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SION – Standards of Input Output Norms – PCB Drills made from Solid Tungsten Carbide Blanks/ Rods of Diameter 1.51 mm to 6.50 mm – SION – C945 PCB Drills made from Solid Tungsten Carbide Blanks/ Rods

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MRP – Abatement as a percentage of retail sale price – MRP – List of Goods – Central Excise – Schedules – Click here to see the Abatement as a percentage of retail sale price – – Schedules

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THE Central Excise – Schedules – APPENDIX-I THEADDITIONAL DUTIES OF EXCISE (GOODSOFSPECIAL IMPORTANCE) ACT, 1957(58OF1957) THE TENTH SCHEDULE of the Finance Act, 2005 (See section 116) 'FIRST SCHEDULE [See section 3( 1 )] NOTES 1. In this Schedule,”tariff item”, “heading” ,”sub-heading” and “Chapter” mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise TariffAct,1985(5of1986). 2. The rules for the interpretation of the First Schedule to the Central Excise TariffAct,1985(5of1986),the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. Tariff_Item ____ Description of goods Unit Rate of Additional Duty (1) (2) (3) (4) 1701 CANE OR BEET SUGAR AND CHEMICALLY PURE S

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5007 WOVEN FABRICS OF SILK OR OF SILK WASTE 5007 10 00 – Fabrics of noil silk m2 Nil 5007 20 – Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk : 5007 20 10 Sarees m2 Nil 5007 20 90 Other m2 Nil 5007 90 00 – Other fabrics m2 Nil 5111 WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING – Containing 85 % or more by weight of wool : 5111 11 Of a weight not exceeding 300 g/m2 : 5111 11 10 Unbleached m2 8% 5111 11 20 Bleached m2 8% 5111 11 30 Dyed m2 8% 5111 11 40 Printed m2 8% 5111 11 90 Other m2 8% 51

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8% 5111 30 90 Other m2 8% 5111 90 – Other : 5111 90 10 Unbleached m2 8% 5111 90 20 Bleached m2 8% 5111 90 30 Dyed m2 8% 5111 90 40 Printed m2 8% 5111 90 90 Other m2 8% 5112 WOVEN FABRICS OF COMBED WOOL EXCLUDING HAIR BELTING – Containing 85 % or more by weight of wool: 5112 11 Of a weight not exceeding 200 g/m2 : 5112 11 10 Unbleached m2 8% 5112 11 20 Bleached m2 8% 5112 11 30 Dyed m2 8% 5112 11 40 Printed m2 8% 5112 11 90 Other m2 8% 5112 19 Other :

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m2 8% 5112 90 – Other : 5112 90 10 Unbleached m2 8% 5112 90 20 Bleached m2 8% 5112 90 30 Dyed m2 8% 5112 90 40 Printed m2 8% 5112 90 90 Other m2 8% 5208 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2 – Unbleached: 5208 11 Plain weave, weighing not more than 100 g/m2 : 5208 11 10 Dhoti m2 8% 5208 11 20 Saree m2 8% 5208 11 30 Shirting fabrics m2 8% 5208 11 40 Casement m2 8% 5208 11 90 Other m2 8% 5208 12 Plain weave, weighing more than 100 g/

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ve, weighing not more than 100 g/m2 : 5208 21 10 Dhoti m2 8% 5208 21 20 Saree m2 8% 5208 21 30 Casement m2 8% 5208 21 40 Shirting fabrics m2 8% 5208 21 50 Cambrics (including madapollam and jaconet) m2 8% 5208 21 60 Mulls (including limbric and willaya) m2 8% 5208 21 70 Muslin (including lawn, mulmul and organdi) m2 8% 5208 21 80 Voils (excluding leno fabrics) m2 8% 5208 21 90 Other m2 8% 5208 22 Plain weave, weighing more than 100 g/m2 : 5208 22 10 Dhoti m2 8% 5208 22 20 Saree m2 8% 5208 22 30 Shirting fabrics m2 8% 5208 22 40

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e m2 8% 5208 29 90 Other m2 8% – Dyed : 5208 31 Plain weave, weighing not more than 100 g/m2 : 5208 31 10 Lungi m2 8% 5208 31 20 Saree m2 8% 5208 31 30 Shirting fabrics m2 8% 5208 31 40 Casement m2 8% 5208 31 50 Cambrics (including madapollam and jaconet) m2 8% 5208 31 60 Mull (including limbric and willaya) m2 8% 5208 31 70 Muslin (including lawn mulmul and organdi) of m2 8% carded or combed yarn 5208 31 80 Voils (excluding leno fabrics) m2 8% 5208 31 90 Other m2 8% 5208 32 Plain weave, weighing more than 100 g/m2 : 5208 32 10

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(including mazri) m2 8% 5208 33 90 Other m2 8% 5208 39 Other fabrics : 5208 39 10 Zari bordered sarees m2 8% 5208 39 90 Other m2 8% – Of yarn of different colours : 5208 41 Plain weave, weighing not more than 100 g/m2 : 5208 41 10 Bleeding Madras m2 8% 5208 41 20 Saree m2 8% 5208 41 30 Shirting fabrics m2 8% 5208 41 40 Bed ticking, domestic m2 8% 5208 41 50 Furnishing fabrics (excluding pile and chenille fabrics) m2 8% 5208 41 90 Other m2 8% 5208 42 Plain weave, weighing more than 100 g/m2 : 5208 42 10 Bleeding Madras m2 8% 5208 42 20

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m2 8% 5208 49 90 Other m2 8% – Printed : 5208 51 Plain weave, weighing not more than 100 g/m2 : 5208 51 10 Lungi m2 8% 5208 51 20 Saree m2 8% 5208 51 30 Shirting fabrics m2 8% 5208 51 40 Casement m2 8% 5208 51 50 Cambrics (including madapollam and jaconet) m2 8% 5208 51 60 Mull (including limbric and willaya) m2 8% 5208 51 70 Muslin (including lawn mulmul and organdi) m2 8% of carded or combed yarn 5208 51 80 Voils (excluding leno fabrics) m2 8% 5208 51 90 Other m2 8% 5208 52 Plain weave, weighing more than 100 g/m2 : 5208 52 10

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5208 59 90 Other m2 8% 5209 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2 – Unbleached : 5209 11 Plain weave : Handloom : 5209 11 11 – Dhoti m2 8% 5209 11 12 – Saree m2 8% 5209 11 13 – Casement m2 8% 5209 11 14 – Sheeting (takia, leopard cloth and other than furnishing) m2 8% 5209 11 19 – Other m2 8% 5209 11 90 Other m2 8% 5209 12 3-thread or 4-thread twill, including cross twill: 5209 12 10 Saree m2 8% 5209 12 20 Shirting fabrics m2 8% 5209 12 30 Furnishing fabrics (excluding pile and chenille

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e m2 8% 5209 21 80 Sheeting (takia, leopardcloth) m2 8% 5209 21 90 Other m2 8% 5209 22 3 -thread or 4 -thread twill, including cross twill : 5209 22 10 Shirting fabrics m2 8% 5209 22 20 Furnishing fabrics (excluding pile and chenille fabrics) m2 8% 5209 22 30 Drill m2 8% 5209 22 90 Other m2 8% 5209 29 Other fabrics : 5209 29 10 Dhoti and saree, zari bordered m2 8% 5209 29 20 Dedsuti, dosuti fabrics, ceretonnes and osamburge m2 8% 5209 29 90 Other m2 8% – Dyed : 5209 31 Plain weave : 5209 31 10 Lungi m2 8% 5209 31 20 Saree

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rdered sarees m2 8% 5209 39 90 Other m2 8% – Of yarns of different colours : 5209 41 Plain weave : 5209 41 10 Bleeding Madras m2 8% 5209 41 20 Saree m2 8% 5209 41 30 Shirting fabrics m2 8% 5209 41 40 Furnishing fabrics (excluding pile and chenille fabrics) m2 8% 5209 41 50 Seersucker m2 8% 5209 41 60 Bedticking, domestic (other than hand dyed) m2 8% 5209 41 70 Flannelette m2 8% 5209 41 90 Other m2 8% 5209 42 00 Denim m2 8% 5209 43 Other fabrics of 3 -thread or 4 -thread twill, including cross twill : 5209 43 10 Bleeding Madras m2 8% 5209 43 2

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m2 8% 5209 51 90 Other m2 8% 5209 52 3-thread or 4-thread twill, including cross twill : 5209 52 10 Shirting fabrics m2 8% 5209 52 20 Furnishing fabrics (excluding pile and chenille fabrics) m2 8% 5209 52 90 Other m2 8% 5209 59 Other fabrics : 5209 59 10 Zari bordered saree m2 8% 5209 59 90 Other m2 8% 5210 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2 – Unbleached : 5210 11 Plain weave : 5210 11 10 Shirting fabrics m2 8% 5210 11 20 Saree m

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Omitted 5210 22 21 Omitted 5210 22 29 Omitted 5210 29 Other fabrics : 5210 29 10 Dhoti and saree, zari bordered m2 8% 5210 29 20 Dedsuti, Dosuti, ceretonnes and osamburge m2 8% 5210 29 90 Other m2 8% – Dyed : 5210 31 Plain weave : 5210 31 10 Shirting fabrics m2 8% 5210 31 20 Coating (including suitings) m2 8% 5210 31 30 Furnishing fabrics (excluding pile and chenille fabrics) m2 8% 5210 31 40 Poplin and broad fabrics m2 8% 5210 31 50 Saree m2 8% 5210 31 60 Voils m2 8% 5210 31 90 Other m2

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m2 8% 5210 41 60 Saree m2 8% 5210 41 70 Voils m2 8% 5210 41 90 Other m2 8% 5210 42 Omitted 5210 42 10 Omitted 5210 42 20 Omitted 5210 42 30 Omitted 5210 42 40 Omitted 5210 42 50 Omitted 5210 42 60 Omitted 5210 42 90 Omitted 5210 49 Other fabrics : 5210 49 10 Zari bordered saree m2 8% 5210 49 90 Other m2 8% – Printed : 5210 51 Plain weave : 5210 51 10 Shirting fabrics m2 8% 5210 51 20

