This Article is Exhaustive analysis of Amendment related to Central Excise Duty and Custom Duty proposed to be carried out by Finance Act 2017 or Union Budget 2017 in a Tabular Format of both Tariff and Non-Tariff Amendment. Article explain in simple Language Relevant Clause of Finance Bill 2017 as Presented in Lok Sabha, Nature of Amendment, Date of Applicability of Amendment and a Brief on amendment in Simple Language for easy understanding of Our Readers.
EXECUTIVE SUMMARY OF FINANCE BILL,2017–CENTRAL EXCISE- NON- TARIFF
| Particulars Of Amendment | Clause(S) Of F. Bill, 2017 | Section | Amended / Newly Inserted | Applicable W.E.F. | Brief Of Amendment |
| Substitute the Advance Ruling Authority with Advance Ruling Authority under Income Tax Act | 111 | 23A | Amendment | Date of enactment | New clause is being inserted to appoint Advance Ruling Authority constituted under Income Tax Act, as advance Ruling Authority under Central Excise Act |
| Consequential change due to change in Advance Ruling Authority | 112 | 23B | Omission | Date of enactment | Omission of section regarding Non-invalidate of proceedings on vacancy in advance ruling |
| Increase in Fees for seeking Advance Ruling | 113 | 23C | Amendment | Date of enactment | Section 23C is being amended so as to increase the application fee for seeking advance ruling from rupees two thousand five hundred to rupees ten thousand on the lines of the Income-tax Act. |
| Time limit for passing Advance Ruling order | 114 | 23D | Amendment | Date of enactment | Section 23D is being amended so as to provide time of limit of six months (earlier 90 days) by which Authority shall pronounce its ruling on the lines of the Income-tax Act. |
| Transfer of all pending cases of Advance Ruling | 115 | 23-I | New insertion | Date of enactment | A new section 23-I is being inserted so as to provide for transferring the pending applications before the Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the Authority constituted under section 245-O of the Income-tax Act from the stage at which such proceedings stood as on the date on which the Finance Bill, 2017 receives the assent of the President. |
| Application to settlement commission | 116 | 32E | Amendment | Date of enactment | Section 32E is being amended so as to insert a new sub-section (5) therein to enable any person, other than assessee, referred to in sub-section (1) to make an application to the Settlement Commission. |
| Rectification of mistake apparent from records | 117 | 32F | Amendment | Date of enactment | Section 32F is being amended so as to substitute certain words therein. It further seeks to insert a new sub-section (5A) therein to enable the Settlement Commission to amend the order passed by it under sub-section (5), to rectify any error apparent on the face of record. |
| Remission of duty on goods lost or destroyed due to natural causes | Central Excise Rules, 2002
(No-5/2017) |
21 | Amendment | Sub-rule (2) is being inserted in rule 21 of Central Excise Rules, 2002 so as to provide for a time limit of three months [further extendable by 6 months] for granting remission of duty under the said rule 21 read with section 5 of the Central Excise Act, 1944. | |
| Cenvat Credit for transfer of credit on shifting, sale, merger of factory | CENVAT Credit Rules, 2004
(No-5/2017) |
10 | Amendment | Sub-rule (4) is being inserted in rule 10 of CENVAT Credit Rules, 2004 so as to provide for a time limit of three months [further extendable by 6 months] for approval of requests regarding transfer of CENVAT credit on shifting, sale, merger, etc. of the factory. |
EXECUTIVE SUMMARY OF FINANCE BILL,2017–CUSTOMS- NON- TARIFF
| Particulars Of Amendment | Clause(S) Of F. Bill, 2017 | Section | Amended / Newly Inserted | Applicable
W.E.F. |
Brief Of Amendment |
| To insert new clause defining beneficial owner and seeks to make consequential changes in other clauses. | 88 | 2 | Insert and amendment | Date of enactment | Amendment to :
(a) insert new clause (3A) to define a beneficial owner as any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported; (b) Clause 13 to include Foreign Post Office and International Courier Terminal as Customs Station; (c) Clause 20 to includes the beneficial owner in definition of exporter; (d) Clause 26 to include the beneficial owner in definition of importer; (e) define Foreign Post Office in clause 20A and International Courier Terminal in clause 28A |
| Empower the Board to notify Foreign Post Offices and International Courier Terminals. | 89 | 7 | Amendment | Date of enactment | Amendment in section 7 to accommodate the amendment to appoint foreign post office and International Courier Terminal as custom stations. |
| Amendment to simply the production of information/documents | 90 | 17 | Amendment | Date of enactment | Section 17 is being amended to rationalize the requirement of documents for verification of self- assessment. |
| Amendment to refund of claim of duty paid in excess evident from bill of entry | 91 | 27 | Amendment | Sub-section (2) of section 27 is being amended so as to keep outside the ambit of unjust enrichment, the refund of duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made, where-
(i) such excess payment is evident from the bill of entry in the case of self- assessed bill of entry or (ii) the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment. Meaning thereby the person claiming refund need to proof of passing of tax burden & unjust enrichment. |
|
| Amendment to appoint Advance Ruling Authority as constituted under Income Tax Act, to be Advance Ruling Authority under Custom Act. | 92, 93& 94 | 28E & 28F | Section 28E, 28F are being amended and section 28G is being omitted to give effect in change Advance Ruling Authority. | Section 28E & 28F are being amended so as to provide that the authority for Advance Ruling constituted under section 245- O of the Income-tax Act, 1961, shall be the authority for giving advance rulings for the purpose of Customs Act.
