Section
35A(3) of the Central Excise Act, 1944 / Section 128A(3) of the Customs Act, 1962
as it existed before 11.5.2001 provided that Commissioner (Appeals) shall, after
making such further enquiry as may be necessary, pass such order, as he thinks
just and proper, confirming, modifying or annulling decision or order appealed
against or may refer the case back to the adjudicating authority with such direction
as he may think fit for a fresh adjudication or decision as the case may be, after
taking additional evidence, if necessary.
2. An amendment was brought
out in the aforesaid sections vide Finance Act, 2001 w.e.f. 11.5.2001 deleting
the phrase as mentioned in bold above with an intention to withdraw the powers
to Commissioner (Appeals) to remand the cases for fresh adjudication to the original
adjudication authorities. After the amendment in 2001, the said Sections read
as follows:-
“The Commissioner (Appeals) shall, after making
such further enquiry as may be necessary, pass such order, as he thinks just and
proper, confirming, modifying or annulling the decision or order appealed against.”
3.
The matter whether the Commissioner (Appeals) continues to have powers to remand
beyond 11.5.2001 came up before the Gujarat High Court in the case of M/s. Medico
Lab. The Hon’ble High Court of Gujarat, vide order dated21.9.2004 in the
case of CCE, Ahmedabad-I Vs. Medico Lab, held that Commissioner(Appeals) continues
to have the power to remand even after the amendment.
4. Hon’ble
Punjab & Haryana High Court in the case of CC, Amritsar Vs. M/s. Enkay (India)
Rubber Co. Pvt. Ltd. vide order dated 8.3.2007 and in the case of CCE, Jallandhar
Vs. B.C. Kataria [2008(221) ELT.508 P&H] vide order dated 6.9.2007 had held
that the Commissioner (Appeals) have been divested of the powers to remand the
cases back to adjudicating authority after deletion of that power from Section
35A(3) of Central Excise Act vide amendment made in 2001. Hon’ble High Court
has distinguished the judgement of the Gujarat High Court in the case of Medico
Labs in this case and also stated that the reliance on the Hon’ble Supreme
Court judgement in the case of Umesh Dhaimonde (1998(98) ELT 584 ) cannot be made
as in that case Hon’ble Supreme Court was not dealing with the provisions
where earlier power of remand was specifically conferred and subsequently taken
away by amendment carried by Finance Act, 2001.
5. The Hon’ble
Supreme Court in its judgement-dated 1.3.2007 in Civil Appeal No. 6988/2005 in
the case of MIL India Ltd. [2007(210) ELT.188 (SC)] has observed that “in
fact, the power of remand by the Commissioner (Appeals) has been taken away by
amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001.
Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks
to amend Section 35A so as to withdraw the power of the Commissioner (A) to remand
matters back to the adjudicating authority for fresh consideration.” The
said decision of the Supreme Court was brought to the notice of CESTAT in the
case of CCE, Jallandhar Vs. Hawkins Cookers Ltd. reported in 2007(8)RLT.7, but
the Tribunal held that the Supreme Court in the said case had only noted the provisions
of amended law whereas the specific issue whether Commissioner (A) has power to
remand after amendment to provisions of Section 35A has been considered by the
Hon’ble Gujarat High Court in the case of Medico Lab and the High Court has
held that the Commissioner (A) has power to remand under the amended provisions
also. The appeal (CEA No.29/2008) filed by the Commissioner of Central Excise,
Jallandhar against the said order in the Hawkins Cookers case stating that the
said observations as quoted above are part of the ratio decidendi of the decision
of the Hon’ble Supreme Court, has been allowed by the Punjab & Haryana
High Court vide order dated 14.7.2008 relying upon its own judgement in the case
of CCE, Jallandhar Vs. B.C. Kataria [2008(221) ELT.508].
6. In the
light of the observations of Hon’ble Supreme Court in the case of MIL India
Ltd. and the judgement of Hon’ble High Court of Punjab & Haryana in the
case of M/s. Enkay (India) Rubber Co. Pvt. Ltd., M/s. B.C. Kataria and M/s. Hawkins
Cookers Ltd., you are requested to issue suitable instructions to the Commissioners
(A) working under your jurisdiction to follow the said judgments strictly. It
may also be brought to their notice that Hon’ble Supreme Court in the case
of MIL India Ltd., while noting that the powers of remand had been taken away,
has also categorically stated that the Commissioner (A) continues to exercise
the power of adjudicating authority in the matter of assessment and the Commissioner
(A) can add or subtract certain items from the order of assessment made by the
adjudicating authority and the order of Commissioner (A) could also be treated
as an order of assessment. Board instructions dated 25.7.2008 (copy Given BELOW)
may be referred in this regard.
7. The receipt of this instruction
may please be acknowledged. A copy of the instruction issued to the Commissioners(Appeals)
under your jurisdiction may also be endorsed to the Board. The issue may also
be monitored at your level. F.No. 275/34/2006-CX.8A -------------------
Procedure
in Appeal under Sec. 35A of the Central Excise Act/Section 128A of Customs Act/Sec.
85 of the Finance Act, 1994 - reg. Instruction F.No. 275/34/2006-CX.8A, dated
25-7-2008
Section 35A of the Central Excise Act, 1994 prescribes
the procedure in appeal to be followed by Commissioner (Appeals) while deciding
the appeals filed before him under Section 35/35E of the Central Excise Act 1944.
Similar provisions exist under Section 128A of the Customs Act, 1962 and Section
85 of the Finance Act, 1994.
2. Sub-Section (3) of the Section 35A
of Central Excise Act, 1994 reads as follows-
The Commissioners(Appeals)
shall, after making such further enquiry as may be necessary, pass such order,
as he thinks just and proper, confirming, modifying or annulling the decision
or order appealed against;
3. The Board has noted that Commissioner
(Appeals) do not resort to the mechanism of further enquiry as provided to them
under the appeal procedure as above in such cases where it may be necessary before
passing the order. Sub-Rule 4 of Rule 5 of Central Excise (Appeals) Rules, 2001
provides that nothing contained in said rule shall affect the power of the Commissioner
(Appeals) to direct the production of any document, or the examination of any
witness to enable him dispose of the appeal.
4. In the light of the
provisions as contained in the statute and the rules made there under, I am directed
to request you to advise Commissioners (Appeals) working in your jurisdiction
to resort to enquiry in such appeals as may be necessary in the facts and circumstances
of the case before passing a just and fair order in accordance with the provisions
of the Act.
F.No. 275/34/2006-CX.8A,
COPY
OF- SERVICE TAX NOTIFICATION NO.18/2010 - Service Tax Dated: March
2, 2010
CORRIGENDUM
In
the notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 17/2010-Service Tax, dated the 27th February, 2010 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 161 (E), dated the 27th February, 2010, at page 159, in line 28,
for “the buyer”, read” him”. F. No. 334/1/2010-TRU
(Limatula
Yaden) Deputy Secretary to the Government of India
PUBLIC
NOTICE NO.48/2009-2014 Dated: March 5, 2010 Subject: Indo - China Border
Trade.
In
exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy,
2009-14, the Director General of Foreign Trade hereby makes the following amendments
in the Public Notice No. 20(RE-2006)/2004-2009 dated 13 th June, 2006. 1.
The existing part of paragraph 1 i.e. "In terms of the provisions contained
in the Foreign Trade Policy, import/export of the following locally produced commodities
by the people living along both sides of Indo - China Border as per the prevailing
customary practice will be allowed freely" is amended to read as" In
terms of the provision contained in the Foreign Trade Policy, Import/Export of
the following commodities by residents of border districts who are issued trade
passes, as per the prevailing customary practice will be allowed freely".
2. The list of items stipulated for import/export and Paragraphs 2 & 3
of the Public Notice No. 20(RE-2006)/2004-2009 dated 13 th June, 2006 remain unaltered.
3. This issues in public interest. F.No . 01/89/180/Misc-57/AM-06/PC-
I( A)
(R.
S. Gujral ) Director General of Foreign Trade and Ex-officio Special Secretary
to the Government of India
ORDER
OF CLARIFICATION MADE BY SHRI RAMENDRA JAKHU, FINANCIAL COMMISSIONER &
PRINCIPAL SECRETARY, GOVERNMENET OF HARYANA, EXCISE AND TAXATION DEPARTMENT,
UNDER SECTION 56(3) OF THE HARYANA VALUE ADDED TAX ACT, 2003
Queriest:
M/s Haryana State Small Scale (R.I.), Dressing Manufacturing Association, Rohtak
M/s Haryana State Small Scale (R.I.), Dressing Manufacturing Association,
Rohtak is a body of dealers and have applied under Section 56(3) of the Haryana
VAT Act for clarification as to the rate of tax leviable under Haryana VAT Act
on Handloom Bandage, Non-sterilized and un-medicated. The applicant has relied
on judgment delivered by Sales Tax Tribunal Hayana in STA No.263 of 1972-73 and
orders passed by Jt. ETC(Appeals), particulars of which have not been furnished.
Plea of the applicant is that Handloom Bandage, non-sterilized and unmediated
are tax free goods being covered under Schedule 'B' of the Haryana VAT Act, 2003.
Judgment relied by the applicant has been delivered under the provisions of Punjab
General Sales Tax Act, 1948 which was applicable in those times. As to the merits
of the case, Non-sterilized and un-medicated handloom bandages are specified goods
which are meant for application in specified areas viz for the purposed dressing
and hence are not covered under relevant entry of Schedule 'B' viz entry 51 of
the Haryana VAT Act which provides for exemption of VAT on all varieties of cotton,
woolen or silken textiles including rayon, artificial silk or nylon but not including
such carpets, druggets, woolen durees, cotton floor durrees, rugs and all varieties
of dryer felts on which additional Excise Duty in lieu of sales tax is not levied.
Moreover, as per Central Excise Tariff of India bandages are covered under tariff
item 3005 9040 of chapter 30 pertaining to Pharmaceutical Products viz Wadding,
gauze, bandages and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up in
forms or packings for retail sale for medical, surgical, dental or veterinary
purposes. From the description of goods given in the aforesaid tariff item it
is more than clear that the even non-sterilized and un-medicated bandages put
up in forms or packings for retail sale for medical or surgical purposes are covered
under the pharmaceutical products and hence attract VAT at the rate leviable on
pharmaceutical products. Further, Dressings are included in entry 25 of Schedule
'C' which includes Bulk drugs, drugs, medicines, vaccines, medicated ointments
produced under drug licence, light liquid paraffin of IP grade, syringes, dressings,
glucose-D, oral re-hydration salt, medical equipments/devises and implants. It
is not necessary that dressings should be sterilized and medicated to be covered
under the aforesaid entry. Hence VAT on handloom bandages non-sterilized and un-mediated
is leviable @4% being covered under entry 25 of Schedule 'C' of the Haryana VAT
Act. Matter is clarified accordingly.
Chandigarh
Dated: 18.01.10
(RAMENDRA
JAKHU) Financial Commissioner & Principal Secretary to Govt. Haryana,
Excise & Taxation Department
Issued
vide letter no.93-94,Dated 29/1/2010
ORDER
OF CLARIFICATION MADE BY SHRI RAMENDRA JAKHU, FINANCIAL COMMISSIONER &
PRINCIPAL SECRETARY, GOVERNMENET OF HARYANA, EXCISE AND TAXATION DEPARTMENT,
UNDER SECTION 56(3) OF THE HARYANA VALUE ADDED TAX ACT, 2003
Queriest:
Clarification under section 56(3) of the Haryana VAT Act - M/s S.R. Foils and
Tissue Ltd. Plot No.02 Kadipur, Industrial
Gurgaon
TIN No.06561930432. M/s S.R. Foils and Tissue Ltd., Plot No.02 Kadipur, Industrial
Area Gurgaon holding TIN No.06561930432, the querist is a dealer registered under
Haryana VAT Act. The applicant has sought clarification under section 56(3) of
the Haryana VAT act as to i) whether tissue papers and its forms namely, tissue
paper, napkin, toilet paper rolls, facial tissues and kitchen wipes are covered
under entry 57 of Schedule 'C' appended to Haryana VAT Act and ii) VAT rate applicable
on these goods. In the statement of relevant facts having bearing on the aforesaid
question, the applicant has explained that he is engaged in business of manufacture
and sale interalia of tissue paper and its various kinds and is supplying its
products to retailers such as big bazaar etc. The applicant has explained the
elaborate process of manufacture of these products. In the statement containing
the applicant's interpretation of law and facts the applicant has explained that
the aforesaid products manufactured and sold by him are covered under entry 57
of Schedule 'C' and hence attract VAT @ 4%. The applicant has further explained
that entry in the statue should be given widest amplitude and that entry 57 of
Schedule 'C' viz paper, paper board and news print includes paper in all its forms.
The applicant has further relied on judgement delivered by the Apex Court and
various High Courts in support of his contention and has specified relied on judgement
delivered by the Hon'ble Supreme Court in case of Commissioner of Central Excise-I,
New Delhi V/s S.R. Tissues Pvt. Ltd. and another 2005 (186) ELT 385 SC wherein,
as per the contention of the applicant the issue has been settled in favour of
the appellant. The matter has been examined. Entry 57 of the Schedule 'C'
appended to Haryana VAT Act includes "paper, paper board and news print".
From the entry itself it is clear that the entry speaks of a board generic
terms paper, and paper board. The entry does'nt convey any sense as to the use
and application of such papers. Papers covered under this entry may be craft paper,
news print paper etc. However, the products manufactured and sold by the applicant
viz tissue paper, napkins, toilet paper rolls, kitchen wipes and facial tissues
are specific product meant for specific purpose. If paper and paper boards are
genus, tissue paper, napkin, toilet paper rolls, facial tissues and kitchen wipes
are specie of this genus. Further, in chapter 48 of the Central Excise Teriff
of India pertaining to paper and paper boards etc. toilet paper and similar paper,
cellulose wadding or webs of cellulose fibres of a kind use for house hold or
sanitary purposes find separate mention under Tariff items No.4818 of chapter
48. As to the Supreme Court judgement in case of S.R. Tissues Pvt. Ltd. and
another 2005(186)ELT 385 SC relied by the applicant, the point in issue in the
said judgment was as to whether the process of slitting/cutting of jumbo rolls
of plain tissue paper/aluminum file into similar size will amount to manufacture
or not and in para 26 of the judgment in the case was remitted back to the Commissioner
to ascertain whether the assessee had the requisite infrastructure, facility,
machine etc. for manufacturing fragmented and wet tissue and, if so whether the
process amounts to manufacture. Thus entry 57 of Schedule 'C' includes paper
and paper board or news print in raw form, viz inputs for manufacture of specified
products and tissue papers and its forms namely tissue paper, napkin, toilet paper
rolls, kitchen wipes and facial tissues which are made from a class of papers
of characteristic gauzy texture, in some cases fairly transparent, light weighted
and subjected to fumigation and scenting, are not covered under the aforesaid
entry and hence attract VAT @12.5% being unclassified goods. Matter is clarified
accordingly.
