Office of the Commissioner of Customs Custom House, Cochin Public Notice No. 29/ 2007

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1 Office of the Commissioner of Customs Custom House, Cochin Public Notice No. 29/ 2007 Attention of the trade and public is invited to the following instructions of the C.B.E.C, enclosed herewith, for information: Sl. Instruction No. and origin No. 1. Notification No. 96/2007 Cus dated of CBEC 2. Notification No. 97/2007 Cus dated of CBEC 3. Notification No. 98/2007 Cus dated of CBEC 4. Notification No. 99/2007 Cus dated of CBEC 5. Notification No. 100/2007 Cus dated of CBEC 6. Notification No. 101/2007 Cus dated of CBEC 7. Notification No. 102/2007 Cus dated of CBEC 8. Notification No. 103/2007 Cus dated of CBEC 9. Notification No. 104/2007 Cus dated of CBEC 10. Notification No. 90/2007 Cus (NT) dated of CBEC 11. Notification No. 91/2007 Cus (NT) dated of CBEC 12. Notification No. 93/2007 Cus (NT) dated of CBEC 13. Notification No. 94/2007 Cus (NT) dated of CBEC 14. Notification No. 95/2007 Cus (NT) dated of CBEC 15. Notification No. 96/2007 Cus (NT) dated of CBEC 16. Notification No. 97/2007 Cus (NT) dated of CBEC 17. Circular No. 32/2007 vide F.No. 528/96/2001-Cus.(TU) dtd of CBEC 18. Circular No. 33/2007 vide F.No. 528/96/2001-Cus.(TU) dtd of CBEC 19. Circular No. 34/2007 vide F.No. 528/9/2004-Cus.(TU) dtd of CBEC Subject Anti-dumping duty on import of Peroxosulphates also known as Persulphates reg. Amends in the Notification No. 40/2007 CUS, dated the 19 th March, 2007 Amends in the Notification No. 14/4/2002- DGAD dated the 24th June, 2002 Amends in the Notification No. 67/2005- Customs, dated the 19 th July 2005 Amends in the Notification No. 67/2005- Customs, dated the 19 th July 2005 Tariff concessions on specified items under Indo-Chile Preferential Trading Agreement reg. Exemption granted to Additional Customs duty on imported goods reg. Imposition of provisional anti-dumping duty on the imports of goods from People's Republic of China reg. Imposition of provisional anti-dumping duty on the imports of goods from People's Republic of China reg. Amendments in the Notification No.36/2001- Cus (N.T.), dated, the 3 rd August Amendments in the Notification No. 62/94 (NT) Cus, dated the 21 st November, Enactment of Section 94, Section 95 and Section 113 of the Finance Act, 2007 (22 of 2007) reg. Makes Customs Valuation (Determination of Price of imported Goods) Rules, 2007 reg. Makes Customs Valuation (Determination of Value of Export Goods) Rules, 2007 reg. Amendments in the Notification No.62/94 (NT) - Customs, dated the 21 st November, 1994 Amendments in the Notification No.36/2001- Cus (N.T.), dated, the 3 rd August 2001 Classification of Digital Still Image Video Camera - Admissibility of Notification benefits Classification of Digital LCD / Flat Panel Monitor - Admissibility of Notification benefits Classification of Boric Acid and separate chemically defined compounds for the purpose of Customs & Central Excise.

2 20. Board s Instruction in F.No. 528/68/2007-Cus(TU)I dated Board s Instruction in F.No. 463/5/2007-Cus.V dated Board s Instruction in F.No. 450/122/2005-Cus-IV dated Exemption of 0.05% on all Textiles and Textiles Machinery Delegation of power in respect of National Highways Authority of India (NHAI) to sign the Customs/ Central Excise Exemption Certificate for projects financed by the World Bank, ADB or other international agency. Clearance of Livestock and livestock products by diplomatic personnel / missions [Issued in F.No.C1/04/2007-TU] Cochin, dated the 1 st October, 2007 Annexure : As above Sd/- (D.D. INGTY) COMMISSIONER // Attested // (George Joseph) Appraiser (Tariff Unit) Copy to: 1. The Chief Commissioner s Office, Bangalore Commissioner s file/ Addl. Commissioner / Jt. Commissioners / All D.Cs & A.Cs / Development Commissioner (CSEZ) / All Appraisers / All Sections / Guard File & As per mailing list.

