December' 09 Updates 01 to 10

8/14/2019 December' 09 Updates 01 to 10

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gNBC-COMPETENCE 2009

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2009

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EXIM UPDATES

COMPETENCE 2009

AMENDMENTS issued w.e.f. 01.12.2009 to

10.12.2009

[FOREIGN TRADE POLICY, CUSTOMS,CENTRAL EXCISE, RBI]

GenerationNext

BusinessConsulting

gNBC A-203, Everest Chambers,Next to Star TV Office, Near Marol Naka,Andheri-Kurla Road,Andheri (E), Mumbai- 400 059.Tel.: 28507615/ 28507329/ 65769126Fax. : 28506419Email : [email protected]


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From the Desk ofSudhakar Kasture

EXPLANATORY NOTES

DGFT

PN No.21 Dtd.01.12.09 - Export of Finished Leather- Revised Leather Norms

For the purposes of export of Finished Leather under Sr. No. 142 of Chapter 41 of Schedule 2

Export Policy, DGFT prescribes descriptions that can be treated as Finished Leather andexport will be allowed without licence subject to fulfilment of manufacturing norms given in

table under this Public Notice. Exporters of finished leather must go through this Public Notice.

PN No.22 Dtd.04.12.09 - Amendment in Appendix 4D of HBP-Vol-I regarding list of agenciesauthorized to issue GSTP

List of agencies included in Appendix 4D are authorised to issue Certificate of Origin underAsean-India Free Trade Agreement.

PN No.24 Dtd.08.12.09 - Amendment in Table-1 (Focus products) under heading HANDLOOMPRODUCTS

ITC (HS) code 52091113 is added and ITC (HS) Code 52091119 is deleted in the Focus productslist.

PN No.25 Dtd.09.12.09 - Amendment to paragraph 4 .19 of HBP v.1 related to Port ofRegistration

New ports have been added.

Ntfn.No.18 Dtd.02.12.09 - Permission for export of edible oil in small consumer packs

The export of edible oils in branded consumer packs of up to 5 Kgs. is permitted for a furtherperiod of one year - from 1.11.2009 to 31.10.2010.

Ntfn.No.19 Dtd.07.12.09 - Export of Organic Wheat conditions

New para added by which government removed ban on export of organic wheat certified by

APEDA subject to a limit of 5,000 MT per annum.

Ntfn.No.20 Dtd.07.12.09 - Export of Organic Non-basmati Rice conditions

New para added by which government removed ban on export of organic non-basmati rice

certified by APEDA subject to a limit of 10,000 MT per annum.

@


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Pol Cir No.18 Dtd.08.12.09 - Admissibility of DEPB benefit under DEPB - Rubber CompoundedSheets/Rings/Gasket

Clarification in respect of DEPB Sr. No. 507 (earlier entry No.547). Doormat/Rubber mat isnot covered under this Sr. No. and hence, will not qualify for DEPB benefit under this Sr. No.

CUSTOMS

PN No.91 Dtd.30.11.09 - Procedure for the grant of refunds in the cases other that SADrefund

Commissioner of Customs (Import), JNCH prescribes procedure for grant of refund other than

SAD refund. However, it is important to note that procedure given in Para 8 of the PublicNotice will apply mutatis mutandis in SAD Refund case as well. Self explanatory.

PN No.92 Dtd.02.12.09 - Assessment,Examination of Prime Steel including Stainless SteelSheets, Coils, Plates, Tin Plates, etc.

Relating to import ofH.R./ C.R. Steel including Stainless Steel Sheets/ Coils/ Plates declaredto be Prime/ Stock Lot/ Ex-Stock / Prime Excess examination norms and documents requiredto be submitted to Customs are explained in this Cir.

PN No.93 Dtd.03.12.09 - Procedure for handling Grievance received from trade and otherstake holders

This Public Notice explains the procedure for Handling Grievance Received from Trade and

Other Stake Holders. Please go through.

Cus Ntfn No.127 Dtd.02.12.09 - Anti dumping duty on ceramic glazed tiles other thanvitrified tiles (69089090 )

Self explanatory. (Anti Dumping Duty on Ceramic Glazed Tiles other than Vitrified Tiles)

Cus Ntfn No.128 Dtd.02.12.09 - Rescinded Anti dumping duty on ceramic glazed tiles otherthan vitrified tiles (69089090) vide notification No. 62/200 9-Cus.

Customs Notification No.62/2009 dated the 15th June, 2009 is rescinded by this notification.

Cus Ntfn No.130 Dtd.03.12.09 - Change the description of goods under the Customs TariffAct, 1975(Fertilizers and all inputs/ raw materials for use in the manufacture of fertilizers)

Wording Fertilizers and all goods for manufacture of fertilizers is substituted by Fertilizersand all inputs/ raw materials for use in the manufacture of fertilizers.

Cus Ntfn No.131 Dtd.04.12.09 The safeguard duty imposed on import of Caustic soda lye

A safeguard duty at the rate of 15 per cent ad valorem is imposed on import of Caustic Soda

lye.

Cus Ntfn No.132 Dtd.08.12.09 - Anti dumping Duty on Complete Synchronous DigitalHierarchy (SDH) equipment including in CKD / SKD


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Self explanatory. [Anti Dumping Duty on Complete Synchronous Digital Hierarchy (SDH)Equipment Including InCKD / SKD and including its parts and components which have adedicated use for the equipment (851762)]

Order Dtd.01.12.09 - Appoints Common Adjudicating Authority

Self explanatory

Order Dtd.02.12.09 - Appoints Common Adjudicating Authority

Self explanatory

Cus Cir No.34 Dtd.30.11.09 - Inclusion of barge charges incurred for transporting importedgoods from the Mother Vessel at outer anchorage point to the place of unloading in theassessable value of goods for purpose of charging Customs Duty in terms of CustomsValuation Rules, 1988- regarding.Interesting decision of Supreme Court in respect of inclusion of barge charges incurred for

transporting imported goods from the mother vessel at outer anchorage point to the place of

unloading in the assessable value of goods for purpose of charging customs duty. Please gothrough. Self explanatory.

EXCISE

Ntfn No.26 CE Dtd.04.12.09 - Amends principal notification No. 6/2006-Central Excise,dated the 1st March, 2006.

Wording 20 cm is substituted by 10 cm.

Ntfn No.27 CE Dtd.07.12.09 - Amends NTF. NO. 5 0/200 3-CE, DT. 10/06/2003

Wording 7, 6, 2, 8 is substituted by 46, 47, 52, 2 and 8.

Cir No.906 Dtd.03.12.09 - Regarding Circular No. 824/1/2006-CX-Clarification regardingprospective implementation of orders

Very very important circular. Will help stopping seizure of goods wherever appeal has been

filed by the assessee. Please go through and keep a copy always handy for submission, ifneeded

Cir No.907 Dtd.07.12.09 - Clarification on issues related to reversal of cenvat credit on WIP/finished goods written off in the books of accounts

Very important circular in respect of reversal of Cenvat Credit on WIP/ Finished Goods writtenoff in the Books of Accounts. Self explanatory.

Ntfn No.43-ST Dtd.02.12.09 - Regarding levy of service tax onbusiness auxiliary service

Service tax not to be paid for the period 1st Sept 2009 to 22nd Sept 2009 in respect of Business

auxiliary services provided during the course of manufacture or processing of alcoholicbeverages.


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RBI

A.P (Dir.Srs.) Cir.19 Dtd.09.12.09 - External Commercial Borrowings (ECB)

Some aspcts of ECB policy like Al l-in-cost ceilings, Buyback of the Foreign Currency Convertible

Bonds (FCCBs), ECB for the NBFC Sector, etc. have been modified in view of prevailingmacroeconomic conditions and developments in international financial markets by this circular.

Please go through, if interested.

With best regards,

Sudhakar Kasture


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T h o u g h t f o r t od a y

A m b i t io n is lik e lo ve , im p a t ien t b o t h o f

d e la y s a n d r i v a ls .