Chandigarh
Dated: 18.01.10
(RAMENDRA
JAKHU) Financial Commissioner & Principal Secretary to Govt. Haryana,
Excise & Taxation Department
Issued
Vide letter No. 89-91/ST-1,Dated 29-01-2010
Under
COTP Act, 2003 excise department is empowered to enter, search and seizure only
at the premises registered under the Central Excise and Customs
Circular
No. 918/08/2010-CX – F.No.267/50/2007-CX8, New Delhi, dated the
4th March, 2010. Subject: Implementation of the provisions of COTP Act, 2003
and The Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules,
2008”- Empowering the Customs & Central Excise Officers – regarding
Please refer to the Board’s Circular No. 896/16/2009-CX dated 01.09.2009,
issued on the above referred subject matter. Ministry of Health & Family Welfare
has amended the Notification dated 30.07.2009 [S.O.1866 (E)] vide Notification
dated 06.01.10 [S.O.23 (E)] (copy enclosed). The effect of the Notification is
that the officers at the level of Superintendents and above of the Customs &
Central Excise department are empowered for entry, search and seizure only at
the premises registered under the Central Excise & Customs. Therefore, officers
are not empowered to enter, search etc. for premises which are not registered
with the department for carrying out any act under the COTP Act, 2003. 2. Trade
& Industry as well as field formations may be suitably informed. 3. Receipt
of this circular may kindly be acknowledged. 4. Hindi version will follow. Yours
faithfully, (AmishKumarGupta) OSD (CX-8).
CUSTOMS
NOTIFICATION (N.T.) NO.17/2010-CUS (N.T.) Dated: February 24, 2010
Exchange
Rate wef from 1st March-2010 In exercise of the powers conferred by section
14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification
of the Government of India in the Ministry of Finance (Department of Revenue)
No.09/2010-CUSTOMS (N.T.), dated the 27 th January, 2010 vide number S.O.195(E),
dated the 27 th January, 2010, except as respects
things done or omitted to be done before such supersession, the Central Board
of Excise and Customs hereby determines that the rate of exchange of conversion
of each of the foreign currency specified in column (2) of each of Schedule I
and Schedule II annexed hereto into Indian currency or vice versa
shall, with effect from 1 st March, 2010 be the rate mentioned against
it in the corresponding entry in column (3) thereof, for the purpose of the said
section, relating to imported and export goods.
Exempts
domestically developed packaged or canned software for single use and packaged
accordingly from whole of Service Tax.
3/2010-ST
dated 27.02.2010
Amends
Notification No.24/2004-ST dated 10.09.2004. the definition of vocational training
institute has been amended so as to covered only ITI or Industrial Training Centres
affiliated to National Council for vocational trainee.
4/2010-ST
dated 27.02.2010
Amends
Notification No.33/2004-ST dated 03.12.2004. exempts services provided by DTA
in relation to food grains or pulses.
5/2010-ST
dated 27.02.2010
Resinds
Notification No.1/2000-ST dated 09.02.2000 (Notification No.01/00 exempts taxable
services provided by Government of Rajasthan under group personal accidents scheme.
6/2010-ST
dated 27.02.2010
Amends
certain provisions of exports of services rules notified under Notification No.09/2005-ST
dated 03.03.2005.
7/2010-ST
dated 27.02.2010
Resins
Notification No.33/2009-ST dated 01.09.2009 (Notification No.33/2009-ST exempts
taxable services provided by any person in relation to transport of goods by Rail.
This Notification will come in to effect from 01.04.2010.
8/2010-ST
dated 27.02.2010
Exempts
services provided in relation to transport of goods by rail in respect of certain
specified goods.
9/2010-ST
dated 27.02.2010
Amends
Notification No.1/2006-ST dated 01.03.2006 so as to Provides abatement of 70%
in relation to transport of goods by rail services.
10/2010-ST
dated 27.02.2010
Exempts
taxable services provided by a Central or State seed testing laboratory and Central
or State Seed Certification Agency.
11/2010-ST
dated 27.02.2010
Exempts
Services provided in relation to transmission of electricity
12/2010-ST
dated 27.02.2010
Exempts
erection commissioning or installation services provided in relation to grain
handling system cold storage units processing Agricultural, apiary, horticultural,
dairy, poultry, aquatic and marine products and meat.
13/2010-ST
dated 27.02.2010
Exempts
services provided by News Agencies.
14/2010-ST
dated 27.02.2010
Amends
Notification No.1/2002-ST dated 01.03.2002. Extends provisions of Service Tax
to continental shelf and EEZ of India for insulation construction of structures
and vessels prospecting extraction or production of mineral oil natural gas and
supply thereof only.
15/2010-ST
dated 27.02.2010
Amends
Service Tax Valuation Rules so as to excludes taxes levied by Government on any
passenger travelling by air.
16/2010-ST
dated 27.02.2010
Amends
certain provisions of import of service rules notified under Notification No.11/2006-ST
dated 09.11.2006.
17/2010-ST
dated 27.10.2010
Exempts
imported packaged or canned software for single use and packaged accordingly from
whole of Service Tax.
Central
Excise Tariff Notifications
CE
Notification No.
3/2010-CE
dated 27.02.2010
Exempts
certain goods manufactured by Government of India mints. Earlier all goods manufactured
by mints for exempted
4/2010-CE
dated 27.02.2010
SSI
Exemption – Notification No.8/2003-CE amends - bar of brand name not to apply
to plastic containers and plastic bottles meant for use as packing material by
the brand name owner.
5/2010-CE
dated 27.02.2010
8%
duty enhanced to 10% duty on gold jewellery increased to Rs.500/- per 10 grams
amends Notification No.23/2003-CE.
6/2010-CE
dated 27.02.2010
Amends
Notification 29/2004-CE and 2/2008-CE. Rate enhanced from 8% to 10%. Commodities
covered Textiles, Motor Vehicles ( 10% + Rs.10000/-),
7/2010-CE
dated 27.02.2010
Amends
Notification No. 3/2005 CE dt. 24.02.2005. Omitted Sl. No.79- Umbrella Cloth panels
which was subject to Nil duty.
8/2010-CE
dated 27.02.2010
Amends
Notification No. 6/2005 CE dt.1.03.2005. Cigars and Cigarillas effective rate
of additional duty increased from 1.6% to 1.06% or Rs.246/- per 1000 whichever
is higher. Other tobacco products deleted from the list.
9/2010-CE
dated 27.02.2010
Amends
Notification No.3/2006 dt.1.03.2006.
Duty
on Tapioca and Maize starch increased from Nil to 4%. Betel Nut Supari to attract
Nil duty. Duty on Pan masala, Huhookah Tobacco , other smoking tobacco other manufactured
tobacco, increased from 8% to 10%
10/2010-CE
dated 27.02.2010
Amends
Notification No. 4/2006 dt.1.03.2006.
Duty on Cement increased. AV gas
to attract 4% instead of Nil. Increase of duty by Rs.1 on Motor Spirit and diesel.
Increase
of duty from 8% to 10% on goods- gold potassium cyanide, catalyst of precious
metals, Mono ethylene glycol. PTA, DMT, Acrylonitrile, Benzene, Caprolactam, Writing
Ink, Matches, Polyester/Nylon chips, Rubber Tension tape, fur skins, sheets for
veneer, pre-laminated fibre board, ply wood, flush doors,
Duty
at 10% imposed on clinical diapers, sanitary napkins ( these goods attracted a
tariff rate of Nil duty earlier, which has now been enhanced to 16% with an effective
rate of 10% )
Duty
reduced from 8% to 4% on- latex rubber thread, corrugated cartons Exemption
from total duty given to Security Ink for govt. Security Presses, certain Menthol
products, toy balloons,
11/2010-CE
dated 27.02.2010
Amends
5/2006CE dt/1.03.2006.
Duty
enhanced from 8% to 10% on certain textile goods, goods containing more than 25%
of fly ash, glazed tiles, glass ware.
Parts
of Umbrellas to attract duty at 4%. Gold bars manufactured ore to attract duty
at Rs.280/- per 10gms
12/2010-CE
dated 27.02.2010
Amends
Notification No. 6/2006 dt.1.03.2006.
Plantation
Sector equipment exempted from duty from 27/02/2010 to 31.03.2011. Electrically
operated vehicles to attract 4% duty and parts to attract 4% till 31.03.2011.
Full Exemption from duty for cold storage of agricultural produce has been extended
to apiary, horticultural, diary, poultry, aquatic and marine produce and meat.
Replaceable kits of water filters to attract 4%. Floppy drive, hard disc drive,
CD Rom drive, DVD drive, combo drive, meant for external use with a computer to
attract 4% (earlier these goods were attracting Nil rate. These goods when used
inside a CPU will continue to attract Nil rates. Parts, components of battery
chargers and hand free head phones of mobile phones are also to be fully exempted
along with parts and components mobile phones. Self loading or self unloading
trailers for agricultural purposes fully exempted. All spectacles exempted. Glucometer
and test strips to attract 4% from Nil rate. Goods supplied mega power projects
exempted from customs duty will also be exempted from excise duty. Duty enhanced
from 8% to 10% on – computers, electronic milk fat tester, MP3 player, packaged
software, certain categories of motor vehicles ( for certain categories of motor
vehicles where the present duty rate is 20% it will now be 22% ), brooms and brushes,
slide fasteners.
13/2010-CE
dated 27.02.2010
Amends
notification No. 10/2006CE dt.1.03.2006.
Duty
enhanced from 8% to 10% on – articles of wood, registers, account books,
receipt books, letter pads, paper labels, articles of mica, soled or hollow building
blocks.
14/2010-CE
dated 27.02.2010
Amends
notification No. 49/2006CE dt.30.12.2006.
Duty
on Software increased from 8% to 10%
15/2010-CE
dated 27.02.2010
New
Notification. Exempts from whole of duty on all items of machinery and components
for initial setting of solar power generation project or facility.
16/2010-CE
dated 27.02.2010
New
Notification. Notification to come into effect from 08.03.2010.
Compounded
levy scheme for unmanufactured tobacco and chewing tobacco in pouches.
Condition
of commercial use for exemption of the value of consideration for right to use
the software is omitted. ( this is done in tune with amendments made in service
tax and similar amendments made in customs for IT services )
18/2010-CE
dated 27.02.2010
New
Notification. Cigarettes’ to attract a duty of Rs.509/- for 1000 .
Central
Excise NON-Tariff Notifications
Notification
Notification
No. 5/2010 CE (NT) dt.27.02.2010
Amends
Central Excise Rules. SSI units can pay duty on quarterly basis but returns
to be filed within 10 days of closure quarter ( earlier 20 days after the end
of quarter )
Notification
No.6/2010 CE(NT) dt.27.02.2010
Amends
Cenvat Credit Rules, 2004. Removal of capital goods as such- computers allowed
a depreciation of 10% in the first year, 8% in the second year, 5% in the 3rd
year and 1% in 4th and 5th year for every quarter. For other goods it remains
at 2.5% for each quarter. SSI units can take full credit of duty paid on capital
goods in the same financial year. Credit to be allowed in respect of jigs, moulds,
fixtures and dies sent to another manufacturer (earlier it was limited a job worker).
Rule
15 of CCR has been amended providing for confiscation and mandatory penalty in
respect of irregular availment of input service credit.
Notification
No.7/2010CE(NT) dt.27.02.2010
Amends
notification no 5/2006 CE (NT) dt.14.03.2006. Form for claiming refund has been
amended to align the definition of input service and input in tune with the Cenvat
Credit Rules, 2004 and Board’s Circular 120/2010-ST dt.19.01.2010 Form prescribed
in the Board’s Circular has now been included in the notification. However,
rule 5 of CCR still need to be amended to give effect to the amendments.
Notifcation
No.8/2010CE(NT) dt.27.02.2010
Pan
Masala Packing Machines (capacity determination and collection of duty) Rules,
2008 have been amended.
Notifcation
No.9/2010CE(NT) dt.27.02.2010
Fixes
30% abatement for parts and components of assemblies of motor vehicles under MRP
assessment and changes the abatement to 55% for Pan Masala and tobacco products.
Notifcation
No.10/2010CE(NT) dt.27.02.2010
Unmanufactured
tobacco and chewing tobacco packed in pouches notified for compounded levy.
Notifcation
No.11/2010CE(NT) dt.27.02.2010
Chewing
tobacco and un-manufactured tobacco packing machine (capacity determination and
collection of duty) rules, 2008 have been notified.
Customs
Tariff Notifications
Notification
No.
15/2010-CUS
27.02.2010
Amended
the Project Import Regulations, 1986 to the extent of Sr.No.3E – after the
entry ‘Name of the Plant or Project’, two more entries viz., (a) Digital
cinema development projects and (b) Digital head end project were included.
Three
entries were added, viz., 3F. Monorail projects for urban public transport, 3G.
Project for installation of mechanized food grain handling systems and pallet
packing systems in mandis and warehouses for food grains and sugar, and 3H. Cold
storage, cold room (including farm level pre-cooling) or industrial projects for
preservation, storage or processing of agricultural, apiary, horticultural, dairy,
poultry, acquatic and marine produce and meat
16/2010-CUS
27.02.2010
Amended
the notification No.154/1994-Customs, dated 13.07.1994, to extent of S.No.3 in
column (3) of the Table against condition (iv) – the threshold limit of import
of commercial samples has been increased to Rs.3,00,000/- as against existing
limit of Rs.1,00,000/-
17/2010-CUS
27.02.2010
Amends
notification No.172/1994-Cus dated 30.09.1994 to the extent of – effective
rate of duty for silver including ornaments when imported by a passenger has been
enhanced from existing Rs.1000 per kilogram to Rs.1500/-per kilogram.
