Office of the Commissioner of Customs Custom House, Cochin ... · dated 01.05.2008 of CBEC...

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

- - - - - - Public Notice No.19/ 2008

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

enclosed herewith, for information:

Sl. No.

Instruction No. and origin Subject

1. Notification No. 50/2008 – Cus dated 21.04.2008 of CBEC

Amends Notification No. 147/2003-Customs, dated the 7th October, 2003


Exemption to the goods imported into India from Bangladesh under SAFTA


Amends in the Notification No. 26/2000-Cus, dated, the

1

st March 2000.


Exemption specified goods when imported from Bangladesh through Dhaka- Darsana– Gede– Kolkata route


Regarding anti-dumping duty on Hydrofluoric acid originating in, or exported from the People’s Republic of China


Amends in the Notification No. 21/2002-Cus, dated, the 1

st March 2002.


Regarding anti-dumping duty on vitrified and porcelain tiles originating in, or exported from, the People’s Republic of China and United Arab Emirates amending Notfn. No. 73/2003-Cus dated the 1st May, 2003


Rescinds Notfn. No. 59/2007-Cus. dated the 30th April, 2007


Rescinds Notification No. 55/2001-Customs, dated the 16th May, 2001


Amends in the Notification No. 52/2003-Cus, dated, the 31

st March 2003.


Regarding anti-dumping duty on imports of certain rubber chemicals, namely MBT

12. Notification No. 40/2008 – Cus (NT)dated 02.05.2008 of CBEC

Amends in the Notification No. 36/2001-Cus (NT) dated the 3

rd August 2001.

13. Circular No. 05/2008 vide F.No. 572/02/2005-LC dtd.12.03.2008 of CBEC

Collection of Double Cess on exports of agro products – regarding

14. Circular No. 06/2008 vide F.No. 401/104/2007-Cus.III dtd. 28.04 .2008 of CBEC

Procedure to be adopted for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 – regarding.

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

Sd/- D.D. INGTY)

COMMISSIONER Cochin, dated the 9

th May, 2008

Annexure : As above // Attested //

(George Joseph) Appraiser (Tariff Unit)

Copy to: 1. The Chief Commissioner’s Office, Cochin. 2. Commissioner’s file/ Jt. Commissioner / All D.Cs & A.Cs / Development

Commissioner (CSEZ) / All Appraisers / All Sections / Guard File & As per mailing list.

GOVERNMENT OF INDIA MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 21st April, 2008 Notification No. 50/2008-CUSTOMS

G.S.R.296(E).-Whereas, the designated authority vide notification No. 15/2/2008-DGAD, dated the 31

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

Extraordinary, dated the 1st April, 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 steel and fibre glass tapes and their parts and components (hereinafter referred to as the subject goods), falling under tariff items 9017 80 10 and 9017 90 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 (hereinafter referred to as the subject country), imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 147/2003-Customs, dated the 7

th October, 2003,

published in the Gazette of India vide number G.S.R. 793(E), dated the 7th October, 2003,

and has requested for extension of anti-dumping duty for a period of six months from the date of its expiry, in terms of sub-section (5) of section 9A of the said Act, pending the completion of the review;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 147/2003-Customs, dated the 7

th October, 2003,

published in the Gazette of India vide number G.S.R. 793(E), dated the 7th October, 2003,

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

“3. This notification shall remain in force till the 3rd

day of October, 2008, unless revoked earlier”.

[F.No.354/15/2003-TRU] (S. Bajaj)

Under Secretary to the Government of India



New Delhi dated the 21st April, 2008.

Notification No. 51/2008-Customs G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the Heading, Sub-heading, or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said Table, when imported into India from the whole of the duty of customs leviable thereon under the said First Schedule, subject to the following conditions, namely:-

6217 In respect of articles of apparel and clothing accessories specified in the said Table, the exemption shall apply to a quantity of imports, not exceeding 8 million pieces, computed from the 1

st day of January, in a calendar year;

6217 the importer follows the procedure as may be specified by the Government of India from time to time.

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

th June,2006.

TABLE

S.No. Chapter, Heading No.

or Sub-heading No.,

Tariff item

Description of goods S.No. Chapter, Heading No. or Sub-heading No.,

Tariff item

Description of goods

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

1 6101 90 All goods other than

of wool 83 6116 99

All goods

2 6102 10 00

All goods 84 6117 10

All goods

3 6102 90 All goods 85 6117 80 All goods

4 6103 10

All goods 86 6117 90 00

All goods

5 6103 22 00 All goods 87 6201 19 All goods


7 610329 All goods 89 6202 13 00 All goods

8 6103 31 00

All goods 90 6202 19

All goods




12 6103 41 00

All goods 94 6203 29 00

All goods

13 6103 42 00 All goods 95 6203 32 00 All goods



16 6104 13 00

All goods 98 6203 41 00

All goods

17 6104 19 Suits of wool or fine

animal hair or cotton 99 6203 42 00

All goods



20 6104 29 All goods 102 6204 13 00 All goods

21

6104 31 00

All goods 103

6204 19

All goods








29

6104 61 00

All goods 111

6204 43

All goods





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or Sub-heading No.,

Tariff item


Tariff item


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

















50

6108 22

All goods 132

6207 99 All goods of manmade fibres

other than underpants, brief, night-shirts and

pyjamas

























or Sub-heading No.,

Tariff item


Tariff item


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

74 6113 00

All goods 156 6212 30 00

All goods




78 6115

All goods 160 6214 30 00

All goods

79

6116 10 00

All goods 161

6214 40 00

All goods

80 6116 91 00

All goods 162 6216 00

All goods



[F.No. 354/154/2007-TRU]