It is to abolish the advance ruling authority under Customs and transfer all power, pending cases to Advance Ruling Authority constituted under Income Tax Act, |
|
| Increase the fees for filing the Advance Ruling application. | 95 | 28H | Amendment | Date of enactment | Section 28H is being amended so as to increase the application fee for seeking advance ruling from Rs. 2,500/- to Rs. 10,000/- on the lines of the Income-tax Act.
This is to synchronize the Advance Ruling procedure as per Income Tax Act. |
| Increase in period for pronounce advance ruling to 6 months | 96 | 28I | Amendment | Date of enactment | Sub-section (6) of section 28I is being amended so as to provide time of limit of 6 months (earlier 90 days) by which Authority shall pronounce its ruling on the lines of the Income-tax Act.
This is to synchronize the Advance Ruling procedure as per Income Tax Act. |
| Declaration of information by conveyance coming outside India | 97 | 30A | New Section | Date of enactment | A new section 30A is being introduced so as to make it obligatory on the person-in- charge of a conveyance that enters India from any place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette,
– to deliver to the proper officer the passenger and crew arrival manifest before arrival in the case of an aircraft or a vessel – and upon arrival in the case of a vehicle; and – passenger name record information of arriving passengers in prescribed form and time The section also intends to provide for imposition of a penalty not exceeding Rs. 50,000/- as may be prescribed, in the case of delay in delivering the information. |
| Requirement to furnish passenger details by conveyance going outside India | 98 | 41A | New Insertion | Date of enactment | A new section 41A is being introduced so as to make it obligatory on the person-in- charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, – to deliver to the proper officer the passenger and crew departure manifest and passenger name record information of departing passengers before the departure of the conveyance in prescribed form and time.
The section also intends to provide for a penalty not exceeding Rs. 50,000/- as may be prescribed in the case of delay in delivering the information. |
| Mandatory to file bill of entry before end of next day | 99 | 46 | Amendment | Date of enactment | Section 46 is being substituted so as to make it mandatory to file the bill of entry before the end of the next day following the day (excluding holidays) on which the vessel or aircraft or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing and to provide for imposition of such charges for late presentation of the bill of entry as may be prescribed.
This is to avoid unwanted storage of goods due to delay in filing bill of entry. |
| Consequential change for payment of Import duty on filing of bill of entry or otherwise | 100 | 47 | Amendment | Section 47 is being amended so as to provide the manner of payment of duty and interest thereon in the case of self-assessed bills of entry or, as the case may be, assessed, reassessed or provisionally assessed bills of entry. | |
| Providing the time limit for storage | 101 | 49 | Amendment | Date of enactment | Section 49 is being amended to extend the facility of storage under section 49 to imported goods entered for warehousing before their removal.
