TIOL-DDT 919 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 919</font></strong><b><br>
30.07.2008<br>
Wednesday </b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Hyperactive Commerce Ministry – issues follow up instructions consequent to “open House” </strong></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:PersonName w:st="on">Commerce Secretary, <st1:PersonName w:st="on"><st2:GivenName w:st="on">GK</st2:GivenName> <st2:Sn w:st="on">Pillai</st2:Sn> chaired an “open House” organised by the <b>EXPORT PROMOTION <st1:PersonName
w:st="on">COUN<st1:PersonName w:st="on">CIL FOR EOUs & SEZs (EP<st1:PersonName w:st="on">CES) </b>in Mumbai on 20/06/2008.</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>i ) Time frame for disposal of various activities in SEZ </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the meeting, it was suggested that for various permissions to be granted in the SEZs , a time frame should be prescribed. The C ommerce Ministry readily agreed and issued instructions on 17/7/2008, prescribing the following time frame. </font></p>
<table width="450" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top" width="41"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Sl. No. </strong></font></p></td>
<td valign="top" width="280"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Category of Application </strong></font></p></td>
<td valign="top" width="103"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Proposed Time limit for disposal </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(Days) </strong></font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issue of LoA excepting cases requiring approval of BoA </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Approval of all these activities, <strong>along with initial issuance of LOA </strong> - <strong>15 days </strong></font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Annual permission for sub-contracting </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Allotment of Importer – Exporter Code number </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Allotment of land / industrial sheds in the Special Economic Zone </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Water connection </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Registration –cum-Membership Certificate </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Small Scale Industries Registration </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Registration with C entral Pollution Control Board </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Power Connection </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Building approval plan </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sales Tax Registration </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Approval from inspectorate of factories </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pollution control clearance , wherever required </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amendment of LoA </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Acceptance of Bond cum LUT </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Renewal of Bond cum LUT </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for board banding / diversification </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15 </font></p></td>
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<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for merger of Units </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for enhancement of production capacity </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cancellation of LoA </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for debonding /exit </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15 </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">22. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Eligibility certificate for employment visa for technicians </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issue of Identify Card </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">24. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Renewal of Identify Card </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for disposal of scrap/waste </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for change in name </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Inter Unit Transfer </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for re-import </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for re-export </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permission for replacement /repair of goods </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
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<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Authorization of softex form </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
<tr>
<td valign="top" width="41"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32. </font></p></td>
<td valign="top" width="280"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issue of GSP Certificate </font></p></td>
<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Same day </font></p></td>
</tr>
</table>
<br>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(ii) making available Form I to the SEZ Developers </strong></font></div>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the open house meeting it was pointed out that Form-I is not being made available to the SEZ Developers. Specifically it was pointed out that in the case of IT Sector SEZs, in Haryana, Form-I was not given. Immediately after the open house, Form I was made available for this IT sector SEZ in Haryana. In addition, Ministry of Commerce & Industry issued a letter to all Development Commissioners advising to ensure that Form I is made available on time to ensure that SEZ developers are able to avail the benefit of CST exemption as per Rules. In respect of IT Sector SEZ, a meeting was convened by Shri G.K. Pillai, Secretary Commerce & Shri Jainder Singh, Secretary IT on <st1:date ls="trans"
Month="3" Day="7" Year="2008" w:st="on">3/7/2008 wherein Director General (STPI), Joint Secretary <st1:stockticker
w:st="on">DOC, and all the Directors STPI (DC IT Sector SEZs) were present and Director (STPIs) were directed to ensure timely availability of Form I to SEZ Developers.</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>(iii) <st1:PersonName w:st="on">Clarification regarding processing and non-processing area in the Zone</b></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the Open House, a doubt was raised whether roads, open spaces, etc., inside the zone will be part of the processing area. Ministry has clarified that <font color="#FF6633">“It is obvious that each of these demarcated areas will have road, open spaces as per the building byelaws, etc. These roads, open spaces, etc., along with the built up area will be part of the demarcated area within which these are physically located, whether processing or non-processing or free trade and warehousing area as demarcated by the Development C ommissioner" </font></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(iv) Directions to Director STPIs (DC: IT Sector SEZs) </strong></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the open house meeting, a number of issues relating to IT Sector SEZs were pointed out wherein the SEZ developers were having problems. It was decided that appropriate instructions would be issued to the <st1:PersonName w:st="on"><st2:title w:st="on">Director</st2:title> <st2:Sn w:st="on">STPIs</st2:Sn> (D<st1:PersonName w:st="on">C IT Sector SEZs) so that the SEZ developers don't face any problems. Accordingly, the following directions were issued:-</font></p>
