TIOL-DDT 73 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#0000FF" size="3">TIOL-DDT
73</font><br>
14 03 2005<br>
Monday</b></font></p>
<p align="center"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Hazira appointed a Customs port – What about Vizag? </font></b></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
per section 7 of the Customs Act, the Board can appoint customs ports which
alone shall be the Customs ports for imports and exports. By Notification No.
62/94-CUSTOMS (N.T.), dated the 21st November, 1994, several ports have been
appointed. Now Hazira(Surat) is added to the list. - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_021.htm">NOTIFICATION
NO. 21/2005-CUSTOMS (N.T.), Dated : March 11, 2005</a><br>
<br>
But this notification No. 62/94 has been giving me the jitters for the past
decade. Sl. No. 2 of the table to the Notification is as follows:-</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>TABLE</b></font><b><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'><o:p></o:p></span></b><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'><b
style='mso-bidi-font-weight:normal'><o:p></o:p></b></span></p>
<div align="center">
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:5.4pt;border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'>
<tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'>
<td width=56 valign=top style='width:41.85pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>S. No.<o:p></o:p></span></font></p></td>
<td width=112 valign=top style='width:84.15pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>STATE/UNION TERRITORY<o:p></o:p></span></font></p></td>
<td width=168 valign=top style='width:126.0pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>PORT<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>PURPOSE<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:1;height:18.05pt'>
<td width=56 valign=top style='width:41.85pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:18.05pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(1)<o:p></o:p></span></font></p></td>
<td width=112 valign=top style='width:84.15pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:18.05pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(2)<o:p></o:p></span></font></p></td>
<td width=168 valign=top style='width:126.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:18.05pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(3)<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:18.05pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(4)<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:2;height:36.0pt'>
<td width=56 rowspan=4 valign=top style='width:41.85pt;border:none;
border-bottom:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>2.<o:p></o:p></span></font></p></td>
<td width=112 rowspan=4 valign=top style='width:84.15pt;border:none;
border-bottom:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Andhra
Pradesh<o:p></o:p></span></font></p></td>
<td width=168 valign=top style='width:126.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(1) <st1:City w:st="on"><st1:place w:st="on">Kakinada</st1:place></st1:City></span></b><span
lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'><o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>Unloading of Petroleum Products and Loading
of export goods or any class of such goods.</span></b><span lang=EN-IN
style='font-family:Verdana;mso-ansi-language:EN-IN'><o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:3;height:36.0pt'>
<td width=168 valign=top style='width:126.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>(2)
<span
class=SpellE>Krishnapatnam</span></span><b style='mso-bidi-font-weight:normal'><span
lang=EN-IN style='font-family:"MS Gothic";mso-bidi-font-family:"MS Gothic";
mso-ansi-language:EN-IN'><o:p></o:p></span></b></font></p></td>
<td width=228 valign=top style='width:171.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Unloading
of imported goods and loading of export goods or any class of such goods.<b
style='mso-bidi-font-weight:normal'><o:p></o:p></b></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:4;height:36.0pt'>
<td width=168 valign=top style='width:126.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>(3)
<span
class=SpellE>Masulipatnam</span></span><span lang=EN-IN style='font-family:
"MS Gothic";mso-bidi-font-family:"MS Gothic";mso-ansi-language:EN-IN'><o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:36.0pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Loading
