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SION – Tungsten Carbide Inserts

SION – Standards of Input Output Norms – Tungsten Carbide Inserts – SION – C1613 Tungsten Carbide Inserts 1Kg 1 Tungsten Carbide Mixed PowderOR 1.05 Kg/Kg content in the export product 1 a) Tungsten Carbide Powder 99.5% min. purity 1.05 Kg/Kg content in the export product. b) Tantalum Carbide 1.05 Kg/Kg content in the export product c) Tantalum Niobium Carbide 70/30% 1.05 Kg/Kg content in the export product d) Cobalt Metal 98.8% Min. 1.05 Kg/Kg content in the export product. e) Tungsten Titanium

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SION – Valve Seat Insert made of Alloy Steel of following Composition:-(i) Chromium 2, 4-4.8%, (ii) Molybdenum 0.36-0.72%, (iii) Tungston 0.5%, (iv) Nickel: 1.5-4.5%, (v) Cobalt: 1.6%, (vi) Boron: 0.3%, (vii) Iron and Carbon: Balance

SION – Standards of Input Output Norms – Valve Seat Insert made of Alloy Steel of following Composition:-(i) Chromium 2, 4-4.8%, (ii) Molybdenum 0.36-0.72%, (iii) Tungston 0.5%, (iv) Nickel: 1.5-4.5%, (v) Cobalt: 1.6%, (vi) Boron: 0.3%, (vii) Iron and Carbon: Balance – SION – C1658 Valve Seat Insert made of Alloy Steel of following Composition:- (i) Chromium 2, 4-4.8%, (ii) Molybdenum 0.36-0.72%, (iii) Tungston 0.5%, (iv) Nickel: 1.5-4.5%, (v) Cobalt: 1.6%, (vi) Boron: 0.3%, (vii) Iron and Carbo

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SION – PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.3 MM to 1.5 MM

SION – Standards of Input Output Norms – PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.3 MM to 1.5 MM – SION – C420 PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.05 MM to 1.5 MM with shank dia of 3.175 MM and overall length of 38.10 MM 1000 Nos. 1 Composite Blanks of Stainless Steel and Tungsten Carbide with Dia 3.23 + 0.2 MM, Pin Dia 1.60 + 0.20 MM and Length 39 + 1.00 MM OR 1050 Nos. 1 a.

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ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)

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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Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods.

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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Export of goods and services

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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Omitted

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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Declaration as regards export of goods and services

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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Information regarding private providers of safe deposit vaults – Reg.

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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AVASARALA TUNGSTEN LIMITED Versus COMMISSIONER OF C. EX., BANGALORE-III

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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Master Circular on Import of Goods and Services

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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Master Circular on Export of Goods and Services

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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Export of Goods and Services Refund of Export Proceeds – Liberalisation

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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Elcot Power Controls Ltd. Versus Special Committee Under Section 16-D Of The Tngst Act, 1959, Chepauk, Chennai and others

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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Valuation of MS and HSD sold amongst OMCs – MOU -regarding

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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Refund of Service tax on cancellation of air tickets and supply of forms — Instructions

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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Malayala Manorama Company Ltd. Versus Assistant Commissioner (Kgst), Commercial Taxes, Special Circle, Kottayam and another

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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Mandatory payment of service tax electronically for major assessees – Reg.

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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