Custom :- Circular No 30/2013-Cus Dated 31-01-2013

Circular No. 30/2013-Cus

F.No. DGEP/G&J/27/2012

Govt. of India

Ministry of Finance,

Department of Revenue,

Central Board of Excise & Customs

Directorate General of Export Promotion

New Delhi, the January 31, 2013

All Chief Commissioners of Customs/Central Excise,

All Commissioners of Customs/ Central Excise.

Madam/ Sir,

Sub:     Single Revolving Bank Guarantee for Different Transactions for Import of Silver or Gold or Platinum- reg.

Representations have been received from the Gem & Jewellery sector to allow their exporters to execute revolving Bank Guarantee to be used for import of gold/ silver/ platinum, alloys, findings and mountings of gold/silver/ platinum and plain semi-finished gold/silver/platinum jewellery. 

2.         Notification No. 56/2000-Cus dated 05.05.2000, as amended, exempts gold/silver/platinum, alloys, findings and mountings of gold/silver/platinum and plain semi-finished gold/silver/platinum jewellery falling within Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by, inter alia, status holders, or exporters of three years’ standing having an annual average turnover of five crore rupees during the preceding three licensing years under the scheme for 'Export Against Supply by Foreign Buyer' as referred to in paragraph 4A.8 of the Foreign Trade Policy, from the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, and from the whole of the additional duty leviable under section 3 of the said Tariff Act, subject to the conditions specified in the said notification. Duty free import is allowed for manufacturing and export of gold/silver/platinum jewellery or articles as laid down in the said notification subject to furnishing a Bond of an appropriate amount and Bank Guarantee for a sum equivalent to one and half times of the Customs duty leviable on the said goods imported.

3.         The matter has been examined.  The request of the Gem & Jewellery sector is to allow revolving use of the Bank Guarantee. After considering the representations from the trade & industry, it has been decided that the Bank Guarantee furnished by the importer can be used for subsequent consignments, if the importer has fulfilled the export obligation and export proceeds realized in respect of the earlier consignments. The bank guarantee may be so used for subsequent import consignments, provided it is sufficient to cover the duty involved and has validity for sufficient time period with self-renewal in-built provision.  The field formations need to take care to ensure that the Bank Guarantee remains valid till the export proceeds are realised.

4.         Receipt of this circular may kindly be acknowledged.

Yours faithfully,

(Ram Tirath)

Director General

Customs- Notification No. 33/2012-Customs (N.T.) Dated 16th April, 2012

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

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

 

Notification

No. 33/2012-CUSTOMS (N. T.)

New Delhi, 16^th of April, 2012

27 Chaitra, 1934 (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^rdAugust, 2001, namely:-

In the said notification, for TABLE-1 and TABLE-2, the following Tables shall be substituted namely:-

“TABLE-1

S. No.	Chapter/ heading/ sub-heading/tariff item	Description of goods	Tariff value US $ (Per Metric Tonne)
(1)	(2)	(3)	(4)
1	1511 10 00	Crude Palm Oil	447 (i.e. no change)
2	1511 90 10	RBD Palm Oil	476 (i.e. no change)
3	1511 90 90	Others – Palm Oil	462 (i.e. no change)
4	1511 10 00	Crude Palmolein	481 (i.e. no change)
5	1511 90 20	RBD Palmolein	484 (i.e. no change)
6	1511 90 90	Others – Palmolein	483 (i.e. no change)
7	1507 10 00	Crude Soyabean Oil	580 (i.e. no change)
8	7404 00 22	Brass Scrap (all grades)	4285
9	1207 91 00	Poppy seeds	3680

TABLE-2

S. No.	Chapter/ heading/ sub-heading/tariff item	Description of goods	Tariff value (US $)
(1)	(2)	(3)	(4)
1	71 or 98	Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed	542 per 10 grams
2	71 or 98	Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed	1051 per kilogram”

 

 [F. No. 467/01/2012-Cus.V Pt.I]

(Abhinav Gupta)

Under Secretary to the Government of India

Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3^rd August, 2001, vide number S. O. 748 (E), dated the 3^rd August, 2001 and was last amended vide Notification No. 30/2012-Customs (N.T.), dated the 30^th March, 2012, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number  S. O. 704 (E) dated, the 30^th March, 2012.

Customs (AD)-Notification No. 17/2012 Dated 30-03-2012

[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. 17/2012-Customs (AD)

 New Delhi, dated the 30^th March, 2012

           

            G.S.R. (E). -Whereas, the designated authority vide notification No. 15/1/2009-DGAD dated the 3^rd August, 2011  , published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 3^rd August, 2011, had initiated Sunset Review, in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on ‘new/unused pneumatic non radial bias tyres, tubes  & flaps with or without tubes and/or flap of rubber, having nominal rim dia code above 16”used in buses and lorries/trucks’, falling under tariff items 4011 20 90, 4013 10 20 and 4012 90 49 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, China PR and Thailand imposed vide  notification of the Government of India, in the Ministry of Finance (Department of Revenue),No. 88/2007-Customs dated 24^th July, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.502(E), dated the 24^th July, 2007, as superseded by   notification of the Government of India, in the Ministry of Finance (Department of Revenue),No. 117/2010-Customs dated the 18^th  November, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R.917(E), dated the 18^th  November, 2010, and has requested for  extension of anti-dumping duty upto one more year from the date of initiation of the sunset review, in terms of sub-section (5) of Section 9A of the said Customs Tariff Act;

                        Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of Section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 117/2010-Customs dated the 18^th  November, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.917(E), dated the 18^th  November, 2010, namely: - 

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

 “This notification shall remain in force up to and inclusive of the 07^th October, 2012, unless the notification is revoked earlier”.