(S.Bajaj) Under Secretary to the Government of India



New Delhi dated the 22nd April, 2008.

Notification No. 52/2008-Customs G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.26/2000-Customs, dated the 1

st March, 2000, which was published vide G.S.R. 178 (E),

dated the 1st March, 2000, namely:-

In the said notification, in the preamble, - 6217 in condition (2)(i), - 6217 the words “all of which shall be manufactured from fabrics of Indian origin exported

from India to Sri Lanka” shall be omitted; 6217 after the proviso, the following proviso shall be inserted, namely,-

“Provided further that the total quantity of imports shall not exceed 3 million pieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the said Table.”

6217 condition (2)(ii) shall be omitted; 6217 in the Table, in LIST 3, after S.No.2 and the entries relating thereto, the

following S.Nos. and entries shall be inserted, namely:-

S.No.

Chapter, Heading No. or Sub-heading No., Tariff item


Portion of the applied duty

S.No. Chapter, Heading No. or Sub-heading No., Tariff item



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

3 6101 20 00 All goods 100% 107 6201 99 All goods 100%

4 6101 30 All goods 100% 108 6202 11 All goods 100%

5 6101 90 All goods 100% 109 6202 12 00 All goods 100%

6 6102 10 00 All goods 100% 110 6202 13 00 All goods 100%


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S.No.







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






























37 6104 53 00 All goods 100% 141 620439 All goods 100%

















S.No.







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






































91 6115 All goods 100% 195 6211 49 00 All goods 100%









S.No.







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








211 6217 10 All goods 100%

212 6217 90 All goods 100%

[F.No. 354/77/1998-TRU (Pt.)]

S. Bajaj) Under Secretary to the Government of India

Note: The principal notification No. 26/2000-Customs, dated the 1

st March, 2000, was

published in the Gazette of India, Extraordinary, vide G.S.R.178(E) dated the 1st March, 2000

and was last amended by notification No. 3/2007-Customs, dated the 5th January, 2007

published vide G.S.R. No. 11 E, dated the 5th January, 2007.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

…… Notification No. 53/2008-Customs

New Delhi, the 23

rd April, 2008

3 Vaisakha, 1930 (Saka)

G.S.R. – 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 the goods specified in column (2) of the Table below when imported into India from Bangladesh through Dhaka- Darsana– Gede– Kolkata route, from whole of the duty of customs leviable thereon under the First Schedule to the Customs tariff Act, 1975 (51 of 1975) and whole of the additional duty leviable under section 3 of the said Customs Tariff Act subject to the conditions specified in column (3) thereof, namely:-

Table

S.No. Name of goods Condition of exemptions

(1) (2) (3)

1.

2.

Passenger train

Spares and components

Provided that –

(F) The goods specified in column (2) are imported

under the agreement between India and Bangladesh for running of passenger train service between India and Bangladesh.

(G) A certificate from the Divisional Railway Manager,

Sealdah Division is produced to the Assistant Commissioner of Customs, in each case, that the spares and components are uncommon and intended for the maintenance of the coaches of the passenger train.

[F.No.550/04/2008-LC]

Sd/-

(T.K. Bandyopadhyay) Under Secretary to the Government of India



Notification No. 54 /2008-Customs New Delhi, the 28

th April, 2008

G.S.R.(E).– Whereas, the designated authority vide notification No. 4/13/2006-DGAD, dated the 17

th March, 2007, published in Part I, Section 1 of the Gazette of India, Extraordinary,

dated the 19th March, 2007, 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 Hydrofluoric acid (hereinafter referred to as the subject goods), falling under tariff item 2811 11 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 (hereinafter referred to as the subject country ), imposed vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No.10/2003-CUSTOMS, dated the 15

th January, 2003, published in the Gazette of India Extraordinary,

Part II, Section 3, Sub-section (i) vide number G.S.R.31(E), dated the 15th January, 2003;

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 27

th

March, 2008 vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2007 –CUSTOMS dated the 26

th March, 2007, published in

Part II, Section 3, Sub-section (i) vide number G.S.R. 238(E), dated the 26th

March, 2007; 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. 4/13/2006-DGAD dated the 25

th March, 2008 published in the Gazette of India,

Extraordinary, Part I, Section 1, dated 25th

March, 2008, has come to the conclusion that- (H) the subject goods have entered from the People’s Republic of China at less

than its normal value and the dumping margin of the subject goods imported is significant;

