News Update

Proliferate Litigation as much as you canIt is trite law that any refund payable to an assessee has to be disbursed at time of issuance of order u/s 143(1), unless the order withholding the refund has been passed u/s 241A: HCAmalgamation of companies - it is necessary for the amalgamated company to satisfy the mandate of provisions u/s 72A before claiming set off of accumulated loss incurred by the amalgamating company: HCLoss incurred on account of cancellation of forward contracts does not qualify as speculative losses falling within the provisions of Section 43(5): HCAn amount received by assessee on the transfer of family asset would attract the provisions of capital gains, when the same was a part of a family settlement: ITATBihar Polls - Black money worth Rs 35.26 crores & Nepali currencies seizedST - Refund - Findings should only be confined to ascertain whether requirement of Rule 5 of CCR has been complied with or not and establishment of nexus of services cannot be insisted upon: CESTATPradhan inaugurates H-CNG Plant & launches trials in DelhiPayroll data: EPFO adds 10.06 lakh net subscribers in Aug 2020Cus - Department cannot reclassify the goods unilaterally on the basis of the examination report of officers alone and by ignoring pre-shipment inspection certificate: CESTATST - Insurance service provided by Deposit Insurance and Credit Guarantee Corporation to banks is an 'input service', CENVAT credit admissible: CESTATCX - Clandestine removal - Such charges cannot be sustained based on private records & must be established through clinching evidence - moreover, duty demand & penalty are unsustainable as assessee's request to cross examine relevant witnesses was denied: CESTATJio, Qualcomm join hands to toy with 5GIndia amends import tariff of Polybutadiene Rubber under India-Korea CEPA + CBIC issues instruction for OTP-based contactless delivery of international courier packetsJournalist’s alleged killing - Saudi crown prince sued in US CourtCOVID-19: India’s caseload dips below 50K per dayFrom frying pan to fire? - Service of street lighting is classifiable under heading 9991 12 and attracts GST @18%: AAARIndia to go ahead with trade talks with TaiwanPrinting is a service rendered by appellant to himself in order to execute the supply of trade advertising material - supply is of goods [SH 4911 10] attracting GST @12%: AAARRejection order on ROM application does not merge with the original advance ruling: AAARROM order passed by AAR is not appealable u/s 100 of the CGST Act, 2017: AAARRules transgress s.30 of the SEZ Act and also misread Customs ActHenna powder - classification under GST regime
Untitled Document

NOTIFICATION

Dated: June 14, 2006

Whereas the Central Government is satisfied that it is necessary to fix tariff value of cashew kernel for the period commencing on and from the 1st day of July, 2006 to the 30th day of June, 2007;

Now, therefore, in exercise of the powers conferred by Sub-section (1) of Section 3 of the Produce Cess Act, 1966 (15 of 1966) read with Sub-section (2) of Section 14 of the Customs Act, 1962 (52 of 1962), the Central Government hereby fixes, for the purposes of collection of cess, the tariff value in respect of cashew kernel at one thousand six hundred rupees per quintal for the said period.


S.O.906(E)

F.No.9-5/2006-WPT-ES


(P.K. Jalali)
Joint Secretary


NOTIFICATION

Dated : June 14, 2006

In exercise of the powers conferred by Sub-section (2) of Section 3 of the Agriculture Produce Cess Act, 1940 (27 of 1940) (hereinafter referred to as the said Act), the Central Government hereby fixes, for the purposes of levying the customs duty, the tariff value specified in column 4 of the Table given below as the tariff value of the articles specified in the corresponding entry in column 2 of the said Table (being articles included in the Schedule to the said Act), in respect of the unit specified in column 3 of the said Table.

TABLE

Serial number
(as given in the Schedule to the Act)
Name of the article
Unit of quantity
Tariff value
(Rs.)
1
2
3
4
1.

BONES

Bones, broken or crushed (including bone grist but excluding bone meal or bone manure)

Quintal 330.00
2.

BRISTLES

(a) White
Short and Riflings (Less than44 mm)

44 mm to 70 mm

76 mm to 95 mm

102 mm to 127 mm

133 mm and above

(b) Dark

Short and Riflings (Less t h an 44 mm)

44 mm to 70 mm

76 mm to 95 mm

102 mm to 127 mm

133 mm and above

 

 

Kilogram

Kilogram

Kilogram

Kilogram

Kilogram

 

Kilogram

Kilogram

Kilogram

Kilogram

Kilogram

 

 

 

27.00

65.00

75.00

105.00

125.00

 

22.00

95.00

120.00

130.00

115.00

 

3. BUTTER Kilogram 25.00
4.

CEREALS, other than Ri c e and Wheat

Bajra

Jowar

Barley

Maize

Quintal

Quintal

Quintal

Quintal

375.00

375.00

400.00

375.00

6.

FIBRE for brushes

(i) Palmyra Fibres

(ii) Palmyra Stalks

(iii) Other Kinds

Quintal

Quintal

Quintal

1280.00

195.00

110.00

8.

FRUITS

Almonds – in shell

Almonds – without shell

Coconut

Raisin – all kinds

Tamarind

Walnuts – in shell

Walnut Kernel

Quintal

Quintal

Thousand

Quintal

Quintal

Quintal

Quintal

 

2500.00

4400.00

850.00

2500.00

900.00

1700.00

2600.00

 

9.