3 Sl. No GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.96/2007-Customs New Delhi, dated the 29 th August, 2007 G.S.R.(E). Whereas in the matter of import of Peroxosulphates also known as Persulphates (hereinafter referred to as the subject goods) falling under tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People s Republic of China and Japan (hereinafter referred to as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No. 14/1/2006-DGAD dated the 23 rd February, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23 rd February, 2007, had come to the conclusion that- (T) the subject goods had entered the Indian market from the subject countries at prices less than their normal values in the domestic markets of the exporting countries; (b) the dumping margins of the subject goods imported from the subject countries or territories were substantial and above de minimis; the domestic industry had suffered material injury and the injury had been caused to the domestic industry, both by volume and price effect of dumped imports of the subject goods originating in or exported from the subject counties; and had recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in or exported from the subject countries. And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed provisional anti-dumping duty on the subject goods, vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No.40/2007 CUSTOMS, dated the 19 th March, 2007, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 19 th March, 2007 [vide number G.S.R. No. 206(E), dated the 19 th March, 2007]; And whereas, the designated authority in its final findings vide notification No.14/1/2006 DGAD, dated the 20 th July, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 20 th July, 2007, has come to the conclusion that- (T) 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; (b) the dumping margins of the subject goods imported from the subject countries or territories are substantial and above de minimis; the domestic industry has suffered suffers material injury and the injury has been caused to the cosmetic industry, both by volume and price effect of dumped imports of the subject goods originating in or exported from the subject counties; and has recommended the imposition of definitive anti-dumping duty on imports of the subject goods originating in or exported from the subject countries; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with sub-section (5) of the said section 9A and 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, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff items of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries specified in the corresponding entry in column (5), and exported from the countries specified in the corresponding entry in column (6) and produced by the producers specified in the corresponding entry in column (7) and exported by the exporters specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table. Table. Tariff item Description of goods Specification Country of origin Country of export Produ c-er Exporter Amount (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Any Any Any Kg Rs Peroxosulphat es or Persulphates Peroxosulphat es or Persulphates Ammonium Persulphates, Potassium Persulphates or Sodium Persulphates Ammonium Persulphates, potassium Persulphates or Sodium Persulphates People s Republic of China Any country, other than Japan People s Republi c of China Unit of measurement Currency Any Any Kg Rs Peroxosulphat Ammonium Japan Any Any Any Kg Rs

4 00 es or Persulphates (T) Peroxosulphat es or Persulphates Persulphates, Potassium Persulphates or Sodium Persulphates Ammonium Persulphates, Potassium Persulphates or Sodium Persulphates Any country other than, People s Republic of China Japan Any Any Kg Rs The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, that is, the 19 th March, [F.No.354/32/2007-TRU] (S.Bajaj) Under secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.97/2007-Customs New Delhi, dated the 29 th August, 2007 G.S.R. (E). In exercise of the powers conferred by sub-sections (2) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 40/2007 CUSTOMS, dated the 19 th March, 2007, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 19 th March, 2007 [vide number G.S.R. No. 206(E), dated the 19 th March, 2007] [F.No.354/32/2007-TRU] (S.Bajaj) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 98/2007-Customs New Delhi, dated the 31 st August, 2007 G.S.R.(E). Whereas in the matter of import of phenol (hereinafter referred to as the subject goods), falling under erstwhile tariff item or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, South Africa, Singapore and European Union (hereinafter referred to as the subject countries), the designated authority in its preliminary findings vide notification No. 14/4/2002-DGAD dated the 24 th June, 2002, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 24 th June, 2002 had come to the conclusion that (T) (T) phenol had been exported to India from South Africa, Singapore and European Union below its normal value; the Indian industry had suffered material injury; (T) the injury had been caused to by the dumped imports from South Africa, Singapore and European Union; And whereas on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the subject goods vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 79/2002 Customs, dated the 13 th August, 2002, [G.S.R. 557(E), dated the 13 th August, 2002], published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 13 th August, 2002; And whereas the designated authority, in its final findings vide notification No.14/4/2002-DGAD, dated the 13 th February, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13 th February, 2003, had come to the conclusion that-

