Important Notification & Circulars: January 04

Notification: Customs ADD:

Amendment in Five Customs notifications

The Central Government vide Notification No. 57/2016-Customs (ADD) dated December 31, 2016 has amended five customs notifications basically to carry out editorial changes due shift in Harmonised System Nomenclature (HSN) 2012 to HSN 2017, as follows-

Notification 67/2011- Customs, dated the July 28, 2011 dealing with anti- dumping duty on certain Rubber Chemicals originated in or exported from specified countries
Notification No. 98/2011- Customs dated October 20, 2011 dealing with anti-dumping duty on imports of certain Rubber Chemicals, namely(MBTS) Dibenzothiazole disulphide falling under Chapters 29 and 38 of the First Schedule to the Customs Tariff Act, 1975 originating in, or exported from, People’s Republic of China.
Notification No. 7/2012- Customs (ADD) dated January 13, 2012 dealing with anti-dumping duty on imports of Saccharin originating in, or exported from, People s Republic of China.
Notification No. 51/2012- Customs (ADD) dated December 3, 2012 dealing with imposition of anti-dumping duty on imports of digital offset printing plates when imported from specified countries.
Notification No. 21/2013- Customs (ADD) dated September 6, 2013 dealing with anti dumping duty on imports of Zinc Oxide, originating in, or exported from, the People s Republic of China.

Instructions: Central Excise:

Withdrawal of instructions regarding inclusion of SCN issued in relation to Section 28(11) of the Customs Act on the competency of officers of DGDRI, DGCEI and Customs (Prev.) in the Call Book

The Central Board of Excise and Customs (“the Board”) vide Instruction No. F.No. 276/104/2016-CX.8A (Pt.) dated January 3, 2017 has withdrawn the Board Instruction No. F.No.276/104/2016-CX.8A (Pt.) dated June 29, 2016 and F. No. 276/104/2016-CX.8A (Pt.) dated December 28, 2016 relating to transfer of Show Cause Notice (SCN) issued by DRI, DGCEI and Customs (preventive) to call book till the Special Leave petition filed before the Hon’ble Supreme Court in the case of Mangali Impex Ltd. is finally disposed off, in pursuance of the opinion of the Ld. Solicitor General.

The Ld. Solicitor General has opined, inter alia, that in view of the unconditional stay in force, granted by the Hon’ble Supreme Court the Department could continue with adjudication of the SCN hitherto covered by the Mangali Impex judgment.

Thus, the SCN, which were kept in the Call Book in view of the above said Board Instructions, are to be taken out of the Call Book immediately and the adjudication of such SCN are to be proceeded with in accordance with law.

Notification: FTP:

Amendment in import policy of items classified under Chapter 41 & 43 of ITC (HS), 2012

The Directorate General of Foreign Trade vide Notification No. 33/2015-2020 dated January 3, 2017 has made amendments in import policy of items classified under Chapter 41 and 43 of ITC (HS), 2012- Schedule-1 (Import policy) by prohibiting import of following items-

Reptiles- Exim code 41133000 ,
Mink, whole, with or without head, tail or paws; Exim code 43011000
Fox, whole, with or without head tail or paws; Exim code 43016000
Mink; Exim code 43021100

Further, the import of other furskins, whole, with or without head, tail or paws is free. But import of fur or Chinchilla is Prohibited.

Circular: Maharashtra VAT:

Full or Partial exemption of late fee for late filling of returns

The Maharashtra Government vide Trade Circular No. 1T of 2017 dated January 2, 2017 has informed that the late fees for returns defaulters have been waived by amending the Notification No. VAT 1513/CR 124/Taxn-1 dated January 1, 2014 issued under Section 20(6) of the Maharashtra Value Added Tax Act, 2002 by Notification No. VAT 1516/CR 178/Taxn-1 dated December 28, 2016 and provided limited time opportunity to the returns defaulters to upload their tax returns without payment of late fee or on payment of partial late fee.

Further, if a registered dealer uploads the pending returns for any period upto March 31, 2016 then he shall be eligible to take benefit of the waiver of late fee, depending on the phase, in which he uploads the return. The said scheme of full/partial exemption of the late fee will be operative in two phases as follows;

Sr	Phase	Return filed during the period	Late fee payable
(1)	(2)	(3)	(4)
1	Phase I	1st January 2017 to 31st January 2017.	No late fee payable.
2	Phase II	1st February 201 7 to 28th February 2017.	Rs.2,000/-payable per return.

Further, it is clarified that departmental machinery shall be put into full force after February 28, 2017 for taking stringent action against the defaulters. The returns on or after March 1, 2017 shall be allowed to uploaded on payment of full late fee of Rs. 5,000/-.

Notification: Maharashtra VAT:

Municipal Council of Nandurbar area is notified under Entry 10(a) and Entry 5(a) of Schedule D of MVAT Act, 2002

The Maharashtra Government vide Notification No. VAT. 1516/C.R. 157/Taxation-1. dated December 30, 2016 has notified Municipal Council of Nandurbar area and the period from January 1, 2017 to December 31, 2019 to be area and period covered for the purpose of clause (a) of the entry 10 and clause (a) of entry 5 of Schedule D (dealing with list of goods for which rate of tax is 20% or above) appended to Maharashtra Value added Tax Act, 2002 (“the MVAT Act, 2002”) as follows-

Sr. No.	Name of the commodity	Rate of Tax
(1)	(2)	(3)
5	High Speed Diesel Oil, (a) when delivered (i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette	24%+ Two rupees per litre
	(ii) to a person other than retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette.	24% + Two rupees per litre
10	Any other kind of Motor Spirit, (a) when delivered,- (i) to a retailer for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette	26% +Six rupees per litre
	(ii) to a person other than the retailer having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai,Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette	26% +Six rupees per litre

Thus, with effect of this amendment a tax at the rate of 24%+ Rs. 2 per litre shall be applicable on High Speed Diesel Oil and 26% + Rs 6 per litre on any other kind of Motor spirit, when delivered to Municipal Council of Nandurbar.

Notification: Assam Entry Tax:

Exemption of Entry tax on Point of sale card machine, V-SAT Dish Antennae etc. from January 1, 2017 to March 31, 2017

The Assam Government vide Notification No. FTX.132/2016/2 dated December 28, 2016 has exempted the importer from the liability to pay Entry tax for a period of 3 months staring from January 1, 2017 to March 31, 2017 in respect of entry into a local area, of the following-

(i) Point of Sale (PoS) card swipe machine used to facilitate payment,

(ii) V-SAT Dish Antennae, and

(iii) Mobile wi-fi equipment like Modem, router

Important Notification & Circulars: January 04

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Important Notification & Circulars: January 04

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