TIOL-DDT 389 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#663399" size="3">TIOL-DDT
389</font><br>
21 06 2006<br>
Wednesday </strong> </font><font size="2">
</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Municipal
water exempted</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While
withdrawing the large number of exemptions, the Government in the recent
budget threw away a few babies with the bath water. The exemption available
to food preparations and waters, not cleared in sealed containers, falling
under tariff item 2106 90 99 and 2201 90 90 respectively was one such case.
When I told friends that the idly dosa budget is exactly that as idly and
dosa in hotels were liable to excise duty, they were thinking it was a joke.
I added that even the water that comes through the Municipal pipeline was
liable to be taxed. Fortunately, the government took notice and issued a
notification exempting these, on 4th May 2006. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=3823">DDT
357 - 08- 05- 2006</a> <strong>pointed out that even the exemption would
cause some trouble from the period 1.3.2006 to 3.5.2006. DDT wrote,</strong></font></p>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So
from 1.3.2006 any water sold was liable to excise duty and all the civic bodies
in the country supplying water to the citizens were liable to pay excise duty.
It is really surprising why the shrewd excise men did not pounce upon Municipal
Corporations to pay duty. Obviously the government realized the lapse and now
a notification is issued exempting waters not cleared in sealed containers.
But this notification is dated 4.5.2006, which means and proves that such water
was taxable till that date. Will a retrospective exemption be given or will
the department collect the duty from civic corporations till 3rd May 2006?</font>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A
similar exemption is now given to “Food preparations not cleared in sealed
containers” which would mean that all hotels were liable to pay excise
duty on all food items served by them. They are still liable for the months
of March and April.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT
is happy to report that the Government has reacted and rectified the lapse in
a little over a month after we had pointed it out. But this is the minimum time
required for a notification to be conceived and delivered. Now a Section</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
11C Notification is issued to the effect that no duty is required to be paid
for the period commencing on and from the 1st day of March, 2006 and ending
with 3rd May, 2006.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT
is grateful to the governm</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ent
for this correction which has saved mountains of paper and avoided a large number
of pending cases.</font></p>
<font size="2">
<p><font face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/exnt06_15.htm">NOTIFICATION
NO. 15/2006- Central Excise (N.T.),, Dated : June 19, 2006</a></u></font></p>
<p align="center"><font color="#006600" face="Verdana, Arial, Helvetica, sans-serif"><strong>Imports
and Exports of Scheduled Chemicals of Chemical Weapons Convention (CWC) </strong></font></p>
</font>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT
advises all the exporters and importers of Schedule 2 and 3 Chemicals of Chemical
Weapons Convention to ensure that correct description of the Chemicals as well
as their 8 digit HS Codes against them is indicated in their respective Shipping
documents, both inward and outward. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They
have further advised that a copy of the Shipping documents for each consignment
of import or export are forwarded to CHEMEXCIL, Mumbai within 15 days of the
same, in addition to any other Departments / Organizations or authority notified.
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This
advice has immedi</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ate
effect.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2006/dgft06cir010.htm">DGFT
POLICY CIRCULAR NO. 10 (RE-06)/2004-2009 Dated: 20th June, 2006</a></font></p>
<font size="2">
<p align="center"><font color="#006600" face="Verdana, Arial, Helvetica, sans-serif"><strong>What’s
cooking in Rashtrapati Bhavan?</strong></font></p>
</font>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You
must have heard of kitchen cabinets, but have you heard of kitchen museum? That
is exactly what the President inaugurated in the Rashtrapati Bhavan yesterday.
If you want to know what the high and mighty ate and how, do visit the museum.
The objects chosen span across the pre-independence period and have been displayed
sequentially starting from food preparation, cooking, serving, dining, post-dining
as well as equipment for out-door picnics. The exhibits include the 'Star of
India' crockery, silver cutlery, kitchenware, crystal glass wares, cutlery sets
in different materials, silver dishes, coffee maker, fruit stands, picnic boxes
etc.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I
once had the privilege of seeing the President’s bathroom with its
shower which send jets of water from all sides and felt sorry that nobody
reaches the Rashtrapati Bhavan when he is young enough to en</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">joy
such a bath which the taxpayers have so graciously provided.</font></p>
<font size="2">
<p align="center"><font color="#006600" face="Verdana, Arial, Helvetica, sans-serif"><strong><i>Saajan</i> vs <i>sajjan</i></strong></font></p>
<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"> Long ago
I went to the Rashtrapati Bhavan to meet the President of India. I met a
nice girl at the reception and told her that I wanted to meet the President
and asked her for directions on how to go about it. She spoke to the Military
Secretary and told him, “sir, Andhra Pradesh <i>se ek sajjan hey</i>,
he wants to meet the President!” My Hindi was very poor, but I liked
the word <i>sajjan</i>. She
asked me to give an application and call her the next day to find out if I
would get the appointment. The next day I called her up and told her, “I
am your <i>saajan</i> from Andhra Pradesh”. She was offended and told me
that she had no saajan in AP, but explained to me that <i>saajan</i> meant lover
and <i>sajjan</i> meant gentleman.</font></p>
<p><font color="#FF6666" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow
with more DDT </font></p>
<p><font color="#FF6666" face="Verdana, Arial, Helvetica, sans-serif">Have a nice
Day. </font></p>
<p><font color="#FF6666" face="Verdana, Arial, Helvetica, sans-serif">Mail your
comments to <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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