In view of this, it is hereby clarified that the said goods may henceforth be classified under heading 94.04 of the Customs tariff from the date of issue of this Circular. Board”s circular, till it is in force, is binding on the field formations. Therefore, it may kindly be noted that change of classification of the said goods will only be prospective and assessments of all Bills of Entry filed between 25.10.2001 i.e. the date on which the earlier Circular no. 56/2001-Cus was issued, till the date of this revised circular, will be under CTH 90.19.
The principal notification No. 23/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 120(E), dated the 1st March, 2002 and was last amended vide notification No. 68 /2003-Customs, dated the 30th April, 2003
The principal notification No. 21/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended vide notification No. 67 /2003-Customs, dated the 30 April, 2003.
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
The principal notification No.30/97-Customs dated, the 1st April, 1997 was published in the Gazette of India, Extraordinary vide GSR 186 (E) dated, the 1st April, 1997 and was lastly amended by Notification No.125/2002-Customs vide GSR 760(E) dated, the 12th November, 2002. The principal notification No.31/97-Customs dated, the 1st April, 1997 was published in the Gazette of India, Extraordinary vide GSR 187(E) dated, the 1st April, 1997 and was lastly amended by notification No.125/2002-Customs vide GSR 760(E) dated, the 12th November, 2002.
THEREFORE, in exercise of the powers conferred by sub-section (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 88/98-Customs, dated the 17th November, 1998 [G.S.R. 681 (E), dated the 17th November, 1998], namely.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2003-NT-Customs, dated the 25th April, 2003.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.30/2003-NT-Customs, dated the 25th April, 2003.
Notification No.137 – Income Tax In exercise of the powers conferred by sub-section (2) of section 138 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), the Central Government having regard to all the relevant factors, hereby directs that no public servant shall produce before any person or authority any such document or record or any information
Circular No. 5 of 2003-Income Tax Rules 7A and 7B of the Income-tax Rules, 1962 inserted by the Income-tax (Second Amendment) Rules, 2001 w.e.f. 1-4-2002 provide that income from manufacture of rubber and coffee, as mentioned therein, shall be computed as if it were income derived from business and a specified percentage of such income shall be deemed to be income liable to tax
