Office of the Commissioner of Customs - Cochin Customs · OFFICE OF THE COMMISSIONER OF CUSTOMS ......

OFFICE OF THE COMMISSIONER OF CUSTOMS

CUSTOM HOUSE, COCHIN – 9 - - - - - -

Public Notice No. 06 /2009

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

Sl. No.

Instruction No. and origin Subject

1. Notification No.134/2008-Cus dt.22.12.2008 of CBEC

Anti dumping duty on imports of vitrified and porcelain tiles

2. Notification No. 135/2008-Cus dated 24.12.2008 of CBEC

Amends notification No. 30/2008-Customs, dated the 3rd

March, 2008

3. Notification No 136 /2008-Cus dated 24.12.2008 of CBEC

Exempts certain goods

4. Notification No. 137/2008-Cus dated 26.12-2008of CBEC

Anti-dumping duty on imports of Sodium Hydroxide, originating in or exported from, Korea ROK and the People‟s Republic of China

5. Notification No. 138/ 2008-Cus dated 31.12-2008of CBEC

Anti-dumping duty on import of Flexible Slabstock Polyol

6. Notification No. 1/ 2009-Cus dated 02.01.2009 of CBEC

Regarding anti-dumping duty on acrylonitrile butadiene rubber originating in, or exported from, Korea RP and Germany


Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 which was last amended by Notification no. 128/2008 - Customs, dated 07-12-2008


Amends Notification No.89/2005-Customs, dated the 4th October, 2005


Regarding anti-dumping on imports of Float Glass originating in, or exported from, the Peoples‟ Republic of China and Indonesia


Regarding anti-dumping duty on Mulberry raw silk (not thrown) originating in, or exported from the People‟s Republic of China


Regarding continuation of anti-dumping duty on imports of Melamine originating in, or exported from, the People‟s Republic of China


Regarding anti dumping duty on specified goods originating in, or exported from the People‟s Republic of China, Hong Kong and Chinese Taipei


Impose provisional safeguard duty on imports of Phthalic anhydride


Amends Notification No.66/2008-Customs, dated the 10th

May, 2008


Amends No. 21/2002-Customs, dated the 1st March, 2002


Amends notification No. 21/2002-Customs, dated the 1st March, 2002


Amends notification No. 21/2002-Customs, dated the 1st March, 2002

18. Notification No. 141/2008-Cus(N.T) dated 31.12-2008of CBEC

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

19. Notification No. 1/2009-Cus(N.T) dated 02.01.2009 of CBEC

Amends Notification No.103/2008-Customs (N.T.), dated the 29th August,2008


Amends Notification No.103/2008-Customs (N.T.), dated the 29th August,2008


Amends Notification No.61/94-Customs-(N.T.), dated the 21

st November, 1994

22.

Notification No. 4/2009-Cus(N.T) dated 06.01.2009 of CBEC

Amends notification No.12/97-Customs (N.T.), dated the 2nd April, 1997


Amends Notification No.36/2001 – Customs (N.T.), dated, the 3

rd August, 2001

24. Circular No. 22/2008 Vide. F. No. 401/229/2006-Cus.III dated 19-12-2008 of CBEC

Procedure relating to sanction and pre-audit of refund claims

25. Circular No. 23/2008 Vide. F.No.528/27/2008-Cus.(TU) dated 29-12-2008 of CBEC

Clarification on classification of combined refrigerator freezer with separate external doors for the purpose of extending benefit of Notification No.85/2004-Customs

http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k2/cs21-2k2.htm







http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k8/csnt103-2k8.htm

http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k8/csnt103-2k8.htm

http://www.cbec.gov.in/customs/cs-act/notifications/notfns-before2k/csnt61-94.htm

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dated 31.8.2004

26. Circular No. 01/2009 Vide. F. No. 450/151/2008-Cus.IV dated 13-01-2009 of CBEC

Examination norms for goods exported under Reward Schemes

27. Circular No. 02/2009 Vide. F.No.609/282/2008-DBK dated 15-01-2009 of CBEC

Classification of footwear having uppers of a combination of leather and synthetic/textile material under Chapter 64 of the Drawback Schedule, 2008-09

28. Circular No. 03/2009 Vide. F.NO. 605 /70 / 2008 -DBK dated 20-01-2009 of CBEC

On line transmission of Shipping Bills and Licences / Authorizations issued under the Duty Exemption Scheme (DES) and the EPCG scheme - reg.

29 Circular No. 04/2009 Vide. F.NO.605/61/2007-DBK dated 28-01-2009 of CBEC

Clarifications in respect of quantum of Bond and Bank Guarantee (BG) under Advance Authorization and Export Promotion Capital Goods schemes– reg

30 Circular No. 05/2009 Vide. F.NO.609/167/2003-DBK dated 02.02.2009 of CBEC

Systems Alert for Monitoring Realization of Export Proceeds in EDI

31 Circular No. 06/2009 Vide. F. No. 401/104/2007-Cus.III dated 09.02.2009 of CBEC

Regarding procedure to be adopted for refund of 4% Special Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007

32 Circular No. 07/2009 Vide. F.No.528/41/2008-Cus.(TU) dated 09-02-2009 of CBEC

Regarding clarification on admissibility of benefit of exemption in respect of „Virgin Olive Oil‟ under Notification No.21/2002-Customs dated 1.3.2002

33 Circular No. 08/2009 Vide. F.NO.605/55/2008-DBK dated 16-02-2009 of CBEC

Applicability of notification No 41/2005-Cus to the goods imported against the credit Scrips issued under para 3.8.6 of Foreign Trade Policy (FTP) (2008-09) under Vishesh Krishi Gram Udyog Yojana (VKGUY) scheme

34 Instruction No. 01/2009 Vide.

F.No.528/64/2007-Cus(TU) dated 13-

01-2009 of CBEC

Export of Sugar – Re-introduction of the system of export release orders w.e.f. 1.1.2009 for exports under OGL

35 Instruction No. 02/2009 Vide. F. No. 450/142/2008-Cus.IV

dated 27-01-2009 of CBEC

Ban on import of toys from China by DGFT

36 Instruction No. 03/2009 Vide.

F.No.528/5/2007-Cus.(TU)dated 03-

02-2009 of CBEC

Export of Edible Oil in branded packs of upto 5 Kg.

[Issued in F.No.C1/01/2009-TU] Sd

(B.SYED MOHAMMED) COMMISSIONER

Cochin, dated the 17.02.2009 Annexure As above.

Copy to: 1. The Chief Commissioner‟s Office, Cochin.

2. Commissioner‟s file/ Jt. Commissioner / All D.Cs & A.Cs / Development Commissioner (CSEZ) / All Appraisers / All Sections / Guard File & As per mailing list. .All concerned officers are directed to note and comply with the instructions/changes. No separate S.O. is being issued.

http://www.cbec.gov.in/customs/cs-instructions/cs-instructions-09/cs-instrc-1-2k9.htm




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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No.134/2008-CUSTOMS New Delhi, the 22

nd December, 2008

G.S.R. (E). - Whereas in the matter of imports of vitrified and porcelain tiles, other than vitrified industrial tiles (hereinafter referred to as the „subject goods‟), falling under headings 6907 or 6908 or 6914 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from the People‟s Republic of China (China PR) and United Arab Emirates (UAE) [hereinafter referred to as the subject countries] and imported into India, the designated authority in its sunset review final findings No.15/17/2006-DGAD, dated 21st April, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd April, 2008, had inter alia come to the conclusion that – (i) there was no dumping taking place from UAE; (ii) the subject goods were likely to enter Indian market at dumped prices from China PR, should the present measures be withdrawn; (iii) in spite of the anti-dumping measures in place, there existed significant current injury to the domestic industry. There was also no evidence on record to suggest that dumping or the injury to the domestic industry would cease to exist or was not likely to recur in case the anti-dumping duties were discontinued; and had considered it necessary to recommend continued imposition of the anti-dumping duty on the subject goods originating in, or exported from, China PR in order to remove injury to the domestic industry; And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 82/2008-Customs, dated the 27

th June, 2008,

published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.485(E) of the same date; And whereas, M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer), M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter) have requested for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 in respect of exports made by them, and the designated authority vide new shipper review notification No. 15/23/2008-DGAD, dated the 11

th November, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1,

dated the 11th November, 2008, had recommended provisional assessment of all exports of the subject

goods made by the said M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer), M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter) till the completion of the new shipper review; Now, therefore, in exercise of the powers conferred by sub-rule (2) of rule 22 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, after considering the aforesaid recommendation of the designated authority, hereby orders that pending the outcome of the said new shipper review by the designated authority, vitrified and porcelain tiles, other than vitrified industrial tiles, falling under headings 6907 or 6908 or 6914 of the First Schedule to the said Customs Tariff Act, produced by M/s Foshan Lihua Ceramics Co. Ltd., China PR and exported by M/s Foshan Henry Trading Company, China PR through M/s Anjaneya Trading PTE Ltd., Singapore, when imported into India, shall be subjected to provisional assessment till the new shipper review is completed. 2. The provisional assessment may be subject to such security or guarantee as the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, deems fit for

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payment of the deficiency, if any, in case a definitive anti-dumping duty is imposed retrospectively on completion of investigation by the designated authority. 3. If the designated authority recommends anti-dumping duty after completion of the said new shipper review, the importer shall be liable to pay the amount of such anti-dumping duty imposed on all imports into India of the subject goods from M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer) and M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter), from the date of initiation of the said new shipper review. [F. No. 354/214/2001-TRU (Pt.III)] (Unmesh Wagh) Under Secretary to the Government of India [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 135/2008-Customs New Delhi, dated the 24

th December, 2008

G.S.R. (E). -In exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 30/2008-Customs, dated the 3

rd March, 2008 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 161(E), dated the 3rd

March, 2008, namely:- In the said notification, in the Table, against serial number 6, in column (5), for the existing entry, the entry “Korea RP” shall be substituted. [F.No.354/137/2007 –TRU] (Unmesh Wagh) Under Secretary to the Government of India Note: The principal notification number 30/2008-Customs dated the 3

rd March, 2008 was published in

the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) of vide number G.S.R. 161(E), dated the 3

rd March, 2008.