(I) there is a likelihood of dumping to continue if the duties are revoked; (iii) the domestic industry has suffered some injury at present due to the dumped imports and there is a likelihood of intensified injury if duties are withdrawn; and

(J) therefore, continued imposition of anti dumping duty is warranted against subject goods, originating in, or exported from, the People’s Republic of China;

and has 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 Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the said rules, 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 tariff item 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 country as specified in the corresponding entry in column (5), and exported from the country as specified in the corresponding entry in column (6), and produced by the producer as specified in the corresponding entry in column (7), and exported 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 difference between the reference price mentioned in the corresponding entry in column (9) in the currency as specified in the corresponding entry in column (11) and as per unit of measurement as specified in the corresponding entry in column (10), of the said Table and the landed value of imported goods in like currency as per like unit of measurement.

Table

S. No

Tariff item


Specification

Country of origin

Country of export

Producer

Exporter

Reference price

Unit of measurement

Currency

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

1 2811 11 00

Hydrofluoric Acid

All concentrations (bulk)

People’s Republic of China

Any Any Any

10.108 multiplied by % concentration

MT USD

2 2811 11 00

Hydrofluoric Acid

All concentrations (packed)


Any Any Any

132.94+ 10.108 multiplied by % concentration

MT USD

3 2811 11 00

Hydrofluoric Acid

All concentrations (bulk)

Any People’s Republic of China

Any Any

10.108 multiplied by % concentration

MT USD

4 2811 11 00

Hydrofluoric Acid

All concentrations (packed)


Any Any

132.94+ 10.108 multiplied by % concentration

MT USD

(K) 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, - (L) “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;

(M) rate of exchange applicable for the purposes of calculation of such anti-

dumping duty shall be the rate which is specified in the notification, issued from time to time, in exercise of the powers conferred by section 14 of the said Customs Act, 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.354/30/2002-TRU] (Sonal Bajaj)

Under Secretary to the Government of India.



New Delhi, the 29th April, 2008

Notification No.56/2008-CUSTOMS G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby 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 number G.S.R.118 (E) of the same date, namely:- In the said notification,-

(N) in the preamble, in the proviso, after clause (iae), the following clause shall be inserted, namely:-

“(iaf) the goods specified against serial No. 446 of the said Table on or before the 30th

day of April, 2008.”; (II) in the Table,-

(O) against S. No. 3, for the entry in column (4), the entry “5%” shall be substituted;

(P) against S. No. 3AA, for the entry in column (3), the entry “Butter, ghee and butter oil” shall be substituted;

(Q) against S. No. 71, for the entry in column (4), the entry “Nil” shall be substituted;

(R) against S. No. 154, for the entry in column (4), the entry “3%” shall be substituted;

(S) against S. No. 184, for the entry in column (4), the entry “Nil” shall be substituted;

(T) against S. No. 190A, for the entry in column (4), the entry “Nil” shall be substituted;

(U) for S. No. 190B and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely :-

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

“190B. 7204 All goods other than seconds and defectives

5% -

-

190C.

7203, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216 or 7217

All goods other than seconds and defectives

Nil - -”;

(V) against S. No. 197, for the entry in column (4), the entry “Nil” shall be

substituted; (W) for S. No. 198 and the entries relating thereto, the following S. No. and

entries shall be substituted, namely :-

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

Description of goods Standard rate

Additional duty rate

Condition No.

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

“198. 7202 All goods Nil -

-”;

(X) after S. No. 202 and the entries relating thereto, the following S. No. and

entries shall be inserted, namely:-

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

“202A. 72 Thermo-mechanically treated

(TMT) bars and structurals

- Nil -”;

(Y) against S. No. 207, for the entries in column (3), the following shall be

substituted, namely:- “All goods other than the following:-

(Z) goods mentioned against S. Nos. 190A, 190B, 190C, 197, 198, 200 or 202 above; and

(ii) seconds and defectives of goods falling under Chapter 72”; (AA) against S. No. 446, for the entry in column (2), the entry “1108 12 00” shall

be substituted; (BB) against S. No. 561, for the entry in column (4), the entry “Nil” shall be

substituted; (CC) after S. No. 579 and the entries relating thereto, the following S. No. and

entries shall be inserted, namely:-

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

“579A. 7901 or 7902 All goods Nil - -”.

[F.No.B-1/1/2008-TRU]

(S. Bajaj) Under Secretary to the Government of India

Note: The principal notification No.21/2002-Customs, dated the 1

st March, 2002 was

published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st

March, 2002 and was last amended vide notification No.42/2008-Customs, dated the 1st April,

2008 published vide number G.S.R.259(E), dated the 1st April, 2008.



