Clarification of Membership of Industrial Waste Management

No.10/2/05-PCB/Vol 1287
Date: 12/06/07

Sub: Clarification of Membership of Industrial Waste Management

Association of Goa.

Sir,

The Industrial Waste Management Association has been formed for establishment, development and operation of Secured Landfill site to treat and dispose Hazardous waste requiring landfill.

Industries generating Hazardous waste which requires to be treated and disposed in a landfill should join the association as members.

Industries generating only used oil/ waste oil or recyclable hazardous waste need not join as members of the Association.

sd/-

A.G. Daiwajna

Member Secretary

Last Updated ( Friday, 15 June 2007 )

Preferential Purchase Scheme

No.3/3/98-IND (Part-I)
Government of Goa
INDUSTRIES DEPARTMENT,
Secretariat, Porvorim-Goa.

Dated: – 27th June, 2007.

ORDER

Read:- Order No.3/3/98-IND-Part-I dated 30/04/2007.
Sub:- Preferential Purchase Scheme – Purchase of Products Manufactured by local SSI Units through Rate Contract.

The validity of the Order No. 3/3/93-IND-Part-I dated 30/04/2007 referred above, which is due to expire on 30/06/2007, is hereby extended upto 31/08/2007 or till the date of finalization of fresh Rate Contract under Preferential Purchase Scheme, whichever is earlier.

By order and in the name of the Governor of Goa.

(Hanumant T. Toraskar)

Under Secretary (Industries)

Measures to provide deterrence for tax evaders in the Manufacturing Sector

OFFICE OF THE COMISSIONER OF CUSTOMS AND CENTRAL EXCISE
PLOT NO.6, EDC COMPLEX, PATTO, PANAJI-GOA.
TRADE NOTICE NO.2/2007
CENTRAL EXCISE
F.No. :- V/30/63(C )/06-CX.I
Dated: January 2007

Sub: Measures to provide deterrence for tax evaders in the Manufacturing Sector – reg

Attention is invited to the Notification Nos.30/2006-CE(NT) and 31/2006-CE (NT) both dated 30.12.2006 inserting Rule 12CC in the Central Excise Rules, 2002 and Rule 12 AA in the CENVAT Credit Rules, 2004. Attention is also invited to the Notification No.32/2006-CE(NT) dated 30.12.2006. The salient features of the provisions are enumerated below:

2.1 The following types of offences committed by a Manufacturer or a First stage or Second stage Dealer or an Exporter is considered to be serious to warrant the imposition of restrictions on the facilities detailed in the subsequent para.
i. Removal of goods without the cover of an Invoice and without payment of duty;
ii. Removal of goods without declaring- the correct value for payment of duty, where a portion of sale price, in excess of Invoice price, is received by him or on his behalf but not accounted for in the books of account;
iii. Taking of CENVAT Credit without the receipt of goods specified in the document based on which the said credit has been taken;
iv. Taking of CENVAT Credit on Invoices or other documents which a person has reasons to believe as not genuine;
v. Issue of Excise duty Invoice without delivery of goods specified in the said Invoice;
vi. Claiming of refund or rebate based on the Excise duty paid Invoice or other documents which a person has reason to believe as not genuine.

2.2 Where a manufacturer is prima facie found to be knowingly involved in committing the offences as specified in Para 2.1, the following restrictions may be imposed on the facilities:
i. The facility of monthly payment of duties may be withdrawn and the assessees shall be required to pay Excise duty for each consignment at the time of removal of goods;
ii. The payment of duty by utilization of CENVAT credit may be restricted and the assessee shall be required to pay Excise duty without utilization of CENVAT credit;
However, it is clarified that a person against whom the order under sub-para (3) of para 4 of the Notification has been passed may continue to take CENVAT credit. However, he would not be able to utilize the credit for payment of duty during the period specified in the said order. If the person is found to be knowingly involved in committing anyone or more type of offences as specified in Para 2.1 for the second time or subsequently, every removal of goods from his factory will be ordered to be under an Invoice which shall be countersigned by the Inspector ‘of Central Excise or the Superintendent of Central Excise before the said goods are removed from the factory or warehouse. For the second time or subsequent offence, the restriction specified in clauses (i) and (ii) may also be imposed.

