TIOL-DDT 325 · 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
325</font><br>
20 03 2006<br>
Monday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Food
preparations for free distribution</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government
has exempted Food preparations put up in unit containers and intended for free
distribution to economically weaker sections of the society under a programme
duly approved by the Central Government or any State Government. This exemption
of course comes with a tag. The exemption is available only if the manufacturer
of the food preparations produces a certificate from an officer not below the
rank of the Deputy Secretary to the Government of India or not below the rank
of the Deputy Secretary to the State Government concerned to the effect that
such food preparations have been distributed free to the economically weaker
sections of the society under a programme duly approved by the Central Government
or the State Government concerned, within five months from the date of clearance
of such goods or within such further period as the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction may allow.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/etariff06_024.htm">Notification
No. 24/2006-C.E., dated 16-3-2006</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Drawback
on used goods re exported – Government amends a 40 year old notification</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Imported goods can be exported and drawback is allowed. Imported goods can be
exported under the drawback scheme even if they had been used in India, but
here the drawback is subject to restrictions based on the period for which the
goods have been used in India. Notification No. 19/65 – cus prescribes
the period and the percentage of drawback available. This notification was last
amended in 1970 and now after 36 years, it is again amended to change the periods
and percentages to the benefit of the trade. It is great that the Board was
able to trace a 40 year old notification and amend it. The new rates are as
per the table below with the old rates given in the last column.</font><span style='font-size:10.0pt;
font-family:Verdana;mso-bidi-font-weight:bold'><o:p></o:p></span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 2.0pt 0cm 2.0pt'>
<tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:34.8pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-bottom:none;mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:
solid windowtext .75pt;mso-border-right-alt:solid windowtext .75pt;
padding:0cm 2.0pt 0cm 2.0pt;height:34.8pt'> <p class=section1><span class=SpellE><span style='font-size:10.0pt;
font-family:Verdana'>Sl</span></span><span style='font-size:10.0pt;
font-family:Verdana'>. No.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-top-alt:solid windowtext .75pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-right-alt:solid windowtext .75pt;
padding:0cm 2.0pt 0cm 2.0pt;height:34.8pt'> <p class=section1 align=center style='text-align:center'><span class=GramE><span
style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Length
of period between the date of clearance for home consumption and the date
when the goods are placed under Customs control for export.</font></span></span><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='font-size:10.0pt;
font-family:Verdana'><o:p></o:p></span></font><font size="2"><span style='font-size:10.0pt;
font-family:Verdana'><o:p></o:p></span></font><span style='font-size:10.0pt;
font-family:Verdana'><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-top-alt:solid windowtext .75pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-right-alt:solid windowtext .75pt;
padding:0cm 2.0pt 0cm 2.0pt;height:34.8pt'> <p class=section1 align=center style='text-align:center'><span
style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Percentage
of import duty to be paid as Drawback</font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-top-alt:solid windowtext .75pt;
mso-border-left-alt:solid windowtext .75pt;mso-border-right-alt:solid windowtext .75pt;
padding:0cm 2.0pt 0cm 2.0pt;height:34.8pt'> <p class=section1 align=center style='text-align:center'><span
style='font-size:10.0pt;font-family:Verdana;color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Old
rates<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:1;height:15.5pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
15.5pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>(1)<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:15.5pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>(2)<o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:15.5pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>(3)<o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:15.5pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><o:p> </o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:2;height:2.75pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>1.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Not
more than three months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>95%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">85% for not more
than 6 months</font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:3;height:2.75pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>2.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than three months but not more than six months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
2.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>85%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:4;height:11.4pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:11.4pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>3.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
11.4pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than six months but not more than nine months</font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
11.4pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>75%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
11.4pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">70%
for six months to 12 months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:5;height:21.3pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>4.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than nine months but not more than twelve months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>70%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:6;height:21.3pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>5.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than twelve months but not more than fifteen months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>65%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.3pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">60%
for 12 months to 18 months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:7;height:22.65pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.65pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>6.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
22.65pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than fifteen months but not more than eighteen months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
22.65pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>60%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:8;height:19.95pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:19.95pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>7.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
19.95pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than eighteen months but not more than twenty-one months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
19.95pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>55%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
19.95pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">50%
for 18 months to 24 months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:9;height:17.25pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>8.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than twenty-one months but not more than twenty-four months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>50%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:10;height:24.0pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:24.0pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>9.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
24.0pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than twenty-four months but not more than twenty-seven months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
24.0pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>45%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
24.0pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40%
for 24 to 30 months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:11;height:21.75pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:21.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>10.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than twenty-seven months but not more than thirty months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
21.75pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>40%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:12;height:6.45pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.45pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>11.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
6.45pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than thirty months but not more than thirty-three months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
6.45pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>35%<o:p></o:p></span></p></td>
<td width=95 rowspan=2 valign=top style='width:71.55pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
6.45pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30%
for 30 to 36 months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:13;height:17.25pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>12.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than thirty-three months but not more than thirty-six months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
17.25pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>30%<o:p></o:p></span></p></td>
</tr>
<tr style='mso-yfti-irow:14;mso-yfti-lastrow:yes;height:10.05pt'>
<td width=30 valign=top style='width:22.5pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .75pt;mso-border-alt:
solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:10.05pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>13.<o:p></o:p></span></p></td>
<td width=355 valign=top style='width:265.95pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
10.05pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More
than thirty-six months<o:p></o:p></font><font size="2"><o:p></o:p></font><o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
10.05pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana'>NIL<o:p></o:p></span></p></td>
<td width=95 valign=top style='width:71.55pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .75pt;mso-border-left-alt:solid windowtext .75pt;
mso-border-alt:solid windowtext .75pt;padding:0cm 2.0pt 0cm 2.0pt;height:
10.05pt'> <p class=section1><span style='font-size:10.0pt;font-family:Verdana;
color:teal'>nil<o:p></o:p></span></p></td>
</tr>
</table>
<p class=section1><strong><u><span style='font-size:10.0pt;font-family:Verdana;
color:blue;font-weight:normal'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2006/ctariff06_027.htm">Notification
No. 27/2006-<span class=SpellE><span
class=GramE>Cus</span></span><span class=GramE>.,</span> dated 14-3-2006<o:p></o:p></a></font><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2006/ctariff06_027.htm"><font size="2"><o:p></o:p></font><o:p></o:p></a><o:p></o:p></span></u></strong></p>
<P align=center><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt.jpg" width=375></B></P>
<TABLE cellSpacing=0 cellPadding=0 width=350 align=center border=1>
<TBODY>
<TR>
<TD><IMG height=67 hspace=5 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle vspace=5><B><I> qui
fa.cit per ali.um fa.cit per se</I></B></TD>
</TR>
</TBODY>
</TABLE>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>He
who does (something) through another does it through himself<br>
</b><br>
“One who acts through other is binding himself (Qui facit per alium facit
per se) unless contrary intention is proved. Since Agent was authorised to receive
the copy of the order and on receipt of the same neglected to send to the Principal
at the earliest is a clear case of laches and the Principal has to pay price
for it since he is bound by the action and omission of such Agent. The laches
and negligence are quite clear in this case which do not call for any condonation.
Since sufficient cause was not shown we are not inclined to condone an inordinate
delay” – Tribunal in INDIAN SUGAR AND GENERAL ENGG. CORPN. V COLLECTOR
OF CUS.<br>
<br>
<font color="#663399"><b>Blessed are the young, for they shall inherit the national
debt</b></font>. - <i><b>Herbert Hoover</b></i></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Until
Tomorrow with more DDT<br>
<br>
Have a nice Day.<br>
<br>
Mail your comments to</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p>
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