of export goods or any class of such goods.<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:5;mso-yfti-lastrow:yes;height:29.45pt'>
<td width=168 valign=top style='width:126.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:29.45pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>(4) <span class=SpellE>Vishakapatnam</span></span></b><span
lang=EN-IN style='font-family:"MS Gothic";mso-bidi-font-family:"MS Gothic";
mso-ansi-language:EN-IN'><o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border:none;border-bottom:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;
mso-border-bottom-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
height:29.45pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>Loading of export goods or any class of such
goods.</span></b><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:
EN-IN'><o:p></o:p></span></font></p></td>
</tr>
</table>
</div>
<p align="justify"> </p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So
the two very important ports in Andhra Pradesh, Visakhapatnam and Kakinada are
not really full-fledged ports. Kakinada is only for loading of export goods
and <b>unloading</b> of only Petroleum products. And the largest operating port
in India, Visakhapatnam, as per this notification is only for export. That is
‘no import’ from either port, except of course Petroleum products
in Kakinada. The notification specifies several ports like Kandla, Mangalore,
Cochin, Nhava Seva, Paradeep, Madras. And all these ports are for the purposes
of “Unloading of imported goods and loading of export goods or any class
of such goods.” Why then this discrimination against Visakhapatnam and
Kakinada? Beats me! Of course there is another Notification which is not yet
rescinded - Notification No. 77 – cus dated 19.5.1973, which also appoints
Visakhapatnam and Kakinada as ports but only <b>for the shipment and loading
of goods. <br>
</b><br>
So, as per the law, imported goods cannot be unloaded at Visakhapatnam and imported
goods other than Petroleum products cannot be unloaded at Kakinada. But I have
personal knowledge that imported goods are being unloaded at both these ports
for any number of years. <br>
<br>
It is a genuine doubt that I have been carrying for the last decade or so as
to why these ports are not declared as ports for unloading imported goods and
how they have functioned as import ports all these years. In the beginning,
I was afraid to ask; May be I would be considered a stupid fool to ask such
elementary questions. Slowly I took courage and started asking people. My colleagues
in Central Excise were of no help. I asked friends in Customs. They were more
helpless. “It should be somewhere, search and thou shalt find”,
said many. I searched and found – nothing. Can somebody help in solving
this mystery? <br>
<br>
<font color="#006633"><b>Exemption from CVD – Notification No. 21/2002
– cus amended</b></font><br>
<br>
The Notification No. 21/2002 which fixes the effective rates of duty for various
commodities have been amended to withdraw the CVD exemption in excess of 16%
for certain commodities required for radio paging, mobile radio etc,. This has
no eefect on the rate of duty as CVD is any way 16% only. - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_029.htm">NOTIFICATION
NO. 29/2005-CUSTOMS</a>, Dated : March 11, 2005<br>
<br>
<font color="#006633"><b>Inputs used in mines – ropeway?</b></font><br>
<br>
Today we are carrying three Tribunal judgements and an article on the controversial
issue of inputs used in mines. As can be seen from our earlier stories, the
credit is being disallowed because of the faulty way, the rules have been amended
and the Supreme Court not being told that Board had instructed that the assessee
can have his own other unit as a job worker. It was a misplaced comma that caused
the damage. Now the Tribunal has allowed credit for ropeways and conveyor belts
connecting the mine and the factory. Credit is allowed if the mine is not owned
by the manufacturer or if the mine is connected to the factory! We ask a question,
“will credit be allowed if the mine is under the factory? <br>
<br>
<font color="#006633"><b>Is FICCI a club, liable to pay Service Tax?</b></font><br>
<br>
<b>What the FM did not tell them!</b> The FM had a comfortable meeting with
the members of the FICCI after the budget, but the wise Minister did not tell
them that he has brought their famous organisation under the Service Tax net.
