office of the commissioner of customs · office of the commissioner of customs custom house, ......

Office of the Commissioner of Customs Custom House, Cochin – 9

- - - - - - Public Notice No. 32/ 2008

Attention of the trade and public is invited to the following instructions of the C.B.E.C, is enclosed herewith.

for information:

Sl. No.

Instruction No. and origin Subject

1. NOTIFICATION No.104/2008-Cus dt.10.09.2008 of CBEC

Regarding of anti-dumping duty imposed on steel and fibre glass tapes and their parts and components

2. Notification No. 105/2008-Cus dated 18.09.2008 of CBEC

Regarding of anti-dumping duty imposed on Maleic Anhydride originating in, or exported from, the People‟s Republic of China, Chinese Taipei and Indonesia

3. Notification No .106 /2008-Cus dated 22.09.2008 of CBEC

Amends Notification No. 147/94-Customs, dated 13th July, 1994


Notification granting concessions to about 260 items in the negative list of SAFTA

5. Notification No. 108/ 2008-Cus dated 16.10.2008 of CBEC

Amends Notification No.84/2004-Customs, dated the 30th August,

2004

6. Notification No. 109/ 2008-Cus dated 21.10.2008 of CBEC

Amends Notification No.159/2003-Customs, dated the 24th

October, 2003, regarding anti-dumping duty on Vitamin C, originating in or exported from the People‟s Republic of China


Anti-dumping duty on imports of fully drawn yarn or fully printed yarn or fully oriented yarn or spin drawn yarn or flat yarn of polyester and other yarns

8. Notification No.112/2008-Cus dated 22.10.2008 of CBEC

Rescinds the notification No.69/2008-Customs, dated the 15th May, 2008.

9. Notification No. 109/2008 – Cus (NT)dated 24.09.2008 of CBEC

Amends in the First Schedule to the Customs Tariff Act, 1975


Amends notification No. 102/2008-Customs(N.T.) dated the 26th August, 2008


Amends notification No. 36/2001-Cus (N.T.), dated, the 3rd August 2001.


Amends notification No. 36/2001-Cus (N.T.), dated, the 3rd August 2001

13. Circular No. 14/2008 vide F.NO.602/01/2008-DBK dtd. 26.08.2008 of CBEC

Issue of installation certificate for the capital goods imported/ procured locally under EPCG scheme- procedure- reg

14. Circular No. 15/2008 vide F.NO.602/01/2008-DBK dtd.26.08.08 of CBEC

Authentication of supply invoice by the Central Excise Authorities for Claiming Deemed export benefits- reg.

15. Circular No. 16/2008 vide F. No. 401/104/2007-Cus.III dtd.13.10.08 of CBEC

Regarding clarification on refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.09.2007.

16. Circular No. 17/2008 vide F.No.528/21/2008-Cus (TU)dtd.21.10.08 of CBEC

Clarification regarding basis of levy of additional Customs duty (CVD) on import of Readymade Garments

[Issued in F.No.C1/04/2008-TU]

Sd/ (B. SYED MOHAMMED)

COMMISSIONER Cochin, dated the 30

th October,.2008

Annexure As above. //Attested// (K.A.JATHIN) Appraiser (Tariff Unit) Copy to: 1. The Chief Commissioner‟s Office, Cochin. 2. Commissioner‟s file/ Jt. Commissioner / All D.Cs & A.Cs / Development Commissioner (CSEZ) / All

Appraisers / All Sections / Guard File & As per mailing list. .All concerned officers are directed to note and comply with the instructions/changes. No separate S.O. is being issued.

http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k1/csnt36-2k1.htm

http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k1/csnt36-2k1.htm

2

GOVERNMENT OF INDIA MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 10th September, 2008

NOTIFICATION No.104/2008-Customs

G.S.R. (E).- Whereas, the designated authority vide notification No. 15/2/2008-DGAD, dated the 31st March, 2008, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 1st April, 2008, had initiated review, in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, in the matter of continuation of anti-dumping duty imposed on steel and fibre glass tapes and their parts and components (hereinafter referred to as the subject goods) originating in or exported from the People‟s Republic of China vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 147/2003-Customs, dated the 7th October, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number GSR 793(E), dated the 7th October, 2003; And whereas the Central Government had extended anti-dumping duty on the subject goods by six months vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No.50/2008-Customs, dated the 21

st April, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide

number GSR 296(E), dated the 21st April, 2008;

And whereas the designated authority has requested for further extension of anti-dumping duty by six months, pending completion of the review investigations; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Tariff Act read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 147/2003-Customs, dated the 7th October, 2003, namely : - In the said notification, for the paragraph 3, the following paragraph shall be substituted, namely :- “3. The anti-dumping duty imposed under this notification shall be effective up to and inclusive of the 3

rd day of

April, 2009.”

[F.No.354/15/2003-TRU (Pt.II)] (Unmesh Wagh)

Under Secretary to the Government of India Note. - The principal notification No. 147/2003-Customs, dated the 7th October, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number GSR 793(E), dated the 7th October, 2003 and was last amended vide notification No. 50/2008-Customs, dated the 21

st April, 2008 and was published in the

Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number GSR 296(E), dated the 21st April, 2008.



Notification No. 105/2008-Customs

New Delhi, the 18th September, 2008

G.S.R…. (E). - Whereas, in the matter of import of Maleic Anhydride (hereinafter referred to as the subject goods), falling under the tariff item 2917 14 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People‟s Republic of China, Chinese Taipei and Indonesia (hereinafter referred to as the subject countries), the designated authority in its final findings vide notification No. 14/3/2007-DGAD, dated 22

nd

August, 2008 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 22nd

August, 2008 has come to the conclusion that–

(a) the subject goods have been exported to India from the subject countries below its normal value; (b) the domestic industry has suffered material injury; and (c) the injury has been caused cumulatively by the dumped imports from subject countries;

and has recommended the imposition of definitive anti-dumping duty on imports of the subject goods originating in, or exported, from the subject countries;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff items of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries specified in the corresponding entry in column (5), and exported from the countries specified in the corresponding entry in column (6) and produced by the producers specified in the corresponding entry in column (7) and exported by the exporters specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table.

Table

Sl. No

Tariff item Description of Goods

Specific

Country of origin Country of export Producer Exporter Amount Unit of Measurement

Currency

3

ation

(1)

(2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

1.

2917 14 00 Maleic Anhydride

Any People‟s Republic of China

People‟s Republic of China

Shanxi Regent Taiming Chemical Co. Ltd.

Shanxi Regent Works 82.35 MT US $

2.




Shanxi Regent Taiming Chemical Co. Ltd.

Any Other Exporter 203.61 MT US $

3.




Jiangyin Shunfei Fine Chemical Factory

Goldlink Ltd. 94.34 MT US $

4.




Jiangyin Shunfei Fine Chemical Factory


5.




Changzhou Yabang Chemical Co. Ltd.

Changzhou Yabang Chemical Co. Ltd. Industries Co.

94.32 MT US $

6.




Changzhou Yabang Chemical Co. Ltd.


7.




Any Other Producer

Any Exporter 203.61 MT US $

8.



Any country other than People‟s Republic of China

Any Any 203.61 MT US $

9.


Any Any Country other than People‟s Republic of China,Indonesia and Chinese Taipei



Any 203.61 MT US $

10.


Any Indonesia Indonesia PT Justus Sakti Raya

PT Justus Sakti Raya 54.04 MT US $

11.


Any Indonesia Indonesia PT Justus Sakti Raya


12.


Any Indonesia Indonesia Any Other Producer


13.


Any Indonesia Any country other than Indonesia


14.


Any Any country other than Indonesia, People‟s Republic of China and Chinese Taipei

Indonesia Any Any 203.61 MT US $

15.


Any Chinese Taipei Chinese Taipei Any Any 23.13 MT US $

16.


Any Chinese Taipei Any country other than Chinese Taipei


17


Any Any Country other than Chinese Taipei, People‟s Republic of China and Indonesia

Chinese Taipei Any Any 23.13 MT US $

2. The anti-dumping duty imposed under this notification shall be effective form the date of publication of this notification in the Gazette of India. The anti-dumping duty shall be paid in Indian currency. Explanation. - For the purposes of this notification, “rate of exchange” applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Act. [F.No.354/242008 –TRU]

(G. G. Pai) Under secretary to the Government of India


(DEPARTMENT OF REVENUE) ***

Notification No .106 /2008-Customs

New Delhi, dated the 22nd

September, 2008

4

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 147/94-Customs, Published in the Gazette of India , Extraordinary, Part II, Sub-section (ii) vide number, G.S.R. 576(E), dated the 13

th July, 1994, namely:-

In the said notification, in the Table, against serial number 2, for the entries in column (4), the following entries shall be substituted, namely:-

“(i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import License issued by the Director General of Foreign Trade; and

(ii) the goods are for the use of a renowned shooter who has been certified as such by the National Rifle Association.

Explanation. For the purpose of this notification, “renowned shooter” means a person who has participated in a National Shooting Championship in an Open Men‟s Event or Open Women‟s Event or Open Civilian‟s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association”.