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

(EXTRAORDINARY) ] GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification NO. 136 /2008-CUSTOMS

New Delhi, the 24th

December, 2008. 3 Pausa, 1930 SAKA G.S.R. ........ (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Table annexed hereto, from,- (i) 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 the amount calculated at the rate of three percent ad-valorem, and (ii) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, when specifically claimed by the importer.

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2. The exemption under this notification shall be subject to the following conditions, namely :- (1) that the goods imported are covered by a valid licence or valid authorization issued under the Export Promotion Capital Goods (hereinafter referred to as EPCG) Scheme to Common Service Providers(hereinafter referred to as CSP) designated by the Director General Of Foreign Trade (hereinafter referred to as DGFT) or Department of Commerce(hereinafter referred to as DOC) in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the Foreign Trade Policy permitting import of goods at the rate of three percent duty and the said licence or authorization is produced for debit by the proper officer of customs at the time of clearance : Provided that for import of spare parts specified at Sr.No.4 of the Table annexed, the validity period of the licence or authorization shall be deemed to be the period permitted for fulfilment of the export obligation in full. (2) that the authorization issued under the scheme shall have the details of the users of the said capital goods and the quantum of the Export Obligation(hereinafter referred to as EO) which each user would fulfil. (3) that the goods imported shall not be disposed of or transferred by sale or lease or any other manner till export obligation is completed; (4) that the Common Service provider and each of the specific users shall execute a bond in such form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs and a bank guarantee equivalent to their portion of duty foregone in terms of export obligation apportioned in the authorization binding themselves to fulfil export obligation on Freight On Board(FOB) basis equivalent to eight times the duty saved on the goods imported as may be specified on the licence or authorization, or for such higher sum as may be fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the Handbook of Procedures Vol I, within a period of eight years from the date of issue of licence or authorization, in the following proportions, namely :- S.No. Period from the date of licence Proportion of total export obligation

(1) (2) (3) _________________________________________________________________ 1. Block of 1

st to 6

th year 50%

2. Block of 7th to 8th year 50%

Provided that where the duty saved is not less than rupees one hundred crores, or where the licence or authorization is issued to units in the agri export zone as may be notified by the Licensing Authority or Regional Authority, the export obligation shall be fulfilled within a period of twelve years from the date of issue of licence in the following proportions, namely :- S.No Period from the date of licence Proportion of total export obligation (1) (2) (3)

1. Block of 1

st,to 10

th years 50%

2. Block of 11th to 12

th year 50%

_________________________________________________________________ Provided further that where a sick unit is notified by the Board for Industrial and Financial

Reconstruction or where a rehabilitation scheme is announced by the concerned State Government in respect of sick unit for its revival, the export obligation may be fulfilled within the time period allowed as per the rehabilitation package or twelve years whichever is lower: Provided also that where the capital goods are imported by agro units and units in tiny and cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on the licence, or for such higher sum as may be fixed by the licensing authority, and the export obligation shall be discharged within a period of twelve years from the date of issue of the licence or authorization : Provided also that where the capital goods are imported for technological up gradation as per conditions specified in Para 5.10 of the Foreign Trade Policy or by small scale industry units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be, the export obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on the licence or authorization, or for such higher sum as may be fixed by the Licensing Authority or Regional Authority, within a period of eight years from the date of issue of licence subject to the further condition that in the case of Small Scale Industry units the landed CIF value of such imported capital goods under the scheme shall not exceed rupees fifty lakhs and total investment in plant and machinery after such imports shall not exceed the Small Scale Industry limit :

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Provided also that export obligation of a particular block may be set off against the excess exports made in the said preceding block(s); (5) that if the Authorization Holder does not claim exemption from the additional duty leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken for computation of the net duty saved for the purpose of fixation of export obligation provided the Cenvat credit of additional duty paid has not been taken; (6) that the Authorization Holder and the other specific users produce within thirty days from the expiry of each block from the date of issue of authorization or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the preceding condition, the Authorization Holder shall within three months from the expiry of the said block pay duties of customs of an amount equal to that portion of duties leviable on the goods, but for the exemption contained herein which bears the same proportion as the unfulfilled portion of the export obligation bears to the total export obligation together with interest at the rate of 15% per annum from the date of clearance of the goods; (7) where the Authorization Holder fulfils 75% or more of the export obligation as specified in condition (3) within half of the period specified for export obligation as mentioned in condition (3), his balance export obligation shall be condoned and he or they as the case may be shall be treated to have fulfilled the entire export obligation; (8) that the capital goods imported, assembled or manufactured are installed in the Common Service Provider‟s factory or premises and a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is produced confirming installation and use of capital goods in the Authorization Holder‟s factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow : Provided that in case of import of spares, the installation certificate shall be produced within three years from the date of import :- Provided further that if the Authorization Holder is not registered with central excise or if he is a service provider, as the case may be, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer : Provided also that agro units located in Agri Export Zones or service providers in Agri export Zones may move the capital goods within the Agri Export Zones under intimation to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, subject to the condition that the Authorization Holder shall maintain accurate record of such movement; (9) that the imports and exports are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander,Dharamtar, Vadinar, and Haldia (Haldia Dock Complex of Kolkata port), or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa), or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or a Special Economic Zone as notified under the Special Economic Zone, Act, 2005 ( 28 of 2005). Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station. (10) notwithstanding anything contained in condition (4) above, where the Licensing Authority or Regional Authority grants extension of block-wise period for any blocks(s) or overall period of fulfilment of Export Obligation up to a period of two years or regularization of shortfall in Export Obligation, not

7

exceeding five percent of such export obligation, the said block-wise period or overall period of Export Obligation shall be extended or condoned by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be : Provided that in respect of sick units referred to in the second proviso to condition (4) extension of overall period of Export Obligation shall not be allowed; Provided further that the Regional Authority may grant further extension in the overall period of Export Obligation up to a further period of two years if the authorization holder pays 50% of duty payable in proportionate to the unfulfilled portion of Export Obligation to the Customs Authority and agrees to fulfil other conditions as may be specified by the Regional Authority for this purpose; Provided further that the Export Obligation period shall not be extended beyond 12 years including the original Export Obligation period of 8 years / 12 years as the case may be. 3. Where the goods specified in the said Table are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof: Provided that at the time of re-export, the goods are identified to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as the goods which were imported. Explanation – For the purpose of this notification,- 1. “Capital goods” has the same meaning as assigned to it in Paragraph of 9.12 of the Foreign

Trade Policy;

2. Common Service Provider (CSP) means a service provider who is designated or certified as a common service provider by the DGFT or DOC in a town of Export Excellence

3 “Export Obligation ”, -

(i) means obligation on the importer to export to a place outside India, goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported in terms of this notification and it shall be over and above the average level of exports achieved by the importer in the preceding three licensing years for the same and similar products within the overall export obligation period including the extended period, if any and such average shall be the arithmetic mean of export performance in the last three years for the same and similar products: Provided that upto 50% of the export obligation may also be fulfilled by export of other good(s) manufactured or service(s) provided by the importer or his group company or managed hotel, which has the EPCG authorization subject to the condition that in such cases, additional export obligation imposed shall be over and above the average exports achieved by the importer or his group company or managed hotel in preceding three years for both the original and the substitute product(s) / service(s) : Provided further that in case of export of goods relating to handicraft, handlooms, cottage, tiny sector, agriculture, aqua-culture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry and sericulture, the importer shall not be required to maintain the average level of exports : Provided also that the goods, excepting tools, imported under this notification by the aforesaid sectors, shall not be allowed to be transferred for a period of five years from the date of imports even in cases where export obligation has been fulfilled. Transfer of capital goods would, however, be permitted within the group companies, after fulfilment of export obligation but before five years from the date of imports, under intimation to Regional Authority and jurisdictional Central Excise Authority: Provided also that exports made to former USSR, or to such countries as notified by Director General of Foreign Trade as on 31.3.08, shall not be counted for fixing the average level of exports: Provided also that the goods on which benefits of reward schemes under Chapter 3 of the Foreign Trade Policy are taken shall not be counted towards the fulfilment of the export obligation : Provided also that exports against only such shipping bills which mention the number and date of the EPCG authorization shall be counted for the discharge of the export obligation: Provided also that exports counted against the authorization issued under this notification shall not be counted towards fulfilment of other specific Export Obligations against other EPCG authorizations;

8

(ii) shall be fulfilled through physical exports and the export proceeds shall be realized in freely convertible currency. However the following categories of supplies, shall also be counted towards fulfilment of export obligation: (a) deemed exports, namely: (1) supply of goods against Advance Authorization or Advance Authorization for Annual Requirement or Duty Free Import Authorization; (2) supply of goods to Export Oriented Units or Software Technology Parks or Electronics Hardware Technology Parks or Bio-Technology Parks; (3) supply of goods to projects financed by multilateral or bilateral agencies or Funds as notified by Department of Economic Affairs (hereinafter referred to as DEA), Ministry of Finance (hereinafter referred to as MOF) under International Competitive Bidding (hereinafter referred to as ICB) in accordance with procedures of those agencies or Funds, where legal agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance with procedures of those agencies/Funds, where bids may have been invited and evaluated on the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad; (4) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero customs duty and the supply is made under ICB procedure; (5) supply of goods to power projects and refineries not covered in (4) above under ICB procedure; (6) Supply of goods to nuclear power projects through competitive bidding as opposed to ICB; (b) Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign exchange; (c)Royalty payments received in freely convertible currency and foreign exchange received for Research and Development(R&D) services; and (d)Payments received in rupee terms for port handling services in terms of Chapter 9 of the Foreign Trade Policy. (3) “Foreign Trade Policy” means the Foreign Trade Policy 2004-2009 published vide notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2008 dated the 11

th April,

2008 as amended from time to time; (4) “Licensing Authority or Regional Authority” means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence or authorization under the said Act; (5) “Manufacture” has the same meaning as defined in clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). (6) “Towns of Export Excellence(TEE)” means a selected town producing goods of Rs.1000 Crores or more based on potential for growth in exports. However for TEE in Handloom, Handicraft, Agriculture and fisheries sector the threshold limit would be Rs.250 Crores. Table Sl.No. Description of goods (1) (2) 1 Capital goods for pre-production, production and post production including

second hand capital goods. 2 Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down

(CKD) conditions to be assembled into capital goods by the importer. 3 Spare parts of goods specified at Serial Nos.1 and 2 as actually imported

and required for maintenance of capital goods so imported, assembled, or manufactured.

