Wednesday, January 27, 2016

#Food imported for personal use , valued upto C.I.F Rs 2000/- ,is exempted form FSSAI Licence

Notice for operationalization of Food Safety and Standards (Food Import) Regulations,
2016 with immediate effect.

Dated: 14th January, 2016

F.No.1/2008/Import Safety/FSSAI: - In exercise of the power conferred by clause (d)
of sub-section (2) of Section 18 of the Food Safety and Standards Act, 2006 (34 of 2006), the
Food safety and Standards Authority of India, hereby makes the following Regulations,
namely: -
Food Safety and Standards (Food Import) Regulations, 2016


Chapter – 5

Food Import Clearance for Specific Purposes

5. Nothing contained in this regulation will be applicable to any person bringing in any
food article for his personal use provided that the value of such food article(s) shall not
exceed the amount as allowed by custom from time to time. The person carrying the
imported food for personal consumption shall submit the declaration as per schedule -5



Schedule – 5
[See Regulation 5]
(New undertaking format proposed for imported food consignment meant for Personal Use)
Declaration and undertaking by Importer
I/ We, ______________________________________, resident(s) of ______________________ do
hereby declare and undertake that:
1. I/We have imported ______ _______ from _______consignment> ________ vide ______ ____ dated ___________;
2. The above consignment of ____< Net weight or unit> _____ will be solely used for
personal consumption;
3. No part of the aforementioned consignment will be sold/ released into the
domestic market in any manner;
4. I am holding Passport Number _____________ issued from _____
_______ which is valid up to ______________. (*Applicable in case of Foreigners/ NRIs
only).
5. I shall be responsible and liable for any contravention of the FSSA Act, 2006 and
Rules & Regulations made there under.
I affirm that all information given above is true and correct to the best of my/our
knowledge and belief.
Signatures of the Importer with Stamp/ Seal
Name: ___________________________________________
Place: __________________ Address: _________________________________________
Date: ___________________ Contact Nos: ____________________________________
28
Schedul

Any novel food, food for special dietary use, functional food, #nutraceutical, #health supplement are not #Proprietary food as per #FSSAI Regulations

             
Proprietary Food  has been defined under new  Regulation by FSSAI. Notification  is given below.


                                        MINISTRY OF HEALTH AND FAMILY WELFARE
                                                          (Food Safety and Standards Authority of India)
                               NOTIFICATION                                          New Delhi, the 12th January, 2016
F. No. 11/12/Reg/Prop/FSSAI-2016.—In exercise of the power conferred by clause (d) of sub-section (2) of Section 18 of the Food Safety and Standards Act, 2006 (34 of 2006), the Food safety and Standards Authority of India, hereby makes the following amendment to the regulation 2.12 relating to ‘Proprietary Food’ of Food Safety and Standards (Food Products Standards and Food Additives) Regulations,2011, namely:—
Regulations
1. Shor title and commencement. -(1) These regulations may be called the Food Safety and Standards
(Food Products Standards and Food Additives) Amendment Regulations, 2016.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011, in
regulations 2.12 relating to ‘Proprietary Food’, for the sub-regulations 2.12.1, the following shall be
substituted, namely: -
“2.12.1: For the purpose of these regulations, -
(1) Proprietary food means an article of food that has not been standardized under these regulations, but
does not include any novel food, food for special dietary use, functional food, nutraceutical, health
supplement and such other articles of food which the Central Government may notify in this behalf.
(2) Proprietary food shall contain only those ingredients other than additives which are either
standardised in these Regulations or permitted for use in the preparation of other standardised food
under these Regulations.
(3) Proprietary food shall use only such additives as specified for the Category to which the food belongs
and such category shall be clearly mentioned on the label along with its name, nature and
composition.
(4) Proprietary food product shall comply with the food additives provisions as prescribed in Appendix A
and the microbiological specifications as prescribed in Appendix B of these Regulations and all other
Regulations made under this Act.
(5) The Food Business Operator shall be fully responsible for the safety of the proprietary food.”
PAWAN AGARWAL, Chief Executive Officer
[ADVT-III/4/Exty./329]
Note.—The principle regulations were published in the Gazette of India, Extraordinary, Part III, Section 4
vide notification number F. No. 2-15015/30/2010, dated the 1st August, 2011and subsequently
amended vide notification numbers:—
(i) F. No. 4/15015/30/2011, dated the 7th June, 2013;
(ii) F. No. P.15014/1/2011-PFA/FSSAI, dated the 27th June, 2013;
(iii) F. No. 5/15015/30/2012, dated the 12th July, 2013;
(iv) F. No. P.15025/262/13-PA/FSSAI dated the 5th December, 2014;
(v) F. No. 1-83F/Sci.Pan-Noti/FSSAI-2012 dated the 17th February, 2015;
(vi) F. No. 4/15015/30/2011, dated the 4th August, 2015;
(vii) F. No P. 15025/263/13-PA/FSSAI, dated the 4th November, 2015;
(viii) F. No. P.15025/264/13-PA/FSSAI, dated the 4th November, 2015;
(ix) F. No. 7/15015/30/2012, dated the 13th November, 2015;
(x) F. No. P.15025/208/2013-PA/FSSAI, dated the 13th November, 2015 and


(xi) F. No. P. 15025/261/2013-PA/FSSAI, dated the 13th November, 2015.