- B u d d h a


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FOREIGN TRADE POLICYAmendments issued w.e.f.01.12.09 to 10.12.09

PUBLIC NOTICE

PN No.21 Dtd.01.12.09** Export of Finished Leather- Revised Leather Norms

PN No.22 Dtd.04.12.09** Amendment in Appendix 4D of HBP-Vol-I regarding listof agencies authorized to issue GSTP

PN No.23 Dtd. Not available on site

PN No.24 Dtd.08.12.09** Amendment in Table-1 (Focus products) under headingHANDLOOM PRODUCTS

PN No.25 Dtd.09.12.09** Amendment to paragraph 4.19 of HBP v.1 related to

Port of Registration

NOTIFICATION

Ntfn.No.18 Dtd.02.12.09** Permission for export of edible oil in small consumerpacks

Ntfn.No.19 Dtd.07.12.09** Export of Organic Wheat conditions

Ntfn.No.20 Dtd.07.12.09** Export of Organic Non-basmati Rice conditions

POLICY CIRCULAR

Pol Cir No.18 Dtd.08.12.09** Admissibility of DEPB benefit under DEPB - RubberCompounded Sheets/Rings/Gasket

NOTE: * COPY ENCLOSED** EXPLANATORY NOTE IS GIVEN SEPARATELY


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PUBLIC NOTICE NO. 21 DTD. 01/12/2009EXPORT OF FINISHED LEATHER- REVISED LEATHER NORMS

In exercise of the powers conferred by Section 5 of the Foreign Trade (Development &Regulation) Act, 1992 (No 22 of 1992) , the Director General of Foreign Trade hereby specifies,

for the purpose of the entry Finished Leather all kinds appearing at Serial No:142, Chapter41, Schedule 2 Export Policy, of the Foreign Trade Policy 2009-14, that the items mentioned

in column 2 of the table hereunder shall constitute Finished Leather and the same may beexported without a license but subject to the terms and conditions specified against each item

in column 3 of the table hereunder.

Sl.

No.

Description of item Manufacturing Norms Conditions.

1 2 3

I Leathers with finishing coat(All substrates Goat and

Sheep skins and Bovinehides/sides calf skins including

splits)

a. Tanningb. Dyeing (optional)

c. Fatliquoringd. Finishing coat

II Suede Leathers (All substrates

including splits)

a. Tanning

b. Dyeing in light/pastel/medium/dark shades (in

case of doubt, the presence of dye to be ascertainedby chromatographic technique)c. Fatliquoring

d. Buffing to produce suede nape. Shaving/snuffing of the grain along the backbone

2 inches on either side in the case of goat and sheepskins and in the case of bovine hides/sides and calf

skins all over the grain side

III Nubuck Leathers (Allsubstrates including butts and

bends)

a. Tanningb. Dyeing in light/pastel/medium/dark shades (in

case of doubt, the presence of dye to be ascertainedby chromatographic technique)

c. Fatliquoring

d. Buffing on the grain to produce nap with writingeffect (or) Buffing on the grain and presence of oilin the case of oil nubuck leather

IV Bovine hides/sides basedLining Leathers:

Thickness less than or equal to 1.0 mma. Tanning

b. Dyeing in light/pastel/medium/dark shades (inthe case of doubt, the presence of dye to be

ascertained by chromatographic techniquec. Fatliquoring

V Gloving leathers (Allsubstrates):

Thickness should be less than or equal to 1.0 mmand run should be minimum of 15%

a. Tanningb. Dyeing (optional)

c. Fatliquoringd. Wax coat

VI Burnishable Leathers (Allsubstrates including butts and

bends)

a. Tanningb. Dyeing in light/pastel/medium/dark shades (in

case of doubt, the presence of dye to be ascertainedby chromatographic technique)

c. Fatliquoringd. Wax coat

e. Burnishable effect on rubbing (Minimum CIE ?L


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Organic layer separated from Butanol, acetic acid and water mixture taken in the ratio 4: 1: 5,

using a separating funnel is taken as the eluting solvent for TLC analysis.

Dye is extracted from the leather using dichloromethane and methanol (1: 1) mixture. The cutpieces of leathers are heated in a water bath with the solvent mixture for few miniutes.The

extracted dye is kept as a spot on the TLC paper and the strip is kept in the eluting solventsuch that the dye spot lies above the solvent level. The presence of the dye is confirmed by its

movement to a considerable distance and from the formation of a dye curve or peak on theTLC paper.

Fatliquoring Treating the leather with oil and/or fat, emulsified in water for rendering the

leather soft

Finishing Coat Finishing coat shall contain a film forming material/ binder in combination withcolorants such as pigments or dyes or a combination of both. The film forming material/binder

shall comprise materials singly or in combination such as proteins or synthetic acrylic orpolyurethane, vinyls lacquers or lacquer emulsions.

If necessary, microscopic examination of the surface at minimum 100 times magnification shall

be carried out to detect the finishing coat.

Note 2: - Microscopic examination for finish coat:

Binocular stereoscopic microscope with (two paired) objectives capable of viewing the objectsat a total magnification of 100X will be required. Stereoscopic microscope gives a three

dimensional view of the object.

Leather sample to be examined is placed on the stage of the microscope with the grain facing

the objectives and then the surface is focused. Two or three places in each of the fivelocations namely butt, belly (one each side of the back bone line) and neck or shoulder

examined.

To the naked eye, the grain surface may appear to be plain, but when focused undermicroscope, innumerable depressions can be seen on the surface. These depressions are due to

cleavages lines and hair pores. If finish coat is sprayed on the grain surface, it will be presentthroughout, including depressed areas and both the depressed and other areas will produce the

same type of reflection which is clearly visible under the microscope.

Buffing An operation to produce a clean flesh surface to produce nap on leather by the actionof emery wheel or a buffing machine

Shaving A mechanical operation of reducing the substance of leather to uniform thickness by

scrapping off layers from flesh or grain side

Snuffing The process of buffing the grain side of leather usually done by buffing machine,

with visible evidence of removal of grain

Oiling The operation of rubbing oil on the grain side of wet or sammed leather with the object

of making the leather soft and pliable; in the case of vegetable tanned leather also to protectthe color of tannage from darkening by oxidation.

Wax coat Wax particulate matter should be seen under Microscope (100x) after the

application of xylene on the grain surface.


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Note 3:-Microscopic examination of wax coat:

A small drop of xylene is placed on the surface of the leather. The surface is scrapped gently

using a glass rod. Leather is left for 2-3 minutes. The dried leather surface is observed undermicroscope for the presence of wax crystals on the surface.

Burnishable Effect Rubbing on grain surface of leather should show a distinct gloss with a

darkening of the shade giving rise to a burnishing effect. Minimum CIE ?L value of 5.0 on 10dry rubbing on SATRA or any other fastness tester

Pull up Effect Leather shall produce a distinct pull-up effect showing a contrast light color

from the base minimum CIE ?L value of +5 as measured by the reflectance spectrophotometer.

Wool Combing The operation through which wool entanglements are released.

Application of foil/film Acrylic/ PVC/PU foil or film

Rolling The operation of rolling the heavy leathers like sole leather using a heavy roller withrolling machine.

2. This issues in public interest.

(R.S. Gujral)Director General of Foreign Trade and

Ex Officio Additional Secretary to the Government of India(F.No. 01/91/180/1240 /AM10/Export Cell)

PUBLIC NOTICE NO. 22 DTD. 04/12/2009AMENDMENT IN APPENDIX 4D OF HBP-VOL-I REGARDING LIST OF AGENCIES AUTHORIZED TO

ISSUE GSTPIn exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy 2009-2014, the

Director General of Foreign Trade hereby makes the following amendment in Handbook ofProcedures Vol.I 2009-2014:

Appendix 4D is amended to read as under:

APPENDIX 4D

LIST OF AGENCIES AUTHORIZED TO ISSUE CERTIFICATION FOR GLOBAL SYSTEM OF TRADEPREFERENCES (GSTP), INDIA SRI LANKA FREE TRADE AGREEMENT (ISLFTA) AND CERTIFICATE

OF ORIGIN UNDER ASEAN-INDIA FREE TRADE AGREEMENT.

Export Inspection Council through their field offices known as Export Inspection Agencies with

57 offices all over India.

This issues in Public interest.Sd/-

(R.S. Gujral)


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Director General of Foreign Trade andEx-Officio Additional Secretary to the Govt. of India

(File No. 01/93/180/04/AM 09/ PC-2(B)

PUBLIC NOTICE NO.24 DTD.08/12/2009AMENDMENT IN TABLE-1 (FOCUS PRODUCTS) UNDER HEADING HANDLOOM PRODUCTS

In exercise of powers conferred under paragraph 2.4 of Foreign Trade Policy, 2009-14 the

Director General of Foreign Trade hereby makes the following amendments in the Handbook ofProcedures, Vol.I:

In Appendix 37D, Handbook of Procedures Vol. I, in TABLE 1 (FOCUS PRODUCTS), under the

heading HANDLOOM PRODUCTS, at Sl. No. 28, ITC (HS) Code 52091113 is added after the ITC(HS) Code 52091112, and ITC (HS) Code 52091119 is deleted.

This issues in public interest.