[F.No.341/35/2008-TRU]

(S. Bajaj)

Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (ii) vide number G.S.R. 576 (E) dated the 13

th July, 1994 and was last amended by Notification No.24/2002- Customs,

dated the 1st March 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide

number G.S.R. 121 (E), dated the 1st

March 2002.



New Delhi dated the 6th October, 2008

Notification No. 107/2008-Customs

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX to this notification;

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the country listed in the APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75-Customs, (NT) dated the 30

th

June,2006. Explanation.- For the purposes of this notification, "applied rate of duty" means the standard rate of duty

specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962).

Table

S.No Chapter, heading, sub-heading or tariff item of the First Schedule

Description of goods Extent of tariff concession (percentage of applied rate of duty)

(1) (2) (3) (4)

1 0207 34 00 All Goods 50%

2 0302 69 10 All Goods 75%

3 0303 79 10 All Goods 75%

4 0303 79 30 All Goods 75%

5 0303 79 60 All Goods 75%

6 0303 79 80 Croacker 75%

7 0304 29 10 All Goods 75%

8 0306 13 20 All Goods 75%

9 0711 40 00 All Goods 50%

5



(1) (2) (3) (4)

10 0711 51 00 All Goods 50%

11 0711 90 All goods other than capers 50%

12 0712 20 00 All Goods 50%

13 0712 31 00 All Goods 50%

14 0804 10 All Goods 50%

15 0804 30 00 All Goods 100%

16 0907 All Goods 100%

17 0908 10 All Goods 75%

18 0908 20 00 All Goods 75%

19 1512 21 00 All Goods 75%

20 1701 11 All Goods 75%

21 1701 12 00 All Goods 75%

22 1701 91 00 All Goods 75%

23 1701 99 All Goods 75%

24 2002 90 00 Tomato concentrate 75%

25 2008 60 00 All Goods 75%

26 2008 91 00 All Goods 75%

27 2008 99 All Goods 100%

28 2009 50 00 All Goods 75%

29 2309 90 All Goods 50%

30 3003 90 11 All Goods 75%

31 3004 10 All Goods 75%

32 3004 20 All Goods 75%

33 3204 11 All Goods 75%

34 3204 12 Acid dyes and preparation based thereon 75%

35 3204 13 All Goods 75%

36 3204 14 All Goods 75%

37 3204 16 All Goods 75%

38 3204 17 Pigments 75%

39 3204 19 All Goods 75%

40 3206 49 Red Oxide 75%

41 3301 19 10 Citronella Oil (java type) 75%

42 3301 Other Essential oils 75%

43 3303 00 All Goods 75%

44 3304 10 00 All Goods 75%

45 3304 20 00 All Goods 75%

46 3304 30 00 All Goods 75%

47 3304 91 All Goods 100%

48 3304 99 All Goods 100%

49 3305 10 All Goods 100%

50 3305 90 Hair oils 50%

51 3306 10 Toothpowder, toothpaste 75%

52 3307 10 All Goods 75%

53 3307 30 All Goods 75%

54 3307 41 00 All Goods 75%

55 3307 90 All Goods 75%

56 3401 11 All Goods 75%

57 3401 19 House hold and laundry soap 75%

58 3505 10 All Goods 75%

59 3812 20 All Goods 50%

60 3915 10 00 All Goods 75%

61 3915 20 00 All Goods 75%

6



(1) (2) (3) (4)

62 3915 30 All Goods 75%

63 3915 90 All Goods 75%

64 3917 Artificial guts (sausage castings) of hardened protein or of cellulosic materials.

75%

65 3917 21 All Goods 75%

66 3917 22 00 All Goods 75%

67 3917 23 All Goods 75%

68 3917 29 All Goods 75%

69 3917 31 00 All Goods 75%

70 3917 32 10 All Goods 75%

71 3917 33 00 All Goods 75%

72 3917 39 All Goods 75%

73 3917 40 00 All Goods 75%

74 3918 10 All Goods 75%

75 3918 90 All Goods 75%

76 3919 10 00 All Goods 75%

77 3919 90 All Goods 75%

78 3920 10 All Goods 75%

79 3920 20 All Goods 75%

80 3920 30 All Goods 75%

81 3920 43 00 All Goods 75%

82 3920 49 00 All Goods 75%

83 3920 51 All Goods 75%

84 3920 59 All Goods 75%

85 3920 61 All Goods 75%

86 3920 62 All Goods 75%

87 3920 63 All Goods 75%

88 3920 69 All Goods 50%

89 3920 71 All Goods 50%

90 3920 73 All Goods 75%

91 3920 79 All Goods 75%

92 3920 91 All Goods 75%

93 3920 92 All Goods 75%

94 3920 93 All Goods 75%

95 3920 94 All Goods 75%

96 3920 99 All Goods 50%

97 3921 11 00 All Goods 75%

98 3921 12 00 All Goods 75%

99 3921 13 All Goods 75%

100 3921 14 00 All Goods 75%

101 3921 19 00 All Goods 75%

102 3921 90 All Goods 75%

103 3922 10 00 Baths, shower-baths and wash-basins 50%

104 3922 20 00 All Goods 50%

105 3922 90 00 All Goods 50%

106 3923 10 All Goods 75%

107 3923 21 00 All Goods 75%

108 3923 29 All Goods 75%

109 3923 30 All Goods 75%

110 3923 40 00 All Goods 75%

111 3923 50 All Goods 75%

112 3923 90 All Goods 75%

7



(1) (2) (3) (4)

113 3924 10 All Goods 75%

114 3924 90 All Goods 75%

115 3925 10 00 All Goods 75%

116 3925 20 00 All Goods 75%

117 3925 30 00 All Goods 75%

118 3925 90 All Goods 75%

119 3926 10 All Goods 75%

120 3926 20 All Goods 75%

121 3926 30 All Goods 75%

122 3926 40 Bangles, beads of plastic and imitation jewellery 75%

123 3926 90 All Goods 75%

124 4003 00 00 All Goods 50%

125 4004 00 00 All Goods 50%

126 4005 10 00 All Goods 50%

127 4005 20 All Goods 50%

128 4005 99 All Goods 50%

129 4006 10 00 All Goods 75%

130 4006 90 All Goods 75%

131 4007 00 All Goods 75%

132 4008 11 All Goods 75%

133 4008 19 All Goods 75%

134 4008 21 All Goods 75%

135 4008 29 All Goods 75%

136 4012 90 All Goods 50%

137 4016 10 00 All Goods 50%

138 4016 92 00 All Goods 50%

139 4016 93 All Goods 75%

140 4016 95 All Goods 75%

141 4016 99 All Goods 50%

142 4017 00 All Goods 50%

143 4808 10 00 All Goods 75%

144 4809 90 00 Carbon or similar copying paper 50%

145 4811 10 00 All goods other than other than floor coverings on a base of paper or of paperboard, whether or not cut to size 50%

146 4811 41 00 All Goods 50%

147 4811 49 00 All Goods 50%

148 4817 10 00 All Goods 50%

149 4817 20 00 All Goods 50%

150 4817 30 All Goods 50%

151 4821 90 All Goods 50%

152 4901 All Goods 75%

153 5001 00 00 All Goods 50%

154 5002 00 All Goods 50%

155 5003 00 All Goods 50%

156 5004 00 All Goods 50%

157 5005 00 All Goods 50%

158 5006 00 All Goods 50%

159 5007 10 00 All Goods 50%

160 5007 90 00 All Goods 50%

161 6101 90 All goods other than of wool or fine animal hair 75%

8



(1) (2) (3) (4)

162 6102 10 00 All Goods 75%

163 6102 90 All Goods 75%

164 6103 10 All Goods of wool or fine animal hair 75%

165 6103 29 All Goods 75%

166 6103 31 00 All Goods 75%

167 6103 39 All Goods 75%

168 6103 41 00 All Goods 75%

169 6103 49 All Goods 75%

170 6104 19 Of wool or of fine animal hair 75%

171 6104 29 All Goods 75%

172 6104 31 00 All Goods 75%

173 6104 39 All Goods 75%

174 6104 61 00 All Goods 75%

175 6104 69 All Goods 75%

176 6106 90 All Goods 75%

177 6107 19 All Goods 75%

178 6107 29 All Goods 75%

179 6108 19 All Goods 75%

180 6110 11 All Goods 75%



183 6115 94 00 All Goods 75%

184 6203 29 00 Of wool or of fine animal hair 75%

185 6204 21 00 All Goods 75%


187 6211 39 00 Of wool or of fine animal hair 75%

188 6211 41 00 All Goods 75%

189 6213 90 Of silk or silk waste 75%

190 6401 10 All Goods 75%

191 6401 92 All Goods 75%

192 6401 99 All Goods 75%

193 6402 12 All Goods 75%

194 6402 19 All Goods 100%

195 6402 99 Other footwear, incorporating a protective metal toe-cap

75%

196 6402 91 All Goods 75%

197 6403 12 00 All Goods 75%

198 6403 19 All Goods 75%

199 6403 91 or 6403 99 Footwear made on a base platform of wood, not having an inner sole or protective metal toe-cap

