In exercise of powers conferred by sub-section (1) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 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 hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.47/2001-Customs, dated the 10th May, 2001.
WHEREAS in the matter of import of Phosphoric acid (Technical grade), falling under sub-heading No. 2809.20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People’s Republic of China, the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 9th April, 2001.
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
Notification No.S.O.956(E) – Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in exercise of the powers conferred on me by the Government of India, Central Board of Direct Taxes, New Delhi, Notification No. 7842 in F. No. 279/17/88-ITJ/S.O. 361(E), dated 30th March, 1988, 1, the Chief Commissioner of Income-tax, Kolkata1, hereby
Circular No. 586/23/2001-CX Attention is drawn to the ‘preface’ of the Manual, in which it is mentioned that the contents therein shall be treated as instructions of the Board in supersession of all instructions that existed prior to 1.9.2001 on identical issues. There are certain instructions in the Manual, which are in nature of ‘supplementary instructions’ under the provisions of rule 32 of the Central Excise (No.2) Rules, 2001 and they have to be given due cognizance