TIOL-DDT 794 · the untouched capture
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<p><font size="2"><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 794 </font><font size="3" face="Verdana, Arial, Helvetica, sans-serif"></font><font face="Verdana, Arial, Helvetica, sans-serif"><br>
31.01.2008 <br>
Thursday </font></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>A writ by any other name... </em></strong></font></p>
<p align="justify"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">AB INITIO</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> it should be said that there is a good <font color="#0000FF">prima facie </font>case for simplifying the language used in courts. Instead of using un-understandable un-pronounceable Latin, can't we use plain good English? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Lawyers should pro bono <font color="#0000FF">publico</font> , be much more straightforward in the way they speak <font color="#0000FF">pendente lite</font> . Out should go, <font color="#0000FF">inter alia</font> , hearings <font color="#0000FF">in camera</font> or<font color="#0000FF"> ex parte</font> . In should come hearings in private or without notice. Plaintiffs can be claimants. We will no longer live in terror of writs. Instead we will tremble at claim forms. Mr <font color="#0000FF">Anton Piller </font>will soon be forgotten except in cobwebbed old tomes. The eponymous legal term will be succeeded, <font color="#0000FF">ad infinitum </font>and<font color="#0000FF"> sine die</font> , by a plain old search order. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We don't know whether traditional lawyers will view the change as a <font color="#0000FF">casus belli</font> or as an act of <font color="#0000FF">force majeure</font> which defy <font color="#0000FF">restitutio in integrum</font> . The <font color="#0000FF">lingua franca</font> of the law may be baffling to the lay person but that, surely, was part of its charm and all of its function. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If you say that the commissioner is “a judge in his own cause," it's a phrase which lacks any undertones of majesty or even mystery. It would be very impressive and satisfying if you pronounce that he had offended the basic principle of <font color="#0000FF">nemo debet esse judex in propria</font> . No Hon'ble judge would then shrug the matter aside so lightly? <font color="#0000FF">Per contra</font> , don't you think Matters that are <font color="#0000FF">sub judice</font> or<font color="#0000FF"> lis pendens</font> have a forbidding ring to them which is sadly lacking in "pending litigation". <font color="#0000FF">Ultra vires</font> is not without authority as a piece of legalistic verbiage; <font color="#0000FF">habeas corpus</font> , translated into English, will lose a definite body. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There could be a serious impact on another old legal concept, derived either from the Latin feudum , the Old English feoh , or some say, the Frankish fehuod . Modern lawyers tend to refer to them simply as "fees". They customarily arrive in the form of a "bill" (from Latin, bulla) and elaborately set out the price of, <font color="#0000FF">exempli gratia , interlocutory</font> this, <font color="#0000FF">mandamus</font> that, half a dozen <font color="#0000FF">subpoena</font> s, two dozen <font color="#0000FF">affidavits</font> and a fair old <font color="#0000FF">quantum</font> of <font color="#0000FF">res ipsa loquiturs</font> . The distilled wisdom of centuries goes into the construction of these magnificent documents. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can lawyers be required to abandon this age old <font color="#0000FF">modus operandi</font> and tell their clients what they've been up to in plain English? You can't imagine a, greater <font color="#0000FF">scandalum magnum</font> for the great community of lawyers, who the Finance Minister, believes can never be accused of providing any service. </font></p>
<p align="justify"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Caveat feles obesus ! </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>How many words and phrases do you know? Check out here </strong></font></p>
<table width="450" border="1" align="center" cellpadding="3" cellspacing="0">
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">ab initio </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">from the beginning </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">prima facie </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">at first appearance </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">pro bono publico </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">for the public good </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">pendente lite ; </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">while judgment is pending </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">inter alia </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">among other things </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">in camera </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">in private; "in a room" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">ex parte </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">from a part/party An <em>ex parte </em> decision is one decided by a judge without requiring all of the parties to the controversy to be present </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anton Piller </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anton Piller order (frequently misspelt Anton Pillar order) is a <a href="http://en.wikipedia.org/wiki/Court">court </a> order which provides for the right to search premises and seize evidence without prior warning. This is used in order to prevent the destruction of incriminating <a href="http://en.wikipedia.org/wiki/Evidence_%28law%29">evidence </a>, particularly in cases of alleged <a href="http://en.wikipedia.org/wiki/Trademark">trademark </a>, <a href="http://en.wikipedia.org/wiki/Copyright">copyright </a> or <a href="http://en.wikipedia.org/wiki/Patent">patent </a> infringements. </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">ad infinitum </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">for ever </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">sine die </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">without day/date </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">casus belli </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a ground for war </font></p></td>
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<td valign="top" width="214"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">force majeure </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">extraordinary event or circumstance beyond the control of the parties </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">restitutio in integrum </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">complete restoration, putting back as new </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">lingua franca </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">international language ("Frank tongue" - the Arabs in the middle ages called all Europeans "Franks" - though strictly applying only to the Teutonic tribes who conquered Gaul in 6th century AD. It was a mediterranean mixture of Italian, French, Greek, Arabic mutually understood) </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">nemo debet esse iudex in propria </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">nobody must be a judge in his own [case] </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">per contra </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the opposite </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">sub judice </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">pending; lit "under the judge" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">lis pendens </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a case in progress </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">ultra vires </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">in excess of the power possessed; "beyond strength" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">habeas corpus </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"you are to produce the body" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">exempli gratia </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">for sake of example [e.g.] </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">mandamus </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A writ [so called from "We command..."] </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">subpoena </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a writ commanding a person to appear in court to give evidence </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">affidavit </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a sworn deposition </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">quantum </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">amount; "how much" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">res ipsa loquitur </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">open and shut case; "the thing itself speaks" </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">modus operandi </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">method of working </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">scandalum magnum </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a great stumbling-block (original meaning of "scandal") </font></p></td>
