Efficacy of the Duty Drawback Scheme Essay Example

Efficacy of the Duty Drawback Scheme Essay Table of Contents Contents Table of Contents1 Introduction2 Part I The Duty Drawback Scheme3 The Customs Act 19623 Part II Pros and Cons of the Scheme7 Pros7 Cons8 Part III Case Law8 Conclusion10 Bibliography12 Introduction With the primary objective of incentivizing exports, various schemes like Export Oriented Units (EOUs), Special Economic Zones (SEZs), Duty Exemption Entitlement Schemes (DEECs), Manufacture under Bond etc. have been made available by the government to obtain inputs without the payment of customs duty/excise duty or to obtain refund of duty paid on inputs. In case of central excise, manufacturers can avail Cenvat Credit of duty paid on inputs and utilize the same for payment of duty on other goods sold in India, or they can obtain refund. Schemes like manufacture under bond are also available for customs. On similar lines, manufacturers or processors can also avail of Duty Drawback Schemes. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘Duty Drawback’. Section 75 of Customs Act provides for drawback on materials used in manufacture or processing of export product. Under Duty Drawback Schemes, relief of customs and central excise duties suffered on the inputs used in the manufacture of export product is allowed to exporters. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. It may be noted that duty drawback under section 75 is granted when imported materials are used in the manufacture of goods which are then exported, while duty drawback under section 74 is applicable when imported goods are re-exported as it is and the article is easily identifiable. Section 37 of Central Excise Act allows he Central Government to frame rules for purpose of the Act. In exercise of these powers, The Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback by the Customs Authorities processing export documentation. In order to fulfill the objectives of this paper, the paper has been structures as follows. Fi rst, I have analysed the rationale behind a duty drawback scheme. Second, I have delved into the statutory provisions dealing with duty drawback schemes and relevant rules. Third, I have made a comparison of the pros and the cons of a duty drawback scheme and finally, I have observed certain principles that have been laid down through case law before making my concluding remarks. Part I The Duty Drawback Scheme Duty drawback schemes, which typically involve a combination of duty rebates and exemptions, are a feature of many countries’ trade regimes. They are used in highly protected, developing economies as means of providing exporters with imported inputs at world prices, and thus increasing their competitiveness, while maintaining the protection on the rest of the economy. We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer An important principle in the levy of customs duty is that the goods should be consumed within the country of importation. If the goods are not so consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. Eventual exportation may happen due to: A. Goods are sent back to a foreign country Due to non conformity with required specifications * Trade-restrictions in the country of import * Primary purpose of import was temporary retention B. Goods are used in the manufacture of other products meant for export The latest cause for relief of import duty paid is when the goods are ultimately exported. This factor gained greater importance with the establishment of 100% Export Oriented Units where goods manufactured are mainly exported to earn foreign exchange. T he Customs Act 1962 Chapter X of the Customs Act, 1962 deals with various aspects of the duty drawback scheme in India. Section 74 deals with goods which fall under Category A as described above and Section 75 deals with Category B. In case of goods which were earlier imported on payment of duty and are later sought to be re-exported within a specified period, customs duty paid at the time of import of the goods with certain cut can be claimed as duty drawback by the exporter at the time of export of such goods. Such duty drawback is granted in terms of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. For this purpose, at the time of import, the identity particulars of the goods are recorded at the time of examination of import goods; at the time of export, cross verification of the goods under export is done with the help of related import documents to ascertain whether the goods under export are the very ones which were imported earlier. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. In cases where the goods are put into use in India after import but prior to its export, duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. No duty drawback is available if the goods are put into use for a period exceeding 36 months after import. Application for duty drawback is required to be made within 3 months from the date of export of goods. If the primary elements of Section 74 as highlighted in the relevant footnote are satisfied, then the export goods are entitled to a payment of drawback of an amount equal to 98%. However, there are certain external factors which can affect the relevant conditions. As a corollary to this proposition, it would follow that the rate fixed by the Government would be applicable for a prescribed period only. If there is a) any variation in the rate of duty paid on the input whether customs or excise duty b) variation in the composition of the final product and c) change in the process of manufacture the rate of duty already fixed by the Government would not be applicable. It would require to be revised. The fixation of a rate of drawback is, therefore a continuous process and the industry availing of such facility of drawback is required to furnish continuously its costing and production data to the organization entrusted with the responsibility of fixation of rates of drawback. It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. It did not have any correlation to either the valuation of the goods at the time of exportation or the prevailing rates of duty on the goods at the time of export. However, in the case of section 75 drawbacks, since the identity of the inputs which have suffered customs or excise duty as the case may be, is extinguished in the final product, there has been a necessity to correlate the grant of drawback with the value of the goods exported. It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: * the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods: or * the export value is not more than such percentage of the value of the imported materials used in 1he manufacture or processing of such goods or carrying out any operation on such goods or class of goods as may be notified by the Central Government; or * any drawback has been allowed on any goods and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (FEMA). In such a case, the drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section ( 2) specify the procedure for the recovery or adjustment of the amount of such drawback. Under Duty Drawback Scheme, an exporter can opt for either a) All Industry Rate (AIR) of Duty Drawback Scheme or b) Brand Rate of Duty Drawback Scheme Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of Customs and Central Excise duties suffered on the inputs used in their manufacture. Brand rate of duty drawback is granted in terms of the Customs and Central Excise Duties Drawback Rules, 1995 in cases where the export product does not have any AIR or duty drawback rate, or where the AIR duty drawback rate notified is considered by the exporter insufficient to compensate for the Customs/Central Excise duties suffered on inputs used in the manufacture of export products. For goods having an AIR the brand rate facility to particular exporters is available only if it is established that the compensation by AIR is less than 80% of the actual duties suffered in the manufacture of the export goods. Part II Pros and Cons of the Scheme Pros The principal method of encouraging the export of goods has been