Sd/-(R.S. Gujral)Director General of Foreign Trade

PUBLIC NOTICE NO.25 DTD.09/12/2009AMENDMENT TO PARAGRAPH 4.19 OF HBP V.1 RELATED TO PORT OF REGISTRATION

In exercise of the powers conferred under Paragraph 2.4 of the Foreign Trade Policy, 2009-14,the Director General of Foreign Trade hereby makes the following amendments in Handbook of

Procedures, vol. 1:

1. The following ports shall be added at the end of Seaports/ Airports/ ICDs/ LCSs, as thecase may be, in paragraph 4.19 related to Port of Registration.

Seaports:- Bedi (including Rozi-Jamnagar), Dharamtar, Muldwarka, Porbander, Vadinar.

Airports:- Lucknow (Amausi), Rajasansi (Amritsar)

ICDs:- Babarpur, Bhadohi, Durgapur (Export Promotion Industrial Park), Kundli, Loni (District

Ghaziabad), Mandideep (District Raisen), Raipur, Talegoan (District Pune), Dhannad Rau(District Indore), Kheda (Pithampur, District Dhar), Patli (Gurgaon).

LCS :- Agartala, Amritsar Rail Cargo, Nepalganj Road, Sutarkhandi.

This issues in public interest.

Sd/-(R.S. Gujral)Director General of Foreign Trade


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NOTIFICATION NO. 18 DTD. 02/12/2009PERMISSION FOR EXPORT OF EDIBLE OIL IN SMALL CONSUMER PACKS REGARDING

S.O.(E) In exercise of the powers conferred by Section 5 read with Section 3(2) of the Foreign

Trade (Development & Regulation) Act, 1992 (No.22 of 1992) and also read with Para 1.3 andPara 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby amends, with

immediate effect, Notification No.60 (RE-2008)/2004-09 dated 20th November, 2008 read withNotification No.33 (RE-2008)/2004-09 dated 19th August, 2008, Notification No.98 (RE-

2008)/2004-2009 dated 17.3.2009, and Notification 04 / 2009-2014 dated 4.9.2009, as amendedfrom time to time.

2. With immediate effect Para 2 (i) of Notification No.60 (RE-2008)/2004-09 dated 20.11.2008

stands substituted as following:

i) The export of edible oils is permitted in branded consumer packs of up to 5 Kgs. subject toa limit of not exceeding 10,000 tons during 1.11.2009 to 31.10.2010. Such exports shall be

allowed only from Customs EDI Ports.

5. This issues in Public Interest.(R.S. GUJRAL)

Director General of Foreign TradeAnd Ex-Officio Additional Secretary to the Govt. of India

(Issued from F. No. 01/91/180/774/AM10/Export Cell)

NOTIFICATION NO. 19 DTD. 07/12/2009EXPORT OF ORGANIC WHEAT CONDITIONS REGARDING

S.O.(E) In exercise of the powers conferred by Section 5 read with Section 3(2) of the ForeignTrade (Development & Regulation) Act, 1992 (No.22 of 1992) and also read with Para 1.3 and

Para 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby makes, withimmediate effect, following amendments to Notification No.33(RE-2007)/2004-2009 dated 8th

October, 2007 as amended from time to time.

2. Following shall be added at the end of Para 2 of the Notification No. 33 (RE-2007)/2004-09dated 8.10.2007:

2.8 Ban on export of wheat shall, however, not be applicable to export of organic wheat as

follows:-

Tariff Item

HS Code

Item

Description

Nature of restriction

1001 Organic

Wheat

(i) Export of organic wheat duly certified by APEDA shall be

permitted subject to a limit of 5,000 MT per annum;

(ii) Export allowed is also subject to registration of contractswith APEDA, New Delhi prior to shipment;

(iii) Exports shall be allowed only from Customs EDI Ports.

3. The quantity of organic wheat to be exported shall be monitored on a monthly basis both by

the Customs Department as well as by DGCI&S, through monthly reports to be sent to theDepartment of Commerce / DGFT, as well as to the Department of Food & Public Distribution.


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4. All other provisions of the Notification No.33 (RE-2007)/2004-09 dated 8th October, 2007

shall remain unchanged, and shall continue to apply.

5. This issues in public interest.(R.S GUJRAL)

DIRECTOR GENERAL OF FOREIGN TRADEAND EX-OFFICIO ADDITIONAL SECRETARY TO THE GOVT. OF INDIA

(Issued from F. No. 01/91/180/773/AM10/EC)

NOTIFICATION NO. 20 DTD. 07/12/2009EXPORT OF ORGANIC NON-BASMATI RICE CONDITIONS REGARDING

S.O.(E) In exercise of the powers conferred by Section 5 read with Section 3(2) of the ForeignTrade (Development & Regulation) Act, 1992 (No.22 of 1992) and also read with Para 1.3 and

Para 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby makes, withimmediate effect, the following amendment to Notification No.38 (RE-2007)/2004-2009, dated

15.10.2007 read with Notification No. 93 (RE-2007)/2004-2009 dated 1.4.2008, as amendedfrom time to time.

2. Following shall be added at the end of Para 2.1 of the Notification No. 93 (RE-2007)/2004-09

dated 1st April, 2008:

2.1.10 With immediate effect, ban on export of Non-basmati rice shall also not be applicableto export of organic Non-basmati rice as follows:-

Tariff Item

HS Code

Item Description Nature of restriction

10061090

1006200010063010

1006309010064000

Organic Non-

basmati rice

(i) Export of organic Non-basmati rice duly certified by

APEDA shall be permitted subject to a limit of 10,000 MTper annum;

(ii) Export allowed is also subject to registration of

contracts with APEDA, New Delhi prior to shipment;

(iii) Exports shall be allowed only from Customs EDIPorts.

3. The quantity of organic Non-basmati rice to be exported shall be monitored on a monthly

basis both by the Customs Department as well as by DGCI&S, through monthly reports to besent to the Department of Commerce / DGFT, as well as to the Department of Food & Public

Distribution.

4. All other provisions of the Notification No.93 (RE-2007)/2004-09 dated 1.4.2008 as amendedfrom time to time, shall remain unchanged, and shall continue to apply.

5. This issues in public interest.

Sd/-

(R.S GUJRAL)DIRECTOR GENERAL OF FOREIGN TRADE

AND EX-OFFICIO ADDITIONAL SECRETARY TO THE GOVT. OF INDIA(Issued from F. No. 01/91/180/775/AM10/EC)


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POLICY CIRCULAR NO. 18 DTD. 08/12/2009ADMISSIBILITY OF DEPB BENEFIT UNDER DEPB - RUBBER COMPOUNDED

SHEETS/RINGS/GASKETAttention is invited to the DEPB entry serial number 507 (earlier entry No.547) for the export

product Rubber Compounded Sheets/Rings/Gasket stated their in. Representations werereceived from Trade and Industry earlier as to whether Door mats/Rubber mats are covered

under the DEPB entry serial No.507 of Product Group Chemicals in the DEPB Rates Schedule.It is informed that an petition (s) filed by the petitioners in the Honble High Court of Kerala,

the Honble High Court directed to issue clarification in this regard.

2. Accordingly, the matter was again taken up in the DEPB Committee (Inter-ministerialCommittee having representatives of Technical Authority as well) meeting held on 29th

October 2009 and after detailed deliberations, the following decisions was taken:-

Committee discussed the case afresh in details . Technical members present in thecommittee were of firm view that the said DEPB entry is meant for the specific export product

i.e. Rubber Compounded Sheets/Rings/Gasket. Committee was of the view thatDoormats/Rubber mats are further value added product and hence the export price of

Doormats/Rubber mats, in normal case, shall be higher than the price of Rubber CompoundedSheets. It also noted that all Industry DEPB rates are calculated based on customs duties on

specific inputs used, their import prices and the export price of the final product and hencemore the value addition, the less the DEPB rate. Committee observed that the DEPB rate and

the value cap notified against the product as indicated in the DEPB entry serial number 507(earlier entry No.547)of Chemicals product Group was based on the price parameters for the

product Rubber Compounded Sheets/ Rings/Gasket only and not for the value addedproducts such as Doormat/Rubber mats. Accordingly the Committee decided to recommend

DGFT for issuance of clarification in compliance with Honble High Court order, as statedabove.

3. Hence it is clarified for information to all concerned that the product Doormat/Rubbermats is not covered under the DEPB entry meant for the product Rubber Compounded

Sheets/ Rings/Gasket mentioned in the DEPB rate schedule.

This issues with the approval of Competent Authority.Sd/-

(Rita Mahna)

Dy. Director General of Foreign TradeTele:2361562

Extn.288(Issued from File No. 01/94/180/00638/AM10/PC-4(B)


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CUSTOMS AND CBECAmendments issued w.e.f. 01.12 .09 to 10.12.09

PUBLIC NOTICE

PN No.91 Dtd.30.11.09** Procedure for the grant of refunds in the cases otherthat SAD refund

PN No.92 Dtd.02.12.09** Assessment,Examination of Prime Steel including

Stainless Steel Sheets, Coils, Plates, Tin Plates, etc.