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8% 5211 11 20 Saree m2 8% 5211 11 90 Other m2 8% 5211 12 3-thread or 4-thread twill, including cross twill : 5211 12 10 Shirting fabrics m2 8% 5211 12 20 Twill, not elsewhere specified m2 8% (including gaberdine) 5211 12 30 Damask m2 8% 5211 12 90 Other m2 8% 5211 19 00 Other fabrics m2 8% 5211 20 – Bleached: 5211 20 10 Shirting fabrics m2 8% 5211 20 20 Canvas (including duck) of carded or combed yarn m2 8% 5211 20 30 Flannelette m2 8% 5211 20 40 Saree m2 8% 5211 20 50 Crepe fabrics including Crepe checks

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5211 32 10 Crepe fabrics including crepe checks m2 8% 5211 32 20 Shirting fabrics m2 8% 5211 32 30 Twill, not elsewhere specified m2 8% (including gaberdine) 5211 32 40 Trousers or pant fabrics m2 8% (excluding jeans and crepe) 5211 32 90 Other m2 8% 5211 39 Other fabrics : 5211 39 10 Zari bordered sarees m2 8% 5211 39 90 Other m2 8% – Of yarns of different colours : 5211 41 Plain weave : 5211 41 10 Bleeding Madras m2 8% 5211 41 20 Check shirting (excluding crepe checks) m2 8% 5211 41 30 Shirting m2 8% 5

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ve : 5211 51 10 Shirting fabrics m2 8% 5211 51 20 Furnishing fabrics m2 8% (excluding pile and chenille fabrics) 5211 51 30 Flannelette m2 8% 5211 51 40 Long cloth (chintz) m2 8% 5211 51 50 Saree m2 8% 5211 51 90 Other m2 8% 5211 52 3-thread or 4-thread twill, including cross twill : 5211 52 10 Crepe fabrics including crepe checks m2 8% 5211 52 20 Shirting fabrics m2 8% 5211 52 30 Twill, not elsewhere specified m2 8% (including gaberdine) 5211 52 90 Other m2 8% 5211 59 Other fabrics : 5211 59 10 Zari bordered saree

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404 5407 10 – Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters : Unbleached : 5407 10 11 – Parachute fabrics m2 8% 5407 10 12 – Tent fabrics m2 8% 5407 10 13 – Nylon furnishing fabrics m2 8% 5407 10 14 – Umbrella cloth panel fabrics m2 8% 5407 10 15 – Other nylon and polyamide fabrics (filament) m2 8% 5407 10 16 – Polyester suitings m2 8% 5407 10 19 – Other polyester fabrics m2 8% Bleached : 5407 10 21 – Parachute fabrics m2 8% 5407 10 22 – Tent fabrics m2 8% 5407 10 23 – Nylon furnishing fabrics m2 8% 54

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Tent fabrics m2 8% 5407 10 43 – Nylon furnishing fabrics m2 8% 5407 10 44 – Umbrella cloth panel fabrics m2 8% 5407 10 45 – Other nylon and polyamide fabrics (filament) m2 8% 5407 10 46 – Polyester suitings m2 8% 5407 10 49 – Other m2 8% Other : 5407 10 91 – Parachute fabrics m2 8% 5407 10 92 – Tent fabrics m2 8% 5407 10 93 – Nylon furnishing fabrics m2 8% 5407 10 94 – Umbrella cloth panel fabrics m2 8% 5407 10 95 – Other nylon and polyamide fabrics of filament yarn m2 8% 5407 10 96 – Polyester suitings m2 8% 5407 10 99 – Other m2 8% 5407 20 – Woven fabrics obtained from strip or t

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m2 8% 5407 41 12 – Nylon georgette m2 8% 5407 41 13 – Nylon tafetta m2 8% 5407 41 14 – Nylon sarees m2 8% 5407 41 19 – Other m2 8% Bleached : 5407 41 21 – Nylon brasso m2 8% 5407 41 22 – Nylon georgette m2 8% 5407 41 23 – Nylon tafetta m2 8% 5407 41 24 – Nylon sarees m2 8% 5407 41 29 – Other m2 8% 5407 42 Dyed : 5407 42 10 – Nylon brasso m2 8% 5407 42 20 – Nylon georgette m2 8% 5407 42 30 – Nylon tafetta m2 8% 5407 42 40 Nylon sarees m2 8% 5407 42 90 – Other m2 8%

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5407 52 10 – Polyester shirtings m2 8% 5407 52 20 – Polyester suitings m2 8% 5407 52 30 – Terylene and dacron sarees m2 8% 5407 52 40 – Polyester sarees m2 8% 5407 52 90 – Other m2 8% 5407 53 00 Of yarns of different colours m2 8% 5407 54 Printed : 5407 54 10 – Terylene and dacron sarees m2 8% 5407 54 20 – Polyester shirtings m2 8% 5407 54 30 – Polyester sarees m2 8% 5407 54 90 – Other m2 8% – Other woven fabrics, containing 85% or more by weight of polyester filaments : 5407 61 Containing 85% or more by weight of non-textured polyester filaments : 5407 61 10 – Polyester shirtin

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1 – Nylon georgette m2 8% 5407 81 12 – Nylon sarees m2 8% 5407 81 13 – Polyester shirtings m2 8% 5407 81 14 – Polyester suitings m2 8% 5407 81 15 – Terylene and dacron sarees m2 8% 5407 81 16 – Polyester dhoti m2 8% 5407 81 19 – Other m2 8% Bleached : 5407 81 21 – Nylon georgette m2 8% 5407 81 22 – Nylon sarees m2 8% 5407 81 23 – Polyester shirtings m2 8% 5407 81 24 – Polyester suitings m2 8% 5407 81 25 – Terylene and dacron sarees m2 8% 5407 81 26 – Polyester dhoti m2 8% 5407 81 29 – Other m2 8% 5407 82

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70 – Polyester sarees m2 8% 5407 84 90 – Other m2 8% – Other woven fabrics : 5407 91 Unbleached or bleached : 5407 91 10 – Unbleached m2 8% 5407 91 20 – Bleached m2 8% 5407 92 00 Dyed m2 8% 5407 93 00 Of yarns of different colours m2 8% 5407 94 00 Printed m2 8% 5408 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 5408 10 00 – Woven fabrics obtained from high tenacity m2 8% yarn of viscose rayon – Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like : 5408 21 Unbleached or bleach

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erent colours m2 8% 5408 24 Printed : Of rayon : 5408 24 11 – Rayon crepe fabrics m2 8% 5408 24 12 – Rayon jacquards m2 8% 5408 24 13 – Rayon brocades m2 8% 5408 24 14 – Rayon georgette m2 8% 5408 24 15 – Rayon tafetta m2 8% 5408 24 16 – Rayon suitings m2 8% 5408 24 17 – Rayon shirtings m2 8% 5408 24 18 – Rayon sarees m2 8% 5408 24 19 – Other m2 8% 5408 24 90 – Other m2 8% – Other woven fabrics : 5408 31 Unbleached or bleached : 5408 31 10 – Unbleached m2 8% 5408 31 20 B

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408 34 15 – Rayon tafetta m2 8% 5408 34 16 – Rayon suitings m2 8% 5408 34 17 – Rayon shirtings m2 8% 5408 34 18 – Rayon sarees m2 8% 5408 34 19 – Other m2 8% 5408 34 20 – Fabrics of continuous filament, other than rayon m2 8% 5408 34 90 – Other m2 8% 5512 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES – Containing 85 % or more by weight of polyester staple fibres : 5512 11 Unbleached or bleached : 5512 11 10 – Unbleached m2 8% 5512 11 20 – Bleached m2 8% 5512 19 Other : 5512 19 10 – Dyed m2 8% 5512 19 20 –

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Other m2 8% 5513 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2 – Unbleached or bleached : 5513 11 Of polyester staple fibres, plain weave : 5513 11 10 – Unbleached m2 8% 5513 11 20 – Bleached m2 8% 5513 12 3 -thread or 4 -thread twill, including cross twill, of polyester staple fibres : 5513 12 10 – Unbleached m2 8% 5513 12 20 – Bleached m2 8% 5513 13 Other woven fabrics of polyester staple fibres : 5513 13 10 – Unbleached m2 8% 5513 13 20 – Bleached m2 8% 5513 19

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tted 5513 43 00 Omitted 5513 49 00 Other woven fabrics m2 8% 5514 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2 – Unbleached or bleached : 5514 11 Of polyester staple fibres, plain weave : 5514 11 10 – Unbleached m2 8% 5514 11 20 – Bleached m2 8% 5514 12 3 -thread or 4 -thread twill, including cross twill, of polyester staple fibres : 5514 12 10 – Unbleached m2 8% 5514 12 20 – Bleached m2 8% 5514 13 Omitted 5514 13 10 Omitted 5514 13 20 Omitted

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8% 5514 30 19 – Other woven fabrics m2 8%”; – Printed : 5514 41 00 Of polyester staple fibres, plain weave m2 8% 5514 42 00 3-thread or 4-thread twill, including cross twill, m2 8% of polyester staple fibres 5514 43 00 Other woven fabrics of polyester staple fibres m2 8% 5514 49 00 Other woven fabrics m2 8% 5515 OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES – Of polyester staple fibres : 5515 11 Mixed mainly or solely with viscose rayon staple fibres : 5515 11 10 – Unbleached m2 8% 5515 11 20 – Bleached m2 8% 5515 11 30 – Dyed m2 8% 5515 11 40 – Printed m2

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Dyed m2 8% 5515 19 40 – Printed m2 8% 5515 19 90 – Other m2 8% – Of acrylic or modacrylic staple fibres : 5515 21 Mixed mainly or solely with man-made filaments : 5515 21 10 – Unbleached m2 8% 5515 21 20 – Bleached m2 8% 5515 21 30 – Dyed m2 8% 5515 21 40 – Printed m2 8% 5515 21 90 – Other m2 8% 5515 22 Mixed mainly or solely with wool or fine animal hair : 5515 22 10 – Unbleached m2 8% 5515 22 20 – Bleached m2 8% 5515 22 30 – Dyed m2 8% 5515 22 40 – Printed m2 8% 5515 22 90 – Other m2 8% 5515 29 Other :

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Omitted 5515 99 Other : 5515 99 10 – Unbleached m2 8% 5515 99 20 – Bleached m2 8% 5515 99 30 – Dyed m2 8% 5515 99 40 – Printed m2 8% 5515 99 90 – Other m2 8% 5516 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES – Containing 85 % or more by weight of artificial staple fibres : 5516 11 Unbleached or bleached : 5516 11 10 – Unbleached m2 8% 5516 11 20 – Bleached m2 8% 5516 12 00 Dyed m2 8% 5516 13 00 Of yarns of different colours m2 8% 5516 14 Printed : 5516 14 10 – Spun rayon printed shantung m2 8% 5516 14 20

