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Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2009 – Amendment in regulations 2,10,29,42,50, 96,98, Schedules VIII, XI and insertion of regulation 55A.
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Bangalore to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on the following adjudicating authorities mentioned in column (3) of the Table below in respect of the Show Cause Notices in column (2) of the Table for the purpose of adjudicating the matters relating to the Show Cause Notices pertaining to M/s. Gemplus India Private Limited, Bangalore and others, issued by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Bangalore.
Chennai for the purpose of adjudicating the matters relating to Show Cause Notice issued vide F.No. S/IV/24/2006, dated 27th February, 2009, pertaining to M/s. Sun Microsystems and others issued by the Additional Director General, Directorate General of Revenue Intelligence, Bangalore.
for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s. Monte International and others issued vide, DRI F.No. 23/31/2003-DZU/2622-34, dated the 26th May, 2008 and DRI F.No. 23/31/2003-DZU/557, dated the 27th February, 2009 respectively, by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi.
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on.
The principle Notification was published in the Gazette of India vide notification no. 12/97-Customs (N.T.), dated the 2nd April, 1997, [G.S.R. No. 193(E) dated the 2nd April, 1997] and was last amended by notification no. 23/2009-Customs (N.T.), dated the 27th February, 2009 [G.S.R. No. 139 (E), dated the 27th February, 2009].
Since these services are provided free by the dealer on behalf of the assessee, the cost towards this is included in the dealer’s margin (or reimbursed to him). This is one of the considerations for sale of the goods (motor vehicles, consumer items etc.) to the dealer and will therefore be governed by Rule 6 of the Valuation Rules on the same grounds as indicated in respect of Advertisement and Publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value.
Just because Satellite was owned by another company, would not change the colour of payment, which would remain a `royalty’.
The principal notification No. 20/2006-Customs, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1st March, 2006 and was last amended by notification No. 130/2009-Customs, dated the 3rd December, 2009 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 859(E), dated the 3rd December, 2009.
55. All goods falling under heading 9801 covered under S. No. 400A of the Table annexed to the notification No. 21/2002-Customs, dated 1st March, 2002, published in the Gazette of India vide number G.S.R. 118 (E) dated 1st March, 2002