Also providing time limit of 30 days to such storage. |
| Clearance of warehoused Goods | 102 | 69 | Amendment | Date of enactment | Section 69 relating to clearance of warehoused goods for exportation is being amended to align it with the proposed omission of section 82. |
| Omission of Label for import/export through post | 103 | 82 | Omission | Date of enactment | Section 82 relating to label or declaration accompanying goods to be treated as entry is being omitted. |
| Power to Board to provide form for bill of import/export, by post | 104 | 84 | Amendment | Date of enactment | Section 84 is being amended to empower the Board to make regulations to provide for the form and manner in which an entry may be made in respect of goods imported or to be exported by post. |
| Application to Settlement Commission | 105 | 127B | Amendment | Date of enactment | Section 127B is being amended so as to insert a new sub-section (5) therein to enable any person, other than applicant, referred to in sub-section (1) to make an application to the Settlement Commission. |
| Rectification of mistake apparent from records, by Settlement Commission | 106 | 127C | Amendment | Date of enactment | Sub-section (3) of section 127C is being amended so as to substitute certain words therein. It further seeks to insert a new sub-section (5A) therein to enable the Settlement Commission to amend the order passed by it under sub-section (5), to rectify any error apparent on the face of record. |
| Empowering board to prescribed the forms | 107 | 157 | Amendment | Date of enactment | Section 157 is being amended so as to empower Board to make regulations for specifying the form, particulars, manner and time of providing the passenger and crew manifest for arrival and departure and passenger name record information and penalty in the case of delay in delivering the information. |
EXECUTIVE SUMMARY OF FINANCE BILL,2017–CENTRAL EXCISE & CUSTOM DUTY – TARIFF
| B. | Amendments affecting rates of BCD [Clause 109(a) of the Finance Bill, 2017] | Rate of Duty | |
| Commodity | From | To | |
| 1. | Cashew nut, roasted, salted or roasted and salted | 30% | 45% |
| 2. | RO membrane element for household type filters | 7.5% | 10% |
The amendments involving increase in the duty rates will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.
I. AMENDMENT IN THE SECOND SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 [Clause 110 of the Finance Bill, 2017]
| S. No. | Amendment | ||
| Amendments affecting rates of Export duty | Rate of Duty | ||
| From | To | ||
| Ores and concentrates | |||
| 1. | Other aluminum ores and concentrates | Nil | 30% |
The above amendment involving increase in the duty rate will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.
II. OTHER PROPOSALS INVOLVING CHANGES IN BCD, CVD, SAD AND EXPORT DUTY RATES
| S. No. | Commodity | BCD/Excise/CV duty/SAD/Export Duty | |
| A. | Ores and Concentrates | From | To |
| 1. | Other aluminium ores, including laterite | Export Duty – Nil | Export Duty – 15% |
| B. | Mineral fuels and Mineral oils | ||
| 2. | Liquefied Natural Gas | BCD – 5% | BCD – 2.5% |
| C. | Chemicals & Petrochemicals | ||
| 3. | o-Xylene | BCD – 2.5% | BCD – Nil |
| 4. | Medium Quality Terephthalic Acid (MTA) & Qualified Terephthalic Acid (QTA) | BCD – 7.5% | BCD – 5% |
| 5. | 2-Ethyl Anthraquinone [29146990] for use in manufacture of hydrogen peroxide, subject to actual user condition | BCD – 7.5% | BCD – 2.5% |
| 6. | Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors, subject to actual user condition | BCD – 7.5% | BCD – 5% |
| 7. | Vinyl Polyethylene Glycol (VPEG) for use in manufacture of Poly Carboxylate Ether, subject to actual user condition | BCD – 10% | BCD – 7.5% |
| D. | Textiles | ||
| 8. | Nylon mono filament yarn for use in monofilament long line system for Tuna fishing, subject to certain specified conditions | BCD – 7.5% | BCD – 5% |
–
| E. | Finished Leather, Footwear and Other Leather Products | |||
| 9. | Vegetable tanning extracts, namely Wattle extract and Myrobalan fruit Extract | BCD – 7.5% | BCD – 2.5% | |
| 10. | Limit of duty free import of eligible items for manufacture of leather footwear or synthetic footwear or other leather products for use in the manufacture of said goods for export | 3% of FOB value of said goods exported during the preceding financial year | 5% of FOB value of said goods exported during the preceding financial year | |
| F. | Metals | |||
| 11. | Co-polymer coated MS tapes / stainless steel tapes for manufacture of telecommunication grade optical fibres or optical fibre cables, subject to actual user condition | BCD – Nil | BCD – 10% | |
| 12. | Nickel | BCD – 2.5% | BCD – Nil | |
| 13. | MgO coated cold rolled steel coils [7225 19 90] for use in manufacture of CRGO steel, subject to actual user condition | BCD – 10% | BCD – 5% | |
