TIOL-DDT 649 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 649</font><font size="3" face="Verdana, Arial, Helvetica, sans-serif"><strong><br>
</strong></font>04.07.2007<br>
Wednesday</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Rate of Customs duty on wine increased to 150%- Can the Government increase the
Tariff rate by a notification?
</strong> </font>
</p>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YES! </strong>As per Section 8A of the Customs Tariff Act,
</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Where
in respect of any article included in the First Schedule, the Central Government
is satisfied that the import duty leviable thereon under section 12 of the
Customs Act, 1962 (52 of 1962) should be increased and that circumstances
exist which render it necessary to take immediate action, it may, by notification
in the Official Gazette, direct an amendment of that Schedule to be made
so as to provide for an increase in the import duty leviable on such article
to such extent as it thinks necessary:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> There is a similar provision under the Central Excise Tariff Act, Section 3 </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Where,
in respect of any goods, the Central Government is satisfied that the duty
leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944)
should be increased and that circumstances exist which render it necessary
to take immediate action, the Central Government may, by notification in the
Official Gazette, direct an amendment of the First Schedule and the Second
Schedule to be made so as to substitute for the rate of duty specified in the
First Schedule and the Second Schedule in respect of such goods<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
The Government has exercised this power and increased the customs duty on
</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Wine
of fresh grapes, including fortified wines; Vermouth and other wine of fresh
grapes flavoured with plants or aromatic substances and Other fermented beverages
( for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic
beverages, not elsewhere specified or included falling under headings 2204,
2205 and 2206</b> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">from
100% to 150% with effect from 3rd day of July, 2007.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_081.htm" target="_blank">Notification No. 81/2007-Customs dated 3rd July 2007</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>Additional duty on imported liquor withdrawn</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per Notification
No. 32/2003 –cus dated 1.3.2003,
the additional duty in lieu of State Excise Duty leviable on imported
liquor is as follows</font></p>
<table width="450" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S. No.</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Heading<br>
</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of goods<br>
</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Rate of additional duty</strong></font></div></td>
</tr>
<tr>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>2</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>3</strong></font></div></td>
<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4</strong></font></div></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2203, 2204, 2205,or 2206</font></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, -</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) not exceeding
USD 25 per case;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) exceeding
USD 25 but not exceeding USD 40 per case;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) exceeding
USD 40 per case</font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
75% ad valorem</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
<br>
50% ad valorem or USD 37 per case, whichever is higher</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
<br>
20% ad valorem or USD 40 per case, whichever is higher</font></p></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2208</font></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, -</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) not exceeding
USD 10 per case;</font></p>
<p> </p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
150% ad valorem</font></p>
</td>
</tr>
<tr>
<td> </td>
<td> </td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) exceeding USD 10 but not exceeding USD 20 per case;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) exceeding USD 20 but not exceeding USD 40 per case;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d) exceeding USD 40 per case</font></p></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">100% ad valorem or USD 40 per case, whichever is higher</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
50% ad valorem or USD 53.2 per case, whichever is higher</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
25% ad valorem or USD 53.2 per case, whichever is higher</font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Now this additional duty is withdrawn, of course with the increase in Customs
duty to 150% from 100%.<br>
<br>
<strong>India is facing a case in the WTO regarding these duties. Please see India
Blocks WTO investigation of Tariffs on US Wine in</strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5579" target="_blank">TIOL-DDT 628-05.06.2007</a><br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2007/ctariff07_082.htm"><br>
Notification No. 82/2007-Customs- Dated 03.07.2007</a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>DO NOT CALL US (PLEASE!)</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Unsolicited Commercial
Communications – National Do Not Call Registry</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Keeping in view the continuous complaints from credit card subscribers and
the observations of the High Court of Delhi in the context of a Public Interest
Litigation, the Telecom Regulatory Authority of India (TRAI) is in the process
of taking certain national level initiatives to address the various issues
relating to Unsolicited Commercial Communications (UCC). As part of these
measures, TRAI has framed The Telecom Unsolicited Commercial Communications(UCC)
Regulations 2007 for curbing UCC.<br>
<br>
The Regulation envisages that all the telecom service providers would set
up a mechanism to receive requests from subscribers who do not want to receive
UCC and for this purpose they will maintain and operate a Private Do Not
Call List. The Private <b>Do Not Call List</b> will include telephone numbers and
other details of all such subscribers. The telephone numbers and area code
from this Private Do Not Call List will be updated online by the operators
to a National Do Not Call Registry (NDNC) which will be maintained by National
Informatics Centre (NIC) and thus the NDNC will have the telephone numbers
of all the subscribers all over India who have opted not to receive any UCC.