the drawback of customs and the central excise duties on goods manufactured out of customs duty paid and/or central excise duty paid on inputs or raw materials. The Duty drawback schemes are used in highly protected economies as means to provide exporters of manufactured goods with imported inputs at world prices and thus increasing their profitability, while maintaining the protection for domestic industries that compete with imports. The choice of export drawbacks is reinforced by international regulations, namely that GATT rules out the use of direct export subsidies, but allows the use of drawbacks. If export was not there, there would be no manufacture of the goods now being manufactured. So there would be no duty collected also. Duty exemptions increase the competitiveness and efficiency of the economy. In the absence of duty drawbacks the protection of import competing firms is in general positive, while that of export competing firms is negative. This is because export competing firms face world prices while domestic competing firms are protected by tariffs on final goods. Duty drawbacks reduce the Effective Rates of Protection (ERPs) for export competing firms to 0 which allows export producers to operate at world prices, and halve the standard deviation in ERPs, which in turn increases the efficiency of the economy. Cons * A duty drawback scheme is an obvious and direct loss of government revenue * Creates opportunity for cheating and abuse * Absorbs administrative resources for its implementation * Drawbacks do not offset non-tariff barriers against imported inputs The implementation of Duty Drawback Programs in developing countries has not fared very well for various reasons such as * administrative weaknesses in customs administration, * poor statistical infrastructure, failure of the government to reimburse pre-paid duties because of financial difficulties Part III Case Law It is important to bear in mind the distinction between Section 74 and Section 75. Section 74 of the Customs Act comes into operation when articles are imported and there upon exported, such articles being easily identifiable. Section 75 on the other hand comes into operation when imported materials are used in the manufacture of goods which are exported. The Government of Andhra Pradesh floated an international tender for the transportation of a monolithic Buddha statue. The statue was required to be transported from Raigir, Nalgonda District, to the foreshore of Hussain Sagar Lake, Hyderabad, where it was to be installed. The transportation of this monolithic statue was a highly technical work and a special equipment for transportation as well as special lifting and erection equipment called Hydra-jack was required. This Hydra-jack was imported from a firm in Holland on hire. The equipment was imported on a customs clearance permit on an undertaking to export the equipment within a specified period. However, the job of installation of statue in the rock at the centre of the lake could not be completed as during transportation of the statue from the shore to the central rock, the statue sank in the lake. The Hydra-jack was therefore shipped back to the suppliers from whom it was hired. A claim for drawback under section 74 of Customs Act was made claiming drawback of 98% of the total duty paid in respect of the goods. The Assistant Commissioner however allowed drawback only at the rate of 85% of the total import duty paid. The question that needed to be determined is whether the drawback is to be granted at 98% or 85% as has been allowed by the department. The Delhi High Court held that the reduction in the rate of drawback was applicable in case where the goods had been used after importation and this reduction was sanctified in accordance with a notification issued under section 74 prescribing the rates of drawback admissible in case of goods used in India before their re- export. In deciding the matter, the court took a clear view that whether the jack in question was used or not is a question of fact. Since the statue did not reach the central rock where the statue had to be hoisted for installation, it is clear that the Hydra-jack could not be used in India. The Court held that in these circumstances, the drawback was admissible under section 74. In another famous case Commissioner of Customs Vs. India Steel Industries, it was held that rules of interpretation in tariff need not be extended to interpretation of classification under the Drawback Rules. In this case the contention was regarding schedule II to Customs and Central Excise Drawback Rules. Two entries which were under the scanner were entry 3606 and entry 3803 The issue was whether the words â€Å"all types† occurring in the entry against 3606 referred to â€Å"steel bars† alone or qualified the next nomenclature of â€Å"shaftings†. In the Customs Tariff, a clear distinction is made between bars and shaftings. The department argued that in the commercial parlance, bars were not known to be made up of stainless steel and shaftings did not come under the same category as bars. It was therefore, argued by the department that shafting would appropriately fall under the description of articles made of stainless steel including stainless steel castings. The Government of India held that the words â€Å"all types† did not refer to dimensional distinction alone but referred to the nature of the material used such as mild steel, carbon austenitic steel etc. It was further held that the rules of the interpretation of a tariff would not apply to rules of interpretation of the entries to the Schedule II to drawback rules, but they would have persuasive value. It was further held when two different descriptions or words are used, it would be necessary to give them the natural and separate meaning to make them meaningful. In LVT Products v. CC, it was held that there is no provision for refund of import duty, if imported goods are re-exported. The assessee can only claim duty drawback u/s 74. Conclusion While in many countries duty drawbacks have not been implemented successfully, largely due to administrative weaknesses, in others these schemes have been very effective in opening up export-oriented sectors by overriding existing protection. In China, duty exemptions at the point of entry have been an essential part of the country’s export processing system and trade reform process. As far as India is concerned, on a theoretical analysis as shown above it is evident that duty drawback schemes are an effective mechanism to encourage exporters to exports goods to foreign countries. Moreover, it also acts as an effective safeguard in cases where the exporter has to send back goods due to extraneous circumstances. From the standpoint of the State-Exporter relationship it is like a reward that that state is giving to the exporter for his contribution towards the increase in export. As pointed out earlier, if imported goods are not consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. To conclude it can be said that keeping aside the administrative hiccups in making the implementation of duty drawback schemes effective, it would not be wrong to say that these schemes can and have shown tremendous potential to enhance exports. Bibliography BOOKS 1. B. Seyoum, Export-Import Theory, Practice, and Procedures (2nd Edn. , London: Routledge, 2009) 2. B. N. Gururaj, Guide to Customs Act (1st edn. , Nagpur: Wadhwa Publications, 2003) 3. R. K. Jain, Central Customs Law Manual (43rd edn. , New Delhi: Centax Publications, 2011) 4. R. K. Jain, Central Excise Law Manual (53rd edn. , New Delhi: Centax Publications, 2011) ARTICLES 1. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1-2) Journal of International Economics, 131-147 (1992). 2. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004). 3. R. Wade, â€Å"How to Protect Exports from Protection: Taiwans Duty Drawback Scheme†, 14(3) The World Economy, 299-309 (1991). 4. T. P. Harrison, â€Å"Principles for the Strategic Design of Supply Chains†, 62(1) International Series in Operations Research ; Management Science, 3-12 (2004). 