Notification No. 57/2008 – Customs

New Delhi, the 1

st May, 2008

G.S.R. (E).- Whereas in the matter of import of vitrified and porcelain tiles, other

than vitrified industrial tiles (hereinafter referred to as the subject goods), falling under headings 6907 or 6908 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People’s Republic of China and United Arab Emirates (hereinafter referred to as the subject countries) and imported into India, the designated authority vide its final findings No. 37/1/2001-DGAD dated the 4

th February, 2003, published

in the Gazette of India, Extraordinary, Part I, Section 1, dated the 5th February, 2003, had

come to the conclusion that – (DD) the subject goods had been exported to India from the subject countries

below its normal value resulting in dumping; (EE) the Indian industry had suffered material injury; (FF) Ithe injury had been caused cumulatively by the imports from the subject

countries; and had considered it necessary to impose anti-dumping duty on all imports of the subject goods from the subject countries in order to remove the 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 No. 73/2003-Customs, dated the 1

st May, 2003, published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 376(E), dated the 1

st May, 2003;

And whereas on the basis of a request made by M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd., People’s Republic of China, producer and M/s Joyson Ceramic Material Company Limited, People’s Republic of China and M/s. Able Ace (M) Sdn. Bhd. Malaysia, exporters/shippers, 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 of the subject goods made by them, the designated authority, vide new shipper review initiation notification No. 15/14/2006-DGAD, dated the 22

nd March, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1,

dated the 22nd

March, 2007, had recommended provisional assessment of all exports of the subject goods made by the said M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd., People’s Republic of China (producer) and M/s Joyson Ceramic Material Company Limited, People’s Republic of China (exporter) through M/s. Able Ace (M) Sdn. Bhd. Malaysia (exporter) till the completion of the review by the designated authority; And whereas on the basis of the aforesaid recommendation of the designated authority, the Central Government had ordered, vide notification of the Government of India in the Ministry

of Finance (Department of Revenue), No. 59/2007-Customs, dated the 30th April, 2007 which

was published in Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R.316(E), dated the 30

th April, 2007 that pending the outcome of the said review

by the designated authority, the subject goods, produced by M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd., People’s Republic of China and exported by M/s Joyson Ceramic Material Company Limited, People’s Republic of China through M/s. Able Ace (M) Sdn. Bhd. Malaysia, when imported into India, shall be subjected to provisional assessment till the review is completed; And whereas, the designated authority, vide its final findings No.15/14/2006-DGAD, dated the 28

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

28th March, 2008, has come to the following conclusions-

(GG) the producer, M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd., M/s Joyson Ceramic Material Company Limited and M/s. Able Ace (M) Sdn. Bhd. Malaysia, as the exporters of the subject goods from China PR, have established themselves as new shippers of the subject goods to India and, therefore, are eligible for separate dumping margins.

(HH) dumping margin of the vitrified porcelain tiles manufactured by M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd. and exported by M/s Joyson Ceramic Material Company Limited and M/s. Able Ace (M) Sdn. Bhd. Malaysia during the period review, was found to be de minimis; and

has recommended that no anti dumping duty be imposed on imports of said Vitrified/porcelain Tiles falling under Chapter 69 of the said Custom Tariff Act, produced by M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd. and exported by M/s Joyson Ceramic Material Company

Limited and M/s. Able Ace (M) Sdn. Bhd., Malaysia as the exporters of the subject goods from China PR. Now, therefore, in exercise of the powers conferred by sub-section (1) read with sub-section (5) of section 9A of the said Customs Tariff Act, read with rules 18, 20 and 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, on the basis of the aforesaid final findings, hereby makes the following further amendments in the notification No.

73/2003-Customs, dated the 1st May, 2003, published in the Gazette of India, Extraordinary,

Part II, Section 3, Sub-section (i) vide number G.S.R. 376(E), dated the 1st May, 2003, namely

:- In the said notification, after the fourth proviso and before the Explanation, the following proviso shall be inserted, namely: - “Provided also that no anti-dumping duty shall be imposed on the imports into India of the subject goods falling under Chapter 69 of the First Schedule to the said Customs Tariff Act, produced by M/s. Foshan Chan Cheng Jinyi Ceramics Co. Ltd., People’s Republic of China and exported by M/s Joyson Ceramic Material Company Limited, People’s Republic of China and M/s. Able Ace (M) Sdn. Bhd., Malaysia.”

(II) The amendment under this notification shall be effective from the date of issue of the notification ordering provisional assessment, that is, the 30

th

April, 2007.

[F.No.354/214/2001-TRU (Pt.II)]

(Unmesh Wagh) Under Secretary to the Government of India

Note. – The principal notification No. 73/2003-Customs, dated the 1

st May, 2003, was

published in the Gazette of India vide number G.S.R. 376(E), dated the 1st May, 2003 and last

amended vide notification No. 110/2007-Customs, dated the 26th October, 2007, published

vide number G.S.R. 680(E), dated the 26th October, 2007.


