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  Customs  
     
 
January 2009
 
  Customs Notification (Tariff)

Anti-dumping duty on certain rubber chemicals falling under chapter heading 29 & 38 imposed [Notification No. 133/2008-Cus Dated 12.12.2008]

Anti-dumping duty on import of vitrified and porcelain tiles, other than vitrified industrial tiles [falling under chapter heading 6907 or 6908 or 6914] from China and United Arab Emirates. [Notification No. 134/2008-Cus Dated 22.12.2008]

Anti-dumping duty on import of phenol falling under chapter heading 2707 99 00 or 2907 11 10 is imposed if imported from Korea RP. [Notification No. 135/2008-Cus Dated 24.12.2008]

Benefit of EPCG scheme extended to the Common Service Provider certified by DGFT or DOC in a town of Export Excellence for import of capital goods. [Notification No. 136/2008-Cus Dated 24.12.2008]

Anti-dumping duty has been continued to impose on imports of Sodium Hydroxide [Caustic Soda] upon imports from China PR and Korea ROK. [Notification No. 137/2008-Cus Dated 26.12.2008]

Imposition of anti-dumping duty on Flexible Slabstock Polyol [falling under chapter heading 390720] has been extended upto 23.07.2009 [Notification No. 138/2008-Cus Dated 31.12.2008]

Anti-dumping duty has been continued to be imposed on acrylonitrile butadiene rubber [NBR] for further period of five years from the date of this notification. [Notification No. 01/2009-Cus Dated 02.01.2009]

Naptha used for generation of electricity other than captive consumption exempted from Custom duty whereas, customs duty on Ferro-alloys falling under Chapter Heading 7202 reduced to 5% from 10% [Notification No. 02/2009-Cus Dated 02.01.2009]

Duty Entitlement Pass Book Scrip issued by licensing authority or development commissioner under SEZ Rules, 2006 will be entitled for exemption of customs duties. In other words exemption has been provided in line with amendment made in SEZ Rules, 2006 on entitlement of DEPB to the developer. [Notification No. 03/2009-Cus Dated 02.01.2009]

 

Customs - Notification [Non-Tariff]

Tariff value for Poppy seeds and Brass Scrap has been reduced. [Notification No. 141/2008-Cus[NT] Dated 31.12.2008 & 131/2008 Dated 15.12.2008]

Amendments in Duty Drawback Rates for the goods falling under various chapter headings: [Notification No. 01/2009-Cus[NT] Dated 02.01.2009]

 
Ch. Hd. Description of goods UoM Rate [w/o Cenvat] Value Cap Rate [with Cenvat] Value Cap
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%  
Amendments in Duty Drawback Rates for the goods falling under various chapter headings: [Notification No. 02/2009-Cus[NT] Dated 02.01.2009]
 
Ch. Hd. Description of goods UoM Rate [w/o Cenvat] Value Cap Rate [with Cenvat] Value Cap
540201 Polyester texturised/twisted yarn[Grey], 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 10.5% 15 2.2% 2.9
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
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
600201 Of Wool Kg. 5.8% 19.8 3.1% 10.6
600202 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3
600203 Of Cotton and others Kg. 5% 15.6 1% 3.4
600301 Of Wool Kg. 5.8% 19.8 3.1% 10.6
600302 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3
600303 Of Cotton and others Kg. 5% 15.6 1% 3.4
600401 Of Wool Kg. 5.8% 19.8 3.1% 10.6
600402 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3
600403 Of Cotton and others Kg. 5% 15.6 1% 3.4
600501 Of Wool Kg. 5.8% 19.8 3.1% 10.6
600502 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3
600503 Of Cotton and others Kg. 5% 15.6 1% 3.4
600601 Of Wool Kg. 5.8% 19.8 3.1% 10.6
600602 Of Man Made Fibres Kg. 8.9% 24.6 1.2% 3.3
600603 Of Cotton and others Kg. 5% 15.6 1% 3.4
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
  Custom - Circular

