TIOL-DDT 498 · 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
498</font><font color="#663399" size="3"><br>
</font>24 11 2006<br>
Friday</b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Classification
of artware – Government amends a dead notification</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government
has amended<a href="http://www.taxindiaonline.com/RC2/pdfnoti/pdfcustom/pdf2005/pdf_dback2005/cnt05_036.pdf">
Notification No. 36/2005-CUSTOMS (N.T.), dated the 2<sup>nd</sup> May, 2005</a>
regarding drawback rates. A new General Notes 2A is added, with effect from
5<sup>th</sup> day of May 2005 to <b>14<sup>th</sup> day of July 2006</b>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>“2A.
Notwithstanding anything contained in the said Schedule, all artware and handicraft
items shall be classified under the heading of artware/handicraft (of constituent
material) as mentioned in the relevant chapters.”.</i></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But
this Notification No. 36/2005 was superseded by <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_081.htm">Notification
No. 81/2006-Cus. (N.T.), dated 13-7-2006</a>. Now government is amending the
superseded notification. Can the government amend a superseded notification?
The view all these days was that only Parliament has power of retrospective
legislation; now it appears the Board has also such powers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally
the Board’s Note to the Notifications states, “The principal<a href="http://www.taxindiaonline.com/RC2/pdfnoti/pdfcustom/pdf2005/pdf_dback2005/cnt05_036.pdf">
notification No. 36/2005-CUSTOMS (N.T.)</a> was published in the Gazette of
India vide number G.S.R.267(E), dated the 2 nd May, 2005 and was <b>last</b>
amended vide<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_112.htm">
notification No.102/2005- Customs (N.T.), dated the 18 th November, 2005 </a>vide
number G.S.R. 675(E), dated the 18 th November, 2005.”</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Actually
after the <b>last</b> amendment mentioned by the Board there was another amendment<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_079.htm">
<u>NOTIFICATION NO. 79/2006-CUSTOMS (N.T.), Dated: July 11, 2006</u></a><u>.
</u>Incidentally this Notification 79/2006 was signed by the same Deputy Secretary
who signed this latest notification. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Obviously
the Board does not have an updated copy of its own notification. The Board has
two options</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.
Keep the notifications updated in its files. or</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.
Have a look at our CD TIOL’s XCuSE for the amendments. </font></p>
<p align=justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_114.htm">NOTIFICATION
NO. 114/2006-CUSTOMS (N.T.), Dated: November 22,2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Drawback
rates – textiles - changed</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>It is not
that Board is not aware of the new</strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_081.htm">
Notification No. 81/2006-Cus. (N.T.), dated 13-7-2006</a>. They have amended
this notification also to change the Drawback rates for textiles and chapter
83 and 84. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_115.htm">NOTIFICATION
No.115/2006-CUSTOMS (N.T.), Dated: November 22, 2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Dyed
includes </font></strong><font color="#006600"><b>printed or bleached – some
more changes in drawback rates</b></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Notification
No. 81/2006 is further amended to define that, “dyed” in relation to textile
materials in Chapters 54 and 55, shall include “printed or bleached”.' And some
more changes in the drawback rates.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_116.htm">NOTIFICATION
No.116/2006-CUSTOMS (N.T.), Dated: November 22, 2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Revenue
not good spenders</font> </strong></font></p>
<table width="100%" border=0 align="center" cellpadding=3 cellspacing="0">
<tr>
<td> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
CBEC is perhaps good at collecting Revenue but is not really good
in spending money. They are not able to spend the money allotted to
them. Out of the total 1525 Crores given to them, for spending in
2004-05, they could spend only 1300 Crores leaving 224 Crores of unspent
money. You get to any office, you will find officers with no chairs,
stinking bathrooms, no place for visitors to sit, absence of books
and CDs. What can the government do when the department cannot spend
the money given to it? These are the figures given by the Principal
Chief Controller of Accounts of CBEC for the year 2004 - 05.</font></p>
<table width=450 border=1 align="center" cellpadding=3 cellspacing=0>
<tr bgcolor="#00FFFF">
<td width=213 valign=top bgcolor="#00FFFF"> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Major
Head</font></strong></p></td>
<td width=47> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Budget
</font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Estimates
</font></strong></p></td>
<td width=104> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Expenditure
</font></strong></p></td>
<td width=89> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Excess
(+) </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Saving
(-) </font></strong></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2037-Customs
</font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">491.65
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">446.37
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-45.28
</font></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2038-Union
Excise Duties </font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">834.07
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">825.90
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-8.17
</font></p></td>
</tr>
<tr>
<td width=213 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2216
- Housing </font></p></td>
<td width=47 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.50
</font></p></td>
<td width=104 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.14
</font></p></td>
<td width=89 valign=top> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-0.36
</font></p></td>
</tr>
<tr bgcolor="#00FFFF">
<td width=213> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total-Revenue
Section </font></strong></p></td>
<td width=47> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1326.22
</font></strong></p></td>
<td width=104> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1272.41
</font></strong></p></td>
<td width=89> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-53.81
</font></strong></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Capital
Section </font></p></td>
<td width=47 valign=top> </td>
<td width=104 valign=top> </td>
<td width=89 valign=top> </td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4047-Capital
Outlay on other Fiscal Services </font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">173.83
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19.68
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-154.15
</font></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4059-Capital
Outlay on Public Works </font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10.00
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.42
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-6.58
</font></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4216-Capital
Outlay on Housing </font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15.00
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.83
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-10.17
</font></p></td>
</tr>
<tr>
<td width=213> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total