PN No.93 Dtd.03.12.09** Procedure for handling Grievance received from tradeand other stake holders

TARIFF NOTIFICATIONS

Cus Ntfn No.127 Dtd.02.12.09** Anti dumping duty on ceramic glazed tiles other thanvitrified tiles (69089090)

Cus Ntfn No.128 Dtd.02.12.09** Rescinded Anti dumping duty on ceramic glazed tilesother than vitrified tiles (69089090) vide notification

No. 62/2009-Cus.

Cus Ntfn No.129 Dtd. Not available on site

Cus Ntfn No.130 Dtd.03.12.09** Change the description of goods under the Customs

Tariff Act, 1975(Fertilizers and all inputs/ rawmaterials for use in the manufacture of fertilizers)

Cus Ntfn No.131 Dtd.04.12.09** The safeguard duty imposed on import of caustic soda

lye

Cus Ntfn No.132 Dtd.08.12.09** Anti dumping Duty on Complete Synchronous DigitalHierarchy (SDH) equipment including in CKD / SKD

NON TARIFF NOTIFICATIONS

Cus (NT) Ntfn No.176 Dtd.30.11.09* CBEC revises tariff value of poppy seeds and brass scrap(all grades)

Order Dtd.01.12.09** Appoints Common Adjudicating Authority

Order Dtd.02.12.09** Appoints Common Adjudicating Authority

CBEC CIRCULARS

Cus Cir No.34 Dtd.30.11.09** Inclusion of barge charges incurred for transportingimported goods from the Mother Vessel at outer

anchorage point to the place of unloading in theassessable value of goods for purpose of charging

Customs Duty in terms of Customs Valuation Rules,1988- regarding.


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PUBLIC NOTICE NO.91 DTD.30/11/2009PROCEDURE FOR REFUND OTHER THAN SAD REFUND REG.

The following procedure shall be followed for the grant of refunds in the cases other that SAD

refund

1) The T.A./S.T.A. posted in CRC-I shall receive the applications as per the workallocated to these sections. They shall give a dated stamp acknowledgement either on the

forwarding letter of the refund application or on the Importers copy of the application. At thisstage the receipt should make it clear that the application has not been scrutinized for its

completeness. All these applications received on a particular day shall be put up to theconcerned Asstt./Dy. Commissioner for their signature either on the same day or on the next

working day. Once these applications signed by the Asstt./Dy. Commissioner, the T.A./S.T.A.shall enter them in the master register maintained for the purpose and assign them the file

number. The same file number shall be endorsed on the refund applications. Thereafter, thedetails of the refund claim shall be entered in a soft version on computer.

2) Thereafter, the Examining Officer / Preventive Officer or T.A./S.T.A. shall put up thefile to the Appraising Officer / Supdt. (CRC) and, if required, a Deficiency Memo shall beprepared and issued. These applications are required to be scrutinized for their completeness

within ten working days of their receipt, for giving acknowledgement by the proper officer asper the Customs Refund Application (Form) Regulations, 1995. Hence, if any deficiency is foundin the application or any document is required by the department, the same shall be informed

at this stage of initial scrutiny itself within ten working days of the initial receipt. This willavoid any chance for raising repeated queries to the applicant, in a piece-meal manner and

bring certainty in dealing with refund applications

3) Processing of Refund: After completing the above requirements the ExaminingOfficer/Preventive Officer/Appraising Officer / Supdt. Shall scrutinize the refund applicationfound to be complete in all respects by Customs, after scrutiny as above, shall be processed on

first-come-first served basis so as to decide whether the whole or any part of the duty andinterest paid by the applicant is refundable, in its totality with reference to Notifications,

Boards Circulars, Public Notices and other instructions or guidelines on the subject for theiradmissibility or otherwise with specific remarks/analysis in respect of all aspects of the refund

claim viz. the time limit; the merits and the unjust enrichment aspect. Thereafter, the officershall put up a detail proposal to Asstt./Dy. Commissioner for their perusal and orders. CRC

shall also verify from the list of arrears of confirmed demand pending against the applicant sothat the same can be recovered or adjusted if the refund amount is found admissible for

sanction.

4) The Asstt./Dy. Commissioner shall decide the refund claim on merit either by grantingthe refund or in case, there are infirmities, by rejecting/reducing the claim. The rejection

shall not be without giving a Personal Hearing. In either case a speaking order-in-original shallbe issued after obtaining a running O-in-O no. from Appraising Main (Import). If the refund

amount sanctioned is less than Rs. 50000/-, no O-in-O is required to be issued. However incase of rejection/reduction of claimed amount, order-in-original shall be issued in all cases.

The speaking order granting refund of the full or a part of the amount claimed or rejected,should include findings in respect of all three aspects namely the time limit, merit and unjust


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enrichment of the refund claim. Even if a claim is liable for rejection on one of the grounds,findings in respect of other two grounds should also be elaborated, to avoid repetitive work at

various levels. Before issuing the O-I-O the file shall be forwarded to IAD for Pre-audit, if theamount sanctioned is Rs. 5 lakh or more. After Pre-audit, the file shall be forwarded back to

CRC-I. The Non-payment Certificate from accounts department is not required before passingthe Order-in-original sanctioning the refund. One copy of the Order-in-Original shall be marked

to CAO/Cash Deptt., JNCH. The details of orders issued shall be entered in the registermaintained for this purpose in CRC section.

5) Once the refund is sanctioned by the Astt./Dy. Commissioner and after issuing theorder-in-original, the T.A./S.T.A. shall prepare R.O.(Refund Order) in the prescribed format

and submit it to the A.O. / Supdt. for signature. Thereafter, the R.O.s shall be handed over tothe applicant or his authorized person or be dispatched by the Speed Post.

6) Thereafter AC will mention this fact of refund having been so sanctioned against theparticular Bs/E on EDI system, in the Departmental Comments column available in the EDIsystem. For this purpose out of charge is required to be cancelled by System Manager for these

B/Es . Once out of charge is cancelled, Bs/E are to be recalled by the AC and in theDepartmental Comments column entries are to be made. In this entry the Refund File No.,

Refund amount, OIO No. has to be compulsorily mentioned. Thereafter Docks AO will have togive Dummy Out of charge to the B/Es. For this purpose Docks A.O. will be deputed to the

Refund Section by the ADC/JC(Docks) and the officer so deputed would visit CRC Section for anhour every day in the fore noon.

7) The processing of refund claims, which are found complete in initial scrutiny, will becompleted in all respect in CRC within a period of one month.

8) Upon issuance of refund order, the file would be forwarded to Accounts Branch forissuance of cheque. In accounts branch, the relevant details would be entered in the Chequeissuance register. Once details are duly entered, CAO would make an endorsement in the said

register and issue Cheque Number. Thereafter, ACAO/DOS would verify the arithmeticalcorrectness of refund amount. However, Account section is not required to check the

documents like B/E, or any other document which have already been checked by the CRCsection. Thereupon, NPC(No Payment Certificate) clerk /TA would check and make necessary

endorsement in the challan and the duty payment scroll regarding non-payment of refundearlier. After this, refund cheque and envelope would be prepared by the concerned TA/STA.

The cheque would be signed by the CAO and issued the same day. The whole process in theaccounts branch would be completed within three working days. The cheque issuance register

would be produced on weekly basis to Additional Commissioner in charge of refund section forverification, who would make appropriate endorsement in this regard. After issue of cheque,

file will be sent back to the CRC section and CRC section shall complete the Post Auditformalities.

9) The procedure as mentioned in para 8 shall also apply mutatis mutandis in SAD Refund

case.

(A.K.Das)COMMISSIONER OF CUSTOMS (IMPORT)NHAVA SHEVA.


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PUBLIC NOTICE NO.92 DTD.02/12/2009ASSESSMENT,EXAMINATION OF PRIME STEEL INCLUDING STAINLESS STEEL SHEETS, COILS,

PLATES, TIN PLATES, ETC.It is prescribed in Bureau of Indian Standards, ASTM and Other International Standards that the

purchaser of Steel products shall obtain a proper Mill Test Certificate (MTC ) from themanufacturer wherever required and the goods shall be marked with the details such as

manufacturers name, specification, heat numbers, dimensions, finish, chemical compositionetc. Accordingly, it has been the practice to assess the consignments of H.R./C.R. Steel

including Stainless Steel Sheets/ Coils/ Plates/ Tin Plates etc. declared to be Prime / StockLot/ Ex-Stock/ Prime Excess on the basis of a proper Mill Test Certificate containing the details

viz. Heat Number, finish, quality, dimensions, chemical composition etc. However, it has beennoticed that some of the Importers/CHAs are not producing MTC and such documents to verify

the correctness of the declaration regarding Prime / Stock Lot/ Ex-Stock nature ofconsignments being imported.

