TIOL-DDT 842 · the untouched capture
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<p><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 842 </font></strong><font size="2"><strong><br>
09.04.2008 <br>
Wednesday </strong></font></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Anti Dumping Duty on Sodium hydrosulphite – Government extends yet another dead notification! </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Anti Dumping Duty on Sodium hydrosulphite, originating in, or exported from, Germany and Korea RP was imposed with effect from 1.4.2003 and has so obviously expired on 31.03.2008. Now this notification is resurrected and extended till 31.03.2009, but after a week of its lapse. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Does the Board have any mechanism to check these sunset notifications? </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=23&filename=notification/custom/2008/ctariff08_044.htm" target="_blank">Notification No. 44/2008-Customs, Dated the 7th April, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> ICE QUARTERLY invites LETTERS for publication. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">Dr. DD Rishi,</font> </strong> <font color="#FF6633">the innovative Editor of</font> <strong><font color="#FF6633">ICE</font> </strong>, <font color="#FF6633">the CBEC's in-house magazine, is planning a new feature</font>. <strong><font color="#FF6633">LETTERS </font></strong>! </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">His circular states, </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">In the course of our official as well as personal life, we may have written and received hundreds of letters. How many of these were interesting enough for the recipient to read more than once? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">ICE QUARTERLY</font></strong> <font color="#FF6633">plans to carry out a special feature in its next issue on the subject of LETTERS. We will include in it all the interesting letters written to us on any subject whatsoever by any of the working or retired officers (irrespective of the rank or status). The readers can also send to us letters written by them to others or the letters received by them from others. If photographs are also a part of the letter sent, these too may be published depending on the availability of space. The only expectation is that the letter should make interesting reading. The Editor will have the absolute discretion in the matter of selection of letters considered suitable for publication. The Editor also reserves the right to alter, amend, modify, shorten, add to or delete any portion from such letters. </font></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">While the readers may send their letters by regular mail, we will prefer to receive these through e-mail to : <a href="mailto:icequarterly@gmail.com">icequarterly@gmail.com </a></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Entries received till 4.45 PM on 30 April, 2008 will not be considered to be late. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">It is requested that this communication may be circulated amongst officers and staff for greater participation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So send in your <strong><em><font color="#FF6633">letters</font> </em></strong> to Dr. Rishi at <a href="mailto:icequarterly@gmail.com">icequarterly@gmail.com </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Shabhash Sridhar ! – CBEC Member, Sridhar is our new hero. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We got this mail from a former Member of the CBEC. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">I read with considerable interest your PPP-Trade storyof 7th, April about the speech made by Mr.V.Sridhar, the newly promoted Member CBEC in charge of Central Excise.</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#FF6633">There is refreshing candour and transparency in his outlook</font> </strong> <font color="#FF6633">andcommunication. A spell in the TRU of CBEC has made manymembers of our serviceswollen headed and invincible! No doubt,before theintroduction of computers in the MoF , the work in the TRU was extremely tiresome, particularly three months before the budget and three months after thebudget. Only those who have the capacity to slogand spend many midnight hours were picked upfor the TRU posting. Most of them had put in tremendous amount of work during those days when one had to write notes on long hand, as even stenographers were not trusted! </font></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">But the TRU badge gave many officersEGO far beyondtheir capacityor comprehension.The secrecy related to budget preparation work covered up their monumental lapses</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">. <strong><font color="#FF6633">Sridhar is the first incumbentfromCBEC who openly admitted thatthe workdone in the TRU was not free from errors.</font> </strong> Thelasting solution seems to be greater transparency through PPP-<font color="#FF6633">Trade-Taxpayer partnership. The practice of putting updraft of all sensitive notifications for public comments, at least a week ahead of its publication would do tremendous good for improving the quality of tax administration. Officers posted in the TRU should havean open mind and the humility to admit mistakes andpromptly correct those mistakes when pointed out in different discussion fora and ourdynamic audio-visual media. </font></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">The Govt. has already announced the introduction of GST w.e.f . 1st April, 2010.Yet there is neither sign of the draft legislation nor the Manual of instructions.Even more advanced countries dare not introduce such sweeping changes in their tax legislation, unless such measures are subjected to threadbare analysis and discussions at least two years ahead of its introduction. The secret of voluntary compliance of atax measureis its clearcomprehension and acceptance by the tax payers. TIOL is providing aspectacular service in improving thetaste ofmany incongruousfiscal recipes dished outby TRU regularly.You can be really proud of the way you have turned round TIOL into a dynamic fiscal portal /platform disseminating news, knowledge, information and analysis. MoF should compliment you for the yeoman service rendered by your Channel in the fiscal administration. </font></p>
<p align="justify"><font color="#CC0033" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>M.G.Venugopalan , Member (CBEC-Retd). </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BBB – <em>Best Brained babu </em></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Jai Kumar, Aadvocate