4 Spare parts for the existing plant and machinery imported under this scheme. [F. No.605/18/2008-DBK ] (S.R.Meena) Under Secretary to the Government of India.

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TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.137/2008-Customs New Delhi, the 26

th December, 2008

G.S.R. (E). – Whereas, the designated authority vide notification No. 15/11/2007-DGAD, dated the 22

nd

November, 2007, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 22nd

November, 2007, had initiated review, in the matter of continuation of anti-dumping on imports of Sodium Hydroxide commonly known as Caustic Soda (hereinafter referred to as the subject goods), falling under sub-heading 2815 11 or 2815 12 of the First Schedule to the Customs Tariff Act 1975 (51 of 1975), originating in, or exported from, Korea ROK and the People‟s Republic of China (hereinafter referred to as the subject countries), imposed vide notification of the Government of India (Department of Revenue), No.142/2003-Customs, dated the 23

rd

September, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated23rd

September, 2003, vide number G.S.R.759(E), dated the 23

rd September, 2003;

And whereas, the Central Government had extended the anti-dumping duty on the subject

goods, originating in, or exported from, the subject countries upto and inclusive of the 25th December,

2008 vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 121/ 2007-Customs, dated 20

th December, 2007, published in Part II, Section 3, Sub-section (i) of the

Gazette of India, Extraordinary, dated the 20th

December, 2007, vide number G.S.R. 784(E), dated the 20

th December, 2007;

And whereas, in the matter of review of anti-dumping on import of the subject goods, originating

in, or exported from, the subject countries, the designated authority vide its final findings No. 15/11/2007-DGAD dated the 21

st November, 2008 published in the Gazette of India, Extraordinary, Part I, Section 1,

dated 21st November, 2008, has come to the conclusion that-

(a) subject goods originating in or exported from the People‟s Republic of China has been

exported to India below their normal value, resulting in dumping;

(b) the performance of domestic industry has improved during the continuation of anti-dumping duty on the subject goods; and

(c) discontinuation of anti-dumping duties on the subject goods from subject countries likely to continue from the People‟s Republic of China and likely to recur from Korea ROK leading to the recurrence of injury to the domestic industry;

and has recommended continued imposition of definitive anti-dumping duty against the subject goods, originating in, or exported from, the subject countries in order to remove injury to the domestic industry;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of

the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid 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), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6), and produced by the producers as specified in the corresponding entry in column (7), and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at a rate which is equivalent to the difference between, the reference price as 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, and the landed value of such imported goods in like currency per like unit of measurement.

Table

S. Sub- Desc Specification Country Country Producer Exporter Amount Unit of Curr-ency

10

No heading

ript-ion of Goods

of Origin of Export Measure-ment

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1. 2815

11 or 2815 12

Caustic soda

Caustic soda lye and caustic soda solid/flakes

Korea ROK

Korea ROK

M/s Hanwha Chemical Corporation

M/s Hanwha Corporation

Not applicable

Dry Metric Tonne

US dollar

2. 2815 11 or 2815 12

Caustic soda


Korea ROK

Korea ROK

M/s Hanwha Chemical Corporation

M/s Tricon Energy Ltd., United States of America (USA)

Not applicable

Dry Metric Tonne

US dollar

3. 2815 11 or 2815 12

Caustic soda


Korea ROK Korea ROK

Any other than at S. No. 1 and 2 above

401.05 Dry Metric Tonne

US dollar

4. 2815 11 or 2815 12

Caustic soda


Korea ROK

Any country other than Korea ROK

Any Any 401.05 Dry Metric Tonne

US dollar

5. 2815 11 or 2815 12

Caustic soda


Any country other than subject countries

Korea ROK


US dollar

6. 2815 11 or 2815 12

Caustic soda


People‟s Republic of China


Any M/s Tricon Energy Ltd., United States of America (USA)


US dollar

7. 2815 11 or 2815 12

Caustic soda




Any other than at S.No.6 above


US dollar

8. 2815 11 or 2815 12

Caustic soda



Any country other than People‟s Republic of China


US dollar

9. 2815 11 or 2815 12

Caustic soda


Any country other than subject countries



US dollar

2. The anti-dumping duty imposed under this notification shall be effective for a period of five years

(unless revoked, superseded or amended earlier) from the date of publication of this notification in the

Gazette of India.

Explanation. - For the purposes of this notification, -

11

(a) “landed value” means the assessable value as determined under the Customs Act, 1962

(52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A

of the said Customs Tariff Act;

(b) “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.354/185/2002 –TRU (Pt-I)]

(Unmesh Wagh) Under Secretary to the Government of India. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 138/ 2008-Customs New Delhi, the 31

st December, 2008

G.S.R. (E). -Whereas, the designated authority vide notification No. 15/19/2008-DGAD, dated the 24

th July, 2008, published in Part I, section 1 of the Gazette of India, Extraordinary, dated the 24

th July,

2008, had initiated review in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on import of Flexible Slabstock Polyol, falling under Sub- heading 3907 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People‟s Republic of China, Republic of Korea, Chinese Taipei and Brazil, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2005- CUSTOMS, dated the 24

th January, 2005, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 40(E), dated the 24th

January, 2005, and had requested for extension of anti-dumping duty upto 23

rd July, 2009, in terms of

sub-section (5) of section 9A of the said Customs Tariff Act; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 4/2005- CUSTOMS, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 40 (E), dated the 24

th January, 2005, namely: -

In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: - “3. This notification shall remain in force upto and inclusive of the 23

rd July, 2009, unless the

notification is revoked earlier”.

[F. No.354/148/2003-TRU]

(Unmesh Wagh) Under Secretary to the Government of India Note.- The Principal notification No.4/2005-CUSTOMS, dated the 24

th January, 2005 was published in

the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1) vide G.S.R..40 (E), dated the 24th

January, 2005. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (I)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) *** Notification No. 01/2009-Customs New Delhi, the 2

nd January, 2009

12

G.S.R. (E). – Whereas, the designated authority had initiated a sunset review in the matter of continuation of final anti-dumping duty on acrylonitrile butadiene rubber (hereinafter referred to as NBR) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Korea RP and Germany, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 111/2002-Customs, dated the 10th October, 2002, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 697(E), dated the 10th October, 2002] which was superseded vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 78/2005-Customs, dated the 1st September, 2005, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 554(E), dated the 1st September, 2005, and had requested for extension of anti-dumping duty for an additional period of one year from the date of its expiry, in terms of sub-section (5) of section 9A of the said Customs Tariff Act, pending the completion of the review; And whereas the Central Government had extended the anti-dumping duty imposed on NBR originating in, or exported from, Korea RP and Germany vide notification No. 109/2007-Customs, dated the 9th October, 2007, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 651(E), dated the 9th October, 2007 upto and inclusive of 8th October, 2008; And whereas the designated authority vide notification No. 15/6/2007-DGAD, dated the 4th October 2008, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 6th October 2008 has concluded that –

a) there is no reason for continuation of existing anti dumping measures on exports of NBR from Germany into India;

b) there is a strong likelihood of exports of NBR from Korea RP into India continuing at dumped prices leading to consequential injury to the domestic industry and injury to domestic industry is likely to continue or recur if the duties are either revoked or reduced in respect of imports from Korea; and

c) the domestic industry continues to suffer material injury on account of low per unit realization due to the price effect of dumped imports and erosion of its market share;

and has recommended continuation of anti-dumping duty on imports of NBR originating in, or exported from, Korea RP;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Customs Tariff Act, read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid 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 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 the corresponding entry in column (4), originating in the country specified in the corresponding entry in column (5), exported from the country specified in the corresponding entry in column (6), produced by the producer specified in the corresponding entry in column (7) and exported by the exporter specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table. Table

13

2. This notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) and the anti-dumping duty shall be paid in Indian Currency. Explanation. - For the purposes of this notification, rate of exchange applicable for the purposes of calculation of 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 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. 354/179/2002-TRU (Part IV) (Unmesh Sharad Wagh) Under Secretary to the Government of India.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 2/2009-Customs New Delhi, the 2

nd January, 2009

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby 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 1

st March, 2002 which was published in the Gazette of India, Extraordinary, vide G.S.R. 118

(E) of the same date, namely: - In the said notification, in the Table, - (i) against S. No. 60A, for the entry in column (5), the entry “-” shall be substituted; (ii) for S. No 74 B and the entries relating thereto, the following shall substituted, namely:-

S.No

Heading

Description of goods

Specification

Country of origin

Country of export

Producer Exporter Amount

Unit of measurement

Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

1. 4002

Acrylonitrile Butadiene Rubber (NBR)

Any Korea RP

Korea RP

M/s Korea Kumho Petrochemicals Co Ltd (KKPC)

M/s Korea Kumho Petrochemicals Co Ltd (KKPC)

38.73 MT US Dollar

2. 4002


Any Korea RP

Korea RP

M/s LG Chemicals Ltd (LG)

M/s LG Chemicals Ltd (LG)

38.73 MT US Dollar

3. 4002 Acrylonitrile Butadiene Rubber (NBR)

Any Korea RP Korea RP Any other Producer/ exporter other than combination of Producer- exporter indicated at Sr. Nos. 1 & 2 Above

362.75

MT US Dollar

4. 4002


Any Korea RP

Any Any Any 362.75

MT US Dollar

5. 4002


Any Any Korea RP

Any Any 362.75

MT US Dollar

14

(1) (2) (3) (4) (5) (6)

“74B. 2710

Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 [No. 36 OF 2003].

Nil - -”;

(iii) for S. No 198 and the entries relating thereto, the following shall substituted, namely:-

(1) (2) (3) (4) (5) (6)

“198. 7202 All goods 5% - -”;

(iv) S. No. 198A and the entries relating thereto shall be omitted; (v) S. No. 202A, and the entries relating thereto shall be omitted; (vi) S. No. 579A, and the entries relating thereto shall be omitted; F. No. 354/173/2008-TRU (Unmesh Sharad Wagh) Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1

st March, 2002 and was last amended by notification no. 128/2008-

Customs, dated the 7th December, 2008, which was published in the Gazette of India, Extraordinary

vide number G.S.R. 842(E), dated the 7th December, 2008.