Amends
notification No.31/2003-Cus dated 01.03.2003 to the extent of – effective
rate of duty for Gold including ornaments when imported by a passenger ,as follows
–
1. For Gold bars other than tola bars, bearing manufacturer’s or refiner’s
engraved serial number and weight expressed in metric units, and gold coins –
the rate of duty is enhanced from existing Rs.200 per 10 gms to Rs.300 per 10
gms. 2. For Gold in any form other than at (i) above, including tola bars
and ornaments, but excluding ornaments studded with stones or pearls - the rate
of duty is enhanced from existing Rs.500 per 10 gms to Rs.750/- per 10 gms
Amends
notification No.64/2004-Cus dated 12.05.2004 to the extent of – effective
rate of duty for Gold & silver when imported other than through post, courier
or baggage, as follows -
1. For Gold bars otherthan tola bars, bearing manufacturer’s or refiner’s
engraved serial number and weight expressed in metric units, and gold coins –
the rate of duty is enhanced from existing Rs.200 per 10 gms to Rs.300 per 10
gms. 2. For Gold in any form other than at (i) above, including liquid gold
and tola bars - the rate of duty is enhanced from existing Rs.500 per 10 gms to
Rs.750/- per 10 gms 3. Silver in any form – the rate of duty is enhanced
from existing Rs.1000/- per kg to Rs.1500/- per kg.
18/2010-CUS
Withdraws
the existing exemption available to exposed and developed cinematographic film
by rescinding notification No.33/2003-Cus dated 01.03.2003.
Withdraws
the existing exemption from levy of additional duty to parts, components and accessories
of mobile handsets including mobile cellular phones by rescinding notification
No.39/2005-Cus dated 02.05.2005 than through post, courier or baggage, as follows
-
Withdraws
the existing exemption from levy of CVD on parts, components and accessories of
mobile handsets including cellular phones upto 06.07.2010, by rescinding notification
No.79/2009-Cus dated 07.07.2009
19/2010-CUS
In
addition to existing 37 specified projects, 4 more projects were included for
the purpose of assessment under the heading 98.01, viz.,
38.
Monorail projects for urban public transport.
39.
Digital headed projects.
40.
Projects for the installation of mechanized food grain handling systems and pallet
racking systems in mandis and warehouses for food grains and sugar.
41.Cold
storage, cold room (including for farm level pre-cooling) or industrial projects
for preservation, storage or processing of agricultural, apiary, horticultural,
dairy, poultry, aquatic and marine produce and meat.
20/2010-CUS
Makes
additions to existing list of Exemptions on Concessional rate of duty on goods
imported for the manufacture of excisable goods – by making amendment to
Notification No.25/1999-Customs dated 28.02.1999, as follows –
S.No.79
for the entry in column (2) in addition to existing entry ‘71’, entries
‘7220 12 90 or 7409 11 00 or 7409 90 00” were added.
(b)
in column No.(3), after the existing entries “Silver bronze strips/coils;
Copper strips/coils/sheets; Copper nickel alloy or other alloys of copper in strip/coil/sheets;
Stainless steel strips” were included.
Against
S.No.225, one more entry ‘3824 90 21’ has been added to the list of
existing entries. In description of goods, in place of existing (iii) Palladium
Addotove, words “palladium Additives” were included. In place of (iv)
Palladium replenisher, “Palladium electroplating salt” were included.
In S.No.234 , 4 more entries were added to the existing list of (x) making total
(xiv) entries, viz. (xi) Boric acid, (xii) Mono ethylene glycol (xiii) Marking
foil/stamping foil (xiv) Liquid paraffin.
One
more Sr. No. in the list has been added after existing S.No.234 – Against
New Sl.No.235, three entries were added, viz., (i) Plastic powder PBT (Poly brominated
Terephthalate) (ii) PCT (Poly chlorinated tephenyls) and (iii) Stanyl
21/2010-CUS
Makes amendments to the Notification No.21/2002-Cus dated 01.03.2002, by adding
additional Sl.Nos., 17A, 26A142A, 142B, 142C, 345A, 357A, 357B, 518A, 592, 593,
594, 595, 596, 597,598, 599, 600, 601, 602, 603. Makes additional conditions with
sl.nos.107 & 108. Rate of duty in respect of certain entries has also been
chaged.
22/2010-CUS
Exemption
to capital goods imported for use by IT/Electronics Industry - Makes inclusion
of additional entries in the existing notification No.25/2002-Customs dated 01.03.2002,
against Sl.Nos.2, 7,11 & 41.
23/2010-CUS
Exempts
from levy of Customs duty on parts, components and accessories for the manufacture
of mobile handsets; sub-parts for the manufacture of such parts and components;
and parts or components for the manufacture of battery charges and hands-free
headphones of such mobile handsets from the whole duty of customs leviable thereon
24/2010-CUS
Exemption to specified goods from special CVD in lieu of State Taxes/VAT - Makes
inclusion of additional entries in the existing notification No.20/2006-Customs
dated 01.03.2006, by incorporating new Sl. Nos. 8A, 9A, 78,69,70,71,72,73 74 (with
nil standard rate of duty)
25/2010-CUS
Exempts
from whole of customs duty leviable on the goods falling under Tariff item 2716
0000 i.e. Electrical energy, provided that nothing contained in the notification
shall apply to electrical energy falling under tariff item 27160000 removed from
a Special Economic Zone to the Domestic Tariff Area or non-processing areas of
Special Economic Zones.
26/2010-CUS
Exempts
from whole of customs duty leviable on the goods falling under Tariff item 2716
0000 i.e. Electrical energy.
27/2010-CUS
Exempts
from whole of customs duty leviable on – Motion pictures, music, gaming software
for use on gaming consoles printed or recorded on media subject to certain conditions.
28/2010-CUS
Exempts from levy of Customs duty on parts, components and accessories for the
manufacture of mobile handsets; sub-parts for the manufacture of such parts and
components; and parts or components for the manufacture of battery charges and
hands-free headphones of such mobile handsets from the whole of additional duty
of customs leviable thereon . This exemption will remain in force upto and inclusive
of 31.03.2011.
29/2010-CUS
Exempts
from levy of additional duty of customs on All pre-packaged goods intended for
retail sale in relation to which it is required, under the provisions of the Standards
of Weights and Measures Act, 1976, under certain chapter sub-headings ( @ Nil
standard rate of duty)
30/2010-CUS
exempts
all items of machinery, including prime moves, instruments, apparatus and appliances,
control gear and transmission equipment and auxiliary equipment (including those
required for testing and quality control) and components, required for the initial
setting up of a solar power generation project or facility, when imported into
India, from so much of the duty of customs leviable thereon which is specified
in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess
of 5% ad valorem
31/2010-CUS
Exempts from levy of Customs duty leviable thereon on packaged software or canned
software, falling under Chapter 85 of the First Schedule of the Customs Tariff
Act, 1975 .
Customs
NON-TARIFF Notifications
Notification
No.
18/2010-CUS
NT
27.02.2010
Amends
the Customs Tariff (Identification, Assessment and Collection of Anti-dumping
Duty on Dumped Articles and for Determination of Injury) Rules, 1995
--------------------------
Scope
of manufacture extended in chapters 68 and 76 of Central Excise Tariff Act, 1985
with immediate effect
No
Union Budget would be complete without a retrospective legislation or with a new
chapter note enlarging the definition of manufacture under the Central Excise
Act, 1944.
We
take a look at the winners of this year’s manufacturing contest.
The
Ninth Schedule to the Finance Bill, 2010 [clause 74 refers] has joint winners
and they are –
(A)
In chapter 68, the following note 3 has been inserted –
“3.
In relation to products of headings 6802 and 6810, the process of cutting or sawing
or sizing or polishing or any other process, for converting stone blocks into
slabs or tiles, shall amount to “manufacture”.”
(B)
In chapter 76, after numbering the existing note as note 1, a new note 2 is inserted
and it reads –
“2.
In relation to products of heading 7608, the process of drawing or redrawing shall
amount to “manufacture”.”
Background
(A)
In the case of Rajasthan State Electricity Board v. Associated JT 2000 (6) S.C.
522,the Supreme Court has held that cutting and polishing stone into slabs did
not amount to any manufacture of goods. These were the observations of the Bench
-
"....This
a part excavation of stones from a mine and thereafter cutting them and polishing
them into slabs did not amount to manufacture of goods. The word "manufacture"
generally and in the ordinary parlance in the absence of its definition in the
Act should be understood to mean bringing to existence a new and different article
having distinctive name, character or use after undergoing some transformation.
When no new product as such comes into existence, there is no process of manufacture.
The cutting and polishing stones into slabs is not a process of manufacture for
obvious and simple reason that no new and distinct commercial product came into
existence as the end product still remained stone and thus its original identity
continued...It is not possible to accept that excavation of stones and thereafter
cutting and polishing them into slabs resulted in any manufacture of goods."
Incidentally,
in the case of Aman Marble Industries,the Apex Court after relying on the above
decision held that “Cutting marble blocks into slabs and polishing them doesn't
amount to manufacture.”
Later,
So, if “marble” could get such a chapter note, “Stone blocks”
were not far away and thus products of heading 6802 and 6810 also get covered
by the recent amendment made by the Finance Bill, 2010.
(B)As
for amendments in Chapter 76 of the Central Excise Tariff, if others viz. drawing
or redrawing of pipes and tubes of headings 7304, 7305 and 7306 could get the
benefit of being anointed as a manufacturing activity, chapter 76 was not far.
Therefore,
chapter 76 also gets a chapter note notifying that in relation to products of
heading 7608, the process of drawing or redrawing shall amount to manufacture.
Last
but not the least, these amendments come into immediate effect as the relevant
clause 74 has been declared under the Provisional Collection of Taxes Act, 1931.
CUSTOMS
NOTIFICATION (N.T.) NO.17/2010-CUS (N.T.) Dated: February 24, 2010
Exchange
Rate wef from 1st March-2010 In exercise of the powers conferred by section
14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification
of the Government of India in the Ministry of Finance (Department of Revenue)
No.09/2010-CUSTOMS (N.T.), dated the 27 th January, 2010 vide number S.O.195(E),
dated the 27 th January, 2010, except as respects
things done or omitted to be done before such supersession, the Central Board
of Excise and Customs hereby determines that the rate of exchange of conversion
of each of the foreign currency specified in column (2) of each of Schedule I
and Schedule II annexed hereto into Indian currency or vice versa
shall, with effect from 1 st March, 2010 be the rate mentioned against
it in the corresponding entry in column (3) thereof, for the purpose of the said
section, relating to imported and export goods.
SERVICE
TAX NOTIFICATION NO .01/2010-ST. Dated: February 19, 2010
Service
Tax (Amendment) Rules, 2010. In exercise of the powers conferred by sub-sections
(1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following rules further to amend the Service Tax Rules, 1994,
namely :- 1. Short title and commencement.- (1) These rules may be called
the Service Tax (Amendment) Rules, 2010. (2) They shall come into force on
the 1st day of April, 2010. 2. In the Service Tax Rules 1994 (hereinafter referred
to as the said rules), in rule 6, in sub-rule (2), for the proviso, the following
proviso, shall be substituted, namely:- "Provided that where an assessee
has paid a total service tax of rupees ten lakh or more including the amount paid
by utilisation of CENVAT credit, in the preceding financial year, he shall deposit
the service tax liable to be paid by him electronically, through internet banking." 3.
In the said rules, in rule 7, after sub-rule (2), the following proviso shall
be inserted, namely:- "Provided that where an assessee has paid a total
service tax of rupees ten lakh or more including the amount paid by utilisation
of CENVAT credit, in the preceding financial year, he shall file the return electronically".
F.
No. 137/13/2010 - CX.4
(Madan
Mohan) Under Secretary to Government of India
Note.-
The principal rules were published in the Gazette of India, Extraordinary, Part
II, section 3, sub-section (i), dated the 28th June, 1994 vide notification No.
2/94-Service Tax, dated the 28th June, 1994, [G.S.R. 546(E), dated the 28th June,
1994] and were last amended by notification No. 17/2006-Service Tax, dated 25th
April, 2006, [G.S.R. 247 (E), dated the 25th April, 2006, and vide notification
No. 10/2009 - Service Tax, dated the 17th March 2009, [G.S.R. 171 (E), dated the
17th March, 2009].
PUBLIC
NOTICE NO.45/2009-2014 Dated: February 23, 2010
Subject:
Export of CXL Concessions Sugar to European Union (EU) In exercise of the powers
conferred under Paragraphs 2.1, 2.4 and 2.29 of the Foreign Trade Policy, 2009-14,
the Director General of Foreign Trade hereby rescinds, with immediate effect,
Public Notice No. 41/2009-2014 dated 15th February, 2010. 2. Accordingly, allocation
of 10,000 MT of white sugar for export of CXL Concessions Sugar to European Union
(EU) for the fiscal year 2009 -10 made vide Public Notice No. 41/2009-2014 dated
15th February, 2010 stands withdrawn. 3. This issues in public interest.
F. No. 01/91/180/879/AM08/Export Cell)(Part)
(R.S.
Gujral) Director General of Foreign Trade And Ex-Officio Special Secretary
to the Govt. of India -------------------------------
PUBLIC
NOTICE NO.44/2009-2014 Dated: February 22, 2010
Subject:
Amendment of Para 2.63 (iii) of HBP Vol.I regarding RCMC In exercise of power
conferred under Paragraph 2.4 of the Foreign Trade Policy 2009-2014, the Director
General of Foreign Trade hereby makes the following amendment in 2.63 (iii) of
the Handbook of Procedure (Vol .I ) relating to Registering Authorities issuing
RCMC. Para 2.63 (iii) In case an export product is not covered by any Export
Promotion Council/Commodity Board, etc. RCMC in respect thereof is to be obtained
from FIEO. Further, in case of multi product exporters, not registered with any
EPC, where main line of business is not discernible, the exporter has an option
to obtain RCMC from Federation of Indian Exporters Organization (FIEO). This
issues in public interest. F.No. 01/94/180/77/AM08/PC2(B)
(R.S.Gujral) Director
General of Foreign Trade and Ex Officio Special Secretary to the Govt. of India
----------------------------
PUBLIC
NOTICE NO.43/2009-2014 Dated: February 22, 2010 Subject:- Amendment/modification
in SION S. No. C-1808. In exercise of the powers conferred under Paragraph
2.4 of the Foreign Trade Policy, 2004-09 and Paragraph 1.1 of the Handbook of
Procedures (Vol.1), the Director General of Foreign Trade hereby makes the following
amendments/corrections in the Handbook of Procedures, (Vol.2), 2009-2014, as amended
from time to time. 2. In the statement of Standard Input Output Norms (SION)
as contained in the Handbook of Procedures (Vol.2), 2009-2014, as amended from
time to time, amendments/corrections/modification at appropriate places as mentioned
in ANNEXURE "A" to this Public Notice are made. This issues in the
public interest. F.No.01/81/162/348/AM'10/DES-II
(R.
