10th July , 2003 Notification No. 15/2003 – Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the […]
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 erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 2/2003-Customs, dated the 2nd January, 2003 [G.S.R. 2 (E), dated the 2nd January, 2003], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 2nd January, 2003.
The principal notification No.32/97-Customs dated the 1st April, 1997 was published in the Gazette of India, (Extraordinary) vide GSR No.188 (E), dated the 1st April, 1997 and lastly amended by Notification No.89/99-Customs dated, the 6th July, 1999 vide GSR No. 499(E), dated the 6th July,1999.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue), number 117/94-Customs, dated the 27th April, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 417(E), dated the 27th April, 1994 except as respect things done or omitted to be done before such rescession.
The Project and Equipment Corporation of India Ltd. (PEC)- A Government of India Enterprise shall also be, henceforth, an eligible entity for availment of the quota for the items namely (a) crude sunflower seed or safflower oil or fraction thereof and (b) refined rape, colza or mustard oil-others as indicated at sl. No. 2(1)(c) and 2 (1) (d) of the said public notice.
Notification No. 15 (RE-2003) exempts ATVs from import licensing conditions for off-road sports, recreation, and farm use.
This office has come across cases wherein firms desirous of commencing production by availing of an EPCG licence have been unable to do so on account of non furnishing of Registration Cum Membership Certificate (RCMC) as a manufacturer exporter from the Export Promotion Councils. The Councils have been unable to issue such an RCMC on account of the unit not having commenced production and thus having only a provisional registration number (whether SSI or any other).
I am directed to say that a doubt has been raised regarding levy of service tax on storage of empty containers. The matter has been examined. It is clarified that the handling/storage and warehousing of empty containers would be covered within the scope of storage and warehousing services, as it is covered under the heading goods under section 65(87) of the Finance Act, 1994. The Service Tax would be levible on it