Friday, January 01, 2016

#CENVAT #Credits is now allowed for import duty paid through authorized #Courier

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 27/2015 - Central Excise (N.T)

 New Delhi, the 31st  December, 2015


G.S.R.    (E).-   In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

  • 1. (1)  These rules may be called the CENVAT Credit (Sixth Amendment) Rules,  2015.
        (2)  They shall come into force on the date of their publication in the official  
        Gazette.
  • 2.         In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), in clause (d), after the words “ Foreign Post Office”, the words “or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport,” shall be inserted.

[F. No. 267/34/2015/Pt. – CX-8]


(Shankar Prasad Sarma)
Under Secretary to the Government of India

Note - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 600(E ) dated the 10th September, 2004 {Notification No. 23/2004 – Central Excise (N.T) dated the 10th September, 2004} and was last amended vide number G.S.R. 818(E), dated the 29th October, 2015 {Notification No. 22/2015 -Central Excise (N.T.), dated the 29th October, 2015}.

Wednesday, November 18, 2015

#ServiceTax#Cbec has clarified that value of taxable services for the purposes of the #SwachhBharatCess shall be the value as determined in accordance with the Service Tax (Determination of Value) Rules, 2006.”

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) 
New Delhi, the 12th November, 2015
NOTIFICATION
No. 23 /2015-Service Tax
G.S.R.…(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 22/2015-Service Tax, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 843 (E), dated the 6th November, 2015, namely:-
In the said notification, after the proviso, the following shall be inserted, namely:-
“Provided further that Swachh Bharat Cess shall be leviable only on that percentage of taxable value which is specified in column (3) for the specified taxable services in column (2) of the Table in the notification No. 26/2012-Service Tax, dated 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 468 (E), dated the 20th June, 2012.
Explanation.- It is hereby clarified that value of taxable services for the purposes of the Swachh Bharat Cess shall be the value as determined in accordance with the Service Tax (Determination of Value) Rules, 2006.”
[F.No. 354/129/2015 - TRU]
(K. Kalimuthu)
Under Secretary to the Government of India

#Gold #Silver #Poppyseeds and other items,New Tariff value issued for Customs Duty

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification  No. 107/2015-CUSTOMS (N. T.)

New Delhi, 9th November, 2015
18 Kartika, 1937 (SAKA)

S.O. … (E).– In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-

In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted namely:-

 

“TABLE-1

Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value US $
(Per Metric Tonne)
(1)(2)(3)(4)
11511 10 00Crude Palm Oil575 (i.e. no change)
21511 90 10RBD Palm Oil617 (i.e. no change)
31511 90 90Others – Palm Oil596 (i.e. no change)
41511 10 00Crude Palmolein631 (i.e. no change)
51511 90 20RBD Palmolein634 (i.e. no change)
61511 90 90Others – Palmolein633 (i.e. no change)
71507 10 00Crude Soya bean Oil754 (i.e. no change)
87404 00 22Brass Scrap (all grades)3117 (i.e. no change)
91207 91 00Poppy seeds2648 (i.e. no change)




TABLE-2

Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value
(US $)
(1)(2)(3)(4)
171 or 98Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed354 per 10 grams
271 or 98Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed517 per kilogram (i.e. no change)   

TABLE-3

Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value
(US $ Per Metric Tons )
(1)(2)(3)(4)
1080280Areca nuts2662” (i.e. no change)
                  [F. No. 467/01/2015 -Cus-V ]

(Kshitendra Verma)
Under Secretary to the Govt. of India

Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 102/2015-Customs (N.T.), dated the 30th October, 2015, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number  S. O. 2966 (E), dated the 30th October, 2015.

#Cbec #ServiceTax #SwachhBharatCess is 0.5% of taxable value. Effective from 15.11.2015.

If  Service Tax @ 14 % is already exempted then Swachh Bharat Cess (SBC) @ 0.5 is also exempted.