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m2 8% 5516 33 00 Of yarns of different colours m2 8% 5516 34 00 Printed m2 8% – Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton: 5516 41 Unbleached or bleached : 5516 41 10 – Unbleached m2 8% 5516 41 20 – Bleached m2 8% 5516 42 00 Dyed m2 8% 5516 43 00 Of yarns of different colours m2 8% 5516 44 00 Printed m2 8% – Other : 5516 91 Unbleached or bleached : 5516 91 10 – Unbleached m2 8% 5516 91 20 – Bleached m2 8% 5516 92 00 Dyed m2 8% 5516 93 00 Of yarns of different colours m2

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8% 5801 33 00 Other weft pile fabrics m2 8% 5801 34 Warp pile fabrics, 'epingle' (uncut): 5801 34 10 – Velvet m2 8% 5801 34 90 – Other m2 8% 5801 35 00 Warp pile fabrics, cut m2 8% 5801 36 Chenille fabrics: 5801 36 10 – Carduroys m2 8% 5801 36 90 – Other m2 8% 5802 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF HEADING 5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703 – Terry towelling and similar woven terry fabrics, of cotton: 5802 11 00 Unbleached m2 8% 5802 19 Other: 5802 19 10 – Bleached m2 8%

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5803 00 93 – Of artificial fibre m2 8% 5803 00 99 – Other m2 8% 5804 LACE IN THE PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADINGS 6002 TO 6006 – Mechanically made lace: 5804 21 00 Of man-made fibres kg. 8 % 5804 29 Of other textile materials: 5804 29 10 – Of cotton kg. 8 % 5806 NARROW WOVEN FABRICS (OTHER THAN TULLES, OTHER NET FABRICS AND GOODS OF HEADINGS5807, 5808, 5809 AND 5811) 5806 10 00 – Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics kg. Nil 5806 20 00 – Other woven fabrics, containing by weight kg. Nil 5% or more of elastomeric yarn or rubber thread – Other woven

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5810 91 00 Of cotton kg. Nil 5810 92 Of man-made fibres : 5810 92 10 – Embroidered badges, motifs and the like kg. Nil 5810 92 90 – Other kg. Nil 5810 99 00 Of other textile materials kg. Nil 5901 TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS 5901 10 – Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like: 5901 10 10 – Of cotton m2 8% 5901 10 20 – Prepared painting canvas m2 8% 5901 10 90 – Other m2 8% 5901 90 – Other: 5901 90 10

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5903 TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING 5902 5903 10 – With polyvinyl chloride: 5903 10 10 – Imitation leather fabrics of cotton m2 5% 5903 10 90 – Other m2 5% 5903 20 – With polyurethane: 5903 20 10 – Imitation leather fabrics, of cotton m2 5% 5903 20 90 – Other m2 5% 5903 90 – Other: 5903 90 10 – Of cotton m2 5% 5903 90 20 – Polyethylene laminated jute fabrics m2 5% 5903 90 90 – Other m2 5% 5907 FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS, OR WITH PREPARATION CONTAINING TEXTILE FLOCKS: Fabrics covered partially or fully with tex

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G BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001 6002 40 00 – Containing by weight 5% or more of kg. 8 % elastomeric yarn but not containing rubber thread 6002 90 00 – Other kg. 8 % 6003 KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 6001 OR 6002 6003 10 00 – Of wool or fine animal hair kg. 8 % 6003 20 00 – Of cotton kg. 8 % 6003 30 00 – Of synthetic fibres kg. 8 % 6003 40 00 – Of artificial fibres kg. 8 % 6003 90 00 – Other kg. 8 % 6004 KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD

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ent colours kg. 8% 6005 34 00 Printed kg. 8 % – Of artificial fibres : 6005 41 00 Unbleached or bleached kg. 8 % 6005 42 00 Dyed kg. 8 % 6005 43 00 Of yarns of different colours kg. 8 % 6005 44 00 Printed kg. 8 % 6006 OTHER KNITTED OR CROCHETED FABRICS – Of Cotton: 6006 21 00 Unbleached or bleached kg. 8 % 6006 22 00 Dyed kg. 8 % 6006 23 00 Of yarns of different colours kg. 8 % 6006 24 00 Printed kg. 8 % – Of synthetic fibres: 6006 31 00 Unbleached or bleached kg. 8 % 6006 32 00 Dyed kg. 8 % 6006 33 00 Of ya

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Rule 14 – Rules – Special Economic Zones Rules, 2006 – Rule 14 – 14. The procedures applicable to Units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis-mutandis, to the Developer, except that in case of a Developer, goods imported or procured from Domestic Tariff Area shall be allowed to be moved or utilized for the purposes of authorized operations in the non-processing area of Special Economic Zone as well. – Statutory Provisions, Act

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Section 7 – Acts – Foreign Exchange Management Act,1999 – Section 7 – Export of goods and services. 7. (1) Every exporter of goods shall- (a) furnish to the Reserve Bank or to such other authority a declaration in such form and in such manner as may be specified, containing true and correct material particulars, including the amount representing the full export value or, if the full export value of the goods is not ascertainable at the time of export, the value which the exporter, having regard

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Section 29 – Acts – Foreign Exchange Management Act,1999 – Section 29 – 1[***] Notes:- 1. Omitted vide THE FINANCE ACT, 2017 before it was read as, Distribution of business amongst Benches 29. Where Benches are constituted, the Chairperson may, from time to time, by notification, make provisions as to the distribution of the business of the Appellate Tribunal amongst the Benches and also provide for the matters which may be dealt with by each Bench. – Statutory Provisions, Acts, Rules, Regulat

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Regulation 3 – Regulation – FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000 – Regulation 3 – 3. Declaration as regards export of goods and services :- 2[(1) In case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly or indirectly, to any place outside India, other than Nepal and Bhutan, shall furnish to the specified authority, a declaration in one of the forms set out in the Schedule and supported by such evidence as may be specified, containing true and correct material particulars including the amount representing -] (i) the full export value of the goods or software; or (ii) if the full export value is not asc

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t of foreign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these Regulations, as also other rules and regulations made under the Act. 1[(4) Realization of export proceeds in respect of export of goods/software from third party should be duly declared by the exporter in the appropriate declaration form.] Notes:- 1. Inserted vide Not. 317/RB-2014 – Dated 4-9-2014 w.e.f. November 08.2013 2. Substituted vide Not. 342/RB-2014 – Dated 23-4-2015, before it was read as, " (1) Every exporter of goods or software in physical form or through any other form, either directly or indirectly, to any place outside India, other than Nepal and Bhutan

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Distribution of business amongst Commission and Benches – Section 23 – Indian Laws – Acts – Duties, Powers and Functions of Commission – Competition Act, 2002 – Section 23 – Distribution of business a

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F.No. V/DGST/21(9)/B&FS/01/2007 Dated:- 3-1-2008 Circular – Circulars – Service Tax – Information regarding private providers of safe deposit vaults – Reg. DIRECTORATE GENERAL OF SERVICE TAX 9th Floor, Piramal Chamber, Jijibhoy Lane, Lalbaug, Parel, Mumbai-400012 F.No. V/DGST/21(9)/B FS/01/2007 Dated : January 3, 2008 Subject : Information regarding private providers of safe deposit vaults – Reg. Your attention is drawn to Section 65(105) (zm) of the Finance Act, which states “taxable service is a service provided or to be provided to a customer, by a banking company or a financial institution including a non-banking financial company or any other body corporate or any other person [substituted for commercial conce

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2007 (11) TMI 313 – HIGH COURT OF KARNATAKA AT BANGALORE – 2008 (225) E.L.T. 37 (Kar.) – – Cenvat/Modvat – Limitation – 7 of 2005 Dated:- 22-11-2007 – K.L. Manjunath and N. Ananda, JJ. [Judgment per : K.L. Manjunath, J.]. – This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law : (i) Whether the authorities were justified in not considering the Mod- vat credit to the assessee only on the ground that the assessee failed to make entry withi

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irmed by the Commissioner of Appeals and also by the Tribunal. 3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned Counsel appearing for appellant, the Tribunal in all similar matters is taking a view that if an entry is made in RG.23A Part I it would amount to substantial compliance and credit has to be given to such assessee. The learned Counsel contends, without considering the case of appellant properly, contrary to its own decision the Tribunal has

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FEMA – 24 – Master Circular No. / 08 /2007-08 – Dated:- 2-7-2007 – Master Circular on Import of Goods and Services RBI/2007-2008/24Master Circular No. / 08 /2007-08 July 2, 2007 To, All Banks Authorised to Deal in Foreign Exchange Madam / Sir, Master Circular on Import of Goods and Services Import of Goods and Services into India is being allowed in terms of Section 5 of the Foreign Exchange Management Act 1999 (42 of 1999), read with Notification No. GSR 381(E) dated May 3, 2000 as amended fro

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FEMA – 25 – Master Circular No/ 09 /2007-08 – Dated:- 2-7-2007 – Master Circular on Export of Goods and Services RBI/2007-2008/25Master Circular No/ 09 /2007-08 July 2, 2007 To, All Banks Authorised to Deal in Foreign Exchange Madam / Sir, Master Circular on Export of Goods and Services Export of Goods and Services from India is allowed in terms of clause (a) of sub-section (1) and sub-section (3) of Section 7 of the Foreign Exchange Management Act 1999 (42 of 1999), read with Notification No.

