CG amends Notification No. 36/2001 dated 03.08.2001

Notification No. 67/2013-Customs (N.T.)

New Delhi, 25th June, 2013

4 Ashadha, 1935 (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 Central Government , being satisfied that it is necessary and expedient so to do , hereby fixes the tariff value specified in column (4) of the Table below, in respect of the imported goods of the description specified in the corresponding entry in column (3) of the said table and falling under Chapter or heading or sub-heading No. of the first schedule to the Customs Tariff Act, 1975 (51 of 1975), as is specified in the corresponding entry in column (2) of the said Table, having regard to the trend of the value of such or like goods and makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue ), No. 36/2001-Customs (N.T.) dated the 3rd August , 2001 published vide number S.O. 748 (E) dated the 3rd August , 2001 Namely :-

Foreign currency exchange rates notified by CBEC w.e.f 17th May 2013

Notification No. 54/2013-Customs (N.T.)

S.O. (E). – In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.52/2013-CUSTOMS (N.T.), dated the 2nd May, 2013 vide number S.O.1121 (E), dated the 2nd May, 2013, except as respects things done or omitted to be done before such super session, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II annexed hereto into Indian currency or vice versa shall, with effect from 17th May, 2013 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.

CBEC clarifies the classification of the machines commercially referred to as “Tablet Computers”

Doubts have been raised regarding classification of products commercially referred to as Tablet Computers under the Customs Tariff which is harmonised with the Harmonized Commodity Description and Coding System, commonly known as "HS Nomenclature". The two major competing headings are 8517 and 8471.

2. The issue has been examined by the Board. The classification is to be determined by application of the General Rules for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that, “in classifying articles, for legal purpose it shall be determined according to the terms of the headings and any relative Section or Chapter Notes,..”. Hence, all relevant legal texts must be considered. Note 5.(A) to Chapter 84 states that, “For the purposes of heading 8471, the expression “automatic data processing machine” means machine capable of : (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run”. In addition to the above relevant Note 3 to Section XVI stipulates that, “unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of per-forming two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.

CG amends Notification No. 12/2012-Customs dated 17.03.2012 to reduce Customs Duty on Cashew Nuts

Notification No. 27/2013-Customs

New Delhi, the 10^th May, 2013

             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. 12/2012-Customs, dated the 17^th March, 2012 which was published in the Gazette of India, Extraordinary, vide G.S.R. 185(E), dated the 17^th March, 2012, namely: -

CBEC - Classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier” for filtering blood

Circular No.19 / 2013 - Customs 

Subject: Classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood” - regarding

Doubts have been raised regarding classification of the filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for “renal dialysis equipment (artificial kidneys, kidney machines and dialysers)”  or under 8421 in tariff item 84212900 as –“Other”, filter.

Withdrawal of Exemption of Special Additional Duty of Customs on imports of brass scrap

Notification

No. 26/ 2013-Customs

New Delhi, dated the 8th May, 2013

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. 21/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 194 (E), dated the 17th March, 2012, namely:-

CG amends Notification No. 12/2012-Customs, dated the 17th March, 2012

Notification

No. 25/ 2013-Customs

New Delhi, dated the 8th May, 2013

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. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 185(E), dated the 17th March, 2012, namely:-

CG imposes Anti-Dumping Duty on "Phenol" till 31st October 2013 when originating or exported from South Africa

Notification No. 10/2013-Customs (ADD)

             

                        G.S.R. 285 (E). – Whereas, in the matter of import of Phenol (hereinafter referred to as the subject goods), falling under Chapter 27 or 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act), originating in, or exported from, European Union, South Africa and Singapore (hereinafter referred to as the subject countries),  on the basis of the findings of the designated authority made vide notification No. 15/09/2007-DGAD dated the 4^th August, 2008,  published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 4^th August, 2008, the Central Government had imposed definitive anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 114/2008-Customs, dated the 31^st October, 2008, published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.758 (E), dated, the 31^st October, 2008.

Foreign Currency Exchange Rates notified by CBEC w.e.f. 03-May-2013

Notification No. 52/2013-Customs (N.T.)

S.O. (E). – In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.40/2013-CUSTOMS (N.T.), dated the 18th April, 2013 vide number S.O.993 (E), dated the 18th April, 2013, except as respects things done or omitted to be done before such super session, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II annexed hereto into Indian currency or vice versa shall, with effect from 3rd May, 2013 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.

