TIOL-DDT 2886 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26988"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2016.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="252" height="220" hspace="5" border="0" align="right" ></a></font><font color="#663399" size="3">TIOL-DDT 2886</font><br> 12 07 2016<br> Tuesday</strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a></a>CBEC's GST Outreach Programme </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> hall was packed to capacity with businessmen, tax professionals and tax officers - all eager to know all about GST and they all sat through four hours of grueling session on the nuances of GST. The CBEC organized its first road show on GST at Hyderabad yesterday. And it was attended by the top bureaucrats connected with GST.</font></p> <p align="center"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2886inside.jpg" alt="" width="544" height="168" hspace="5" border="0"></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Picture shows Telangana Chief Secretary Dr. Rajiv Sharma addressing the gathering. Others on the dais are Ajay Misra, Principal Secretary, Revenue, Telangana State; Ram Tirath, Member, CBEC, Mahinder Singh, DG, GST, R. Shakuntala, Chief Commissioner and Upender Gupta, Commissioner, GST.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Upender Gupta made an exhaustive presentation on the Model GST Law and answered several questions.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Several people I spoke to were very confident that this time around GST will be a reality - and were fully scared of it.</font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="F1"></a>Customs - Rate of Interest - CBEC Rescinds Wrong Notification-Error Rectified</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> yesterday's DDT, I wrote about the Board rescinding a wrong notification:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>What the Board wanted to rescind was obviously Notification No. <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=OTE2Mw==" target="_blank">18/2003-Cus(NT)</a></strong>, dated 01.03.2003. That is instead of rescinding a Non Tariff Notification, they rescinded a Tariff Notification. They just forgot to put NT in that notification, but this small slip is a major blunder.</em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I am sure they will silently add that NT in the Notification and replace the notification in their website making all those who downloaded the notification earlier from their website look silly, foolish and wrong. But that is how the Board usually corrects its unpardonable blunders. Rarely do they allow assessees to correct their mistakes.</font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is exactly what the Board did. They corrected the notification by adding NT, without telling anyone. All those who downloaded the notification earlier have the wrong notification. The Board could have issued a proper correction by another notification. That would have been fair.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNjk=" target="_blank">Notification No.98/2016-CUSTOMS (NT)., Dated: July 08, 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a name="f2" id="f2"></a>CBEC Taxpayer's Experience Survey -Some Suggestions</strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SOME</strong> of the suggestions received during the Taxpayer's Experience Survey:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Issue industry wise guide/circular on applicability of taxes to that industry.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Set up separate benches of CESTAT to fast track disposal of high value cases.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• SCN issuing and Adjudicating authority should be different.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• SCN/Order/Appeal should be decided within prescribed time limit or else it is deemed to be dropped.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Consider introducing personal hearings through video conferences.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• An approach of <em>"Go and deal at higher level" </em>should be avoided.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Authority should pass the order before being relieved on transfer in cases where hearing is completed.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Mandatory discussion with assessee before issuance of SCN especially for high value cases. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Inquiry/investigation must be completed in time bound manner. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Set up a helpdesk to resolve the various issues faced by taxpayers to reduce litigation. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Audit should not be conducted with the sole motive to raise a demand. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Refunds: </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Refund should not be rejected in routine manner. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Enable online tracking of refund claims. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Minor procedural deficiencies should be treated liberally. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Validity of defect memos should be verified by senior level officers before issuance. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Expedite refund of revenue deposit after completion of SVB order. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• CENVAT credit should be allowed automatically where taxpayer opts to withdraw refund claim. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• If refund is not issued within prescribed time, interest should be granted along with the principal amount automatically. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Implementation of system for monitoring of refund cases remanded back to adjudication authority. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Any CA firm should be allowed to certify for 80% provisional refund of service tax, instead of statutory auditor. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• SAD refund process should be simple and fast tracked. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Attitude of <em>"at least some"</em> rejection should be avoided. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We will bring more from the survey tomorrow. </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f3" id="f3"></a>SMS Service - Novel Project of Nagpur Commissioner (Appeals) </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Nagpur Central Excise Commissioner (Appeals), Neeraj Kansal has launched a laudable project, which received the special attention of the Revenue Secretary in the recently held Gyan Sangam. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Complaints from Trade and Industry: </strong></font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Long distance of the office of Commissioner (Appeals), Nagpur from Nasik & Aurangabad (Distance between Nagpur & Aurangabad/Nasik is nearly 700 Kms) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Delay faced in getting /not getting acknowledgement of appeals filed by them. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Non-receipt of personal hearing letters in time or at all </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. No acknowledgement of request of changing the date of personal hearing. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. No timely Intimation regarding an order - in - original having been challenged by the department. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Delay in getting Order-in-appeal.</font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The Solution: Short Messaging Service (SMS)</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner sends SMS for different situations as:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a)<u><strong> Receipt of appeal</strong></u>: After an appeal is received from an appellant and a number assigned to the same, the following message shall be sent:</font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">We are in receipt of your Appeal against Order in Original No.xx /2016 dated XX.XX.2016 & it has been registered on XX.XX.2016 as Appeal No. NGP/XXX/2016. </font></em><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">Neeraj Kansal Commissioner (Appeals), Customs, C.Excise & Service Tax, Nagpur.</font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b) <strong><u>Date of Personal Hearing</u></strong>: On according the date for personal hearing by the Commissioner(Appeals), the following message is sent: </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">With reference to your Appeal No. NGP/XXX/2016, Personal Hearing in the Office of Commissioner (Appeals) has been fixed on XX.XX.2016 at XX.XX Hrs.</font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c) <strong><u>Request for postponement of personal hearing</u></strong>: On receipt of a request for change in date of personal hearing from an appellant, an acknowledgment message is sent. </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">With reference to Appeal No. NGP/XXX/2015, your request for adjournment of Personal Hearing scheduled for XX.XX.2016 is acknowledged. </font></em><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">Fresh date for the same shall be intimated soon. </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d) <strong><u>Issuance of final Order-in-Appeal</u></strong>: On issuance of the final Order-in-Appeal, even before its dispatch by Speed-Post, the following message is sent: </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">With reference to your Appeal No. NGP/XXX/2016, Commissioner (Appeals) has passed the final Order in Appeal on XX.XX.2016. The same shall reach you by Speed Post shortly. </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e) <strong><u>On filing of Appeal by the Department</u></strong>: On receipt of an appeal from the Department, an intimation of the same is sent to the assessee to whom the Order-in-Original pertains. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span"><em>We are in receipt of an Appeal against Order in Original No.</em></font><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFDBB7" span="span">/2016 dated XX.XX.2016in case of M/s .... &it has been registered on XX.XX.2016as Appeal No. NGP/XXX/2016. </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- A public notice has been issued requesting the trade and industry to furnish their mobile no. while filing the appeals (Optional) </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- For the past appeals, mobile no. is taken during the personal hearing and a database is being built. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Appellants appreciate acknowledgement of appeals and request for change in PH - Symbols of a responsive administration. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- They approach this office if final order - in - appeal is not received within few days of receipt of SMS. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#F3DBCF"" span="span"> - All malpractices during the time span between signing of the order till its receipt by the appellant are eradicated. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Physical dispatch of personal hearing notices dispensed with where both emails and SMSs are sent reducing paperwork and saving money as also no complaints regarding non Receipt of personal hearing letters in time. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The SMS service is supplemented by putting on website the details of pending appeals and disposals during the month. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - To elicit feedback / conduct survey from the appellants, it is proposed to set up a whatsapp group of the major appellants for the same. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And how much do you think the whole project costs? Less than 70 rupees per month! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Great Job Mr. Neeraj Kansal! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Several other Commissionerates are inspired and are following the Nagpur Model. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cochin Custom House has started a Short Messaging Service (SMS) in the refund and drawback wing from 1 st July 2016 to disseminate information related to various aspects of processing of refund and drawback claims. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SMS will be sent to the applicants/claimants of refund/supplementary drawback and brand rate drawback claims when the claim is registered, opportunity for personal hearing is given and when the final order is issued. In case any deficiency memo is issued this would also be intimated by SMS. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Kakinada Central Excise Commissionerate has launched an ambitious e-Sampark programme. The transmission of message/text/documents will be electronic via e-mail and no hard copy follows except in specified exceptional circumstances. This Commissionerate has issued a Standing Order with very important instructions: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Every officer should check his/her official e-mail account once in few hours - at least 3-4 times a day. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. any of those officers and sections who are still using private/third party e-mails informally for official communications shall stop the same forthwith. Any use of private e-mail by officers/sections for official communications should be totally avoided. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Superintendent in charge of Central Excise and Service Tax technical sections shall check the website of CBEC in the first hour every day for any new and important notifications/circulars etc. and forward the same to AC/DC (ACES) who will broadcast the gist of such notifications/circular through bulk SMS to all assessees. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nice things seem to be happening. Next time you get a greeting message in your mobile, don't be shocked, it could be from your Commissioner - the Nagpur Commissioner already has a template for greetings. </font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a name="f4" id="f4"></a>Income Declaration Scheme, 2016 - No Information to be Disclosed </strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Government has directed that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties in respect of a valid declaration made under 'the Income Declaration Scheme, 2016', contained in Chapter IX of the Finance Act, 2016. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNzM=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notification No. 56/2016., Dated: July 06, 2016</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><font color="#006600"><strong><a name="f5" id="f5"></a>SEZ - No TDS on Interest by IFSC Banking Units (IBUs) </strong></font></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SECTION</strong> 197A(1D) of the Income Tax Act provides that deduction is not required to be made by an Offshore Banking Unit on interest paid on deposit made on or after 1.4.2005 by a non-resident or a person not ordinarily resident in India, or on borrowing on or after 1.4.2005 from such persons. Clause (viii) of sub-section (15) of section 10 provides that such interest will not be included in the total income. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Offshore Banking Unit is defined in clause (u) of section 2 of the Special Economic Zones Act, 2005 as a branch of a bank located in a Special Economic Zone, which has obtained the permission under clause (a) of sub-section (1) of section 23 of the Banking Regulation Act, 1949. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT clarifies that in accordance with the provisions of Section 197A(1D) of the Income Tax Act, tax is not required to be deducted on interest paid by such IBUs, on deposit made on or after 1.4.2005 by a non-resident or a person who is not ordinarily resident in India, or on borrowings made on or after 1.4.2005 from such persons. </font></p> <p align="left"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNzQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT Circular No. 26/2016., Dated: July 04, 2016 </strong></font></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f6" id="f6"></a>Anti Dumping Duty on Tetrafluoroethane </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>PROVISIONAL </strong>Anti Dumping Duty was imposed on 1, 1, 1, 2-Tetrafluoroethane or R-134a of all types, originating in, or exported from, People's Republic of China and Japan, by notification No. 52/2010-Customs, dated the 19th April 2010. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This Notification expired on 18.10.2010. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government imposed definitive anti dumping duty on the products for a period of five years from 15.07.2011 by Notification No. 61/2011-Customs, dated the 15th July, 2011. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On the recommendation of the Designated Authority, Government has continued imposition of definitive anti dumping on the said product originating in or exported from People's Republic of China (any producer or exporter) at a fixed rate with effect from 11.07.2016 for a period of five years. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Consequently, Notification No. 61/2011-Cus is amended so as to omit serial numbers 1 to 6 which referred to imports from China and retain those pertaining to imports from Japan. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNzc=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 30/2016-CUSTOMS (ADD)., Dated: July 11, 2016 </strong></font></a></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNzY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 31/2016-CUSTOMS (ADD)., Dated: July 11, 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="f7" id="f7"></a>FTP - quota to import 5,00,000 metric tons of Maize - Time Limit Extended </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> time limit for submitting completed applications in ANF-2M for allocation of Tariff Rate Quota (TRQ) on Maize is extended till 8th August, 2016. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly, all eligible entities (State Trading Enterprises-STEs) desirous of availing quota to import 5,00,000 metric tons of Maize(Corn) for the year 2016-17 under Para 2.60 of HBP, 2015-20 may submit their application in ANF2M to DGFT, Udyog Bhavan, New Delhi - 110011 along with prescribed documents and fees on or before 8th August, 2016. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxNzg=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Public Notice No. 22/2015-2020., Dated: July 11, 2016 </strong></font></a></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice Day.</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to <a href="mailto:vijaywrite@tiol.in" target="_blank"><strong>vijaywrite@tiol.in</strong></a></font></p> </body> </html>