(DEPARTMENT OF REVENUE) Notification No. 58/2008 – Customs

New Delhi, the 1

st May, 2008

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18, 20 and 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 hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 59/2007-Customs, dated the 30

th April, 2007, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 316(E), dated the 30

th April, 2007, except as respects things done or omitted to be done before such

rescission. [F.No.354/214/2001-TRU (Pt.II)]

(Unmesh Wagh)

Under Secretary to the Government of India



New Delhi, the 5th May, 2008.

NOTIFICATION No. 59 /2008-CUSTOMS G.S.R --- (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary

in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 55/2001-Customs, dated the 16

th May,

2001, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 360 (E), dated the 16

th May, 2001.

(F.No: DGEP/FTP/13/2008-EOU & G&J)

Aseem Kumar, Under Secretary to the Government of India.

Note: The principal notification No. 55/2001-Customs, dated the 16th May, 2001 was

published in the Gazette of India, Extraordinary, Part II, Section 3 (i) vide G.S.R. 360(E), dated the 16

th May, 2001 and was last amended by notification No. 76/2007-Cus, dated the

6th June, 2007 published vide G.S.R. 417 (E), dated the 6

th June, 2007.



New Delhi, the 5th May, 2008.

NOTIFICATION No. 60 /2008-CUSTOMS

G.S.R --- (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, 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. 52/2003-Customs, dated the 31

st March, 2003, published in the Gazette of India,

Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 274 (E), dated the 31st

March, 2003, namely:- In the said notification,-

(JJ) in the condition (3) of opening paragraph, in sub-condition (d), in clause (I), after sub-clause (ii), for the proviso, the following proviso shall be substituted, namely:-

“Provided that-

(KK) where no SION have been notified, the generation of waste, scrap and remnants upto 2% of input quantity shall be allowed;

(LL) where additional items other than those given in SION are required as input or where generation of waste, scrap and remnants is beyond 2% of the input quantity, use of such goods shall be allowed on the basis of self-declared norms till such norms are fixed on ad hoc basis by the jurisdictional Development Commissioner within a period of three months from the date of self declared norms and the unit shall undertake to adjust the self-declared/ ad hoc norms in accordance with norms as finally fixed by the Norms Committee for the unit. The ad-hoc norms will continue till such time the final norms are fixed by the Norms Committee;

(MM) Iin case of utilization of a large number of inputs, wide variation in quantum of consumption of inputs or such other factors which render such fixation of SION difficult in the case of a particular unit, the Norms Committee may refer the case to the Board of Approval for a decision.”;

(NN) in the paragraph 4, after the second proviso, in the clause (a), for the words

“such clearance or debonding of capital goods may be allowed on payment of duty on the depreciated value thereof and at the rate in force on the date of debonding or clearance, as the case may be.”, the following shall be substituted, namely:-

“such clearance or debonding of capital goods may be allowed on payment of duty on the depreciated value thereof and at the rate in force on the date of debonding or clearance, as the case may be, if the unit has fulfilled the positive NFE criteria taking into consideration the depreciation allowable on the capital goods at the time of clearance or debonding. In case of failure to achieve the said positive NFE, the depreciation shall be allowed on the value of capital goods in the same proportion as the achieved portion of NFE.”;

(iii) after paragraph 13, in the Explanation, after serial number (xiii) and entry relating thereto, the following serial number and entry shall be inserted, namely:- “(xiv) “Norms Committee” means the Norms Committee in the Directorate General of Foreign Trade for recommending Input Output norms and value addition norms to be notified by the Director General of Foreign Trade.”.

(F.No: DGEP/FTP/13/2008-EOU & G&J) Aseem Kumar,

Under Secretary to the Government of India. Note: The principal notification No. 52/2003-Customs, dated the 31

st March, 2003 was

published in the Gazette of India Extraordinary, Part II, section 3 (i) vide G.S.R 274(E), dated the 31

st March, 2003 and last amended by notification No. 47/2008-Customs, dated the 11

th

April, 2008 published vide G.S.R. 281 (E), dated the 11th April, 2008.

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



Notification No. 61/2008-Customs

New Delhi, the 5th May, 2008

G.S.R. (E). - Whereas in the matter of imports of certain rubber chemicals, namely MBT (having chemical description 2-Mercapto Benzothiazole), CBS (having chemical description N-Cyclohexyl-2-Benzothiazole Sulphenamide), TDQ (having chemical description Polymerized 2,2,4 – Trimethyl-1,2- dihydroquinoline), PVI [having chemical description N-(Cyclohexylthio) Pthalimide], TMT (having chemical description as Tetramethylthiuram Disulfude) and PX-13 (6PPD) [having chemical description N-(1,3-dimethyl butyl)-N Phenyl P-1] (hereinafter referred to as the subject goods), falling under Chapter 29 or 38 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, the People’s Republic of China and Korea RP (hereinafter referred to as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No.14/5/2007-DGAD dated the 28

th February, 2008 published in the Gazette of India,

Extraordinary, Part I, Section 1, dated the 28th February, 2008, has come to the conclusion

that – (a) the subject goods have been exported to India from the subject countries below its normal value; (b) the domestic industry has suffered material injury; and (c) the injury has been caused by the dumped imports from subject countries; and has recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in, or exported from, the subject countries; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 9A of the said Customs Tariff Act, read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of 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 column (4) of the said Table, originating in the country specified in the corresponding entry in column (5), and exported from the country specified in the corresponding entry in column (6) and 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