S. Gujral) DIRECTOR GENERAL OF FOREIGN TRADE
ANNEXURE
"A" TO THE PUBLIC NOTICE NO. 43 (RE-2010)/2009-2014 DATED: 22.2.2010
ENGINEERING
PRODUCTS AMENDMENTS/CORRECTIONS/MODIFICATION SION at Sl. No. C-1808 SION
Export item Quantity Import item Quantity C-1808 Dish Ends (Ellipsoidal or
Circular Shape) made of Non-Alloy/Alloy/ Stainless Steel 1 Kg. 1. Non- Alloy/Alloy/
Stainless Steel Plates/Coils of relevant grade 1.1 Kg./kg. content of the Steel
in the export product
POLICY
CIRCULAR NO.25 /2009-2014 Dated: February 22, 2010 Subject: Amendment
in Policy Circular No. 94 dated 16.6.2009 - Verification of new IEC. It has
been decided to amend para 2 of the above Policy Circular: 2. The physical
verification shall be carried out by a team of two officials which shall be led
by an officer not below the rank of FTDO. However in exceptional circumstances,
and with specific orders of the HOO in RA's a two member team comprising of one
FTDO/ Section Head/ LA and one UDC/ Senior LDC may carry out inspection of new
IEC numbers, as required in the para (1) of the Policy Circular No. 94 dated 16.6.2009. 3.
This issues with the approval of DGFT. File No. 01/93/180/14/AM-10/PC-2(B)
(Rajiv
Arora) Joint Director General of Foreign Trade
CUSTOMS
NOTIFICATION NO .14/ 2010-Cus. Dated: February 20, 2010
Anti-dumping
duty on import of Cold Rolled Flat products of Stainless Steel
Whereas,
in the matter of import of Cold Rolled Flat Products of Stainless Steel, (hereinafter
referred to as the subject goods), falling under heading 7219 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and originating in, or exported from
the People's Republic of China (China PR), Korea, European Union, South Africa,
Taiwan (Chinese Taipei), Japan, Thailand and United States of America (USA) (
hereinafter referred to as the subject countries), the designated authority, vide
its preliminary findings vide notification No. 14/6/2008-DGAD dated 27 th March,
2009 , published in the Gazette of India, Extraordinary, Part I, Section 1, dated
the 27 th March, 2009 , had come to the conclusion that - (a) the subject
goods had been exported to India from the subject countries below its normal value;
(b) the domestic industry had suffered material injury; (c) the injury
had been caused by the dumped imports from subject countries ; and had recommended
imposition of provisional anti-dumping duty on all imports of the subject goods
originating in, or exported from, the subject countries; And whereas, on the
basis of the aforesaid findings of the designated authority, the Central Government
had imposed provisional anti-dumping duty on the subject goods vide notification
No. 38/2009-Customs, dated the 22 nd April, 2009 , published in Part II, Section
3, Sub-section ( i ) of the Gazette of India, Extraordinary, vide number G.S.R.
276 (E), dated the 22 nd April, 2009 as amended by notification No. 56/2009-Customs,
dated the 30 th May, 2009 , published in Part II, Section 3, Sub-section ( i )
of the Gazette of India, Extraordinary, vide number G.S.R. 370 (E), dated the
30 th May, 2009 ; And whereas, the designated authority, vide its final findings
vide notification No. 14/6/2008-DGAD dated 24 th November, 2009 , published in
the Gazette of India, Extraordinary, Part I, Section I, dated the 24 th November,
2009 , 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; (c) the injury has been caused by the
dumped imports from subject countries. and has recommended to impose definitive
anti-dumping duties on all 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 said Customs Tariff Act, 1975,
and in pursuance of 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 the heading
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 (8) of
the said table, originating in the countries as specified in the corresponding
entry in column (4), and produced by the producers as specified in the corresponding
entry in column (6), when exported from the countries as specified in the corresponding
entry in column (5), by the exporters as specified in the corresponding entry
in column (7), and imported into India, an anti-dumping duty which shall be equal
to the amount specified 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. SI.
No Sub-Heading Description of Goods Country of Origin Country of Export Producer
Exporter Specification in series Amount Unit Currency (1) (2) (3) (4) (5) (6)
(7) (8) (9) (10) (11) 1 7219 Cold-rolled Flat products of stainless steel*
Spain Spain Acerinox S.A. Acerinox S.A. 300 569.70 MT US Dollar 400 12.74 MT
US Dollar 2 7219 Cold-rolled Flat products of stainless steel* Spain Malaysia
Acerinox S.A. Acerinox Malaysia Sdn Bhd 300 569.70 MT US Dollar 400 12.74 MT
US Dollar 3 7219 Cold-rolled Flat products of stainless steel* Belgium Belgium
Arcelor Mittal Arcelor Mittal 300 767.00 MT US Dollar 4 7219 Cold-rolled Flat
products of stainless steel* France France Arcelor Mittal Arcelor Mittal 300 643.01
MT US Dollar 400 473.43 MT US Dollar 5 7219 Cold-rolled Flat products of
stainless steel* Finland Finland Outokumpu Outokumpu 300 753.68 MT US Dollar 6
7219 Cold-rolled Flat products of stainless steel* Any Country in European Union
Any Country including countries in European Union Any Any 200 1035.93 MT US Dollar Any
Any 300 1646.32 MT US Dollar Any Any other than at S.No. 1, 2 and 4 above
400 542.36 MT US Dollar 7 7219 Cold-rolled Flat products of stainless steel*
Any Country including countries in European Union Any Country in European Union
Any Any 200 1035.93 MT US Dollar Any Any other than at S. No 1, 3, 4 and 5
above.. 300 1646.32 MT US Dollar Any Any other than at s no 1,2 and 4 above
400 542.36 MT US Dollar 8 7219 Cold-rolled Flat products of stainless steel*
South Africa South Africa Columbus Stainless (Pty) Ltd Columbus Stainless (Pty)
Ltd 300 710.27 MT US Dollar 400 451.08 MT US Dollar 9 7219 Cold-rolled
Flat products of stainless steel* South Africa Malaysia Columbus Stainless (Pty)
Ltd Acerinox Malavsia Sdn Bhd 300 710.27 MT US Dollar 400 451.08 MT US Dollar
10 7219 Cold-rolled Flat products of stainless steel* South Africa Any Any
Any 200 1144.95 MT US Dollar Any Any other than at S. No 8 and 9 above. 300
1461.41 MT US Dollar Any Any other than at S. No 8 and 9 above. 400 1054.67
MT US Dollar 11 7219 Cold-rolled Flat products of stainless steel* Any South
Africa Any Any 200 1144.95 MT US Dollar Any Any other than at S. No. 8 above.
300 1461.41 MT US Dollar Any Any other than at S. No. 8 above. 400 1054.67
MT US Dollar 12 7219 Cold-rolled Flat products of stainless steel* Korea RP
Korea RP POSCO POSTEEL 400 148.05 MT US Dollar 13 7219 Cold-rolled Flat products
of stainless steel* Korea RP Korea RP POSCO Samsung C&T Corporation 400 96.7
MT US Dollar 14 7219 Cold-rolled Flat products of stainless steel* Korea RP
Korea RP POSCO Hyundai Corp 400 210.93 MT US Dollar 15 7219 Cold-rolled Flat
products of stainless steel* Korea RP Korea RP POSCO SK Networks Ltd. (SK) 400
234.98 MT US Dollar 16 7219 Cold-rolled Flat products of stainless steel* Korea
RP Korea RP POSCO LG Intl. 400 74.88 MT US Dollar 17 7219 Cold-rolled Flat
products of stainless steel* Korea RP Korea RP POSCO Daewoo Intl. Corporation.
400 62.61 MT US Dollar 18 7219 Cold-rolled Flat products of stainless steel*
Korea RP Any Any Any 200 922.34 MT US Dollar Any Any 300 1364 MT US Dollar
Any Any except at S. No. 12 to 17 above. 400 721.74 MT US Dollar 19 7219
Cold-rolled Flat products of stainless steel* Any Korea RP Any Any 200 922.34
MT US Dollar Any Any 300 1364 MT US Dollar Any Any except at S. No. 12
to 17 above. 400 721.74 MT US Dollar 20 7219 Cold-rolled Flat products of
stainless steel* Chinese Taipei Chinese Taipei Yieh United Steel Corp Yieh United
Steel Corp 200 Nil MT US Dollar 300 489 MT US Dollar 21 7219 Cold-rolled
Flat products of stainless steel* Chinese Taipei Chinese Taipei Yieh Mau Corp
Yieh Mau Corp 300 505.96 MT US Dollar 400 138.05 MT US Dollar 22 7219 Cold-rolled
Flat products of stainless steel* Chinese Taipei Any Any Any other than at s.no
20 above 200 1293.62 MT US Dollar Any Any other than at S. No. 20 and 21 above.
300 2254.69 MT US Dollar Any Any other than at s.no 21 above 400 1446.17 MT
US Dollar 23 7219 Cold-rolled Flat products of stainless steel* Any Chinese
Taipei Any Any other than at s.no 20 above 200 1293.62 MT US Dollar Any Any
other than at S. No. 20 and 21 above. 300 2254.69 MT US Dollar Any Any other
than at s.no 21 above 400 1446.17 MT US Dollar 24 7219 Cold-rolled Flat products
of stainless steel* China PR China PR Lianzhong Stainless Steel Corp Lianzhong
Stainless Steel Corp 200 64.03 MT US Dollar 25 7219 Cold-rolled Flat products
of stainless steel* China PR China PR Shanxi Taigang Stainless Steel Co Ltd(STSS)
Shanxi Taigang Stainless Steel Co Ltd(STSS) 300 348.28 MT US Dollar 400
110 MT US Dollar 26 7219 Cold-rolled Flat products of stainless steel* China
PR Any Any Any other than 24 above 200 889.53 MT US Dollar Any Any other than
at S. No 25 above. 300 1916.59 MT US Dollar Any Any other than at S. No. 25
above. 400 1477.44 MT US Dollar 27 7219 Cold-rolled Flat products of stainless
steel* Any China PR Any Any other than 24 above 200 889.53 MT US Dollar Any
Any other than at S. No. 25 above 300 1916.59 MT US Dollar Any Any other than
at S. No. 25 above. 400 1477.44 MT US Dollar 28 7219 Cold-rolled Flat products
of stainless steel* Thailand Thailand Thainox Stainless Public Co Ltd Thainox
Stainless Public Co Ltd 300 252.18 MT US Dollar 400 189.63 MT US Dollar 29
7219 Cold-rolled Flat products of stainless steel* Thailand Any Any Any 200 958.63
MT US Dollar Any Any other than at S. No. 28 above. 300 1505.2 MT US Dollar
Any Any other than at s. no 28 above. 400 615.16 MT US Dollar 30 7219
Cold-rolled Flat products of stainless steel* Any Thailand Any Any 200 958.63
MT US Dollar Any Any other than at S. No. 28 above. 300 1505.2 MT US Dollar
Any Any other than at S. No. 28 above. 400 615.16 MT US Dollar 31 7219
Cold-rolled Flat products of stainless steel* USA USA Any Any 200 1216.63 MT US
Dollar 300 1560.81 MT US Dollar 400 1438.25 MT US Dollar 32 7219 Cold-rolled
Flat products of stainless steel* USA Any Any Any 200 1216.63 MT US Dollar 300
1560.81 MT US Dollar 400 1438.25 MT US Dollar 33 7219 Cold-rolled Flat
products of stainless steel* Any USA Any Any 200 1216.63 MT US Dollar 300 1560.81
MT US Dollar 400 1438.25 MT US Dollar * of the width of 600 mm upto 1250
mm of all series further worked than Cold rolled (cold reduced) with a thickness
of up to 4 mm. The subject goods will have the following exclusions from the
scope of the product on grounds as explained above: i. Grade AISI 420 High
carbon (0.28%-0.40%), Grade 420, Grade 430 BA supplied by M/s Thyssenkrupp Stainless
International, Germany, Grade AISI 441 and Grade AISI 443. ii. Duplex Stainless
Steel grades 2205 (S31803), 2304 (S32304), EN 1.4835, 1.4547, 1.4539, 1.4438,
1.4318 and 1.4833 and Ferritic Grades EN 1.4509 and 1.4512. iii. Product supplied
under Indian Patent no. 223848 in respect of goods comprising Low Nickel containing
Chromium-Nickel Manganese-Copper Austenitic Stainless steel and representing Grades
YU 1 and YU 4, produced and supplied by M/s Yieh United Steel Corp ( Yusco ) of
Chinese Taipei (Taiwan). 2. The anti-dumping duty imposed under this notification
shall be levied with effect from the date of imposition of the provisional anti-dumping
duty, and shall be payable 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 Customs Act. F. No: 354/87/2009- TRU (Pt.-1)
Prashant
Kumar Under Secretary to the Government of India
CUSTOMS
NOTIFICATION NO .13/2010 - Cus. Dated: February 19, 2010
Govt
grants Cus exempt to various types of sports goods, GPS Communication systems,
Satellite phones G.S.R. 94 (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 (2) of the Table below
and falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
when imported into India for the purpose of organising the Common Wealth Games,
2010(hereinafter referred as Games), from the whole of the duty of customs leviable
thereon which is specified in the said First Schedule and from the whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff Act,
subject to the conditions specified in the corresponding entry in column (3) of
the said Table. TABLE S.No Description of goods Conditions (1) (2)
(3) 1. (a) All sports goods, sports equipment and sports requisites; fitness
equipments; team uniform/clothing; spares, accessories and consumables of the
same including ammunition for shooting events; (b) Doping control equipment,
Satellite phones/GPS, paging communication systems and other communication equipments;
video/plasma screen, electronic score board for display; time control devices,
stop watches; timing, scoring and result management systems; marquees; tents .