In view of concerns about sub-standard toys containing toxic and poisonous material, CBEC reiterates that import of toys in packaged form shall be subjected to compliances of provisions of Standards of Weight & Measures [Packaged Commodities] Rules, 1977 and will have to carry mandatory declaration under Rule 6 before clearance by customs for home consumption otherwise it has to be confiscated or to be re-exported subject to penal provisions. [Customs Circular No. 21/2008 Dated 19.12.2008]

Clarification is now at place by CBEC…. Pre-audits of refund claims for amount of Rs. 5 Lacs and above will be conducted by jurisdictional Assistant / Deputy Commissioner [Audit]. [Customs Circular No. 22/2008 Dated 19.12.2008]

The CBEC has issued clarification regarding classification of combined refrigerator freezer with separate external doors to fall under chapter heading 841810 and duty exemption benefit of Notification No. 85/2004 will not be available w.ef. 31.08.2004 and it is advised to open the assessment. [Customs Circular No. 23/2008 Dated 19.12.2008]

Norms of Examinations for export consignments shipped to sensitive places i.e. Dubai, Sharjah, Singapore, Honkong and Colombo has been enhanced and will be subjected to more checks. [Customs Circular No. 01/2009 Dated 13.01.2008]

Predominance of usage of leather in the footwear will be the factor to decide the entitlement of drawback under chapter heading 6401-02,03,04 or 6405.[Customs Circular No. 02/2009 Dated 15.02.2008]

In view of decline in sugar production, Export of sugar will now be regulated through the system of Export Release Order to be issued by Directorate of Sugar w.e.f. 01.01.2009 [Customs Instruction Dated 13.01.2009]