S. No

Heading

Descripti-on

Specification Country of origin

Country of export

Producer Exporter Duty Amou-nt

Unit of measure-ment

Currency

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

1 2902, 2907,

Rubber Chemic

N-(1,3-dimethyl butyl)-

People’s

People’s

Sinorgchem

Sinorgchem

48.34

Per kilogra

Rupees

2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

al PX-13

N’ Phenyl-p- phenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020

Republic of China

Republic of China

(Group) Co

(Group) Co

m

2 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical PX-13

N-(1,3-dimethyl butyl)-N’ Phenyl-p- phenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020


Any Any other than above

Any other than above

66.62

Per kilogram

Rupees

3 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815



Any other than Korea RP




66.62

Per kilogram

Rupees

4 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815



Korea RP

Korea RP

Korea Kumho Petrochemicals Co.Ltd

Korea Kumho Petrochemicals Co.Ltd

10.44

Per kilogram

Rupees

5 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935,


N-(1,3-dimethyl butyl)-N’ Phenyl-p- phenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020,

Korea RP



27.56

Per kilogram

Rupees

2942, 3811, 3812, or 3815

kumhonax 13, vulcanox 4020

6 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815



Any other than People’s Republic of China

Korea RP



27.56

Per kilogram

Rupees

7 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical MBT

2-Mercapto Benzothiazole, or Accelerator M, Accelerator MBT



Shandong Shanxian Chemical Co. Ltd.


23.11

Per kilogram

Rupees

8 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical MBT





33.51

Per kilogram

Rupees

9 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical MBT





33.51

Per kilogram

Rupees

10 2902, 2907, 2909,

Rubber Chemical TDQ

Polymerised 2,2,4-Trimethyl-1,2-

People’s Republ

Any Any Any Nil Per kilogram

Rupees

2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

dihydroquinoline, or TDQ or Antioxidant RD

ic of China

11 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical TDQ

Polymerised 2,2,4-Trimethyl-1,2-dihydroquinoline, or TDQ or Antioxidant RD


Any Any Nil Per kilogram

Rupees

12 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical TMT

Tetramethylthiuram Disulfude, or Accelerator TMTD, Thiuram C





29.55

Per kilogram

Rupees

13 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical TMT





29.55

Per kilogram

Rupees

14 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942,

Rubber Chemical TMT





29.55

Per kilogram

Rupees

3811, 3812, or 3815

15 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical CBS

N-cyclohexyl-2-benzothiazole sulphenamide, or Accelerator CZ, Accelerator HBS, CBS





Nil Per kilogram

Rupees

16 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical CBS





Nil Per kilogram

Rupees

17 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical CBS





Nil Per kilogram

Rupees

18 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical PVI

N-(Cyclohexylthio) pthalimide, or Anti Scorch Agent CTP, PVI





12.45

Per kilogram

Rupees

19 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical PVI




Shandong Yanggu Huatai Chemicals Co. Ltd.

Shandong Yanggu Huatai Chemicals Co. Ltd.

23.44

Per kilogram

Rupees

20 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 3815

Rubber Chemical PVI





29.34

Per kilogram

Rupees

21 2902, 2907, 2909, 2917, 2921, 2925, 2930, 2933, 2934, 2935, 2942, 3811, 3812, or 815

Rubber Chemical PVI





29.34

Per kilogram

Rupees

2. The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 4

th November, 2008, and shall be payable in Indian currency.

[F.No.354/32/2008-TRU] (Sonal Bajaj)

Under Secretary to the Government of India -----------------------------

Government of India Ministry of Finance

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

Notification No. 40/ 2008-CUSTOMS (N.T.)

New Delhi, 2nd

May, 2008 12 Vaisakha, 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) 4445

9 1207 91 00 Poppy seeds 4658”

F.No.467/23/2007-Cus.V (ASEEM KUMAR)

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

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

the 3rd

August, 2001) and was last amended vide Notification No. 37/2008-Customs (N.T.), dated, the 16

th April, 2008 (S.O. 887 (E) dated 16

th April, 2008).

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

Circular No. 05/2008-Cus.

F.No.572/02/2005-LC Government of India Ministry of Finance

Department of Revenue Central Board of Excise & Customs

… New Delhi, the 12th March, 2008.

To Chief Commissioner of Customs, Chief Commissioner of Customs & Central Excise, Chief Commissioner of Central Excise.

