Himachal Government hikes VAT from 4 per cent to 5 per cent on all items, except edible oils and foodgrains Authority for Advance Ruling rules no capital gains accrued or arose at the time of conversion of partnership firm into a private limited company under Part IX of the Companies Act and therefore, notwithstanding the non-compliance with clause (d) of proviso to Section 47(xiii) of the Income Tax Act, by reason of premature transfer of shares, the said company is not liable to pay capital gains tax-AIT-2010-93-AAR Authority for Advance Ruling rules if the purchasers are non-residents other than the applicant, the applicant is liable to pay tax in India on the amount received by it for the support services rendered through the branch office in India-AIT-2010-92 -AAR Jurisdiction of Dispute Resolution Panel-Income Tax Order No.3 Employment of washing process in the manufacture of agglomerates etc from imported plastic waste and scrap-SEZ Instruction No.48 Haryana Government imposes surcharge ranging from 0.25 per cent to 0.7 per cent on VAT Service Tax Notification No. 17/2010 which exempts the taxable service providing packaged or canned software, intended for single use and packed accordingly amended-Service Tax Notification No.18 Procurement, Import and Export of Prohibited and Restricted Goods by SEZ Units-SEZ Instruction No. 47 Tractors are chargeable to tractor cess in terms of the Tractor Cess Rules, 1992 read with the IDRA Act, 1951-Central Excise Circular No. 916 Authority for Advance Ruling rules the amounts received/receivable by Technopromexport from NTPC under contract for Offshore supply of all plant and equipment including mandatory spares are not liable to tax in India under the provisions of the Income-tax Act, 1961 and DTAA between India and Russia-AIT-2010-79-AAR whether Cess levied under section 5 of Textile Committees Act, 1963 is includable as a component of CVD-AIT-2010-78-HC Toilet linen and kitchen linen, of terry toweling or similar terry fabric, of cotton and of other textile materials added in Focus Product Scheme for exports made after 1st Jan 2010-DGFT PN 46 TDS on payment of interest on time deposits under Section 194A of the Income Tax Act by banks following Core-Branch Banking Solutions software-Income Tax Circular No.3 Duty Credit Scrips can also be used / debited towards payment of Customs Duties in case of EO defaults under Authorizations issued under Chapters 4 and 5 of the Policy-DGFT Notification No.32 SC Ruling-the nature of roll over premium charge incurred by the assessee as also the scope and applicability of Section 43A of the Income Tax Act, 1961, in the context of such charges-we find no merit in the contention of the assessee that roll over charges have nothing to do with the fluctuation in the rate of exchange-AIT-2010-75-SC Pre-authentication of excise invoices dispensed with Excise duty on Goggles and OTS cans hiked to 10 per cent av gas and mosquito net impregnated with insecticides subjected to 4 per cent excise Outright exemption from additional duty of customs (of 4%) leviable under sub-section (5) of section 3 of the Customs Tariff Act, 1975 to goods imported in a pre-packaged form and intended for retail sale Benefit of allowing Cenvat credit to be reversed on proportionate basis (when common inputs are used for the manufacture of dutiable and exempt products) extended retrospectively Bad News for ladies-sanitary napkins & kids diapers subjected to 10 per cent excise excise duty @ 4% imposed on specified IT products like microprocessor other than motherboards, floppy disc drives, CD-Rom drive etc when these items are meant for external use with a computer or laptop as a plug-in device Packaged software or canned software exempted from excise excise duty on Cartons, boxes and cases, of corrugated paper or paperboard manufactured by Standalone manufacturers lowered from 8% to 4%

JUDGMENTS

CENTRAL EXCISE

CUSTOMS

exchange rate

SERVICE TAX

INCOME TAX

VAT

FINANCE ACTS

FINANCE BILLS

EOU STPI

SEZ

DGFT

RBI

NTT

RESOURCES

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26^th June, 2001

Notification No.35/2001-Central Excise(N. T.)

In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration in specified cases: -

(1) Application for registration: Every person specified under sub-rule (1) of rule 9, unless exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself registered with the jurisdictional Superintendent of Central Excise by applying in the form specified in Annexure-I;

(2) Registration of different premises of the same registered person: If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises.

(3) Registration Certificate and Number: Registration Certificate in the Form specified in Annexure-II containing registration number shall be granted within seven days of the receipt of the duly complete application.

(4) Transfer of Business: Where a registered person transfers his business to another person, the transferee shall get himself registered afresh.

(5) Change in the Constitution: Where a registered person is a firm or a company or association of persons, any change in the constitution of firm, company or association, shall be intimated to the jurisdictional Central Excise Officer within thirty days of such change.

(6) De-registration: Every registered person, who ceases to carry on the operation for which he is registered, shall de-register himself by making a declaration in the form specified in Annexure-III and depositing his registration certificate with the Superintendent of Central Excise.

(7) Revocation or suspension of registration: A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the Act or the rules made thereunder or has been convicted of an offence under section 161, read with section 109 or with section 116 of the Indian Penal Code (45 of 1860).

