Defibrillators generally correct arrhythmia (irregular heart rate) and in specific terms “tachy arrhythmia” (fast heart rate). External defibrillators are used in more critical and emergency situations while internal defibrillators are used when the patient is already prepared for surgery. The issue to be decided was whether the external defibrillators when imported with internal paddles for internal use can be considered for exemption at par with defibrillators for internal use.
As regards the delivery of vessels stores list and list of private property in possession of the Master, officer, crew, the same should contain the quantity of store on board at the time of departure from the last port of call and estimated quantity likely to be consumed till the grant of entry inward.
• bring the provisions of this circular to the notice of the listed companies/member brokers/clearing members of the Exchange and also to disseminate the same on the website for easy access to the investors.
Meanwhile, SEBI has vide press release dated November 25, 2003 granted a transition period up to March 31, 2004 to those issuer companies who had issued privately placed debt securities but did not list those securities prior to September 30, 2003 (the date of the circular) to enable them to comply with the provisions of the circular.
I am directed to refer to Board’s Circular No.30-Cus, dated 4.4.2003 issued from F.No.450/30/2003 vide which self assessment scheme for accelerated clearance of import/export cargo was introduced on the pilot basis at Air Customs (both export and import) at Sahar, Mumbai , ICD , Tughlakabad, New Delhi and Chennai Sea Customs ( both import & export).
It is clarified that Rule 3(2)(d) inter- alia provides for the incorporation of average amount of duties paid, on materials wasted in the process of manufacture. In terms of proviso to this Rule, if any waste is sold, the average amount of duties on the waste so sold shall be deducted.
An issue has been raised whether the organisations who are engaged in design, development are maintenance of Software and enter into Annual Maintenance contracts for maintenance of their software, are exempt from Service Tax or not.
The Board has accepted the recommendation of the Conference and it is accordingly clarified that classification of software protection lock shall be done as discussed at para 5 above.
I am directed to say that divergence of practice regarding the classification of Thermal Camera capable of infrared imaging and measuring temperature has been brought to the notice of the Board. This item is being assessed under Customs Tariff Headings 9006.59, CTH 9027.30 or 9027.50 in different Commissionerates.
I am directed to say that divergence of practice regarding the classification of high capacity disc arrays has been brought to the notice of the Board. This item is being assessed under CTH 8471.70 as “Storage Unit” or under CTH 84715000 as a “Digital Processing unit” by different Commissionerates.