 
February-March 2009
 
  Customs Notification (Tariff)
Antidumping Duty is imposed on DVD - Recordable of all types falling under Chapter heading 8523 originated and exported from People's Republic of China, Hon Kong and Chinese Taipei. [Customs Notification No. 08/2009 Dated 22.01.2009]
Safeguard Duty @ 25% has been imposed on import of Phthalic Anhydride falling under Chapter 29173500 except for import from the countries notified as Developing Countries other than Pakistan, Indonesia and Thailand. [Customs Notification No. 09/2009 Dated 29.01.2009]
Respite to Exporter of Basmati Rice…!! Export duty on Basmati Rice has been withdrawn. [Customs Notification No. 10/2009 Dated 02.02.2009]
Basic Customs Duty on Poppy Seeds falling under chapter 12079100 is slashed to 20% from 40%. Also tariff value has been re-fixed [Customs Notification No. 11/2009 Dated 03.02.2009] & [Customs Notification (NT) No. 22/2009 Dated 27.02.2009]
Basic Customs Duty on Slag, Ash & Residue containing mainly Zinc (falling under 26201100 / 1900) and Slag, Ash & Residue containing mainly copper (falling under 262030) reduced to 5%. [Customs Notification No. 12/2009 Dated 10.02.2009]
Newsprint and uncoated paper falling under chapter 48 and coated paper falling under 4810 for printing news papers has been exempted from Basic Customs duty. [Customs Notification No. 13/2009 Dated 11.02.2009]
Procedure has been notified for permitting Duty Free Import of goods under High Tech Product Export Promotion Scheme. [Customs Notification No. 14/2009 Dated 19.02.2009]
Amendment to various notification has been made to permit utilization of duty free scrip under Export Promotion Scheme like Focus Product Scheme / Focus Market Scheme / Vishesh Krishi and Gram Udyog Yojana/ High Tech Products Export Promotion Scheme [Customs Notification No. 15/2009 Dated 19.02.2009]
Exporter has to give Self Declaration under Advance Authorization where SION do not exists [Customs Notification No. 16/2009 Dated 19.02.2009]
Notification relating to Duty free import under DFIA Scheme has been amended so as to disallow Cenvat Credit on indigenous inputs. [Customs Notification No. 17/2009 Dated 19.02.2009]
Various notifications has been changed so as to include Krishnapattnam Port. [Customs Notification No. 19/2009 Dated 24.02.2009]
Customs duty rate has been lowered on specified goods and reduced to 8% under Serial no 226, 228 , 236, 237, 244A, 399, 404 and 433 of notification 21/2002 Cus.[Customs Notification No. 20/2009 Dated 24.02.2009]
Antidumping duty on Plain Medium Density Fibre Boars when imported from Thailand Sri Lanka, Malaysia or any other country has been imposed. .[Customs Notification No. 21/2009 Dated 27.02.2009]
In view of Relaxation for import of Raw sugar notification 93 & 94 / 2004 has been amended.[Customs Notification No. 22/2009 Dated 02.03.2009]
Exemption to Imports under Integrated Guided Missile Development Program is extended upto 31.12.2009 .[Customs Notification No. 23/2009 Dated 03.03.2009]
  Customs Notification (NT)
Tariff Value of Poppy Seeds (12079100) and Brass Scrap (74040022) has been revised to US $3920 PMT and US $2966 MT respectively. [Customs Notification (NT) No. 19/2009 Dated 30.01.2009]
  Customs Circulars
Online transmission of Shipping Bill under Advance Authorization and EPCG has been introduced at EDI enabled ports to speedy clearance of export consignments. [Custom Circular No. 03/2009 Dated 20.01.2009]
Board ultimately have clarified that any time Interest should not be included at the time of calculation of Bond amount and Bank Guarantee thereof required to be issued under Advance Authorization and EPCG Scheme. Hope exporter will get some relief. [Custom Circular No. 04/2009 Dated 28.01.2009]
Drawback credit will have to be repaid if payment is not been received. The new procedure for monitoring realization of export proceeds has been devised and exporter will have to submit Certificate giving details of BRC from the Authorized Dealer or Certificate from the Chartered Accountant has to be submitted on six monthly basis i.e. on 7th January or 7th July for the period July to December and January to June respectively in the prescribed format. Format has been provided in Bizsol Update separately. [Custom Circular No. 05/2009 Dated 28.01.2009]
Now Refund of 4% Special Additional Duty of Customs will be available even though the same is paid through the VKGUY, FPS and FMS Duty Free Scrip by re-crediting the same to the relevant scrip in line with DEPB Scrip. [Custom Circular No. 06/2009 Dated 09.02.2009]
Benefit of exemption is extended to Crude Virgin Olive Oil also in terms of notification No. 21/2002 Cus dated 01.03.2002 subject to obtaining the certificate in terms of Standards of Quality in accordance with Prevention of Food Adulteration Rules, 1955. [Custom Circular No. 07/2009 Dated 09.02.2009]
Guidelines to the department has been issued with respect to Duty Free Scrip under VKGUY and FMS / FPS where provisions of transferability are different. [Custom Circular No. 07/2009 Dated 16.02.2009]
CBEC clarified, duty free scrip issued under Para 3.8.6 of FTP can be utilised by only Status Holder for import capital goods subject to actual user condition. [Custom Circular No. 08/2009 Dated 16.02.2009]
Procedure for Refund of 4% Additional Duty of Customs has been re-notified accepting copies on Invoice in e-form and with suitable declaration from the importer and certificates (3 Nos) from Chartered Accountant who is also Statutory Auditor [JNPT Public Notice No. 04/2009 Dated 02.02.2009]
The exporter intending to claim the benefit under SFIS / VKGUY / FMS / FPS and HTPEPS have to file declaration on Shipping Bill that "I / We shall claim the benefit as admissible under Chapter 3 of FTP" and the examination norms of such shipping bills has been specified as below ,
 
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%
  [JNPT Public Notice No. 05/2009 Dated 04.02.2009]
Manual noting of Shipping Bill will be allowed only in following category of exports,
  a) Ship Stores
b) Coastal Movements
c) Baggage
d) Carnet
e) Re-export under Sec 74
f) Re-export under Sec 69
[JNPT Public Notice No. 06/2009 Dated 05.02.2009]
 
May 2009
 
  Customs Notification (Tariff)