Notification is reproduced herein below:

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 6th November, 2015

Notification No. 22/2015-Service Tax
G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all taxable services from payment of such amount of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the said Act, which is in excess of Swachh Bharat Cess calculated at the rate of 0.5 percent. of the value of taxable services:
Provided that Swachh Bharat Cess shall not be leviable on services which are exempt from service tax by a notification issued under sub-section (1) of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994. 
This notification shall come into force from the 15th day of November, 2015.
 [F.No. 354/129/2015 - TRU]

(K. Kalimuthu)
Under Secretary to the Government of India

Friday, October 30, 2015

Now Provisional #AntiDumping on #import of Clear #FloatGlass of nominal thickness ranging from 4 mm to 12 mm (both inclusive)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification
No. 53/2015-Customs (ADD)

New Delhi, the 30th of October, 2015

G.S.R. (E).- Whereas, in the matter of import of Clear Float Glass of nominal thickness ranging from 4 mm to 12 mm (both inclusive), the nominal thickness being as per BIS 14900:2000 (hereinafter referred to as the subject goods), falling under the headings 7003, 7004, 7005, 7009, 7013, 7015, 7016, 7018, 7019, 7020 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from Pakistan, Saudi Arabia and UAE (hereinafter referred to as the subject countries), the designated authority, vide its final findings, videnotification No. 14/25/2012-DGAD, dated the 10th October, 2014, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 10th October, 2014, has come to the conclusion that -

  1. the subject goods have been exported to India from the subject countries below the associated normal values, thus resulting in dumping of the subject goods;
  2. the domestic industry has suffered material injury in respect of the subject goods; and
  3. the dumped imports of the subject goods from the subject countries have caused material injury to the domestic industry,

and had recommended imposition of definitive anti-dumping duty on all imports of the subject goods, originating in or exported from the subject countries in order to remove the injury to the domestic industry;
And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the subject goods, vide, notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 48/2014-Customs (ADD), dated the 11th December, 2014, published vide G.S.R. 885 (E) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), dated the 11th December, 2014;
And whereas, M/s Tariq Glass Industries Limited, Pakistan (exporter) have requested for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, in respect of exports of the subject goods made by them, and the designated authority, vide new shipper review notification No. 15/16/2015-DGAD, dated 23rd September, 2015, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 24th September, 2015, has recommended provisional assessment of all exports of the subject goods made by the above stated party till the completion of the review by it;

Now therefore, in exercise of the powers conferred by sub-rule (2) of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid recommendation of the designated authority, hereby orders that pending the outcome of the said review by the designated authority, the subject goods, when originating in or exported from subject countries through the said exporter namely, M/s Tariq Glass Industries Limited, Pakistan and imported into India, shall be subjected to provisional assessment till the review is completed.

2. The provisional assessment may be subject to such security or guarantee as the proper officer of customs deems fit for payment of the deficiency, if any, in case a definitive anti- dumping duty is imposed retrospectively, on completion of investigation by the designated authority.
3. In case of recommendation of anti-dumping duty after completion of the said review by the designated authority, the importer shall be liable to pay the amount of such anti-dumping duty recommended on review and imposed on all imports of subject goods when originating in or exported from subject countries through the said exporter namely, M/s Tariq Glass Industries Limited, Pakistan and imported into India, from the date of initiation of the said review.
[F. No. 354/46/2014-TRU]



(Anurag Sehgal)
Under Secretary to the Government of India

Tariff values for gold , silver and poppy seed and others are declared

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification  No. 102/2015-CUSTOMS (N. T.)

New Delhi, 30th  October, 2015
8 Kartika, 1937 (SAKA)

S.O. … (E).– In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-

In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted namely:-
"TABLE-1
Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value US $
(Per Metric Tonne)
(1)(2)(3)(4)
11511 10 00Crude Palm Oil575
21511 90 10RBD Palm Oil617
31511 90 90Others – Palm Oil596
41511 10 00Crude Palmolein631
51511 90 20RBD Palmolein634
61511 90 90Others – Palmolein633
71507 10 00Crude Soya bean Oil754
87404 00 22Brass Scrap (all grades)3117
91207 91 00Poppy seeds2648
Contd…2/…

-:2:-

TABLE-2
Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value
(US $)
(1)(2)(3)(4)
171 or 98Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed373 per 10 grams
271 or 98Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed517 per kilogram 
TABLE-3
Sl. No.Chapter/ heading/ sub-heading/tariff itemDescription of goodsTariff value
(US $ Per Metric Tons )
(1)(2)(3)(4)
1080280Areca nuts2662"
[F. No. 467/01/2015 -Cus-V ]



(Kshitendra Verma)
Under Secretary to the Govt. of India

Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 100/2015-Customs (N.T.), dated the 15th October, 2015, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number  S. O. 2844(E), dated 15th October, 2015.




Thursday, October 29, 2015

Amendment in CENVAT credit rule for education cess

[TO  BE  PUBLISHED  IN  THE  GAZETTE  OF  INDIA,  EXTRAORDINARY,  PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No.22/2015-Central Excise (N.T.)