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2009-Customs

New Delhi, the 2nd January, 2009

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.89/2005-Customs, dated the 4th October, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.624 (E), dated the 4th October, 2005, namely:-

In the said notification, in the opening paragraph, -

(i) for condition (i), the following condition shall be substituted, namely:- "(i) that the importer has been issued a Duty Entitlement Passbook scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic Zones Rules, 2006."

15

(ii) in conditions (ii), (iii), (iv), (vi) and (viii), for the words "Duty Entitlement Pass Book", wherever they occur, the words "Duty Entitlement Pass Book Scrip" shall be substituted.

[F.No.605/208/2005-DBK] (S. R. MEENA) UNDER SECRETARY TO THE GOVERNMENT OF INDIA

Note:- The notification number 89/2005-Customs, dated the 4th October, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 624 (E), dated the 4th October, 2005 and was last amended vide notification number 125/2008-Customs dated the 21st November, 2008 vide number G.S.R. 816 (E), dated the 21st November, 2008. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, dated the 6th January, 2009 Notification No.4/2009-Customs

G.S.R. (E) - Whereas, the Designated Authority, vide its Notification No. 15/1/2007-DGAD, dated the 13 th December, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13 th December, 2007 had initiated a sunset review in the matter of continuation of anti-dumping on imports of Float Glass of thickness 2 mm to 12 mm (both inclusive) of clear as well as tinted variety (other than green glass) but not including processed glass meant for decorative, industrial or automotive purposes (hereinafter referred to as the subject goods), falling under heading 7005 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the Peoples‟ Republic of China (in short „China PR‟) and Indonesia (hereinafter referred to as the subject countries), and imported into India, imposed vide notification of the Government of India, Ministry of Finance (Department of Revenue), No. 165/2003-Customs, dated the 12 th November, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. No. 887(E) of the same date;

And whereas, the Central Government has extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject countries vide notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2008-Customs, dated the 4 th January, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. No.12(E) of the same date, up to and inclusive of the 6th January, 2009;

And whereas, in the matter of sunset review of anti-dumping on import of the subject goods, originating in, or exported from the subject countries, the Designated Authority vide its final findings No. 15/1/2007-DGAD, dated the 2 nd December, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 2 nd December, 2008 has come to the conclusion that –

(i) The subject goods are entering the Indian market at dumped prices and dumping margins of the subject goods imported from China PR are substantial and above de-minimis;

(ii) The subject goods are likely to enter the Indian market at dumped prices and the likely dumping margins in respect of imports from China PR and Indonesia is substantial and above de-minimis;

(iii) The subject goods are likely to enter Indian market at dumped prices, should the present measures be withdrawn;

(iv) Even though the domestic industry has improved its performance during the POI, the withdrawal of

the existing anti-dumping measure on subject goods from subject countries is going to cause a substantial injury to the domestic industry. Further, should the present anti dumping duties be revoked, injury to the domestic industry is likely to intensify;

and has recommended continued imposition of the anti-dumping duty on the subject goods originating in, or exported from, the subject countries in order to remove injury to the domestic industry;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification,

16

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.165/2003-Customs, dated the 12th November, 2003, except as respects things done or omitted to be done before such supersession, the Central Government, after considering the aforesaid findings of the Designated Authority, hereby imposes an anti-dumping duty on the imports into India of subject goods falling under Heading 7005 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at an amount, which is equal to,-

(a) US$ 133 per metric tonne in case of imports of subject goods originating in, or exported from, China PR; and

(b) US$ 81.21 per metric tonne in case of imports of subject goods from Indonesia, except that in respect of imports from PT Mulia Glass, Indonesia (exporter), the anti-dumping duty shall be levied at an amount which is equal to US$ 71.16 per metric tonne.

2. The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be paid in Indian currency.

Explanation. - For the purpose of this notification, rate of exchange applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate 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 powers conferred under sub-clause (i) of clause (a) of Explanation to section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for 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.354/211/2002-TRU (Pt.-I)]

(Unmesh Sharad Wagh)

Under Secretary to the Government of India

[TO BEPUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.05 /2009-Customs New Delhi, dated the 6

th January, 2009

G.S.R. (E). -Whereas, the designated authority vide notification No. 15/12/2007-DGAD,

dated the 14th December, 2007, published in Part I, Section 1 of the Gazette of India,

Extraordinary, dated the 14th December, 2007, had initiated review, in terms of sub-section (5)

of section 9A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said

Act) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and

Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules,

1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping

duty on Mulberry raw silk (not thrown), 2A grade and below (hereinafter referred to as the

subject goods), falling under tariff item 5002 00 10 of the said Act, originating in, or exported

from the People‟s Republic of China (hereinafter referred to as the subject country), imposed

vide notification of the Government of India in the Ministry of Finance (Department of

Revenue), No.106/2003-Customs, dated the 10th

July, 2003, published in Part II, Section 3,

Sub-section (i) of the Gazette of India, Extraordinary vide number G.S.R.537(E), dated the 10th

July, 2003;

17

And whereas, the Central Government had extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject country upto and inclusive of the 1

st January, 2009, vide

notification of the Government of India, in the Ministry of Finance

(Department of Revenue), No.01/ 2008-CUSTOMS, dated the 1st

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

Extraordinary, vide number G.S.R.4 (E), dated the 1st January, 2008, published in Part II,

Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 1st January, 2008;

And whereas, in the matter of review of anti-dumping on import of the subject goods,

originating in, or exported from, the subject country, the designated authority vide its final

findings No. 15/12/2007-DGAD, dated the 11th December, 2008, published in the Gazette of

India, Extraordinary, Part I, Section 1, dated the 11th December, 2008, had come to the

conclusion that- (a) subject goods originating in or exported from the subject country had been

exported to India below their normal value, resulting in dumping; and (b) in the event of discontinuation of anti-dumping duties on the subject goods from

the subject country, dumping was likely to continue from the subject country

leading to the continuation and recurrence of injury to the domestic industry;

and had recommended continued imposition of definitive anti-dumping duty against the subject

goods, originating in, or exported from, the subject country in order to remove injury to the

domestic industry;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of

section 9A of the said Act, read with rule 23 of the said rules, the Central Government, on the

basis of the aforesaid final findings of the designated authority, hereby imposes on the goods,

the description of which is specified in column (3) of the Table below, falling under tariff item of

the First Schedule to the said Act as specified in the corresponding entry in column (2), the

specification of which is specified in column (4), originating in the country as specified in the

corresponding entry in column (5), and produced by the producer as specified in the

corresponding entry in column (7), when exported from the country as specified in the

corresponding entry in column (6), by the exporter as specified in the corresponding entry in

column (8), and imported into India, an anti-dumping duty at a rate which is equivalent to the

difference between the amount as 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, and the landed value

of such imported goods in like currency per like unit of measurement. Table

S. No

Tariff item

Description of goods

Specification Country of origin

Country of export

Producer

Exporter

Amount

Unit of measurement

Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1. 5002 00

10 Mulberry raw silk (Not thrown)

2A grade and below



Any Any 37.32 kilogram US dollar

2. 5002 00 10

Mulberry raw silk (Not thrown)

2A grade and below




3. 5002 00 10

Mulberry raw silk (Not thrown)

2A grade and below




(Unmesh Wagh) Under Secretary to the Government of India.

18

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 6/ 2009-Customs New Delhi, the 15

th January, 2009

G.S.R. (E). -Whereas, the designated authority vide notification No. 15/29/2008-DGAD, dated

the 21st November, 2008, published in the Gazette of India, Extraordinary, Part I, section 1 dated the 21

st

November, 2008, has initiated review in terms of sub-section (5) of section 9A of the Customs Tariff Act,

1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and

Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

(hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on imports of

Melamine, falling under tariff item 2933 61 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of

1975), originating in, or exported from, the People‟s Republic of China, imposed vide notification of the

Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2004-CUSTOMS,

dated the 16th November, 2004, published in the Gazette of India, Extraordinary, Part II, section 3, sub-

section (i) vide number G.S.R.748(E), dated the 16th November, 2004, and has requested for extension

of anti-dumping duty upto 1st October, 2009, in terms of sub-section (5) of section 9A of the said Customs

Tariff Act; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2004-CUSTOMS, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R.748 (E), dated the 16

th November, 2004, namely: -

In the said notification, at the end, the following shall be added, namely: -

“This notification shall remain in force upto and inclusive of the 1

st October, 2009, unless the

notification is revoked earlier”. [F.No.354/28/2004-TRU]

(Unmesh Sharad Wagh)

Under Secretary to the Government of India Note.- The Principal notification No.107/2004-CUSTOMS, dated the 16

th November, 2004 was published

in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R.748 (E), dated the 16

th November, 2004.

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

19

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) *** Notification No. 8/2009-Customs New Delhi, dated the 22

nd January, 2009

G.S.R. (E).- Whereas, in the matter of import of digital versatile discs-recordable generally

known as DVD-R and DVD-RW, (hereinafter referred to as the subject goods), falling under heading

8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) originating in, or exported from

the People‟s Republic of China, Hong Kong and Chinese Taipei (hereinafter referred to as the subject

countries), the designated authority, in its preliminary findings vide notification No. 14/17/2007-DGAD

dated the 16th June, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the

16th June, 2008, had 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 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.