(a)Imported by the Organising Committee of the Common Wealth Games , 2010,
National sports federations in relation to Games, 2010; (b) the importer,
at the time of clearance of the goods, produces a certificate to the Assistant
Commissioner or Deputy Commissioner of Customs as the case may be, from the Joint
Director General (Coordination) or Director (Coordination) of the Organising Committee
of the Games, 2010, indicating- (i) the name and address of the importer and
the description, quantity and value of the said goods; and (ii) that the said
goods are required for the purpose specified in condition (a) above; and (c)
the importer, at the time of clearance of the goods, furnishes an undertaking
that all such goods shall be consumed or re-exported within three months from
the conclusion of the Games or shall be handed over to the Sports Authority of
India or Delhi Development Authority or Government of National Capital Territory
of Delhi . 2. Furniture and fixtures/ fittings, power generation and distribution
systems, air conditioning equipment which would be needed to be imported as per
requirement of Games under 'Overlays'. (a)Imported by the Organising Committee
of the Games, 2010 or National Sports federations in relation to Common Wealth
Games, 2010; (b) the importer, at the time of clearance of the goods, produces
a certificate to the Assistant Commissioner or Deputy Commissioner of Customs,
as the case may be from the Joint Director General (Coordination) / Director (Coordination)
of the Organizing Committee of the Games, 2010, indicating- (i) the name and
address of the importer and the description, quantity and value of the said goods;
and (ii) that the said goods are required for the purpose specified in condition
(a) above; and (c) the importer, at the time of clearance of the goods, furnishes
an undertaking that all such goods shall be re-exported within three months from
the conclusion of the Games. 3. (a) All sports goods, sports equipment and
sports requisites; spares, accessories and consumables of the same, (b) Food
stuff, energy drinks, isotonic, tonic water(including alcoholic drinks), (c)
pharmaceuticals and medical consumables, (c) fitness equipments; team uniform/
clothing, (d) dining/kitchen items, office consumables stationery and gift
items, souvenirs, mementoes, (e) Goods for display / exhibition / stalls /reception
(a)Imported by Common Wealth Games Federation Members or Common Wealth Games Associations
or participating athletes in relation to Games, 2010; (b) the importer, at
the time of clearance of the goods, produces a certificate to the Assistant Commissioner
or Deputy Commissioner of Customs, as the case may be from the Joint Director
General (Coordination) or Director (Coordination) of the Organizing Committee
of the Commonwealth Games, 2010, indicating- (i) the name and address of the
importer and the description, quantity and value of the said goods; and (ii)
that the said goods are required for the purpose specified in condition (a) above;
(c) the importer, at the time of clearance of the goods, furnishes an undertaking
that,- (i) all such goods, excluding gift items, souvenirs, mementoes and
goods which have been consumed, shall be re-exported within three months from
the conclusion of the games ; and (ii) a utilisation certificate for the goods
consumed shall be furnished from the Joint Director General (Coordination) or
Director (Coordination) of the Organizing Committee of the Games, 2010. 4.
Broad casting equipment (a)Imported by Prasar Bharti or broad casting right holders
as per Agreement between the Organising Committee of Games, 2010 and Prasar Bharti
in relation to Games, 2010; (b) the importer, at the time of clearance of
the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner
of Customs, as the case may be, from the Joint Director General (Coordination)
or Director (Coordination) of the Organizing Committee of the Games 2010, indicating-
(i) the name and address of the importer and the description, quantity and
value of the said goods; and (ii) that the said goods are required for the
purpose specified in condition (a) above; and (c) the importer, at the time
of clearance of the goods, furnishes an undertaking that all such goods shall
be re-exported within three months from the conclusion of the Games. 5. Arms
and Ammunition of the following description: o Rifles- .22 Calibres (should
have at least an outside barrel diameter of 10 mm.) o Pistols - .22 and .32
Calibres (barrels should be measured from the Breach point) o Air Rifles/Pistols
- 4.5 mm /0.177 Calibers o Shot Guns - 12 bore (should be "Ventilated
Rib" and "Single Sighting Planes") o Air pellets - Diablo type
(i.e. with flat nose and met round or painted nose) o Ammunition- 12 bore
cartridges,.27 air pellets,.22 bore rapid fire (shot) cartridges,.22 bore pistol
match standard sports,.32 bore wad -cutters,.62 Full bore Ammunition. o .32
bore revolver(barrel length should not be less than 41/2" and measurements
are to be taken from the end of the cylinder holding the cartridge) o .22
bore revolver- (ban-el length same as above) o Telescope (a)Imported by Common
Wealth Games Federation Members or Common Wealth Games Associations or participating
athletes in relation to Games, 2010; (b) the importer, at the time of clearance
of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner
of Customs as the case may be from the Joint Director General (Coordination) or
Director (Coordination) of the Organizing Committee of the Commonwealth Games
2010, indicating- (i) the name and address of the importer and the description,
quantity and value of the said goods; and (ii) that the said goods are required
for the purpose specified in condition (a) above; (c) the importer, at the
time of clearance of the goods, furnishes an undertaking that,- (i) all such
goods other than those consumed during the shooting events, shall be re-exported
at the time of final departure of the participating athletes; (ii) a utilisation
certificate for the goods consumed shall be furnished from the Joint Director
General (Coordination) or Director (Coordination) of the Organizing Committee
of the Games, 2010. and (d) Import of such arms and ammunition shall be subject
to the applicable licensing conditions imposed by the Directorate General of Foreign
Trade and approvals of Ministry of Home Affairs. [F. No.354/12/2010-TRU]
(Prashant
Kumar) Under Secretary to the Government of India
PUBLIC
NOTICE NO.42/2009-14 Dated: February 16, 2010 Subject: Appendix 11B
for Value addition in terms of paragraph 4.1.6 of FTP In exercise of powers
conferred under Paragraph 2.4 of the Foreign Trade Policy, 2009-14, the Director
General of Foreign Trade hereby makes the following amendments in the Handbook
of Procedures (Vol.1), 2009-14:- 1. A new Appendix i.e., Appendix 11B related
to “Value addition Norms (below 15%) for specific product(s) under Advance
Authorisation Scheme” stands added in the Appendices and Aayat Niryat Forms
in the HBP, v1, as per the Appendix attached to this Public Notice. 2. In
the Contents in the Appendices and Aayat Niryat Forms in the HBP, v1, following
shall be added: 11B. Value addition Norms (below 15%) for specific product(s)
under Advance Authorisation Scheme. This issues in public interest. File
No. 01/94/180/FTP/09-10/AA/AM10/PC4)
(R.S.
Gujral ) Director General of Foreign Trade and Ex-Officio Special Secretary
to the Government of India
Appended
to Public Notice No. 42 dated 16 th February, 2010 . Appendix 11B Value
addition Norms (below 15%) for specific product(s) under Advance Authorisation
scheme (Please see paragraph 4.1.6 of FTP, 2009-14, as amended from time to
time)
CUSTOMS
CIRCULAR NO.4/2010-Cus. Dated: February 15, 2010 Subject: Carriage
of domestic cargo on international flights - regarding. Reference is invited
to the Board's Circular No.15/99-Customs dated 22.3.1999, whereby the facility
of carriage of domestic cargo between domestic airports on international flights
was extended to M/s. Air India. In this regard, the Board had received certain
requests for providing such a facility by other private airlines also.
2.
The Board had examined the matter in consultation with various Customs field formations.
It was seen that initially when the facility was first extended, M/s. Air India
was the only airline that was undertaking carriage of both international and domestic
cargo. However, presently a number of other private airlines have also started
providing such a service. Therefore, it was felt that the facility of carriage
of domestic cargo in international flights between two domestic airports may be
allowed to other private airlines as well, subject to fulfilment of certain safeguards
so as to prevent any misuse.
3.
In this regard, it is stated that the Board has decided to allow domestic private
airlines as well as M/s. Air India and Indian Airlines, to carry domestic cargo
between domestic airports on their international flights subject to the fulfilment
of the following conditions: (i) Separate space shall be assigned by the airlines
or custodian in the cargo complex / area of the airport for receipt and storage
of domestic cargo till these are delivered or dispatched. (ii) Domestic cargo
will be received by the airlines in the designated area during the normal working
hours of Customs at the respective airport. (iii) The containers/ Unit Load
Devices (ULDs) used for carrying the domestic or international cargo shall be
clearly marked or coloured or strapped, for its identification, distinction at
the time of loading/ unloading, transportation. (iv) Domestic tags shall be
prepared for identification of the domestic cargo with separate colour coding. (v)
Loading or unloading of domestic cargo in any international flight/ aircraft shall
be carried under the supervision of Customs officers. (vi) Domestic and international
cargo will be loaded separately, and shall be carried in hold area onboard the
aircraft distinctly identifying these cargoes. (vii) On arrival of the domestic
cargo, at the destination airport, the airlines shall make necessary arrangements
to deliver the domestic cargo. (viii) In respect of transhipment of international
cargo by airlines, they shall be required to execute necessary bond and bank guarantee
as prescribed vide Circular No.78/2001-Customs dated 7.12.2001. Further, those
persons who fulfill the threshold limit of annual transshipment volume specified
shall be exempt from the requirement of furnishing bank guarantee as specified
Circular No.45/2005-Customs dated 24.11.2005.
Accordingly,
no separate bond or bank guarantee shall be required in respect of domestic cargo.
In addition, transshipment procedure as specified in Board's Circular No. 06/2007-Cus
dated 22.01.2007 may be strictly adhered to.
4.
In case of any violation of the conditions prescribed here above or by any other
regulations providing for the manner in which the imported goods/ export goods
shall be received, stored, delivered or otherwise handled in a customs area, necessary
action may be taken against the person including withdrawal of the facility and
imposition of penalty under the Handling of Cargo in Customs Areas Regulations,
2009.
5.
In view of the above, the jurisdictional Commissioner of Customs are requested
to implement the above said procedure, while permitting the facility of carriage
of domestic cargo between domestic airports on international flights by private
airlines as well as M/s Air India and Indian Airlines. Difficulties, if any, experienced
while implementing the above matter may be taken up for appropriate action with
the Board.
6.
The Board's Circular No.15/1999-Customs dated 22.3.1999 stands superseded by the
aforesaid Circular
7.
The Commissioner of Customs may issue a Public Notice bringing the above to the
notice of the trade and industry. F.No.450/122/2009-Cus.IV
BY
Circular No.15/99-Customs dated 22.3.1999, Board had extended the facility of
carriage of domestic cargo between domestic airports on international flights
to Air India . Now private airlines also want this facility. Board has
noticed that initially when the facility was first extended, Air India was the
only airline that was undertaking carriage of both international and domestic
cargo. However, now a number of other private airlines have also started providing
such a service. Therefore, it was felt that the facility of carriage of domestic
cargo in international flights between two domestic airports may be allowed to
other private airlines as well, subject to fulfilment of certain safeguards so
as to prevent any misuse. So the Board has decided to allow domestic private
airlines as well as M/s. Air India and Indian Airlines, [are they not merged?]
to carry domestic cargo between domestic airports on their international flights
subject to the fulfilment of the following conditions: (i) Separate space
shall be assigned by the airlines or custodian in the cargo complex / area of
the airport for receipt and storage of domestic cargo till these are delivered
or dispatched. (ii) Domestic cargo will be received by the airlines in the
designated area during the normal working hours of Customs at the respective airport.
(iii) The containers/ Unit Load Devices (ULDs) used for carrying the domestic
or international cargo shall be clearly marked or coloured or strapped, for its
identification, distinction at the time of loading/ unloading, transportation.
(iv) Domestic tags shall be prepared for identification of the domestic cargo
with separate colour coding. (v) Loading or unloading of domestic cargo in
any international flight/ aircraft shall be carried under the supervision of Customs
officers. (vi) Domestic and international cargo will be loaded separately,
and shall be carried in hold area onboard the aircraft distinctly identifying
these cargoes. (vii) On arrival of the domestic cargo, at the destination
airport, the airlines shall make necessary arrangements to deliver the domestic
cargo. (viii) In respect of transhipment of international cargo by airlines,
they shall be required to execute necessary bond and bank guarantee as prescribed
vide Circular No.78/2001-Customs dated 7.12.2001. Further, those persons who fulfill
the threshold limit of annual transshipment volume specified shall be exempt from
the requirement of furnishing bank guarantee as specified Circular No.45/2005-Customs
dated 24.11.2005. Accordingly, no separate bond or bank guarantee shall be required
in respect of domestic cargo. In addition, transshipment procedure as specified
in Board's Circular No. 06/2007-Cus dated 22.01.2007 may be strictly adhered to.
Jurisdictional Commissioner of Customs are requested to implement the above
said procedure, while permitting the facility of carriage of domestic cargo between
domestic airports on international flights by private airlines as well as M/s
Air India and Indian Airlines. Difficulties, if any, experienced while implementing
the above matter may be taken up for appropriate action with the Board.
Subject:
Carriage of domestic cargo on international flights - regarding. Reference
is invited to the Board's Circular No.15/99-Customs dated 22.3.1999, whereby the
facility of carriage of domestic cargo between domestic airports on international
flights was extended to M/s. Air India. In this regard, the Board had received
certain requests for providing such a facility by other private airlines also.
2.
The Board had examined the matter in consultation with various Customs field formations.
It was seen that initially when the facility was first extended, M/s. Air India
was the only airline that was undertaking carriage of both international and domestic
cargo. However, presently a number of other private airlines have also started
providing such a service. Therefore, it was felt that the facility of carriage
of domestic cargo in international flights between two domestic airports may be
allowed to other private airlines as well, subject to fulfilment of certain safeguards
so as to prevent any misuse.
3.
In this regard, it is stated that the Board has decided to allow domestic private
airlines as well as M/s. Air India and Indian Airlines, to carry domestic cargo
between domestic airports on their international flights subject to the fulfilment
of the following conditions: (i) Separate space shall be assigned by the airlines
or custodian in the cargo complex / area of the airport for receipt and storage
of domestic cargo till these are delivered or dispatched. (ii) Domestic cargo
will be received by the airlines in the designated area during the normal working
hours of Customs at the respective airport. (iii) The containers/ Unit Load
Devices (ULDs) used for carrying the domestic or international cargo shall be
clearly marked or coloured or strapped, for its identification, distinction at
the time of loading/ unloading, transportation. (iv) Domestic tags shall be
prepared for identification of the domestic cargo with separate colour coding. (v)
Loading or unloading of domestic cargo in any international flight/ aircraft shall
be carried under the supervision of Customs officers. (vi) Domestic and international
cargo will be loaded separately, and shall be carried in hold area onboard the
aircraft distinctly identifying these cargoes. (vii) On arrival of the domestic
cargo, at the destination airport, the airlines shall make necessary arrangements
to deliver the domestic cargo. (viii) In respect of transhipment of international
cargo by airlines, they shall be required to execute necessary bond and bank guarantee
as prescribed vide Circular No.78/2001-Customs dated 7.12.2001. Further, those
persons who fulfill the threshold limit of annual transshipment volume specified
shall be exempt from the requirement of furnishing bank guarantee as specified
Circular No.45/2005-Customs dated 24.11.2005. Accordingly, no separate bond or
bank guarantee shall be required in respect of domestic cargo. In addition, transshipment
procedure as specified in Board's Circular No. 06/2007-Cus dated 22.01.2007 may
be strictly adhered to.