Annexure-I

FORM A-1

Application for Registration to cure/produce/manufacture/conduct wholesale trade/act as a broker

or commission agent/obtain excisable goods, for industrial purpose etc.

[ Rule 9 ]

(Delete the letters and words not applicable)

The Superintendent of Central Excise,

Sir,

I/We_____________________________Son/Daughter(s) of___________________ residing at ____________________hereby request that I/We _______________________ may be issued a registration certificate under Rule 9 for the purposes indicated in the schedule. Other details required are also furnished in the schedule.

2. I/We___________________ agree to abide by all the terms and conditions of the registration which may be imposed from time to time.

3. I/We_________________________ agree to abide by all the provisions of Central Excise (No.2) Rules, 2001 and any orders issued thereunder.

4. I/We_________________ declare to the best of my/our knowledge and belief the information furnished herein is true and complete.

Place:

Date:

Signature of the applicant

(Signatures)

…………………………………………………..tear here………………………………………………

ACKNOWLEDGEMENT

Received an application for Registration from Ms./Mr./Smt. __________________ Son/Daughter of __________________ for registration under Rule 9

Date:

Rubber stamp of the officer

receiving the application.

SCHEDULE

1. Name and address of the person applying for the registration :

2. Details of the premises where the activity proposed is to be carried on : (attach details of plan of Building/Plant/Machinery etc.)

3. Details of the proprietors/all partners/Directors of the company including :

(a) Name(s)

(b) Address(es)

(i) Official

(ii) Residential

Sl. No.

Description of Excisable goods

Tariff

Classification

The purpose for which the registration is sought for

Remarks

5. In case the application is for obtaining excisable goods to be used for special industrial purposes,additional details as below may be furnished.

(i) Estimated quantity of each case of goods and value of such goods likely to be used during the year

(ii) Commodities to be manufactured and issue of each commodity during the year

(iii) Manner of manufacture

(iv) Purpose to which manufactured product is supplied

(v) Source from which excisable goods will be obtained

(vi) Remarks

6. In case the application is for obtaining permission for warehousing, additional details in the format

furnished below may be given:

1. Village/town

2. District

_________________________________________________________________________________

Distinguishing letter or number or Detailed description of each Purpose of each

letter and number of each

_________________________________________________________________________________

3. Description of each main division or sub-division of the warehouse or store-room

4. Area and total storage capacity

5. Varieties of excisable product to be stored

6. Estimated quantity of each variety of such products to be stored during each financial year:

Annexure-II

Original (for applicant)

Duplicate (for Division)

Triplicate (for Range)

FORM RC

Proforma of Registration Certificate

Sr. No.

Range:

Division:

Commissionerate:

Registration Certificate to cure, produce, manufacture, carry on wholesale trade/business/broker or commission agent or otherwise deal in excisable goods, act as a user of excisable goods for special industrial purposes (See Rule 9)

(Delete the letters/words not applicable)

1. ....................... of ..................... having undertaken to comply with the conditions prescribed in the Central Excise Rules, 2001 and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department to undertake activities as detailed in the Schedule.

2. Certificate is valid only for the premises and purposes specified in the Schedule and for no other purposes and premises.

3. Registration certificate is not transferable.

4. No corrections in the certificate will be valid unless ordered and attested by the Superintendent of Central Excise.

5. This certificate shall remain valid till the holder carries on the activity for which a certificate has been issued or surrenders the certificate whichever is earlier.

6. The grant of this certificate shall be without prejudice to the rights of any other person over the registered premises or purpose to which such person may be lawfully entitled.

SCHEDULE TO REGISTRATION CERTIFICATE

1. Name and address of the person to whom the registration certificate has been granted:

2. Address and specification of the premises :

3. Sl. Description of Purpose for Remarks No. Excisable goods which registered

_____________________________________________________________________________

Place:

Date :

Signature of the registering Authority

Annexure III

The Superintendent of Central Excise,

(Address of the Range)_____________

_____________________________________

Subject: Surrender of Registration Certificate –

I/We, _________________________________ of M/s ________________________,

duly authorised in this behalf by the proprietor/ firm/company declare that we do not require registration with the Central Excise and therefore hereby surrender and deposit with you the original copy of the Registration Certificate No. ________________________ issued to me on _______________ (date) in terms of the provisions of rule 9 read with notification No. ___________________ dated ___________ .

I/We further declare that duty has been paid in respect of all excisable goods manufactured and remaining in the factory, which are liable to duty.

I/We also declare that there is no government due pending against us and that there is no demand pending against us under Central Excise Act, 1944 (1 of 1944) and rule made thereunder pending as on the date of surrendering the Registration Certificate.

Signature of the Registrant or the authorised signatory

with full name, date and seal.

Acknowledgement

I hereby acknowledge receipt of "Registration Certificate No.____________________ in original. Surrender of registration shall be subject to correctness of the declaration made above.

Superintendent of Central Excise

with full name, date and seal.

This notification shall come into force on 1^st July, 2001.

F. No. 201/12/2001-CX.6

(P.K. Sinha)

Under Secretary to the Government of India