5. H. C. Oh and I. A. Karimi, â€Å"Global multiproduct production– Distribution planning with duty drawbacks†, 52(2) American Institute of Chemical Engineers Journal, 595-610 (2006). 6. M. Olarreaga, O. Cadot et al. , â€Å"Can Duty Drawbacks Have a Protectionist Bias? † World Bank Policy Research Working Paper No. 2523 (2001). WEBSITES 1. www. indlaw. com 2. www. jstor. com 3. www. manupatra. com 4. www. taxindiaonline. com 5. www. web. worldbank. org [ 2 ]. The Institute of Chartered Accountants of India, Duty Drawbacks sourced from http://220. 227. 161. 86/18917sm_finalnew_idtl_customs_cp11. pdf (December 5, 2011). [ 3 ]. DRAWBACK scheme [ 4 ]. The rules govern the drawback in cases of export of imported goods as it is and also in cases where the goods imported are used as inputs for producing a final product which is ultimately exported. [ 5 ]. Sourced from, http://www. taxindiaonline. com/RC2/pdfdocs/cm/cm22a. pdf (December 5, 2011). [ 6 ]. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004) at 355. [ 7 ]. SECTION 74: Drawback allowable on re-export of duty-paid goods. 1) When any goods capable of being easily identified which have been imported into India and upon which [any duty has been paid on importation, i. are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or ii. are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or iii. re entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -] a. the goods are identified to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and b. the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being s hown, be extended by the Board by such further period as it may deem fit. 2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may — a. provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; b. specify the goods which shall be deemed to be not capable of being easily identified; and c. provide for the manner and the time within which a claim for payment of drawback is to be filed. ] (4) For the purposes of this section a. oods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; b. in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. [ 8 ]. SECTION 75: Drawback on imported materials used in the manufacture of goods which are exported (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading hereof for exportation has been made under section 51 by the proper officer,] [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in t he Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the [Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. ] (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. ] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide – a. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;] aa. for specifying the goods in respect of which no drawback shall be allowed; ab. for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon]; b. for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; c. or requiring the [manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of [manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. d. for the manner and the time within which the claim for payment of drawback may be filed;] [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrosp ective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. ] [ 9 ]. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1) Journal of International Economics, 131-147 (1992) at 137. [ 10 ]. See Generally, Supra, note 8. [ 11 ]. Supra note1. [ 12 ]. Supra note 4. [ 13 ]. Rules 6 7, The Customs and Central Excise Duties Drawback Rules, 1995. [ 14 ]. Supra note 4. [ 15 ]. Sourced from, http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/TRADE/0,,contentMDK:20540524~pagePK:148956~piPK:216618~theSitePK:239071,00. html (December 12, 2011). [ 16 ]. Supra note 5, at 357. [ 17 ]. ABC India Ltd. v. UOI 1992(61) ELT 205 (Del HC). [ 18 ]. Supra note 1. [ 19 ]. All type of bright steel bars and shaftings Rs. 395/- PMT [ 20 ]. Articles made of stainless steel including stainless Rs . 890/- PMT steel castings, not otherwise specified, made of austenitic variety of stainless steel [ 21 ]. 1998(103) ELT 663 (CEGAT). Efficacy of the Duty Drawback Scheme Essay Example Efficacy of the Duty Drawback Scheme Essay Table of Contents Contents Table of Contents1 Introduction2 Part I The Duty Drawback Scheme3 The Customs Act 19623 Part II Pros and Cons of the Scheme7 Pros7 Cons8 Part III Case Law8 Conclusion10 Bibliography12 Introduction With the primary objective of incentivizing exports, various schemes like Export Oriented Units (EOUs), Special Economic Zones (SEZs), Duty Exemption Entitlement Schemes (DEECs), Manufacture under Bond etc. have been made available by the government to obtain inputs without the payment of customs duty/excise duty or to obtain refund of duty paid on inputs. In case of central excise, manufacturers can avail Cenvat Credit of duty paid on inputs and utilize the same for payment of duty on other goods sold in India, or they can obtain refund. Schemes like manufacture under bond are also available for customs. On similar lines, manufacturers or processors can also avail of Duty Drawback Schemes. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘Duty Drawback’. Section 75 of Customs Act provides for drawback on materials used in manufacture or processing of export product. Under Duty Drawback Schemes, relief of customs and central excise duties suffered on the inputs used in the manufacture of export product is allowed to exporters. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. It may be noted that duty drawback under section 75 is granted when imported materials are used in the manufacture of goods which are then exported, while duty drawback under section 74 is applicable when imported goods are re-exported as it is and the article is easily identifiable. Section 37 of Central Excise Act allows he Central Government to frame rules for purpose of the Act. In exercise of these powers, The Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback by the Customs Authorities processing export documentation. In order to fulfill the objectives of this paper, the paper has been structures as follows. Fi rst, I have analysed the rationale behind a duty drawback scheme. Second, I have delved into the statutory provisions dealing with duty drawback schemes and relevant rules. Third, I have made a comparison of the pros and the cons of a duty drawback scheme and finally, I have observed certain principles that have been laid down through case law before making my concluding remarks. Part I The Duty Drawback Scheme Duty drawback schemes, which typically involve a combination of duty rebates and exemptions, are a feature of many countries’ trade regimes. They are used in highly protected, developing economies as means of providing exporters with imported inputs at world prices, and thus increasing their competitiveness, while maintaining the protection on the rest of the economy. We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer An important principle in the levy of customs duty is that the goods should be consumed within the country of importation. If the goods are not so consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. Eventual exportation may happen due to: A. Goods are sent back to a foreign country Due to non conformity with required specifications * Trade-restrictions in the country of import * Primary purpose of import was temporary retention B. Goods are used in the manufacture of other products meant for export The latest cause for relief of import duty paid is when the goods are ultimately exported. This factor gained greater importance with the establishment of 100% Export Oriented Units where goods manufactured are mainly exported to earn foreign exchange. T he Customs Act 1962 Chapter X of the Customs Act, 1962 deals with various aspects of the duty drawback scheme in India. Section 74 deals with goods which fall under Category A as described above and Section 75 deals with Category B. In case of goods which were earlier imported on payment of duty and are later sought to be re-exported within a specified period, customs duty paid at the time of import of the goods with certain cut can be claimed as duty drawback by the exporter at the time of export of such goods. Such duty drawback is granted in terms of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. For this purpose, at the time of import, the identity particulars of the goods are recorded at the time of examination of import goods; at the time of export, cross verification of the goods under export is done with the help of related import documents to ascertain whether the goods under export are the very ones which were imported earlier. