Page 28 - Tnc Rajagopalan

Wait continues on high hopes

Levy exemptions for J&K floods

The notifications were issued on the 11th of this month, amid phased polling in the state and a little over three months after the floods

'Advance authorisations dating back 18 months can be clubbed'

Next Budget should be more reformist

Will HLC level with reality?

'Agent's commission can be remitted, or deducted from invoice value'

Unwanted delay in FTP changes

'Onus of proving high-seas sale is an international transfer is on importer'

'Unregistered dealers permitted to claim refund of Special Additional Duty'

Determining when it's a shift in title

'Duty credit scrips can be used to pay customs duties in cases of default'

'Manufactured goods and trading goods should not get mixed up'

'Electronic shipping bill shall be treated as claim for drawback'

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

Exim Matters: Can govt fights be kept out of court?

'Service tax refund can be claimed if Cenvat credit has not been availed of'

'No bar on utilisation of SHIS for the import of second-hand capital goods'

Foreign Trade Policy does not specifically deal with such a situation. The normal rule of interpretation is that any ambiguity in a beneficial legislation must be resolved in favour of the citizen

'Revenue-neutrality plea not sustainable with reference to terminal excise duty'

One's expectations from Jaitley tenure

Jaitley did the bulk of the spadework for a separate legislation on SEZs. Kamal Nath built on it to get the SEZ Act through in 2005

No waiver of interest in cases of export default under EPCG scheme