Sub: Collection of Double Cess on exports of agro products – regarding -

…… Sir, I am directed to state that Central Board of Excise & Customs vide Circular No.3/2000, dated 07.01.2000 issued from F.No.572/4/99-LC, had clarified that Cess on export products is to be charged only once i.e., if the item is a primary product, the Cess should be collected under the Agricultural Produce Cess Act, 1940 and if item is processed product, the Cess should be collected under the Agricultural & Processed Food Products Export Cess Act, 1985. 2. Both the Agricultural and Processed Food Products Export Cess Act, 1985 and Agricultural Produce Cess Act, 1940 have since been repealed on 01.06.2006 and 25.09.2006 respectively. Board has received representation from field formations and various Exporters Associations regarding regulation of past cases of export on which Cess is leviable. 3. The matter was taken up with the Ministry of Agriculture, Department of Agriculture & Cooperation for clarification in the matter. Ministry of Agriculture have clarified that a similar case was referred by them to Ministry of Law & Justice, Department of Legal Affairs, who opined as follows: -

„We have examined the issue, it appears that the purpose of collection of cess in the nature of a Custom Duty on Export of the Scheduled articles under the Agricultural Produce Cess Act, 1940, is to make better financial provision for ICAR for carrying out of its objectives. . But the purpose of collection of cess in the nature of Customs Duty on Export of the Scheduled Products under the Agricultural and Processed Food Products Export Cess Act,

1985, is to make financial provision to enable Agricultural and Processed Food Products Export Development Authority to discharge its functions effectively. Therefore, both the enactments seem to operate independently. This view is fortified by sub clause (2) of section 3 of the Agricultural and Processsed Food Products Export Cess Act, 1985, which is extracted below: “(2) the duties of customs levied under sub section (1) on the Scheduled products shall be in addition to any cess or duty leviable on such Scheduled products under any other law for the time being in force.” In the light of the above, the view of the deptt that for the same item, if it is included in the Schedule of both the Acts, it is in order to impose the cess under both the Acts, appears to be correct.” 4. The Law Ministry in its aforesaid opinion has, therefore, confirmed that for the same item, if it is included in the schedule of both the said Acts, it is in order to impose Cess under both the said Acts. 5. In view of the above, necessary instruction may be issued to the field formations to finalize the pending cases/assessments following the above legal position. 6. The Board’s Circular No.3/2000, dated 07.01.2000 stands withdrawn.

Yours faithfully,

Sd/-

(M.K. Singh) Director (LC)

Tel: 2309 3380 -----------------------------

Circular No.6 /2008-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.

28th April, 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. Principal Chief Controller of Accounts (C&CE). The Chief Departmental Representative, CESTAT. All Directorates under CBEC.

Subject: Procedure to be adopted for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 –

regarding.

*** Sir / Madam, I am directed to state that various representations from importers, exporters, trade and industry associations and references from some of the Customs field formations have been received in the Board seeking clarification regarding refund of 4% Additional Duty of Customs leviable under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 in pursuance of Notification No.102/2007-Customs dated 14.9.2007. 2. The Board has examined this matter in consultation with the Customs field formations. The following procedure may be adopted by the field formations in order to settle expeditiously the refund claims arising out of the exemption provided vide Notification No.102/2007-Customs dated 14.9.2007.

3. Manner of refund and its receipt: Your attention is invited to the instructions communicated vide F.No.354/129/2007-TRU dated 14.9.2007 at the time of issue of the Notification No.102/2007-Customs dated 14.9.2007. It is reiterated that the scheme of refund of 4% Additional Duty of Customs has been notified through an exemption notification, and hence, the conditions as prescribed only in the said notification will apply. All refund applications under the aforesaid notification shall be received by the concerned field formations in their Centralized Refund Section, and the applicants would be given proper acknowledgement. The status of these refund claims shall also be displayed in the online database of customs duty refunds maintained by the respective Commissionerates. 4. Time – Limit: 4.1. In the Notification No.102/2007-Customs dated 14.9.2007, no specific time limit has been prescribed for filing a refund application. Under the circumstances, a doubt has been expressed that whether the normal time-limit of six months prescribed in section 27 of the Customs Act, would apply. In the absence of specific provision of section 27 being made applicable in the said notification, the time limit prescribed in this section would not be automatically applicable to refunds under the notification. Further, it was also represented that the goods imported may have to be despatched for sale to different parts of the country and that the importer may find it difficult to dispose of the imported goods and complete the requisite documentation within the normal period of six months. Taking into account various factors, it has been decided to permit importers to file claims under the above exemption upto a period of one year from the date of payment of duty. Necessary change in the notification is being made so as to incorporate a specific provision prescribing maximum time limit of one year from the date of payment of duty, within which the refund could be filed by any person. It is also clarified that the importers would be entitled to refund of duties only in respect of quantities for which the prescribed documents are made available and the claims submitted within the maximum prescribed time of one year. Unsold stocks would not be eligible for refunds. 4.2. It is also clarified that only a single claim against a particular Bill of Entry should be permitted to be filed within the maximum time period of one year. Filing of refund claim for a part quantity in a bill of entry shall not be allowed except when this is necessary at the end of the one year period. Further, since the Sales Tax (ST) / Value Added Tax (VAT) is being paid on periodical or monthly basis, even in case of bills of entry where the entire quantity of goods are sold within a month, all such cases shall be consolidated in a single refund claim and filed with the Customs authorities on a monthly basis. In other words, there would be a single refund claim in respect of one importer in a month irrespective of the number of Bills of Entry (B/Es) processed by the respective Commissionerate. 4.3. With the extension of time limit and the requirement to file claims on a monthly basis, Board feels that the number of refund claims should be manageable for disposal within the normal period of three months. Further, in the absence of specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding three months from the date of receipt. 5. Documents to be enclosed with refund claim: 5.1. Notification No.102/2007-Customs dated 14.9.2007 prescribes the documents that shall be enclosed along with the refund claim. In order to ensure sanction of refund properly, it is clarified that the document evidencing payment of ST/VAT (in original) duly issued by or acknowledged by the concerned ST/VAT authorities shall be submitted by the importer. A certificate from a Chartered Accountant or any other independent authority certifying payment of ST/VAT would not be acceptable in lieu of the original documents. However, a certificate from the statutory auditor / Chartered Accountant, who certifies the importer’s annual financial accounts under the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) & (e) of the said notification. 5.2. For the purpose of refund under this notification, it is reiterated that appropriate Sales Tax or VAT means Sales Tax or VAT in case of Intra-State sales and Central Sales Tax (CST) in case of Inter-State sales.