2.3 Where a First stage or Second stage Dealer is found to be knowingly involved in committing the offence specified at clauses (iv) or (v) of para 2.1, the registration granted under Rule 9 of the Central Excise Rules, 2002 may be suspended for a specified period. During the period of suspension, the said Dealer will not be able to issue any Central Excise Invoice. However, he can continue his business and issue sales Invoices without indicating the Excise duty component in the Invoice, and no CENVAT credit shall be admissible to the recipient of such goods.

2.4 Where a Merchant Exporter is found to be knowingly involved in committing the offence specified at clause (vi) of para 2.1, the Self Sealing facility for export consignment will be withdrawn whereby each export consignment shall be examined and sealed by the jurisdictional Central Excise Officer.

2.5 The provisions of this Notification shall be applicable only in a case where the duty or CENVAT Credit alleged to be involved in the specified offences is more than Rs.10 lakhs.

2.6 Attention is invited to second proviso in para 2 of the Notification, which provides that any other facility available to a Manufacturer or a Dealer or an Exporter, which has been provided by way of a Circular, or an Order may also be withdrawn. In this connection, the facility of payment of 80% refund / rebate on provisional basis within 15 days of filing of refund claim (Refer to Circular No. 825/5/2006-CX dated 20/04/2006 may also be considered.

3. All Trade Associations and Chambers of Commerce and Industries are requested to bring the contents of this Trade Notice to the notice of their member constituents.

Sd/- 01.02.2007 ( SHEO NARAYAN SINGH) COMMISSIONER

(Authority :- Board’s Instructions issued from

F.No. 224/40/2006-CX.6

dated 30.12.2006)

Mandatory E-payment of Central Excise for major assessees.

Office of the Commissioner of Customs and Central Excise, Panaji-Goa.
Trade Notice no.3/2007 – Central Excise
Date : 14/03/2007

Sub: Mandatory E-payment of Central Excise for major assessees.

Trade is hereby informed that in pursuance of the amendment to Rule 8 of the Central Excise Rules, 2002, in the Finance Bill / Union Budget 2007-08, the e-payment of Central Excise duty has been made mandatory w.e.f. 01.04.2007, for all assessees who have paid Central Excise duty of Rs. 50 lakhs and more in cash or through PLA during the preceeding Financial Year (2006-07).

2. Therefore, it is requested that all the assessees who have paid Central Excise duty of Rs. 50 lakhs and more in cash or through PLA during the preceeding Financial Year (2006-07) should use e-payment facility for payment of Central Excise duty to the government w.e.f. 01.04.2007.

sd/- 14.03.2007

(SHEO NARAYAN SINGH)

COMMISSIONER

Amendment to Central Excise Valuation and the CENVAT Credit Rules, 2004.

OFFICE OF THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE
TRADE NOTICE NO. 5/2007 – CENTRAL EXCISE
Sub: Amendment to Central Excise Valuation (Determination of Price of Excisable Goods), Rules, 2000 and the CENVAT Credit Rules, 2004.
F.No. :- V/30/11/(C )/07-CX.I
Date :- 16/03/2007

Trade is hereby informed that the Central Excise Rules, 2002, the Central Excise Valuation (Determination of Price of Excisable Goods), Rules, 2000 and the CENVAT Credit Rules, 2004 have been amended vide Notification Nos. 8, 9 and 10/2007-C.E.(N.T) all dated 01.03.2-007 respectively. The highlight of few important changes are as under :-

2. Rule 8 of the Central Excise Rules, 2002, has been amended to make e-payment mandatory for payment of duty by all the assessees who have paid Central Excise duty of Rs. 50 lakhs or above in cash or through PLA during the preceeding Financial Year (2006-07). This provision would come into effect from 01.04.2007. All the asses sees who have paid Central Excise duty of Rs. 50 lakhs and above in cash or through PLA during the preceeding Financial Year (2006-07), would be required to pay Central Excise duty electronically from April, 2007. (REFER :- This Office Trade Notice No. 3/2007-CE dated 14.03.2007)

3. Sub-Rule (2) of Rule 11 of the Central Excise Rules, 2002 has been amended to include the address of the jurisdictional Central Excise Division in the invoice. This change too comes into force from 01.04.2007 only. All the assessees, including first and second stage dealers are requested to take note of this change. It is, however, clarified that the existing printed invoices lying in stock as on 01.04.2007 can be used, and in address of the Division may either be hand written or stamped on such invoices.