2. In this regard, all the Importers/CHAs are directed to furnish inter alia, the following

documents wherever consignments of H.R./ C.R. Steel including Stainless Steel Sheets/ Coils/Plates declared to be Prime/ Stock Lot/ Ex-Stock / Prime Excess are imported:-

1) Copy of Invoice2) Copy of Packing List indicating details of Sizes, quantity, weight, thickness etc.3) Manufacturers Mill Test Certificate certifying, Heat No., finish, Chemical Composition,Grade etc.,

4) Country of Origin Certificate (Original), and5) Bill of Lading.3. The officers in Docks while examining such consignments are required to compare the

details given in the MTC with those marked on goods / Packages. If the importer fails tosubmit such a MTC, the claim made by importers that goods are Prime / Stock lot / Ex-stock /Prime Excess may not be accepted and all such consignments shall be considered as

Secondary / Defective / Seconds only and assessed accordingly.

In case of doubt regarding the nature/grade of the goods, the goods may be referred for test orto SIIB for further investigation, if necessary.

( A. K. DAS)COMMISSIONER OF CUSTOMS (IMPORT),JNCH, NHAVA SHEVA.To,

All the concerned.

Copy to :-

1. The Chief Commissioner of Customs, JNCH, Sheva.2. The Commissioner of Customs (Import/Export/Appeals), JNCH, Sheva.3. The BCHAA4. All other trade Associations.5. Notice Boards.6. Guard file.


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PUBLIC NOTICENO.93 DTD.03/12/2009PROCEDURE FOR HANDLING GRIEVANCE RECEIVED FROM TRADE AND OTHER STAKE

HOLDERS-REG.Various references including complaints are received from time to time in the Office of the

Chief Commissioner of Customs, Commissioner of Customs (Imports), Commissioner of Customs(Exports) and Additional Commissioners/Joint Commissioners from Trade and other Stake

holders for redressal of grievances they have in Customs matters. These grievances are beingmonitored presently as Grievance Special Watch and are being attended to in time boundmanner so as to ensure highest level of services delivery to all the Stake holders and Trade.Considering the volume of Grievance Special Watch being received, it has been decided to

formalize the process for the disposal of such communications/Correspondence by adopting thefollowing procedures with immediate effect.

2. The procedure for disposal of Grievance Special Watch:

(A) Chief Commissioners OfficeThe communications/correspondences addressed to Chief Commissioner are

received by Senior PA/Staff in the Chief Commissioners Office. Upon receipt, the Senior P.A.

would segregate the communications/correspondence wherever any redressal of grievance issought and mark it as Grievance Special Watch (GSW). An entry of GSW would be made in

the register made in this regards. Upon making entry in GSW register, Sr PA would send a copyof GSW to the concerned Deputy Commissioner. Simultaneously, GSW would be put up for

perusal and directions of the Chief Commissioner. The Concerned Dy. Commissioner, within aperiod of 3-4 hours, will report to the Chief Commissioner, along with the file, the reasons for

pendency or non-redressal of grievance. In this context, wherever necessary, the concernedAddl. Commissioner/Joint Commissioner will also be present in this discussion. Based on the

facts and information available with the Department/in the file, a view would be taken as towhether the issue could be resolved and grievance could be redressed by the Department or asto whether for lack of information or for any other reasons, the redressal of grievance is not

feasible immediately. In cases where delay is anticipated, the complainant would be informed,on the same day or latest by next day, the reasons for non-redressal. Further, requirement of

any information from the complainant would also be spelt out in this communication. In othercases, expeditious action would be taken to resolve the issue at the earliest but not later than

three working days. The decision/action taken for grievance redressal would be communicatedto the complainant by post/fax/e-mail.

(B) Disposal of complaints received by Commissioner of Customs (Import) Commissioner ofCustoms (Export), and Additional/Joint Commissioner:

The above procedure, as outlined in respect of grievances addressed to Chief

Commissioner, would mutatis-mutandis apply to the complaints addressed to and dealt byCommissioner of Customs (Import), Commissioner of Customs (Export), and Additional/Joint

Commissioner, whether or not endorsed to the Chief Commissioner. In case complaints areendorsed to the Chief Commissioner, a copy of reply indicating the action taken will be

endorsed to Chief Commissioner Office.

3. The objective of this Facility Notice is to make Public/Trade/Stake holders aware of

the Grievance Redressal Mechanism that has been put in place to fulfill our commitment forhighest level of service delivery.

4. Any difficulty faced in implementation of this Facility Notice may be brought to thenotice of the undersigned immediately.

This issues with the approval of the Chief Commissioner.


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(G.D. Lohani)Addl. Commissioner of Customs,CCO/JNCH.

ToAll Concerned.

CUSTOM NOTIFICATION NO. 127 DTD. 02/12/2009ANTI DUMPING DUTY ON CERAMIC GLAZED TILES OTHER THAN VITRIFIED TILES (69089090 )

G.S.R. (E).- Whereas, in the matter of import of ceramic glazed tiles other than vitrified tiles

where at least one of the sides (length or width) exceeds 17 inches or 431.80 millimeters (mm)or 43.18 centimeters (cm) or 1.4167 feet (hereinafter referred to as the subject goods), falling

under tariff item 6908 90 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),originating in or exported from China PR (hereinafter referred to as the subject country), the

designated authority, in its preliminary findings vide notification No. 14/16/2008-DGAD, datedthe 22nd April, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1, dated

the 27th April, 2009 had come to the conclusion that

(a) the subject goods had been exported to India from the subject country below its normalvalue;

(b) the domestic industry had suffered material injury;

(c) the injury had been caused by the dumped imports from subject country,

and had recommended imposition of provisional anti-dumping duty on all imports of subjectgoods originating in, or exported from, the subject country;

And whereas on the basis of the aforesaid preliminary findings of the designated authority, the

Central Government has imposed an anti-dumping duty vide notification of the Government ofIndia in the Ministry of Finance (Department of Revenue), No. 62/2009-Customs, dated the 15th

June, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 418(E), dated the 15th June, 2009;

And whereas the designated authority vide its final findings vide notification No. 14/16/2008-

DGAD, dated the 9th October, 2009, published in the Gazette of India, Extraordinary, Part I,Section 1, dated the 12th October, 2009, has come to the conclusion that

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

value;

(b) the domestic industry has suffered material injury;

(c) the injury has been caused by the dumped imports from subject country,

and has recommended imposition of definitive anti-dumping duty on all imports of subjectgoods from the subject country in order to remove the injury to the domestic industry;

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

Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessmentand Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules,


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1995, the Central Government, on the basis of the aforesaid final findings of the designatedauthority, hereby imposes on the imports into India of goods falling under tariff item of the

First Schedule to the said Customs Tariff Act as specified in column(2) of the Table below, thedescription of which is specified in corresponding entry in column(3), the specification of which

is specified in corresponding entry in column(4), originating in the country specified incorresponding entry in column(5), exported from the country specified in the corresponding

entry in column(6), produced by the producers specified in the corresponding entry incolumn(7) and exported by the exporters specified in the corresponding entry in column(8), an

anti-dumping duty at the rate equal to the amount specified in the corresponding entry incolumn(9) and as per the unit of measurement specified in the corresponding entry in column

(10) and payable in the currency specified in the corresponding entry in column(11) and of thesaid Table.

Table

TariffItem

Descriptionof Goods

Specification Countryoforigin

CountryofExport

Producer Exporter DutyAmount

Unit ofMeasurement

C

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

Foshan

LungoCeramicsCo. Ltd.

FoshanSandebo

CeramicsCo. Ltd.

New ZhongYuanCeramics

Import &Export Co.

Ltd. of

GuangdongFoshanXinnanyue

BuildingCeramics

Co., Ltd.

6908

9090

Ceramic

Glazed tilesother thanvitrified

tiles

Ceramic

Glazed tileswhere atleast one of

the sides(length or

width)exceeds 17

inches or431.80Millimeters

(MM) or43.18

Centimeters(CM) or

1.4167 feet.

China

PR

China

PR

Foshan

BailifengBuildingMaterials

Co. Ltd.(formerly

known asFoshan

New ZhongYuanCeramics

Co. Ltd.)

Foshan

XinyueCeramics

Co., Ltd.

Nil SQM R

-do- -do- -do- China

PR

China

PR

Sichuan

New ZhongYuan

CeramicsCo. Ltd.

Sichuan

New ZhongYuan

CeramicsCo. Ltd.