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. In cases where the goods are put into use in India after import but prior to its export, duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. No duty drawback is available if the goods are put into use for a period exceeding 36 months after import. Application for duty drawback is required to be made within 3 months from the date of export of goods. If the primary elements of Section 74 as highlighted in the relevant footnote are satisfied, then the export goods are entitled to a payment of drawback of an amount equal to 98%. However, there are certain external factors which can affect the relevant conditions. As a corollary to this proposition, it would follow that the rate fixed by the Government would be applicable for a prescribed period only. If there is a) any variation in the rate of duty paid on the input whether customs or excise duty b) variation in the composition of the final product and c) change in the process of manufacture the rate of duty already fixed by the Government would not be applicable. It would require to be revised. The fixation of a rate of drawback is, therefore a continuous process and the industry availing of such facility of drawback is required to furnish continuously its costing and production data to the organization entrusted with the responsibility of fixation of rates of drawback. It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. It did not have any correlation to either the valuation of the goods at the time of exportation or the prevailing rates of duty on the goods at the time of export. However, in the case of section 75 drawbacks, since the identity of the inputs which have suffered customs or excise duty as the case may be, is extinguished in the final product, there has been a necessity to correlate the grant of drawback with the value of the goods exported. It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: * the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods: or * the export value is not more than such percentage of the value of the imported materials used in 1he manufacture or processing of such goods or carrying out any operation on such goods or class of goods as may be notified by the Central Government; or * any drawback has been allowed on any goods and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (FEMA). In such a case, the drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section ( 2) specify the procedure for the recovery or adjustment of the amount of such drawback. Under Duty Drawback Scheme, an exporter can opt for either a) All Industry Rate (AIR) of Duty Drawback Scheme or b) Brand Rate of Duty Drawback Scheme Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of Customs and Central Excise duties suffered on the inputs used in their manufacture. Brand rate of duty drawback is granted in terms of the Customs and Central Excise Duties Drawback Rules, 1995 in cases where the export product does not have any AIR or duty drawback rate, or where the AIR duty drawback rate notified is considered by the exporter insufficient to compensate for the Customs/Central Excise duties suffered on inputs used in the manufacture of export products. For goods having an AIR the brand rate facility to particular exporters is available only if it is established that the compensation by AIR is less than 80% of the actual duties suffered in the manufacture of the export goods. Part II Pros and Cons of the Scheme Pros The principal method of encouraging the export of goods has been the drawback of customs and the central excise duties on goods manufactured out of customs duty paid and/or central excise duty paid on inputs or raw materials. The Duty drawback schemes are used in highly protected economies as means to provide exporters of manufactured goods with imported inputs at world prices and thus increasing their profitability, while maintaining the protection for domestic industries that compete with imports. The choice of export drawbacks is reinforced by international regulations, namely that GATT rules out the use of direct export subsidies, but allows the use of drawbacks. If export was not there, there would be no manufacture of the goods now being manufactured. So there would be no duty collected also. Duty exemptions increase the competitiveness and efficiency of the economy. In the absence of duty drawbacks the protection of import competing firms is in general positive, while that of export competing firms is negative. This is because export competing firms face world prices while domestic competing firms are protected by tariffs on final goods. Duty drawbacks reduce the Effective Rates of Protection (ERPs) for export competing firms to 0 which allows export producers to operate at world prices, and halve the standard deviation in ERPs, which in turn increases the efficiency of the economy. Cons * A duty drawback scheme is an obvious and direct loss of government revenue * Creates opportunity for cheating and abuse * Absorbs administrative resources for its implementation * Drawbacks do not offset non-tariff barriers against imported inputs The implementation of Duty Drawback Programs in developing countries has not fared very well for various reasons such as * administrative weaknesses in customs administration, * poor statistical infrastructure, failure of the government to reimburse pre-paid duties because of financial difficulties Part III Case Law It is important to bear in mind the distinction between Section 74 and Section 75. Section 74 of the Customs Act comes into operation when articles are imported and there upon exported, such articles being easily identifiable. Section 75 on the other hand comes into operation when imported materials are used in the manufacture of goods which are exported. The Government of Andhra Pradesh floated an international tender for the transportation of a monolithic Buddha statue. The statue was required to be transported from Raigir, Nalgonda District, to the foreshore of Hussain Sagar Lake, Hyderabad, where it was to be installed. The transportation of this monolithic statue was a highly technical work and a special equipment for transportation as well as special lifting and erection equipment called Hydra-jack was required. This Hydra-jack was imported from a firm in Holland on hire. The equipment was imported on a customs clearance permit on an undertaking to export the equipment within a specified period. However, the job of installation of statue in the rock at the centre of the lake could not be completed as during transportation of the statue from the shore to the central rock, the statue sank in the lake. The Hydra-jack was therefore shipped back to the suppliers from whom it was hired. A claim for drawback under section 74 of Customs Act was made claiming drawback of 98% of the total duty paid in respect of the goods. The Assistant Commissioner however allowed drawback only at the rate of 85% of the total import duty paid. The question that needed to be determined is whether the drawback is to be granted at 98% or 85% as has been allowed by the department. The Delhi High Court held that the reduction in the rate of drawback was applicable in case where the goods had been used after importation and this reduction was sanctified in accordance with a notification issued under section 74 prescribing the rates of drawback admissible in case of goods used in India before their re- export. In deciding the matter, the court took a clear view that whether the jack in question was used or not is a question of fact. Since the statue did not reach the