89/2008-Customs, dated the 23rd

July, 2008, published in Part II, Section 3, Sub-section (i) of the Gazette

of India, Extraordinary, vide number G.S.R. 551(E), dated the 23rd

July, 2008;

And whereas, the designated authority, vide its final findings vide notification No. 14/17/2007-

DGAD dated the 19th November, 2008, published in the Gazette of India, Extraordinary, Part I, Section I,

dated the 19th November, 2008, has come to the conclusion that, -

(a) the subject goods have been exported to India from the subject countries below its

normal value; (b) the domestic industry has suffered material injury; (c) the injury has been caused by the dumped imports from the 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, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment

and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the

Central Government, on the basis of the aforesaid final findings of the designated authority, hereby

imposes on the goods, the description of which is specified in column (3) of the Table below, falling under

heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in

column (2), originating in the countries as specified in the corresponding entry in column (4) of the said

Table, 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 (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

20

Note. - The product under consideration is digital versatile disc recordable of all kinds. Such product includes DVD-R, DVD+R, DVD-RW and DVD+RW

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: 354/111/2008- TRU (Unmesh Wagh)

S. No

Heading Description of goods

Country of origin

Country of export

Producer Exporter Amount Unit of Measurement

Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

1 8523 Digital Versatile Disc Recordable (See note below)

China PR

China PR

Any Any 68.11 Per

1000 pieces

USD

2 Do Do China PR

Any country other than China PR

Any Any 68.11 Do Do

3 Do Do Any country other than subject countries

China PR

Any Any 68.11 Do Do

4 Do Do Hong Kong

Hong Kong

Any Any 66.72 Do Do

5 Do Do Hong Kong

Any country other than Hong Kong

Any Any 66.72 Do Do


Hong Kong

Any Any 66.72 Do Do

7 Do Do Chinese Taipei

Chinese Taipei

Any Any 65.63 Do Do

8 Do Do Chinese Taipei

Any country other than Chinese Taipei

Any Any 65.63 Do Do


Chinese Taipei

Any Any 65.63 Do Do

21

Under Secretary to the Government of India [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 2

nd February, 2009.

NOTIFICATION No. 10/2009-Customs G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.66/2008-Customs, dated the 10

th May, 2008 which was

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 359(E) of the same date, namely :- In the said notification, in the Table, against S. No.16, for the entry in column (4), the entry “nil” shall be substituted. [F.No.354/28/2009-TRU] (Limatula Yaden) Deputy Secretary to the Government of India Note.- The principal notification No.66/2008-Customs, dated the 10th May, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.359(E) of the same date and was last amended vide notification No.115/2008-Customs, dated the 31

st October, 2008, which

was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 759(E) of the same date. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 3

rd February, 2009

NOTIFICATION No. 11/2009-Customs G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,

1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so

to do, hereby 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, Part II, Section 3, Sub-section (i) vide number

G.S.R.118 (E), dated the 1st March, 2002, namely:-

In the said notification, in the Table, against S. No.23A, for the entry in column (4), the entry “20%” shall

be substituted. [F.No. 356/14/2008-TRU] (Unmesh Sharad Wagh)

Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by

notification no. 2/2009-Customs, dated the 2nd

January, 2009 which was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.5(E), dated the 2nd

January,

2009.

http://eximkey.com/contents/showpage1.asp?pageid=23698

http://eximkey.com/contents/showpage1.asp?pageid=25000

22

[ TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) ] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi the 10th February 2009 Notification No 12 /2009-Customs. GSR. (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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (department of Revenue), No.21/2002-Customs dated the 1

st March 2002 which was

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 1

st March 2002, namely:-

In the said notification, in the Table,- (i) against S. No. 65 for the entry in column (4), the entry”5%” shall be substituted; (ii) against S.No. 66 for the entry in column (4), the entry “5%” shall be substituted. F.No.356/4/2009-TRU (Unmesh Sharad Wagh) Under Secretary to the Government of India. Note: The principal Notification No.21/2002 Customs, dated 1

st March 2002 was published in the Gazette

of India, Extraordinary, Part II, Section3, Sub- section (i) vide G.S.R.118 (E) dated the 1st March 2002

and was last amended by notification No11./ 2009-Customs dated the 3rd

February 2009 published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R.71 (E), dated the 3rd February 2009. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-

SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 11

th February, 2009

Notification No. 13/2009-Customs G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby 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 1

st March, 2002 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

section (i), vide G.S.R. 118 (E) of the same date, namely: - In the said notification, in the Table, - (i) against S. No. 154, for the entry in column (4), the entry “Nil” shall be substituted; (ii) against S. No. 154 A, for the entry in column (4), the entry “Nil” shall be substituted; (iii) against S. No. 156, for the entry in column (4), the entry “Nil” shall be substituted. [F. No. 354/51/2009-TRU] (Unmesh Sharad Wagh) Under Secretary to the Government of India

23

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 118(E), dated the 1

st March, 2002 and was last amended by

notification no. 12/2009-Customs, dated the 10th February, 2009, which was published in the Gazette of

India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R. 91 (E), dated the 10th

February, 2009. Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs)

Notification No. 141/ 2008-CUSTOMS (N.T.)

New Delhi, 31st December, 2008

10 Pausa, 1930 (SAKA) S.O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N.T.), dated, the 3

rd August 2001, namely: -

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

“T A B L E

S. No. Chapter/ heading/

sub-heading/tariff item

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

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

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

2 1511 90 10 RBD Palm Oil 476 (i.e. no change) 3 1511 90 90 Others – Palm Oil 462 (i.e. no change) 4 1511 10 00 Crude Palmolein 481 (i.e. no change) 5 1511 90 20 RBD Palmolein 484 (i.e. no change) 6 1511 90 90 Others – Palmolein 483 (i.e. no change) 7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change) 8 7404 00 22 Brass Scrap (all grades) 3252 9 1207 91 00 Poppy seeds 4238”

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

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

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

rd August, 2001) and

was last amended vide Notification No. 131/2008-Customs (N.T.), dated, the 15th December, 2008 (S.O.

2893(E) dated 15th December, 2008).

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

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

24

Notification No. 1/2009-CUSTOMS (N.T.)

New Delhi, the 2nd January, 2009

G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.103/2008-Customs(N.T.), dated the 29th August,2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29th August, 2008 , namely:-

In the said notification, in the Schedule, in Chapter 64, for tariff item 640402 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

640402 Boots/half boots/shoes of leather-cum -synthetic/textile materials

pair 10.5% 110 2.2% 23

640403 Sandals of leather-cum -synthetic/textile materials

pair 9.3% 50 2% 10

640404 Others 1% 1%

[F. No. 609/282/2008-DBK]

(S.R. MEENA) UNDER SECRETARY TO THE GOVERNMENT OF INDIA Note: The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-

SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 2/2009-CUSTOMS (N.T.) New Delhi, the 2nd January, 2009 G.S.R. (E). – In exercise of the powers conferred by sub-sections (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-sections (2) and (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-sections (2) and (3) of section 94 of the Finance Act, 1994 (32 of 1994), and in pursuance of rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.103/2008-Customs(N.T.), dated the 29th August,2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 627 (E) dated the 29th August, 2008 with effect from 1

st

day of September, 2008, namely:- In the said notification, in the Schedule,- (a) In Chapter 52, -

(i) for the entry in column 5 against tariff item 520501, the entry "12" shall be substituted; (ii) for the entry in column 5 against tariff item 520502, the entry "16" shall be substituted;

(b) In Chapter 54, for the tariff items 540201 and 540202 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely :-

540201 Polyester texturised/twisted yarn(Grey), manufactured from the Terminal Excise Duty paid filament yarn KG 10.5% 15 2.2% 2.9

25

procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54.

540202 Polyester texturised/twisted yarn(Dyed) manufactured from the Terminal Excise Duty paid filament yarn procured from outside, by a manufacturer who does not have the facilities in his factory (including plant and equipment) for the manufacture of filament yarns of Chapter 54

KG 12.2% 20 2.6% 3.8

540203 Others (Grey) KG 2.2% 2.9 2.2% 2.9

540204 Others (Dyed) KG 2.6% 3.8 2.6% 3.8

[Explanation- For the purposes of tariff items 540201 and 540202, 'manufacture of filament yarns' means manufacture of filaments of organic polymers produced by, - (a) polymerization of organic monomers, such as, polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or (b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.].

(c) In Chapter 60, - (i) for tariff items 600101, 600102 and 600103 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600101 Of Wool Kg. 5.8% 19.8 3.1% 10.6

600102 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3

600103 Of Cotton and others Kg. 5% 15.6 1% 3.4

(ii) for tariff items 600201, 600202 and 600203 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600201 Of Wool Kg. 5.8% 19.8 3.1% 10.6



(iii) for tariff items 600301, 600302 and 600303 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600301 Of Wool Kg. 5.8% 19.8 3.1% 10.6



(iv) for tariff items 600401, 600402 and 600403 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600401 Of Wool Kg. 5.8% 19.8 3.1% 10.6



(v) for tariff items 600501, 600502 and 600503 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600501 Of Wool Kg. 5.8% 19.8 3.1% 10.6



(vi) for tariff items 600601, 600602 and 600603 and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

600601 Of Wool Kg. 5.8% 19.8 3.1% 10.6


26


(d) In Chapter 82, (i) for tariff item 8201 and the entries relating thereto, the following tariff item and the entries shall be substituted , namely:-

[

8201 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry

Kg. 10% 7.5 1.2% 0.85

(ii) for the entry in column 5 against tariff item 821101, the entry "28" shall be substituted; (iii) for the entry in column 5 against tariff item 821401, the entry "28" shall be substituted; (iv) for the entry in column 5 against tariff item 821501, the entry "28" shall be substituted; (e) In Chapter 87, for the entry in Column 5 against tariff item 871201, the entry "240" shall be substituted. F. No. 609/282/2008-DBK

(S.R. MEENA) UNDER SECRETARY TO THE GOVERNMENT OF INDIA

Note: The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.

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

GOVERNMENT OF INDIA MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

Notification No. 03/2009 - Customs (N.T.)

New Delhi, dated the 6th January, 2009 16 Pausa, 1930 (SAKA) S.O. (E) – In exercise of the powers conferred by clause (a) of sub-section (1) of section 7 of

the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the

following further amendments in the notification of Government of India in the Ministry of Finance,

Department of Revenue number S.O. 828 (E), dated 21st November, 1994 (No.61/94 - (N.T.) -

CUSTOMS, dated the 21st November, 1994), namely :-

27

In the said notification, in the Table, against serial No.2, in column (3), - (i) for the existing item (a), the following item shall be substituted, namely :-

“(a) Shamshabad, Hyderabad” ;

(ii) the existing item (d) and the corresponding entries relating thereto in column (4) shall be omitted.

Sd/- (RAHUL NANGARE) Under Secretary to the Government of India F.No.481/43/2005-LC Note : The principal notification No.61/94-Customs-(N.T.), dated the 21

st November, 1994, number

S.O.828 (E), dated the 21st November, 1994, was last amended vide notification No.78/2006-Customs

(N.T.), dated the 4th July, 2006, number S.O.No.993 (E), dated the 4

th July, 2006.