75%

200 6403 40 00 All Goods

75%

201 6404 11 All Goods 75%

202 6404 19 All Goods 100%

203 6405 20 00 All Goods 75%

204 6405 90 00 All Goods 100%

205 6802 21 All Goods 50%

206 6810 11 10 All Goods 50%

207 6901 00 Bricks/blocks/tiles 75%

208 7010 10 00 All Goods 50%

209 7013 28 00 or 7013 37 00 All Goods 50%

9



(1) (2) (3) (4)

210 7213 10 All Goods 50%

211 7213 20 All Goods 50%

212 7213 91 All Goods 50%

213 7213 99 All Goods 50%

214 7214 10 All Goods 50%

215 7214 20 All Goods 50%

216 7214 30 00 All Goods 50%

217 7214 91 All Goods 50%

218 7217 20 All Goods 50%

219 7315 82 00 All Goods 75%

220 7318 14 00 All Goods 75%

221 7318 19 00 All Goods 75%

222 7403 11 00 All Goods 50%

223 7403 12 00 All Goods 50%

224 7403 13 00 All Goods 50%

225 7407 10 All Goods 50%

226 7408 11 All Goods 50%

227 7408 19 All Goods 50%

228 7608 10 00 All Goods 50%

229 8414 30 00 All Goods 50%

230 8414 51 All Goods 75%

231 8418 21 00 All Goods 50%

232 8428 10 All Goods 50%

233 8450 11 00 All Goods 50%

234 8501 10 Micro and AC Motor 50%

235 8501 20 00 All Goods 50%

236 8501 40 10 All Goods 50%

237 8501 52 Electric Motor 1 HP to 10 HP - AC - excluding special types

50%

238 8504 40 All Goods 75%

239 8504 90 All Goods 75%

240 8509 40 All Goods 75%

241 8516 10 00 Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW

75%

242 8516 29 00 All Goods 75%

243 8516 40 00 Electric Irons - other than steam irons 75%

244 8516 60 00 All Goods 75%

245 8528 71 00 or 8528 72 Colour TVs - Set Top Box (Satellite Receivers) 75%

246 8536 20 All Goods 75%

247 8536 30 00 Voltage stabilisers - domestic type 75%

248 8537 10 00 All Goods 75%

249 8537 20 00 All Goods 75%

250 8539 29 All Goods 75%

251 8539 31 All Goods 75%

252 8544 11 All Goods 75%

253 8544 19 Insulated plastic and rubber Wires - domestic types 75%

254 8544 20 All Goods 75%

255 8544 49 All goods for voltage not exceeding 80V 75%

256 9028 30 All Goods 75%

10



(1) (2) (3) (4)

257 9030 33 All Goods 75%

258 9404 21 All Goods 75%

259 9603 10 00 Hill grass/broom 75%

APPENDIX

S. No. Country

(1) (2)

1. People‟s Republic of Bangladesh

2. Kingdom of Bhutan

3. Republic of Maldives

4. Nepal

[F.No. 354/42/2002-TRU]

(S.Bajaj)




Notification No. 108/ 2008-Customs

New Delhi, the 16th October, 2008

G.S.R. (E). -Whereas, the designated authority vide notification No. 15/22/2008-DGAD, dated the 3

rd

September, 2008, published in Part I, section 1 of the Gazette of India, Extraordinary, dated the 3rd September, 2008,

had initiated review, in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said Rules), in the matter of continuation of anti-dumping duty on Chloroquine phosphate, originating in, or exported, from the People‟s Republic of China, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No.84/2004-Customs dated the 30

th August, 2004, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.549(E), dated the 30th August, 2004, and had requested for extension

of anti-dumping duty for a period of one year from the date of initiation of said review , in terms of sub-section (5) of section 9A of the said Customs Tariff Act, pending the completion of the review;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said Rules, the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. No.84/2004-Customs, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 549 (E), dated the 30

th August, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

section (i) vide number G.S.R.549 (E), namely: -

In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: - “3. This notification shall remain in force upto and inclusive of the 2

nd September 2009,

unless the notification is revoked earlier”.

[F. No.354/131/2003-TRU]

(Unmesh Wagh)


Note: The Principal notification No.84/2004-Customs, dated the 30th August, 2004 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-Section (1) vide G.S.R.549 (E), dated the 30th August, 2004 and last

amended by notification No.122/2006-Customs dated, the 30th December, 2006 which was published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number GSR 783(E), dated the 30th December, 2006.



Notification No. 109/ 2008-Customs

11

New Delhi, the 21st October, 2008

G.S.R. (E). -Whereas the designated authority vide notification No. 15/16/2008-DGAD, dated the 23

rd May,

2008, published in Part I, section 1 of the Gazette of India, Extraordinary, dated the 27th May, 2008, had initiated

review in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on Vitamin C, originating in or exported from the People‟s Republic of China, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 159/2003- CUSTOMS dated the 24

th October, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

G.S.R.840(E), dated the 24th October, 2003, and had requested for extension of anti-dumping duty for a period of

one year from the date of its expiry, in terms of sub-section (5) of section 9A of the said Customs Tariff Act;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 159/2003- CUSTOMS, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.840 (E), dated the 24

th October, 2003, namely: -

In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: -

“3. This notification shall remain in force upto and inclusive of the 23rd October, 2009, unless the notification is

revoked earlier”.

[F. No.354/96/2003-TRU]

(Unmesh Wagh) Under Secretary to the Government of India

Note.- The Principal notification No.159/2003-CUSTOMS, dated the 24th October, 2003 was published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-Section (1) vide number G.S.R.840 (E), dated the 24th October, 2003.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE) Notification No. 111/2008-Customs

New Delhi, the 22

nd October, 2008

G.S.R. (E). -Whereas the designated authority vide notification No. 14/3/2005-DGAD, dated the 8

th

September, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8th September, 2008, had come to the conclusion that M/s H.K. Corporation, Republic of Korea had violated the conditions of the price undertaking given in terms of rule 15 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, and had decided to treat M/s H.K. Corporation, Republic of Korea as a non-cooperating exporter and had recommended imposition of definitive final anti-dumping duty on imports of fully drawn yarn or fully printed yarn or fully oriented yarn or spin drawn yarn or flat yarn of polyester and other yarns falling under Chapter 52 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the subject goods), produced or exported by M/s H.K Corporation, Republic of Korea, at a rate equal to US$ 588 per Metric Tonne (MT), which is also the rate applicable to all other non-cooperating exporters from Republic of Korea as notified vide notification of the Government of India, Ministry of Finance (Department of Revenue), No.15/2007-CUSTOMS, dated the 20

th February, 2007, published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 94(E), dated the 20th February, 2007;

And whereas the Central Government had imposed a provisional anti-dumping duty at the rate of US$ 107 per MT on the subject goods produced and exported by M/s H.K. Corporation, Republic of Korea and imported into India vide notification of the Government of India, Ministry of Finance (Department of Revenue), No.69/2008-CUSTOMS, dated the 15

th May, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i) vide number G.S.R. 379(E), dated the 15th

May, 2008; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act, read with rules 18 and 20 of the said Rules, the Central Government hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.15/2007-CUSTOMS, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 94(E), dated the 20

th February, 2007, namely: -

In the said notification, - (I) in the Table I, S. No. 5 and the entries relating thereto, shall be omitted; (II) after paragraph 2, and before the Explanation, the following paragraph shall be inserted, namely:- “3. The anti-dumping duty imposed under this notification on imports of fully drawn yarn or fully printed yarn or fully oriented yarn or spin drawn yarn or flat yarn of polyester and other yarns falling under Chapter 52 of the First Schedule to the said Customs Tariff Act, produced and exported by M/s H.K. Corporation, Republic of Korea and imported into India, shall be levied with effect from the 15

th November, 2007”.

[F.No.354/80/2006-TRU]

(Sonal Bajaj) Under Secretary to the Government of India

Note.- The principal notification No.15/2007-CUSTOMS, dated the 20

th February, 2007, was published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 94(E), dated the 20th February, 2007

12

and was last amended by the notification No.68/2008-CUSTOMS, dated the 15th May, 2008, which was published in

the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 378(E), dated the 15th May, 2008.



Notification No.112/2008-Customs

New Delhi, the 22nd

October, 2008 G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.69/2008-Customs, dated the 15

th May, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)

vide number G.S.R. 379(E), dated the 15th May, 2008, except as respects things done or omitted to be done before such rescission.

[F.No.354/80/2006-TRU]

(Sonal Bajaj) Under Secretary to the Government of India

GOVERNMENT OF INDIA

MINISTRY OF FINANCE


NOTIFICATION No. 109 /2008-CUSTOMS (N.T.)

New Delhi, the 24th September, 2008.