CBEC Notifies Tariff Value of Palm Oil, Palmolein, Soyabeen Oil, Brass Scrap, Poppy seeds, Gold and Silver

Notification

No. 51/2013-CUSTOMS (N. T.)

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 Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.) dated, the 3^rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S. O. 748 (E), dated the 3^rd August, 2001, namely:-

Regarding refund of 4% CVD (SAD)-Extension of time upto 30th September 2013, for using re-credited 4% CVD (SAD) amount in DEPB

Circular No. 18/2013

Your kind attention is invited to the Circular No.27/2010-Customs, dated 13.08.2010, regarding procedure on refund of 4% Special Additional Duty (SAD). The above Circular provides the facility of manual filing of Bill of Entry for utilizing the amount of re-credited 4% SAD refunds for payment of duty in case of re-credited DEPB/ Reward Scheme scrips upto 31-03-2012. Circular No. 10/2012-Customs dated 29.03.2012 further extended the time upto 30.06.2012 utilizing the amount of re-credited 4% SAD refunds for payment of duty in case of re-credited DEPB/ Reward Scheme scrips.

CBEC Notifies Tariff Value of Palm Oil, Palmolein, Soyabeen Oil, Brass Scrap, Poppy seeds, Gold and Silver

Notification

No. 50/2013-CUSTOMS (N. T.)

New Delhi, the 26^th of April, 2013

6 Vaisakh, 1935 (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 Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.) dated, the 3^rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S. O. 748 (E), dated the 3^rd August, 2001, namely:-

CG seeks to levy definitive anti-dumping duty on import of Soda Ash when originating or exported from Russia and Turkey.

[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. 8 /2013-Customs (ADD)

New Delhi, dated the 18^th April, 2013

            G.S.R.    (E). – Whereas, in the matter of Soda Ash (hereinafter referred to as the subject goods), falling under sub-heading  283620 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from, Russia and Turkey (hereinafter referred to as the subject countries) and imported into India, the designated authority vide its final findings No. 14/3/2011-DGAD dated the 9^thFebuary, 2013, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 9^thFebuary, 2013, had come to the conclusion that-

CG amend notification No. 06/2011-Customs, dated 7-02-2011

[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. 7 /2013 – Customs (ADD)

New Delhi, the 18^th April, 2013

G.S.R.       (E). - In exercise of the powers conferred by sub-section (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby makes the following amendments in notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 06/2011-Customs, dated the 7th February, 2011, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R.     69 (E), dated the 7^th February, 2011, namely:-

CG amends Notification No. 91/2009-Customs, 94/2009-Customs, 98/2009-Customs all dtd 11-Sep-2009 and 104/2009-Customs dtd 14-Sep-2009

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 each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table , which shall be amended or further amended, as the case may be, in the manner as specified in the corresponding entry.

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CG exempts goods when imported into India against a Post Export EPCG duty credit scrip which provides for duty remission in proportion to export obligation fulfilled

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 when imported into India against a Post Export EPCG duty credit scrip issued by the Regional Authority in accordance with paragraph 5.11 under Chapter 5 {Export Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy which provides for duty remission in proportion to export obligation fulfilled.

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CG exempts goods from the duty of customs thereon under the 1st Schedule and additional duty u/s 3 both of Customs Tariff Act

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 the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 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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Exchange Rates Notified by CBEC w.e.f. 19 April 2013

Notification 

No.40/2013-Customs (N.T.)

Dated the 18^th April, 2013

28 Chaitra, 1935(SAKA)

                        S.O.       (E). – In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.35/2013-CUSTOMS (N.T.), dated the 4^th April, 2013 vide number S.O.925 (E), dated the 4^th April, 2013, except as respects things done or omitted to be done before such super session, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and  Schedule II annexed hereto into Indian currency or vice versa shall, with effect from 19^th April, 2013 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.

CBEC Notifies change in Tariff Value of Gold and Silver

Notification

No. 39/2013-CUSTOMS (N. T.)

New Delhi, the 17^th of April, 2013

27 Chaitra, 1935 (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 Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.) dated, the 3^rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S. O. 748 (E), dated the 3^rd August, 2001, namely:-

CBEC Notifies Tariff Value of Palm Oil, Palmolein, Soyabeen Oil, Brass Scrap, Poppy seeds, Gold and Silver

Notification No. 38/2013-Customs (N. T.)

New Delhi, 15^th April, 2013

25 Chaitra, 1935 (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 Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3^rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3^rd August, 2001, namely:-