4.
In case of any violation of the conditions prescribed here above or by any other
regulations providing for the manner in which the imported goods/ export goods
shall be received, stored, delivered or otherwise handled in a customs area, necessary
action may be taken against the person including withdrawal of the facility and
imposition of penalty under the Handling of Cargo in Customs Areas Regulations,
2009.
5.
In view of the above, the jurisdictional Commissioner of Customs are requested
to implement the above said procedure, while permitting the facility of carriage
of domestic cargo between domestic airports on international flights by private
airlines as well as M/s Air India and Indian Airlines. Difficulties, if any, experienced
while implementing the above matter may be taken up for appropriate action with
the Board. 6. The Board's Circular No.15/1999-Customs dated 22.3.1999 stands
superseded by the aforesaid Circular
7.
The Commissioner of Customs may issue a Public Notice bringing the above to the
notice of the trade and industry.
F.No.450/122/2009-Cus.IV
(Navraj
Goyal) Under Secretary
CUSTOMS
NOTIFICATION NO.9/2010 - Cus. Dated: February 11, 2010
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 makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 which
was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E),
dated the 1st March, 2002, namely :- In the said notification - (A) in condition
number 103A, after clause (c), the following clause shall be inserted, namely:- "(d)
the aircraft is imported by the Airports Authority of India for flight calibration
purposes and at the time of importation, the Airports Authority of India furnishes
an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that :- a. the said aircraft shall be used
for flight calibration purposes only and in the event of their failure to use
the imported aircraft for the specified purpose, they shall pay, on demand, an
amount equal to the duty payable on the said aircraft but for the exemption under
this notification; and b. the said aircraft shall not be sold or transferred
to any other entity" (B) in condition number 105, after clause (ii), the
following clause shall be inserted, namely:- "(iia) imported for servicing,
repair or maintenance of aircraft imported or procured by the Airports Authority
of India for flight calibration purposes" F. No. 356/11/2007-TRU
[Prashant
Kumar] Under Secretary to the Government of India
PUBLIC
NOTICE NO.41/2009-14 Dated: February 15, 2010
Export
of of CXL Concessions Sugar to European Union (EU) for the fiscal year 2009 -10
(October 2009 to September 2010). In exercise of the powers conferred under
Paragraphs 2.1, 2.4 and 2.29 of the Foreign Trade Policy, 2009-14, the Director
General of Foreign Trade hereby allocates a total quantity of 10,000 MTs (Ten
thousand metric tonnes) of white Sugar for export of CXL Concessions Sugar to
European Union (EU) for the fiscal year 2009 -10 (October, 2009 to September,
2010). 2. This refers to HS Code No. 1701 00 00 in the Schedule-2 of ITC (HS)
Classification of Export and Import Items, 2009-2014 under which M/s Indian Sugar
Exim Corporation Limited, New Delhi is the designated agency for export of Sugar
to EU under Preferential Quota 3. As regards special certification requirements,
entries to be made in document EUR and GSP are as follows:- (i) CXL Concessions
Sugar "[Application of Regulation (EC) No. 891/2009 under Schedule CXL
(European Communities). CXL Concessions Sugar Serial No. 09.4321]". 4.
EUR Form is to be endorsed by Customs at the Port of Shipment and the GSP Certificate
by Export Inspection Agency/Directorate General of Foreign Trade. 5. This
issues in public interest. F. No. 01/91/180/879/AM08/Export Cell)(Part)
(R.S.
Gujral ) Director General of Foreign Trade And Ex-Officio Special Secretary
to the Govt. of India
BY
Circular No.15/99-Customs dated 22.3.1999, Board had extended the facility of
carriage of domestic cargo between domestic airports on international flights
to Air India . Now private airlines also want this facility. Board has
noticed that initially when the facility was first extended, Air India was the
only airline that was undertaking carriage of both international and domestic
cargo. However, now a number of other private airlines have also started providing
such a service. Therefore, it was felt that the facility of carriage of domestic
cargo in international flights between two domestic airports may be allowed to
other private airlines as well, subject to fulfilment of certain safeguards so
as to prevent any misuse. So the Board has decided to allow domestic private
airlines as well as M/s. Air India and Indian Airlines, [are they not merged?]
to carry domestic cargo between domestic airports on their international flights
subject to the fulfilment of the following conditions: (i) Separate space
shall be assigned by the airlines or custodian in the cargo complex / area of
the airport for receipt and storage of domestic cargo till these are delivered
or dispatched. (ii) Domestic cargo will be received by the airlines in the
designated area during the normal working hours of Customs at the respective airport.
(iii) The containers/ Unit Load Devices (ULDs) used for carrying the domestic
or international cargo shall be clearly marked or coloured or strapped, for its
identification, distinction at the time of loading/ unloading, transportation.
(iv) Domestic tags shall be prepared for identification of the domestic cargo
with separate colour coding. (v) Loading or unloading of domestic cargo in
any international flight/ aircraft shall be carried under the supervision of Customs
officers. (vi) Domestic and international cargo will be loaded separately,
and shall be carried in hold area onboard the aircraft distinctly identifying
these cargoes. (vii) On arrival of the domestic cargo, at the destination
airport, the airlines shall make necessary arrangements to deliver the domestic
cargo. (viii) In respect of transhipment of international cargo by airlines,
they shall be required to execute necessary bond and bank guarantee as prescribed
vide Circular No.78/2001-Customs dated 7.12.2001. Further, those persons who fulfill
the threshold limit of annual transshipment volume specified shall be exempt from
the requirement of furnishing bank guarantee as specified Circular No.45/2005-Customs
dated 24.11.2005. Accordingly, no separate bond or bank guarantee shall be required
in respect of domestic cargo. In addition, transshipment procedure as specified
in Board's Circular No. 06/2007-Cus dated 22.01.2007 may be strictly adhered to.
Jurisdictional Commissioner of Customs are requested to implement the above
said procedure, while permitting the facility of carriage of domestic cargo between
domestic airports on international flights by private airlines as well as M/s
Air India and Indian Airlines. Difficulties, if any, experienced while implementing
the above matter may be taken up for appropriate action with the Board.
Subject:
Carriage of domestic cargo on international flights - regarding. Reference
is invited to the Board's Circular No.15/99-Customs dated 22.3.1999, whereby the
facility of carriage of domestic cargo between domestic airports on international
flights was extended to M/s. Air India. In this regard, the Board had received
certain requests for providing such a facility by other private airlines also.
2.
The Board had examined the matter in consultation with various Customs field formations.
It was seen that initially when the facility was first extended, M/s. Air India
was the only airline that was undertaking carriage of both international and domestic
cargo. However, presently a number of other private airlines have also started
providing such a service. Therefore, it was felt that the facility of carriage
of domestic cargo in international flights between two domestic airports may be
allowed to other private airlines as well, subject to fulfilment of certain safeguards
so as to prevent any misuse.
3.
In this regard, it is stated that the Board has decided to allow domestic private
airlines as well as M/s. Air India and Indian Airlines, to carry domestic cargo
between domestic airports on their international flights subject to the fulfilment
of the following conditions: (i) Separate space shall be assigned by the airlines
or custodian in the cargo complex / area of the airport for receipt and storage
of domestic cargo till these are delivered or dispatched. (ii) Domestic cargo
will be received by the airlines in the designated area during the normal working
hours of Customs at the respective airport. (iii) The containers/ Unit Load
Devices (ULDs) used for carrying the domestic or international cargo shall be
clearly marked or coloured or strapped, for its identification, distinction at
the time of loading/ unloading, transportation. (iv) Domestic tags shall be
prepared for identification of the domestic cargo with separate colour coding. (v)
Loading or unloading of domestic cargo in any international flight/ aircraft shall
be carried under the supervision of Customs officers. (vi) Domestic and international
cargo will be loaded separately, and shall be carried in hold area onboard the
aircraft distinctly identifying these cargoes. (vii) On arrival of the domestic
cargo, at the destination airport, the airlines shall make necessary arrangements
to deliver the domestic cargo. (viii) In respect of transhipment of international
cargo by airlines, they shall be required to execute necessary bond and bank guarantee
as prescribed vide Circular No.78/2001-Customs dated 7.12.2001. Further, those
persons who fulfill the threshold limit of annual transshipment volume specified
shall be exempt from the requirement of furnishing bank guarantee as specified
Circular No.45/2005-Customs dated 24.11.2005. Accordingly, no separate bond or
bank guarantee shall be required in respect of domestic cargo. In addition, transshipment
procedure as specified in Board's Circular No. 06/2007-Cus dated 22.01.2007 may
be strictly adhered to.
4.
In case of any violation of the conditions prescribed here above or by any other
regulations providing for the manner in which the imported goods/ export goods
shall be received, stored, delivered or otherwise handled in a customs area, necessary
action may be taken against the person including withdrawal of the facility and
imposition of penalty under the Handling of Cargo in Customs Areas Regulations,
2009.
5.
In view of the above, the jurisdictional Commissioner of Customs are requested
to implement the above said procedure, while permitting the facility of carriage
of domestic cargo between domestic airports on international flights by private
airlines as well as M/s Air India and Indian Airlines. Difficulties, if any, experienced
while implementing the above matter may be taken up for appropriate action with
the Board. 6. The Board's Circular No.15/1999-Customs dated 22.3.1999 stands
superseded by the aforesaid Circular
7.
The Commissioner of Customs may issue a Public Notice bringing the above to the
notice of the trade and industry. F.No.450/122/2009-Cus.IV (Navraj Goyal) Under
Secretary
CUSTOMS
NOTIFICATION NO.9/2010 - Cus. Dated: February 11, 2010
Govt
grants custom exemption to import of aircraft for calibrations purposes 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 makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 which
was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E),
dated the 1st March, 2002, namely :- In the said notification - (A) in condition
number 103A, after clause (c), the following clause shall be inserted, namely:- "(d)
the aircraft is imported by the Airports Authority of India for flight calibration
purposes and at the time of importation, the Airports Authority of India furnishes
an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that :- a. the said aircraft shall be used
for flight calibration purposes only and in the event of their failure to use
the imported aircraft for the specified purpose, they shall pay, on demand, an
amount equal to the duty payable on the said aircraft but for the exemption under
this notification; and b. the said aircraft shall not be sold or transferred
to any other entity" (B) in condition number 105, after clause (ii), the
following clause shall be inserted, namely:- "(iia) imported for servicing,
repair or maintenance of aircraft imported or procured by the Airports Authority
of India for flight calibration purposes"
F.
No. 356/11/2007-TRU
[Prashant
Kumar] Under Secretary to the Government of India
CUSTOMS
NOTIFICATION NO.9/2010 - Cus. Dated: February 11, 2010
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 makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 which
was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E),
dated the 1st March, 2002, namely :- In the said notification - (A) in condition
number 103A, after clause (c), the following clause shall be inserted, namely:- "(d)
the aircraft is imported by the Airports Authority of India for flight calibration
purposes and at the time of importation, the Airports Authority of India furnishes
an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that :- a. the said aircraft shall be used
for flight calibration purposes only and in the event of their failure to use
the imported aircraft for the specified purpose, they shall pay, on demand, an
amount equal to the duty payable on the said aircraft but for the exemption under
this notification; and b. the said aircraft shall not be sold or transferred
to any other entity" (B) in condition number 105, after clause (ii), the
following clause shall be inserted, namely:- "(iia) imported for servicing,
repair or maintenance of aircraft imported or procured by the Airports Authority
of India for flight calibration purposes" F. No. 356/11/2007-TRU [Prashant
Kumar] Under Secretary to the Government of India
PUBLIC
NOTICE NO.41/2009-14 Dated: February 15, 2010
Export
of of CXL Concessions Sugar to European Union (EU) for the fiscal year 2009 -10
(October 2009 to September 2010). In exercise of the powers conferred under
Paragraphs 2.1, 2.4 and 2.29 of the Foreign Trade Policy, 2009-14, the Director
General of Foreign Trade hereby allocates a total quantity of 10,000 MTs (Ten
thousand metric tonnes) of white Sugar for export of CXL Concessions Sugar to
European Union (EU) for the fiscal year 2009 -10 (October, 2009 to September,
2010). 2. This refers to HS Code No. 1701 00 00 in the Schedule-2 of ITC (HS)
Classification of Export and Import Items, 2009-2014 under which M/s Indian Sugar
Exim Corporation Limited, New Delhi is the designated agency for export of Sugar
to EU under Preferential Quota 3. As regards special certification requirements,
entries to be made in document EUR and GSP are as follows:- (i) CXL Concessions
Sugar "[Application of Regulation (EC) No. 891/2009 under Schedule CXL
(European Communities). CXL Concessions Sugar Serial No. 09.4321]". 4.
EUR Form is to be endorsed by Customs at the Port of Shipment and the GSP Certificate
by Export Inspection Agency/Directorate General of Foreign Trade. 5. This
issues in public interest. F. No. 01/91/180/879/AM08/Export Cell)(Part) (R.S.
Gujral ) Director General of Foreign Trade And Ex-Officio Special Secretary
to the Govt. of India
CUSTOMS
NOTIFICATION NO.9/2010 - Cus. Dated: February 11, 2010
Govt
grants custom exemption to import of aircraft for calibrations purposes 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 makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 which
was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E),
dated the 1st March, 2002, namely :- In the said notification - (A) in condition
number 103A, after clause (c), the following clause shall be inserted, namely:- "(d)
the aircraft is imported by the Airports Authority of India for flight calibration
purposes and at the time of importation, the Airports Authority of India furnishes
an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that :- a. the said aircraft shall be used
for flight calibration purposes only and in the event of their failure to use
the imported aircraft for the specified purpose, they shall pay, on demand, an
amount equal to the duty payable on the said aircraft but for the exemption under
this notification; and b. the said aircraft shall not be sold or transferred
to any other entity" (B) in condition number 105, after clause (ii), the
following clause shall be inserted, namely:- "(iia) imported for servicing,
repair or maintenance of aircraft imported or procured by the Airports Authority
of India for flight calibration purposes" F. No. 356/11/2007-TRU
[Prashant
Kumar] Under Secretary to the Government of India
NEW
DELHI, FEB 13 : THE Government of Punjab has recently imposed Entry Tax on
12 new items(Notifications already sent to the subscribers) under section 3A of
Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000).