2, ASVINA ,1930 (SAKA)

G.S.R. 678(E). - In exercise of the powers conferred by sub-section (1) of section 11A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the First Schedule to the Customs Tariff Act, 1975, namely:- In the said First Schedule,- (1) In Chapter 29,-

(i) (i) in heading 2920,- (a) in sub-heading 2920 19, tariff item 2920 19 10 and the entries relating thereto shall be omitted; (a) (b) in sub-heading 2920 90, tariff items 2920 90 45 to 2920 90 48 and the entries relating

thereto shall be omitted; (b) (c) in sub-heading 2920 90, tariff items 2920 90 51 to 2920 90 66 and the entries

relating thereto shall be omitted; (ii) in heading 2921, in sub-heading 2921 19,-

(a) after the entries “ 2-Chloro N,N-Di-isopropyl ethylamine and Ethanamine,2-Chloro-N,N-dimethyl”, following entries shall be inserted, namely:-

“N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-Methyl Amino ethylchloride Hydrochloride :”;

(b) after tariff item 2921 19 11 and the entries relating thereto, the following tariff items and

the entries shall be inserted, namely:- (iii) in heading 2922,

(a) in sub-heading 2922 11 , the entries “2-Hydroxy N,N-Diisopropyl Ethylamine, Di-

Methyl Amino ethanethiol Hydrochloride, Di-methyl amino ethyl chloride hydrochloride, Di-ethyl Amino ethanethiol hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol” shall be omitted;

(b) in sub-heading 2922 11,for tariff items 2922 11 11 to 2922 11 16 and the entries relating

thereto, the following tariff item and the entries shall be substituted, namely:-

(c) in sub-heading 2922 12, for tariff items 2922 12 11 and 2922 12 12 and the entries

relating thereto, the following tariff item and entries thereto shall be substituted, namely:-

“ 2921 19 12

- - - - N,N-Diethyl amino ethyl chloride hydrochloride

kg. 10% -

2921 19 13 - - - - Di-methyl amino ethyl chloride hydrochloride

kg. 10% - “ ;

“2922 11 10

- - - Monoethanolamine Kg. 10% - “;

13

“2922 12 10

- - - Diethanolamine

Kg.

10%

- “;

(d) for tariff item 2922 13 00 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

(e) in sub-heading 2922 19, tariff items 2922 19 10 to 2922 19 30 and the entries relating

thereto, shall be omitted;

(f) in sub-heading 2922 19, for tariff item 2922 19 90 and the entries relating thereto, following tariff items and entries shall be substituted, namely:-

(iv) in heading 2929, for tariff item 2929 90 00 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

(v) in heading 2930, in sub-heading 2930 90, after tariff item 2930 90 91 and the entries

relating thereto, the following tariff items and the entries shall be inserted, namely:-

(vi) in heading 2931, in sub-heading 2931 00, after tariff item 2931 00 30 and the entries relating

thereto, the following tariff items and the entries shall be inserted, namely:-

“2922 13

- - Triethanolamine and its salts

2922 13 10

- - - Triethanolamine Kg. 10% -

2922 13 90

- - - Other Kg. 10% - “ ;

“2922 19 40

- - - 2-Hydroxy N,N-Di-isopropyl Ethylamine Kg. 10%% -

2922 19 50

- - - Ethyldiethanolamine Kg. 10% -

2922 19 60

- - - Methyldiethanolamine Kg. 10% -

2922 19 90 - - - Other kg 10%

- “ ;

2929 90 - - Other

2929 90 10 - - - N,N-Diethylphosphoramidic dichloride Kg. 10% -

2929 90 20 - - - N,N-Diisopropylphosphoramidic dichloride Kg. 10% -

2929 90 30 - - - N,N-Dipropylphosphoramidic dichloride Kg. 10% -

2929 90 40 - - - N,N-Dimethylphosphoramidic dichloride Kg. 10% -

2929 90 50 - - - Diethyl N,N-Dimethylphosphoramidate Kg. 10% -

2929 90 60 - - - Phosphoramidic acid, diethyl, dimethylester Kg. 10% -

2929 90 90 - - - Other Kg. 10% - “ ;

“2930 90 92

- - - - Di-Methyl Amino ethanethiol Kg. 10% -

2930 90 93 - - - - Di-Methyl Amino ethanethiol Hydrochloride Kg. 10% -

2930 90 94 - - - - Diethyl amino ethanethiol Kg. 10% -

2930 90 95 - - - - Di-ethyl Amino ethanethiol hydrochloride Kg. 10% -

2930 90 96 - - - - O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos)

Kg. 10% -

2930 90 97 - - - - Phosphorothioic acid, S[2 –(diethyl amino) ethyl] O, O-Diethyl ester

Kg. 10% - “ ;

14

(vii) in heading 2933, in sub-heading 2933 39, for tariff item 2933 39 30 and the entries relating thereto, the following tariff items and the entries shall be inserted, namely:-

(viii) in heading 2939, in sub-heading 2939 20, tariff item 2939 20 50 and he entries relating

thereto, shall be omitted;

2. In Chapter 38, in heading 3824, in sub-heading 3824 90, after tariff item 3824 90 37 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

3. In Chapter 44,-

(i) in heading 4410, in sub-heading 4410 90, after tariff item 4410 90 30 and the entries relating


(ii) in heading 4411, in sub-heading 4411 94, after tariff item 4411 94 21 and the entries relating


“ - - - Phosphonic acid ,Methyl - ; Phosphonic acid,Ethyl- ; Phosphonic acid, Propyl - ; Phosphinic acid, Methyl- :

2931 00 41 - - - - Phosphonic acid ,Methyl- Kg. 10% -

2931 00 42 - - - - Phosphonic acid,Ethyl- Kg. 10% -

2931 00 43

- - - - Phosphonic acid, Propyl- Kg. 10% -

2931 00 44

- - - - Phosphinic acid, Methyl- kg 10% -

- - - Phosphonic acid,[ methyl-(5-ethyl-2-methyl 2-oxido- 1,3,2 – dioxaphosphorinan-5-yl) methyl ] ester ; Phosphonic acid,[ methyl-bis (5-ethyl-2-methyl 2-oxido- 1,3,2 – dioxaphosphorinan-5-yl) methyl] ester ; Phosphonic acid,methyl-,dimethyl ester; Phosphonic acid propyl dimethyl ester ; Phosphonic acid ethyl-, diethyl ester ; phosphonochloridic acid methyl-, methyl ester ; phosphonous acid- methyl diethyl ester :

2931 00 51 - - - - Phosphonic acid,[ methyl-(5-ethyl-2-methyl 2-oxido- 1,3,2 – dioxaphosphorinan-5-yl) methyl] ester

Kg. 10% -

2931 00 52 - - - - Phosphonic acid,[ methyl-bis (5-ethyl-2-methyl 2-oxido- 1,3,2 – dioxaphosphorinan-5-yl) methyl] ester

kg 10% -

2931 00 53 - - - - Phosphonic acid,methyl-,dimethyl ester Kg. 10% -

2931 00 54 - - - - Phosphonic acid propyl dimethyl ester Kg. 10% -

2931 00 55 - - - - Phosphonic acid ethyl-, diethyl ester Kg. 10% -

2931 00 56 - - - - phosphonochloridic acid methyl-, methyl ester Kg. 10% -

2931 00 57 - - - - phosphonous acid- methyl diethyl ester Kg. 10% -

- - - 1 Propanaminium N,N,N trimethyl 3- [ 1- oxo-9-octadecenyl) amino ] - (Z)- methyl methyl phosphonate;O,O-Dimethyl methyl phosphonate :

2931 00 61 - - - - 1 Propanaminium N,N,N trimethyl 3- [ 1- oxo-9-octadecenyl) amino ] - (Z)- methyl methyl phosphonate

Kg. 10% -

2931 00 62 - - - - O,O- Dimethyl methyl phosphonate Kg. 10% -

- - - Phosphonothioic dichloride, ethyl-;Phosphonic dichloride, methyl-; Phosphonous dichloride, methyl- :

2931 00 71 - - - - Phosphonothioic dichloride, ethyl- Kg. 10% -

2931 00 72 - - - - phosphonic dichloride,methyl- Kg 10%

-

2931 00 73 - - - - Phosphonous dichloride, methyl- Kg 10% - “ ;

“2933 39 30

- - - - 1-Azabicyclo (2.2.2.) octan-3-ol or Quinuclidine-3-ol

Kg. 10% -

2933 39 40

- - - Benzene acetic acid, alpha -hydroxy-alpha-phenyl, 1-azabicyclo[2.2.2.]oct- 3-yl ester

Kg. 10% - “ ;

“3824 90 38 - - - - Phosphonic Acid, Methyl-compound with (aminoimino methyl) urea (1:1)

Kg. 10% - “ ;

“4410 90 40

- - - Of Coir

Kg 10% -

4410 90 50 - - - Of jute fibre Kg 10% - “ ;

“4411 94 22

- - - - Of Coir

Kg 10% -

4411 94 23 - - - - Of jute fibre Kg 10% - “ ;

15

4. In Chapter 50, in heading 5007, for tariff item 5007 90 00 and the entries relating thereto, the following sub-heading, tariff items and the entries shall be substituted, namely:-

5. In Chapter 51, in heading 5112, in sub-heading 5112 90, after tariff item 5112 90 40 and the entries

relating thereto, the following tariff item and the entries shall be inserted, namely: -

6. In Chapter 52,- (i) in heading 5208,-

(a) in sub-heading 5208 31, for tariff item 5208 31 20, and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

(b) in sub-heading 5208 41, for tariff item 5208 41 20, and the entries relating thereto, the

following tariff items and the entries shall be substituted, namely:-

(c) in sub-heading 5208 49, for tariff item 5208 49 20, and the entries relating thereto, the following tariff items and the entries shall be substituted, namely: -

(d) in sub-heading 5208 59, after tariff item 5208 59 10, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

(ii) in heading 5209, in sub-heading 5209 51, for tariff item 5209 51 10, and the entries relating

thereto, the following tariff items and the entries shall be substituted, namely: -

“5007 90 - Other

5007 90 10 - - - Of Handloom woven M2 10% -

5007 90 90 - - - Other fabrics M2 10% - “ ;

“5112 90 50 - - - Of Handloom M2 10% or Rs. 135 per Sq. Meter, whichever is higher

- “ ;

- - - Sarees

“5208 31 21 - - - - Of Handloom M2 10% -

5208 31 29

- - - - Other

M2 10% - “ ;

- - - Sarees

“5208 41 21 - - - - Of Handloom M2 10%. or Rs. 9 per Sq. meter, whichever is higher.