Antidumping duty is imposed on imports of Cold Rolled Flat Products of Stainless Steel which will be valid upto 21st Oct. 2009
[Custom Notification No. 38/2009 dtd. 20/04/2009]

Safeguard duty is imposed at the rate of 20% abhorrent if imported from People's Republic of China, this will be effective from 30th January 2009 till 5th November 2009 unless revoke / eupatridae
[Custom Notification No. 37/2009 dtd. 20/04/2009]

Govt. exempts import of raw and refined sugar from custom duty, if imported by a sugar factory or sugar refinery or Notified Channelling Agency.
[Custom Notification No. 36/2009 dtd 17/04/2009]

Antidumping duty on Sodium hydrosulphite (28321020) has been extended [Custom Notification No 35/2009 dtd. 13/04/2009]

Antidumping duty on "viscose rayon filament yarn", if imported from M/s Yibin Hiest Fibre Limited Corporation, China continued.
[Custom Notification No. 34/2009 dtd. 31/03/2009]

Antidumping duty on "Vitamin E" in any form other than natural forms is imposed and will be effective for a period of 5 years, if imported from China.
[Custom Notification No. 33/2009 dtd. 27/03/2009]

Antidumping duty on Hexa Methylene Tetramine (Hexamine) is imposed, if imported from any Country and will be valid for a period of 5 years.
[Custom Notification No. 32/2009 dtd 27/03/2009]

Antidumping duty each imposed on Cathode Ray Colour Television Picture Tubes (8540 11), if imported from Indonesia is imposed and will be valid for a period of 5 years.
[Custom Notification No. 31/2009 dtd. 27/03/2009]

Antidumping duty on imports of Flax fabric (5309) is imposed, if imported from any Country, which will be valid upto 25th September 2009.
[Custom Notification No. 30/2009 dtd. 26.03.2009]

Antidumping duty is imposed on Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester (5402 47 00), if imported from China and valid upto 25h September 2009. [Custom Notification No. 29/2009 dtd. 26th March 2009 ]

Import duty exemption on Pulses extended
[Custom Notification No. 28/2009 dtd. 26th March 2009 ]

Exemption on custom duty is granted on imports of Crude Soyabean Oil
[Custom Notification No. 27/2009 dtd 24th March 2009]

Provisional safeguard duty is imposed @21% on imports of Aluminium Flat Rolled Products and 35% on Aluminium Foil, if imported from People's Republic of China and will be valid upto 8th Oct. 2009.
[Custom Notification No. 26/2009 dtd.23/03/2009]

Provisional safe guard duty is imposed on imports of Dimethoate Technical (3808 91 23) @28% ad valorem, if imported from People's Republic of China and it will be valid upto 8th Oct, 2009
[Custom Notification No. 25/2009 dtd. 23/03/2009]

Provisional safe guard duty is imposed on imports of Dimethoate Technical (3808 91 23) @28% ad valorem, if imported from People's Republic of China and it will be valid upto 8th Oct, 2009
[Custom Notification No. 25/2009 dtd. 23/03/2009]

  Customs Notification (NT)

CBEC amends Committees of Commissioners for review cases for the orders issued by "Chandigarh" and "Jalandhar". [Custom Notification No. 41/2009 (NT) & 42/2009 (NT) dtd. 21/04/2009]

CBEC revises Tariff value of Poppy Seeds and brass scraps and Palm Oil [Custom Notifications No. Not.39/2009 (NT) dtd. 31/03/2009, 25/2009 (NT) dtd. 13/03/2009, 22/2009 (NT) dtd. 27/02/2009 & 20/2009 (NT) dtd. 16/02/2009]

Handling of Cargo in Custom Area Regulation 2009 has been notified and made affective w.e.f. 17th March 2009. [ Custom Notification No. 26 (NT) dtd. 17/03/2009]

 

Customs Circulars

Detailed guideline has been issued including operating instruction on "Handling of Cargo in Custom Area Regulation 2009" being notified. [Custom Circular No. 13/2009 Dated 23.03.2009]

