Leaf No: 75 Month : Jun - Jul Year : 2016

Greetings from Team SA!

  Swamy Associates was born with a logo and a tagline. Though the tagline was a couplet, we had consciously decided to have “Duty is Deity” (with its pun “duty” to mean Excise duty and Customs duty) alone visible. After 16 years of successful survival and after branching out to different places across the South and West, now its time for the invisible second line, “Destination Delhi”, which had always been breathing and waiting, to come to the fore. For many, it’s the ultimate destination for their myriad of dreams and hope but for a law firm, it’s Vatican.

Swamy Associates proudly announces the opening of their dream–come-true branch at New Delhi on the 24th of July, 2016. Mr. Kartik Jindal, Advocate, who started his career from the mercurial Chamber of Sr. Advocate Mr. Mukul Rohatagi, the present Attorney General of India, will join Team SA as another pillar of strength and would head the Delhi branch. With the signature support of Team SA, we are all sure that this dream - destination would soon become the crowning glory of Swamy Associates.

This journey would not have been possible without the investment of extreme trust from our esteemed clientele.  At this grand moment to acknowledge their glorious support and take a renewed vow to render quality service, forever and ever…

 Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, 2015.

 Policy Condition 1(e) of Chapter 88 of ITC(HS), 2012 is being revised.

 Additional quota of 2 lakh MT for import of Rough Marble & Travertine Blocks have been allowed to authorisation holders as an interim measure to be imported by 30th September, 2016.

 Prohibition on import of milk and milk products (including chocolates and chocolate products and candies/ confectionary / food preparations with milk or milk solids as an ingredient) from China is extended till 23.6.2017 or until further orders, whichever is earlier.

 The prohibition on direct or indirect export to Iran of specified items is lifted. Direct or indirect export to Iran or import from Iran is now permitted subject to UN Security Council Resolution 2231(2015) and IAEA specified documents.

 Allocation of additional quantity for export of sugar to USA under Tariff Rate Quota(TRQ).

 Procedure has been laid down to process applications for authorization for export to Iran of specified items in SCOMET list.

 ICDs located at Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) are included under para 4.37(a) Handbook of Procedures (2015-2020) for availing export promotion benefits.

 Standard Input Output Norms (SION) for export product under S No.A 1875 has been reviewed. There is change in the description of the Export and Import items.

 The date for filing applications by STEs for TRQ on Maize for FY 2016-17 is extended till 8th August, 2016.

 Additional quota of 2 lakh MT for import of Rough Marble & Travertine Blocks to authorisation holders in terms of Notification No. 11 dated 21/6/2016.

 Definitive anti-dumping duty imposed on "Poly Vinyl Chloride (PVC) Paste Resin" originating in or exported from Korea RP, Taiwan, China PR, Malaysia, Thailand and European Union for a period of five years.

 Definitive anti-dumping duty imposed on "Purified Terephthalic Acid" including its variants Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA), originating in or exported from China PR, Iran, Indonesia, Malaysia and Taiwan, for a period of five years from the date of imposition of provisional ADD.

 Notification No. 7/2016-Customs (ADD) dated 08.03.2016 amended so as to exclude Expanded Polypropylene beads and ter-polymer from the description of goods attracting anti-dumping duty.

 Definitive anti-dumping duty imposed on 1,1,1,2-Tetrafluoroethane or R-134a originating in or exported from People's Republic of China for a period of five years.

 Notification No.61/2011-Customs dated 15.07.2011 regarding continuation of anti-dumping duty imposed on 1,1,1,2- tetrafluoroethane or R-134a of all types (hereinafter referred to as the subject goods), falling under sub heading 2903 3919 of the First Schedule to the Customs Tariff Act, 1975 originating in, or exported from, People's Republic of China and Japan, amended.

 Common registration & return for First Stage Dealer & Importer.

 Time limit for taking Central Excise registration by a jewellery establishment and payment of central excise duty for the assessee jeweller.

 Recovery of confirmed demands during the pendency of stay application.

 Scope of word 'site' in Notification No. 12/2012-CE  explained.

 All Industry Rates (AIR) of Duty Drawback on gold jewellery and silver jewellery/articles increased

 Regarding Single Window Project - Referral of imported consignments to PGAs.

 Sale of goods at Duty Free Shops in Indian Currency.

 Procedure regarding Duty Free Shops.

 Refund claims under Rule 5 of the CENVAT Credit Rules, 2004.

 Person who is registered as a FSD shall not be required to take registration as an importer & vice versa notified.

 Notification no. 17/2004 - CE (NT) for supply of exempted bunker fuel to the specified Indian Ships / Vessels from the warehouse amended

 Notification No. 35/2001 - CE (NT) further amended so as to exempt mandatory physical verification of manufacturing premises in respect of manufacturers of readymade garments and made up articles of textiles.

 Conditional exemption to taxable services from the whole of Krishi Kalyan Cess leviable thereon with respect to which the invoice for the service has been issued on or before 31st May, 2016.

 Conditional exemption from service tax on taxable services by way of transportation of goods by a vessel from outside India upto customs station in India with respect to which the invoice for the service issued on or before 31.05.16.

 Notification No. 27/2011 - Customs, further amended so as to impose export duty of 20% on raw white or refined sugar.

 Notification No. 12/2012 - Customs, dated the 17th March, 2012 further amended so as to continue with the imposition of BCD of 25% on wheat beyond 30.06.2016.

 Notification No. 27 / 2011 - Customs further amended, so as to provide exemption from export duty to sugar exported under Advance Authorization Scheme subject to specified conditions.

 Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Gold and Silver.

 Rate of exchange of conversion of the foreign currency with effect from 17/06/16.