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<td valign="top" width="214"><p><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">caveat feles obesus </font></p></td>
<td valign="top" width="354"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let the fat cat watch out! </font></p></td>
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<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Excise Duty evasion by Petroleum refineries – DGCEI alerts! </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGCEI , is the High-Profile Directorate General, Central Excise Intelligence and they have received intelligence that a major refinery was not paying excise duty correctly. The condemned refinery had a bad practice of clearing its products through pipelines and for short distance pipelines of less than 100 kilometres , the refinery was paying duty on the basis of quantity received at the terminals, not the quantity cleared from the refinery. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And this, according to the DGCEI , has resulted in loss of Revenue of Rs. 10 Crores. The worried DGCEI wants the practice in other refineries to be checked and the results reported to the DG in due course. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How can this be loss of Revenue? At worst, it can be a postponement of duty payment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just look at the situation: In the refinery, the oil is stored in a tank and there is a pipeline from the tank to the delivery point, of course within the refinery. You don't ask them to pay the duty once the goods are stored in the tank; you collect duty only when the tanker lorry leaves the refinery. Now, if the pipeline is a hundred kilometers long; it still starts at the tank in the refinery. Is the pipeline not a part of the factory? Will it cease to become part of the factory just because it is hundred kilometres long? Will a 200 metres pipeline be considered part of the factory and a 100 kilometres pipeline be considered outside the factory? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is wrong with paying duty on the quantity received at the other end of the pipeline? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Oil Refineries are good milking cows for the Central Excise Department. Whenever they want Revenue, the Oil Companies are ready and obliging. Any Commissionerate with an Oil refinery will reach its target, because on the last day of March, the Oil Company is made to pay by mistake a few Crores of rupees (which by a strange coincidence happens to be the amount by which the Commissionerate is short of its target ) and in the first week of April, the mistake is “detected” and the Oil Company is refunded the excess amount paid and the FM is made to believe that the Commissioner has reached his target. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The modus operandi adopted by Commissionerates to achieve their targets will put the worst tax evaders to shame for sheer ingenuity. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the DGCEI has given yet another clue. Many of the oil pipelines will be seized in the next couple of months and oil companies will get away by paying huge amounts of excise duty and a happy FM will announce incentives to the Department for surpassing the target! </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Budget may not be harsh – Finance Ministry clarifies </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The FM who was declared as the best politician of the year by CNN IBN had in a lighter vein remarked, “ you may not be kind to me on February 29th”. This has been interpreted by PTI to mean that the FM has indicated that the Budget could be harsh on the people. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Finance Ministry has clarified that it was only a humorous remark of a serious FM and the Ministry is disappointed that PTI should draw any unwarranted inference. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Internet down and so are we </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A distinguished Netizen was very angry with me when he was not getting my mails and I told him that I would reply to his mails with a post card. Yesterday our position was no better. We could not send our daily mails to our members, because an anchoring ship off Egypt 's Alexandria coast damaged the cables used for internet in India and the repairs are likely to take ten days. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We hope to be in touch with you soon, God and internet willing </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font> <font color="#FF6633" size="4">tiol –</font><font color="#006600"> Tomorrow's cases </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></strong></b></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>It is not permissible to convert assets to cash and thereafter impound the same – Supreme Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Money, when paid into a bank, ceases altogether to be the money of the owner, it is then the money of the banker, who is bound to return an equivalent by paying a similar sum to that deposited with him when he is asked for it. The money paid into the banker's, is money known by the customer to be placed there for the purpose of being under the control of the banker; It is then the banker's money; he is known to deal with it as his own; he makes what profit on it he can, which profit he retains to himself, paying back only the principal, according to the custom of bankers in some places, or the principal and a small rate of interest, according to the custom of bankers. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import of Liquid bulk cargo - Since Board Circular 06/2006- Cus is not contradictory to the earlier Circular 96/2002- Cus , the same will hold good for past imports also : Tribunal </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE appellants have been importing Transfer Oil Base Stocks and <strong><font color="#FF6633">paying duty on the quantity </font></strong> reflected in ship's ullage report which was at variance with the quantity mentioned in bill of lading. The assessments were initially made provisional and subsequently on finalization it came to notice that in respect of certain bill of entries the quantity imported as per the ship's ullage report was less than the bill of lading quantity and the total value at which the duty was paid was less than the invoice value. Accordingly, differential duty was demanded by the Commissioner. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SSI - exemption - Using a brand name not known in India - No bar - Installation charges not includible in Assessable Value : CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IGPL manufactures components required for assembling manual and automatic garage doors in collaboration with M/s. Gliderol International Private Ltd., ( GIPL ) Australia. Assessee is licensed for manufacture of manual and automatic doors using technology provided by GIPL . Assessee arranges for installing garage doors cleared at the buyer's premises. Assessee charges the buyers for installation of the garage doors. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns Tomorrow for the judgements </strong></font></p>
<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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