TIOL-DDT 525 · 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
525</font><br>
04.01.2007<br>
Thursday</b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Missing
Notifications – issued.</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
our Breaking News story <b>Changes in the Tariff – consequent notifications,
</b>on 1<sup>st</sup> January, we had pointed out that, “Notification No. 121/2006
– cus and Notifications 27-29/2006 CENT are missing. Board will obviously release
them in the New Year.”. Now these notifications are made available.</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Amendments
in the Customs Tariff</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government
has amended the Customs Tariff by a notification. Can the government amend the
Tariff by a notification? Yes, they can. Section 11A of the Tariff Act gives
the government the power to amend the Tariff without altering the duty structure.
Similar amendments are made in the Central Excise Tariff</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> </b></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_137.htm">NOTIFICATION
NO. 137/ 2006-Customs (N.T.) Dated: December 29, 2006 and 27/2006-Central Excise
(NT), Dated: December 29, 2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Abatement
to medicaments – Notification amended </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification
No. 2/2005- Central Excise(NT) prescribes the abatement granted to medicaments.
Now an explanation is added to define "Patent or proprietary medicaments"
and some changes are made in Notification No. 2/2006 – CENT – the general abatement
notification. This is done consequent to the Tariff changes with effect from
1.1.2007.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/exnt06_28.htm">NOTIFICATION
NO. 28/2006-Cex., (N.T.), Dated: December 29, 2006 </a></u></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Tariff
value for textiles – notification amended</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification
No. 20/2001 has been amended to make a minor change that for the words and figures
“sub-heading No. 6101.00 or 6201.00, the words and figures Chapter 61 or 62
shall be substituted” .</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/exnt06_29.htm">NOTIFICATION
NO. 29/2006-Cex., (N.T.), Dated: December 29, 2006 </a></u></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Illegible
copies of documents – High Court raps Revenue and awards costs</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While
preparing a paper book for an appeal, the Revenue department has a lot of problems;
there is no paper, copying machine is not working, Xerox operator is on leave.
And there is only one day left to file the appeal. Finally some scrap book is
made ready and an appeal is filed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What
if the documents are not legible? In a case we are reporting today, the High
Court asked the Revenue counsel to read at least one word from the order appealed
against- and he couldn’t. The High Court was apparently angry and imposed costs
of Rs. 10000 on the Revenue. Now who will pay this amount? - the Government
of course. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
the Andhra Pradesh High Court, they have a system by which, the Registry will
not accept any appeal/petition, if the documents are not legible. If the original
is not legible, a typed copy is accepted. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
time of the Bench is certainly too precious to be wasted in deciphering illegible
documents.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See
our story in Breaking News <b><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=4775">High Court <i>ko gussa kyun aatha hai</i>?</a></b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Publication
of orders favourable to Revenue – CBEC initiaitive</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There
is a misconception in the department that private Law Journals do not publish
orders that are favourable to Revenue. No publication would take that risk.
Even if the journals are assumed to be pro assessee, it will be a disservice
to the client if orders against him are suppressed.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
a recent meeting convened by the Board it was noted that several decisions
passed in favour of the department do not get reported in the private legal
journals. Now the Board wants Commissioners to forward such decision to the
Directorate of Publications along with head notes for ease of reference.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We
in<b> TIOL </b>will be happy to do this job. If any Commissioner feels that
a particular case has to be reported, he can send it us and we will carry the
order within a week.</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Indira</font></b><font color="#006600"><b> Bhargava
is new Chairperson of CBDT</b></font></font></p>
<p align="justify"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><img src="http://www.taxindiaonline.com/RC2/image/stories/chairper.jpg" width="200" height="132" border="1" align="left"></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IndiraBhargava,
a 1970 IRS officer has taken over as Chairperson of the Central Board of Direct
Taxes. Three more Members are to join the Board soon.</font></p>
<p align="justify"> </p>
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<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
tomorrow with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice day. </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></font></p>
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