central rock where the statue had to be hoisted for installation, it is clear that the Hydra-jack could not be used in India. The Court held that in these circumstances, the drawback was admissible under section 74. In another famous case Commissioner of Customs Vs. India Steel Industries, it was held that rules of interpretation in tariff need not be extended to interpretation of classification under the Drawback Rules. In this case the contention was regarding schedule II to Customs and Central Excise Drawback Rules. Two entries which were under the scanner were entry 3606 and entry 3803 The issue was whether the words â€Å"all types† occurring in the entry against 3606 referred to â€Å"steel bars† alone or qualified the next nomenclature of â€Å"shaftings†. In the Customs Tariff, a clear distinction is made between bars and shaftings. The department argued that in the commercial parlance, bars were not known to be made up of stainless steel and shaftings did not come under the same category as bars. It was therefore, argued by the department that shafting would appropriately fall under the description of articles made of stainless steel including stainless steel castings. The Government of India held that the words â€Å"all types† did not refer to dimensional distinction alone but referred to the nature of the material used such as mild steel, carbon austenitic steel etc. It was further held that the rules of the interpretation of a tariff would not apply to rules of interpretation of the entries to the Schedule II to drawback rules, but they would have persuasive value. It was further held when two different descriptions or words are used, it would be necessary to give them the natural and separate meaning to make them meaningful. In LVT Products v. CC, it was held that there is no provision for refund of import duty, if imported goods are re-exported. The assessee can only claim duty drawback u/s 74. Conclusion While in many countries duty drawbacks have not been implemented successfully, largely due to administrative weaknesses, in others these schemes have been very effective in opening up export-oriented sectors by overriding existing protection. In China, duty exemptions at the point of entry have been an essential part of the country’s export processing system and trade reform process. As far as India is concerned, on a theoretical analysis as shown above it is evident that duty drawback schemes are an effective mechanism to encourage exporters to exports goods to foreign countries. Moreover, it also acts as an effective safeguard in cases where the exporter has to send back goods due to extraneous circumstances. From the standpoint of the State-Exporter relationship it is like a reward that that state is giving to the exporter for his contribution towards the increase in export. As pointed out earlier, if imported goods are not consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. To conclude it can be said that keeping aside the administrative hiccups in making the implementation of duty drawback schemes effective, it would not be wrong to say that these schemes can and have shown tremendous potential to enhance exports. Bibliography BOOKS 1. B. Seyoum, Export-Import Theory, Practice, and Procedures (2nd Edn. , London: Routledge, 2009) 2. B. N. Gururaj, Guide to Customs Act (1st edn. , Nagpur: Wadhwa Publications, 2003) 3. R. K. Jain, Central Customs Law Manual (43rd edn. , New Delhi: Centax Publications, 2011) 4. R. K. Jain, Central Excise Law Manual (53rd edn. , New Delhi: Centax Publications, 2011) ARTICLES 1. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1-2) Journal of International Economics, 131-147 (1992). 2. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004). 3. R. Wade, â€Å"How to Protect Exports from Protection: Taiwans Duty Drawback Scheme†, 14(3) The World Economy, 299-309 (1991). 4. T. P. Harrison, â€Å"Principles for the Strategic Design of Supply Chains†, 62(1) International Series in Operations Research ; Management Science, 3-12 (2004). 5. H. C. Oh and I. A. Karimi, â€Å"Global multiproduct production– Distribution planning with duty drawbacks†, 52(2) American Institute of Chemical Engineers Journal, 595-610 (2006). 6. M. Olarreaga, O. Cadot et al. , â€Å"Can Duty Drawbacks Have a Protectionist Bias? † World Bank Policy Research Working Paper No. 2523 (2001). WEBSITES 1. www. indlaw. com 2. www. jstor. com 3. www. manupatra. com 4. www. taxindiaonline. com 5. www. web. worldbank. org [ 2 ]. The Institute of Chartered Accountants of India, Duty Drawbacks sourced from http://220. 227. 161. 86/18917sm_finalnew_idtl_customs_cp11. pdf (December 5, 2011). [ 3 ]. DRAWBACK scheme [ 4 ]. The rules govern the drawback in cases of export of imported goods as it is and also in cases where the goods imported are used as inputs for producing a final product which is ultimately exported. [ 5 ]. Sourced from, http://www. taxindiaonline. com/RC2/pdfdocs/cm/cm22a. pdf (December 5, 2011). [ 6 ]. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004) at 355. [ 7 ]. SECTION 74: Drawback allowable on re-export of duty-paid goods. 1) When any goods capable of being easily identified which have been imported into India and upon which [any duty has been paid on importation, i. are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or ii. are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or iii. re entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -] a. the goods are identified to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and b. the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being s hown, be extended by the Board by such further period as it may deem fit. 2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may — a. provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; b. specify the goods which shall be deemed to be not capable of being easily identified; and c. provide for the manner and the time within which a claim for payment of drawback is to be filed. ] (4) For the purposes of this section a. oods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; b. in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. [ 8 ]. SECTION 75: Drawback on imported materials used in the manufacture of goods which are exported (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading hereof for exportation has been made under section 51 by the proper officer,] [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in t he Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the [Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. ] (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. ] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide – a. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;] aa. for specifying the goods in respect of which no drawback shall be allowed; ab. for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon]; b. for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; c. or requiring the [manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of [manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. d. for the manner and the time within which the claim for payment of drawback may be filed;] [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrosp ective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. ] [ 9 ]. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1) Journal of International Economics, 131-147 (1992) at 137. [ 10 ]. See Generally, Supra, note 8. [ 11 ]. Supra note1. [ 12 ]. Supra note 4. [ 13 ]. Rules 6 7, The Customs and Central Excise Duties Drawback Rules, 1995. [ 14 ]. Supra note 4. [ 15 ]. Sourced from, http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/TRADE/0,,contentMDK:20540524~pagePK:148956~piPK:216618~theSitePK:239071,00. html (December 12, 2011). [ 16 ]. Supra note 5, at 357. [ 17 ]. ABC India Ltd. v. UOI 1992(61) ELT 205 (Del HC). [ 18 ]. Supra note 1. [ 19 ]. All type of bright steel bars and shaftings Rs. 395/- PMT [ 20 ]. Articles made of stainless steel including stainless Rs . 890/- PMT steel castings, not otherwise specified, made of austenitic variety of stainless steel [ 21 ]. 1998(103) ELT 663 (CEGAT).

