditioning equipments, uninterrupted
power supply system, net-working equipments, EPABX, fax, photocopier equipments,
data transfer protocol equipments and security system between EOU/EHTP/STP
units belonging to the same owner and irrespective of their location. However,
such goods shall not be removed from the unit, which had imported or procured
such goods<br>
<br>
<b>Import/procurement of DG Sets:</b> recommendation of Development Commissioner
need not be insisted and this facility may be permitted on the basis of simple
intimation<br>
<br>
<b>Re-warehousing Certificate: </b> It is the responsibility of bond
officer to ensure that duty free goods are received in the premises of EOU/EHTP/STP
units and are duly accounted for. Therefore, it is reiterated that re-warehousing
certificate should be issued only after physical verification of the goods.
What happened to SRP?<br>
<br>
<b>CT-3 and Procurement Certificate:</b> In case any gross misuse/abuse of
the EOU Scheme by any EOU/EHTP/STP is noticed or any evidence suggesting prima
facie evasion of substantial duty by EOU/EHTP/STP comes to light, the CT-3
procurement certificate facility to the EOU/EHTP/STP may not be suspended
with immediate effect. Instead the jurisdictional Deputy/ Assistant Commissioner
may withdraw the facility of pre-authenticated CT-3 certificate for a period
for six months at a time, and allow the unit to import/ procure goods duty
free on the basis of individual CT-3 certificates/ procurement certificates
subject to the condition that the unit furnished additional bank guarantee
to cover the 100% duty foregone on such duty free import/ procurement. However,
this executive order of the jurisdictional Deputy/ Assistant Commissioner
may be reviewed or amended by the jurisdictional Commissioner of Customs or
Central Excise, on receipt of any request from the unit. Board has further
clarified that while deciding to withdraw the facility of pre-authenticated
CT-3 certificate, proper care may be taken that the withdrawal is not done
for mere procedural violations.<br>
<b><br>
Re-import of rejected jewellery:</b> if any export incentives have been availed
on the export of goods, which have been re-imported, the same has to be paid
back as the re-import has nullified the effect of export.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/cuscir06_07.htm">CIRCULAR
NO. 07/2006, Dated: January 13, 2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Tariff
Values for brass scrap and Crude Palmolein increased</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The existing
and the new rates are as follows </font></p>
<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=450
style='width:337.5pt;mso-cellspacing:0cm;mso-padding-alt:0cm 0cm 0cm 0cm'
id=table1>
<tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'> <span class=SpellE>S.No</span>.<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>Chapter heading or sub-heading<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>Description of goods<o:p></o:p></span></p></td>
<td width=55 style='width:41.4pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>Tariff value<br>
US$<br>
(Per Metric <span class=SpellE>Tonne</span>)<o:p></o:p></span></p></td>
<td style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><b><span style='font-size:10.0pt;
font-family:Verdana'>New tariff values</span></b><span style='font-size:10.0pt;
font-family:Verdana'><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:1'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>(1)<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>(2)<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>(3)<o:p></o:p></span></p></td>
<td width=55 style='width:41.4pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><span style='font-size:10.0pt;
font-family:Verdana'>(4)<o:p></o:p></span></p></td>
<td style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=section1 style='text-align:justify'><b><span style='font-size:10.0pt;
font-family:Verdana'>5</span></b><span style='font-size:10.0pt;font-family:
Verdana'><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:2'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
10 00<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Crude
Palm Oil<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>417<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>415<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:3'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>2<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
90 10<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span class=SpellE><span style='font-size:10.0pt;
font-family:Verdana'>RBD</span></span><span style='font-size:10.0pt;
font-family:Verdana'> Palm Oil<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>432<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>430<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:4'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>3<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
90 <span class=SpellE>90</span><o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Others
Palm Oil<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>425<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>423<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:5'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>4<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
10 00<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Crude
<span class=SpellE>Palmolein</span><o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>418<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>437<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:6'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>5<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
90 20<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span class=SpellE><span style='font-size:10.0pt;
font-family:Verdana'>RBD</span></span><span style='font-size:10.0pt;
font-family:Verdana'> <span class=SpellE>Palmolein</span><o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>421<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>440<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:7'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>6<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1511
90 <span class=SpellE>90</span><o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Others
<span class=SpellE>Palmolein</span><o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>420<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>439<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:8'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>7<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>1507
10 00<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Crude
<span class=SpellE>Soyabean</span> Oil<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>497<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>492<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:9;mso-yfti-lastrow:yes'>
<td width=49 style='width:36.75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>8<o:p></o:p></span></p></td>
<td width=86 style='width:64.5pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>7404
00 22<o:p></o:p></span></p></td>
<td width=190 style='width:142.55pt;padding:2.25pt 2.25pt 2.25pt 2.25pt'>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:Verdana'>Brass
Scrap (all grades)<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt;
font-family:Verdana'>2143<o:p></o:p></span></p></td>
<td valign=top style='padding:2.25pt 2.25pt 2.25pt 2.25pt'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><span style='font-size:10.0pt;font-family:Verdana'>2151<o:p></o:p></span></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_002.htm">NOTIFICATION
NO 02/2006-CUSTOMS (N.T .), Dated: 16th January 2006</a><br>
<br>
<b><font color="#663399">"I learned law so well, the day I graduated
I sued the college, and won the case, and got my tuition back."</font></b></font></p>
<p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>Fred
Allen</i></font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<font color="#FF6666"><b>Until tomorrow with more DDT<br>
<br>
Have a nice day.<br>
<br>
Mail your comments to </b></font><a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com
</a></font></p>
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