The List of which has already been provided in the articles published earlier.
The
Entry Tax has been levied in the hands of every person including a taxable person
registered under PVAT Act 2005. The word person has been defined under the Punjab
Tax on Entry of Goods into Local Areas Act, 2000 as including:
'any
company or association or body of individuals whether incorporated or not, and
also a Hindu Undivided Family, a firm, a society, a club, an individual, a local
authority or any State Government, the Central Government or any Union Territory.'
Thus
it is clear that the entry tax has been imposed on all the persons whether an
ultimate consumer (who is bringing any of the goods liable to entry tax purely
for his personal use and is not in any way connected or liable under PVAT Act
or CST Act) or a taxable person who is importing the said goods from outside the
State of Punjab.
According
to section 3(6) of Punjab Tax on Entry of Goods into Local Areas Act, 2000, the
person bringing such goods from outside Punjab and who becomes liable to pay tax
under PVAT Act 2005 or CST Act 1956 can adjust the entry tax paid on such goods
against his liability to pay tax under the aforesaid Acts . But no such benefit
is available to a person not liable to pay tax under PVAT Act or CST Act and bringing
such goods in Punjab purely for his personal use.
There
may be some cases where Firms situated outside the State of Punjab who sells their
goods in the State of Punjab directly to the ultimate consumer. For example the
Big capacity Diesel Generating Sets may be directly sold to the ultimate consumer
in Punjab using such goods for their personal use and not liable under PVAT Act
or CST Act, by the firms or companies situated outside Punjab.
In
such cases it is advisable that such firms or companies should open a branch office
in Punjab and instead of selling the goods directly to ultimate consumer as that
way not only the entry tax can be adjusted from liability arising under PVAT Act
due to sale of goods by the branch office to the ultimate consumer but the CST
can also be saved which will come in play when the goods are sold directly to
the consumer with the help of F forms under CST Act 1956 applicable in case of
Branch Transfer. This can be explained with the help of an example as follows:
1.
The amount of Tax involved when goods liable to entry tax are directly sold to
the consumer not liable for any tax under PVAT Act 2005 or CST Act 1956
Rs.
D.G
Sets (suppose taxable@12.5% in delhi )
Sold
from Delhi in Punjab 100000
CST@12.5%
12500
Entry
Tax Paid in Punjab @12.5% 14062
Total
Tax paid by consumer 26562
2.The
amount of Tax involved when goods liable to entry tax are transferred to the Branch
office situated in Punjab registered as taxable person under PVAT Act 2005. Rs.
D.G
Sets transferred from Delhi in Punjab Branch
against
F Form 100000
CST
applicable NIL
Entry
Tax Paid in Punjab @12.5% 12500
VAT
in Punjab@12.5% 12500
Total
Tax Paid by consumer 12500
The
branch office in Punjab will not have to pay any VAT in Punjab collected from
the consumer since the entry tax paid shall be adjusted against the output tax.
CUSTOMS
CIRCULAR NO.3 /2010-Cus. Dated: February 12 2010 Sub: Classification
of artware - handicraft items and composite goods in the Drawback Schedule - reg.
1
.It has been brought to notice of the Board that difficulties are being faced
by exporters in classification of articles declared as handicraft/artware items.
It has also been brought to notice that divergent practices are being followed
in classifying the goods made of different constituent materials in the Drawback
Schedule and applying Note 14 of the Drawback Schedule notification No.103/2008-Cus
(N.T.), dated 29.08.2008 in this regard.
2.
The matter has been examined. I am directed to state that it may be recalled that
the Board vide circular no. 128/39/95-CX, dated 25.5.1995 had clarified that since
the office of Development Commissioner (Handicraft) has treated imitation or real
zari as handicrafts the same may be treated as handicrafts by the Customs and
central Excise authorities. However the Board vide circular no. 280/114/96-CX,
dated 19.12.1996 modified this guideline by stating that the following criteria
laid down by the Supreme Court in the case of Louis Shoppe [1996 (10) CXLT (SC)
CE-277=(1996)(13)RLT 507 (SC)] for treating any goods as handicrafts may also
be followed:-
(i)
It must be predominantly made by hand; it does not matter if some machinery is
also used in the process. (ii) It must be graced with visual appeal in the
nature of ornamentation or in-lay work or some similar work lending it an element
of artistic improvement. Such ornamentation must be of substantial nature and
not a mere pretence.
3.
The Board reiterated these guidelines vide circular No. 32/99-Cus dated 04.06.99.
The Board vide subsequent circular No. 56/99-Cus, dated 26.08.99 advised the field
formations that they can accept the certificates issued by either the Development
Commissioner (Handicrafts) or by the Export Promotion Council for Handicrafts
(EPCH).
4.
It is hereby clarified that the assessing authorities should normally accept the
certificates issued by the Development Commissioner (Handicrafts)/EPCH. A decision
to reject the certificate issued by the Development Commissioner (Handicrafts)/EPCH
certifying the goods as artware/handicraft should be taken only with the approval
of the Commissioner of Customs / Central Excise and after discussions with the
certificate issuing authority. The exports should not, in the mean time, be held
up.
5.
Doubts have also been expressed relating to interpretation of note and condition
(3) of the Drawback Schedule notification No.103/2008-Cus (N.T.) dated 29.08.2008.
The note and condition provides as follows: "Notwithstanding anything
contained in the said Schedule, all artware or handicraft items shall be classified
under the heading of artware or handicraft (of constituent material) as mentioned
in the relevant Chapters."
The
essence of this condition is that while the Drawback Schedule is aligned with
the Customs Tariff at the 4 digit level, this alignment is not applicable to Artware/Handicraft
items. Artware/handicraft item made of a particular constituent material has to
be classified under the heading of Artware/Handicraft (of that constituent material)
as mentioned in the Chapter relevant to that constituent material. It may be noted
that according to this note, the artware/handicraft items may fall in a heading/sub-heading
in a chapter other than the chapter in which they fall according to Harmonized
System of classification. To illustrate, a handicraft table made of stainless
steel would fall under CTH 9403 as per HSN. It would, however, fall under Drawback
Schedule heading 732606 (Handicraft/Artware of Stainless Steel) as per the above
note. It may also be noted that if the artware or handicraft item is made of more
than one constituent material, it should be classified as if it is made of that
constituent material which predominates in it by weight. For example, an artware/handicraft
item made of brass, iron and wood; consisting, say, 40% by weight of brass, 35%
by weight of iron and 25% by weight of wood, should be classified as artware/handicraft
of brass under Drawback Schedule heading 741903 and granted drawback at the rate
and cap prescribed there under.
6.
Further, it is also clarified that the relevant headings/sub-headings in the Drawback
Schedule for handicraft/artware items include handicraft/artware items with coating/
plating unless specifically provided otherwise.
7.
Problems have also been reported in classification of composite articles. Note
and condition No. 14 of the Drawback Schedule notification ibid, provides that
whenever a composite article is exported for which any specific rate has not been
provided in the said Schedule, the rates of drawback applicable to various constituent
materials can be extended to the composite article according to net content of
such materials. It may be noted that this Note is applicable only to composite
articles for which no specific rate has been provided in the Drawback Schedule
and not to articles which fall in one or the other headings/sub-headings of the
Drawback Schedule (which could be a residuary heading 'others') and have a drawback
rate. Therefore, it is clarified that articles made of more than one constituent
material should be classified under a heading/sub-heading of the Drawback Schedule
in accordance with conditions (1) and (2) of the Drawback Schedule or if the goods
are artware or handicraft items in accordance with condition (3) of the Drawback
Schedule as discussed in para 5 above. Once, classification of an article (whether
artware/handicraft or other) in a heading/sub-heading of the drawback schedule
has been determined, then the drawback rate and cap prescribed against that heading/sub-heading
should be applied to the whole article irrespective of the value or weight of
different constituents.
8.
Note and condition 14 of the Drawback Schedule notification ibid should be invoked
only if it is found that an article cannot be classified in any of the headings/sub-headings
of the Drawback Schedule(not even in residuary heading/sub-heading "others"),
in accordance with the above principles. However, such cases may be immediately
brought to notice of the Board so that suitable headings/sub-headings may be created
in the Drawback Schedule for future.
9.
A suitable Public Notice for information of the Trade and Standing Order for guidance
of the staff may be issued. Difficulties faced, if any, in implementation of the
changes may be brought to the notice of the Board at once.
F.No.609/27/2009-DBK
(PRAMOD
KUMAR) Technical Officer (Drawback)
RE
NOTIFICATION NO. 30/2009-2014 Dated 10 Feb-2010 Subject: Import policy
for vehicles
S.O.
(E) In exercise of powers conferred under section 5 of the Foreign Trade (Development
and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy,
2009-14, the Central Government hereby makes the following amendments in the Schedule
1 (Imports) of the ITC (HS) Classifications of Export and Import Items : 1.
The Import Licensing Note No. 2(II)(d) under Chapter 87 is amended to read as
under: “The import of new vehicles shall be permitted only through the
Customs port at Nhava Sheva, Kolkata, Chennai and Chennai Airport, Cochin, ICD-Tughlakabad
and Delhi Air Cargo, Mumbai Port and Mumbai Air Cargo Complex, ICD Talegaon Pune.” 2.
This issues in public interest.
Sd/- (R.S.
Gujral) Director General of Foreign Trade and Ex-officio Special Secretary
to the Government of India
(F.
No. 01/89/180/29/AM09/PC-2(A)
Order
No. 02 of 2010 Dated 8-1-2010
Procedure
to be adopted in ascertaining whether parties have complied with order regarding
pre-deposit
It
is noticed that lot of Court time is being wasted in ascertaining whether the
parties have complied with the order regarding pre-deposit passed under Section
35-F of the Central Excise Act, 1944 and corresponding provisions of law relating
to Customs Act as well as Service Tax. It is, therefore, necessary before placing
the matter before the Court for the Registry to ascertain whether the parties
have complied with the order in that regard and then to place the report in respect
thereof before the Court. Hence the following procedure should be adopted in that
regard :- (1) (1)
The date for compliance report should be fixed four weeks after the expiry of
the period within which the amount is required to be deposited in terms of order
passed in stay application. (2) (2)
On deposit of the amount pursuant to the order passed in stay application, and
in any case within eight days from the expiry of the period fixed for depositing
such amount under the order passed in the stay application, the Registrar shall
fix the date for hearing before him and shall verify as to whether the order in
stay application has been complied with or not. Such hearing shall be in the presence
of the representative of the appellant and the Department. (3) (3)
On verification, as above, the Registrar shall submit the report to the Court
and the same shall be placed before the Court on the date fixed for filing compliance
report. (4) (4)
Similar procedure shall be followed in the Benches, and the hearing and compliance
shall be by the senior most executive officer in the Registry. (5) (5)
The above procedure shall be followed with effect from 01st February, 2010.
POLICY
CIRCULAR NO.23/2009-2014 Dated: February 9, 2010 Subject: Confirming
membership of Chartered accountants with the Institute of Chartered Accountants
of India. The Institute of Chartered Accountants of India has informed that
with a view to strengthening the process of certification being issued by chartered
accountants, they have hosted a link http://220.227.161.82/locm.asp on ICAI website,
to enable anyone to seek confirmation to the effect that certificate received
by him has been issued by a member of the Institute holding full time Certificate
of Practice (i.e. a member authorized to issue such a certificate). This will
ensure that none of the authorities act on the certificates issued either by non
members or members not holding Certificate of Practice. All RAs to make use
of the above facility to confirm about the membership of the chartered accountants.
This issues with the approval of competent authority. File No. 01/93/180/66/AM-10/PC-2(B)
(
Rajiv Arora ) Joint Director General of Foreign Trade
PUBLIC
NOTICE NO.39/2009-14 Dated: February 8, 2010 Subject: Amendment in Appendix
22 C and Appendix 27 regarding Mega Power Projects.
In
exercise of powers conferred under paragraph 2.4 of Foreign Trade Policy, 2009-14,
the Director General of Foreign Trade hereby makes the following amendments in
Handbook of Procedures, Vol. I: 1. Paragraph (e) of Form 1-A and Para 2 (e)
of Form I-B of Appendix 22C shall be substituted by the following: "That
supply of goods under the contract made to mega power project in India is under
the procedure of ICB or requisite quantum of power has been tied up through tariff
based competitive bidding or project has been awarded through tariff based competitive
bidding in accordance with the provisions of paragraph 8.2 and 8.4.4(iv) of FTP,
and the import content of the order is Rs …………… …(
Figures and words)." 2. Paragraph (e) of Appendix 27 shall be substituted
by the following: "That supply of goods under the contract made to mega
power project in India is under the procedure of ICB or requisite quantum of power
has been tied up through tariff based competitive bidding or project has been
awarded through tariff based competitive bidding in accordance with the provisions
of paragraph 8.2 and 8.4.4(iv) of FTP, and the import content of the order is
Rs …………… …( Figures and words)." This issues
in public interest. F.No . 01/92/180/162/AM 08/PC VI
(R.S.
Gujral ) Director General of Foreign Trade and Ex- officiio Special Secretary
to the Government of India
Clarification
regarding leviability of duty on capital goods cleared after being put into use
for over 10 years
&
Clarification
regarding credit of duty under Rule 16 of Central Excise Rules, 2002 on goods
brought into the factory
Please
refer to your reference dated 2-4-09 issued from C.No. IV/16/267/2008 C.C.C.
Ex (Bz) on the above referred subject matter.
2.
The matter has been examined. The Rule 8(2) of the Central Excise Rules, 2002,
provides that "the duty of excise shall be deemed to have been paid for
the purposes of these rules on the excisable goods removed in the manner provided
under sub-rule (1) and the credit of such duty is allowed, as provided by
or under any rule". This provision explains that the invoice of the returned
goods would be a valid documents for availing credit and duty is deemed to
have been discharged. Regarding availing credit on its own invoice, Rule 16(1)
of the Central Excise Rules, 2002, allows the assessee to do so. In any case,
the whole procedure is revenue neutral, in the sense as the duty has to be
discharged by the 5th of next month.
3.
In view of above, it is clarified that credit on reject/returned goods, received
in the factory before prescribed date for duty payment can be allowed to be
taken under Rule 16(1) of the Central Excise Rules, 2002.
-----------------------
Clarification regarding leviability of duty on capital goods cleared after
being put into use for over 10 years
Instruction
F.No.267141/2009-CX8, dated 7-12-2009
Please
refer to your letter dated 22.11.08 issued from C.No. IV/16/203/2008-Tech
(CCO) on the above referred subject matter.