10 Ways to be a Great Admin Assistant

10 Ways to be a Great Admin Assistant As a personal or administrative assistant, yours is one of the most important (and undervalued) components of a successful operation. Here are 10 ways to be a great admin assistant and get noticed for all the amazing, crucial work you do.1. Show core competenceThis covers the basics. You should be solid on everything from basic office and organization skills, necessary software, all word processing programs, database creation and management, communication skills, phone manner, spelling, grammar, punctuation, scheduling, payroll, budgeting, report generating, basic accounting, supply ordering, etc., etc. Think of this as your absolute minimum as far as skills and expertise go, then build on it, rather than thinking of it as a rudimentary checklist. You want all these boxes ticked, and well, before you can feel comfortable calling yourself good at your job. Then build on them and get even better and more competent.2. CommunicateThis is an absolutely key and crucial skill for assistants . Don’t just be good at it- be great at it. That’s where your bar should be set. Whether you’re speaking to clients or your boss’s boss on the phone, be personable, charming, and precise. Smile, even when you don’t mean it, and even when no one can see. They’ll be able to hear it in your demeanor and it can make all the difference. Be a pleasure to speak with on the phone and in person. Be someone people are relieved to go to when they have a problem that needs fixing.3. Dot your ‘i’sOrganization and attention to detail are two skills probably already on your resume- and everybody else’s! You must make these the keystones of your entire job outlook. Pay attention. Be meticulous. Find a system that is efficient, common sense based, and works for you. Be the best-oiled machine possible. When you’ve reached optimum efficiency, try and make it even better.4. Manage your timeAnother skill everyone likes to tout on their resumes. But you must absolutely own this one. Half the time you won’t just be managing your time, but your boss’s time. Or the company’s. You’ll have to manage all of this while also managing yourself and your projects and deadlines. Become a master juggler. Know when you can add another log to the fire and when you have to delegate or decline.5. Know your industryIt’s not enough to know your office inside and out. If you’re not thinking past your immediate workspace and your company, you’re only ever going to be an administrative assistant. A lot of industry-specific stuff you can learn on the job. Just make sure you learn fast. Pay attention. Ask questions. Bone up in your free time. After week two, you should be the one answering the questions. After another few weeks, be good enough to be a resource to your boss- rather than the other way around.6. Hone your toolsDepending on what your particular tool box contains, you’ll learn very quickly what you need to know. Whether it’s Quicken or Excel, take a training course, gain Jedi ninja skills that make you a wizard at that tool. There will come a time when your wealth of extra knowledge saves the day.7. Be a consummate professionalDon’t just dress nicely for work and be professional. Dress consistently and perfectly for what you’re doing and who you’re working with. Look good- the more professional you look, the more respect you’ll gain without having to do much at all. And be absolutely steadfast in your commitment to being a professional. This reputation for trustworthiness and respectability will only help you as you go.8. Be trustworthyWhether you’re dealing with twisty office politics or having to mediate concerns between coworkers or you’re just plain listening to people air their troubles, be a vault. Don’t speak ill of anyone behind their back. Earn people’s trust. Maintain integrit y and dignity. And always handle confidential documents, matters, and conversations with the utmost of tact. Be a vault. The trust of your colleagues and superiors is a valuable thing to have.9. Cultivate good judgmentUse all those skills from your undergraduate philosophy class. Hone your reason and critical thinking skills. Learn how to think through problems, anticipate complications and needs. Become deft at knowing how to delegate, whom to ask for help. And learn to do it without a lot of direction from above. Your boss will thank you for putting out so many fires on your own.10. Be a team playerThis sounds cheesy, but it really is a must. Pinch in when you can. Do the job everyone else is batting around like a hot potato. And do it with a smile on your face. You’ll have a bunch of favors you can call in in a pinch. Plus, you’ll impress your boss with your initiative. Try to never utter the words â€Å"but that’s not my job.†

Ethics and Morality Essay Example | Topics and Well Written Essays - 2500 words

Ethics and Morality - Essay Example According to Rousseau, for the State, it is important that each citizen has some kind of religion or devotion as a regularizing rod for his behavior. It does not matter to the State if the religion is uplifting the citizen in any way or not. Its requirement is that it controls and shapes his behavior in the right way, so that he is not a nuisance in the society and remains a law-abiding citizen. Morality is the other side of the religious coin. It is interesting to note that much of what we call 'morality' today did not exist in the Stone Age. The powerful took away what they needed from the hapless unfortunate creatures, who either perished or got enslaved. It was the jungle law, what prevails today in most of the animal kingdom, though there are interesting exceptions. As man became increasingly aware of his society, community and responsibility towards them, a kind of bond formed around him, making him an integral part of it and certain rules and conditions were either imposed on him, or he became conscious that to adhere to them would be self-preservation from harmful attacks. The individualist nature has resulted in the collective way of life and man found security in numbers and lived as part of a society, where morality became the most important requirement to have a coherent social structure. Social contract theory is supposed to be as old as Philosophy itself and even Socrates' explanation to Crito approaches it. Rousseau comes very close to Hobbes when he says that religion binds the man to morality, law and hence, to social contract. This is helpful for the peace and well being of the society. It glorifies the prince, the country, and the lawmakers. Hence, it is a form of social contract entered between the individual man and the collective society, which later was governed and protected by political authority. Man and society are bound by this unseen contract and it is easy to assume that morality and social contract are complimentary as well as prerequisites to each other. "Social contracts or Contractarianism stems from the political power and control and man's accepting it as legitimate authority in governance of moral fibre of the society." http://plato.stanford.edu/entries/contractarianism/ According to Hobbes, it is clear that common interest of fear leads men into political society and fear could be of gory death, insecurity, lack of cultural living, deprivation of comfort and industry, losing satisfaction derived out of life, losing kin and possessions, living with unfulfilled desires, separation, misadventure and hatred ruling every bit of life. Hobbs feels that even a bad political authority is better than none and should be welcomed and cherished.