4. Rule lOA has been inserted in the Central Excise Valuation (Determination of Price of Excisable Goods), Rules, 2000. This rules provides that where goods are manufactured by a job worker on behalf of a person (commonly known as principal manufacturer), the value for payment of excise duty would be based on the sale value at which the principal manufacturer sells the goods, as against the present provision where the value is taken as cost of raw materials plus the job charges. This provision has been made effective from 01.04.2007.

5. All Trade Associations are requested to bring the contents of this Facilitation measures to the notice of their member manufacturers and trade in general.

(Authority :- Member, CBEC, New Delhi
D.O. F.No. 201/03/2007-CX.6)
Dated 05.03.2007

sd/- 16.03.2007

SHEO NARAYAN SINGH
COMMISSIONER

National Awards to Small Scale Entrepreneurs – 2006.

No. 10 (16) 11/2006-E&T
Government of India
Ministry of Small Scale Industries
Office of the Development Commissioner
(Small Scale Industries)
Nirman Bhavan, New Delhi-ll0 0ll
Dated: 12th March, 2007

To
The Secretary (Industries)
All State Governments/UTs.

Sub: National Awards to Small Scale Entrepreneurs – 2006.

Sir,
1. The Govt. of India has been operating a Scheme to give away National Awards to Small Scale Entrepreneurs.

2. Two special prizes, at par with First National Award, are also being given to honour an outstanding woman and an outstanding SC/ST entrepreneur.

3. The Awards are granted to deserving Small Scale Entrepreneurs whose units are permanently registered with the State Directorate of Industries and established within the preceding eight calendar years from the year of Awards i.e. units should be permanently registered on or after 1.1.1998 as SSI with State Industries Department and which have been in continuous production at least during last four years.

4. For consideration to ensure SSI status of the unit Notifications / Orders issued by SSI Board (copies for ready reference at GSIA Office) may be kept in view.

5. The selection of the suitable awardees is made through a two tier screening; (a) initial recommendation by the State/UT Level Selection Committee (SLSC). The composition of the SLSC is as follows
(i) Secreatary/ Commissioner ofIndustries State/ UT Chairman
(ii) M.P. of the State/ UT nominated by the concerned State Government Member
(iii) Director of Industries of State/ UT Member
(iv) Representative of EDI in the State to be nominated by the State Government Member
(v) A representative of one of the leading banks Member
(vi) Representative of one of the Sate Level Small Industries Association to be nominated by the Sate Government .
(vii) Director, Small Industries Service Institute
(b) the final selection by National Level Selection Committee (NLSC).

6. An application form along with details of the Scheme/instructions, eligibility oriteria and an Evaluation Criteria (Form X) for evaluating the applications is available at GSIA Office for reference.

7. A Committee consisting of Representatives of Director, Small Industries Service Institute, State Directorate of Industries and anyone suggested by State/ UT Level Selection Committee should visit applicant unit (s) to verify the information furnished by them in the application formes) including details of technology, performance,’ quality, growth trends etc. to be placed before the State Level Selection Committee for perusal and consideration before finalizing recommendations. The SLSC will award the marks based on the ‘enclosed Evaluation Criteria (Form X). The benchmark for eligibility is 60% and 50% in case of SC/ST and above, and only those applications which get 60% and 50% in case ofSC/ST or more marks need to be forwarded for consideration of National Level Selection Committee.

8. Last date for receiving applications by SISIs is 30th May 2007.

9. Scrutinised application forms along with appraisal on Form X (with detailed break up) and recommendations ofSLSC in’iespect ofa maximum offive entrepreneurs in order of merit (including at least one from women and one trom SC/ST candidates) should reach the office of the Development Commissioner, Small Scale Industries, Ministry of SSI, ‘A’ Wing, Nirman Bhavan, New Delhi-110 011, latest by 30th June 2007.

10. There will be no bar for an Awardee to be nominated or considered for a higher Award in the subsequent year.

11. SLSC should scrutinize applications received based on the evaluation criteria prescribed particularly ensuring that the applicants have provided necessary documentary evidence in support of their claims, which are relevant to the year ofthe award. While recommending the names for National Award, SLSC should institute such inquiries as may be necessary to satisfy themselves that the entrepreneur has been abiding by all necessary statutory requirements, maintaining proper documentation and is also not involved in any economic/other offence for which enquiry/legal action is pending.

