TIOL-DDT 352 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
352</font><br>
01 05 2006<br>
Monday</b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Tariff
Values of Brass scrap and palm oil increased</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff
values of Brass scrap and palm oil have been increased while there is no change
in the tariff value of Crude Soyabean Oil. The existing and the new rates
are as follows:- </font></p>
<div align=center>
<table border=1 cellspacing=0 cellpadding=3 width=450 id=table1>
<tr align="center" valign="top">
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S.No.</strong></font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter
heading or sub-heading</strong></font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description
of goods</strong></font></p></td>
<td width=73 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff
value<br>
US$<br>
(Per Metric Tonne)</strong></font></p></td>
<td > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>New
tariff values</strong></font></p></td>
</tr>
<tr align="center" valign="top">
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1)</strong></font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2)</strong></font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3)</strong></font></p></td>
<td width=73 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(4)</strong></font></p></td>
<td > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>5</strong></font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palm Oil</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">420</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">427
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p class=MsoFooter ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></p></td>
<td width=108 > <p class=MsoFooter ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 10</font></p></td>
<td width=246 > <p class=MsoFooter ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD
Palm Oil</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">435</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">442
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p class=MsoFooter ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></p></td>
<td width=108 > <p class=MsoFooter ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palm Oil</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">428</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">435
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palmolein</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">442</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">449
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 20</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD
Palmolein</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">445</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">452
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palmolein</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">444</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">451
</font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507
10 00</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Soyabean Oil</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">518</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">518
(no change) </font></p></td>
</tr>
<tr>
<td width=50 align="center" valign="top" > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></p></td>
<td width=108 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404
00 22</font></p></td>
<td width=246 > <p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass
Scrap (all grades)</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2327</font></p></td>
<td valign=top > <p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2337
</font></p></td>
</tr>
</table>
</div>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_049.htm">Notification
No </a></u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_049.htm"><u>49/2006-Cus.,
(N.T.), Dated: April 28, 2006</u></a></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Corrigendum
to Central Excise Notification – why confuse?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Government’s corrigendum states, “In the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.4/2006-Central
Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary,
Part-II, Section 3, Sub-section (i), vide number G.S.R.94(E), dated the 1st
March, 2006, in line number 46, for “28 or 31”, read “29 or 38”. </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can
you make head and tail of what line 46 is all about? </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What
they have amended is Sl. No. 53 in the Notification which was </font></p>
<div align="justify">
<table border=1 cellspacing=0 cellpadding=3 width=450>
<tr align="center">
<td width="8%" valign=top >
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">53.</font></p></td>
<td width="17%" valign=top >
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28
or 31</font></p></td>
<td width="58%" valign=top >
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gibberellic
acid</font></p></td>
<td width="16%" valign=top >
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nil</font></p></td>
</tr>
</table>
</div>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why
can’t they simply say Sl. No 53 in the table is amended? But that would make
things clear and clarity is not a virtue appreciated by the Board.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/corrigcx4.htm">CORRIGENDUM
Dated: April 26, 2006 </a></u></b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Jurisdiction
of Development Commissioner, SEZ Kandla.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT
has issued a notification changing the jurisdiction of the Development
Commissioner, Kandla SEZ. Now Kutch District of Gujarat is added to his
jurisdiction. But his jurisdiction before the amendment is <i>Units situated
in Kandla and Surat SEZs and Approved EOU/SEZs located in Gujarat. </i>Doesn’t
it cover Kutch too? With the DGFT, history repeats itself and the cut &
paste technology is apparently popular in DGFT too. Given below is what <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2496">DDT
193</a> - <b>02 09 2005 </b>wrote about the issue.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>It
was just a week ago that DGFT had notified the jurisdiction of Development
Commissioners of SEZs. And there is an amendment. This amendment gives the
jurisdiction of the District of Kutch in Gujarat to the DC, KASEZ. The amended
jurisdiction is like this:-<br>
<br>
1. Kutch District of Gujarat<br>
<br>
2. Units situated in Kandla and Surat SEZs<br>
<br>
3. Approved EOU/SEZs located in Gujarat<br>
<br>
But is the district of Kutch of Gujarat not in Gujarat and not covered by
Sl. 3 above? </i></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Obviously nothing
has changed and the mistakes are repeated. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2006/dgft06pn004.htm">PUBLIC
NOTICE NO. 04 (RE-2006) /2004-2009, Dated: April 28, 2006</a></u></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Import
of metallic scrap – DGFT amends HOP</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
is not yet a month since the new FTP has been released and now it is correction
time. </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Para
2.32.2 (a) earlier read, </font></p>
</div>
<ul>
<li>
<div ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> “Import
will be allowed only from overseas suppliers who are registered with the
Directorate General of Foreign Trade and are listed under Appendix - 5B
of the Handbook of Procedures. Registration will be required only for those
suppliers that directly contract with <b>suppliers</b> located in India.
Now the word <b>suppliers </b>is changed to <b>importers. </b></font></div>
</li>
</ul>
<div >
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The last date
for filing the application was 30<sup>th</sup> April 2006; Now it is 31<sup>st</sup>
May 2006. </font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though the new
system has come into force from 1 st April, 2006, imports were to be allowed
on the basis of Pre-Shipment Inspection regime if the Bill of Lading is dated
1 st August, 2006 and before. Now this date is advanced to 30th June, 2006.
</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2006/dgft06pn005.htm">PUBLIC
NOTICE NO. 05 (RE-2006) /2004-2009, Dated: April 28, 2006</a></u></font></p>
<p align=center ><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt2.jpg" width=375></B></p>
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<TD width="67"><IMG height=67 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle></TD>
<TD><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#0000FF">QUA</font></strong>-
<b>In the capacity or character of</b></font></TD>
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<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the
appellant was liable <b>qua</b> broadcaster even before the amendment was
brought about by the Finance Act, 2002.<XXP></XXP> - <u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=42&filename=legal/sc/2005/2005-TIOL-163-SC-ST-LB.htm"><font size="1">2005-TIOL-163-SC-ST-LB</font></a></u></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the
question to be decided is whether the appellants <b>qua</b> service-receivers
were liable for service tax during the aforesaid period. Ld. - <u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2004/2004-TIOL-1057-CESTAT-MAD.htm"><font size="1">2004-TIOL-1057-CESTAT-MAD</font></a></u></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">we
are disposing of the appeal ex parte <b>qua</b> the assessee but on the merits
after hearing the learned Departmental Representative and perusing the record.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Legal
Maxims</b></font></p>
<p align=center ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Cessante
causa, cessat effectus.</i> The cause ceasing, the effect must cease.</b></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice day. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail
your comments to</font> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com"><b>vijaywrite@taxindiaonline.com</b></a></font></p>
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