GHEE

Ghee

Ghee Substitute (including vegetable Ghee
and hydrogenated edible oil and fat mixtures)

Quintal

 

Quintal

6800.00

 

1175.00

10.

HIDES, raw

BUFFALO HIDES (Excluding calf skins)

(i) Arsenicated

(ii) Salted

 

 

Kilogram

Kilogram

 

 

6.00

5.00

11.

MANURES

Manures of animal origin of all kinds. (Including prawns
powder but excluding bone meal or bone manure)


Bone meal or bone manure

 

Quintal

 

 

Quintal

 

190.00

 

 

110.00

12.

OIL CAKES


Ground nut oil cake and meal


Linseed oil cake


Mhowa oil Cake and Meal


Niger and Kardi oil cake and meal

Salseed meal


Oil cakes and meals other kinds

 

Metric Tonne

Metric Tonne

Metric Tonne

Metric Tonne

Metric Tonne

Metric Tonne

 


2250.00


2000.00


600.00


1400.00


500.00

2000.00

13.

PULSES

Dal (Split) all kinds

Pulses (whole) all kinds

 

Quintal

Quintal

 

1200.00

1200.00

14.

SEEDS

Castor seed

Cotton seed

Groundnut, Decorticated

Linseed

Mustard and Rapeseed

Niger seed

Til (Sesamum)

Tamarind seed (Including dehusked seed)

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

275.00

200.00

1220.00

350.00

1200.00

1025.00

1300.00

250.00

15.

SKINS, raw

Goat skins (Excluding kid skins)

Sheep skins (Excluding Iamb skins)

 

Per piece

Per piece

 

20.00

12.00

16.

SPICES

Ajwain

Aniseed

Celery seed

Coriander seed

Cumin seed (White)

Cumin seed (Black)

Fennel seed

Fenugreek seed

Sawa (Dil) seed

Chillies, Dry

Ginger, Dry

Pepper Black


TURMERIC
(i) Fingers
(ii) Gatha (Bulb)

CARDAMOM
(i) Large Cardamom (Bari Elaichi) Capsules
(ii) Large Cardamom (Bari Elaichi) Seeds
(iii) Small Cardamom (Choti Elaichi) Green or bleached
capsules
28
(iv) Small Cardamom (Choti Elaichi) Seeds

 

 

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Quintal

Kilogram

 

Kilogram

 

Kilogram

Kilogram

 

 

1400.00

2000.00

1500.00

1200.00

3100.00

2000.00

2000.00

1000.00

1150.00

1500.00

2500.00

3500.00

1500.00

1000.00

60.00

 

80.00

 

28.0.00

90.00

 

TOBACCO, unmanufactured

Unmanufactured Flue Cured Virginia

Class I Grades :
1, 2, 3, C (1-4), 2 (C), 3(C)
AF, AF (General), AF (Special)
AS, AS (General), AS (Special)
AT, AT (General), AT (Special)
F(1-4), S(1-4), T(1-4)

Class - II Grades:
4LBY, LG, 4 (C), LBY (C), LG (C), FLG

Class III Grades:
LBY2, LMG, B, Bright - bits, Semi - bright bits,
Dark bits, MG, LBY2 (C), LMG (C), MG (C), B (C).

 

Class IV Grades:
D, DG, Bright - PL, Dark PL, Semi-Bright PL, PL, DBL, DDS,
FS, FS2

Stems and Stem - bits:

Non-Flue cured (Sub-cured, Air - cured, White Burley and
HDBRG variety)

Class - I Grades:
OLBY, ODBG

Class - II Grades:
WBL, WBR, WBD, VBT, VBR, VDR, CBT,
CDK, CHBR, CHL, CBR

Class - III Grades:
VB, VPL, VS, VS2, V - Bits, CP, CPL, NS2,
TLI, TL2, WBPL, WBS, WBS2, JBN, JBT
Kilogram



Class - IV Grades:
Stem and Stem-bits of these varieties

Bidi Tobacco
Chewing, Cheroot, Cigar Tobacco, and Dark
Western Fire Cured Tobacco

 

Chewing, Cheroot, Cigar Tobacco, and Dark


Western Fire Cured Tobacco

 

Kilogram

 

 

Kilogram

 

 

Kilogram

 

 

Kilogram

 

Kilogram

 

 

Kilogram

 

 

Kilogram

 

 

Kilogram

 

 

 

 

 

 

Kilogram

 

 

Kilogram

 

 

 

Kilogram

 

27.00

 

 

24.00

 

 

13.00

 

 

4.00

 

2.00

 

 

15.00

 

 

13.00

 

 

3.00

 

 

 

 

 

 

2.00

 

 

18.00

 

 

 

9.00

18.

VEGETABLES

Garlic


Onions


Potatoes

 

Quintal

Quintal

Quintal

 

725.00

150.00

150.00

19. WHEAT – ALL KINDS Quintal 400.00
20.

WHEAT FLOUR

Wheat Atta

Wheat Flour (Maida)

Suji

 

Quintal

Quintal

Quintal

 

475.00

475.00

475.00

2. This notification shall remain in force on and from the 15th day of July, 2006 to the 30th day of June, 2007.

S.O.907(E)

F.No.9-1/2006-WPT-ES

(P.K. Jalali)
Joint Secretary