Pandemic Flu plan Case Study Example | Topics and Well Written Essays - 750 words

Pandemic Flu plan - Case Study Example that has seen heath experts and governments come together to formulate policies and plans on how to curb and mange influenza so as to reduce loss of life through such pandemic. Communities at their local levels have come up with ways to handle influenza so to protect the community members from suffering and deaths. This paper indicates a community plan outlines strategies to curb influenza in Glen Falls in New York. To enhance influenza review in Glen Falls, the plan shall initiate measures to protect community members from attacks and loss of lives as a result of flu. They include; This shall be meant to promote and boost the immunity of villagers through anti viral drugs and vaccine. Parents shall be advised to take their children fro vaccine so as to enable them withstand the effects of influenza. Immunization awareness shall be carried out to educate the people on the need to consider immunization as the possible solution for this challenge. Expectant mothers shall be advised to attend prenatal and antenatal care program in which vaccination and immunization for the unborn baby and the mother shall be done to offer remedy for this problem. To educate the community, seminars and workshops shall be carried out in the community to enlighten the people. Cultural dances and performances where by communal artists shall be used to perform and make skits more so in the evenings which shall bring together members of the community to learn on the need to take on immunization program to remedy influenza. Influenza pandemic requires proper planning that involves partie s of every level such as communities and families and individuals so as to slow and respond so as to recover from this disaster. This is because influenza has been identified to cause loss of life through illness making it a public threat. The plan will involve health care providers in advocating the control of influenza in the community. Hospitals shall print leaflets which shall have the information

The dangers of BPA (Bisphenol A) in Plastic bottles or containers Speech Presentation

The dangers of BPA (Bisphenol A) in Plastic bottles containers - Speech or Presentation Example I. Introduction How many of you have taken drinks or food products packed in plastic bottles? How many times do you stay for a day without using a plastic bottle or container? How many plastic containers do you use in your kitchen every day to warm food and store left over’s? Most of us in college always pack their sandwiches in plastic containers because it is the most convenient packaging material. Plastic bottles or containers are cheap and easy to carry around because they are light. Plastic containers and bottles are used world wide. Take a walk into a supermarket one day and you will be amazed at just how many food products are packaged in plastic bottles or containers. Just take a look in your refrigerator and count how many food products are packaged in plastic cans or bottles. Today we are going to look at a component known as Bisphenol A (BPA) found in plastic bottles and containers, specifically the effects of Bisphenol A. We are also going to look at samples of pla stic bottles that are safe or unsafe to use. We always use plastics because they fit our convenience. Plastic containers are most convenient when it comes to packing our drinks or food. Bisphenol A (BPA) is a toxic material found in the hard plastic containers or bottles. Usually, Bisphenol is used to harden plastic bottles or containers. Bisphenol A is located in the lining of plastic beverage and food plastic cans. The most disturbing issue is that plastic bottles used to feed children have been found to have Bisphenol A. II. Body. Bisphenol A is a chemical material found in polycarbonate resins and plastic materials or bottles; it possesses a health hazard to animals. A. Chemical compound of Bisphenol A. 1. Bisphenol contains phenol chemical components known as acetone 2. When acetone is highly ingested, it causes irritations that will depress the central nervous system. 3. Acetone can cause irritations in the eyes when it comes into contact with the eyes and the respiratory syst em. B. Health hazards of Bisphenol A. 1. Bisphenol may be dissolved in foods and drinks that we take. 2. Although Bisphenol is highly digestible, high exposures of low plastic levels of Bisphenol in the plastics can lead to several health complications in animals. 3. According to the National Institutes of Health, Bisphenol can cause interference with the body’s estrogen production (endocrine Disruption). 4. Many studies conducted by scientists have shown that rodents exposed to high levels of Bisphenol show change behaviors and brain structure. 5. Rodents exposed to Bisphenol exhibit cancer, difficulty in breathing and diabetes. 6. Although effects of Bisphenol on human beings is inconsistent, recent studies have shown that exposure of human beings t to low levels of Bisphenol can inhibit the production of a hormone known as Adiponectin. 7. Adiponectin is used to regulate levels of insulin 8. Studies have also shown that Bisphenol A can cause obesity in human beings. 9. Bisp henol A can also cause negative effects on the pregnancy. C. Research Studies 1. The Food and Drugs Administration in United States has come under fire for claiming that BPA is not harmful by the Natural Resources Defense Council in 2008. 2. The National Institute of Health in 2008, raised concerns about the safety of BPA on plastics used in storing beverage and food products as allowed by the Food and Drugs Administration in United States. III. Conclusion. Since it is impossible not to use plastic containers and bottles, it would be advisable to

Advantages And Disadvantages Of Optimisation Techniques

Advantages And Disadvantages Of Optimisation Techniques We have to use different techniques to optimise our website. Our main focus will be on how to reduce the size of the webpage and script execution time. This, in turn, will definitely improve the user experience as well as reduce the load on the servers. The images and graphical interfaces occupy the maximum storage size on the webpage. Therefore we need to compress the images and the scripts in an effective manner that wont affect functionality and quality of the website. First we need to simplify the design of the website, reducing the number of HTTP requests. JavaScript and CSS can be minified by removing comments and space characters from the code. Furthermore we can make java script and CSS external which can be cached by the browser. Post Load and Pre Load components can be set, which will make the user experience better by initially loading the important content and then loading the remaining content. Ultimately we can optimise loops which will reduce the script execution time. Specific Optimisation Techniques to be used for the Website The different optimisation techniques are: Minimise HTTP requests Add an expiry or a cache control header Put scripts at the bottom Remove duplicate scripts Make Ajax cacheable Post load components Pre load components Make JavaScript and CSS external Reduce DNS Lookups Minimise HTTP requests The majority of the time taken when a page is loading is a result of HTTP requests. Reducing the number of components will thus reduce the number of HTTP requests required to render the page. This is the key to faster loading pages. Combined files are a way to reduce the number of HTTP requests by combining all scripts into a single script, and similarly combining all CSS into a single stylesheet. Discussing the decisions for each page We will use some techniques which will be applicable on all the pages. Style sheets will be placed at the top and scripts at the bottom of the webpage. AJAX, JavaScript and CSS made cacheable. CDN servers will be used and redirects, 404 errors, and empty image source avoided. GET will be used for AJAX requests and also make efficient use of pre and post load components. The complete JavaScript code and CSS will be minified. The Home page is the one which should be fast, attractive and interactive. The Home page will make up the rapport of your website. In order to make it attractive we need to use different images, CSS, graphical interfaces and flash content. Images and graphical interfaces are bigger in size so we will scale them and try to convert them into a more suitable format such as Portable Network Graphics (.png). The users login page, discussion page, upload page and modify page will be much simpler than home page but they will contain lots of videos and images with the description. Thus, we can just remove the white space characters from their code reducing the size of the webpage and optimising the images. Videos are too big in size so we will not upload it on our server. We will use YouTube or other free video upload sites and embed the link on our webpage. Product Catalogue will contain all the images of the product that can be searched and sorted by category and brands. The loops will be optimised for faster