Leaf No: 77 Month : Aug - Sep Year : 2016

Greetings from Team SA!

  The Constitution (One Hundred and Twenty-second Amendment) Bill, 2016, for introduction of Goods and Services tax in the country was accorded assent by the President on 8 th September, 2016, and the same has been notified as the Constitution (One Hundred and First Amendment) Act, 2016.

 Cabinet approves creation of GST Council; Revenue Secretary to be ex-officio Secretary to Council; CBEC Chairman to be permanent invitee to Council proceedings; 4 JS-level posts approved.

 GST Council to discuss exemption threshold and GST rates at its first meeting; Govt gearing up for April 1 deadline: Revenue Secretary.

 The Office of the Commissioner of Customs (General), Mumbai Zone-III has initiated an "SMS based SAD refund information systems (S-RIS)".

 Government sets up 22-member panel headed by Secretary, DoP&T for implementation of 7th Pay Commission.

 Paradip to be developed as World Class Smart Industrial Port City.

 Revision of quantity allocation to Govt of Andhra Pradesh and extension of time for export of Red Sanders wood by Govt. of Andhra Pradesh and DRI.

 Prohibition on export of Red Sanders wood in log form has been relaxed for export of 383.132 MT of Red Sanders wood, in log form through Maharashtra and Tamil Nadu Governments.

 The Actual User (AU) condition on import of Industrial Urea / Technical Grade Urea (TGU) is being removed.

 MEIS rate for Onion is notified and would be effective for exports made upto 31.12.2016.

 Procedure for Special Advance Authorisation scheme for export of Articles of Apparel and Clothing Accessories under Chapter 61 and 62 of ITC(HS) Classification of Export and Import has been specified to come into effect from 1st September 2016.

 Minimum value addition for export of Silver / Platinum jewellery and articles thereof will be applicable w.e.f 1.4.2015.

 Amendments in paragraph 4A.21 of Hand Book of Procedures 2009-14.

 The exporters who have incorrectly availed simultaneous benefit of zero percent EPCG and SHIS have been provided an option to surrender one of the benefits subject to certain conditions.

 One additional Pre-Shipment Inspection Agency is notified as PSIAs.

 Constitution of Grievance Redressal Committee.

 Special Advance Authorisation Scheme for export of Articles of Apparel and Clothing Accessories.

 Provisional anti-dumping duty imposed on Cold -rolled flat products of alloy or non-alloy steel originating in or exported from China, Japan, Korea RP and Ukraine.

 ADD imposed on imports of Caustic Soda, originating in, or exported from Chinese Taipei vide Notification No.79/2011-Customs, dated the 23rd August, 2011 extended for a period of one year i.e. upto and inclusive of the 22/8/17.

 ADD imposed on imports of 1-Phenyl-3-Methyl-5-Pyrazolone originating in, or exported from, People's Republic of China vide Notification No.80/2011-Cus, dated the 24th August, 2011 extended for one year i.e. upto and inclusive of the 23/8/17.

 Definitive anti-dumping imposed on all imports of Glass Fibre and Articles thereof falling under heading 7019 of the First schedule to the Customs Tariff Act, 1975 , originating in or exported from China PR.

 ADD imposed on imports of Para Nitroaniline, originating in, or exported from Peoples Republic of China vide Notification No. 88/2011-Cus, dated 9th September, 2011 extended for a period of one year i.e. upto and inclusive of the 8/9/2017.

 Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962.

 Revised guidelines for disposal of confiscated goods.

 Guidelines on safety and security of premises where imported or export goods are loaded, unloaded or stored.

 Admissibility of un-utilized cenvat credit of DTA unit converted into EOU.

 Courier bond executed CCSPs.

 Rebate of State Levies Scheme 2016 on Export of Garments.

 Boarding and rummaging of vessels, aircrafts and vehicles.

 Introduction of risk based selectivity in respect of PGA referred consignments.

 Delegation of authority by FSSAI to perform functions under food - related laws by Customs officers and training of Customs officers.

 FSSAI Authorised Officers Training Plan during September 2016.

 Delay in issuing of Sub manifest transhipment permit (SMTP).

 Entry of factory stuffed export containers into port terminals prior to LEO.

 Instructions regarding implementation of Rules of Origin under Free/Preferential Trade Agreements and the verification of preferential Certificates of Origin.

 Service Tax liability in case of hiring of goods with out the transfer of the right to use goods.

 Services provided to the Government, a local authority or a governmental authority with regard to water supply.

 Clarification regarding scope of Sl No.5(a) to Notification No. 25/2012 - ST.

 Service by way of construction of a complex, building, civil structure etc. is eligible for abatement subject to fulfilment of conditions prescribed therein. 

 Notification No. 26/2012- Service Tax dated 20.06.2012 amended.

 Entry 62 of Notification No. 25/2012 - ST amended.

 Notification No. 25/2012- ST amended.

 Notification No. 96/2008-Cus amended

 Rate of exchange of conversion of the foreign currency with effect from 19th Aug., 2016.

 Notification No. 81/2011-Cus rescinded.

 Handling of Cargo in Customs Areas (Amendment) Regulations, 2016.