New Delhi, the 29th October, 2015

G.S.R.     (E).- In exercise of the powers conferred by section 37 of the Central Excise Act,  1944  (1  of  1944)  and  section  94  of  the  Finance  Act,  1994  (32  of  1994),  the  Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:–

1.         (1)        These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2015.
(2)        They shall come into force on the date of their publication in the Official Gazette.

2.         In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 3, in sub-rule (7), in clause (b), after the fifth proviso, the following proviso shall be inserted, namely:-

            “Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on inputs or capital goods received in the premises of the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service:

Provided also that the credit of balance fifty per cent. Education Cess and Secondary and Higher Education Cess paid on capital goods received in the premises of the provider of output service in the financial year 2014-15 can be utilized for payment of service tax on any output service:

Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input service in respect of which the invoice, bill, challan or Service Tax Certificate for Transportation of Goods by Rail (referred to in rule 9), as the case may be, is received by the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service.”.


[F. No. 334/5/2015-TRU]



(Anurag Sehgal)
Under Secretary to the Government of India

Note.- The  principal  rules  were  published  in  the  Gazette  of  India,  Extraordinary,  Part II, Section 3, Sub-section (i), vide notification No.23/2004-Central Excise (N.T.), dated the 10th September,  2004 vide number  G.S.R.  600(E),  dated  the  10th September,  2004  and  last amended vide notification  No.21/2015-Central  Excise  (N.T.),  dated  7th October, 2015 published  in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i),  by number G.S.R. 764(E), dated the 7th October, 2015.

Wednesday, October 28, 2015

Now GTA can claim service tax amendment for ancillary services like loading/unloading, packaging , warehousing ,etc ,performed in relation to main service of transferring goods by road

Circular No.186/5/2015-ST
 F. No. 354 / 98 /20015-TRU 
Government of India 
Ministry of Finance 
Department of Revenue 
Central Board of Excise & Customs

*****
New Delhi, dated 5th October, 2015
 To,
Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All),
Director General of Service Tax
Director General of Audit
Director General of Central Excise Intelligence Principal Principal Commissioners of Service Tax (All)
Commissioners of Service Tax (All)
Commissioner (DPPR)

Sir/ Madam,
 Subject: - Service tax levy on services provided by a Goods Transport Agency -reg.

The All India Transport Welfare Association (AITWA) has represented regarding the difficulties being faced by the Goods Transport Agencies (GTAs) in respect of service tax levy on the services of goods transport. Doubts has been raised by the All India Motor Transport Congress (AIMTC) regarding treatment given to various services provided by GTAs in the course of transportation of goods by road. 

2.  The issue has been examined.  Since July 1, 2012, service tax has shifted to a negative list regime, by which all the services except those covered in negative list as mentioned in section 66D of the Finance Act, 1994 or those exempted by notification are chargeable to service tax.  

3.  Goods Transport Agency (GTA) has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called.  The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services may be provided by GTA himself or may be sub-contracted by the GTA. In either case, for the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of ancillary services provided in the course of transportation of goods by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road.
 4.   A single composite service need not be broken into its components and considered as constituting separate services, if it is provided as such in the ordinary course of business. Thus, a composite service, even if it consists of more than one service, should be treated as a single service based on the main or principal service.   While taking a view, both the form and substance of the transaction are to be taken into account. The guiding principle is to identify the essential features of the transaction. The interpretation of specified descriptions of services in such cases shall be based on the principle of interpretation enumerated in section 66 F of the Finance Act, 1994. Thus, if ancillary services are provided in the course of transportation of goods by road and the charges for such services are included in the invoice issued by the GTA, and not by any other person, such services would form part of GTA service and, therefore, the abatement of 70%, presently applicable to GTA service, would be available on it.
5.   It is also clarified that transportation of goods by road by a GTA, in cases where GTA undertakes to reach/deliver the goods at destination within a stipulated time,  should be considered as ‘services of goods transport agency in relation to transportation of goods’ for the purpose of notification No. 26/2012-ST dated 20.06.2012, serial number 7, so long as (a) the entire transportation of goods is by road; and (b) the GTA issues a consignment note, by whatever name called. 
6.   Pending disputes on the above issues may accordingly be decided expeditiously.
 7.    Trade & field formations may be informed suitably.
8.   Hindi version will follow.
Yours faithfully,

(Dr. Ravindra Kumar)

Technical Officer, TRU-II

AntiDumpingDuty on narrow woven fabric extended by one year

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification
No. 52/2015-Customs (ADD)