It has been clarified that telephone sets for cellular network or for other wireless network will continued to be assessed for additional duties of customs including NCCD on the basis of MRP and RSP. [Custom Circular No. 12/2009 Dated 12.03.2009]

Exporters under DFIA Scheme on post exports basis will not be able to obtain the transferable DFIA, if they have avail the Cenvat credit on the inputs they will also be required to reply the questionnaire as given in Circular No. 11/2009 dtd. 25/02/2009 [Custom Circular No. 11/2009 Dated 25.02.2009]

Instructions have been issued for implementation of the provisions of Phytosanitary requirements under the Plant Quarantine (Regulation of Import into India) Order, 2003 especially on non-compliance to the standards of ISPM-15. [CUSTOMS INSTRUCTION DATED 02/04/2009]

 
June 2009
 
  CUSTOMS NOTIFICATION (TARIFF)

Provisional Antidumping duty is imposed on import of Nylon Tyre Cord Fabric falling under ITCHS 590210 and exported or originated from Belarus.
[Custom Notification No. 39/2009 dtd. 29/04/2009]

Provisional Antidumping duty is imposed on import of Thionyl Chloride falling under ITCHS 28121047 and exported or originated from European Union.
[Custom Notification No. 40/2009 dtd. 29/04/2009]

Definitive Antidumping duty is continued for another period of 5 years on import of Nylon Tyre Cord Fabric falling under ITCHS 590210 and exported or originated from Peoples Republic of China.
[Custom Notification No. 41/2009 dtd. 29/04/2009]

Definitive Antidumping duty is imposed on import of Cable ties falling under ITCHS 392690 and exported or originated from Peoples Republic of China.
[Custom Notification No. 44/2009 dtd. 30/04/2009]

Goods imported from "The Republic of The Sudan" can now enjoy the benefit of concessional rate of customs duties specified in Notification 96/2008-Cus.
[Custom Notification No. 45/2009 dtd. 04/05/2009]

Antidumping Duty is withdrawn on Ophthalmic Lenses originated and exported from Peoples Republic of China and Chinese Taipei.
[Custom Notification No. 46/2009 dtd. 11/05/2009]

Provisional Antidumping duty is imposed on "all kind of plastic processing or injection moulding machines" falling under ITCHS 84771000 originated or exported from Peoples Republic of China.
[Custom Notification No. 47/2009 dtd.12/05/2009]

Definitive Antidumping duty is continued for another period of 5 years on import of Sodium Hydroxide falling under ITCHS 281511 or 28151200 and originated or exported from Indonesia and European Union except France.
[Custom Notification No. 48/2009 dtd. 13/05/2009]

Definitive Antidumping duty is imposed on import of Steel & Fibre Glass Tape and their parts & components falling under ITCHS 90178010 or 90179000 or 84869000 and exported or originated from Peoples Republic of China.
[Custom Notification No. 49/2009 dtd. 15/05/2009]

Definitive Antidumping duty is imposed on import of Cathode Ray Television Picture Tubes falling under ITCHS 854011 and exported or originated from Peoples Republic of China, Malaysia, Thailand, Korea PR.
[Custom Notification No. 50/2009 dtd. 15/05/2009]

Antidumping duty imposed vide Notification 4/2009-Cus 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) originated or exported from Peoples' Republic of China (in short 'China PR') and Indonesia will not be applicable to "Reflective Glass".
[Custom Notification No. 51/2009 dtd. 22/05/2009]

Antidumping duty imposed vide Notification 82/2008-Cus on imports of vitrified and porcelain tiles, other than vitrified industrial tiles will not be applicable to subject goods imported from M/s Guangdong Monalisa Ceramic Co. Ltd, People's Republic of China (Producer) and M/s Foshan Monalisa Industry Co. Ltd., People's Republic of China (Exporter) through M/s Ava Corp., Hong Kong (Exporter). Consequently the notification no. 38/2007-Cus is rescinded
[Custom Notification No. 52 & 53/2009 dtd. 22/05/2009]

