2010-TIOL-NEWS-074, Dated: Monday, March 29, 2010

Cenvat Credit - Service Tax paid on GTA – Board's Circular 97/8/2007-ST dated 23.8.2007 and P&H HC decision in Ambuja Cements (2009-TIOL-110-HC-P&H-ST) not available to any of the lower authorities at the time of passing decision – Matter remanded to ascertain whether the three eligibility conditions mentioned in Board Circular are satisfied:MUMBAI CESTAT;

M/s Super Springs Private Ltd Vs CCE & CST, Coimbatore (Dated: Decmber 7, 2009)

Service Tax – Stay/Dispensation of pre-deposit – Business Auxiliary Service – processing of goods on behalf of the client before 16.6.2005 – issue is contentious and no prima facie case has been made for waiver of pre-deposit:CHENNAI CESTAT;

Central Excise – Appeals – Judicial propriety requires that Tribunal refer a matter to a Larger Bench when it has disagreement with the view holding the field on a similar issue – One Coordinate Bench finding fault with another Coordinate Bench is not a healthy way of dealing with the matters – Tribunal order dated November 20, 2009 quashed and matter remitted for fresh consideration – Tribunal directed to hear and decide the case afresh by passing a reasoned order following principles of natural justice – If Tribunal decides to take a view contrary to the view holding the field, then matter to be referred to a Larger Bench for resolution of differences:BOMBAY HIGH COURT;

CCE & CC, Nashik Vs M/s Bhagwati Refineries Pvt Ltd (Dated: January 5, 2010)

Clandestine removal of goods – duty paid forthwith upon having been pointed out by departmental officers – mandatory penalty u/s 11AC of the CEA, 1944 cannot be avoided in view of Bombay HC decision in Sri Ram Aluminium Pvt. Ltd. (2009-TIOL-358-HC-Mum-CX) – Revenue appeal allowed :MUMBAI CESTAT;

M/s General Motors India Pvt Ltd Vs CCE & CC, Vadodara (Dated: January 8, 2010)

Central Excise – capital goods sent to job worker not received back within 180 days – interest under Section 11 AB has to be computed after expiry of 180 days from the date of issue of capital goods to the job-worker

Penalty – the issue only a minor procedural omission and had happened because of mistake – penalty set aside:AHMEDABAD CESTAT;

Central Excise – Classification – Wood H-Beams – H-beams merit classification under heading 4410.90 as article of wood, not elsewhere specified rather than under Heading 4405.90 as wood:CHENNAI CESTAT;

Goods not held liable for confiscation – in absence of the fact that the goods are liable for confiscation, penalty under rule 26 of CER, 2002 cannot be imposed on the applicant, who is broker who arranges transportation of goods – Pre-deposit of penalty waived and stay granted:MUMBAI CESTAT;

CUSTOMS SECTION

DGFT PUBLIC NOTICE

dgft09pn050.pdf

DGFT notifies new Aayat Niryat Form 2EE;

CIRCULAR

cuscir10_008.pdf

Import of Cosmetics under the Drugs and Cosmetics Act, 1940 and Rules made thereunder – regarding;

CASE LAWS

2010-TIOL-194-HC-MUM-CUS.pdf + cus story.pdf

M/s Shree Rajasthan Texchem Ltd Vs UoI (Dated : March 2, 2010 )

Customs – cess under Textile Committees Act payable even if CVD is exempted: the question of law sought to be raised and canvassed revolves around the interpretation of the notification No.110 /95- Cus dated 5th June, 1995 whereunder the Central Government had granted exemption from payment of customs duty in excess of 15% and whole of additional duty of excise. Reading of the said notification nowhere refers to the grant of exemption from the payment of cess payable under section 5A of the Textile Committees Act. The subject notification nowhere in the preamble refers to the grant of exemption from payment of cess under the Act under which the cess is being levied.

Held: in the facts and circumstances of the case exemption from payment of cess was not available to the appellant for want of specific notification in that behalf :BOMBAY HIGH COURT;