5.3. The exemption contained in the said notification envisages that the importer shall file a refund claim for 4% CVD (“said additional duty of Customs”) paid on imported goods and

shall pay on sale of the said goods “appropriate Sales Tax or VAT as the case may be”. Hence, it is clear that there is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the refund amount in such a situation and the entire 4% CVD, if otherwise found eligible, shall be refunded.

6. Unjust enrichment: 6.1. The 4% CVD exemption under the said notification is operated through a refund mechanism, wherein the importer would have to first pay the said 4% CVD at the time of importation and, thereafter, can claim refund of 4% CVD on production of documents showing that the appropriate ST/VAT has been paid. Hence, the purpose of granting this exemption is to ensure that the importer pays either 4% CVD or the appropriate ST/VAT and not both. It is not the intention of the Government to allow the importer to recover the 4% CVD from the buyer as well as to claim refund of this amount from Customs. Hence, the principle of unjust enrichment needs to be examined in each case before sanction of refund under this notification. However, considering the voluminous transactions and the documents involved in the cycle, from import to sale, it was felt that it would be expedient to allow the importer to submit a certificate from the statutory auditor / Chartered Accountant who certifies the annual accounts of the importer, that the burden of 4% CVD has not been passed on by the importer to the buyer and to fulfill the requirement of unjust enrichment. 6.2. In view of the above, it is clarified that the doctrine of unjust enrichment will apply to 4% CVD refunds Scheme under the said exemption notification issued in terms of Section 25(1) of the Customs Act, 1962. However, importers may produce a certificate from the statutory auditor/Chartered Accountant who certifies the importer’s annual financial accounts under the Companies Act or any statute, explaining how the burden of 4% CVD has not been passed on by the importer and to fulfill the requirement of unjust enrichment. In addition to the aforesaid the importer shall also make a self-declaration along with the refund claim to the effect that he has not passed on the incidence of 4% CVD to any other person. 7. Other miscellaneous issues: 7.1. As regards the other doubt expressed by certain field formations on the effective date of the operation of refund scheme, it is stated that the said notification No.102/2007-Customs was issued on 14.9.2007. Accordingly, it is clarified that only those cases where 4% CVD was paid on or subsequent to 14.9.2007, will qualify for refunds under this scheme subject to fulfillment of prescribed conditions. 7.2. In respect of the doubt that whether the stamping or hand-writing of declaration in the invoice would be acceptable for the purpose of fulfilling the condition as mentioned in para 2(b) of the said notification, it is clarified that a stamp on the invoice (to state that no CENVAT Credit is admissible) should suffice for the purpose of para 2 (b) of the said notification. 7.3. On the issue that in case of 4% CVD having been paid through DEPB Scrip, whether refund could be paid by cash, it is clarified that instead of refunding the duty in cash, the amount eligible for refund should be re-credited on the relevant DEPB Scrip. 8. In view of the above clarifications, you are requested to kindly take further necessary action in the matter. The above instructions are being issued so that necessary administrative arrangements are made to deal with 4% CVD refund claims and the refund claims are sanctioned properly. Accordingly, all the concerned Commissioners of Customs / Central Excise may kindly ensure for proper implementation of these instructions of the Board. 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. 10. Hindi version will follow.

Yours faithfully, (Aseem Kumar)

Under Secretary (Customs) Tel. 2309 4182 Fax: 2309 2173

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

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