<blockquote>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 1. <b>No validity period for goods and services:</b> IT Sector SEZ developers had pointed out that Unit Approval Committee is giving list of goods and services approved with a validity period of 6 months. It has been pointed out that there should be no validity condition of 6 months.</font></p>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 2. <b>No restriction on Imported/indigenous goods:</b> It has been pointed out by SEZ developers that in the list of goods and services approved, UA<st1:PersonName w:st="on">Cs were pointing out specifically the list of the goods which are to be imported and the list of the goods which are to be procured from the domestic market. It has been pointed out that a list of material should be approved as "indigenous/imported" as it is up to the developer to decide whether to import or procure from domestic market.</font></p>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 3.<b> Only quantity and not value and duty foregone:</b> It has been pointed out that IT Sector SEZ developers that along with the quantity UA<st1:PersonName w:st="on">C were also asking for the value and duty foregone. It has been advised that quantity needs to be mentioned and the value and duty foregone should not be insisted.</font></p>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 4.<b> UA<st1:PersonName w:st="on">C to meet once in a month:</b> It has been advised that UA<st1:PersonName w:st="on">C should meet once in a month so that list of material can be approved every month and constructions activities can be completed in time.</font></p>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 5. <b>No approved building plan before considering any request</b>. It was advised in the meeting that in view of delay in approval of building plans, in some states there is a compounding fee concept and in that case developer may start construction even without approved building plans. It was felt that the approach should be as positive as possible and once the developer submits a copy of its proposed master plan and building plan under approval indicating built up area to enable to correlate the same with the building material there should be no problem to the UAC to approve the material.</font></p>
<p align="justify" style="text-align:justify;
"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 6.<b>A<st1:PersonName w:st="on">C Building for the D<st1:PersonName w:st="on">C:</b> As regards the administrative block for D<st1:PersonName w:st="on">C's office is concerned, it was advised that separate administrative block of 5000 sq.ft. for D<st1:PersonName
w:st="on">C's office should not be insisted upon and it should be left to the developer to provide air-conditioned space in any building except basement near parking space etc.</font></p>
</blockquote>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>v) Refund of Terminal Excise Duty in respect of supply of HSD received from HP<st1:PersonName w:st="on">CL Depot at Pune by M/s Semco Electric Pvt Ltd: </b>M/s SEM<st1:PersonName
w:st="on">CO Electric Pvt Ltd, Pune, had pointed out an individual case of non payment of refund of <st2:GivenName
w:st="on">TED</st2:GivenName>. Ministry of <st1:PersonName w:st="on">Commerce has issued clarification to D<st1:PersonName w:st="on">C SEEPZ vide letter No. 13/84/2004-EOU dated <st1:date ls="trans" Month="2" Day="7" Year="2008" w:st="on">2/7/2008 for settlement of this case.</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>vi) CBDT Related Issues: </b>There were number of issues raised relating to <st1:PersonName w:st="on">CBDT. <st1:PersonName w:st="on">Commerce Secretary has convened a meeting with <st1:PersonName w:st="on"><st1:PersonName
w:st="on">Chairman <st2:Sn w:st="on"><st1:PersonName w:st="on">CBDT</st2:Sn> wherein all these issues will be discussed.</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The next<strong> OPEN HOUSE</strong> meet chaired by the Commerce Secretary is on <st1:date
ls="trans" Month="4" Day="9" Year="2008" w:st="on">4/9/2008 at Kolkata.</font></p>
<p align="justify" style='text-align:justify'><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">They don't seem to have any issues with Customs and Central Excise; maybe they know that problems will be further complicated if they discuss these issues. </font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Maybe the Revenue Department should emulate the <st1:PersonName w:st="on">Commerce Ministry.</font></p>
<p align="justify" class=MsoNormal style=' text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/sez_circular.pdf" target="_blank">EP<st1:PersonName w:st="on">CES <st1:PersonName
w:st="on">CIR<st1:PersonName w:st="on">CULAR NO. 17 DATED 28.7.2008</a></u></b></font></p>
<p align=justify style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:PersonName w:st="on"></font><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC notifies exchange rates for August 2008 </strong></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC has notified the Exchange Rates for Imported Goods and Export Goods with effect from 1st August 2008. </font></p>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2008/cnt08_098.htm" target="_blank">Notification NO.98 /2008 (NT)- CUSTOMS , Dated: July 28, 2008 </a></strong><u1:p></u1:p></font></div>
<p align=justify style='text-align:center'><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Supplies to EOUs – Eligibilty of supplies for deemed export benefits – DGFT clarifies</b></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The supplies of goods from DTA to EOU/EHTP/STP/ TP are regarded as deemed exports and DTA supplier is eligible for deemed export benefits. Based upon disclaimer from DTA supplier, EOU/ HTP /STP/BTP units can also claim these benefits. This is the position as per para 6.11(a) and 8.2(b) of FTP.</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT clarifies that the deemed export benefits are available for the goods listed out in para 6.6.1 of <st1:stockticker w:st="on">HBP v.I..</font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the para 6.6.1, Goods permitted to be imported / procured from DTA shall <b>include</b>: (which means the list is not exhaustive, but only inclusive)</font></p>
<p align="justify" style='text-align:justify;