TO BE PUBLISHED IN THE GAZETTE OF INDIA

EXTRAORDINARY PART-II, SECTION 3, SUB-SECTION (i)

GOVERNMENT OF INDIA MINISTRY OF FINANCE


NEW DELHI, THE 6th JANUARY, 2009.

16th PAUSA, 1930 (SAKA ).

NOTIFICATION No. 4 / 2009-Customs (N.T.)

G.S.R. E.- In exercise of the powers conferred by clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/97-Customs (N.T.), G.S.R. No.193(E) dated the 2

nd April, 1997,

namely:- In the Table to the said notification, against serial number 8, relating to the State of Madhya Pradesh, after item (v), the following items in column (3) and the corresponding entries in column (4) shall respectively be inserted, namely:-

(3) (4)

“(vi) Pithampur (Indore) Unloading of imported goods and the loading of export goods

(vii) Ratlam Unloading of imported goods and the loading of export goods”.

Sd./- ( M.M. Parthiban ) Director (Customs) [F.No.450/91/2008-Cus.IV] Note: The principal notification was published in the Gazette of India vide notification No. 12/97-Customs (N.T.), dated the 2

nd April, 1997 [G.S.R. No.193(E) dated the 2

nd April, 1997] and was last amended by

notification No.117/2008-Customs(N.T.), dated the 12th November, 2008 [G.S.R.No.785(E), dated the

12th November, 2008].

28

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

Government of India Ministry of Finance

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

Notification No. 19/2009-CUSTOMS (N. T.)

New Delhi, 30TH

January, 2009 10 Magha ,1930 (SAKA) S.O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N.T.), dated, the 3

rd August 2001, namely: -

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

“T A B L E

S.No. Chapter/ heading/

sub-heading/tariff item

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

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

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

2 1511 90 10 RBD Palm Oil 476 (i.e. no change) 3 1511 90 90 Others – Palm Oil 462 (i.e. no change) 4 1511 10 00 Crude Palmolein 481 (i.e. no change) 5 1511 90 20 RBD Palmolein 484 (i.e. no change) 6 1511 90 90 Others – Palmolein 483 (i.e. no change) 7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change) 8 7404 00 22 Brass Scrap (all grades) 2966 9 1207 91 00 Poppy seeds 3920”

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

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

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

rd August, 2001) and

was last amended vide Notification No. 141/2008-Customs (N.T.), dated, the 31st December, 2008 (S.O.

3012 (E) dated 31st December, 2008).

Circular No. 22/2008-Customs F. No. 401/229/2006-Cus.III


Department of Revenue Central Board of Excise & Customs

New Delhi dated the December 19, 2008 To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise.

29

All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. Sub.: Procedure relating to sanction and pre-audit of refund claims- regarding. Sir / Madam, I am directed to invite your attention to Board‟s Circular No. 24/2007-Cus dated 02.07.2007, relating to the procedure to ensure expeditious disposal of Customs duty refund applications. Para 4.4 of the Circular provides for the audit system in respect of refund claims. It has been provided under the said Para that all applications involving a refund of duty and/or interest of Rs. 5 lakh or more shall be subjected to pre-audit as per the existing practice. However, It has been brought to the notice of the Board that the said Para does not clearly state whether the pre audit of application of refund for amount Rs. 5 lakh and above should be done at the level of DC/AC or at the level of Commissioner. 2. The matter has been examined. It has been decided that pre-audit of all refund claims will be conducted by the Assistant/Deputy Commissioner (Audit), in the Commissionerate Headquarters Office. Thereafter, the Assistant/Deputy Commissioner of Group/Division will pass an order-in-original in respect of the claim. Thereafter, the orders-in-original passed in this regard shall be subjected to review by the Commissioner concerned. 3. The relevant portions of Circular No. 24/2007-Cus dated 02.07.2007 stand amended as discussed above. 4. A suitable Public Notice and Standing Order may be issued for the guidance of the trade and staff. Difficulties faced, if any, in implementation of the Circular may be brought to the notice of the Board at an early date. 5. Hindi version will follow. Yours faithfully, (M.M. Parthiban) Director (Customs)

Circular No.23/2008-Customs

F.No.528/27/2008-Cus.(TU) Government of India Ministry of Finance

(Department of Revenue) Central Board of Excise & Customs

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

29th December, 2008.

To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. The Principal Chief Controller of Accounts (C&CE).

Subject: Clarification on classification of combined refrigerator freezer with separate external doors for the purpose of extending benefit of Notification No.85/2004-Customs dated 31.8.2004 –– regarding.

*** Sir / Madam, Your attention is invited to Notification No.85/2004-Customs dated 31.8.2004 wherein duty concessions have been extended to certain specified goods when imported into the country from Thailand subject to the condition that such goods are of the origin of Thailand in accordance with provisions of Interim Rules of Origin, published with the Notification No.101/2004-Customs (N.T.) dated 31.8.2004. 2. In this regard, on an enquiry from the Board, some of the Customs field formations have reported that the „combined refrigerator freezer fitted with separate external doors‟ are being classified under the

30

Tariff Item 8418 21 00 on the premise that these goods are household type refrigerators. Accordingly, duty concession applicable on goods of Tariff Item 8418 21 00 under Sl.No.50 of the notification No.85/2004-Customs is also being extended to such imports from Thailand under bilateral trade agreement. Certain other Customs field formations have also raised doubts about this classification and sought a clarification from the Board. 3. The matter has been examined by the Board. For the purpose of classification of „Combined refrigerator freezer with separate external doors‟, it is stated that sub-heading 841810 covers refrigerators which are combined with freezers and have separate doors, whereas, sub-heading 841821 covers only refrigerators without separate freezers and separate doors. Further, sub-heading 8418 30 covers only “freezers”. Therefore, a „Combined refrigerator freezer with separate external doors‟ merits classification under sub heading 841810. This view is also supported by HS classification. Further, „Combined refrigerator freezer with separate external doors of household type‟ is appropriately classifiable under tariff item 8418 10 90, as the other tariff entry at 8418 10 10 covers such refrigerators of commercial type only. 4. In view of the above, I am directed to clarify that the classification of „Combined refrigerator freezer with separate external doors‟ would be under sub- heading 8418 10 and not under 8418 21, as was being followed by certain Customs field formations. Accordingly, these goods are not covered under Sl.No.50 of the notification No.85/2004-Customs dated 31.8.2004. 5. Necessary action for review of classification and applicability of notification benefit in respect of past clearances may be initiated so that differential duty, if any, could be recovered for the past period. 6. Difficulties, if any, faced in the implementation of these instructions, may be immediately brought to the notice of the Board. Yours faithfully, (M.M. Parthiban) Director (Customs)

Circular No.1/2009-Customs

F. No. 450/151/2008-Cus.IV Government of India Ministry of Finance

Department of Revenue Central Board of Excise & Customs

North Block, New Delhi.

13th January, 2009.

Subject: Examination norms for goods exported under Reward Schemes– reg. Sir / Madam, Reference is invited to the Board‟s Circular No.6/2002-Customs dated 23.1.2002 as amended vide Circular No.13/2003-Customs dated 3.3.2003 and Circular No.30/2003-Customs dated 4.4.2003 laying down the examination norms for export of goods under different export promotion schemes. As may be seen under Para 2.1(B) of Circular No.6/2002-Customs, the scale of examination of export goods in respect of exports under Free Shipping Bills, for which no benefits / export incentives are claimed, has been prescribed as “no examination except where there is a specific intelligence”. 2. Subsequently, it has been noticed that in respect of some Export Promotion Schemes, export incentives are available even against Free Shipping Bills such as Export and Trading House Status, Served from India Scheme (SFIS), Vishesh Krishi and Gram Udyog Yojana (VKGUY), Focus Market Scheme (FMS), Focus Product Scheme (FPS), High-Tech Products Export Promotion Scheme (HTPEPS) etc. 3. The matter was examined in consultation with Director General of Foreign Trade (DGFT) and Ministry of Commerce and it was decided that the exporters who want to claim incentives under any of the aforementioned schemes should make their intention clear to claim such benefits at the time of export itself. Accordingly, it has been provided under Para 3.23.8 of the FTP 2008-09 that the exporter shall

31

state the intention to claim benefits under Chapter 3 of the FTP by declaring on the Free Shipping Bills as under: „I/We, hereby, declare that I/We shall claim the benefits, as admissible, under Chapter 3 of FTP.‟ 4. Therefore, it has been decided that exports made on Free Shipping Bills, where the exporter is claiming benefits of only Schemes under Chapter 3 of FTP as explained above, shall be governed by the following examination norms:

S.No. Category of Exports Scale of Examination

Export consignments shipped to sensitive places viz. Dubai, Sharjah, Singapore, Hong Kong and Colombo

Others

(i) Exports under Free Shipping Bills where benefits under Chapter 3 of the FTP have been claimed by the Exporter and where the FOB value is Rs.20 lakhs or less

25% 2%

(ii) Exports under Free Shipping Bills where benefits under Chapter 3 of the FTP have been claimed by the Exporter and where the FOB value is more than Rs.20 lakhs.

50% 10%

5. However, if the export is made claiming benefits of Drawback / DEPB or any other export promotion scheme in addition to claiming benefits under any Schemes of Chapter 3 of FTP, then the examination norms as prescribed by the Board for the respective export promotion schemes would apply. 6. If the exports are made on free shipping bill without any declaration of any claim under Chapter 3 of FTP, the existing norms of “no examination except where there is specific intelligence” would continue to apply. 7. The relevant portions of Circular No.6/2002-Cus. dated 23.1.2002 stand amended as stated above. The revised examination norms under the Reward Schemes will be implemented w.e.f. 1.2.2009. 8. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notices/Standing Orders. 9. Difficulties, if any, in the implementation of these instructions may be brought to the notice of the Board. 10. Hindi version will follow. Yours faithfully, (M.M. Parthiban) Director (Customs)

CIRCULAR NO. 2 /2009-CUSTOMS

F.No.609/282/2008-DBK

GOVERNMENT OF INDIA

32

MINISTRY OF FINANCE


CENTRAL BOARD OF EXCISE & CUSTOMS

*****

NEW DELHI, THE 15TH JANUARY, 2009

Sub: Classification of footwear having uppers of a combination of leather and synthetic/textile material under Chapter 64 of the Drawback Schedule, 2008-09 --------

I am directed to say that the Board has received a representation from the Council for Leather Exports (CLE) that exporters are facing problems in classification of footwear having uppers made of a combination of leather and non-leather materials such as synthetic, textile material, etc. It has been stated that footwear in which less than 60% of the outer visible surface area of the upper is of leather and the remaining portion is of non- leather or a combination of leather -cum- synthetic materials, the same are being classified as "other footwear" under heading 6405 of the Drawback Schedule for which the rate of drawback is 1%.