Nil SQM R

-do- -do- -do- ChinaPR

ChinaPR

GuangdongWinto

CeramicCo. Ltd.

GuangdongWinto

CeramicCo. Ltd.

Nil SQM R


ChinaPR

FoshanSanshui

Newpearl

FoshanNewpearl

Trade Co.

Nil SQM R


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BuildingCeramics

IndustrialCo., Ltd.

or

Foshan

SanshuiSummit

CeramicsCo. Ltd.

Ltd.


ChinaPR

Any other thancombination at S. No. 1

to 4 above

137/- SQM R

-do- -do- -do- China

PR

Any

otherthan

China

PR

Any Any 137/- SQM R

-do- -do- -do- Anyother

thanChina

PR

ChinaPR

Any Any 137/- SQM R

2. The anti-dumping duty imposed under this notification shall be levied with effect from thedate of imposition of the provisional anti-dumping duty i.e. the 15 th June, 2009.

[F. No.354/117 /2009-TRU](Prashant Kumar)

Under Secretary to the Government of India

CUSTOM NOTIFICATION NO. 128 DTD. 02 /12/200 9RESCINDED ANTI DUMPING DUTY ON CERAMIC GLAZED TILES OTHER THAN VITRIFIED TILES

(69089090) VIDE NOTIFICATION NO. 62/2009-CUS.G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 9A of theCustoms Tariff Act, 1975 (51 of 1975), read with rules 13, 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 rescinds the notificationof the Government of India in the Ministry of Finance (Department of Revenue), No. 62/2009-

Customs, dated the 15th June, 2009, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number G.S.R. 418(E), dated the 15th June, 2009, except asrespect things done or omitted to be done before such rescission.

[F. No.354/117 /2009-TRU](Prashant Kumar)



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CUSTOM NOTIFICATION NO. 130 DTD. 03/12/2009CHANGE THE DESCRIPTION OF GOODS UNDER THE CUSTOMS TARIFF ACT, 1975( FERTILIZERS

AND ALL INPUTS/ RAW MATERIALS FOR USE IN THE MANUFACTURE OF FERTILIZERS)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 thepublic interest so to do, hereby makes the following further amendment in the notification of

the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2006-Customs, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary,

vide number G.S.R. 92(E), dated the 1st March, 2006, namely:-

In the said notification, in the Table, against S. No. 4, for the entry in column (3), the entry,Fertilizers and all inputs/ raw materials for use in the manufacture of fertilizers shall be

substituted;

[F. No. 341/111/2009-TRU](Prashant Kumar)


Note: The principal notification No. 20/2006-Customs, dated the 1st March, 2006 was publishedin the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1st March, 2006

and was last amended by notification No. 97/2008-Customs, dated the 18th August, 2008 whichwas published in the Gazette of India, Extraordinary, vide number G.S.R. 599(E), dated the

18th August, 2008.

CUSTOM NOTIFICATION NO.131 DTD.04/12/2009THE SAFEGUARD DUTY IMPOSED ON IMPORT OF CAUSTIC SODA LYE

Whereas, in the matter of import of Caustic Soda lye, falling under tariff item 2815 12 00 ofthe First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the

said Act), the Director General (Safeguard), in preliminary findings vide number G.S.R.754(E),dated the 15th October, 2009, published in the Gazette of India, Extraordinary, Part II, Section

3, Sub-section (i), dated the 15th October, 2009, had come to the conclusion that increasedimports of Caustic Soda lye into India had caused and threatened to cause further serious injury

to the domestic producers of Caustic Soda lye and it necessitates the imposition of provisionalsafeguard duty on imports of Caustic Soda lye into India;

Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8B of the said

Act, read with rules 10 and 14 of the Customs Tariff (Identification and Assessment ofSafeguard Duty) Rules, 1997, the Central Government after considering the said findings of the

Director General (Safeguard), hereby imposes on Caustic Soda lye, falling under tariff item2815 12 00 of the First Schedule to the said Act, when imported into India, a safeguard duty at

the rate of 15 per cent. ad valorem.

2. Nothing contained in this notification shall apply to imports of Caustic Soda lye fromcountries notified as developing countries under clause (a) of sub-section (6) of section 8B of

the said Act, other than the People's Republic of China, Indonesia, Qatar, Saudi Arabia and

Thailand.

3. The safeguard duty imposed under this notification shall be effective upto and inclusive of

the 3r d March, 2010(unless revoked, superseded or amended earlier).

Sd/-(Prashant Kumar)Under Secretary to the Government of India.


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F.No.354/225/2009-TRUIssued by:Ministry of Finance(Department of Revenue)New Delhi

CUSTOM NOTIFICATION NO. 132 DTD. 08/12/200 9ANTI DUMPING DUTY ON COMPLETE SYNCHRONOUS DIGITAL HIERARCHY (SDH) EQUIPMENT

INCLUDING IN CKD / SKD AND INCLUDING ITS PARTS AND COMPONENTS WHICH HAVE ADEDICATED USE FOR THE EQUIPMENT (851762 )

G.S.R. (E).- Whereas, in the matter of import of all kinds of Synchronous Digital HierarchyTransmission Equipment (hereinafter referred to as the subject goods), falling under sub-

heading 8517 62 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originatingin or exported from, Peoples Republic of China (China PR) and Israel (hereinafter referred to

as the subject countries), the designated authority, in its preliminary findings vide notificationNo. 14/2/2009-DGAD, dated the 7th September, 2009, published in the Gazette of India,

Extraordinary, Part I, Section 1, dated the 7th September, 2009, has come to the conclusionthat

i) the subject goods have entered the Indian market from the subject countries at prices less

than their normal values in the domestic markets of the exporting countries;

ii) the dumping margins of the subject goods imported from the subject countries aresubstantial and above de minimis;

iii) the domestic industry has suffered material injury and the injury has been caused to thedomestic industry both by volume and price effect of dumped imports of the subject goods

originating in or exported from the subject countries,

and has recommended imposition of provisional anti-dumping duty on all imports of the subjectgoods 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, Assessmentand Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules,

1995, the Central Government, on the basis of the aforesaid preliminary findings of thedesignated authority, hereby imposes on the goods, the description of which is specified in

column (3) of the Table below, falling under sub-heading of the First Schedule to the saidCustoms Tariff Act as specified in the corresponding entry in column (2), originating in the

country as specified in the corresponding entry in column (4) and produced by the producer asspecified in the corresponding entry in column (6), when exported from the country as

specified in the corresponding entry in column (5), by the exporter as specified in the

corresponding entry in column (7), and imported into India, an anti-dumping duty at the rate tobe worked out as percentage of the CIF value of imports of the subject goods as specified inthe corresponding entry in column (8) of the said Table.

Table

S.No.

Sub-heading

Description Countryoforigin

Countryofexport

Producer Exporter Amount Unit ofMeasurem

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


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1 8517 62 CompleteSynchronous

DigitalHierarchy

(SDH)equipment

including inCKD / SKD

andincluding its

parts andcomponents

which havea dedicated

use for theequipment

ChinaPR

ChinaPR

M/S FibrehomeTelecommunication

Technologies Ltd.

M/S FibrehomeTelecommunication

Technologies Ltd.

236% % of CIFValue of

Imports

2 -do- -do- ChinaPR

ChinaPR

Alcatel-LucentShanghai Bell Co.

Ltd.

Alcatel-LucentShanghai Bell Co.

Ltd.

29% % of CIFValue of

Imports

3 -do- -do- ChinaPR ChinaPR M/S HuaweiTechnologies Co.,Ltd.

M/S HuaweiTechnologies Co.,Ltd

50% % of CIFValue ofImports

4 -do- -do- ChinaPR

ChinaPR

Any othercombination than

as at Sl. 1, 2 and 3above

Any 236% % of CIFValue of

Imports

5 -do- -do- ChinaPR

Israel M/S Hangzhou ECITelecommunicationCo. Ltd

M/S ECI TelecomLtd., Israel

93% % of CIFValue ofImports

6 -do- -do- ChinaPR

Israel Any other thancombination as at

Sl.No.5 above

Any 236% % of CIFValue of

Imports

7 -do- -do- ChinaPR

Any Any Any 236% % of CIFValue ofImports

8 -do- -do- Anyother

thanIsrael

ChinaPR

Any Any 236% % of CIFValue of

Imports

9 -do- -do- Israel Israel M/S ECI TelecomLtd., Israel

M/S ECI TelecomLtd., Israel

Nil % of CIFValue of

Imports

10 -do- -do- Israel Israel Any other than

combination as atSl. No. 9 above

Any 37% % of CIF

Value ofImports

11 -do- -do- Israel Any Any Any 37% % of CIFValue of

Imports

12 -do- -do- Any

otherthan

ChinaPR

Israel Any Any 37% % of CIF

Value ofImports


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Note.- For the purposes of this notification, CIF value means assessable value as determined

under section 14 of the Customs Act, 1962 (52 of 1962).