[F.No. 354/107/2006-TRU (Pt.II)]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

Customs-Circular No 09/2012 dated 23rd March 2012

 Circular No.09 / 2012 – Customs

F. No. 528/11/2012-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

229A, North Block, New Delhi,

23^rd March, 2012.

To

All Chief Commissioners / Commissioner of Customs / Customs (Prev.)

All Chief Commissioners / Commissioner of Customs & Central Excise

All Commissioners of Customs (Appeals)

All Commissioners of Customs & Central Excise (Appeals)

All Directors General under CBEC.

Subject:  Applicability of exemption under Sr. No. 4 of the Notification 4 / 2006 - CE dated 1/3/2006 on import of Ore Concentrates - regarding.

****

Sir / Madam,

Doubts have been raised whether on imports of Ore Concentrate classifiable under Chapter 26 of the First Schedule to the Customs Tariff Act, 1975, the benefit that is admissible to “Ore” under Serial Number 4 of the Notification No. 4/2006 – CE dated 1.3.2006 can be granted to the “Concentrate” of that Ore. The issue was taken up for discussion during the Conference of Chief Commissioners of Customs on Tariff and allied matters held in May 2011.

2.         The matter related to: (a) whether the term ‘Ore’ includes Concentrate, and (b) Whether insertion of Chapter Note 4 in the Chapter 26 will have any impact on the admissibility of notification benefit to Concentrates, was examined. The Conference noted the HS definitions of Ore and Concentrate are as follows:

“The term ‘ore’ applies to metalliferous minerals associated with the substances in which they occur and with which they are extracted from the mine; it also applies to native metals in their gangue (e.g. metalliferous sands”).

“The term ‘concentrates’ applies to ores which have had part or all of the foreign matter removed by special treatments, either because such foreign matter might hamper subsequent metallurgical operations or with a view to economical transport”.

It was also seen that the recent changes in the Central Excise Tariff treating the concentration of ore as amounting to manufacture would not in any way change the definition of Ore or Concentrate for the purpose of classification. This has been reiterated in a number of judgments and also vide Board Circular No.696/12/2003 – CX dated 26.2.2003.

3.         In view of Chapter Note 4 to Chapter 26 of CETA, 1985 inserted vide Finance Act 2011, Ores and Concentrates are two distinct products. Thus, Concentrates suffer Central Excise duty being a manufactured product. The implication for imported Concentrates is that the benefit of exemption of additional duty of Customs leviable under Section 3 of Customs Tariff Act, 1975 in terms of a notification that applies only to Ores is no longer available to Concentrates, even if Concentrates and Ores fall under the same tariff heading.

4.         Thus, it is concluded in the Conference that the benefit of exemption notification under Sr. No. 4 of the Notification 4/2006-CE dated 1.3.2006 will be available only to imported Ores and not to imported Concentrates.

5.         Suitable instructions may be given to the field formation and all pending assessments, if any, may be finalized accordingly. Difficulty faced, if any, may be brought to notice of the Board.

           Yours faithfully,

(Subodh Singh),

OSD (Customs), Tariff Unit,

Fax-011-23092173

----X----

Custom Notication No. 18/2012 -Custom (N.T.)

[To be published in Gazette of India Part -II-Section 3-Sub-sections-(i), Extraordinary]

Government of India

Ministry of finance

Department of Revenue

Central Board of Excise and Customs

                        

Notification No.18/2012 - Customs (N.T.)

New Delhi, 5^th March 2012.

GSR (E) In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following amendments to the Publication of Daily List of Imports and Exports Rules, namely:-

1.             Short title and commencement. - (1) These Rules may be called the Publication of Daily Lists of Imports and Exports (Amendment) Rules, 2012.

 (2)       They shall come into force on the date of their publication in the Official Gazette.

2.         In the Publication of Daily List of Imports and Exports Rules (hereinafter referred to as the principal Rules), for rule 1, the following rule shall be substituted, namely:-

"1. Short title and commencement. - (1) These Rules may be called the Publication of Daily Lists of Imports and Exports Rules, 2004.”;

3.         In the principal Rules as so amended, -

(a)                in rule 2, in sub-rule (1), for the words "port functioning", the words "functioning  port, airport, inland container depot or land customs stations" shall be substituted;

(b)                for rule 3, the following rule shall be substituted, namely:-

“3.        Particulars of publication. – (1) The particulars referred to in sub-rule (1) of rule 2 shall be the following:-

Daily list of imports-

1.     Port or country of origin

2.     Description of goods

3.     Customs tariff heading

4.     Quantity

5.     Unit quantity code

6.     Value of goods (in rupees)

Daily list of exports-

1.     Port of destination

2.     Description of goods

3.     Customs tariff heading

4.     Quantity

5.     Unit quantity code

6.     Value of goods (in rupees).”

[F. No.401/234/2010-Cus.III]

  (Vikas)
Under Secretary to the Government of India

Note : The principal notification No. 128/2004-Customs(N.T.), dated the 19th November, 2004 was published in the Gazette of India Extraordinary, Part-II, Section 3, Sub section (i) vide G.S.R.758(E), dated the 19^th November 2004.