-

5208 41 29

- - - - Other

M2 10%. or Rs. 9 per Sq. meter, whichever is higher.

- “ ;

- - - Real Madras handkerchiefs

“5208 49 21 - - - - Of Handloom M2 10%. or Rs. 200 per kg. whichever is higher

-

5208 49 29

- - - -Other

M2 10%. or Rs. 200 per kg. whichever is higher

- “ ;

“5208 59 20 - - - Sarees, Handloom M2 10% or Rs. 50 per sq. Meter, whichever is higher

- “ ;

16

7. In Chapter 53,-

(i) in heading 5305,- (a) in sub-heading 5305 00, for tariff items 5305 00 10 and 5305 00 20, and the entries relating thereto, the following tariff item and the entries shall be substituted, namely: -

(b) in sub-heading 5305 00, for tariff item 5305 00 40, and the entries relating thereto, the

following tariff item and the entries shall be substituted, namely: -

(c) in heading 5308, in sub-heading 5308 10,after tariff item 5308 10 10 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

(d) in heading 5311, in sub-heading 5311 00, after tariff item 5311 00 14, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

8. In Chapter 56, in heading 5602, for tariff item 5602 90 00, and the entries relating thereto, the

following sub-heading, tariff items and the entries shall be substituted, namely: -

9. In Chapter 57,-

(i) in heading 5701, in sub-heading 5701 90, after tariff item 5701 90 10 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely : -

(ii) in heading 5702, in sub-heading 5702 42, after tariff item 5702 42 20 and the entries relating

thereto, the following tariff item and the entries shall be inserted, namely: -

(iii) in heading 5703, in sub-heading 5703 90, after tariff item 5703 90 10 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

- - - Lungis

“5209 51 11 - - - - Of Handloom M2 10%. or Rs. 30 per sq. meter,. whichever is higher

-

5209 51 19 - - - - other M2 10%. or Rs. 30 per sq. meter,. whichever is higher

- “ ;

“5305 00 10 - - - Coir bristle fibre, coir mattress fibre, coir short fibre, coir bit fibre, decorticated coir fibre

Kg. 10%. - “ ;

“5305 00 40 - - - Coir pith, processed in value added forms like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture.

Kg. 10%. - “ ;

5308 10 20 - - - Spooled hanks kg 10% - “ ;

“5311 00 15 - - - - Of coir including log form and geotextiles

m2 10%. - “ ;

“5602 90 - Other

5602 90 10 - - - Of Rubberised coir , needled felt. Kg. 10% -

5602 90 90 - - - Other Kg. 10% - “ ;

“5701 90 20 - - - Of coir including geo textile m2 10% - -

“ ;

“5702 42 30 - - - Carpets, rugs and mats of Handloom m2 10% or Rs. 80 per sq. meter, whichever is higher.

- “ ;

“5703 90 20 - - - Carpets and floor coverings of Coir m2 10% - “ ;

17

(iv) in heading 5705, in sub-heading 5705 00, (a) after tariff item 5705 00 23, and the entries relating thereto, the following tariff item and

the entries shall be inserted, namely: - (b) after tariff item 5705 00 41 and the entries relating thereto, the following tariff item and the entries shall be inserted namely: -

5705 00 42 - - - - Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom

m2 10% -“;

10. In Chapter 58, in heading 5802, in sub-heading 5802 19, after tariff item 5802 19 40, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

11. In Chapter 62,-

(i) in heading 6214, in sub-heading 6214 10, after tariff item 6214 10 20, and the entries relating

thereto, the following tariff item and the entries shall be inserted, namely: -

(ii) in heading 6216, in sub-heading 6216 00, after tariff item 6216 00 10, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

12. In Chapter 63,-

(i) in heading 6302,- (a) for tariff item 6302 21 00, and the entries relating thereto, the following sub-heading, tariff items and the entries shall be substituted, namely: -

(b) for tariff item 6302 51 00, and the entries relating thereto, the following sub-heading,

tariff items and the entries shall be substituted, namely: -

(c) for tariff item 6302 60 00, and the entries relating thereto, the following sub-heading, tariff items and the entries shall be substituted, namely: -

(d) for tariff item 6302 91 00, and the entries relating thereto, the following sub-heading,

tariff items and the entries shall be substituted, namely: -

“5705 00 24 - - - - Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets)

m2 10% -“;

“5802 19 50 - - - Of Handloom m2 10% or Rs. 60 per sq. meter, which is higher

- “ ;

“6214 10 30 --- Of Handloom u 10% or Rs. 390 per piece, which is higher

- “ ;

“6216 00 20 - - - Of Handloom pa 10% - “ ;

“6302 21 - - Of Cotton

6302 21 10 - - - Handloom Kg. 10% or Rs. 108 per kg. , whichever is higher.

-

6302 21 90 - - - Other Kg. 10% or Rs. 108 per kg., whichever is higher.

- “ ;

“6302 51 - - Of Cotton

6302 51 10 - - - Handloom Kg. 10% -

6302 51 90 - - - Other Kg. 10% - “ ;

“6302 60 - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton

6302 60 10 - - - Handloom Kg. 10% -

6302 60 90 - - - Other Kg. 10% - “ ;

18

(ii) In heading 6304,-

(a) in sub-heading 6304 19, after tariff item 6304 19 30, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

(b) in sub-heading 6304 92, for tariff items 6304 92 10 to 6304 92 40, and the entries relating thereto, the following tariff items and the entries shall be substituted, namely: -

“ - - - Counterpanes

6304 92 11 - - - - Of Handloom u 10% -

6304 92 19 - - - - Other u 10% -

- - - Napkins

6304 92 21 - - - - Of Handloom u 10% -

6304 92 29 - - - - Other u 10% -

- - - Pillow cases and pillow slips

6304 92 31 - - - - Of Handloom u 10% -

6304 92 39 - - - - Other u 10% -

(c) in sub-heading 6304 92, for tariff items 6304 92 80 and 6304 92 90, and the entries relating thereto, the following tariff items and the entries shall be substituted, namely: -

(d) in sub-heading 6304 99, for tariff item 6304 99 90, and the entries relating thereto, the

following tariff items and the entries shall be substituted, namely: -

(iii) in heading 6307, in sub-heading 6307 10, after tariff item 6307 10 20, and the entries relating thereto, the following tariff item and the entries shall be inserted, namely: -

“6302 91 - - Of Cotton

6302 91 10 - - - Handloom Kg. 10% -

6302 91 90 - - - Other Kg. 10% - “ ;

“6304 19 40 - - - Bed sheets and Bed covers of cotton, Handloom u 10% - “ ;

- - - Table cloth and Table Covers

6304 92 41 - - - - of Handloom u 10% -

6304 92 49 - - - - Other u 10% - “ ;

“ - - - Cushion covers

6304 92 81 - - - - Of Handloom u 10% -

6304 92 89 - - - - Other u 10% -

- - - Other furnishing articles

6304 92 91 - - - - Of Handloom u 10% -

6304 92 99 - - - - Other u 10% - “ ;

“ - - - Other

6304 99 91 - - - - Of silk, Handloom u 10% -

6304 99 92 - - - - Of wool, Handloom u 10% -

6304 99 99 - - - - Other u 10% - “ ;

“6307 10 30 - - - Of Cotton, Handloom Kg. 10% - “ ;

19

13. In Chapter 72,- (i) in heading 7225, for tariff item 7225 19 00 and the entries relating thereto, the following sub-heading, tariff items, the entries shall be substituted, namely: -

(i) (ii) in heading 7226, in sub-heading 7226 19, for tariff item 7226 19 00 , and the entries relating thereto, the following sub-heading, tariff items and the entries shall be substituted, namely: -

14. In Chapter 84, in heading 8443,in sub-heading 8443 99, for tariff items 8443 99 52 and the entries relating there to , the following tariff item and the entries shall be substituted , namely: -

15. In Chapter 94, in heading 9404, in sub-heading 9404 29, after tariff item 9404 29 10, and the entries

relating thereto, the following tariff items and the entries shall be inserted, namely: -

16. This notification shall come into force on the 1st day of October 2008.

[F.No.528/36/2003-Cus(TU)]

M.M. Parthiban, Director(Customs)

Ph. 2309-3908

Note: The first amendment to the First Schedule to the Customs Tariff Act, 1975 was published in Gazette of India, Extraordinary, vide GSR No. 783-805(E) dated 29.12.2006. and was last amended by notification no. 15/2007-Cus(N.T) published vide GSR No. 102(E) dated 22nd February 2007.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, PART-II, SECTION 3, SUB-SECTION (ii), EXTRAORDINARY]


DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE AND CUSTOMS

NOTIFICATION

No. 110/2008-CUSTOMS (N.T.)