Capital Section </font></p></td>
<td width=47> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">198.83
</font></p></td>
<td width=104> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27.93
</font></p></td>
<td width=89> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-170.90
</font></p></td>
</tr>
<tr bgcolor="#00FFFF">
<td width=213> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total
Grant </font></strong></p></td>
<td width=47> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1525.05
</font></strong></p></td>
<td width=104> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1300.34
</font></strong></p></td>
<td width=89> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">-224.71
</font></strong></p></td>
</tr>
</table></td>
</tr>
<tr>
<td> </td>
</tr>
<tr>
<td> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Obviously
they could not spend 224 Crores!</strong></font></p></td>
</tr>
</table>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Sixth
Pay Commission QUESTIONNAIRE</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Central Pay
Commission has released a questionnaire and is looking for response on </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Parity of salaries
with PSUs, especially when we have many who live BPL.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Can there be
comparison with international levels?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. What will be
the impact on others like state governments?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. How much should
a Secretary get and what should be the difference between the highest and the
lowest paid? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. One IAS instead
of so many services?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Should professionals
get a better package?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. Classification
of posts Group A,B, C and D – any changes?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. Pay structure</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. Increments</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. Should there
be pay revisions at all?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. Is CCA necessary?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. How do you
rate a soldier?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. Abolish feudalism</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14.Reduction and
redeployment of staff,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15.Reduction of
paper work,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16.Better work
environment,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17.Economy in expenditure,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18.Professionalisation
of services,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19.Reduction in
litigation on service matters,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20.Better delivery
of service by government agencies to their users.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.Performance
appraisal</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">22.Holidays – five
day week or six days?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You can send your
response to <a
href="mailto:sixth.cpc@nic.in">sixth.cpc@nic.in</a> or by post to</span></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sixth Central Pay
Commission</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2nd Floor, ICADRBuilding
,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Plot No.6, VasantKunj
Institutional Area, Phase II</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi-110070.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Click
here for the full <u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/pay_commission.htm">QUESTIONNAIRE</a></u></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Aesthetically
challenged? </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the early days,
the last rung of government employees was called Class IV staff. Later they
were called Group D <b>officers</b>. Now the Pay Commission wants to study whether
this name needs a change. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You remember India
was once called a poor country, then we were called an un developed country,
which was also not very appealing. So we got the tag of under devolved country
and were later promoted as developing country. For all the changes only the
language had to be changed not the economy. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">First there used
to be a mad fellow, later he became mentally deranged and then mentally handicapped
and finally mentally challenged, with absolutely no change in his sanity. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once upon a time
they used to call a bad looking girl a witch; later they changed it to ugly.
Now it is a crime to think of a girl as ugly; you can call her aesthetically
challenged? </font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Happy
Birthday to God!</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What
do you call a person who provides solace and mental peace to millions of
people, has provided drinking water to a waterless district, provides world
class medical care free, runs a top class university and has Presidents
and Prime Ministers and IT giants visiting him? God, of course!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was God’s birthday
yesterday and President Kalam was there! The rationalists are aghast when Sai
Baba says, “I am God”, but they don’t wait for the catch. “so are you; the only
difference is I know and you don’t know”.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Sai devotee once
asked me the procedure to get excise exemption for his water project. I told
him it was almost impossible to get an excise exemption for a private project.
He told me, “you tell me the procedure and we will get it”. And he got it! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25 years ago I
met an American girl in Bangalore who was doing research on Sai Baba. She promised
to take me to Sai Baba. I refused, as I did not like the prospect of waking
up at four in the morning to do <i>Saibhajans </i>as I have seen the devotees do. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For
nearly half a century there have been intelligent people like R K Karanjia,
Abraham Kovoor, Premanand who had challenged the power of Sai Baba, but
people hardly remember them, but here is Sai Baba going strong on his 81<sup>st</sup> birthday.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dr.
Suri Bhagavantam, the former Scientific Adviser to the Government of India
spent his last days in the blissful company of the Baba and yesterday another
scientist who is President of India was with the Baba. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I, like many rationalists,
don’t believe in Sai Baba and his magic, which any street corner magician can
perform better, but providing water, world class education and health in which
governments have failed can be done only by someone who is close to God. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Above all lakhs
of devotees experience bliss in his presence or thought. The Government should
be grateful to him for the social peace he is promoting. If all these devotees
were not in a trance chanting Sai <i>mantra</i> they could have been potential offenders
in society – tax evaders, rapists, murderers, tricksters, etc,. sai Baba has
diverted them all to a peaceful way. And he has provided water.; God doesn’t
need a better CV. Happy Birthday <b>GOD</b>! </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Monday with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice week end. </font></p>
<p align="justify"><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">vijaywrite@taxindiaonline.com</a></span></font></p>
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