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FEMA – 037 – Dated:- 5-4-2007 – Export of Goods and Services Refund of Export Proceeds – Liberalisation RBI/2006-2007/313A. P. (DIR Series) Circular No. 37 April 05, 2007 To, All Category – I Authorised Dealer Banks Madam / Sir, Export of Goods and Services Refund of Export Proceeds – Liberalisation Attention of Authorised Dealer Category – I (AD Category – I) banks is invited to paragraph D.2 of the Annexure to A. P. (DIR Series) Circular No.12 dated September 9, 2000, in terms of which refund of export proceeds may be allowed by AD Category – I banks provided such goods are re-imported into India on account of poor quality etc. and evidence of re-import has been submitted. 2. With a view to further liberalising the procedure, it has been

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2007 (4) TMI 647 – MADRAS HIGH COURT – [2009] 20 VST 237 (Mad) – W.P. Nos. 12278,12279, 12280 of 2007 Dated:- 4-4-2007 – RAVIRAJA PANDIAN K. , J. ORDER:- K. RAVIRAJA PANDIAN J.-The prayer in the writ petition No. 12278 of 2007 is for the issuance of a writ of certiorarified mandamus calling for the records on the file of the second respondent in Letter No. M3/67302/06 dated February 28, 2007 in so far as the assessment year 2000-01 under the Tamil Nadu General Sales Tax Act, 1959 is concerned, under the Central Sales Tax Act, 1956 is concerned and quash the same and further direct the first respondent to entertain the application dated January 12, 2007 submitted by the petitioner under section 16D of the Tamil Nadu General Sales Tax Act, 1959. The prayer in the writ petition No. 12279 of 2007 is for the issuance of a writ of certiorarified mandamus calling for the records on the file of the second respondent in Letter No. M3/67302/06 dated February 28, 2007 in so far as the assessm

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. It is the case of the petitioner that the petitioner was the assessee under the provisions of the TNGST and CST Acts. For the assessment year 1996-97, the petitioner claimed exemption on the entire sales pertaining to export of hosiery garments. However, the second respondent after checking up the accounts, culled out certain values from the books of account for the sales of quota, industrial salt and carton boxes and assessed the same to tax, besides levying penalty by his assessment order dated March 15, 2002 without issuing any preassessment notice inviting objections to such enhancement. Such an order passed without following the mandatory provisions of issuance of pre-assessment notice as required under section 12(2) and 12(3) of the TNGST Act. On that ground, invoking the power under section 16D of the TNGST Act, the petitioner filed an application on January 9, 2007 before the Special Committee constituted under section 16D of the TNGST Act for passing appropriate orders and p

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Court in Gammon India Ltd. v. Spl. Chief Secretary in [2006] 145 STC 1 wherein a similar contention has been raised and adjudication order has been passed by the Supreme Court by a ruling that since re-enactment of the A.P. Value Added Tax Act, 2005 and section 80 of the latter Act saved the provisions of the former in toto, the rights and liabilities which had accrued or been incurred under the Andhra Pradesh General Sales Tax Act, 1957, would continue even after its repeal. The saving section 8 of the A.P. General Clauses Act, 1981 is in pari materia of section 88 of the Tamil Nadu Value Added Tax Act, 2006. Hence, the decision relied on by the learned counsel for the petitioner would squarely apply to the facts of the present case. For the assessment year 1997-98, the vested right has been accrued to the petitioner for invoking section 16D of the TNGST Act and that cannot be divested. Hence, the reason given for rejecting the application cannot be legally sustainable and the order i

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Central Excise – F. No. 6/21/2003-CX.I (Pt) – Dated:- 14-2-2007 – F. No. 6/21/2003-CX.I (Pt) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Dated 14th February, 2007. Subject:- Valuation of MS and HSD sold amongst OMCs – MOU -regarding. Sir, I am directed to say that with effect from 1.4.2002, the APM was dismantled and Oil Coordination Committee (OCC) was dissolved. In view of the infrastructural, operational and logistic constraints and to ensure the regular supply of the petroleum products, the Oil PSUs entered into MOUs at the behest of Ministry of Petroleum and Natural Gas, whereby any Oil Company having a warehouse/refinery at any location was obliged to exchange the products with ot

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F.No.V/DGST/30- Dated:- 12-12-2006 Circular – Circulars – Service Tax – Refund of Service tax on cancellation of air tickets and supply of forms Instructions F.No.V/DGST/30-Misc-58/2006/4383 Dated 12-12-2006 Subject : Service Tax – Refund of Service Tax to air passengers upon cancellation of tickets and supply of statutory form to assessees – Regarding. It is reported that in respect of the taxable service provided by an aircraft operator, i.e., air transport of any passenger embarking in India for international journey, in any class other than economy classification, the Airlines collect Service Tax, as applicable, at the time of booking of tickets, but do not refund it when tickets are cancelled. In such cases, the p

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2006 (8) TMI 537 – KERALA HIGH COURT – [2007] 8 VST 604 (Ker) – Writ Appeal No. 1035 of 2006 Dated:- 2-8-2006 – RADHAKRISHNAN K.S. AND RAMKUMAR V. , JJ. The judgment of the court was delivered by K.S. RADHAKRISHNAN J.-Malayala Manorama Company Limited, a company engaged in the business of printing and publishing of daily newspaper and other publications, is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short, "the KGST Act") and the Central Sales Tax Act, 1956 (for short, "the CST Act"). The company has established printing units at different places in and outside the State of Kerala. Printing of newspaper is carried on by sophisticated and expensive machinery and facilities employing large number of employees in the several industrial units at nine places in the State of Kerala. The petitioner for the purpose of printing newspaper and other publications used to purchase printing ink, which is an essential industrial raw material. Section

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ear 2001-02. During the year 2002-03 the petitioner-company purchased printing ink for Rs. 84,69,603 from the same company by issuing form 18. During the year 2003-04 also the petitioner-company purchased printing ink for Rs. 87,79,103 from the same company by issuing form 18. The petitioner was however served with exhibits P1 and P2 notices dated January 16, 2006 and exhibit P3 notice dated January 17, 2006 by the first respondent stating that the petitioner had misused form 18 by using the goods purchased for printing of newspaper and weeklies which involves no manufacturing process and, if at all, the same can be treated as a manufacturing process, the proceeds sold are not taxable either under the KGST Act or the CST Act. Further it was also stated that the newspaper does not satisfy the definition of "goods" under section 2(xii) of the KGST Act. The petitioner was therefore informed that it has misused form 18 and hence committed an offence punishable under section 45A o

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ing of all the proceedings. The petitioner-company was later served with three orders dated January 19, 2006, exhibits P9 to P11, inflicting penalty under section 45A of the Act which are under challenge in this writ petition. It is stated in the orders that the petitioner is engaged in the printing of newspaper which involves no manufacturing process. Further it was stated that form 18 is prescribed under the KGST Act under section 5(3) for the purchase of raw materials for use in the manufacture of finished products. The department has taken the view that since no manufacturing process is involved in printing of newspaper the petitioner has misused form 18 which is an offence attracting penalty under section 45A of the KGST Act. Learned single judge did not entertain the writ petition and dismissed the same holding that the petitioner has got an effective alternate remedy by way of revision under the KGST Act. The judgment is Malayala Manorama Company Ltd. v. Assistant Commissioner (

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f tax as well as the imposition of penalty have to be tested in the light of the above-mentioned decisions. Counsel submitted that the levy and collection of tax was without authority of law, unconstitutional and is violative of article 265 of the Constitution of India. Counsel therefore submitted that the writ petition filed under article 226 of the Constitution is maintainable and the petitioner shall not be nonsuited on the ground of availability of a revisional remedy. Counsel also made reference to the decision of the apex court in Calcutta Discount Co. Ltd. v. Income-tax Officer [1961] 41 ITR 191; AIR 1961 SC 372, Whirlpool Corporation v. Registrar of Trade Marks [1996] 8 SCC 1 and State of H.P. v. Gujarat Ambuja Cements Ltd. [2005] 142 STC 1 and Collector of Customs and Excise, Cochin v. A. S. Bava AIR 1968 SC 13 and submitted that the alternate remedy by way of revision will not take away the jurisdiction of this court in entertaining this petition under article 226 of the Cons

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he apex court in Printers (Mysore) Ltd.'s case [1994] 93 STC 95 and host of the other decisions of the apex court, there is no reason to reject the petition on the sole ground that the petitioner has got a remedy by way of a revision under the KGST Act. The apex court in A. S. Bava's case AIR 1968 SC 13 has held that it is settled that existence of remedy by way of revision does not bar the jurisdiction of the High Court under article 226 of the Constitution of India. The apex court in Whirlpool Corporation's case [1998] 8 SCC 1 and Gujarat Ambuja Cements' case [2005] 142 STC 1 has declared the law that even in cases where any statutory remedy is available, if the impugned order is without jurisdiction and without the authority of law or in violation of article 265 or in violation of the principles of natural justice, petition under article 226 of the Constitution is maintainable. The apex court in Harbanslal Sahnia v. Indian Oil Corporation Ltd. [2003] 2 SCC 107 held t

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ional remedy. We, therefore hold that the writ petition filed by the petitioner is maintainable under article 226 of the Constitution of India. We will now examine the questions of law raised before us by the petitioner. The question that is posed for consideration in this case is whether publishers of newspapers are entitled to the concessional rate of tax under sub-section (3) of section 5 of the KGST Act when they purchase printing ink by issuing form 18 prescribed as per rule 28 of the KGST Rules, 1963. For the purpose of its business the petitioner used to purchase printing ink and other photographic materials for the production and publication of newspapers. Section 5(3) provides for reduced rate of tax at three per cent so far as selling dealer is concerned on the purchase point by issuing a declaration in form 18 by the purchasing dealer. The main contention of the Revenue is that printing ink purchased by the company is not an industrial raw material and the finished product o

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935 there was a provision in entry 48 of List II of the Seventh Schedule which enabled the levy of sales tax on newspapers and advertisements. The United State of Travancore and Cochin General Sales Tax Act, 1125 (Act 11 of 1125) was enacted to provide for the levy of a general tax on the sale of goods in the United State of Travancore and Cochin. The word "goods" defined in section 2(e) of the KGST Act means all kinds of movable property and includes all materials, commodities and articles including those to be used in the construction, fitting out, improvement or repair of immovable property; or in the fitting out, improvement or repair of movable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under a contract of sale, but does not include actionable claims, stocks and shares and securities. Thus "newspaper" was never excluded and dealt with as goods and taxed as

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rict or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law." Thus the State has got power to levy tax on the sale of newspaper until a provision to the contrary is made by the Parliament by law. Therefore even after the coming into force of the Constitution, State wielded the power to levy and collect sales tax on the sale of newspaper and till the Tax on Newspapers (Sales and Advertisements) Repeal Act, 1951, Act 28 of 1951 was enacted by the Parliament. The Act provided for the repeal of certain State laws in so far as they sanction the levy of taxes on the sale or purchase of newspapers and on advertisements published therein. Consequently from the date of passing of Act 28 of 1951 the State's power to levy sales tax on the sale of newspapers, etc., ceased. The Constitution (Sixth Amendment) Ac