New Delhi, the 28th October, 2015

            G.S.R.     (E). -Whereas, the designated authority vide notification No.15/14/2015-DGAD, dated the 1st October, 2015, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 1st October, 2015, has initiated review, in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on “Narrow Woven Fabric” falling under heading 5806 of the First Schedule to the Customs Tariff Act, originating in, or exported from, the People’s Republic of China and Chinese Taipei, imposed vide  notification of the Government of India, in the Ministry of Finance (Department of Revenue),No. 108/2010-Customs, dated the 6th October, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 817(E), dated the 6th October, 2010 and has recommended for  extension of anti-dumping duty for a further period of one year, in terms of sub-section (5) of section 9A of the Customs Tariff Act.
                        Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 108/2010-Customs, dated the 6th October, 2010,  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 817 (E), dated 6th October, 2010, namely: - 
            In the said notification, after paragraph 2 and before the Explanation, the following paragraph shall be inserted, namely: - 
            “3. Notwithstanding anything contained in paragraph 2, this notification shall remain in force upto and inclusive of the 5th day of October, 2016, unless revoked earlier.”. 

[F.No.354/242/2015-TRU] 


(Anurag Sehgal)
Under Secretary to the Government of India


Note.- The principal notification No. 108/2010-Customs, dated the 6th October, 2010, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 817 (E), dated the 6th October,2010.