Customs duties are exempted on import of goods for the purpose of Program AD of the Ministry of Defence.
[Custom Notification No. 54/2009 dtd. 22/05/2009]

Anti dumping duty is imposed on import of Compact Fluorescent Lamps falling under ITCHS 8539 originated or exported from China PR and Vietnam
[Custom Notification No. 55/2009 dtd. 26/05/2009]

Anti dumping duty is imposed on import of Cold Rolled Flat Products of Stainless Steel falling under ITCHS 7219 goods originated and exported from countries as mentioned in the [Customs Notification 56/2009 dtd. 30/05/2009].

Import Duty concessions will be available to specified goods imported / originated from Argentina, Brazil, Paraguay, Uruguay.
[Custom Notification No. 57/2009 dtd. 30/05/2009]

  CUSTOMS NOTIFICATION (NT)

India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009 are notified so as to monitor and facilitate the trade between India and Singapore.
[Custom Notification No. 50/2009 (NT) dtd. 12/05/2009]

As Pune II Commissionarate renamed to Kolhapur, Now office of the Commissionarate has shifted to Kolhapur itself for the benefit of the units falling under the jurisdiction. Accordingly all other notifications w.r.t to Customs and Excise has been changed [Custom Notification No. 52/2009 & 53/2009 (NT) dtd. 19/05/2009] [Notification No. 11/2009 & 12 /2009 CE. (NT) dtd. 19/05/2009] [Notification No. 13/2009 & 14/2009 ST dtd. 15/05/2009]

Tariff Value of Poppy Seeds has been revised to US $ 4856 / MT and Brass Scrap has been revised to US $ 2623 / MT.
[Custom Notification No. 55/2009 (NT) dtd. 29/05/2009]

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009 has been notified in order to extend customs duty tariff concession to the mentioned countries
[Custom Notification No. 56/2009 (NT) dtd. 30/05/2009]

  CUSTOMS CIRCULARS

If Export goods is packed with raw/solid wood packaging material then exporter should ensure that it complies with requirement of ISPM number 15 or it should accompany the PHYTO Cinerary certificate certifying the treatment. If such certificate is not carried, it will refer to plant quarantine authorities for proper treatment before they release for exports. [Custom Circular No. 14/2009 Dated 06/05/2009]

CBEC clarifies regarding recovery of interest under section 47(2) of The Customs Act, 1962 for delayed payment of duty if interest is required to be paid. If the payment is not made within 5 working days of return of Bill of Entry for payment of duty, the same provision will apply even if the goods are cleared from warehouse. However, interest will applicable, when the goods remain in the warehouse beyond the specified period of 3 months [Custom Circular No. 15/2009 Dated 12/05/2009]

Respite to Merchant Exporters..!! the Merchant Exporter will entitle to claim full duty drawback (including Excise, Customs and Service tax portion) when goods are not exported directly from manufacturers place however, a declaration in the prescribed format will be given w.r.t non availment of input/finish goods rebate [Custom Circular No. 16/2009 Dated 25/05/2009]

New norms of the Bank Guarantee has been specified and the norms either for duty payment or export performance will be considered company wise under one IE Code and requirement of the bank guarantee is also specified under DFIA Scheme and exporter under Agro-Export Zone and service provider.

 
Category of Importer
Quantum of BG/ cash security
(a) All exporters who have an export turnover of Rs 5 crores of goods exported physically or of services in current or preceding financial year and having a good track record of three years of exports
Nil
(b) Public Sector Undertaking
Nil
(c) Star Export House
Nil
(d) Manufacturer exporters / Service Providers registered with Central Excise or the Service Tax authorities, as the case may be, who have been exporting during the previous two financial years and have minimum export of Rs. 1 crore or more during the preceding financial year.
Nil
(e) Manufacturer exporter / Service Provider registered with Central Excise or the Service Tax authorities, who has paid central excise duty/ Service Tax of Rs.1 crore or more, as the case may be, during the preceding financial year.
Nil
(f) (1) Manufacturer exporters who are not covered under (a), (b),(c),(d) & (e) above.