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nder section 2(d) only in the second amendment to the CST Act. We may in this connection refer to the definition of "goods" in the CST Act which reads as follows: "'goods' includes all materials, articles, commodities and all other kinds of movable property, but does not include (newspapers), actionable claims, stocks, shares and securities." The above facts would indicate that in the definition of "goods" though originally "newspaper" was included the same was not included by the CST (Amendment) Act 31 of 1958. Therefore with effect from October 1, 1958 newspaper was excluded from the definition of "goods" in section 2(d) of the CST Act. We may in this connection point out that the petitioner had filed application dated July 19, 1957 for registration under sections 7(1) and 7(2) of the CST Act so as to avail of the concessional rate of tax in respect of purchase of various items of goods specified therein. Later the petitioner

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e petitioner was publishing weeklies and other periodicals which did not come under the definition of "newspaper", the petitioner had requested for incorporating certain additional items in the certificate. Noticing that the petitioner had purchased goods for use in printing newspaper issuing C form, show cause notice was issued for contravening the provisions of section 10(b) and (d) of the CST Act. Contention was raised by the petitioner that newspaper was also considered as goods irrespective of the definition excluding the same under section 2(d). It was not acceptable to the authorities who initiated penalty proceedings for the wrong use of the C form which led to the petitioner filing O.P. No. 143 of 1989 before this court. The question posed was whether petitioner-assessee is entitled to obtain certificate under section 7 read with section 8 so as to gain concessional rate of tax in respect of printing papers and allied articles including spare parts, type metal, machi

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" Giving a strict meaning to the word "goods" occurring in section 8 the court took the view that petitioner is entitled to obtain certificate under section 7 read with section 8 of the Act so as to avail the concessional rate of tax in respect of printing papers including printing ink. The court held that the object of section 8(1) read with section 8(3)(b) of the KGST Act is for providing a dealer a lower rate of tax under section 8(1)(b) for sales of goods described in section 8(3). The above-mentioned decision was taken up in appeal before the apex court. Similar is the view taken by the Madras High Court in Indian Express (Madurai) Ltd. v. Deputy Commercial Tax Officer [1972] 29 STC 88. Contrary view was taken by the Karnataka High Court in Printers (Mysore) Ltd. v. Assistant Commercial Tax Officer [1985] 59 STC 306. In the appeal filed against the judgment in Printers (Mysore) Ltd.'s case [1985] 59 STC 306, the apex court reversed the judgment of the Karnataka

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uot; occurring in the second half of section 8(3)(b) cannot be taken to exclude newspapers from its purview. The court took the view that the mere fact that "newspaper" is taken out from the definition of "goods" in the CST Act would not disentitle the petitioner from its entitlement to seek inclusion of "newspaper" as such in the certificate of registration sought for under section 7 read with section 8 of the CST Act. We have to examine the scope of section 5(3) and the allied provisions of the KGST Act in the light of the principle laid down by the apex court in Printers (Mysore) Ltd.'s case [1994] 93 STC 95 and decide whether the principle laid down therein would apply in understanding the scope of the above-mentioned provision in the settings under the State Sales Tax Act where it has been placed. We have already indicated in the pre-Constitution period and under the Government of India Act, 1935 that there was a provision in entry 48 of List II w

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retained such a power to tax a sale or purchase of newspapers and on advertisements published therein. Under article 277 of the Constitution of India State could however levy tax notwithstanding the fact that the power to levy or impose such a tax was included in the Union List till a provision to the contrary is made by Parliament by law. State had the power to levy tax on the sale of newspapers even after the Constitution was enacted, until Act 28 of 1951 was made by the Parliament. From the date of passing of the Act 28 of 1951 State's power to levy sales tax on the sale of newspapers, etc., ceased. The Constitution (Sixth Amendment) Act, 1956 came into force on September 11, 1956. By virtue of that Act both entry 54 in the State List and entry 92 in the Union List were amended and entry 92A was introduced in List I. After the amendment entry 54 and 92 read as follows: Entry 54, List II – Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of

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n the Central Government. Article 277 however provided that the power of the State to levy excise duty continues till a provision to the contrary is made by Parliament by law. Parliament enacted the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 which came into force on April 1, 1957. Therefore once the provision to the contrary is made, effect of the saving clause under article 277 ceases to exist and the State Government cannot continue to levy any duty. Section 21 of the Act, repealed the State law, consequently the Excise Acts of the States under which duty was being levied on medicinal and toilet preparations containing alcohol were deemed to have been repealed. On coming into force of the Central Act, the power vested in the State Government ceased to exist. Reference in this connection may be made to the decision of the apex court in Adhyaksha Mathur Babu's Sakti Oushadhalaya Dacca (P) Ltd.'s case AIR 1963 SC 622. Identical is the situation with regard to th

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definition clause specifically excluded newspapers from the expression "goods", the reason being that after the Constitution Amendment entry 48 of List II of the Government of India Act, 1935 has ceased to have effect and entry 54 of List II specifically excluded "newspapers" meaning thereby State has no power to tax sale or purchase of newspapers. It is in tune with this entry, in the KGST Act the expression "newspaper" has been specifically excluded from the definition of "goods" in section 2(xii) of the KGST Act. The context does not warrant any other interpretation unlike subclause (d) of section 2 of the CST Act. The apex court while interpreting the definition clause 2(d) in Printers (Mysore) Ltd.'s case [1994] 93 STC 95 took the view that so far as Central Sales Tax Act is concerned, the context warranted a different approach and held that the expression "goods" occurring in section 8(3)(b) of the CST Act does take in, that

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section 2(xii). As rightly pointed out by the Madras High Court in Indian Express (Madurai) Ltd.'s case [1972] 29 STC 88, it was unnecessary even to exclude the newspapers from the definition of "goods" from the Madras General Sales Tax Act, 1959; so also evidently under the KGST Act as well. The exclusion of newspaper in the definition clause was unnecessary. Even otherwise the State could not have legislated through the KGST Act to tax "newspapers" since under entry 54, List II of the Seventh Schedule State has no power to impose levy on newspaper. Since the definition clause specifically excludes newspaper from the expression "goods", sub-section (3) of section 5, would not take in newspaper, consequently no form 18 declaration could be issued for concessional rate of tax to the selling dealer. Resultantly the question as to whether the printing ink is an industrial raw material or not therefore calls for no examination. The further question as to w

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V/DGST/30-Misc-27/e-payment/2006 Dated:- 7-7-2006 Order-Instruction – Circulars – Service Tax – D.O.F.NO: V/DGST/30-Misc-27/e-payment/2006 Dated: 6th/7 July 2006 S.S.RENJHEN DIRECTOR GENERAL Subject: Mandatory payment of service tax electronically for major assessees – Reg. My dear Considering that the payment and collection of taxes electronically is admittedly an efficient and cost effective way of collection of taxes, the Board has decided that with effect from 1st October, 2006, payment of service tax electronically shall be mandatory for those persons who are required to pay services tax and paid more than Rs.50 lakhs in the preceding Financial year or paid more than Rs.50 lakhs during the current financial ye

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2006 (5) TMI 454 – KERALA HIGH COURT – [2007] 8 VST 587 (Ker) – W.P. (C) No. 4552 of 2006 Dated:- 22-5-2006 – BALAKRISHNAN NAIR K. , J. K. BALAKRISHNAN NAIR J.-The petitioner is a company, registered under the Companies Act, 1956 and is engaged in the business of printing and publication of a daily newspaper and other publications. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 on the files of the first respondent. For printing newspaper and other journals, printing ink is an essential raw material. Section 5(3) of the KGST Act provides for a reduced rate of tax at three per cent payable by the dealer, in respect of sale of raw materials to industrial units, for use in the production of finished products, for sale in the State. The seller to the industrial unit can claim the benefit of payment of the reduced rate of tax, subject to the condition of furnishing a declaration, duly filled and signed by the purchasing dealer,

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above facts, it was proposed to impose a fine of Rs. 14,66,256, being double the amount of tax due on the purchase turnover. The petitioner was called upon by the said notice, to file objections, if any, to the said proposal, within seven days. Similar notices, exhibits P2, P3 and P4, were also issued to it, concerning the financial years 2001-02, 2002-03 and 2003-04, by the first respondent. The petitioner filed exhibits P5 to P8 objections to the proposals to impose penalty on it. It was pointed out that section 5(3) of the KGST Act has been amended by Finance Act, 2000, with effect from April 1, 2000, deleting the first proviso, which provided that the concessional rate of tax will be applicable, if only the finished products are taxable. So, with effect from April 1, 2000, form 18 declaration can be issued by the petitioner, even though, newspapers and weeklies are not taxable goods. It was reiterated that the process of printing newspapers and weeklies, is a manufacturing process

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er has published reports and articles of great public interest and matters vitally affecting the rights of dealers under the Kerala General Sales Tax Act, who are subjected to harassment at the checkposts by subjecting them to payment of illegal gratification. Such illegal acts and harassment were published by factual reports and photographs. The petitioner apprehends that under such circumstances, the statutory remedy of revision before the departmental officers is only an empty formality." So, the petitioner justifies its approach to this court directly, without invoking the statutory remedy. It further submits that the impugned orders are issued without jurisdiction and relying on non-existing statutory provisions. They have been issued in violation of the principles of natural justice also. So, even if there is a statutory remedy, the petitioner is entitled to approach this court directly. The printing of newspapers and journals is a manufacturing process. So, the petitioner i

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dmitted and interim stay was granted on February 16, 2006. When it came up for extension of stay on March 15, 2006, the respondents appeared and contended that the writ petition is not maintainable, in view of the statutory remedy available to the petitioner. So, they were directed to file a counter-affidavit. After the filing of the counter-affidavit, the matter was finally heard on March 30, 2006. The learned Senior Counsel Shri Pathrose Matthai met the preliminary objection raised by the respondents, relying on the various decisions of the apex court and also this court. He submitted that since the impugned orders are issued without jurisdiction and also in violation of the principles of natural justice, this court can interfere with the same. In support of the said submission, the learned Senior Counsel relied on the decision reported in Bhopal Sugar Industries Ltd. v. D.P. Dube [1963] 14 STC 410 (SC), Carl Still G. m. b. H. v. State of Bihar [1961] 12 STC 449 (SC); AIR 1961 SC 161