2. The issue has been examined. It is seen that note 15 of the notification No.103/08-Cus (N.T.) dated 29.8.08 vide which the Drawback Schedule for the year 2008-09 was announced states that the term 'article of leather' in Chapter 42 of the said Schedule means any article wherein 60% or more of the outer visible surface area is of leather. It appears that the field formations are applying this criteria for products of chapter 64 also. In this regard, it is hereby clarified that the above mentioned note is applicable only for the purposes of chapter 42 of the Drawback Schedule and not to footwear which fall under chapter 64 of the Drawback Schedule. -2- 3. Further, according to note 1 of the above mentioned notification the tariff items and description of goods in the Drawback Schedule, 2008-09 are aligned with tariff items and description of goods in the Customs Tariff at four digit level. Also, according to chapter note 4(a) to Chapter 64 of the Customs Tariff, material of the upper shall be taken to be the material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tags, eyelet stays or similar attachments. 4. In view of the above, it is clarified that if the predominant constituent in the upper of footwear is of leather, the upper should be considered to be of leather and the footwear should be classified under the Drawback Schedule tariff item 6403 provided the outer soles of the footwear are of rubber, plastics, leather or composition leather. Further sub-classification under the heading 6403 may be determined in accordance with the description of the goods and the scope of various sub-tariff items under the tariff item 6403. Similar predominance criteria will hold for goods falling under heading 6404 also. Only such footwear which cannot be classified under tariff items 6401, 6402, 6403 and 6404 of the Drawback Schedule are to be classified under the tariff item 6405. 5. A suitable Public Notice and Standing Order may be issued for the guidance of the trade and staff. Difficulties faced, if any, in implementation of the Circular may be brought to the notice of the Board at an early date. Receipt of this circular may kindly be acknowledged.

Yours faithfully,

(PRAMOD KUMAR) Technical Officer (DBK) Tel. No. 2336 2843 Circular No. 3 /2009-Cus.

F.NO. 605 /70 / 2008 -DBK

Government of India

33

Ministry of Finance Department of Revenue

New Delhi, the 20

th January, 2009

Sub: On line transmission of Shipping Bills and Licences / Authorizations issued under the Duty Exemption Scheme (DES) and the EPCG scheme - reg. ------------- I am directed to refer to Board‟s Circular No.11/2007-Customs dated 13.02.2007 whereby a procedure for online transmission of DEPB shipping bills from Customs to DGFT and DEPB scrips from DGFT to Customs was put in place. 2. The Directorate General of Systems has since designed necessary software for online transmission of shipping bills and Advance Licences /Authorizations under the Duty Exemption Scheme(DES) and the EPCG scheme. These Authorizations and shipping bills shall now be transmitted from DGFT to Customs and vise versa online. Detailed instructions on the subject shall be issued by the Directorate General of Systems separately. 3. The Jurisdictional Commissioner of Customs (in charge of EDI enabled ports) may implement the procedures relating to online transmission of shipping bills / Authorizations under the DES and EPCG scheme from a specified date in consultation with the Directorate General of Systems. As regards manual shipping bills at non-EDI station, the existing procedure shall continue. 4. These instructions may be brought to the notice of the trade/exporters by issuing suitable Trade / Public Notices. Suitable Standing orders/instructions may be issued for the guidance of the assessing officers. Difficulties faced, if any, may be brought to the notice of the Board at an early date. Receipt of this Circular may kindly be acknowledged. Yours faithfully, Sd/- (P.V.K.Rajasekhar) OSD(Drawback)

Circular No.4/2009-Cus. F.NO.605/61/2007-DBK


Department of Revenue New Delhi, the 28

th January, 2009.

Sub: Clarifications in respect of quantum of Bond and Bank Guarantee (BG) under Advance Authorization and Export Promotion Capital Goods schemes– reg. ------------- I am directed to invite your attention to the above mentioned subject and to say that, doubts have been raised, whether the amount of Bond and Bank Guarantee(BG) to be executed under Advance Authorization and Export Promotion Capital Goods schemes, include the interest amount also. 2. The matter has been examined by the Board. Para 3 of Board‟s Circular No.58/2004-Cus. dated 21.10.2004 states that, for clearances under Advance Authorisation and EPCG licence the bond shall be taken for an amount equivalent to the duty ordinarily leviable on the goods but for the exemption. The said circular has not envisaged the concept of adding interest amount to the duty foregone for quantifying the amount for bond/BG purposes. This is because the interest element is penal in nature and will arise only if the authorization holder defaults in discharging his obligations under the above schemes. Hence, it is not the intention of the Board to add the interest component either simple or compound for the purpose of calculation of bond amount under the said Para in respect of clearances of EPCG/Advance Authorisations. The assessee, however, binds himself to pay the interest in case of default as specified in condition 4 of the Bond format enclosed to the circular No.58/2004-Cus. 3. Accordingly, it is clarified that the Bond under Para 3 of Circular No.58/2004-Cus. shall cover only the duty ordinarily leviable on the goods but for the exemption. Similar analogy will apply for quantification of the BG amount. 4. However, the bond executed under both the schemes should include a condition that the interest and other charges as applicable will be paid by the authorization holder in case of non compliance of the conditions of the notifications under the above mentioned schemes.

34

5. These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public Notices. Suitable Standing orders/instructions may be issued for the guidance of the assessing officers. Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at an early date. Receipt of this Circular may kindly be acknowledged. Yours faithfully, -Sd- (P.V.K. Rajasekhar) OSD(Drawback)

CIRCULAR NO. 5 /2009-CUSTOMS

F.NO.609/167/2003-DBK

Government of india

MINISTRY OF FINANCE


CENTRAL BOARD OF EXCISE & CUSTOMS

********

New Delhi, the 2nd February, 2009

To All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Commissioners of Customs/Customs (Preventive)/Customs & Central Excise/Central Excise, DG, CEIB, New Delhi, DGRI/DGCEI/DG (Systems & Data Management) /DG (Export Promotion)/DGI /DG, NACEN, Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, New Delhi.

Sir/Madam,

Subject: Systems Alert for Monitoring Realization of Export Proceeds in EDI – reg.

----------

I am directed to invite your attention to the above mentioned subject.

2. In terms of the provisions of Section 75 (1) of the Customs Act, 1962 read with sub-rule 16A (1) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, where an amount of drawback has been paid to an exporter but the sale proceeds in respect of such export goods have not been realized within the time allowed under the Foreign Exchange Management Act (FEMA), 1999, such drawback amount is to be recovered. Sub-rule 16A (2) stipulates that if the exporter fails to produce evidence in respect of realization of export proceeds within the period allowed

35

under the FEMA, 1999 or as extended by the Reserve Bank of India (RBI), the Assistant/Deputy Commissioner of Customs shall issue a notice to the exporter for production of evidence of realization of export proceeds, failing which an order shall be passed to recover the amount of drawback paid to the claimant.

3. Hitherto, the action to recover drawback was being taken on the basis of Export Outstanding Statement (XOS) received from RBI. The XOS is a consolidated half-yearly Statement giving details of all export Bills outstanding beyond the period prescribed for realization within 15 days from the close of the half year i.e. June / December. However, following the issuance of RBI Circular No. 61 dated 31.1.2004 dispensing with submission of declarations for export of goods of value not exceeding US$ 25,000, it is observed that a large number of the export consignments presently fall outside the purview of monitoring mechanism through XOS inasmuch as the shipment details of goods valued upto $ 25,000 are no longer reported through this statement.

4. In view of this change, particularly considering that under the statute, the drawback payment is ultimately linked to the realization of export proceeds, it has become necessary for the Department to put in place an in- house monitoring mechanism to monitor the realization of such proceeds for exports made under the Drawback Scheme. Extensive consultations were held with field formations and trade & industry in this regard, and

subsequently, the matter was examined by the Board. For monitoring the realization of export proceeds for drawback purposes, the Board has decided that the exporters will submit a certificate from the authorized dealer (s) or chartered accountant providing details of shipment which remain outstanding beyond the prescribed time limit including the extended time, if any, allowed by the authorized dealer/RBI on a 6 monthly basis. Such certificate shall be furnished by the exporter, authorised dealer wise for each port. In order to put the exporters on notice at the time of export itself, an endorsement on the exporter‟s copy of shipping bill would be made specifying the due date for realization of export proceeds.

5. In the light of decisions taken by the Board, the Directorate General of Systems has developed a BRC ( Bank Realization Certificate) Software for ICES, the salient features of which are the following:-

(a) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through whom they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of export.

36

(b) The system would generate on all Drawback Shipping Bills, the due date for submission of BRCs.

(c) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter‟s account. A proforma for furnishing such negative statement is enclosed as Annexure. Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s).

(d) Such certificates shall be furnished by the exporters on a 6 monthly basis before the 7th day of January and July in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2008 (during which exports were effected), the statement/BRC needs to be submitted by the 7th July, 2009.

(e) Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates shall be the date of let export order (LEO) which is the date when the export goods are in effect permitted to be exported.

(f) The software shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback.

(g) The BRC entry module gives three options for entering the details of foreign exchange realization

(i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds.

(ii) If the exporter produces a “negative statement” for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list.

37

(iii) If the negative statement furnished by the exporter gives the list of S/Bs, for a particular six month period, for which foreign exchange has not been realized (and by implication foreign exchange has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list.

(iv) The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list.

