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 – 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 – Tungsten Filaments for

SION – Standards of Input Output Norms – Tungsten Filaments for – SION – C1366 Tungsten Filaments for J Type Halogen Lamps 1 kg 1 Tungsten Wire (0.9mm & above dia) 1.12 kg/kg of Tungsten Filament

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SION – Tungsten Wire (Clean)

SION – Standards of Input Output Norms – Tungsten Wire (Clean) – SION – C1317 Tungsten Wire (Clean) 1 kg 1 Tungsten Wire above 0.9 mm 1.12 kg 2 Colloidal Graphite with solid content of 20% 0.10 kg – SION – Schedules

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SION – Tungsten Wire(Black)

SION – Standards of Input Output Norms – Tungsten Wire(Black) – SION – C1316 Tungsten Wire(Black) 1 kg 1 Tungsten Wire above 0.9 mm 1.08 kg 2 Colloidal Graphite with solid content of 20% 0.10 kg – SION – Schedules

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SION – Silver Tungsten Graphite Contact

SION – Standards of Input Output Norms – Silver Tungsten Graphite Contact – SION – C1209 Silver Tungsten Graphite Contact 1 Kg 1 1[Unwrought Silver of purity 99.9% and above/Silver Ingots of purity 99.9% and above/Silver Bullion of purity 99.9% and above 1.03 Kg/Kg content in export 2 Tungsten Graphite 99.95% purity] 1.05 Kg/kg content in export – Notes:- 1. Substituted vide Public Notice No. 43 (RE: 2012)/2009-2014, Dated 02/01/2013, before it was read as:- 1. Silver bullion Purity 99.9% &

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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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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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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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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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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 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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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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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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