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Notification No.158 – Income Tax In exercise of the powers conferred by sub-clause (i) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 31,63,38,500 number of “8.5% Tax Free SLR Power Bonds” of rupees one thousand each, issued on and after the 1st October, 2001, by the Reserve Bank of India on behalf of the
Therefore, it is clarified that the term “Cellular Phone” in notification no. 21/2002 Cus(Sl. 313) dated 1.3.2002 covers only hand held mobile phones working on cellular technology. This notification does not cover either fixed wireless terminals or fixed wireless telephones working on cellular technology.
In view of the above, it is clarified that no customs duty or anti-dumping duty should be charged on the amount of Coke Breeze cleared from the factory. However, if the amount of coke breeze is more than 5%, the Assistant Commissioner/Deputy Commissioner concerned should enquire into it and take decision on merits.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [ G.S.R.127(E), dated the 1st March, 2002] and was last amended by notification No.55/2003-Central Excise, dated the 24th June, 2002 [ G.S.R. 510 (E), dated the 24th June, 2003