| 14. | Hot Rolled Coils [7208], when imported for use in manufacture of welded tubes and pipes falling under heading 7305 or 7306, subject to actual user condition | BCD – 12.5% | BCD – 10% | |
| G. | Capital Goods | |||
| 15. | Ball screws, linear motion guides and CNC systems for use in manufacture of all CNC machine tools, subject to actual user condition | Ball screws and liner motion guides
BCD – 7.5% CNC systems BCD – 10% |
BCD – 2.5% | |
| H. | Electronics / Hardware | |||
| 16. | Populated Printed Circuit Boards (PCBs) for the manufacture of mobile phones, subject to actual user condition | SAD – Nil | SAD – 2% | |
| I. | Renewable Energy | |||
| 17. | Solar tempered glass for use in the manufacture of solar cells/panels/modules subject to actual user condition | BCD – 5% | BCD – Nil | |
| 18. | Parts/raw materials for manufacture of solar tempered glass for use in solar photovoltaic cells/modules, solar power generating equipment or systems, flat plate solar collector, solar photovoltaic module and panel for water pumping and other applications, subject to actual user condition | CVD – 12.5% | CVD – 6% | |
| 19. | Resin and catalyst for manufacture of cast components for Wind Operated Energy Generators [WOEG], subject to actual user condition | BCD – 7.5%
CVD – 12.5% SAD – 4% |
BCD – 5%
CVD – Nil SAD – Nil |
|
| 20. | All items of machinery required for fuel cell based power generating systems to be set up in the country or for demonstration purposes, subject to certain specified conditions | BCD – 10%/7.5%
CVD – 12.5% |
BCD – 5%
CVD – 6% |
|
| 21. | All items of machinery required for balance of systems operating on biogas/ bio-methane/ by-product hydrogen, subject to certain specified conditions | BCD – 10%/7.5%
CVD – 12.5% |
BCD – 5%
CVD – 6% |
|
| J. | Miscellaneous | |||
| 22. | Membrane Sheet and Tricot / Spacer for use in manufacture of RO membrane element for household type filters, subject to actual user condition | CVD – 12.5% | CVD – 6% | |
| 23. | All parts for manufacture of LED lights or fixtures, including LED lamps, subject to actual user condition | Applicable BCD, CVD | BCD – 5%
CVD – 6% |
|
| 24. | All inputs for use in the manufacture of LED Driver and MCPCB for LED lights or fixtures, including LED lamps, subject to actual user condition | Applicable BCD | 5% | |
| 25. | De-minimis customs duties exemption limit for goods imported through parcels, packets and letters | Duty payable not exceeding Rs.100 per consignment | CIF value not exceeding Rs.1000 per consignment | |
| 26. | Miniaturized POS card reader for m-POS (not including mobile phones, or tablet computers), micro ATM as per standards version 1.5.1, Finger Print Reader / Scanner or Iris Scanner | Applicable BCD, CVD SAD | BCD – Nil
CVD – Nil SAD – Nil |
|
| 27. | Parts and components for manufacture of miniaturized POS card reader for m-POS (not including mobile phones, or tablet computers), micro ATM as per standards version 1.5.1, Finger Print Reader / Scanner or Iris Scanner, subject to actual user condition | Applicable BCD, CVD SAD | BCD – Nil
CVD – Nil SAD – Nil |
|
| 28 | Silver medallion, silver coins having silver content not below 99.9%, semi- manufactured form of silver and articles of silver | CVD – Nil | CVD – 12.5% | |
| 29 | Goods imported for petroleum and coal bed methane operations by availing of the benefit of notification No.12/2012- Customs, dated 17.03.2012 [S. No.357A] no longer required for the said purpose are being allowed to be disposed of on payment of applicable customs duties or excise duty, on the depreciated value calculated as per straight line method (subject to depreciated value not being less than 30% of the original value) of such goods. | |||
III. AMENDMENTS IN THE FIRST SCHEDULE TO THE CENTRAL EXCISE TARIFF ACT, 1985 [Clause 118 of the Finance Bill, 2017]
| S. No. | Amendment | |||
| Amendments involving change in the rate of Basic Excise Duty | Rate of Duty | |||
| Commodity | From | To | ||
| A. | Tobacco and Tobacco Products | |||
| 1. | Cigar and cheroots | 12.5% or Rs.3755 per thousand, whichever is higher | 12.5% or Rs.4006 per thousand, whichever is higher | |
| 2. | Cigarillos | 12.5% or Rs.3755 per thousand, whichever is higher | 12.5% or Rs.4006 per thousand, whichever is higher | |
| 3. | Cigarettes of tobacco substitutes | Rs.3755 per thousand | Rs.4006 per thousand | |
| 4. | Cigarillos of tobacco substitutes | 12.5% or Rs.3755 per thousand, whichever is higher | 12.5% or Rs.4006 per thousand, whichever is higher | |
| 5. | Others of tobacco substitutes | 12.5% or Rs.3755 per thousand, whichever is higher | 12.5% or Rs.4006 per thousand, whichever is higher | |
The amendments involving change in the duty rates will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.