Yours faithfully,

sd/-

(V.S. KARUNAKARAN)
INDUSTRIAL ADVISOR

National Awards for Research’& Development Effort in Small Scale Industries -2006

No. l0(3)/2006-E&T
Government of India
Ministry of Small Scale Industry
Office of the Development Commissioner
Small Scale Industries

Nirman Bhavan, New Delhi-ll0 0ll
Dated: 12th March, 2007

To
The Secretary (Industries)
All State Governments/ UTs.

Subject: National Awards for Research’& Development Effort in Small Scale Industries -2006
Sir,

1. A scheme for giving away National Awards to Small Scale Units to encourage and honour in- house Research & Development Effort has been operating for the year 1999. The objective of the scheme is to promote the spirit of innovative vision and ambition for producing new products of greater utility adopting better techniques of quality production for higher societal relevance, through in house R&D effort.

2. The awards First, Second arid the Third are to be conferred every calendar year on suitable small scale industries/ entrepreneurs carrying besides a certificate and trophy, a cash prize of Rs. 1,00,000/-, Rs. 75,000/- and Rs. 50,000/- respectively. .

3. All Small Scale Industries permanently registered as SSI with Directorate of Industries of State/UTs and are in continuous production for at least last four years prior to the year of Award are eligible to be considered for the award on presentation ofthe existence relevant details as prescribed in the enclosed proforma.

4. For consideration to ensure SSI status of the unit notifications/orders issued by SSI Board (copies for ready reference at GSIA office) may be kept in view.

5. The selection of the suitable awardees is made through a two tier system (a) initial recommendation by the State/ UT Level Selection Committee (SLSC). The composition of SLSC is as follows.
(i) The Secretary, Dept. of Industries of State/ UT – Chairman
(ii) State Director ofIndustries – Member
(iii) Director, CSIR Laboratory of the State/neighboring region – Member
(iv) Director, National Productivity Council of the State – Member
(v) Director of the RegionaVGovt. Engg. College – Member
(vi) Scientist incharge of Polytechnology Transfer Centre in the State Member
(vii) Representatives of the State Level Small Industries Association Member
(viii) Director,. Small Industries Service Institute – Member Convener
(b) Final selection by the National Level Selection Committee.

6. Two copies of the scheme, with relevant details, prescribed application forms, Criteria & Proforma for Evaluation and awarding marks (Form Z) are available at GSIA office for your immediate reference and use. It is desired that widest possible publicity to the scheme may be given through available media and other promotional agencies including circulation to Industries Associations and Voluntary Agencies.

7. SLSC should scrutinize applications received based on the criteria prescribed particularly ensuring that the applicants have provided necessary documentary evidence in support ofthier claims, which are relevant to the year of the award. While recommending the names for National Award, it should institute such inquiries as may be necessary to satisfy themselves that the entrepreneur has been abiding by all necessary statutory requiremcnts, maintaining proper documentation and is also not involved in any economic other offence for which enq uiryllegal action is pending.

8. Last Date for receiving the applications by SISIs is 30th May 2007.

9. Appraised application forms (in duplicate) in order of merit in respect of eligible units from the State/U.T. duly recommended by the SLSC should be sent along with the marks on the format for Criteria and Proforma-Form Z (in duplicate) for evaluation and awarding marks. Only those applications which get 60% or above marks (bench mark for eligibility) need be sent for consideration of National Level Selection Committee, to the Office of the Development Commissioner (Small Scale Industries), Ministry of SSI, Govt. of India, 7th Floor, Nirman Bhavan, Maulana Azad Road, New Delhi-l1 0011 latest by 30th June, 2007.

Yours faithfully,

sd/-

(V.S. KARUNAKARAN)
INDUSTRIAL ADVISER

AMENDMENT TO CENTRAL SALES TAX ACT DATED 29TH MARCH 2007

AMENDMENT TO CENTRAL SALES TAX ACT
MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION NO. 1/2007-CST
Dated: March 29, 2007

S.O. 464(E)- In exercise of the powers conferred by sub-section (2) of section 1 of the Taxation Laws (Amendment) Act, 2007(16 of 2007), the Central Government hereby appoints the 1st day of April, 2007, as the date on which the said Act shall come into force.

