Trade policy review report by the secretariat

Official Gazette) or has declared (under any law in force), to be a major port (Indian Ports Act 1908). Currently, they comprise: Kolkata, Paradip, Visakhapatnam, Ennore, Chennai, Tuticorin, Cochin, New Mangalore, Mormugao, Mumbai, Jawaharlal Nehru, and Kandla.

110 The exception, Ennore port, is managed under a "landlord" port model, which separates port ownership from port operations. Ennore port is a corporatized port registered under the Companies Act 1956.

111 Ministry of Shipping online information, "Parliament Related Matter: Rajya Sabha dated 7 December 2010". Viewed at: http://shipping.gov.in/index1.asp?linkid=175&langid=1; and Ministry of Shipping (undated).

112 Ministry of Shipping online information. Viewed at: http://shipping.nic.in/writereaddata/l892s/53177698The%20MPT%20Act%201963%20(38%20of%201963).pdf.

113 Ministry of Shipping online information. Viewed at: http://shipping.nic.in/writereaddata/l892s/PortEntryRules-39326416.pdf.

114 The Major Ports Trust Act 1963 was amended by the Port Laws (Amendment) Act 1997 to constitute the TAMP (Tariff Authority for Major Ports online information. Viewed at: http://www.tariffauthority.gov.in/).

115 Ministry of Shipping online information. Viewed at: http://shipping.nic.in/index1.php?lang=1&level=1&sublinkid=114&lid=63.

116 Ministry of Shipping online information, "Policy". Viewed at: http://shipping.nic.in.

117 Under grandfathered rights, slots revert to air carriers that made significant use of their allocations during the previous season. The "use it or lose it" rule applies to mergers. An airline that is merging with another airline, takes control of the slot rights of the latter. If the slots are not used, the airline loses its user rights.

118 For details, see DGCA Air Transport Circular No. 1 of 2009, 14 March 200 (Directorate General of Civil Aviation online information, "Rules: Circulars: Air Transport". Viewed at: http://www.dgca.gov.in/).

119 DGCA Air Transport Circular No. 2 of 2009, 23 April 2009.

120 DGCA Air Transport Circular No. 2 of 2010, 19 November 2010.

121 Kacker (undated).

122 Centre for Asia Pacific Aviation (2009).

123 Government of India (2007).

124 Airports Economic Regulatory Authority of India Act 2008.

125 Centre for Asia Pacific Aviation (2009).

126 Airports Economic Regulatory Authority of India Act 2008.

127 Journeys to/from airports in the states of Assam, Meghalaya, Manipur, Mizoram, Tripura, Nagaland, Arunachal Pradesh, Sikkim and Bagdogra in West Bengal are exempt.

128 An education cess (2%) and a secondary and higher education cess (1%) apply on the payable service tax. For details, see Central Board of Excise and Customs online information, "Service Tax: Service Profile". Viewed at: http://www.cbec.gov.in/cae1 english.htm. See also Department of Revenue, D.O.F. No. 334/03/2010 TRU, 1 July 2010.

129 Service Tax Notification Nos. 25/2010, 22 June 2010; and 27/2010, 22 June 2010. For Service Tax Notifications, see Central Board of Excise and Customs online information. Viewed at: http://cbec.gov.in/cae1 english.htm.

130 Business Line, "User development fee in Hyderabad airport hiked", 29 September 2010; and British Airways online information, "British Airways in India". Viewed at:

http://www.britishairways.com/travel/lcinfo/public/en_in#4.

131 An inclusive tour package is a round trip for which a consolidated price is charged for airfare, hotel accommodation, and other ground arrangement services.

132 The Montreal Convention is incorporated into the Carriage by Air (Amendment) Act 2009 (Ministry of Civil Aviation, 2009).

133 Ministry of Road Transport and Highways online information, "Roads and highways: an overview". Viewed at: http://www.morth.nic.in/writereaddata/sublinkimages/overview_NH3244795788.htm.

134 National Highways Authority of India (2010).

135 Ministry of Road Transport and Highways (2009).

136 Energy and Resources Institute (2009).

137 Advocates Act 1961. Viewed at: http://barcouncilofindia.nic.in/disk1/196125.pdf.

138 Under section 25 of the Chartered Accountants Act, a company includes any limited liability partnership that has a company as its partner.

139 An auditor must not be related to directors or associated with group companies.

140 Incredible India online information. Viewed at: http://www.incredibleindia.org/images/docs/trade-pdf/important-documents/other-important-documents/Strategic%20Action%20Plan.pdf.

141 Incredible India online information. Viewed at: http://www.incredibleindia.org/images/docs/trade-pdf/guidelines/revised-guidelines-for-W-&-M.pdf.

142 11 of them have already expired.