IV. OTHER PROPOSALS INVOLVING CHANGES IN EXCISE DUTY RATES:
| S. No. | Commodity | From | To | |
| Amendments involving change in the rate of Additional | ||||
| Excise duty under Finance Act, 2005 | ||||
| B. | Pan Masala | |||
| 6. | Pan Masala | 6% | 9% | |
| C. | Tobacco and Tobacco Products | |||
| 7. | Unmanufactured tobacco | 4.2% | 8.3% | |
| Amendments involving change in the rate of Basic Excise Duty | ||||
| 8. | Paper rolled biris – handmade | Rs.21 per thousand | Rs.28 per thousand | |
| 9. | Paper rolled biris – machine made | Rs.21 per thousand | Rs.78 per thousand | |
| D. | Renewable Energy | |||
| 10. | Solar tempered glass for use in solar photovoltaic cells/modules, solar power generating equipment or systems, flat plate solar collector, solar photovoltaic module and panel for water pumping and other applications, subject to actual user condition | Nil | 6% | |
| 11. | Parts/raw materials for manufacture of solar tempered glass for use in solar photovoltaic cells/modules, solar power generating equipment or systems, flat plate solar collector, solar photovoltaic module and panel for water pumping and other applications, subject to actual user condition | 12.5% | 6% | |
| 12. | Resin and catalyst for manufacture of cast components for Wind Operated Energy Generators [WOEG], subject to actual user Condition | 12.5% | Nil | |
| 13. | All items of machinery required for fuel cell based power generating systems to be set up in the country or for demonstration purposes | 12.5% | 6% | |
| 14. | All items of machinery required for balance of systems operating on biogas/ bio-methane/ by-product hydrogen | 12.5% | 6% | |
| E. | Miscellaneous | |||
| 15. | Membrane Sheet and Tricot / Spacer for use in manufacture of RO membrane element for household type filters, subject to actual user condition | 12.5% | 6% | |
| 17. | All parts for manufacture of LED lights or fixtures, including LED lamps, subject to actual user condition | Applicable duty | 6% | |
| 18. | Miniaturized POS card reader for m-POS (not including mobile phones, or tablet computers), micro ATM as per standards version 1.5.1, Finger Print Reader / Scanner or Iris Scanner | Applicable duty | Nil | |
| 19. | Parts and components for manufacture of miniaturized POS card reader for m-POS (not including mobile phones, or tablet computers), micro ATM as per standards version 1.5.1, Finger Print Reader / Scanner or Iris Scanner, subject to actual user Condition | Applicable duty | Nil | |
| 20. | a. Waste and scrap of precious metals or metals clad with precious metals arising in course of manufacture of goods falling in Chapter 71 | Nil | Nil, subject to the condition that no credit of duty paid on inputs or input services or capital goods has been availed by manufacturer of such goods | |
| b. Strips, wires, sheets, plates and foils of silver | ||||
| c. Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire | ||||
| d. Silver coin of purity 99.9% and above, bearing a brand name when manufactured from silver on which appropriate duty of customs or excise has been paid |
V. AMENDMENTS IN THE CENTRAL EXCISE RULES, 2002 AND THE CENVAT CREDIT RULES, 2004
| S. No. | Amendment |
| 1 | Sub-rule (2) is being inserted in rule 21 of Central Excise Rules, 2002 so as to provide for a time limit of three months [further extendable by 6 months] for granting remission of duty under the said rule 21 read with section 5 of the Central Excise Act, 1944. |
| 2
|
Sub-rule (4) is being inserted in rule 10 of CENVAT Credit Rules, 2004 so as to provide for a time limit of three months [further extendable by 6 months] for approval of requests regarding transfer of CENVAT credit on shifting, sale, merger, etc. of the factory. |
VI. RETROSPECTIVE AMENDMENT
| S. No. | Amendment | Clause of the Finance Bill 2016 | ||||