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

 Notification No. 22/2003-CE  amended.

 Notification No.12/2012-CE amended.

 Exemption to Articles of goldsmiths.

 Fresh Assessment Orders passed by the Assessing Authority without following the directions issued by the Appellate Authority as well as the Court and without considering Petitioner’s reply is violation of Principles of Natural justice - M.P.K Venkatesan & Co V Assistant Commissioner, Tiruchengodu - 2016 93 VST 141 (Mad).

 Whether Contracts are pure labour contract or involved in both sale of goods as well as supply of labour is a mere question of fact which cannot be examined in writ jurisdiction - GPVR Engineers Ltd V State of Telangana & Ors - 2016 93 VST 258 (T & AP).

 Uniform MRP Rate for goods manufactured both in Exempted and Non-exempted Units is not a ground to hold that the sales tax charged on sale price of goods manufactured in exempted unit - Deputy Commissioner of Commercial Taxes V Hindustan Lever Limited - 2016 93 VST 452 (SC).

 Jurisdiction of Police Authorities not ousted - Doctrine “generalia specialbus non derogant” not applicable - Azad Transport Company Pvt Ltd V State of Bihar & Ors - 2016 93 VST 515 (Patna).

 Assessee is entitled for filing refund claim on basis of credit notes raised towards turnover discount – CCE, Madras v Addison & Co Ltd - 2016 TIOL 146 SC CX LB.

 On captive consumption of goods when there is only one sale of comparable goods to outside customer, nothing wrong in adopting valuation on basis of solitary sale transaction by Tribunal – CCE v Essel Propack Ltd - 2016 338 ELT 162 SC.

 The benefit of exemption not available for import of crude palm oil (industrial grade) when it is used for manufacture of refined edible oil and vanaspati as the exemption is only available for manufacture of soap – Commissioner of C.Ex., Ahmedabad V Gujarat Ambuja Exports Ltd – 2016 338 ELT 481 SC.

 Any new benefit extended by way of amendment, which was not conferred earlier in original notification, shall have application prospectively and not retrospectively. - Colgate Palmolive India Ltd v CC – 2016 TIOL 127 CUS SC.

 When the credit under the cenvat credit rules is not admissible to the importer, then the question of fulfilling the conditions of the notification does not arise - Importer are entitled to exemption from payment of CVD in terms of Notification No. 6/02. Department’s review petition before SC dismissed. - CCE, Chennai vs SRF Ltd. - 2016 TIOL 130 SC.

 Scope of “Road” does not include runways, which are specifically prepared along which aircraft takes off and lands. It is not how it is made and surfaced but what it is utilized for which is relevant. – D.P.Jain and Company Infrastructure Pvt. Ltd v UOI  – 2016 43 STR 507 Bom.

 Section 65(105)(zzzzw) of the Finance Act, 1994 pertaining to levy of service tax on the provision of short term accommodation and the corresponding instructions/circulars seeking to operationalise the levy is unconstitutional and invalid. – Federation of Hotels & Restaurants Association of India v UOI - 2016 44 STR 3 Del.

 Judgment is precedent for what it lays down and not what follows out of it. Answer to reference alone arises directly for consideration and is precedent. Opinion corollary to that answer is not precedent – Tiruchitramalam Projects Ltd v CESTAT, Chennai - 2016 43 STR 531 Mad.

 Opinions under sub-section (2) of Section 35B of the CEA is a condition precedent for filing appeal  and without the same it is surely an incurable defect and cannot be rectified by filing an authorization later - CCE v Ballarpur Industries Ltd - 2016 338 ELT 498 Ori.

 Dual benefit of rebate & drawback on export disallowed distinguishing Spentex case ruling – Raghav Industries Ltd - TS 318 HC 2016 MAD EXC.

 Credit utilization towards clearances under compounded levy scheme in terms of Section 3A of Central Excise Act, 1944 disallowed – Arun Smelters Ltd - TS 335 HC 2016 MAD EXC.

 Order passed by Settlement Commission relying on revenue’s report without bringing them to petitioner’s knowledge is not in consonance with principles of natural justice and hence such order is quashed and set aside – DDN SFA Ltd v UOI - 2016 338 ELT 349 BOM.

 When there is no specific provision, imposition of penalty and interest for non submission of proof of export within the stipulated period, is not sustainable – ISMT Ltd v UOI - 2016 338 ELT 356 BOM.

 Supplies made to SEZ developers are not hit by the provisions of rule 6 of CCR, 2004 and the benefit of Notification. No.50/2008-CE (NT) dated 31.12.2008 is to be extended with retrospective effect -CCE v DEE Development Engineers Pvt Ltd - 2016 TIOL 1765 HC P&H CX.

 Rebate claims could not be made contingent on the outcome of proceedings which are to be decided at a future date – Kamakshi Tradexim (India) Pvt Ltd v UOI - 2016 338 ELT 528 GUJ.

 Article 226 cannot be invoked to challenge the findings of the adjudicating authority. Adjudicating authority’s view can be challenged only through appeal not by way of Writ - R.K Angangbi Singh v CC – 2016 339 ELT 13 Meghalaya.

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