(2) Units in Agri Export Zones (AEZs),

(3) Established Service Providers who have free foreign Exchange earnings of Rs.50 lakhs or more during the preceding financial year and have a clean track record.

15%
(g) service providers in the port handling sector who are appointed as Custodians by the jurisdictional Customs / Central Excise authorities 25%
(h) Others 100%
  [Custom Circular No. 17/2009 Dated 25/05/2009]

Norms for Bank Guarantee execution as per Circular 58/2004-Cus are extended to DFIA Scheme and even the service providers can also take the benefit of the norms for execution as per the Circular 58/2004-Cus.
[Custom Circular No. 17/2009 Dated 25/05/2009]

 
August 2009
 
  CUSTOMS NOTIFICATION (TARIFF)

Antidumping duty has been imposed on Compact Discs-Recordable (852340) originating in or exported from Iran, Malaysia, Korea ROK, Thailand, United Arab Emirates and Vietnam.
[Custom Notification No. 58/2009 dtd.05/06/2009]

Duty free tariff concession has been extended to import of goods from Senegal; one of the Least Developed Countries. It is 17th Country to get this benefit.
[Custom Notification No. 59/2009 dtd.09/06/2009]

Anti-dumping duty on Potassium Carbonate (28364000) originating in, or exported from, the European Union, the People's Republic of China, Korea RP and Taiwan has imposed for 5 years unless revoked earlier.
[Custom Notification No. 61/2009 dtd. 10/06/2009]

Anti-dumping duty on Ceramic Glazed tiles other than vitrified tiles (6908 9090) originating in, or exported from, the People's Republic of China, has imposed for 5 years.
[Custom Notification No. 62/2009 dtd. 15/06/2009]

Anti Dumping Duty on 6-Hexanelactam has been extended upto 20th April, 2010, unless revoked earlier
[Custom Notification No. 66/2009 dtd. 16/06/2009]

Definitive anti-dumping duty imposed Import of Vitamin C from People's Republic of China has been continued. Consequently the earlier notification 159/2003-Cus has been rescinded.
[Custom Notification No. 67 & 68/2009 dtd. 16/06/2009]

Tariff Concession for import of goods from Singapore has been increased Now goods specified in Notification 74/2005-Cus will enjoy exemption from Whole of the customs duties and goods specified in notification 75/2005-Cus will enjoy exemption of 50%. Further applicable custom duties rate for goods originated from Singapore as mentioned Notification 10/2008-Cus has also been reduced
[Custom Notification No. 69 & 70/2009 dtd. 19/06/2009]

Safeguard duty @ 12% to 30% is imposed on imports of Aluminium Flat Rolled Products and Aluminium Foil into India originated or imported from People's Republic of China (7607) reduced. Consequently earlier notification 29/2009-Cus has been rescinded.
[Custom Notification No. 71 & 72/2009 dtd. 19/06/2009]

Anti dumping duty on imports of Diethyl Thio Phosphoryl Chloride (2930) originating in, or exported from the People's Republic of China has been imposed uptill 21st December, 2009.
[Custom Notification No. 73/2009 dtd. 22/06/2009]

Anti dumping duty on Phosphoric Acid (280920) of all grades and all concentration originating in, or exported from, Korea RP has been imposed uptill 21st December, 2009.
[Custom Notification No. 74/2009 dtd. 22/06/2009]

Antidumping duty imposed vide Notification 4/2009-Cus 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) originated or exported from Peoples' Republic of China (in short 'China PR') and Indonesia will not be applicable to "Reflective Glass".
[Custom Notification No. 51/2009 dtd. 22/05/2009]

Safeguard duty @ 15% to 25% is imposed on imports of Phthalic anhydride (29173500). Consequently earlier notification 9/2009-Cus has been rescinded.
[Custom Notification No. 75 & 76/2009 dtd. 30/06/2009]