2.
The matter has been examined. It is clarified that in view of specific provisions
under Rule 3(5A) of the CENVAT Credit Rules, 2004, if the capital goods, on
which cenvat credit has been taken, are cleared as waste and scrap, even after
a period of 10 years, an amount equal to the duty leviable on the transaction
value for such capital goods cleared as waste and scrap, would be payable.
PUBLIC
NOTICE NO.38/2009-14 Dated: February 3, 2010
Subject:
Amendment of paragraph 2.13.1, 3.11.7 and 4.50 of HBP Vol. 1 for revalidation
of freely transferable
Authorization/
Duty credit scrips and re-credit of 4% SAD thereof. In exercise of powers conferred
under Para 2.4 of the Foreign Trade Policy, 2009-14, the Director General of Foreign
Trade hereby makes the following amendments in the Handbook of Procedures (Vol.1),
2009-14:- 1. Paragraphs 2.13.1 of HBP Vol. 1 shall be substituted by the following: 2.13.1
However, revalidation of freely transferable Authorisation / Duty credit scrips
and stock and sale Authorisation shall not be permitted unless validity has expired
while in custody of Customs authority / RA. 2. A new Paragraph 2.13.2A stands
added in the HBP Vol. 1 as under: 2.13.2A For the purpose of re-credit of 4%
Special Additional Duty (SAD) of customs in the freely transferable Duty credit
scrips (including DEPB), revalidation for a maximum period of 6 months from the
date of endorsement, shall be allowed in case the balance period of validity is
less than 6 months on the date of re-credit. 3. Paragraph 3.11.7 related to
validity period of duty credit scrips issued under chapter 3 shall be replaced
by the following: 3.11.7 Duty Credit Scrip shall be valid for a period of 24
months & Revalidation of Duty Credit Scrip shall not be permitted unless covered
under paragraph 2.13.1 or paragraph 2.13.2 A of HBP v1. 4. Paragraph 4.50 related
to revalidation of DEPB shall be replaced by the following: No revalidation
shall be granted beyond original period of validity of DEPB unless covered under
paragraph 2.13.1 or paragraph 2.13.2 A of HBP v1. This issues in public interest. File.
No. 01/94/180/DEPB-SAD recredit/AM10/PC-4)
(R.S.
Gujral) Director General of Foreign Trade and Ex-officio Special Secretary
to the Government of India
PUBLIC
NOTICE NO.37/2009-2014 Dated: January 28, 2010 Subject: Amendment in
ANF 2-A of HBP vol.1
In
exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy 2009-2014
the Director General of Foreign Trade hereby makes the following amendment in
Handbook of Procedures Vol. 1 2009-2014:- ANF 2 - A
Para
3 (B) of Part B of the "Guidelines for Applicants" given at the end
of proforma ANF 2-A of HBP Vol. 1 is hereby amended to read as under: -
B-3.
No fee is payable for modification/amendment if such application is made within
90 days provided, however, that RA issuing I.E. Code may condone delay on payment
of penalty of Rs.1000/- to be made in the form of Demand Draft. No fee is required
for inclusion of PAN no. in the old IEC. This issues in public interest. file
No.01/93/180/05/AM-10/PC-2(B)
(R.S.Gujral) Director
General of Foreign Trade and
GOVERNMENT
OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION BRANCH) Notification
Dated 29th January 2010
Whereas
the State Government is satisfied that circumstances exist, which render it necessary
to take immediate action in public interest; Now, therefore, in exercise of
the powers conferred by sub-section (3) of section 8 of the Punjab Value Added
Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in
this behalf, the Governor of Punjab is pleased to insert the following Schedule
after Schedule-C appended to the said Act with immediate effect by dispensing
with the condition of previous notice, namely:-
"SCHEDULE
C-I (See section 8)
LIST
OF GOODS TAXABLE @ 4 PERCENT ------------------------------------------------------------------------------------------------------------ Declared
goods as specified in section 14 of the Central Sales Tax Act, 1956, except those
included in any other Schedule." ------------------------------------------------------------------------------------------------------------
SHIVINDER
SINGH BRAR, Financial Commissioner Taxation and Secretary to Government
of Punjab, Department of Excise and Taxation.
PUNJAB
VAT Notification No. S.O. /P.A.8/2005/S.8/2010 Dated 29th January 2010
Regarding
Enhances Rate of Tax from 4% to 5% w.e.f. 29-01-2010
Whereas
the State Government is satisfied that circumstances exist, which render it necessary
to take immediate action in public interest; Now, therefore, in exercise of
the powers conferred by sub-section (3) of section 8 of the Punjab Value Added
Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in
this behalf, the Governor of Punjab is pleased to make the following amendments
in Schedule 'B', appended to the said Act with immediate effect by dispensing
with the condition of previous notice, namely:-
AMENDMENT
In the
said Schedule,-
(i)
for the existing heading captioned as "LIST OF GOODS TAXABLE @ 4 PERCENT",
the following shall be substituted, namely:- "LIST OF GOODS TAXABLE @
5 PERCENT", (ii) for serial No. 27 and entries relating thereto, the following
shall be substituted, namely :- "27. Cotton waste" ; (iii) serial
No. 30 and entries relating thereto shall be omitted ; (iv) serial No. 79 and
entries relating thereto shall be omitted ; (v) serial No. 80 and entries relating
thereto shall be omitted ; (vi) for serial No. 82 and entries relating thereto,
the following shall be substituted, namely :- "82. Pipes and pipe fittings
of ductile pipes and Poly Venyl Chloride"; and (vii) for serial No. 134
and entries relating thereto, the following shall be substituted, namely :- "134.
Yarn of all types, including yarn waste and sewing thread except cotton yarn".
SHIVINDER
SINGH BRAR, Financial Commissioner Taxation and Secretary to Government
of Punjab, Department of Excise and Taxation.
CUSTOMS
NOTIFICATION (N.T.) NO.10/2010-CUSTOMS (N.T.) Dated: January 29, 2010
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:- "TABLE
(M.
Satish Kumar Reddy) Director 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. 6/2010-Customs (N.T.), dated, the 15 th January, 2010 (S. O. 93 (E) dated
15 th January, 2010).
In
exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of
1962), and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 186/2009-Customs (N. T.), dated
the 29 th December, 2009 vide number S. O. 3305 (E), dated the 29 th December,
2009, except as respects things done or omitted to be done before such supersession,
the Central Board of Excise and Customs hereby determines that the rate of exchange
of conversion of each of the foreign currency specified in column (2) of each
of Schedule I and Schedule II annexed hereto into Indian currency or vice versa
shall, with effect from 1 st February, 2010 be the rate mentioned against it in
the corresponding entry in column (3) thereof, for the purpose of the said section,
relating to imported and export goods. SCHEDULE-I
[F.
No.468/1/2010-Cus.V]
PRASHANT
KUMAR UNDER SECRETARY TO THE GOVT. OF INDIA
- CUSTOMS
NOTIFICATION NO.6/2010-Cus. Dated: January 28, 2010
Anti-dumping
duty on the imports of Carbon Black used in rubber applications Whereas, in
the matter of import of Carbon Black used in rubber applications (hereinafter
referred to as the subject goods), falling under sub heading 2803 00 10 of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred
to as the said Customs Tariff Act), originating in, or exported from, Australia,
China PR, Russia and Thailand (hereinafter referred to as the subject countries)
and imported into India, the designated authority in its preliminary findings
vide notification No. 14/21/2008-DGAD, dated the 25 th May, 2009, published in
the Gazette of India, Extraordinary, Part I, Section 1, dated the 25 th May, 2009,
had come to the conclusion that- (a) the subject goods had been exported to
India from the subject countries below their normal value; (b) the domestic
industry had suffered material injury; and (c) the injury had been caused
by the dumped imports from subject countries; and had recommended imposition
of provisional anti-dumping duty on the imports of subject goods, originating
in or exported from, the subject countries;
And
whereas, on the basis of the aforesaid findings of the designated authority, the
Central Government had imposed provisional anti-dumping duty on the subject goods
vide notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 83/2009-Customs, dated 30 th July, 2009, published in the Gazette
of India Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.558
(E), dated the 30 th July, 2009; And whereas, the designated authority in
its final findings vide notification No. 14/21/2008-DGAD dated 24th December 2009,
published in the Gazette of India, Extraordinary, Part I, Section 1, dated the
24th December 2009, had come to the conclusion that- (a) the subject goods
had been exported to India from the subject countries below associated Normal
values, thus resulting in dumping of the subject goods; (b) the domestic industry
had suffered material injury in respect of the subject goods. Besides, there was
a case of threat of material injury to the domestic industry as well; and (c)
the material injury and threat thereof had been caused by the dumped imports from
subject countries; and had 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-section (1), read with sub-section
(5) of section 9A of the said Customs Tariff Act and 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, and in supersession of
the notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.83/2009-Customs, dated the 30 th July, 2009, vide number G.S.R
558(E), dated the 30 th July, 2009,except as respects things done or omitted to
be done before such supersession, the Central Government, on the basis of the
aforesaid final findings of the designated authority, hereby imposes on the subject
goods, the description of which is specified in column (3) of the Table below,
falling under sub heading of the First Schedule to the said Customs Tariff Act
as specified in the corresponding entry in column (2), originating in the country
as specified in the corresponding entry in column (4), and produced by the producers
as specified in the corresponding entry in column (6), when exported from the
country as specified in the corresponding entry in column (5), by the exporters
as specified in the corresponding entry in column (7), and imported into India,
an anti-dumping duty at the rate equal to the amount indicated in the corresponding
entry in column (8), in the currency as specified in the corresponding entry in
column (10) and per unit of measurement as specified in the corresponding entry
in column (9), of the said Table. Table
S.No.
Heading/ Subheading Description of goods * Country of Origin Country of Exports
Producer Exporter Duty Amount Unit Currency (1) (2) (3) (4) (5) (6) (7) (8)
(9) (10) 1 28030010 Carbon Black used in rubber applications Australia
Australia M/s Continental Carbon Australia Pty Ltd. M/s Continental Carbon Australia
Pty Ltd. 0.138 Per Kg US Dollar 2. 28030010 ' Carbon Black used in rubber
applications'* Australia Australia Any combination other than at Serial number
1 0.330 Per Kg US Dollar 3. 28030010 ' Carbon Black used in rubber applications'*
Australia Any country other than Austraila Any Any 0.330 Per Kg US Dollar 4
28030010 ' Carbon Black used in rubber applications'* Any country other than countries
attracting Anti-dumping duty Australia Any Any 0.330 Per Kg US Dollar 5 28030010
' Carbon Black used in rubber applications'* China PR China PR M/s Ningbo Detai
Chemical Co. Ltd M/s Ningbo Detai Chemical Co. Ltd 0.143 Per Kg US Dollar 6
28030010 ' Carbon Black used in rubber applications'* China PR China PR M/s Hebei
Daguangming Juwuba Carbon Black Co., Ltd. M/s Hebei Daguangming Juwuba Carbon
Black Co., Ltd. 0.089 Per Kg US Dollar 7 28030010 ' Carbon Black used in rubber
applications'* China PR China PR M/s Longxing Chemical Stock Co., Ltd. M/s
Ningbo Sheen All Chemical Co. Ltd through M/s Hhui Chemical Co., Ltd M/s Longxing
Chemical Stock Co., Ltd. 0.101 0.168 Per Kg Per Kg US Dollar US Dollar
8 28030010 ' Carbon Black used in rubber applications'* China PR China PR
M/s Jiangxi Black Cat Carbon Black Co., Ltd M/s Jiangxi Black Cat Carbon Black
Co., Ltd 0.121 Per Kg US Dollar 9 28030010 ' Carbon Black used in rubber applications'*
China PR China PR Any combination other than at Serial numbers 5, 6, 7 & 8.
0.423 Per Kg US Dollar 10 28030010 ' Carbon Black used in rubber applications'*
China PR Any country other than China PR Any Any 0.423 Per Kg US Dollar 11
28030010 ' Carbon Black used in rubber applications'* Any country other than countries
attracting Anti-dumping duty China PR Any Any 0.423 Per Kg US Dollar 12 28030010
' Carbon Black used in rubber applications'* Russia Russia M/s. Yaroslavskiy Tekhnicheskiy
Uglerod M/s Trigon Gulf FZCO 0.136 Per Kg US Dollar 13 28030010 ' Carbon Black
used in rubber applications'* Russia Russia Any combination other than at Serial
number 12. 0.391 Per Kg US Dollar 14 28030010 ' Carbon Black used in rubber
applications'* Russia Any country other than Russia. Any Any 0.391 Per Kg US Dollar
15 28030010 ' Carbon Black used in rubber applications'* Any country other
than countries attracting Anti-dumping duty Russia Any Any 0.391 Per Kg US Dollar
16 28030010 ' Carbon Black used in rubber applications'* Thailand Thailand
M/s Thai Tokai Carbon Product Company Ltd. M/s Thai Tokai Carbon Product Company
Ltd. 0.084 Per Kg US Dollar 17 28030010 ' Carbon Black used in rubber applications'*
Thailand Thailand Any combination other than at Serial number 16 0.186 Per Kg
US Dollar 18 28030010 ' Carbon Black used in rubber applications'* Thailand
Any country other than Thailand Any Any 0.186 Per Kg US Dollar 19 28030010
' Carbon Black used in rubber applications'* Any country other than countries
attracting Anti-dumping duty Thailand Any Any 0.186 Per Kg US Dollar * Note:
- Thermal Black and Carbon black grades meant for semi conductive compound applications
are excluded from the scope of the product under consideration. 2. The anti-dumping
duty imposed shall be levied for a period of five years (unless revoked, superseded
or amended earlier) from the date of imposition of the provisional anti-dumping
duty, that is, 30th July,2009 and shall be payable 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 Customs Act. F.No.354/130/2009 -TRU (Prashant
Kumar) Under Secretary to the Government of India.
CUSTOMS
NOTIFICATION NO.07/2010-Cus Dated: January 28, 2010
Rescinds
the Noti No. 83-09- Cus, dt 30-07-2009
In
exercise of the powers conferred by sub-sections (1) and (2) of section 9A of
the Customs Tariff Act, 1975 (51 of 1975), read with rule 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. 83/2009- Customs, dated the 30 th July, 2009,
published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R. 558(E), dated the 30 th J uly, 2009, except as respects
things done or omitted to be done before such rescission.
[F.
No. 354/130/2009-TRU] (Prashant Kumar) Under Secretary to the Government
of India