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he petitioner on merits. Shri Raju Joseph, learned Special Government Pleader (Taxes), supported the impugned orders. He also contended that the petitioner should be turned away, to avail the statutory remedy available to it, without hearing the writ petition on merits. As per the statutory scheme, a dealer, who is aggrieved by an order of penalty under section 45A of the KGST Act, is entitled to file a revision against that order, before the statutory revisional authority. So, normally, when there is a statutory remedy available to the petitioner, this court should not invoke its extraordinary jurisdiction under article 226 of the Constitution of India. The learned Senior Counsel for the petitioner tried to canvass that the powers of this court are wider than the powers of the revisional authority under the statute. Since the said point is not raised in the writ petition, I am not dealing with the said contention. But, the learned Senior Counsel vehemently contended that the remedy of

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this court. I think, no special ground has been made out in this case, to deviate from the above course, usually adopted by this court. But, the learned counsel for the petitioner further pointed out that even assuming it has got a statutory remedy, it need not invoke it, when the impugned orders are passed without jurisdiction and in violation of the principles of natural justice. The impugned orders are passed, mainly on the basis of the objective assessment of the facts of the case. Therefore, hearing at the revisional stage can cure the lack of hearing at the original stage. Further, when no complicated questions of fact or law are involved, hearing need not necessarily be by words of mouth. It can be by way of a representation also. See the decision of K.S. Paripoornan J. (as His Lordship then was) in Indian Transformers Ltd. v. Assistant Collector [1983] KLT 861. In this case, all the contentions raised by the petitioner have been dealt with by the first respondent. So, the lack

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matter and makes it in law invalid or void [referred to in Firm of Illuri Subbayya Chetty case [1963] 14 STC 680 (SC) and approved in Dhulabhai's case [1968] 22 STC 416 (SC)]. The matter may have to be considered in the light of the provisions of the particular statute in question and the fact-situation obtaining, in each case. It is difficult to visualise all situations hypothetically and provide an answer. Be that as it may, the question that frequently arises for consideration, is, in what situation/cases the non-compliance or error or mistake, committed by the statutory authority or Tribunal, makes the decision rendered ultra vires or a nullity or one without jurisdiction? If the decision is without jurisdiction, notwithstanding the provisions for obtaining reliefs contained in the Act and the 'ouster clauses', the jurisdiction of the ordinary court is not excluded. So, the matter assumes significance. Since the landmark decision in Anisminic Ltd. v. Foreign Compensatio

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tion (1995 Edition), page 238, Halsburry's Laws of England (4th Edition), page 114, para 67, footnote (9)]. As Sir William Wade observes in his book, Administrative Law (7th Edition), 1994, at page 299, 'The Tribunal must not only have jurisdiction at the outset, but must retain it unimpaired until it has discharged its task'. The decision in Anisminic case [1969] 1 All ER 208 (HL) has been cited with approval in a number of cases by this court. Citation of few such cases: Union of India v. Tarachand Gupta & Bros. AIR 1971 SC 1558 (at page 1565), A.R. Antulay v. R.S. Nayak [1988] 2 SCC 602 (at page 650), R.B. Shreeram Durga Prasad and Fatehchand Nursing Das v. Settlement Commission (IT & WT) [1989] 176 ITR 169 (SC); [1989] 1 SCC 628 (at page 634), N. Parthasarathy v. Controller of Capital Issues [1991] 3 SCC 153 (at page 195), Associated Engineering Co. v. Government of Andhra Pradesh AIR 1992 SC 232; [1991] 4 SCC 93, Shiv Kumar Chadha v. Municipal Corporation of De

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Ltd.'s case [1969] 2 AC 147 Lord Reid said: 'But there are many cases where, although the Tribunal had jurisdiction to enter on the enquiry, it has done or failed to do something in the course of the enquiry which is of such a nature that its decision is a nullity. It may have given its decision in bad faith. It may have made a decision which it had no power to make. It may have failed in the course of the enquiry to comply with the requirements of natural justice. It may in perfect good faith have misconstrued the provisions giving it power to act so that it failed to deal with the question remitted to it and decided some question which was not remitted to it. It may have refused to take into account something which it was required to take into account. Or it may have based its decision on some matter which, under the provisions setting it up, it had no right to take into account. I do not intend this list to be exhaustive.' In the same case, Lord Pearce said: 'Lack of

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moved away from the traditional concept of "jurisdiction". The effect of the dicta in that case is to reduce the difference between "jurisdictional error" and "error of law within jurisdiction" almost to vanishing point. The practical effect of the decision is that any error of law can be reckoned as jurisdictional. This comes perilously close to saying that there is jurisdiction if the decision is right in law but none if it is wrong. Almost any misconstruction of a statute can be represented as "basing their decision on a matter with which they have no right to deal", "imposing an unwarranted condition" or "addressing themselves to a wrong question". The majority opinion in the case leaves a court or Tribunal with virtually no margin of legal error. Whether there is excess of jurisdiction or merely error within jurisdiction can be determined only by construing the empowering statute, which will give little guidance. It is r

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uot;pure" theory of jurisdiction would reduce jurisdictional control to a vanishing point, the adoption of a narrower meaning might result in a more useful legal concept even though the formal structure of law may lose something of its logical symmetry. "At bottom the problem of defining the concept of jurisdiction for purpose of judicial review has been one of public policy rather than one of logic".' [(S.A. De Smith, 'Judicial Review of Administrative Action, 2nd Edition, p. 98) (1968 edition)]' (emphasis(1) supplied) The observation of the learned author (S.A. De Smith), was continued in its third edition (1973) at page 98 and in its fourth edition (1980) at page 112 of the book. The observation aforesaid was based on the then prevailing academic opinion only as is seen from the foot-notes. It should be stated that the said observation is omitted from the latest edition of the book De Smith, Woolf and JowellJudicial Review of Administrative Action, 5th edi

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ces Unions v. Minister for the Civil Services [1985] 1 AC 374 enunciated three broad grounds for judicial review, as 'legality', 'procedural propriety' and 'rationality' and this decision had its impact in the development of the law in post-Anisminic period. In the light of the above four important decisions of the House of Lords, other decisions of the court of appeal, Privy Council, etc., and the later academic opinion in the matter the entire case law on the subject has been reviewed in leading text books. In the latest edition of De Smith on 'Judicial Review of Administrative Action'-edited by Lord Woolf and Jowell, Q.C. [(Professor of Public Law) (Fifth edition)-(1995)]. In chapter 5, titled as 'Jurisdiction, Vires, Law and Fact' (pages 223-294), there is exhaustive analysis about the concept, 'jurisdiction', and its ramifications. The authors have discussed the pure theory of jurisdiction, the innovative decision in 'Anisminic&#

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t was for the county court Judge in Pearlman to decide whether the installation of central heating in a dwelling amounted to a 'structural alteration extension or addition'. This was a 'typical question of mixed law, fact and degree which only a scholiast would think it appropriate to dissect into two separate questions, one for decision by the superior court, viz., the meaning of these words, a question which must entail considerations of degree, and the other for decision by a county court, viz., the application of words to the particular installation, a question which also entails considerations of degree'. It is, however, doubtful whether any test of jurisdictional error will prove satisfactory. The distinction between jurisdictional and nonjurisdictional error is ultimately based upon foundations of sand. Much of the superstructure has already crumbled. What remains is likely quickly to fall away as the courts rightly insist that all administrative action should be

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ectly.' 'A Tribunal lacks jurisdiction if (1) it is improperly constituted, or (2) the proceedings have been improperly instituted or (3) authority to decide has been delegated to it unlawfully, or (4) it is without competence to deal with a matter by reason of the parties, the area in which the issue arose, the nature of the subject-matter, the value of that subject-matter, or the non-existence of any other prerequisite of a valid adjudication. Excess of jurisdiction is not materially distinguishable from lack of jurisdiction and the expressions may be used interchangeably.' 'Where the jurisdiction of a Tribunal is dependent on the existence of a particular state of affairs, that state of affairs may be described as preliminary to, or collateral to the merits of, the issue, or as jurisdictional.' (p. 114) 'There is a presumption in construing statutes which confer jurisdiction or discretionary powers on a body, that if that body makes an error of law while purp

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at their expertise in determining the principles of law applicable in any case has not been excluded by Parliament.' (p. 120) 'Errors of law include misinterpretation of a statute or any other legal document or a rule of common law; asking oneself and answering the wrong question, taking irrelevant considerations into account or failing to take relevant considerations into account when purporting to apply the law to the facts; admitting inadmissible evidence or rejecting admissible and relevant evidence; exercising a discretion on the basis of incorrect legal principles; giving reasons which disclose faulty legal reasoning or which are inadequate to fulfil an express duty to give reasons, and misdirecting oneself as to the burden of proof.' (emphasis(1) supplied) (pp. 121-122) 34.. H.W.R. Wade and C.F. Forsyth in their book-Administrative Law, Seventh Edition (1994)-discuss the subject regarding the jurisdiction of superior courts over subordinate courts and Tribunals under

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court would quash only if the erroneous fact was jurisdictional. New rule: The court will quash if an erroneous and decisive fact was- (a) jurisdictional; (b) found on the basis of no evidence; or (c) wrong, misunderstood or ignored. Errors of law Old rule: The court would quash only if the error was- (a) jurisdictional; or (b) on the face of the record. New rule: The court will quash any decisive error, because all errors of law are now jurisdictional." (Emphasis Here italicised. supplied) So, if an order without jurisdiction is permitted to be challenged directly before this court, bypassing the statutory remedy, now, every order can be challenged before this court, going by the expanded meaning given to the word "jurisdiction". Lack of jurisdiction is also a point, which can be urged before the revisional authority. So, this court need not entertain matters, which other authorities can also deal with. If the petitioner's grievances are not redressed, even after ex

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this court alone can do under article 136 of the Constitution of India and other provisions conferring exclusive jurisdiction on this court. There is no reason to assume that the concerned High Court will not do justice. Or that this court alone can do justice. If this court entertains writ petitions at the instance of parties who approach this court directly instead of approaching the concerned High Court in the first instance, tens of thousands of writ petitions would in course of time be instituted in this court directly. The inevitable result will be that the arrears pertaining to matters in respect of which this court exercises exclusive jurisdiction under the Constitution will assume more alarming proportions. As it is, more than ten years old civil appeals and criminal appeals are sobbing for attention. It will occasion great misery and immense hardship to tens of thousands of litigants if the seriousness of this aspect is not sufficiently realised. And this is no imaginary phob