[F. No. 354/204/2009-TRU](Limatula Yaden)

Deputy Secretary to the Government of India

CUSTOM NOTIFICATION NO. 176 (NT) DTD. 30/11/2009CBEC REVISES TARIFF VALUE OF POPPY SEEDS AND BRASS SCRAP (ALL GRADES)

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 3rdAugust 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/tariffitem

Description ofgoods

Tariffvalue US$ (PerMetricTonne)

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

1 1511 10 00 Crude Palm Oil 447 (i.e.

nochange)

2 1511 90 10 RBD Palm Oil 476 (i.e.

nochange)

3 1511 90 90 Others Palm Oil 462 (i.e.

nochange)

4 1511 10 00 Crude Palmolein 481 (i.e.no

change)

5 1511 90 20 RBD Palmolein 484 (i.e.

nochange)

6 1511 90 90 Others Palmolein

483 (i.e.no

change)7 1507 10 00 Crude Soyabean

Oil

580 (i.e.

nochange)

8 7404 00 22 Brass Scrap (allgrades)

3402

9 1207 91 00 Poppy seeds 3144

[F. No. 467/14/2009-Cus.V]


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(SATISH KUMAR REDDY)Director to the Government of India

Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide

Notification No. 36/2001 Customs (N.T.), dated, the 3rd August, 2001 (S. O. 748 (E), dated,the 3rd August, 2001) and was last amended vide Notification No. 173/2009-Customs (N.T.),

dated, the 13th November, 2009 (S. O. 2890 (E) dated 13th November, 2009).

ORDER DTD.01/12/2009In exercise of the powers conferred under the Notification No. 37/2003-Customs (N.T.) dated

3rd June, 2003 issued under sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962),the Board hereby assigns the Show Cause Notice F.No. DRI/MZU/G/INV-02/08-09 dated

29.08.2009 issued in case of M/s. Rajat Pharmachem, Mumbai and others by the AdditionalDirector General, DRI, Mumbai to the Commissioner of Customs (Adjudication), Mumbai for

adjudication.

(Navraj Goyal)

Under Secretary to the Government of IndiaCopy for information and necessary action to:

1. The Commissioner of Customs (Adjudication), New Customs House, Ballard Estate Mumbai2. The Additional Director General, DRI, Mumbai Zonal Unit, 3rd floor, Old UTI Building, Opp.

Pathak Hall, New Marine Lines, Mumbai 400 0203. [email protected]

ORDER DTD.02/12/2009In exercise of the powers conferred under the Notification No. 37/2003-Customs (N.T.) dated

3r d June, 2003 issued under sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962),the Board hereby assigns the Show Cause Notice F.No. DRI/MZU/D/INV-03 (05)/08-09 (Fasttrac)

dated 30.01.2009 and Show Cause Notice F.No. DRI/MZU/D/INV-03 (05) (1)/08-09 (Tyres)dated 29.04.2009 issued in case of M/s. Fasttrac Impext Pvt. Ltd. and others by the Additional

Director General DRI, Mumbai, to the Commissioner of Customs (Adjudication), Mumbai foradjudication.

(Navraj Goyal)


CUSTOM CIRCULAR NO.34 DTD.30/11/2009INCLUSION OF BARGE CHARGES INCURRED FOR TRANSPORTING IMPORTED GOODS FROM THE

MOTHER VESSEL AT OUTER ANCHORAGE POINT TO THE PLACE OF UNLOADING IN THEASSESSABLE VALUE OF GOODS FOR PURPOSE OF CHARGING CUSTOMS DUTY IN TERMS OF

CUSTOMS VALUATION RULES, 1988- REGARDINGThe issue of inclusion of barge charges in the assessable value for the purpose of chargingcustoms duty in the case of goods imported where the goods are transported from Mother

Vessel at outer anchorage point to the place of unloading by barges has been under dispute. Ithas been brought to the notice of the Board that a large number of show cause notices and

provisional assessments on the issue are pending finalization.


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2. The matter has been examined by the Board in the light of the decision of the HonbleSupreme Court in the case of M/s. Ispat Indust r ies Ltd versus Commissioner of Cust oms

[ 2006 (202) ELT 561 SC] further reiterated vide orders in the cases of M/s. RelianceIndustries Ltd., M/s Essar Oil Ltd and M/s Gujarat State Fertilizers & Chemicals. The Supreme

Court has ruled in the aforesaid decision that -all contracts entered into with foreign sellersare either CIF contracts or FOB contracts with Bills of Lading nominating

Bombay/JNPT/Dharmatar as the ports of discharge. As such the cost of transport has alreadybeen included in the price paid to the seller under the CIF contract or an ascertainable freight

determined and paid by the buyer from the foreign port to the Indian Port. Hence a furtheraddition to the transport charges under Rule 9(2) of the Customs Valuation Rules, 1988 is

impermissible.

It was further held that It is not disputed that the freight up to the Dharmatar jetty hadbeen paid by the buyer. Hence, we cannot agree that additional transportation charges being

the charges for earring the goods by barges from the mother ship to the Dharmatar jetty haveto be added to the valuation. The fact that the mother ship could not come up to Dharmatar

jetty is an extraordinary situation (due to lack of draft) and hence any extra transportationcharge to meet this situation cannot, in our opinion, be added to the value of the goods. The

bills of lading show that the port of discharge was Mumbai port/JNPT/Dharmatar. In the billof entry, the FOB price, freight and insurance were shown separately in US dollars. Since

Dharmatar was also shown as the port of discharge the freight charges paid by the buyer tothe shippers included the charges for freight not only up to BFL but also to Dharmatar.

2.1 The Review Petition filed by the department in this case on the advice of the Ministry of

Law was dismissed by the Apex Court holding that Having gone through the Review petitionsand the papers connected therewith, we do not find any ground to review the aforesaid

judgement. The Review Petitions are dismissed accordingly. The Curative Petition was alsodismissed on February 10, 2009. Therefore, the decision of the Supreme Court in this case hasbecome final.

3. It may be noted that the above decision was rendered in the context of the provisions of

Section 14 of the Customs Act, 1962 and the Customs Valuation Rules, 1988 prevailing prior toOctober 10, 2007. Hence, all pending assessments with respect to the includibility of barge

charges under the provisions of Customs Valuation Rules, 1988 that are covered by the ratio ofthe decision of the Honble Supreme Court, should be finalized adopting the said ratio.

4. The present Customs Valuation Rules were notified on September 13, 2007 effective from

October 10, 2007. The explanation to Rule 10(2) of the said rules provides that the cost oftransport of the imported goods referred to in clause 10(2) (a) includes the ship demurrage

charges on charted vessels, lighterage or barge charges. Hence, the issue of includibility ofbarge charges in the value will be governed by the provisions of Section 14 of the Customs Act,

1962 read with the Customs Valuation (Determination of Price of imported Goods) Rules, 2007for the assessments arising in the period from October 10, 2007 onwards.

5. Difficulties, if any, faced in the implementation of this circular, may be immediately

brought to the notice of the Board.

Sd/-(M. Satish Kumar Reddy)Director (ICD)


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EXCISEAmendments issued w.e.f.01.12.09 to 02.12.09

TARIFF NOTIFICATION

Ntfn No.26 CE Dtd.04.12.09** Amends principal notification No. 6/2006-CentralExcise, dated the 1st March, 2006.

Ntfn No.27 CE Dtd.07.12.09** Amends NTF. NO. 50/2003-CE, DT. 10/06/2003

CBEC CIRCULARS

Cir No.906 Dtd.03.12.09** Regarding Circular No. 824/1/2006-CX-Clarificationregarding prospective implementation of orders

Cir No.907 Dtd.07.12.09** Clarification on issues related to reversal of cenvat

credit on WIP/ finished goods written off in the booksof accounts

SERVICE TAX NOTIFICATION

Ntfn No.43-ST Dtd.02.12.09** Regarding levy of service tax onbusiness auxiliary

service

NOTE: * COPY ENCLOSED

** EXPLANATORY NOTE IS GIVEN SEPARATELY


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NOTIFICATION NO.26 CE DTD.04/12/2009AMENDS PRINCIPAL NOTIFICATION NO. 6/200 6-CENTRAL EXCISE, DATED THE 1ST

MARCH, 2006.In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public

interest so to do, hereby makes the following further amendment in the notification of theGovernment of India, in the Ministry of Finance (Department of Revenue), No. 6/2006-Central

Excise, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary,vide number G.S.R.96(E), dated the 1st March, 2006, namely:-

In the said notification, in the Table, against S. No. 7, in column (3), in item (3), for the figure

and letters 20 cm, the figure and letters 10 cm shall be substituted.