Telemarketers will have to register in the NDNC Registry. The telemarketers
would submit online the calling list to the NDNC Registry where the list
will be modified/scrubbed by excluding the numbers listed in the registry
and the modified/scrubbed list will be online transferred back to the telemarketers
for making calls. The Telecom Unsolicited Commercial Communications(UCC)
Regulations, 2007 has since been notified in the Gazette on June 6, 2007.<br>
<br>
For the effective implementation of the UCC Regulations, TRAI has mandated
that the telemarketers have to register themselves with the DoT, Ministry
of Communication and Information Technology, Government of India within three
months of the issue of the guidelines for Telemarketers by DoT, failing which
their telecom services may face disconnection. The Telecom Service Providers
have been directed to disconnect the telephone connections provided to the
telemarketers in case of violation of the UCC Regulations by them.</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#006600">Keeping in view the above aspects, RBI has advised banks to implement the
following instructions:</font></strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (i) Banks should not engage Telemarketers (DSAs/DMAs) who do not have a valid
registration certificate from DoT, Govt. of India, as telemarketers.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (ii) Banks should furnish the list of Telemarketers (DSAs/DMAs) engaged by
them along with the registered telephone numbers being used by them for making
telemarketing calls to IBA to enable IBA to forward the same to TRAI within
three months from the date of issue of the guidelines for Telemarketers by
DoT i.e. June 6, 2007</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (iii) Banks should ensure that all Telemarketers(DSAs/DMAs) presently engaged
by them register themselves with DoT as telemarketers within a period of
three months from the date of issue of the guidelines for Telemarketers by
DoT i.e. June 6, 2007.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (iv) As per the laid down procedure, the telemarketer(DSAs/DMAs) shall get
automatically registered with NDNC Registry while they register themselves
with DoT.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (v) As IBA will be the co-ordinating agency at the industry level to ensure
compliance with the requirements of TRAI regulations, banks are advised to
actively cooperate with IBA in this regard.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <br>
<a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/telemarketer.htm" target="_blank">RBI DBOD.FSD.BC. 19/24.01.011/2007-2008 Dated: July 3, 2007</a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#006600">LTC – babus can fly</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Government is all about clarifications for 64 paise and spending Rs. 64 Crores
on what the clarifications really meant. As per a 2006 circular, babus were
allowed to travel by private airlines while on LTC, subject to the condition
that the reimbursement of the fare would be restricted to the entitled class
by rail other than Rajdhani/Shatabdi Express. Now the Government has gone
liberal and now it has been decided that
the reimbursement may also be given at the rates applicable for Rajdhani/Shatabdi
Express trains,
This will be allowed ifthe Government servant is entitled to it and the headquarter
of the Government servant/permissible place of commencement of journey and
the home town/destination under All India LTC is directly connected by the
above mentioned trains and two stations between which the air travel has
been performed are connected by Rajdhani/Shatabdi trains.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In case the fare paid for the air ticket on LTC is less than the fare being
charged for Rajdhani/Shatabdi type trains, the reimbursement would be limited
to the actual expenditure.<br>
All pending cases may be settled accordingly in terms of this order.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> However, past cases already settled will not be re-opened.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Lalu is certainly not going to be happy!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?filename=_33582134dba3e7_memo.htm&subCatDisp_Id=79" target="_blank">OFFICE MEMORANDUM in No.31011/2/2006-Estt.(A) Dated: May 21, 2007</a></font></p>
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<br>
<font color="#FF0000"><strong>Central Excise</strong></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Notification 29/2004-CE - Since primary issue is whether separate registration
of DTY unit is proper or not, prayer of appellant for waiver of pre-deposit
of duty is to be granted : Tribunal</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Rectification of mistake - an oversight of a fact cannot constitute an apparent
mistake rectifiable - in garb of rectification, assessee cannot be allowed
to reopen and reargue whole matter : Delhi HC<br>
<br>
<br>
<font color="#663399"><strong>See our columns tomorrow for the judgements</strong></font><br>
<br>
<font color="#FF6666">Until Tomorrow with more DDT</font></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="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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