'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Raw materials, components, consumables, intermediates, spares and packing materials; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Capital goods, whether new or second-hand, including inter-alia following and their spares: </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) DG sets, captive power plants, transformers and accessories for all above. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Pollution control equipment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Quality assurance equipment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) Material handling equipment, like fork lifts and overhead cranes, mobile cranes, crawler cranes, hoists and stackers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) Un-interrupted Power Supply System (UPS), Special racks for storage, storage systems, modular furniture, computer furniture, anti-static carpet, teleconference equipment, Servo Control System, Air-conditioners/Airconditioning system, panel for electricals and special data transmission cable. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi) Security Systems. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vii) Tools, jigs, fixtures, gauges, moulds, dyes, instruments and accessories. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) Raw material for making capital goods for use within unit </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) Others including: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Prototypes and technical samples for existing product(s) and product diversification development or evaluation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Drawings, blue prints, charts, microfilms and technical data. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) Office equipment, including PABX, Fax machines, projection system, Computers, Laptop, Server. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) Spares and consumables for above items. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(f) Any other items not mentioned above with approval of BoA. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Pray! What is excluded? </strong></font></p>
<p align="justify" class=MsoNormal style=' text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2008/dgft08cir023.htm" target="_blank">DGFT Policy Circular NO 23 (RE-2008) 2004-09, Dated: July 28, 2008</a></strong><b></b></font></p>
<p class=MsoNormal align=justify style='text-align:center'><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Export of Sugar to USA – DGFT allocates 8200 MTs </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></p>
<p align="justify" class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has allocated a quantity of 8200 MTs sugar from the Free Sale Quota of 2007-2008 (October, 2007 to September, 2008) for export of Tariff Rate Quota to <st1:country-region
w:st="on"><st1:place w:st="on">USA</st1:country-region> for the fiscal year 2008. Indian Sugar Exim <st1:PersonName
w:st="on">Corporation Limited, <st1:City w:st="on">New Delhi, is the designated agency for export of Sugar to <st1:country-region w:st="on"><st1:place
w:st="on">USA</st1:country-region> under preferential quota.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2008/dgft08pn054.htm" target="_blank">DGFT PUBLIC NOTICE No. 54 (RE-2008)/2004-2009, Dated: July 29, 2008 </a></strong><b></b></font></p>
<p align=justify style='text-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></strong></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:PersonName w:st="on"></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st1:PersonName w:st="on"></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENVAT Credit - Factory shifted to new premises – available credit with inputs can be transferred – Tribunal decision upheld: Madras High Court </strong></font></p>
<p align="justify" class=MsoNormal style=' text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Rule does not require that the assessee can transfer the credit corresponding only to the quantum of inputs transferred to the new factory, but permits the assessee to transfer the available credits along with inputs and capital goods in stock at the factory to the new location. Thus, requirement of Rule 8 has been fulfilled by the assessee.</font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Pre-cast Concrete Slabs manufactured at site for covering trenches – no requirement in exemption notification 273/88- CE that goods for which benefit is claimed should be used for construction of building: Tribunal by Majority </strong></font></p>
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<ul type=disc>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The goods in question viz. concrete slabs undisputedly fall under CET sub-heading 6807.00.</font>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is also no dispute that they were manufactured at the site of construction of power station which has been accepted by both Members to be a building. </font>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Therefore, the only question remaining for determination is, whether there is a further requirement under the Notification that the goods in dispute should be used for construction of building, as held by the Ld. Member(Judicial). </font>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>there is no such requirement as the Notification does not stipulate that the goods for which the benefit is claimed should be so used i.e for construction of the building. </strong></font></li>
</ul>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Conundrum continues - Yarn received for texturising by job workers in cartons bearing Brand name – Texturised yarn cleared in same cartons – Benefit of SSI exemption - Difference of opinion – Tribunal refers matter to Third Member </strong></font></p>
</div>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THESE </strong>are appeals connected with orders where the benefit of small scale exemption Notification No. 1/93-<st1:PersonName w:st="on">CE is denied to the appellants, who are engaged in the texturising of yarn, on the ground that they have used the brand name of other persons, who have sent them POY for texturising, thus disentitling them from the benefit of the said notification.</font></p>
<p align="justify" style='text-align:justify'><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> </b></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Deputy Commissioner becomes Joint Commissioner; No fresh notification for jurisdiction required: ITAT </strong></font></p>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>1998, the <st1:PersonName
w:st="on">CBDT made some cosmetic changes to the designation of certain senior officers. Deputy <st1:PersonName w:st="on">Commissioner became Joint <st1:PersonName w:st="on">Commissioner and a new post of Deputy <st1:PersonName w:st="on">Commissioner was created between the Assistant <st1:PersonName w:st="on">Commissioner and the newly designated Joint <st1:PersonName w:st="on">Commissioner. </font></p>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u1:p></u1:p>
</font></div>
<p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By the Act and various notifications, powers are conferred on various officers. The confusion created by the change in designation is the subject of this litigation before the ITAT.</font></p>
<p align="justify" style='text-align:justify'><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns Tomorrow for the judgements</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b></b></font></p>
<p align="justify" style='text-align:justify'><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<b> DDT</b></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Day.</font></p>
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href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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