from Chennai supplements, </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">After coming out of the intellectual hangover I am writing this mail. The way the seminar was conceived, organised and executed is really mind boggling and true salutes to the crew who made it really possible.I know that trade believes you like an apostle butwhat is very heartening was, even the Babus, whoare often the victims of our onslaught, trust TIOL and has participated in full steam. The way the North Block has participated in this seminar is a testimony of the willingness of the bureaucrats tolisten and be reasonable. For once, I salute the officersand their spirit in participation, with a special mention to Mr. Sridhar , Hon'ble Member of CBEC whose superb and composed speechwas the highlight of the day. Special thanks to Shri . Dutt Majumder , who lit all the candles in aplomb on the new Customs Valuation. With the way the North Block responds to the TIOL seminar year after year, I am sure that, in our next seminar, we have to add CBEC as the associate. From the day I met Shailbhai, he has been always a wonder.Today no one would believe that he is man having a general media background. The way he analyses the subject is far better than the best brains in the field and many a time I personally feel I have to try hard and catch up with him.His transformation from a media reporter to a tax-expert-journalistis a treatise to the young entrepreneurs. Coming to Gautam, as usual, with his Richard Gere style, he stole the day with his precise replies and participatory discussions. To me, as on date, he is the BBB of the North Block (Best Brained Babu). To me, the added incentive is an opportunity to take part in the constellation and also meet my dear friends......Thanks a ton for inviting me..... </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5"> 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"><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"><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"><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"><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"><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"><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></strong></font></strong></font></strong></font></strong></font></strong></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></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>Customs </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">Re-imported goods liable to same duty as when imported for the first time : Supreme Court </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>APPELLANT </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">is engaged in the recording of audio cassettes falling under Heading 85.24 of the Schedule to the Central Excise Tariff Act. Recording is done on audio cassette recorders of which magnetic head is an essential ingredient. Magnetic heads are imported and with regular use they get worn out and have to be sent abroad for re-lapping as no such facility is available in India . Eight consignments of magnetic heads were sent/exported to Singapore for repairs/re-lapping under shipping bills. On its re-import after repairs against the said bills of entry, the appellant claimed concessional customs duty under Notification No.94 /96- Cus . dated 16.12.1996 and countervailing duty on the ground that no central excise duty is leviable on the repaired goods in India . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The authority-in-original accepted the plea of the appellant that on re-import of repaired goods, the benefit of Notification No.94 /96- Cus . dated 16.12.1996 for charging customs duty was available to it. He, however, charged CVD on repaired goods which was paid by the appellant under protest as the goods were urgently required in its factory. An appeal was filed against this part of the order of the Assistant commissioner on the Bills of Entry itself. The Commissioner( Appeals) allowed the appeal by way of remand. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Purchase Tax </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sugarcane – Minimum Statutory price fixed by Central Govt; higher price as State Advised Price paid – Purchase tax on higher price : Supreme Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Purchase tax - Sugarcane – Minimum Statutory price fixed by Central Govt; higher price as State Advised Price paid – Purchase tax on higher price – The definition of " Sale" (in Section 2(t) of the Act) is relevant. It refers to transfer of the property in goods by one person to another in the course of trade or business "for cash or for deferred payment or other valuable consideration". "Purchase price" is well-known expression in commercial transactions. Every purchase involves a corresponding sale. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The purchase money or purchase price for property is the price to be paid for it. Speaking technically, acquires by "words of purchase" and is a "purchaser" when he obtains title in any other mode than by descent or devolution of law. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Normal meaning of the word 'purchase' is acquisition for money or for any consideration. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>'Scrabble' is a parlour game falling for classification under CET 9504.90 and not an 'Educational Toy or Puzzle, CTH 95.03', says Tribunal while confirming a duty demand of about Rs 23 lakhs along with penalties </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">IN</font> </strong> 1931, Poughkeepsie in New York State was in a similar predicament to the rest of the USA …deep in the depths of depression. There was no job security and living on your wits was the order of the day. And so when the local architect Alfred Mosher Butts lost his job he decided to explore his passion for words & games. Mild mannered, bespectacled Butts disliked dice games as they were all down to luck. On the other hand he felt that all skill games like chess were too highbrow for the general public. So he set out to devise a game that was half luck, half skill & that is how a game called Lexico was born by the end of the year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">His application for patenting Lexico in the year 1933 was turned down. Lexico was later called New Anagrams, Alph , Criss -Cross & then Criss -Crosswords. The patent board again turned down his request to register Criss -Crosswords. This was in the year 1938. Butts returned to being an architect. With the intervention of the Second World War, Butts did not consider further development. Then came the big breakthrough in the form of James Brunot who had the inclination & time to make a commercial success out of it. He shook hands with Butts who was to receive a royalty on every game sold. The Brunot's decided that the game needed a few trimmings & finishing touches so as to make it a commercial success. They lodged a copyright application which was granted on 1st December 1948. After much searching, they coined a name for the game - “Scrabble” & managed to register the trademark on the 16th December 1948 & the rest is history! Regrettably, James Brunot died in the October 1984 & could not witness the first World Scrabble championship that took place in London in the year 1991. But Alfred Butts did – he lived to the age of 93 passing away in April 1993. <br>
<br>
Scrabble is a word game not meant for merely verbose people or for people indulging in verbal diarrhoea. Enthusiasts at home play it and, more often than not, verbal duels would result in frequent openings of a dog-eared dictionary for adjudication over a disputed word. </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>TDS – cable TV operator – liable to deduct TDS on payments made to TV channels : P&H High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE assessee is a cable net work operator who is in the business of distributing cable connections to the customers and charges subscription fee from them. The appellant-assessee enters into a contract with the licenser of various TV channels for local cable distribution system. It is relevant to mention here that these licensers are not the owners of the TV channels and they only have the exclusive right to market and distribute satellite based television service to various customers and users of the service. In the contract, the assessee is referred to as subscriber or affiliate as he is to pay the subscription to another party referred to as the licensor. These channels are telecasted from abroad and the assessee becomes an affiliate or subscriber of the licenser by entering into an agreement for payment of subscription. This payment is based on the number of customers of the appellant or the amount of subscription collected. </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 time. </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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