Central Excise – Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax

Circular No. 1009/16/2015-CX
F. No. 96/54/2014-CX.1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated the 23rd October, 2015
To
Principal Chief Commissioner/ Chief Commissioner of Central Excise (All),
Principal Chief Commissioner/ Chief Commissioner of Central Excise and Service Tax (All),
Madam/ Sir,
Sub: Central Excise – Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax-reg.
I am directed to refer to following circulars/instructions issued by the Board regarding guidelines for launching of prosecution under the Central Excise Act, 1944 and the Finance Act, 1994:
  1. Circular No. 15/90-CX.6 dated 09.08.1990 issued from F. No. 218/7/89-CX.6.
  2. Circular No. 30/30/94-CX dated 04.04.1994 issued from F. No. 208/20/93/CX.6.
  3. Letter F. No. 208/31/97-CX.6 dated 04.04.1994 regarding enhancement of monetary limit.
  4. Circular No. 35/35/94-CX dated 29.04.1994 issued from F. No. 208/22/93-CX.6.
  5. Letter F. No. 203/05/98-CX.6 dated 06.04.1998 regarding making DG, CEI competent authority to sanction prosecution in respect of cases investigated by DGCEI.
  6. Letter F. No. 208/05/98-CX.6 dated 20.10.1998.
  7. Letter F. No. 208/21/2007-CX.6 dated 15.06.2007.
  8. Circular no 140/9/2011-Service Tax dated 12-5-2011.
2. In supersession of these instructions and circulars, following consolidated guidelines are hereby issued for launching prosecution under the Central Excise Act, 1944 and the Finance Act, 1994.
3. Person liable to be prosecuted
3.1 Whoever commits any of the offences specified under sub-section (1) of Section 9 of the Central Excise Act, 1944 or sub-section (1) of section 89 of the Finance Act, 1994, can be prosecuted. Section 9AA (1) of Central Excise Act, 1944 provides that where an offence under this Act has been committed by a company, every person who, at the time offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. Section 9AA (2) of Central Excise Act, 1944 provides that where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation to Section 9AA provides that (a) “Company” means anybody corporate and includes a firm or other association of individuals and (b) “director” in relation to a firm means a partner of the firm. These provisions under Section 9AA of Central Excise Act, 1944 have been made applicable to Service Tax also vide Section 83 of the Finance Act, 1994.
4. Monetary limits: Central Excise and Service Tax
4.1 Monetary Limit: In order to optimally utilize limited resources of the Department, prosecution should normally not be launched unless evasion of Central Excise duty or Service Tax, or misuse of Cenvat credit in relation to offences specified under sub-section (1) of Section 9 of the Central Excise Act, 1944 or sub-section (1) of section 89 of the Finance Act, 1994 is equal to or more than Rs. One Crore.
4.2 Habitual evaders: Notwithstanding the above limits, prosecution can be launched in the case of a company/assessee habitually evading tax/duty or misusing Cenvat Credit facility. A company/assessee would be treated as habitually evading tax/duty or misusing Cenvat Credit facility, if it has been involved in three or more cases of confirmed demand (at the first appellate level or above) of Central Excise duty or Service Tax or misuse of Cenvat credit involving fraud, suppression of facts etc. in past five years from the date of the decision such that the total duty or tax evaded or total credit misused is equal to or more than Rs. One Crore. Offence register (335J) may be used to monitor and identify assessees who can be considered to be habitually evading duty.
4.3 Sanction of prosecution has serious repercussions for the assessee and therefore along with the above monetary limits, the nature of evidence collected during the investigation should be carefully assessed. The evidences collected should be adequate to establish beyond reasonable doubt that the person, company or individual had guilty mind, knowledge of the offence, or had fraudulent intention or in any manner possessed mens-rea (guilty mind) for committing the offence.
5. Authority to sanction prosecution
5.1 The criminal complaint for prosecuting a person should be filed only after obtaining the sanction of the Principal Chief/Chief Commissioner of Central Excise or Service Tax as the case may be.
5.2 In respect of cases investigated by the Directorate General of Central Excise Intelligence (DGCEI), the criminal complaint for prosecuting a person should be filed only after obtaining the sanction of Principal Director General/ Director General, CEI.
5.3 An order conveying sanction for prosecution shall be issued by the sanctioning authority and forwarded to the Commissionerate concerned for taking appropriate action for expeditious filing of the complaint.
6. Procedure for sanction of prosecution
6.1 Prosecution proposal should be forwarded to the Chief Commissioner / Principal Chief Commissioner or Director General / Principal Director General of DGCEI ( in respect of cases booked by DGCEI) after the case has been carefully examined by the Commissioner/Principal Commissioner or Additional Director General /Principal Additional Director General of DGCEI who has adjudicated the case. In all cases of arrest, examination of the case to ascertain fitness for prosecution shall be necessarily carried out.
6.2 Prosecution should not be launched in cases of technical nature, or where the additional claim of duty/tax is based totally on a difference of opinion regarding interpretation of law. Before launching any prosecution, it is necessary that the department should have evidence to prove that the person, company or individual had guilty knowledge of the offence, or had fraudulent intention to commit the offence, or in any manner possessed mens rea (guilty mind) which would indicate his guilt. It follows, therefore, that in the case of public limited companies, prosecution should not be launched indiscriminately against all the Directors of the company but it should be restricted to only against persons who were in charge of day-to-day operations of the factory and have taken active part in committing the duty/tax evasion or had connived at it.
6.3 Prosecution should not be filed merely because a demand has been confirmed in the adjudication proceedings particularly in cases of technical nature or where interpretation of law is involved. One of the important considerations for deciding whether prosecution should be launched is the availability of adequate evidence. The standard of proof required in a criminal prosecution is higher as the case has to be established beyond reasonable doubt whereas the adjudication proceedings are decided on the basis of preponderance of probability. Therefore, even cases where demand is confirmed in adjudication proceedings, evidence collected should be weighed so as to likely meet the test of being beyond reasonable doubt for recommending prosecution. Decision should be taken on case-to-case basis considering various factors, such as, nature and gravity of offence, quantum of duty/tax evaded or Cenvat credit wrongly availed and the nature as well as quality of evidence collected.
6.4 Decision on prosecution should be normally taken immediately on completion of the adjudication proceedings. However, Hon’ble Supreme Court of India in the case of Radheshyam Kejriwal [2011(266)ELT 294 (SC)] has interalia, observed the following :- “(i) adjudication proceedings and criminal proceedings can be launched simultaneously; (ii) decision in adjudication proceedings is not necessary before initiating criminal prosecution; (iii) adjudication proceedings and criminal proceedings are independent in nature to each other and (iv) the findings against the person facing prosecution in the adjudication proceedings is not binding on the proceeding for criminal prosecution.” Therefore, prosecution may even be launched before the adjudication of the case, especially where offence involved is grave, qualitative evidences are available and it is also apprehended that party may delay completion of adjudication proceedings.
6.5 Principal Commissioner/Commissioner or ADG (Adjudication) acting as adjudicating authority should indicate at the time of passing the adjudication order itself whether he considers the case to be fit for prosecution so that it can be further processed and sent to Principal Chief Commissioner/ Chief Commissioner or Principal Director General/ Director General of DGCEI, as the case may be, for sanction of prosecution. Where at the time of adjudication proceedings no view has been taken on prosecution by the Adjudicating Authority then the adjudication wing shall re-submit the file within 15 days from the date of issue of adjudication order to the Adjudicating Authority to take view of prosecution. Where, prosecution is proposed before the adjudication of the case, Commissioner/Principal Commissioner or Principal Additional Director General/Additional Director General, DGCEI who supervised the investigation shall record the reason for the same and forward the proposal to the sanctioning authority. The adjudicating authority shall also be informed of the decision to forward the proposal so that there is no need for him to examine the case at the time of passing of adjudication order from the perspective of prosecution. Principal Chief Commissioner/ Chief Commissioner or Principal Director General/ Director General of DGCEI may on his own motion also, taking into consideration the seriousness of an offence, examine whether the case is fit for sanction of prosecution irrespective of whether the adjudicating authority has recommended prosecution.