search and sorting. Business information, current employees and product information will contain the detailed textual description with images of what we do, what we sell and who works in our company. All this information is static, so we will cache the information and optimise the images. Q2. Client side security issues are an extremely important component of any web-based application. Introduction Client side security is one of the most important topics in internet security. All the information which has been downloaded from servers is stored on the clients machine. All the site preferences as well as your login details are stored as cookies on the local machine and we need to keep those files safe from hackers. We use different antiviruses and firewalls on the local machine, however they are not as efficient as they should be. JavaScript and AJAX are the most vulnerable languages for most of the current web-based exploits like Trojans, viruses, etc. [1] (Uta Priss, 2012, Advanced Client-Side Security:What many users do not know, From http://www.upriss.org.uk/awt/lec4a.pdf) In this document we will look at the major threats, type of client side attacks and some strategies for minimising those risks. Problem Domain Nowadays internet is a basic necessity of day to day life. We are so dependent on internet these days. Everything from paying our electricity bills to international business meetings we do online. All our bank details are on our local machine which is vulnerable to hackers. For this reason do we need a secure system to work safely online. Whenever we use internet our local system stores the information from the server which contains your preferences, form data and the history of the webpages you viewed. How do hackers operate..? Hackers try to bypass the firewall and gain inappropriate access to local host resources. There are more chances to breach the security of the firewall when the hacker and the host are on the same network because request for resources originating within the network can be trusted more than request originating from outside the network. (Bidgoli Hossein , Wiley John Sons, (2006) Hanew Jersey, John Wiley Sons) Issues One of the most widely used languages for website development, JavaScript, is not secure. JavaScript is an open scripting language which means anyone can manipulate it and change its function. The JavaScript security model attempts to protect the user from websites that may be malicious and is not designed to protect the website owner. It cant protect data sent from the browser to the server and there are limits on what the page author can control via JavaScript whilst it is being executed within the browser. The success of JavaScript is also however the reason why attackers have targeted and leveraged the technology as a means to compromise the systems and reek untold grief for clients. JavaScript has been used to perform attacks that involve redirects, downloading of content, or even revealing details about a victims system.[2] Now we will discuss some attack strategies such as XSS (Cross Site Scripting), CSRF (Cross Site Request Forgery) and introduce some prevention measures to i mprove the security of the website. XSS Cross-Site Scripting attacks are a type of injection problem, in which malicious scripts are injected into the otherwise benign and trusted websites. Cross-site scripting (XSS) attacks occur when an attacker uses a web application to send a malicious code, generally in the form of a browser side script, to a different end user. Flaws that allow these attacks to succeed are quite widespread and occur anywhere a web application uses input from a user in the output it generates without validating or encoding it. An attacker can use XSS to send a malicious script to an unsuspecting user. The end users browser has no way to know that the script should not be trusted, and will execute the script. Because it thinks the script came from a trusted source, the malicious script can access any cookies, session tokens, or other sensitive information retained by your browser and used within that site. These scripts can even rewrite the content of the HTML page. Prevention measures: Validate, filter, and sanitise all input Process output response stream data through encoding Many modern browsers will attempt to detect an XSS attack and notify the user CSRF CSRF (Cross-Site Request Forgery) is an attack which forces an end user to execute unwanted actions on a web application in which he/she is currently authenticated. With a little help of social engineering (like sending a link via email/chat), an attacker may force the users of a web application to execute actions of the attackers choosing. A successful CSRF exploit can compromise end user data and operation in the case of a normal user. If the targeted end user is the administrator account, this can compromise the entire web application. Prevention measures: Implement strong XSS mitigations Use Tokens to verify expected user actions Hidden form value fields E.g., RoR ASP.Net MVC provide framework support Use POST for any actions that alter data on server side Is the idempotent web paradigm for HTTP GET compromised? Check HTTP Referrer Most modern browsers include features to palliate the following attacks: Phishing Attacks Spyware Malicious websites Adware Destruction or corruption of data or configuration Theft of configuration information Installation of malware Theft of information and identification (Oriyano Sean-Philip and Shimonsk Robert,(2012)Client Side Attacks and Defense, USA, Elsevier, Pg 130) Conclusion In summary, we discussed the major client side scripting attacks, preventive measures and the most vulnerable languages. Client side scripting attacks are effective in taking the personal information of the user. However, if we play smart we can extenuate and avoid those attacks in the first place by making some changes in our firewall settings and not clicking on suspicious links. Prevention is always preferred over a cure for the problems being faced for a normal user in this unprotected web environment. As programmers, we should make appropriate use of the AJAX commands and code the website in such a way as to make it more reliable and harder to alter. Lastly, JavaScript is the most popular language and will remain so in coming years. In light of this, we should make efficient use of the primary functions and the libraries to make it less vulnerable to attacks.

The Founders and Religious Freedom Essay -- U.S. History

James Madison and Thomas Jefferson are two of the seven key founding fathers of the United States. The motive of the founders of the U.S. was to establish religious freedom in the colonies; therefore, religion was of importance to them. When the policy of the separation of church and state was enacted by the founding fathers through the Constitution, it meant that under a secular government, religious freedom would always be protected. Issues such as the freedom to practice one’s religion arose in the earlier colonies and the separation of church and states prevents these issues from occurring again. The separation of church and state protects the rights of all and ensures religious freedom. This policy has proven to be nothing but a success for religion in America. The founding fathers created the Constitution to protect religious freedom. Within the Constitution is the guarantee of the separation of church and state. For example, within schools the Supreme Court in the early sixties ruled against mandatory worship in public schools. Some believe the Court â€Å"kicked God out of the schools† but this was not the case. Instead it governed that neither politicians nor school officials, but parents, have the right to decide the religious teaching their child receives. Today, many religious leaders in America support the guaranteed separation of church and state established and protected by the Constitution. They say they do not want to see any religion favored by the government. According to Thomas Jefferson and James Madison, religion was very important. Thomas Jefferson actually â€Å"revealed more about his faith than any other founding father.† The role of religion was so important to these founders that they, along ... ...tp://www.au.org/resources/publications/americas-legacy-of-religious-liberty-pass-it-on. Hutson, James. Library of Congress, "James Madison and the Social Utility of Religion:." Last modified May 31, 2001. (accessed April 6, 2012). http://www.loc.gov/loc/madison/hutson-paper.html. Loconte, Joseph. There Heritage Foundation: Leadership for America, "James Madison and Religious Liberty." (March 16, 2001). (accessed April 6, 2012). http://www.heritage.org/research/reports/2001/03/james-madison-and-religious-liberty. Perry, Barbara, A. "Jefferson's Legacy to the Supreme Court: Freedom of Religion." Journal Of Supreme Court History 31, no. 2 (July 2006): 181-198. America: History & Life, EBSCOhost (accessed April 6, 2012). All About History, "Separation of Church and State." (accessed April 6, 2012). http://www.allabouthistory.org/separation-of-church-and-state.htm.