F.No.34/135/2005-ST

RGCHHABRA

Under Secy

Chapter II -Central Sales Tax

Amendment of section 6

2. In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter in this Chapter referred to as the principal Act), in section 6, for sub-section (2), the following sub-section shall be substituted, namely :-

“(2) Notwithstanding anything contained in sub-section (1) or sub-section (lA), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act :

Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit-

(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and

(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8 :

Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if, –

(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and

(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section.”

Amendment of Section 7.

3. In section 7 of the principal Act, in sub-section (2A), for the words, brackets, letter and figures “clause (a) of sub-section (4) of section 8”, the words, brackets and figures “sub-section (4) of section 8” shall be substituted.

Amendment of section 8.

4. In section 8 of the principal Act, –

(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-

“(1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:

Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.

(2) The tax payable by any dealer on his turnover insofar as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.

Explanation.-For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.”;

(b) in sub-section (3), in the opening portion, for the words, brackets, figure and letter “The goods referred to in clause (b) of sub-section (i)”, the following shall be substituted, namely:-

“The goods referred to in sub-section (1),-“,

(c) for sub-section (4), the following shall be substituted, namely:-

“(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:

Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.”;

(d) in sub-section (5), in clauses (a) and (b), the words “or the Government” and the words, brackets and figure “or sub-section (2)”, wherever they occur, shall be omitted.

Amendment of section 9.

5. In section 9 of the principal Act, in sub-section (1), in the proviso, in clause (a), for the words, letter, brackets and figures “clause (a) of sub-section (4) of section 8”, the words, brackets and figures “sub-section (4) of section 8” shall be substituted.

Amendment of section 10.

6. In section 10 of the principal Act, in clause (a), the words “certificate or” shall be omitted.

Amendment of section l0A.

7. In section l0A of the principal Act, in sub-section (2), in clause (a), for the words, letter, brackets and figures “clause (a) of sub-section (4) of section 8”, the words, brackets and figures “sub-section (4) of section 8” shall be substituted.

Amendment of section 14.

8. In section 14 of the principal Act, clause (ix) shall be omitted.

Chapter III – Additional Duties of Excise

Omission of section 4.

9. In the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the Additional Duties of Excise Act), section 4 shall be omitted.

Amendment of First Schedule.

10. In the Additional Duties of Excise Act, in the First Schedule, headings 2401, 2402 and 2403, and sub-headings and tariff items thereunder, and the entries relating thereto shall be omitted.

Omission of Second Schedule.

11. In the Additional Duties of Excise Act, the Second Schedule shall be omitted.

Credit linked capital subsidy @ 20% under TUFS CLCS for Powerloom Sector-Operational

Government of India Ministry of Textiles
Office of the Textile Commissioner
New C.G.O. Building, 48, New Marine Lines
Post Bag No. 1.1.500, Mumbai – 400 020
www.txcindia.com

No. 2(65)/2006-07/PDC/
Date: 05/04/2007
Circular No.1
(PDC-2007 -08 Series)

Sub: Credit linked capital subsidy @ 20% under TUFS (CLCS@20%-TUFS) for Powerloom Sector – Operational Guidelines.
In continuation to the Circular No. I.& 2 (PDC 2006-07 Series) dated 07.04.2006 & 26.5.2006, the additional list of identified manufacturers who complied with criteria; so fixed, are hereby approved as benchmarked manufacturers for the items of machinery enclosed at Annexure-I. The newly benchmarked machinery manufacturers have been allotted the unique mills Code Nos. by the Textile Commissioner as mentioned in column No.3 of the Annexure-I. The entitled machinery manufacturers have to comply the guidelines (copy enclosed).
Further, the manufacturers who were de-listed due to non-submission of ISO have been enlisted as identified bench marked manufacturers as enclosed (Annexure- II).
The effective date of bench marking of the new indigenous machinery manufacturers as well as re-enlistment of the machinery manufacturers will come into force with effect from 01.04.2007.
Further to the Circular No. l&2 (PDC 2006-07 Series) dated 07.04.2006 & 26.5.2006, the existing manufacturers who have requested for inclusion of additional items of manufacture, has also been considered. The list of such machinery manufacturers is at Annexure-III.
DR. HARSHARAN DAS
ADDITIONAL TEXTILE COMMISSIONER
——————————————————————————————————————

N.B.: annexures I, II and III are available at GSIA Office.