6. Each Custom House shall create a special cell for management of declarations, amendments thereto, Annexure certificates, registers etc. The cell shall be responsible for keeping the Declarations and other relevant papers in a proper manner and tracking the remittance of export proceeds. Further, officers will be specially designated by the Commissioner to verify the BRC/negative statement and to make entries in the BRC module. Notices will be issued by Customs to recover drawback paid on export consignments in respect of which export proceeds have not been realized

7. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping bills with LEO date falling on or after 1.1.2008 if the BRC/negative statement in the prescribed Annexure is not submitted by the exporter within the prescribed period. Further, the exporters are required to furnish the BRCs/negative statement in the prescribed Annexure in respect of all the Drawback Shipping Bills having LEO dates from 1.1.2004 to 31.12.2007 (separately for each six month period) within a period of four months from the date of issue of this circular.

8. In addition to the list of pending shipping bills (for which export realization has not been received) indicated by the system, the Commissioners shall also by way of audit, exercise special checks in case of first time exporters, exporters who have taken large amounts of drawback suddenly, sensitive destinations, sensitive products etc. so as to ensure that there is no misuse of the drawback facility. They shall also exercise random audit checks in respect of other exporters to ensure that all export proceeds are realized. During the course of audit, it may also be confirmed on a random basis whether the certificates given by the AD/CA are genuine or not by on the spot verification. A proper record of all such audit checks and the period of audit should be maintained.

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

Receipt of the Circular may kindly be acknowledged.

38

Yours faithfully,

(Pramod Kumar) Technical Officer (DBK)

Click here for Annexure (Certificate in case provided by the Authorized dealer ) Click here for Annexure (Certificate in case provided by the Chartered Accountant )

Anne

Circular No. 6 /2009-Customs F. No. 401/104/2007-Cus.III Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs North Block, New Delhi. 9

th February, 2009.

Subject: Procedure to be adopted for refund of 4% Special Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 – regarding. *** Reference is invited to Board Circular No. 6/2008 dated 28

th April, 2008 regarding the procedure

to be adopted for refund of 4% Special Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.9.2007. Vide Para 7.3 of the said Circular, it was clarified that in case of 4% CVD having been paid through DEPB Scrip, the amount eligible for refund should be re-credited on the relevant DEPB Scrip.

2. Now, a reference has been received from DGFT that the facility extended to DEPB scrip may also be extended to Vishesh Krishi and Gram Udyog Yojana (VKGUY), Focus Product Schemes (FPS) and Focus Market Schemes (FMS).

3. The matter has been examined in the Board and it has been decided that in case of 4% CVD having been paid through VKGUY, FPS and FMS Scrips, the amount eligible for refund should be re-credited on the relevant VKGUY, FPS and FMS Scrip.

4. In view of the above clarification, you are requested to kindly take further necessary action in the matter.

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

6. Hindi version will follow.

Yours faithfully, (M.M. Parthiban) Director (Customs) Tel. 2309 3908 I Circular No. 7/2009-Customs F.No.528/41/2008-Cus.(TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs North Block, New Delhi, 9

th February, 2009.

Subject: Clarification on admissibility of benefit of exemption in respect of „Virgin Olive Oil‟ under Notification No.21/2002-Customs dated 1.3.2002 – reg.

http://www.cbec.gov.in/customs/cs-circulars/cs-circulars09/circ05-2k9-cus-annx-ad.pdf

http://www.cbec.gov.in/customs/cs-circulars/cs-circulars09/circ05-2k9-cus-annx-ca.pdf

39

**** Your attention is invited to Notification No.21/2002-Customs dated 1.3.2002 as amended by Notification No.42/2008-Customs dated 1.4.2008 wherein certain duty concessions have been extended to edible oils specified therein. 2. In this regard, since the word „virgin‟ is not mentioned in the description of the entry at serial No.33A of the Notification No. 21/2002 dated 1.3.2002, doubts have been raised by certain field formations about the eligibility for exemption and the benefit under the said notification to imports of Virgin Olive Oil of edible grade. 3. The matter has been examined in the Board. For the purpose of classification of edible oils enumerated in heading 1508 to 1515, other than olive oil, these have been simply grouped in a single heading as „crude‟ and „others‟ (refined). In respect of olive oil, it has been classified under two headings – heading 1509 and 1510; Heading 1509 covers virgin oil, refined virgin oils and their fractions. Based on the quality of olive fruit, the olive oil obtained by mechanical pressing can either be edible directly or needs refining to make it edible. Heading 1510 covers crude olive oils which are basically residue oils obtained by means of solvent extraction from the residues left after the olives have been pressed to produce olive oils of heading 1509. 4. There is no reference to the term „crude oil‟ in the explanatory notes of the Harmonized System of Nomenclature (HSN) relating to oils of heading 1509. However, in respect of other edible oils such as soya bean oil (1507), ground nut oil (1508) there is a specific mention of „crude oil‟. A sub-heading explanatory note is also provided in HSN, to explain what constitutes as „crude‟ for the purpose of chapter sub-heading 1507.10 and 1508.10. This explains the types of oils covered under the category „Crude oil‟ which is also mentioned in the explanation to the entry at Serial No. 30 of the Notification No.21/2002-Customs dated 1.3.2002. Applying the above explanation, all virgin olive oils fall within the purview of the definition of crude oil, since the virgin olive oil is extracted from the fruit of olive tree by mechanical process and does not involve any chemical treatment.

5. In view of the above, it is clarified that the term „crude‟ used in the Serial No.33A of the Notification No.21/2002 dated 1.3.2002 is intended to cover all edible oils which have not been subjected to any process of refining. Thus, all types of olive oils, including „ordinary virgin olive oil‟ and „extra virgin olive oil‟ which have not undergone any refining process and are of edible grade, are eligible for the benefit of exemption under Serial No.33A of the notification as crude, edible oil. The condition of edible grade of olive oil has to be certified by testing it in terms of the standard of quality specified for such goods in Appendix B to the Prevention of Food Adulteration Rules, 1955. 6. All field formations as well as trade may be suitably informed and all pending provisional assessments may be finalized accordingly. Yours faithfully, (M.M. Parthiban) Director (Customs) F.No.528/64/2007-Cus(TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs North Block, New Delhi-1. 13

th January, 2009.

To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise.

Subject: Export of Sugar – Re-introduction of the system of export release orders w.e.f. 1.1.2009 for exports under OGL – reg.

***** Sir / Madam, The Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & Public Distribution have stated that the Central Government, w.e.f. 1.1.2001, had been regulating the export of

40

sugar through export release order mechanism issued by the Directorate of sugar. In view of the excess production of sugar in 2006-07 and 2007-08 sugar seasons and also to facilitate expeditious export of sugar, the requirement of obtaining release orders from the Directorate of Sugar for export of sugar was dispensed with vide Notification No. S.O.1310(E) dated 31.7.2007 up to 30.09.2008 which was subsequently extended vide Notification No. S.O. 2709(E) dated 21.11.2008 up to 31.12.2008 or till further orders in respect of exports under OGL and till further orders in cases of exports under advance authorization scheme. Since production of sugar in 2008-09 sugar season would be substantially less than the last two sugar seasons, it has been decided to re-introduce the system of export release orders w.e.f. 1.1.2009 for exports under OGL. However, the dispensation in respect of exports under advance authorization scheme issued vide notification No.2709(E) dated 21.11.2008 would continue. 2. In view of the above, it is directed that all the Customs field formations take necessary action to ensure compliance of the above decision of the Government.

Yours faithfully,

(M.M. Parthiban) Director (Customs) F. No. 450/142/2008-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs 159A, North Block, New Delhi. 27

th January, 2009.

Subject: Ban on import of toys from China by DGFT – reg. Sir / Madam, Kindly refer to the DGFT‟s Notification No.82(RE-2008)/2004-09 dated 23.01.2009 wherein the Schedule - I (Imports) of the ITC(HS) Classification of Export and Import Items, 2004-09 has been amended as follows: “(1) Import of „Toys‟ from China appearing under ITC Codes 9501, 9502, 9503 of Schedule – I of ITC(HS) Classifications of Export and Import Items is prohibited for six months with immediate effect and until further orders.” 2. Further, it is reiterated that in the context of greater concerns about sub-standard toys containing toxic and poisonous material being imported into the country, the Board had issued instructions vide circular No.21/2008-Customs dated 18.12.2008 providing for stringent measures such as absolute confiscation along with necessary penal action against the importer for non-compliance with the existing legal provisions as applicable on import of such toys. 3. In view of the above, you are requested to take further necessary action in the matter accordingly. Yours faithfully, (M.M. Parthiban) Director (Customs) Immediate

F.No.528/5/2007-Cus.(TU)

Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs North Block, New Delhi. 3

rd February, 2009.

To All Chief Commissioners of Customs. All Chief Commissioners of Customs & Central Excise. All Directors General under CBEC. All Commissioners of Customs.

41

All Commissioners of Customs (Import). All Commissioners of Customs / Central Excise (Prev.).

Subject: Export of Edible Oil in branded packs of upto 5 Kg. – regarding. ***

Sir / Madam, Please find enclosed herewith a copy of DGFT‟s letter F.No.01/91/180/1846/ AM08/Export Cell/Vol.II dated 03.02.2009 on the above mentioned subject. 2. The DGFT has stated that representations have been received from exporters mentioning that Customs are not allowing consignments of edible oil in branded consumer packs of upto 5 Kg. citing reason that there is no information whether quota of 10,000 MTs has been exhausted or not. Further, the DGFT has stated that vide their Notification No.60 dated 20.11.2008, export of edible oils in branded consumer packs of upto 5 Kgs. was allowed subject to a limit of 10,000 MTs upto 31

st October, 2009.

Accordingly, quantity of export of edible oil in consumer packs of upto 5 Kg. is being monitored by DGFT. Till 21.1.2009, 914.24 MTs have only been exported as per DGCI&S database / records. 3. In view of the above, it has been decided by DGFT that presently Customs may allow export of consignments of edible oil in branded consumer packs of upto 5 Kg. till 31.5.2009. 4. In view of the above, you are requested to take further necessary action in the matter, accordingly. Yours faithfully, (M.M. Parthiban) Director (Customs) Encl: copy of DGFT‟s letter

http://www.cbec.gov.in/customs/cs-instructions/cs-instructions-09/edible-oil-DGFT.gif

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