DATED THE 25TH September, 2008

3 Asvina, 1930 (SAKA)

S.O. (E). - In exercise of powers conferred by Section 14 of Customs Act, 1962 (52 of 1962), the Board hereby makes the following amendments in the Notification of the Government of India, Ministry of Finance (Department of Revenue) No.

102/2008-Customs(N.T.) dated the 26th August, 2008 [S.O. 2109(E)] namely:-

In the Scheduled-I of the said Notification for serial no.5 and Scheduled-II for s.no.1 and the entries relating thereto,

the following shall be substituted, namely:-

SCHEDULE-I

S.No. Foreign Currency Rate of exchange of one unit of foreign currency equivalent to Indian

rupees

(1) (2) (3)

(a) (b)

(For Imported Goods) (For Export Goods)

5. Hong Kong Dollar 5.92 5.82

“7225 19 - - Other

7225 19 10 - - - Hot rolled kg. 10% -

7225 19 20 - - - Cold rolled kg. 10% -

7225 19 90 - - - Other kg. 10% - “ ;

“7226 19 - - Other

7226 19 10 - - - Hot rolled kg. 10% -

7226 19 20 - - - Cold rolled kg. 10% -

7226 19 90 - - - Other kg. 10% - “ ;

“8443 99 52 - - - - Ink cartridges, without print head assembly. u Free -

8443 99 53 - - - Ink spray nozzle u Free - “ ;

“9404 29 20 - - - Of Rubberised coir with or without combination of other materials, whether or not with metallic springs.

u 10% - “ ;

20

SCHEDULE-II

S.No. Foreign Currency Rate of exchange of 100 units of foreign currency equivalent to Indian

rupees

(1) (2) (3)

(a) (b)

(For Imported Goods) (For Export Goods)

1. Japanese Yen 43.83 42.80

The rates will be effective from 25th September, 2008.

[F.No.468/15/2008-Cus.V]

(RAHUL NANGRE)

UNDER SECRETARY TO THE GOVT. OF INDIA

Government of India Ministry of Finance

(Department of Revenue) (Central Board of Excise and Customs)

Notification No. 112 / 2008 - Customs (N.T.)

New Delhi, 1st October, 2008

9 Asvina ,1930 (SAKA)

S.O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N.T.), dated, the 3

rd August 2001, namely: -

In the said notification, for the Table, the following Table shall be substituted namely:-

“T A B L E

S.No. Chapter/ heading/ sub-heading/tariff item

Description of goods Tariff value US $ (Per Metric Tonne)

(1) (2) (3) (4)

1 1511 10 00 Crude Palm Oil 447 (i.e. no change)

2 1511 90 10 RBD Palm Oil 476 (i.e. no change)

3 1511 90 90 Others – Palm Oil 462 (i.e. no change)

4 1511 10 00 Crude Palmolein 481 (i.e. no change)

5 1511 90 20 RBD Palmolein 484 (i.e. no change)

6 1511 90 90 Others – Palmolein 483 (i.e. no change)

7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change)

8 7404 00 22 Brass Scrap (all grades) 4146

9 1207 91 00 Poppy seeds 6724”

F.No.467/23/2008-Cus.V (ASEEM KUMAR)

Under Secretary to the Government of India Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3

rd August, 2001 (S.O.748 (E), dated, the 3

rd August, 2001) and was last amended vide

Notification No. 107/2008-Customs (N.T.), dated, the 16th September, 2008 (S.O. 2204 (E) dated 16

th September ,

2008). Government of India Ministry of Finance

(Department of Revenue) (Central Board of Excise and Customs)

Notification No. 113 / 2008-CUSTOMS (N.T.)

New Delhi, 16th October, 2008

24 Asvina ,1930 (SAKA)

S.O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N.T.), dated, the 3

rd August 2001, namely: -

In the said notification, for the Table, the following Table shall be substituted namely:- “T A B L E

S.No. Chapter/ heading/ sub-heading/tariff item

Description of goods Tariff value US $ (Per Metric Tonne)

(1) (2) (3) (4)

1 1511 10 00 Crude Palm Oil 447 (i.e. no change)

2 1511 90 10 RBD Palm Oil 476 (i.e. no change)

3 1511 90 90 Others – Palm Oil 462 (i.e. no change)

4 1511 10 00 Crude Palmolein 481 (i.e. no change)

5 1511 90 20 RBD Palmolein 484 (i.e. no change)

6 1511 90 90 Others – Palmolein 483 (i.e. no change)

21

7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change)

8 7404 00 22 Brass Scrap (all grades) 3904

9 1207 91 00 Poppy seeds 6292”

F.No.467/23/2008-Cus.V

(ASEEM KUMAR)


Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No.

112/2008-Customs (N.T.), dated, the 1st October, 2008 (S.O. 2366 (E) dated 1st October, 2008).

Circular No.14 /2008-Cus.

F.NO.602/01/2008-DBK Government of India Ministry of Finance

Department of Revenue -----------

New Delhi, the 26th September , 2008.

To,

All Chief Commissioners of Customs,

All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs/Customs (Prev.)/Customs & Central Excise/Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG (Systems & Data Management), Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi.

---------------

Sir/Madam

Sub: Issue of installation certificate for the capital goods imported/ procured locally under

EPCG scheme- procedure- reg

I am directed to invite your attention to Para 5.3.2 of the Hand Book of Procedures(HBP) (Vol-I), [RE- 2008-09],

which provides that, the Authorisation holder under the EPCG Scheme shall produce to the concerned Regional

Authority, a certificate from the jurisdictional Central Excise Authority, confirming installation of capital goods at

factory premises of Authorisation holder or his supporting manufacturer(s) /vendor (s) within six months from the date

of completion of imports and to say that the Board has prescribed the following guidelines for the purpose:-

(a) The aforesaid certificate shall be issued by the Jurisdictional Central Excise officers only if the unit where the capital goods are installed is registered with the Central Excise Authorities. In case of units not registered with Central Excise Authorities, the Authorization holder shall produce to the concerned Regional Licensing Authority, a certificate from an independent Chartered Engineer confirming the installation of capital goods. (b) The authorisation holder seeking such a certificate shall intimate the fact of installation of the capital goods imported under EPCG scheme to the jurisdictional Superintendent of Central Excise and obtain a dated acknowledgement. The letter of intimation shall be given along with the copies of the EPCG Authorization and the application made by the licence holder to the Licensing Authority [ANF 5A (HBP, Vol I)]. (c) The Superintendent of Central Excise shall verify the details of capital goods installed in the factory with the details on the EPCG authorisation and the application made by the licence holder to the Licensing Authority [ANF 5A (HBP, Vol. I)] in this regard. Specifically, apart from verifying the description, quantity, value etc it may also be verified that the capital goods have been installed in the premises whose address is given in the application made to the licensing authority. If the details are found to be in order, the installation certificate shall be issued immediately and in any case not later than thirty days from the date of receipt of intimation under clause (b) above. If the installation certificate is not issued within 30 days of the dated acknowledgement, it shall be deemed that the capital goods have been installed at the declared address. (d) In case, the Superintendent of Central Excise finds any discrepancy during the verification, the acknowledgement issued to the assesse as per clause (b) above shall be recalled and the discrepancy shall be intimated immediately to the Assistant Commissioner / Deputy Commissioner, in charge of the Central Excise Division who shall immediately inform all the relevant particulars to, (i) The Commissioner of Customs of the port where the EPCG Authorization is Registered and from where the goods were imported. (ii) The Regional Licensing Authority who issued the EPCG Authorization. 2. In view of the deeming provision being provided as per clause (c) of para 1, it is advised that the officer should

invariably complete the verification within 30 days of receipt of intimation.

3. These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public

Notices. Suitable Standing orders/instructions may be issued for the guidance of the field officers. Difficulties faced,

if any in the implementation of the Circular may please be brought to the notice of the Board at an early date.

Receipt of this Circular may kindly be acknowledged.

Yours faithfully Sd/-

(P.V.K. Rajasekhar)

22

OSD(Drawback)

Circular No.15/2008-Cus.

F.NO.602/01/2008-DBK Government of India Ministry of Finance

Department of Revenue -----------

New Delhi, the 26thSeptember, 2008.

To,

All Chief Commissioners of Customs,

All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs/Customs (Prev.)/ Customs & Central Excise/ Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG(Systems & Data Management), Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi.