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re quickly and equally effectively, on account of the decentralisation of the process of administering justice. We are of the opinion that the petitioner should be directed to adopt this course and approach the High Court." I think the principle analogous to what is stated above, will apply in this case, where the petitioner has a statutory remedy, but it elects to approach this court directly. In a recent decision in Union of India v. Hindalco Industries [2004] 135 STC 281 (SC); [2003] 5 SCC 194, the apex court has held as follows: "There can be no doubt that in matters of taxation, it is inappropriate for the High Court to interfere in exercise of jurisdiction under article 226 of the Constitution either at the stage of show cause notice or at the stage of assessment where alternative remedy by way of filing a reply or appeal, as the case may be, is available but these are limitations imposed by the courts themselves in exercise of their jurisdiction and they are not matter

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FEMA – 031 – Dated:- 21-4-2006 – Export of Goods and Services – Extension of period of realization RBI/2006/371A.P. (DIR Series) Circular No. 31 April 21, 2006 ToAll Banks Authorised to Deal in Foreign Exchange Madam / Sirs, Export of Goods and Services – Extension of period of realization Attention of Authorised Dealer (AD) banks is invited to AP(DIR Series) Circular No.20 dated January 28, 2002, in terms of which AD banks have been permitted to grant extension of time for realization of export proceeds beyond the prescribed period from the date of export, where invoice value does not exceed US$ 100,000 subject to the conditions prescribed therein. 2. As a measure of further liberalization, it has now been decided to increase the invoice

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V/DGST/43-GTO/02/2005/2740 Dated:- 3-4-2006 Circular – Circulars – Service Tax – Goods transport agency Abatement of 75% Withdrawal of letter confirmed Letter F.No. V/DGST/43-GTO/02/2005/2740, dated 3-4-2006 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Applicability of Notification No. 32/2004-S.T., dated 3-12-2004 vis-a-vis Notification No. 35/2004-S.T., dated 3-12-2004 – Objection raise

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2006 (3) TMI 62 – HIGH COURT, BOMBAY – 2008 (9) S.T.R. 228 (Bom.) – – Tour operator service – Apply for registration to the concerned authority without prejudice to its contention of liability – Authority shall provisionally register the petitioner – Until it is decided that ‘Tour operator’ is liable to pay tax, no penal action can be taken – Writ Petition No. 684 of 2006 Dated:- 13-3-2006 – [Order per].- P.C. :- The learned counsel for the petitioners submits that the first petitioner is not averse to get itself registered with the concerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of tour operators . 2. In the light of the submission made by the learned c

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V/DGST/22/Audit/Misc/1/2004 Dated:- 16-2-2006 Order-Instruction – Circulars – Service Tax – Construction Services / Commercial or Industrial Construction Services Instructions [ Source: G.G.S.T. Letter F. No. V/DGST/22/Audit/Misc/1/2004, dated 16-2 -2006] Subject: Collection of Service Tax under construction of Complex services/Commercial or Industrial Construction service. Service Tax was levied on “Commercial or Industrial Construction Services” and “Construction of Complex Services” w.e.f. 10-9-2004 and 16-6-2005 respectively. Further the scope of “Commercial or industrial Construction Service” was expanded w.e.f. 16-6-2005 so as to include completion and finishing services. 2. The Board vide Circular No. 80/l0/2004-S.T., dated 17-9-2004 [ (172) E.L.T. T3} has clarified that “Estate Builders” (i.e. who gets such construction done) are not covered under the ambit of these services. It is only the hired contractors engaged by these builders who are to be taxed, In o

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hat the activities undertaken by builders for construction of flat/building for or on behalf of the prospective customers for consideration in cash or deferred payment is covered under the works contract and not under sale”. 5. Considering the above decision, if the construction is undertaken by the builder for prospective customer under an agreement for sale and after construction, the rights in property have been transferred to the said prospective purchasers, the activity will amount to “work contract” or taxable service is covered under the Service Tax and not sale. 6. Divergent practices are being reported by field formations and in most of the cases, builders are avoiding registration in view of CBEC Circular No. 80/10/2004-ST., dated 17-9-2004. Further, there is wide gap between the amount charged by builders from their customers for such work contract (sale) and the amount on which contractors are discharging their Service tax liability. The various miscellaneous charges l

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ex services. In all such situations, the tax able value under section 67 shall be the gross amount charged by the service provider (builder in this case) for such services provided or to be provided by him. This read with Notification No. 18/2005-ST., dated 7-6-2005 entitles a builder/contractor an abetment of 67% on the gross amount charged, which shall include the value of goods and material supplied. Further, there is no deductions/exemptions provided for computation of such taxable value in the composite contract. 9. The aforesaid view flows from the definition of the taxable service of construction of complex besides the judicial pronouncement listed above. 10. The all India tax collection under the service head of 'Construction of complex service', is reportedly too low. Please initiate pro-active measures to realize service tax on this service especially when only 43 days are now left in the current fiscal. 11. Action taken on the above may be communicated to us with a cop

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uction the residential apartments or the commercial complex would be handed over to the purchasers who would get an undivided interest in the land also. The owners of the land would then transfer the ownership directly to the society which is being formed under the Karnataka Ownership Flats (Regulation of Promotion of Construction, Sales, Management and Transfer) Act, 1974. The question which arises for consideration is whether the Appellants are dealers and are liable to pay turnover tax under the Karnataka Sales Tax Act. The Appellants filed returns showing Nil liability to pay tax on the footing that there was no transfer of any property in goods either by itself or by virtue of any works contract. The Adjudicating Authority did not accept their contention and passed an Assessment Order claiming tax. Against the Assessment Order, the Appellants went in Appeal to the Additional Joint Commissioner of Commercial Taxes (Appeal). The Additional Joint Commissioner held that tax was

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ehta submitted that as the Judgment in Mittal Investment Corporation's case has been reviewed this matter should also be sent back to the High Court. However, on a question from the Court, whether the Appellants were accepting the principles laid down in Mittal Investment Corporation's case the answer was that the Appellants wanted to agitate all the grounds including the ground that there was no works contract. Such a contention would stand concluded by the High Court Judgment in Mittal Investment Corporation's case even after the Order passed in the Review Application. No purpose would therefore be served in remitting the matter back to the High Court. Mr. Mehta was therefore asked to proceed in this Court itself. Mr. Mehta drew the attention of this Court to relevant provisions of the Karnataka Sales Tax Act [hereinafter called the said Act]. Section 2(1)(k)(viii) defines a “dealer” as follows : “2(1)(k) “dealer” means any person who carries on the business of buying, selling or

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y of India.” Section 2(1)(v-i) is relevant. It defines a “works contract” as follows : “2(1)(v-i) “works contract” includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any moveable or immovable property.” It is thus to be seen that under the Karnataka Sales Tax Act the definition of the words “works contract” is very wide. It is not restricted to a “works contract” as commonly understood, i.e., a contract to do some work on behalf of somebody else. It also includes “any agreement for carrying out either for cash or for deferred payment or for any other valuable consideration, the building and construction of any moveable and immoveable property”. The definition would therefore take within its ambit any type of agreement wherein construction of a building takes place either fo

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shall pay for each year, a tax under this Act on his taxable turnover of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract mentioned in column (2) of the Sixth Schedule at the rates specified in the corresponding entries in column (3) of the said Schedule.” Mr. Mehta submitted that by virtue of the Agreement entered into by the Appellants with the owner of the property the Appellants became owners of the property even though a formal conveyance in their favour had not been executed. He took this Court through various provisions of the Agreement entered into by the Appellants with the owner of the property. He submitted that under such Agreements almost the entire consideration amount is paid to the owners and possession of the property is handed over to the Appellants. He submitted that by virtue of the principles laid down in Section 53A of the Transfer of Property Act the Appellants were the owners of the property. I

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mounts paid can be forfeited and the agreement rescinded. He submitted that a person carrying out a works contract would have no right to forfeit or rescind the contract itself. He submitted that such a clause indicates that the Agreements are not agreements to carry out a works contract. On the other hand, Mr. Hegde submitted that the definition of a 'works contract' in the said Act is an inclusive definition which is very wide. He submitted that any agreement wherein party has agreed to construct or build for cash, deferred payment or other valuable consideration would be covered by the definition of the term 'works contract' as used in the said Act. In support of his submission he relied upon the Agreements entered into by the Appellants with the various purchasers and submitted that these Agreements indicate that the Appellants are undertaking the construction of the building and the flats for and on behalf of the purchasers and that the same is for valuable consideration to be p

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ks contract if he enters into an agreement to construct for cash, deferred payment or other valuable consideration. We, therefore, do not need to go into the question whether the Appellants are owners as even if the Appellants are owners to the extent that they have entered into Agreements to carry out construction activity on behalf of somebody else for cash, deferred payment or other valuable consideration, they would be carrying out a works contract and would become liable to pay turnover tax on the transfer of property in the goods involved in such works contract. Further under the said Act there is no distinction between construction of residential flats or commercial units. Thus, a works contract, within the meaning of the term in the said Act, can also be for construction of commercial units. For the purposes of considering whether an agreement amounts to a works contract or not, the provisions of the Karnataka Ownership Flats (Regulation of Promotion of Construction, Sales,

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erest and a right to construct. Such rights do not constitute the person an owner of the property. To consider whether the Appellants are executing works contract one needs to look at a typical Agreement entered into with the purchaser. The relevant clauses are clause (q), (r) of the recitals and clauses 1, 5(c) and 7, which read as follows : “(q) (i) Construction of the said multi-storeyed building; (ii) Sale of the units in the aforesaid multistoreyed building to different persons in whose favour ultimately a Deed of Conveyance would be obtained by the Holders, directly from the Vendors, of an undivided fractional interest in the said land (i.e. the area of 5910.17 sq. metres described in the First Schedule hereunder written) and such owner of units would own, on ownership basis, the respective units on condition that an Agreement would be entered into between the Holders on the one hand and the persons (desiring to acquire on ownership basis an unit in such multi-storeyed buil

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s' and also car parking space/s No./s nil in the basement/ground floor of the said building (hereinafter referred to as 'the said Unit')” 1. As and by way of a package deal : (a) K. Raheja Development Corporation, (as Holders) agree to sell to the Prospective Purchaser an undivided 0.42% share, right, title and interest in the said land described in the First Schedule hereunder written (with no right to the Prospective Purchaser to claim any separate sub-division and/or right to exclusive possession of any portion of the said land) for a lump sum agreed and quantified consideration of Rs. 3,25,000/- (Rupees three lacs twenty five thousand only) to be paid by the Prospective Purchaser to the Holders at the time and in the manner stated in Clause 2 hereof; (b) K. Raheja Development Corporation, (as Developers) agree to build the said building named ' Raheja Towers', having the specifications and amenities therein set out in the Second Schedule hereunder written and as Develope