| 1. | To retrospectively [that is with effect from 01.01.2017] specify a tariff rate of excise duty of 12.5% [as against present tariff rate of 27%] on motor vehicles for transport of more than 13 persons falling under tariff items 8702 90 21 to 8702 90 29 of the First Schedule to the Central Excise Tariff Act, 1985. | [119] | ||||
| VI. AMENDMENT IN THE SEVENTH SCHEDULE TO THE FINANCE ACT, 2005
(Clause 146 of the Finance Bill, 2017) |
||||||
| S. No. | Amendment | |||||
| Amendments involving change in the rate of Additional Excise duty | Rate of duty | |||||
| Commodity | From | To | ||||
| A. | Tobacco and Tobacco Products | |||||
| 1. | Non-filter Cigarettes of length not exceeding 65mm | Rs.215 per thousand | Rs.311 per thousand | |||
| 2. | Non-filter Cigarettes of length exceeding 65mm but not exceeding 70mm | Rs.370 per thousand | Rs.541 per thousand | |||
| 3. | Filter Cigarettes of length not exceeding 65mm | Rs.215 per thousand | Rs.311 per thousand | |||
| 4. | Filter Cigarettes of length exceeding 65mm but not exceeding 70mm | Rs.260 per thousand | Rs.386 per thousand | |||
| 5. | Filter Cigarettes of length exceeding 70mm but not exceeding 75mm | Rs.370 per thousand | Rs.541 per thousand | |||
| 6. | Other Cigarettes | Rs.560 per thousand | Rs.811 per thousand | |||
| 7. | Chewing tobacco (including filter khaini) | 10% | 12% | |||
| 8. | Jarda scented tobacco | 10% | 12% | |||
| 9. | Pan Masala containing Tobacco (Gutkha) | 10% | 12% | |||
The amendments involving change in the duty rates will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.
I. [ Contribution by CA. Sanjay Kumar Agarwal, Central Council Member, Mem No. 085252, author is available at eMail-id: [email protected]]
II [ Contribution by CA. Anil Kumar Jain, Former Chairman – NIRC, Mem No. 084559, author is available at eMail-id: [email protected]]
III. [Contribution by CA. Vijay Kumar Gupta, Mem No. 088169, author is available at eMail-id: [email protected]]
IV. [Contribution by CA. Sidharth Jain, Mem No. 099165, author is available at eMail-id: [email protected]]
V. [Contribution by CA. Ajesh Aggarwal, Mem No. 087781, author is available at eMail-id: [email protected]]
VI. [Contribution by CA. Sunil Kumar Gupta, Mem No. 403420, author is available at eMail-id: [email protected]]
VII. [Contribution by CA. Amar Pal, Mem No. 510630, author is available at eMail-id: [email protected]]
VIII. [Contribution by CA. Monika Aggarwal, Mem No. 510695, author is available at eMail-id: [email protected]]
IX. [Contribution by CA. Apoorva Bhardwaj, Mem No. 519147, author is available at eMail-id: [email protected]]
X. [Contribution by CA. Sonia Rani, Mem No. 536697, author is available at eMail-id: [email protected]]
XI. [Contribution by CA. Mohit Mittal, Mem No. 527202, author is available at eMail-id: [email protected]]
XII. [Contribution by CA. Gautam Paliwal, Mem No. 528460, author is available at eMail-id: [email protected]]
XIII. [Contribution by CA. Sanjay Garg, Mem No. 078032, author is available at eMail-id: [email protected]]
XIV. [Contribution by CA. Amit Kumar Aggarwal, Mem No. 531640, author is available at eMail-id: [email protected]]
XV. [Contribution by CA. Ankit Karnani, Mem No. 528113, author is available at eMail-id: [email protected]]
XVI. [Contribution by CA. Puneet goyal, Mem No. 538304, author is available at eMail-id: [email protected]]
XVII. [Contribution by CA. Anand kumar Sharma, Mem No. 412911, author is available at eMail-id: [email protected]]
XVIII. [Contribution by CA. Gaurav Goyal, Mem No. 518698, author is available at eMail-id: [email protected]]
XIX. [Contribution by CA. Sanjay Aggarwal, Mem No. 099763, author is available at eMail-id: [email protected]]
XX. [Contribution by CA. Shantanu Aggarwalla, Mem No. 538538, author is available at eMail-id: [email protected]
