'No service element in sale of prospectus, admission forms'

Can you please explain how safeguard duty is calculated? Is it on the basis of value or quantity, or some other parameter?
The notifications levying safeguard duty state how much duty is to be levied and how the duty is to be levied. For example, in the notifications relating to safeguard duty on caustic soda lye, phthalic anhydride, electrical insulators, hot-rolled products of stainless steel-304 grade, saturated fatty alcohols and seamless pipes and tubes, safeguard duty has been levied as a certain percentage of the assessable value. However, in the case of 3-dimethyl butyl-N'Phenylenediamine, carbon black and sodium nitrite, the safeguard duty has been imposed as a percentage of the assessable value minus the anti-dumping duty payable. Therefore, as always, the notification must be read very carefully.

We bought some goods on the high seas from another party. The goods originated in a country with whom we have a Preferential Trade Agreement. But the Customs are not giving us the benefit of concessional duty, as the certificate of origin (COO) made out by the exporter bears the name of the original importer, and not our name. Also, the invoice number mentioned on the COO is different from the invoice number of the high-seas seller. Can we get exemption?
You may draw the attention of your Customs authorities to the Standing Order no. 06/2012 dated February 22, 2012 [issued from File No. S/22-Gen-215/2011-12 AM (I)] by the Commissioner of Customs (Import) at the Jawaharlal Nehru Customs House, Nhava Sheva. It says that under Free Trade Agreements, COO is issued for a specific consignment under the relevant Rules of Origin agreed between the contracting parties, conferring originating status on the goods. Thus, if the goods are 'originating' under the relevant rules and if the goods under import can be correlated to those covered under the COO, the 'importer' under high-sea sale may avail the benefit of 'origin' under the relevant Free Trade Agreement subject to fulfilment of the Foreign Trade Policy and any other laws in force, says the Standing Order.

We run coaching classes. On sale of our prospectus and admission forms, the department is demanding service tax. Is this correct?
Prospectus and admission forms are sold for a consideration to students who desire to join coaching classes, but they may not actually seek or take admission to your classes or get admission due to limited number of seats. I see no service element in this sales transaction. In this connection, you may refer to the case of True Educational Institute Pvt. Ltd. [2014 (35) STR 607 (Tri. Mumbai)].

We obtained Focus Market Scheme (FMS) benefits against some exports, but now our buyers have raised some claims on the ground of quality. Our bankers are asking us to surrender proportionate export incentives, but we have already utilised the FMS duty credit scrips. How to proceed further?

You can buy FMS scrips in the market and surrender them to the concerned licensing authority and submit the evidence to your bank.
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