TIOL-DDT 294 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
294</font><br>
01 02 2006<br>
Wednesday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Import of plants and plant products – clearance only after approval
from Quarantine authorities</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Board has brought to the notice of the field that any import consignments of
plants & plant products, including garlic, should not be allowed without
prior clearance of the Plant Quarantine authorities. It seems there have been
instances of Customs releasing the import consignments of garlic and other agricultural
commodities imported from China and other countries without reference to the
Plant Quarantine Stations. Board cautions that such action could lead to the
<b>inadvertent </b>introduction of dangerous quarantine pests into the country
and also result in loss of revenue that would otherwise have been realized through
Plant Quarantine inspections and treatment of the imported consignments. It
is also informed that Department of Agriculture & Cooperation has stopped
issuing any more permits for the import of garlic from China with immediate
effect due to repeated interceptions of a fungus that could adversely affect
the indigenous production of garlic and garlic group of crops.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2006/instruct01.htm">Board’s
F.No.450/11/2006-Cus.IV Dated: January 25th, 2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>How
many Commissioner (Appeals) are there in Vizag?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Day before yesterday,<b> DDT</b> had carried a few questions with multiple answers
from WCO competition. If CBEC had to conduct a similar test, the following could
be one of the questions:<br>
How many Commissioner (Appeals) are there in Vizag?<br>
<br>
<b>a. 1<br>
b. 4<br>
c. 5<br>
d. All of the above</b><br>
<br>
Vide the recent Commissioners’ posting order; a new Commissioner (Appeals)
was posted at Vizag. The order mentions the place of posting as Commissioner
(A) Vizag.<br>
<br>
Only recently vide Notification 1/2006 CE (NT) dated 3.1.2006, the jurisdiction
of the Vizag Commissioner (Appeals) has been amended. Serial Number 71 of the
Notification 14/2002 dated 8.3.2002 was substituted with four Serial numbers
71,72,73 and 74 as Commissioner (Appeals) Visakhapatnam I, Visakhapatnam II,
Visakhapatnam III, and Visakhapatnam IV respectively, all having the common
jurisdiction of Appeals arising in Vizag I, Vizag II, Tirupathi and Guntur Commissionerates.<br>
<br>
Earlier Board had given an office order, distributing the Vizag Commissioner
(Appeals) work to the three Commissioners (Appeals) of Hyderabad. This is in
addition to the additional charge given to the Commissioner (Appeals) Guntur.
So, that makes four Commissioners (Appeals) in Vizag and till recently, all
the four Commissioners conducted the personal hearing at Vizag.<br>
<br>
Now, the new regular Commissioner (Appeals) was not given posting against any
of the serial numbers 71,72,73, and 74 mentioned in Notification 1/2006 and
the status of the additional charges given for the four Commissioners remains
same. That makes five Commissioners (Appeals) in Vizag! And none of them has
jurisdiction to really decide any case. There may be a situation in the not
too distant future when the Revenue itself will go in appeal to the Tribunal
pleading that the orders passed by these commissioners are without jurisdiction
as they did recently with a Commissioner’s order.<br>
<br>
And with all these Commissioners (Appeals) swarming the small port town of Vizag,
there is really no Commissioner (Appeals) for Customs in Vizag. In any case
imports through Vizag port are illegal as this column is never tired of reminding
the authorities who are blissfully asleep amidst all the confusion.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Tariff Values for brass scrap increased and Crude Palmolein marginally decreased</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
existing and the new rates are as follows :</font><span style='font-size:10.0pt;font-family:Verdana'><o:p></o:p></span></p>
<div align=center>
<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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>412</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>427</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>420</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>434</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>437</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>436</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>484</span><o:p></o:p></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 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>
<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-family:Arial;mso-bidi-font-family:
"Times New Roman"'>2201</span><o:p></o:p></p></td>
</tr>
</table>
</div>
<p class=section1><span class=GramE><strong><u><span style='font-size:10.0pt;
font-family:Verdana;color:blue'><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_007.htm">NOTIFICATION
NO.</a></span></u></strong></span><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_007.htm"><strong><u><span
style='font-size:10.0pt;font-family:Verdana;color:blue'> <span
class=SpellE>No.07</span>/2006-CUSTOMS (<span class=SpellE><span class=GramE>N.T</span></span><span
class=GramE> .</span>), Dated: 31<sup>st</sup> January 2006</span></u></strong><span
style='font-size:10.0pt;font-family:Verdana'><o:p></o:p></span></a><span
style='font-size:10.0pt;font-family:Verdana'><o:p></o:p></span></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The
Volcano Within – Central Excise Commissioner’s book released by
Mahasweta Devi</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
book written by Central Excise Commissioner DK Marandi who has worked extensively
on the tribals of Chhotanagpur was released by Jnanpeeth award winner Mahasweta
Devi at Jamshedpur. She said that the tribals are the most cultured in
the Indian society as they did not have a dowry system nor exploitations of
the girl child and it is only within the tribal society that widows are freely
allowed to re-marry and also end a relationship.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Greek and Latin - DDT's new feature</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today’s
phrase: <b><font color="#663399"><i>Ibid.</i></font></b> Today we will take
a simple but oft used word. This is actually an abbreviation for ibidem meaning
“in the same place”, generally in a book. It is used by us mostly
to avoid repetition of the names of our complicated Acts.<br>
<br>
“Rules 22 and 23 of the Central Excise Rules, 2002 (hereinafter referred
to as the said Rules), empower the authorized officer to enter and search any
premises, conveyance or other place. Further, rule 24 <font color="#663399"><b>ibid</b></font>
specifically empowers such officer to effect a seizure or detention”-
<b>from CBEC’s Excise Manual</b><br>
<br>
<b><font color="#663399">"Power always thinks it has a great soul and vast
views beyond the comprehension of the weak; and that it is doing God's service
when it is violating all his laws." </font></b></font></p>
<p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>John
Quincy Adams</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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