6.6 In respect of cases investigated by DGCEI, the adjudicating authority would intimate the decision taken regarding fitness of the case for prosecution to the Principal Additional Director General/ Additional Director General of the Zonal Unit or Headquarters concerned, where the case was investigated and show cause notice issued. The officers of unit of Directorate General of Central Excise Intelligence concerned would prepare an investigation report for the purpose of launching prosecution, within one month of the date of receipt of the decision of the adjudicating authority and would send the same to the Director General, CEI for taking decision on sanction of prosecution. The format of investigation report is annexed as Annexure-I to this Circular.
6.7 In respect of cases not investigated by DGCEI, where the Principal Commissioner/Commissioner who has adjudicated the case is satisfied that prosecution should be launched, an investigation report for the purpose of launching prosecution should be carefully prepared within one month of the date of issuance of the adjudication order . Investigation report should be signed by an Assistant/Deputy Commissioner, endorsed by the jurisdictional Principle Commissioner/Commissioner and sent to the Principal Chief/ Chief Commissioner for taking a decision on sanction for launching prosecution. The format of investigation report is annexed as Annexure-I to this circular. A criminal complaint in a court of law should be, filed by the jurisdictional Commissionerate only after the sanction of the Principal Chief / Chief Commissioner or Principal Director General/Director General of DGCEI has been obtained.
6.8 Principal Commissioner/Commissioner or Additional Director General (Adjudication) shall submit a report by 10th of every month to the Principal Chief /Chief Commissioner or the Principal Director General/ Director General of CEI, who is the sanctioning authority for prosecution, conveying whether a view on launching prosecution has been taken in respect of adjudication orders issued during the preceding month.
6.9 Once the sanction for prosecution has been obtained, criminal complaint in the court of law should be filed as early as possible by an officer of the jurisdictional Commissionerate authorized by the Commissioner.
6.10 It has been reported that delays in the Court proceedings are often due to non-availability of the records required to be produced before the Magistrate or due to delay in drafting of the complaint, listing of the exhibits etc. It shall be the responsibility of the officer who has been authorized to file complaint, to take charge of all documents, statements and other exhibits that would be required to be produced before a Court. The list of exhibits etc. should be finalized in consultation with the Public Prosecutor at the time of drafting of the complaint. No time should be lost in ensuring that all exhibits are kept in safe custody. Where a complaint has not been filed even after a lapse of three months from the receipt of sanction for prosecution, the reason for delay shall be brought to the notice of the Principal Chief/ Chief Commissioner or the Principal Director General or Director General of DGCEI by the Principal Commissioner/ Commissioner in charge of the Commissionerate responsible for filing of the complaint.
7. Monitoring of Prosecution
7.1 Prosecution, once launched, should be vigorously followed. The Principal Commissioner/Commissioner of Central Excise/Service Tax should monitor cases of prosecution at monthly intervals and take the corrective action wherever necessary to ensure that the progress of prosecution is satisfactory. In DGCEI, an Additional/ Joint Director in each zonal unit and DGCEI (Hqrs) shall supervise the prosecution related work. For keeping a track of prosecution cases, a prosecution register in the format enclosed as Annexure-II to this Circular should be maintained in the Prosecution Cell of each Commissionerate. The register shall be updated regularly and inspected by the Principal Commissioner/Commissioner at least once in every quarter of a financial year.
7.2 For keeping a track of prosecution cases, a prosecution register in the format enclosed as Annexure-III to this Circular should be maintained in the Zonal Units of DGCEI and DGCEI (Hqrs.) pertaining to cases investigated by them.
8. Appeal against Court order in case of inadequate punishment/acquittal:
8.1 Principal Commissioner/Commissioner responsible for the conduct of prosecution or Principal Additional Director General or Additional Director General of DGCEI (in respect of cases booked by DGCEI), should study the judgement of the Court and, where it appears that the accused person have been let off with lighter punishment than what is envisaged in the Act or has been acquitted despite the evidence being strong, appeal should be considered against the order. Sanction for appeal in such cases shall be accorded by Principal Chief/ Chief Commissioner or Principal Director General/ Director General of DGCEI.
9. Publication of names of persons convicted:
9.1 Section 9B of the Central Excise Act, 1944 also made applicable to Service Tax vide section 83 of the Finance Act,1994 grants power to publish name, place of business etc. of the person convicted under the Act by a Court of Law. The power is being exercised very sparingly by the Courts. It is directed that in deserving cases, the department should make a prayer to the Court to invoke this section in respect of all persons who are convicted under the Act.
10. Procedure for withdrawal of Prosecution:
10.1 Procedure for withdrawal of sanction-order of prosecution
10.1.1 In cases where prosecution has been sanctioned but complaint has not been filed and new facts or evidences have come to light necessitating review of the sanction for prosecution, the Commissionerate or the DGCEI unit concerned should immediately bring the same to the notice of the sanctioning authority. After considering the new facts and evidences, the sanctioning authority namely Principal Chief/ Chief Commissioner or Principal Director General or Director General of DGCEI, if satisfied, may recommend to the Board (Member of the policy wing concerned) that the sanction for prosecution be withdrawn.
10.2 Procedure for withdrawal of Complaint already filed for prosecution
10.2.1 In cases where the complaint has already been filed complaint may be withdrawn as per Circular No. 998/5/2015-CX dated 28.02.2015 which provides that where on identical allegation a noticee has been exonerated in the quasi-judicial proceedings and such order has attained finality, Principal Chief Commissioner/ Chief Commissioner or the Principal Director General/ Director General of DGCEI shall give direction to the concerned Commissionerate to file an application through Public Prosecutor requesting the Court to allow withdrawal of the Prosecution in accordance with law.
11. Transitional Provisions
11.1 All cases where sanction for prosecution is accorded after the issue of this circular shall be dealt in accordance with the provisions of this circular irrespective of the date of the offence. Cases where prosecution has been sanctioned but no complaint has been filed before the magistrate shall also be reviewed by the prosecution sanctioning authority in light of the provisions of this circular.
12. Compounding of offences
12.1 Section 9A(2) of the Central Excise Act, 1944 also made applicable to Service Tax vide section 83 of the Finance Act,1994 provides for compounding of offences by the Principal Chief/ Chief Commissioner on payment of compounding amount. Circular no. 54/2005-Cus dt 30-12-2005 and Circular no 862/20/2007-CX-8 dated 27-12-2007 on the subject of compounding of offences may be referred in this regard which inter alia provides that all persons against whom prosecution is initiated or contemplated should be informed in writing, the offer of compounding.
13. Inspection of prosecution work by the Directorate of Performance Management:
13.1 Director General, Directorate of Performance Management and Chief Commissioners, who are required to inspect the Commissionerates, should specifically check whether instruction contained in this Circular are being followed scrupulously and to ensure that reasons for pendency and non-compliance of pending prosecution cases are looked into during field inspections apart from recording of statistical data.
14. The field formations may suitably be informed. Receipt of this Circular may please be acknowledged. Hindi version will follow.
Yours faithfully,
(ROHAN)
Under Secretary to the Govt. of India
Annexure-I
F. No.
INVESTIGATION REPORT FOR THE PURPOSE OF LAUNCHING PROSECUTION AGAINST ……………………………………………………………..
COMMISSIONERATE …………………………DIVISION …………………………………..
  1. Name & address of the person(s) (including legal person(s):
  2. Central Excise/Service Tax Registration No.(If any):
  3. Nature of offence including commodity:
  4. Charges:
  5. Period of offence:
  6. Amount of evasion involved
  7. Particular of persons proposed to be prosecuted :
  1. Name:
  2. Father’s Name:
  3. Age : Sex:
  4. Address:
  5. Occupation:
  6. Position held in the Company/Firm:
  7. Role played in the offence :
  8. Material evidence available against the accused (please indicate separately documentary and oral evidence).
  9. Action ordered against the accused in adjudication.
  1. Brief note why prosecution is recommended :
(Deputy/Assistant Commissioner or Deputy/ Assistant Director, DGCEI)