---------------

Sir/Madam,

Sub: Authentication of supply invoice by the Central Excise Authorities for Claiming Deemed

export benefits- reg.

-------------

Reference is invited to Para 3.b (1) of form ANF 4F of Hand Book of Procedures (HBP) Vol.1 (Appendices and

Aayat Niryat Forms) which stipulates that the application for Deemed Exports benefits shall be accompanied with a

copy of the invoice or a statement of the invoices duly signed by the unit receiving the material and their jurisdictional

Central Excise Authorities certifying the item of supply, its quantity, value and date of such supply. Further it has

been provided that, in no case the endorsement by Central Excise Authority shall exceed 21 days from the date of

delivery of such supply.

2. I am directed to say that, the issue regarding authentication of supply invoices by the jurisdictional Central

Excise Authorities has been examined by the Board in the light of the above Policy provisions, and the following

guide lines are prescribed in this behalf,-

(a) The recipient units which are registered with Central Excise shall intimate the fact of receipt of the goods on deemed export basis to the jurisdictional Superintendent of Central Excise and obtain a dated acknowledgement. The Superintendent of Central Excise shall physically verify the goods received, within 5 working days and if the details declared on the invoice match with the goods, the Superintendent of Central Excise shall endorse the invoice/statement of the invoices immediately but not later than 21 days from the date of supply or receipt of intimation, whichever is later. (b) In case of recipient units, not registered with Central Excise, a certificate evidencing the receipt of goods may be issued by the Chartered Accountant/Chartered Engineer. Central Excise officers are not required to issue any certificate in such cases. 3. These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public Notices. Suitable Standing orders/instructions may be issued for the guidance of the field officers. Difficulties faced, if any in the implementation of the Circular may please be brought to the notice of the Board at an early date. Receipt of this Circular may kindly be acknowledged.

Yours faithfully Sd/-

(P.V.K. Rajasekhar) OSD(Drawback)

Circular No.16/2008-Customs

F. No. 401/104/2007-Cus.III Government of India

Ministry of Finance

Department of Revenue Central Board of Excise and Customs

159A, North Block, New Delhi -110 001.

13th October, 2008.

To

23

All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Directors General under CBEC. Principal Chief Controller of Accounts (Cus & CX).

Subject: Clarification on refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.09.2007 – regarding.

***

Sir / Madam, Your kind attention is invited to the Board‟s Circular No.6/2008-Customs dated 28.4.2008 containing instructions on the procedure to be followed by the Customs field formations while making 4% CVD refund in terms of Notification No.102/2007-Customs dt.14.9.2007.

2. Subsequent to the issue of the above circular, the trade and industry associations have raised some more issues needing clarifications and in some cases relaxations of the procedural requirement for expeditious sanction of refund claims. Further, certain field formations have also made references on some of the issues raised by the trade. The various issues raised in the above references have been examined in the Board and the following clarifications are issued on each of points raised:

(i) Time-limit for filing of refund claim: It was already clarified by the Board that importers will be permitted to file 4% CVD claims upto a period of one year from the date of payment of duty. As stated in para 4.1 of the Circular No.6/2008-Customs, an amending notification to this effect specifically providing for one year period from the date of payment of the additional duty of customs (4% CVD) was issued vide Notification No.93/2008-Customs dated 1.8.2008 amending para 2(c) of the above-said notification. This may be taken note of and pending refund claims involving more than six months period, if any, may be disposed of accordingly.

(ii) Early processing of refund claims: There have been a number of requests from the trade that the 4% CVD refund claims should be processed within the prescribed period of three months time. This aspect has been explained in detail in para 4.3 of the Board‟s Circular No.6/2008-Customs. Hence, the jurisdictional Commissioners and Chief Commissioners at respective Custom Houses / zones may ensure that there is no delay in the disposal of the 4% CVD refund claims in terms of Notification No.102/2007-Customs. Further, the status of the refund claims should be placed on the website of the Commissionerate and updated periodically for monitoring of timely disposal of refund claims. Wherever refund claims are sanctioned necessary defacement of the original bill of entry may be carried out in order to ensure that in no case refund is entertained on the same grounds for same goods covered under a bill of entry again. In case of refund claim not being disposed of in three months, the matter should be reported to the Board within a fortnight mentioning the reason for delay and any area of doubt which needs to be clarified. (iii) Sale invoices to be submitted in soft form for claiming refund: It has also been represented that number of copies of sale invoices are required to be produced in view of the Condition No.2 (e) (ii) of the Notification No.102/2007-Customs dated 14.9.2007. As these are voluminous, it is difficult for the importers as well as the Department to handle such invoices in hard copy. This issue was examined in specific reference to Section 4 of the Information Technology (I.T.) Act, 2000 which provides that any information or any other matter, which is required under any Law to be made in writing or printed form, could be submitted in an electronic form provided it is accessible for use or subsequent reference. In view of the fact that this provision applies notwithstanding anything contained in any other law, the legal requirement of submission of copies of sale invoices would be fulfilled if the same is provided in electronic form. In the I.T. Act, 2000, „electronic form‟ has been defined and it includes information stored in optical or magnetic media.

Therefore, it is clarified that the importers could submit the copy of invoices in electronic form (including the form of CD) as prescribed in Information Technology Act, 2000, for the purpose of fulfillment of the condition in para 2 (e) (ii) of the Notification No.102/2007-Customs dated 14.9.2007. The electronic media containing the information about sale invoices should, however, be submitted along with a paper declaration by the applicant indicating the invoice numbers contained in the media and subscribing to their truthfulness.

(iv) Declaration for non-admission of Cenvat Credit: In terms of condition 2 (b) of the Notification No.102/2007-Customs, the importer who wishes to avail the refund of 4% CVD, is also required to make a specific declaration in the sale invoice that no Cenvat credit would be admissible in respect of 4% CVD. This ensures that there is no double benefit on account of refund to the importer and Cenvat Credit to the purchaser. Hence, the request for dispensation of such declaration by certain importers who are not registered with Central Excise authorities and to allow 4% CVD refund to these importers on the basis of their status of registration with Central Excise, as non-registered dealer is not found to be acceptable.

(v) Payment of ST/VAT by cash or input tax credit: It has been brought to the notice of the Board that the ST/VAT credit is available with the importer due to credit of ST/VAT paid on local purchase of other products. In such cases, although the imported goods are sold and ST/VAT is being paid on such sale, instead of cash payment, the input tax credit is used. Hence, it was represented that payment of ST/VAT by input tax credit adjustment should be acceptable in lieu of ST/VAT paid challan.

In terms of the requirement under para 2(d) of the said notification, it is stated that appropriate ST/ VAT is to be paid by the importer on sale of goods. The importer can then claim the refund of 4% CVD paid at the time of import. It is noticed that most of the ST/VAT legislations provide for payment of ST/VAT by utilizing the input tax credit. If the Sales Tax Authorities accept payment of ST/VAT through cash or adjustment of input tax credit, the same shall be treated as effective discharge of ST/VAT payment on imported goods. Further, Board had provided in its earlier Circular that a certificate from statutory auditor/Chartered Accountant correlating the payment of

24

ST/VAT on the imported goods with the invoices of sale, along with supporting documents of proof of payment of appropriate ST/VAT is acceptable for the purpose of 4% CVD refund. Hence, it is clarified that discharge of ST/VAT liability by the importer, through cash or other authorised form of payment to the concerned ST/VAT authority or input tax credit adjustment, could be accepted by Customs field formations for the purpose of fulfillment of the condition in para 2 (d) considering sanction of refund of 4% CVD.

(vi) Submission of original copy of ST/VAT Challan: The difficulties expressed by the importers in submission of original Tax paid challans for evidencing payment of ST/VAT at more than one port was examined. Importers pay the appropriate ST/VAT to the concerned State Government where the sale of imported goods is effected. There is a genuine difficulty in case of importers selling the goods through various States or those importing goods at various ports and subsequently, selling in different States to obtain the original copy of ST/VAT challan evidencing payment of appropriate ST/VAT for the purpose of claiming 4% CVD refund with various Customs Commissionerates at different ports Further, payment of ST/VAT after adjusting input tax credit is made through different forms such as deposit of cash, cheque, demand draft or other authorised mode of payment through banking channel or payment directly to the ST/VAT Department. In some States, even e-payment is also accepted.

The aforesaid request of the trade has been considered and keeping in view the difficulties faced in submitting original challans, it has been decided that alternatively, the importers may submit copies of ST/VAT challan or copies of ST/VAT payment document in different forms evidencing payment made to the bank or ST/VAT Department towards ST/VAT along with a certificate from the Chartered Accountant, who either certifies the importer‟s financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961, confirming the payment against the aforesaid documents. This would be considered sufficient to fulfill the requirement in terms of para 2(e)(iii) of the Notification No.102/2007-Customs dated 14.9.2007. Hence, the Customs field formations shall accept the copies of ST/VAT challans/documents along with the certificate of the said Chartered Accountant, while receiving the 4% CVD refund claim. However, the importers may be required to submit the original ST/VAT payment challans or other similar documents, in doubtful cases for verification by Customs authorities, which shall be returned to the importer after verification.