 All Industry Rates of drawback revised for gold and silver jewellery and silver articles.

 Honnavar port in Karnataka appointed for unloading of imported goods and loading of export goods.

 Notification No.18/2003 - Customs rescinded

 Supreme Court rules that merely the practice of charging uniform price cannot be considered as a valid ground to hold that the assessee was charging sales tax on a sale price of the goods manufactured in the exempt unit - DCCT V Hindustan Lever Ltd - 2016-TIOL-94-SC-CT.

 Movement of goods of specific quality and description by way of import or interstate trade not liable to Value Added Tax - Commissioner, Value Added Tax, Delhi V ABB Ltd - 2016 91 VST 188 (SC).

 Input Tax credit is a matter for appellate authority to decide - Dealer relegated to remedy of appeal - SRC Projects (P) Ltd V Assistant Commissionerr (CT), Salem Town - 2016 91 VST 278 (Mad).

 Input tax credit is not permissible where finished goods  are stock transferred out of State is not a case of discrimination or impediment to freedom of trade - Hindustan Unilever Limited V State of Uttarakhand & Ors - 2016 91 VST 298.

 Interstate transfers not by way of sale but including job-work and goods returned - Furnishing of Form F is mandatory. - Circulars cannot be interpreted to dispense with production of Form F - Johnson Matthey Chemicals India Pvt Limited V State of Maharashtra & Ors - 2016 91 VST 385 (Bom).

 Lorry Chasis, Yard Tractor with Drive Clutch Unit whether eligible for concessional rate under Notification No. G.O P No.227 dt 03.03.1984 - issue remanded for fresh consideration - Ashok Leyland Limited V State of Tamilnadu - 2016 92 VST 103 (Mad).

 Sales by EOU in DTA without permission of Development Commissioner are to be assessed under Section 3 (1) of Central Excise Act,1944 - Sarla Performance Fibers Ltd V CCE - 2016 TIOL 82 SC CX.

 Any statement made before Central Excise Officer would be admissible in evidence only by following procedure specified under Section 9D of Central Excise Act, 1944 - Ambika International V UOI - 2016 TIOL 1238 HC P&H CX.

 Tribunal has no discretion to reject but admit appeals where amount of lis is below two lakhs if dispute pertains to rate of duty or valuation  - Roots Multiclean Ltd V CESTAT - 2016 336 ELT 25 Mad.

 When manufacturer is located in one State and adjudicating and appellate authorities are in different State, writ challenging validity of order is to be filed at location of such original and appellate authority - Adani Power Limited V UOI - 2016 336 ELT 297 (Guj.)

 Issuance of corrigendum to show cause notice by investigating agency after settlement application had been admitted is not sustainable being contrary to statutory provisions - Amit Sirohi V DRI, New Delhi - 2016 336 ELT 201 (Del.)

 Absence of allegation of fraud, collusion etc in show cause notice issued prior to 11.05.2001 under Section 11AB cannot be set right by subsequent communication referring to amended section 11AB - Archana Spinners Ltd V Deputy Commr of CE - 2016 336 ELT 45 Mad.

 High Court directs appropriation of excise duty paid under service tax accounting code by mistake towards excise duty payment - Falah Steel V UOI - 2016 TIOL 1205 HC AHM CX.

 Provision of Section 11B is not attracted to refund of education cess and secondary education cess paid on Oil cess as Oil cess is not duty of excise - Joshi Technologies International V UOI - 2016 TIOL 1240 HC AHM CX.

 When an established classification is changed, burden is on Department to adduce proper evidence to justify change - Sanwar Agarwal Vs. Commr.of Customs - 2016 336 ELT 42 (Cal.).

 Demurrage charges are not payable by importer when delay is due to Customs - Continental Carbon India Ltd V UOI - 2016 TIOL 1163 HC ALL CUS.

 Order of adjudicating authority denying request for cross examination is an appealable order under section 129A of Customs Act - Abdul Khader V CESTAT - 2016 336 ELT 389 Ker.

 Amendment introduced to Section 35F of the Act with effect from 6.8.2014, is applicable to proceedings initiated before the date of coming into force of the amendment - Dream Castle V UOI - 2016 TIOL 1009 HC MAD ST.

 Rule 5A(2) to the extent it authorises Department to seek production of documents specified therein is ultra vires Finance Act and is therefore struck down - Mega Cabs Pvt Ltd V UOI - 2016 TIOL 1061 HC DEL ST.

 Writing articles for newspapers and sports magazines or anchoring TV Shows are not taxable under Business Auxiliary Service or Business Support service - Sourav Ganguly V UOI - 2016 TIOL 1283 HC KOL ST.

 SEZ unit of assessee providing business support service to DTA but not charging anything for such service is not liable to pay service tax - Commr V L & T - 2016 TIOL 1337 HC AHM ST.

 High Court orders transfer of VAT collected by mistake in place of service tax on sale of SIM Cards to be transferred to Central government for adjusting towards service tax demand - Idea Cellular Limited V UOI - 2016 42 STR 823 (P&H).

 Requirement to pay interest on delayed refund cannot be waived even when amount of refund due to the assessee had already been transferred to consumer welfare fund - Purnima Advertising Agency Private Limited V UOI - 2016 42 STR 785 (Guj.) 

 Mere non imposition of penalty is no ground for not invoking extended period - A.S. Transport V CESTAT - 2016 42 STR 957 Mad.

 High Court order on validity of statutory provisions applies in rem - CCE V Surat Tennis Club - 2016 42 STR 821 (Guj).

 Time limit under VCES cannot be extended through writ jurisdiction - Annai Consultancy V Supdt of Central Excise - 2016 TIOL 1358 HC KERALA ST.


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