Place
Date
  1. I have carefully examined the Investigation Report and find it in order for filling criminal complaint under Section 9 and 9AA of the Central Excise Act, 1944.
(Commissioner, Central Excise_________)/
(Additional Director General, DGCEI-------)
Place
Date
  1. The proposal should be made in the above form in conformity with the guidelines issued by the Ministry. With regard to column 4 above, all the charging sections in the Central Excise Act/Service Tax and other allied Acts should be mentioned. With regard to column 7, information should be filled separately for each person sought to be prosecuted.
  2. A copy of the Show Cause Notice as well as the Order of Adjudication (Wherever adjudication has been issued) should be enclosed with this report.
  3. If any appeal has been filed, then this fact should be specifically stated.
Annexure-II
FORMAT OF PROSECUTION REGISTER
Sl.
No.
Case investigated by
Division/
Range
File no.
Criminal complaint no.
Date of detection
Name of assessee and address
Registration no.
Nature of offence
1
2
3
4
5
6
7
8
9
Amount of tax/duty confirmed
Period of evasion
Name of accused person (s)
Date of sanction of prosecution
Date of compounding offer
Date of filing of complaint
10
11
12
13
14
15
Name, address and phone no of the counsel
Date of judgement
Appeal status- date/ court in which filed
Date of hearing
Remarks/sign with name and date (Officer filing the information)
16
17
18
19
20
ANNEXURE-III
FORMAT OF PROSECUTION REGISTER TO BE MAINTAINED BY DGCEI
Sl.No.
Date of Receipt of O-in-O in DGCEI
Date of submission of Investigation report
Date of Receipt of Sanction Order from DG,CEI
Sanction Order No. & Date
1
2
3
4
5
Date of filing of Complaint in Court
Criminal Complaint No.
File No. of Commission - -erate
Name of Commiss- -ionerate
Details of Order passed by Court
6
7
8
9
10

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