(vii) Unjust enrichment and its Certification by Chartered Accountants: It is represented by the trade that for the purpose of satisfying the condition that burden of 4% CVD has not been passed on by the importer to any other person, a certification from an independent Chartered Accountant may be accepted by the Customs authorities. In this regard, it is stated that the intention of the Government is not to allow the importer to recover 4% CVD from the buyer and to claim the refund from Customs as well. The only method to ensure this is to make it conditional to satisfy the principle of unjust enrichment. In this regard, in the earlier circular, it has been provided that the importer may produce a certificate from the statutory auditor/CA who certifies that Annual Accounts of the importer (under the Companies Act, 1956 or any statute) to the effect that the burden of 4% CVD has not been passed on by the importer to the buyer. The provisions contained in the various Sales Tax Laws prevailing in various States provide for Audit of the books and accounts for the purpose of ascertaining the correctness of ST/VAT payment / Input Tax Credit. Further, Section 44AB of the Income Tax Act, 1961 provides that certain persons carrying on business or profession exceeding the prescribed limit are required to get their accounts audited by “an Accountant” explained therein. Considering these provisions, it is clarified by the Board that the „statutory auditor / Chartered Accountant‟ mentioned in para 6 of the earlier Board‟s circular refers to “Chartered Accountant” within the meaning of section 2(1)(b) of the Chartered Accountants Act, 1949. However, it is clarified that the Customs field formations shall accept the certificate given only by such a Chartered Accountant who either certifies the importer‟s financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961, in order to fulfill the requirement of the condition that the incidence of duty burden has not been passed on by the importer to any other person for the purpose of refund of 4% CVD. A certificate by any other independent Chartered Accountant would not be acceptable for this purpose.

(viii) Consignment Agents: It is represented by certain importers who operate through consignment agents / stockists, that the imported goods are held by these agents / stockists in the capacity of bailee. The goods are sold by them on behalf of the importer and the payment for the sale is made to the importer. These agents also pay the appropriate ST/VAT on behalf of the importer and get the same reimbursed from the principal i.e. importer. Unlike in other transactions, while the bill of entry for imported goods under consignment sale is filed by the importer and the bill of entry will be in the name of the importer, the sale invoices are issued by the said consignment agents / stockists in their own names. Hence, it has been requested by these importers that refund of 4% CVD in such cases should be allowed to them based on the correlating documents evidencing payment of ST/VAT by their agents / stockists. It is observed that in „consignment sale‟ transaction, goods are dispatched to Consignment agents by importer as Principal; and the imported goods remain the property of the importer. Similarly, the responsibility of Stockist is confined to stocking of goods and forwarding such goods to persons and places as instructed by the importer. Hence Consignment agent/stockist sells goods on behalf of the importer. The said agent collects sales proceeds and remits the same to importer; however he may recover his commission, godown charges, insurance charges etc., from the importer. In terms of the various State ST/VAT laws, „sale‟ is defined to mean transfer of property in goods for a valuable consideration. For the purpose of ST/VAT, transfer of property involved in the sale of imported goods, through an agent, by whatever name called, whether for cash or for deferred payment or other valuable consideration, shall be deemed to be a sale, by such agent.

Further, consignment agent/stockist who has the authority to sell the goods belonging to the importer/ principal on their behalf is also included in the scope of the term „dealer‟ under the ST/VAT Act, and the said agent/stockist are required to pay appropriate ST/VAT on sale of such goods. In these transactions, normally, an Agreement is entered into between the importer and agent, which provides for the terms and conditions of sale and offers a commission for the work done by the agent / stockist. Payment of ST/VAT on behalf of the importer may also be specified as one of the arrangement as per such agreement. Since such sale is an accepted form of commercial transaction, payment of ST/VAT made by such agents and submission of ST/VAT challan by the agents on behalf of principal (Importer) is permitted by ST/VAT authorities.

25

In view of the above, it is clarified that in case of sale of imported goods by importer through consignment agent/stockist, refund of 4% CVD shall be granted by Customs field formations, subject to the condition that the Consignment agent/ stockist has been authorised to sell the imported goods in terms of the agreement entered into between the importer and consignment agent/stockist and that each of the sale invoices issued by the consignment agent/stockist indicates that the sale is made by him on behalf of the importer in the capacity of consignment agent/stockist. These conditions shall be verified by the Customs officers before sanction of 4% CVD refund claims in these cases. Further, in such cases, it is also required that the applicant submits a certificate from a Chartered Accountant appointed by the importer, who either certifies the importer‟s financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961, to the effect that appropriate ST/VAT has been paid by consignment agent/stockist on behalf of importer and that the importer, in turn, has paid or reimbursed the ST/VAT to his consignment agent/stockist along with the correlation of ST/VAT payment with 4% CVD paid on imported goods.

(ix) Submission of refund claim for part of goods in a consignment: Several importers have represented that the refund claim should be sanctioned even prior to the said one year period in cases of part sale where a significant part is already sold and an undertaking is furnished by the importer that no more refund claim would be filed for the remaining part. Moreover, in some cases, there may be short landing or part of the consignment is unlikely to be sold due to some defects, damage etc. In such cases too, the importers may prefer to claim refund for such part of consignment that were actually sold. In the earlier circular issued, it was clarified that 4% CVD refund claims shall be filed on a monthly basis. Further, it was stated that filing of refund claim for part quantity covered in a bill of entry shall not be allowed except when this is necessary at the end of the one year period prescribed. It is needless to specifically mention that where certain quantity of goods were lost or short-landed or damaged resulting in sale of part quantity and the importer submitting a refund claim for the quantity that was sold along with the declaration that for the remaining quantity they would not claim refund, the claims shall be entertained even for part quantity by the Customs. However, since some Customs field formations have raised this doubt, it is hereby clarified that in such cases as stated above, the filing of refund claim for part quantity shall be accepted by the Customs field formations during the same month and such cases need not await till the end of the one year period.

3. In view of the above clarifications, you are required to take further necessary action in the matter without any delay. All pending 4% CVD refund claims must be attended to and the refund claims sanctioned within the prescribed time limit. In view of the resentment in the trade on this matter, the Chief Commissioners should ensure that prompt action is taken to dispose of the claims. A status report about the disposal of claims filed till 30.06.2008 may please be sent to the Board by 15.11.2008.

4. A suitable Public Notice and Standing Order may be issued for the guidance of the staff and trade. Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at the earliest.

Yours faithfully,

(M.M. Parthiban) Director (Customs)

*****

Circular No.17/2008-Customs

F.No.528/21/2008-Cus (TU)

Government of India

Ministry of Finance

Department of Revenue Central Board of Excise & Customs

North Block, New Delhi.

21st October, 2008.

To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Director Generals under CBEC. The Principal Chief Controller of Accounts (Cus & CX).

Subject: Basis of levy of additional Customs duty (CVD) on import of Readymade Garments – Clarification - regarding.

***

Sir / Madam, It has been brought to the notice of the Board that in some cases of import of readymade garments, the additional duty of Customs (CVD) has been sought to be levied on the basis of the Maximum Retail Price (M.R.P.) / Retail Sale Price (R.S.P.) of the garments. Representations have been received from the trade and industry seeking a clarification in the matter. 2. The issue has been examined in the Board. In terms of the section 3 of the Customs Tariff Act, 1975, imported goods are charged to additional duty of customs (CVD) on the basis of transaction value as per the provisions specified in section 14(1) of the Customs Act, 1962 read with the Customs Valuation (Determination of Price of imported Goods) Rules, 2007. If any tariff value is prescribed by the Government for imported goods under section 14(2) of the Customs Act, 1962, then the CVD on such imported goods would be determined with reference to tariff value as prescribed therein instead of the transaction value. Further, in respect of certain specified goods which are notified under Section 4A of the Central Excise Act, 1944, and in respect of which the RSP / MRP is

http://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rulea.htm

http://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rulea.htm

26

required to be declared in terms of the Standards of Weights and Measures Act, 1976 or the Rules made thereunder, the excise duty, and in a similar manner, the CVD, is charged on the basis of the Retail Sale Price (and not on the basis of the transaction value). 3. Readymade garments falling under Chapter 61 or 62 of the Customs Tariff are not specified under the Notification No.14/2008-CE (N.T.) dated 1.3.2008 which prescribes the goods that are subjected to excise duty on the basis of retail sale price in terms of Section 4A of the Central Excise Act, 1944. In view of the above, it is clear that import of readymade garments would be subjected to CVD only on the basis of transaction value and not on the basis of retail sale price. 4. In view the existing legal provisions, it is clarified that for the purpose of uniformity in assessment, presently the additional duty of Customs (CVD) is chargeable on import of readymade garments on the basis of transaction value i.e. C.I.F. price plus landing charges and not on the basis of Retail Sale Price/Maximum Retail Price. 5. The field formations as well as trade and industry may be suitably informed.

Yours faithfully,

(M.M. Parthiban) Director (Customs)

office of the commissioner of customs · office of the commissioner of customs custom house, ......

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