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ereunder written and/or in the said premises : (a) … (b) . (c) The overall control and management of the project and the development and completion of the said building shall be with the Developers and furthermore the Developers are and shall continue to be in possession of the said land and building and shall be entitled to a lien thereon and that the Prospective Purchaser shall not be entitled to claim or demand from the Holders possession of any portion of the said land or to claim or demand from the Developers possession of the said premises unless and until the Prospective Purchaser has paid in full through the Holders the full consideration money payable to the Holders under Clause 2 above and the full consideration money payable to the Developers under Clause 3 above. 7. If the Prospective Purchaser commits default in payment of any of the installments of consideration aforesaid on their respective due dates (time being the essence of the contract) and/or in observing a

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e as they may determine and the Prospective Purchaser shall not be entitled to question such sale, disposal or to claim any amount from them. Thus the Appellants are undertaking to build as developers for the prospective purchaser. Such construction/development is to be on payment of a price in various installments set out in the Agreement. As the Appellants are not the owners they claim a “lien” on the property. Of course, under clause 7 they have right to terminate the Agreement and to dispose off the unit if a breach is committed by the purchaser. However, merely having such a clause does not mean that the agreement ceases to be a works contract within the meaning of the term in the said Act. All that this means is that if there is a termination and that particular unit is not resold but retained by the Appellants, there would be no works contract to that extent. But so long as there is no termination the construction is for and on behalf of purchaser. Therefore, it remains a work

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FEMA – 021 – Dated:- 10-1-2006 – Export of Goods and Services – Liberalisation – GR Approval for export RBI/2005 – 06/ 275A.P.(DIR Series) Circular No. 21 January 10, 2006 To,All Banks Authorised to Deal in Foreign Exchange Madam / Sir, Export of Goods and Services – Liberalisation – GR Approval for export Attention of Authorised Dealer (AD) banks is invited to A.P. (DIR Series) Circular No.30 dated March 26, 2002 in terms of which AD banks have been delegated powers to approve GR form for export of items for display or display-cum-sale in trade fairs / exhibitions outside India subject to the conditions specified therein. 2. With a view to further liberalise the facilities available to exporters and simplify the procedure for export, it h

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F. No. V / DGST / 21-30 / Legal 04/2004, Dated:- 31-12-2005 Order-Instruction – Circulars – Service Tax – D.G.S.T Order F. No. V / DGST / 21-30 / Legal 04/2004, Mumbai Dated 13-12-2005 Service Tax on Air Cargo Agents under “Business Auxiliary Service” Scope of This order is in pursuance of the order of Hon'b High Court of the Bombay Judicature in Writ Petition No. 3169/2004. The petition was disposed off by Hon'ble Court with directions to the Director General of Service Tax Mumbai, to pass a reasoned order after hearing the Associations. Background: 2. The matter has arisen on account of the doubt raised by the Air Cargo Agents Association of India whether services such as billing, collection or recovery of payments, issuing airway bills, marketing or canvassing of cargo, managing distributions and logistics etc. rendered by Air Cargo Agency Agreement (herein after referred to as 'agreement') are liable to service tax and if so, whether these are covered wi

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al statute, there is no uniform of classification, no tax under service tax is payable by any Air Cargo Agent. It cannot be correct that in different parts of the country, different agents performing the same services are required to pay service tax under different headings. This would lead to chaos. Hence there must be uniform of classification. Therefore, the Counsel urged that until such time the uniform of classification is arrived, they cannot be called upon to pay service tax under any heading. It was urged by the Counsel that regardless, of any heading under which they may be made liable for registration for service tax in any office, no service tax can. be recovered from them whatsoever. This is because by Circular No. 56/5/2003, dated 25-4-2003 [ (154) E.L.T. T25}, Airlines are exempted from payment of service tax under any heading when they transport goods in relation to export cargo. Under the same circular, it is clarified that any person who provides secondary

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of the Air Cargo Agent at any time either under Business Auxiliary Services or even under IATA which regulates the business of the airlines as well as the agents and to which IATA is a signatory and active member. It was next urged that the commission received for blocking cargo space on any airline is uniform under IATA notwithstanding any other consideration. Therefore, there is no promotion of any individual airline. Thus, there is no question of business Auxiliary Services being made applicable. The counsel respectfully urged that the Board must consider the vital point that Air Agents and rail Booking Agents also book space for passengers for which they receive identical uniform commission from the Airlines under IATA. It was urged that it is inconsiderable that for passenger's space, the service is provided to the passenger but for Cargo space, the service is provided to the airline. This can never be so. Therefore, Business Auxiliary Service cannot logically be made

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es, the amount is recovered from the passengers. Therefore, for cargo services,there can be no discrimination and they are not the clients of the airlines. 4. They also submitted their points of view and contentions in writing vide their letter No. nil dated 14-6-2005 on 14th June, 2005 and received copy of the record of hearing on the same day. 4.1 The Association, in nut shell, states that its members who are IATA agents carry out following functions, as set out in the agreement. (a) Accept goods from the shippers on behalf of the member Airlines for international transportation. (b) Prepare the Airway bill on behalf of the member Airlines to the shipper. The Airway bills are issued on behalf of the Airlines, the charges of which are fixed by the member airlines and are not in control of the members of the Associations. (c) Book the space for transport of cargo after due permission from the member airlines. (d) Collect and Accept payments of prepaid transportation and

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angalore v. Kashyap Engg. Metallurgical (P) Ltd. – 1994 (71) E.L.T. 530 (Tribunal). 6. UOI v. Garware Nylon Ltd. – 1996 (87) E.L.T. 12 (S.C.). An analogy of their services with that of Air Travel Agent Rail Travel Agent has been used. They therefore contended that unless a specific heading is created for covering the activity of cargo agents, tax cannot be demanded merely on assumption and ad hoc basis under the category of Business Auxiliary Services. They have relied on the decision of High Court of Rajasthan in the case of UOI v. Maharaja Shri Umed Mills Ltd. – 2000 (123) E.L.T. 348 wherein it is held that no tax can be collected without the authority of law. Findings: 5. Before I dwell on whether the above said activities are covered under the category “Business Auxiliary services”, I consider it proper to discuss each of the issues raised by the Association. 5.1 The representatives of the Air Cargo Association of India in its oral submission dated 9-6-2005

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ether. A person can register himself and pay service tax for any one or more services rendered by him. The judgments cited by the Association are not applicable to the present case, in as much as in the said cases cited in its pleading/representation by the Air Cargo Agents Association, relate to dispute of classification of the goods under Central Excise Tariff Act, 1985. Whereas the dispute dealt herewith relate to classification of the services rendered by the Air Cargo Agents under chapter V of the Finance Act, 1994 as amended. Regarding the plea of the said agents that they have called upon by various authorities to get themselves registered under various categories listed in para 5.1 above, I must say that all aforesaid services, except Aircraft operator's services, are defined under the various Sections of the Finance Act, 1994, which are detailed as under: Sl. No. Services Sections defining a service Under the Finance act, 1994 1. Cargo

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ed that they are neither employed by the airlines nor do they give any professional service to the airlines and in fact it is the shipper/consigners who are their clients and not the airlines, as alleged in the show cause notices. It is further contended by the Associations that the Air Cargo Agents do not promote any particular airlines to the exclusion of others and that Air Cargo Agents are not providing any customer care service to any airlines nor do they provide any incidental auxiliary support services and therefore, they do not perform any business auxiliary services. 8. The “Business Auxiliary Service” was brought under the Service Tax net w.e.f. 1-7-2003 by the Finance Act, 2003, vide Notification No. 7/2003-ST., dated 20-6-2003. As per Clause (19) of Section 65 of the Finance Act, 1994, as amended, “Business Auxiliary Services” means any services in relation to: (i) promotion or marketing or sales of goods produced or provided by or belonging to the client, or (iii pro

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are also covered within the scope of “Business Auxiliary Services'. It is seen that the members of the Associations are acting as Air Cargo booking agents for the Airlines and marketing and canvassing for the cargo space available for various airline. For rendering such services to the airlines the Agents get payments/remuneration from the concerned airlines, is clearly brought out in Para 12 of Cargo Agency Agreement dated 16th May, 1999 executed between the Director General of International Air Transport Association (IATA) acting as agent for the carrier and M/s Eastern Cargo Carriers (India) Pvt Ltd., Mumbai, one of the Cargo Agent Members of the association which reads “the carriers shall remunerate the agents for services rendered under ..” 11. The respective cargo agents of the airlines are duly selected/ approved by the respective airlines itself before commencing the agreed activities/services subsequent to which blank Airway Bill Books are supplied to the Air Cargo Agents.

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Service Tax, Mumbai-IV, in Writ Petition Long No. 989 of 2004 at Bombay High Court, it is clearly stipulated in Para 7 of the Cargo Agency Agreement dated 16th May, 1999 executed between Director General of International Air Transport Association (IATA) acting as agent for the carriers and M/s Eastern Cargo Carriers ( Pvt. Ltd. Mumbai, one of the cargo agents and member of the Association, the “the Agent shall make known and shall promote the services of the Carrier in every way reasonably practicable including the use of display, promotional and publicity material that such Carrier may supply, provided that any such material of a permanent or valuable nature and so designated by the Carrier shall remain the property of such Carrier”. Also at Para 12 of the same agreement it is stated that “the carriers shall remunerate the agent for services rendered under this agreement, in an manner and amount as stated from time to time and communicated to the agent by the carrier, Para 8.1 to 8.5

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essional line of work (service) relating to booking and transportation of cargo, preparing bills, collecting them, realizing payment etc., which otherwise would have to be carriered out by the airlines concerned and the agents get paid for such services, thus establishing service provider-client relationship with the airlines. The said activity, carried out by the Air Cargo Agents, thus, squarely fall within the ambit of Section 65(19) of the Finance Act, 1994. 15. In view of the above, I conclude that the aforesaid services rendered, under the IATA Cargo Agency Agreement by the members of the Association (The Air Cargo Agents), are covered within the scope of “Business Auxiliary Services” and the Air Cargo Agents are liable to pay service tax on the remuneration/consideration received by the agents for such activities, since 1-7-2003 under Section 68 of the Finance Act, 1994. All such service providers must discharge the service tax liability forthwith. They shall also be liable

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