Anti dumping duty has been imposed on Viscose rayon filament yarn upto 150 deniers including monofilament yarn of less than 67 decitex falling under Heading 5403 originating in, or exported from, the People's Republic of China and Ukraine.
[Custom Notification No. 81/2009 dtd. 13/07/2009]

Anti dumping duties are imposed on imports of Polypropylene [hereinafter referred to as the subject goods], falling under heading 3902, originating in, or exported from, Oman, Saudi Arabia and Singapore. The Anti dumping duties will be imposed uptill 29th January 2010.
[Custom Notification No. 82/2009 dtd. 30/07/2009]

Anti dumping duties are imposed on import of Carbon Black used in rubber applications falling under tariff item 2803 00 10, originating in, or exported from, Australia, China PR, Russia and Thailand. The Anti dumping duties will be imposed uptill 29th January 2010.
[Custom Notification No. 83/2009 dtd. 30/07/2009]

  CUSTOMS NOTIFICATION (NT)

Tariff Value for Poppy Seed has been revised to USD 3323 per MT and similarly tariff value for brass scrap has been fixed at USD 2984 per MT.
[Custom Notification No. 103/2009 (NT) dtd. 31/07/2009]

  CUSTOMS CIRCULARS

Stringent guidelines have been issued for disposal of seized / confiscated cylinders filled with refrigerant gases. Now those can be disposed off only at the 8 approved plants as mentioned in the circular.
[Custom Circular No. 20/2009 Dated 06/05/2009]

 
September 2009
 
  CUSTOMS NOTIFICATION (TARIFF)

In view of rising prices of sugar, import of refined and white sugar upto 10 lakh metric tonnes is exempt from payment of basic customs duties subject import contract is duly registered with Agricultural & Processed Food Products Export Development Authority (APEDA).
[Custom Notification No. 84/2009 dtd. 31/07/2009]

Definitive anti-dumping duty on import of Titanium dioxide, Anatase grade falling under chapter heading 2823 or 3206 originating in or exported from People's Republic of China has been continued.
[Custom Notification No. 85/2009 dtd. 04/08/2009]

Lesotho & Republic of Mali has been included in the list of least developed countries. Import of specified goods from these will enjoy duty concessions as specified in Notification 96/2008-Cus.
[Custom Notification No. 86/2009 dtd. 06/08/2009]

Safeguard duty has been imposed on import of Dimethoate Technical falling under chapter heading 3808 91 23. Earlier notification imposing provisional safeguard duty has been rescinded.
[Custom Notification No. 87 & 88/2009 dtd. 27/08/2009]

Definitive anti-dumping duty on import of Flexible Slabstock Polyol falling under chapter heading 390720 originating in or exported from originating in, or exported from, the People's Republic of China, Republic of Korea, Chinese Taipei has been continued.
[Custom Notification No. 89/2009 dtd. 31/08/2009]

  CUSTOMS NOTIFICATION (NT)

Scheme of Advance Ruling has been extended to Resident importing goods under project import (ITCHS 9801) and any Public Sector Companies. [Custom Notification No. 124/2009 (NT) dtd. 20/08/2009]

Tariff Value for import of Brass Scrap (7404 00 22) & Poppy Seeds (1207 91 00) has been revised to US $ 3235/MT & US $ 3011/MT respectively. [Custom Notification No. 131/2009 (NT) dtd. 31/08/2009]
  CUSTOMS CIRCULARS

Power of adjudication (Monetary Level) of various categories of officers under Customs has been increased. Revised powers will be as under,

 
Level of Adjudication Officer Nature of cases Monetary level
(Rs. in lakh)
Commissioner All cases. Without any limit.
ADC/JC SCN in cases involving collusion, willful mis- statement or suppression of facts etc. Duty involved upto Rs. 50 lakhs.
ADC/JC Other cases Value of goods upto Rs. 50 lakhs.
AC / DC SCN with / without invoking extended period. Value of goods upto Rs.2 lakh.
  Also power of adjudication in case of Baggage has been also been revised. [Custom Circular No. 23/2009 Dated 01/09/2009]
   
 
     

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