As per the proposed amendment to the Act, Taxable Service will include<br>
<br>
<i>(zzze) to its members, by any club or association in relation to provision
of services, facilities or advantages for a subscription or any other amount;<br>
<br>
"club or association" means any person or body of persons providing
services, facilities or advantages, for a subscription or any other amount,
to its members, but does not include—<br>
<br>
(i) any body established or constituted by or under any law for the time being
in force; or<br>
<br>
(ii) any person or body of persons engaged in the activities of trade unions,
promotion of agriculture, horticulture or animal husbandry; or<br>
<br>
(iii) any person or body of persons engaged in any activity having objectives
which are in the nature of public service and are of a charitable, religious
or political nature; or<br>
<br>
(iv) any person or body of persons associated with press or media;</i><br>
<br>
Now Let us see whether FICCI fits the bill. </font></p>
<p align="center"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'><o:p></o:p></span></p>
<div align="center">
<table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
mso-yfti-tbllook:480;mso-padding-alt:0cm 5.4pt 0cm 5.4pt;mso-border-insideh:
.5pt solid windowtext;mso-border-insidev:.5pt solid windowtext'>
<tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'>
<td width=43 valign=top style='width:32.4pt;border:solid windowtext 1.0pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span class=SpellE><b style='mso-bidi-font-weight:normal'><span
lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Sl</span></b></span><b
style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:Verdana;
mso-ansi-language:EN-IN'>. No.<o:p></o:p></span></b></font></p></td>
<td width=372 colspan=2 valign=top style='width:279.0pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:
normal'><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Conditions<o:p></o:p></span></b></font></p></td>
<td width=175 valign=top style='width:131.4pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b style='mso-bidi-font-weight:normal'><span lang=EN-IN style='font-family:
Verdana;mso-ansi-language:EN-IN'>Does <span class=SpellE>FICCI</span> satisfy
the condition?<o:p></o:p></span></b></font></p></td>
</tr>
<tr style='mso-yfti-irow:1'>
<td width=43 rowspan=2 valign=top style='width:32.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>1<o:p></o:p></span></font></p></td>
<td width=144 rowspan=2 valign=top style='width:108.0pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>It
should be either of these<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>A
person<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Legal
person, may be<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:2'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Body
of persons<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Certainly
YES<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:3'>
<td width=43 rowspan=3 valign=top style='width:32.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>2<o:p></o:p></span></font></p></td>
<td width=144 rowspan=3 valign=top style='width:108.0pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Providing
any of these to its members<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Service
<span style='mso-spacerun:yes'> </span><o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Doubtful?<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:4'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Facilities
<span style='mso-spacerun:yes'> </span><o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>YES<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:5'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Advantages<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>YES<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:6'>
<td width=43 rowspan=2 valign=top style='width:32.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>3<o:p></o:p></span></font></p></td>
<td width=144 rowspan=2 valign=top style='width:108.0pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>For
either of these<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>A
subscription <span style='mso-spacerun:yes'> </span><o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>YES<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:7'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Any
other amount<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>YES<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:8'>
<td width=43 rowspan=4 valign=top style='width:32.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>4<o:p></o:p></span></font></p></td>
<td width=144 rowspan=4 valign=top style='width:108.0pt;border-top:none;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Exclusions<o:p></o:p></span></font></p></td>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Established
under or by any law<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Not
established by or under any law not excluded<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:9'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>engaged
in any activity having objectives which are in the nature of public
service and are of a charitable, religious or political nature<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>Not
a charitable, religious or political organisation not excluded<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:10'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>persons
engaged in any activity having objectives which are in the nature of
public service and are of a charitable, religious or political nature<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>not
excluded<o:p></o:p></span></font></p></td>
</tr>
<tr style='mso-yfti-irow:11;mso-yfti-lastrow:yes'>
<td width=228 valign=top style='width:171.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'>person
or body of persons associated with press or media<o:p></o:p></span></font></p></td>
<td width=175 valign=top style='width:131.4pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-IN style='font-family:Verdana;mso-ansi-language:EN-IN'><span
style='mso-spacerun:yes'> </span>not excluded<o:p></o:p></span></font></p></td>
</tr>
</table>
</div>
<p align="justify"> </p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#0000FF">So
FICCI and all such organisations will be taxed after the Finance Bill is enacted.
</font></b><br>
<br>
<b><font color="#FF0000">Until Tomorrow with more of DDT<br>
<br>
Have a Nice Day<br>
<br>
Mail your comments to</font></b> <b>vijaywrite@taxindiaonline.com</b> </font></p>
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