[F.No.354/34/2008-TRU]

(Prashant Kumar)Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, videnumber G.S.R.96(E), dated the 1st March, 2006, and was last amended by notification No.

16/2009-Central Excise, dated the 7th July, 2009 and published vide number G.S.R. 474(E),dated the 7th July, 2009.

NOTIFICATION NO. 27-CE DTD. 07/12/2009AMENDS NTF. NO. 50/2003-CE, DT. 10/06/2003

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central

Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties ofExcise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of

the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), theCentral 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 theMinistry of Finance, Department of Revenue, No. 50/2003-Central Excise, dated the 10th June,

2003, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 472(E), dated the 10th June, 2003, namely: -

In the said notification, in ANNEXURE II, under heading 1. STATE OF UTTARAKHAND, in sub-

heading (8)DISTRICT PAURI GARHWAL, in Category (B), in the Table, against serial number38, in column (4), for the entries 7, 6, 2, 8 , the entries 46, 47, 52, 2 and 8 , shall be

substituted.(Limatula Yaden)

Deputy Secretary to the Government of India

[F.No. 354/214/2009-TRU]

Note:- The principal notification No. 50/2003-Central Excise, dated the 10th June, 2003, was

published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide numberG.S.R. 472(E), dated the 10th June, 2003 and was last amended by notification No. 1/2008-

Central Excise, dated the 18th January, 2008 vide number G.S.R. 42(E), dated the 18thJanuary, 2008.


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CIRCULAR NO.906 CX DTD.03/12/2009REGARDING CIRCULAR NO. 824/1/2006-CX-CLARIFICATION REGARDING PROSPECTIVE

IMPLEMENTATION OF ORDERSAttention is invited to Boards Circular No. 824 /1 /2006-CX dated 16th January, 2006 on the

aforesaid subject. It has been reported that some of the Commissionerates have taken a viewthat once an order has been passed on issues like classification/valuation etc., in that case, all

subsequent removals must follow the said order even though appeal of the assessee against thesaid order is pending. It has further been reported that in case of removal without conforming

to the said order, the goods have been seized on the ground that these have been cleared inviolation of the order passed by the Adjudicating Authority.2. The issue has been examined. It is clarified that the said circular nowhere provided forseizure of goods, which are cleared not in conformity with the adjudication order when the

appeal against the said order is pending. Therefore, in such cases protective show causenotices should be issued to safeguard the revenue, and seizure of goods only for the aforesaid

reason should not be effected.3. Trade & Industry as well as field formations may be suitably informed.

4. Receipt of this circular may kindly be acknowledged.5. Hindi version will follow.(Madan Mohan)Under Secretary to the Government of India

CIRCULAR NO. 907-CX DTD. 07/12/2009CLARIFICATION ON ISSUES RELATED TO REVERSAL OF CENVAT CREDIT ON WIP/ FINISHED

GOODS WRITTEN OFF IN THE BOOKS OF ACCOUNTS -REG.References have been received from field formations stating that as per Rule 3(5B) of CENVATCredit Rules, 2004, if the value of inputs is fully written off, then the manufacture is required

to pay an amount equal to cenvat credit taken. However, there is no provision to demandreversal of credit taken on inputs which have gone into manufacture of work in progress (WIP),

semi finished goods and finished goods which have also been written off fully in the books ofaccounts.

2. The matter has been examined. Rule 3(5B) of the CENVAT Credit Rules, 2004, provides thatif the value of any input on which cenvat credit has been taken is written off fully in the books

of accounts, then the manufacturer is required to reverse the credit taken on the said input. Asfar as finished goods in concerned, it is stated that excise duty is chargeable on the activity of

manufacture or production. Even though liability for payment of tax has been postponed to thetime of removal of goods for the factory, but still the legal liability to pay the excise duty has

been fastened on the goods, when it has been manufactured or produced. Therefore, normallyall goods manufactured suffer excise duty at the time of removal, but if the manufactured

goods are destroyed due to natural causes etc., Rule 21 of Central Excise Rules, 2002, providesfor remission of duty. Further, Rule 3(5C) of CENVAT Credit Rules, 2004, also requires reversal

of credit on the inputs when the duty is ordered to be remitted under the said Rule 21.Therefore, if the goods have been manufactured, in that case, a manufacturer is liable to pay

excise duty unless duty is remitted under Rule 21. Therefore, if the value of finished goods is

written off, the manufacturer would be liable to pay excise duty or he would be required toreverse the credit on the inputs used, if duty has been remitted on finished goods.

3. As regard writing off work in progress (WIP), it is stated that if the WIP has reached thestage, when it can be considered as manufactured goods, in that case, the same treatment as

applicable to finished goods, discussed in para2 above would apply. However, if the activitycarried out on the WIP goods cannot be considered as amounting to manufacture, in that case,

the said goods should be considered as input and the treatment for reversal of creditapplicable to input would be appli cable.


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4. Trade & Industry as well as field formations may be suitably informed.

5. Receipt of this circular may kindly be acknowledged.

6. Hindi version will follow.

Yours faithfully,

(Amish Kumar Gupta)OSD (CX-8)

F.No.267/141/2009-CX8

NOTIFICATION NO.43 ST DTD.02/12/2009REGARDING LEVY OF SERVICE TAX ONBUSINESS AUXILIARY SERVICE

G. S. R. (E).- Whereas the Central Government is satisfied that a practice was generallyprevalent regarding levy of service tax ( including non-levy thereof ), under section 66 of the

Finance Act, 1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable servicenamely business auxiliary services specified in sub-clause (zzb) of clause 105 of section 65 of

the Finance Act provided by a person ( hereinafter called the service provider) to any otherperson ( hereinafter called the service receiver) during the course of manufacture or

processing of alcoholic beverages by the service provider, for or on behalf of the servicereceiver, and that such services being a taxable service were liable to service tax under the

said sub-clause (zzb) of clause 105 of section 65 of the Finance Act with effect from 1 st day ofSeptember 2009, which was not being levied according to the said practice during the period

commencing from the 1 st day of September, 2009 and ending with the 22nd day of September,2009;

Now, therefore, in exercise of the powers conferred by section 11 C of the Central Excise Act,1944 (1 of 1944), read with section 83 of the Finance Act, the Central government hereby

directs that the service tax payable on the said taxable service, namely business auxiliaryservice provided by the service provider to the service receiver, during the course of

manufacture or processing of alcoholic beverages by the service provider, for or on behalf ofthe service receiver, which was not being levied in accordance with the said practice, shall not

be required to be paid in respect of such business auxiliary service provided during theaforesaid period.

(F. No. 332/17/2009 TRU)

(Prashant Kumar)Under Secretary


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RBIAmendments issued w.e.f.01.12.09 to 10.12.09

A.P (DIR.SRS.) CIRCULARS

A.P (Dir.Srs.) Cir.19 Dtd.09.12.09** External Commercial Borrowings (ECB)



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route. In view of the thrust given to development of infrastructure sector, it has been decidedwith immediate effect to allow NBFCs exclusively involved in financing the infrastructure

projects to avail of ECB from the recognized lender category including international banksunder the approval route, subject to complying with the prudential standards prescribed by the

Reserve Bank and the borrowing entities fully hedging their currency risk. The AD Category-Ibank should certify the compliance with the prudential norms by the borrowing NBFCs.

(v) ECB for Spectrum in the Telecommunication Sector As per the extant policy, as indicated in A.P. (DIR Series) Circular No. 26 dated October 22,2008, payment for obtaining license/permit for 3G Spectrum is considered an eligible end - use

for the purpose of ECB under the automatic route. It has now been decided to permit eligibleborrowers in the telecommunication sector to avail of ECB for the purpose of payment for

Spectrum allocation. This modification will come into effect with immediate effect.3. All other aspects of ECB policy such as USD 500 million limit per company per financial year

under the automatic route, eligible borrower, recognised lender, end-use, average maturityperiod, prepayment, refinancing of existing ECB, reporting arrangements and terms and

conditions stipulated in the A.P. (DIR Series) Circulars shall remain unchanged.4. AD Category-I banks may bring the contents of this circular to the notice of their

constituents and customers concerned.5. The directions contained in this circular have been issued under sections 10(4) and 11 (1) of

the Foreign Exchange Management Act, 1999 (42 of 1999) and is without prejudice topermissions/approvals, if any, required under any other law.

Yours faithfully,

(Salim Gangadharan)Chief General Manager-in-Charge

Documents

December' 09 Updates 01 to 10