5 (T) (T) (T) phenol had been exported to India from South Africa, Singapore and European Union below its normal value; the Indian industry had suffered material injury; the injury had been caused to by the dumped imports from South Africa, Singapore and European Union; and had recommended the imposition of definitive anti-dumping duty on all imports of subject goods originating in, or exported from the subject countries.; And whereas on the basis of the aforesaid final findings of the designated authority, the Central Government had imposed final anti-dumping duty on the subject goods vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No 47/2003-Customs, dated the 24 th March, 2003, G.S.R 233 (E), dated the 24 th March, 2003, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 24 th March, 2003; And whereas the designated authority, in its final findings in mid-term review, vide notification No. 15/4/2006-DGAD, dated the 13 th July, 2007, published in the Gazette of India, Extraordinary, Part I, section 1, dated the 13 th July, 2007, has come to the conclusion that- (T) (T) (T) the subject goods originating in or exported from the subject countries have been exported to India below their normal value, resulting in dumping; the domestic industry has suffered material injury due to dumped imports; discontinuation of anti-dumping duties on the subject goods from subject countries may result in continuation of dumping and continuance or intensification of injury to the domestic industry. And has recommended continued imposition of definitive anti-dumping duty on all imports of the subject goods originating in, or exported from, the subject countries; And whereas, the designated authority vide notification No. 15/9/2007-DGAD, dated the 10 th August, 2007, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 11 th August, 2007, has initiated review, in terms of subsection (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 antidumping duty on subject goods, originating in, or exported from, the subject countries imposed vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No 47/2003- Customs, dated the 24 th March, 2003, G.S.R 233(E), dated the 24 th March, 2003, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 24 th March, 2003; And whereas, the designated authority has requested for extension of anti-dumping duty on import of subject goods, originating in, or exported from, the subject countries for a period of one year from the date of its expiry, in terms of sub-section (5) of section 9A of the said Customs Tariff Act, pending the completion of the review Now, therefore, in exercise of the powers conferred by sub sections (1) and (5) of section 9A of the said Customs Tariff Act read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 47/2003-Customs, dated the 24 th March, 2003, G.S.R 233 (E), dated the 24 th March, 2003,except as respects things done or omitted to be done before such supersession, the Central Government, on the basis of aforesiad finding and recommendation of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff item or sub-heading of the First Schedule to the said Customs 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

6 exported from the countries as specified in the corresponding entry in column (5), and produced by the producers as specified in the corresponding entry in column (6), and exported by the exporters as specified in the corresponding entry in column (7), and imported into India, an anti-dumping duty at a rate which is equal to the amount as specified in the corresponding entry in column (8), in the currency as specified in the corresponding entry in column (10) and per unit of measurement as specified in the corresponding entry in column (9) of the said Table. TABLE S. Tariff No item/s. ubheadin g Descri ption of goods Countr y of Origin Country of Export Produc er Exporter Am oun t Unit of Meas urem ent Curre ncy (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) or Phenol Singa pore Singapore Mitsui Phenol Singap ore Pte Ltd. M/s Mitsui & Co. Ltd 198 MT USD or or or Phenol Phenol Phenol Singa pore Singa pore Singa pore Singapore Mitsui Phenol Singap ore Pte Ltd. Singapore Any other than above Any country other than Singapore Any other than above Any other than above 204 MT USD 204 MT USD Any Any 204 MT USD or or Phenol Any countr y other than subjec t countr ies Phenol South Africa Singapore Any Any 204 MT USD South Africa M/s Meriso l RSA Pty. Ltd. M/s Merisol RSA Pty. Ltd MT USD or Phenol South Africa South Africa M/s Meriso l RSA Pty. Ltd. Any other than above 20 4 MT USD or or Phenol South Africa Pheno l South Africa South Africa Any country other than South Africa Any other than above Any other than above 20 4 Any Any 20 4 MT MT USD USD

7 or or or or (T) Phenol Any count ry other than subje ct count ries Phenol Europ ean Union Phenol Europ ean Union Phenol Any count ry other than subje ct count ries South Africa European Union Any country other than European Union European Union Any Any 20 4 Any Any 21 2 Any Any 21 2 Any Any 21 2 MT MT MT MT USD USD USD USD This notification shall remain in force upto and inclusive of the 12 th August 2008, unless the notification is revoked earlier. The anti-dumping duty shall be paid in Indian currency. Explanation. For the purposes of this notification, rate of exchange applicable for the purposes of calculation of anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (I) of clause (a) of subsection (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. F.No.354/124/2002-TRU (Sonal Bajaj) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.99/2007-Customs 3 rd September, 2007 G.S.R. (E). Whereas, the designated authority, vide notification No. 15/20/2006-DGAD, dated the 25 th July, 2006, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 26 th July, 2006, had initiated review, in the matter of continuation of anti-dumping on imports of Paracetamol (hereinafter referred to as the subject goods) falling under erstwhile sub-heading of the First Schedule to the Customs Tariff Act 1975, (51 of 1975), originating in, or exported from, the People s Republic of China (hereinafter referred to as the subject country), imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 67/2005-Customs, dated the 19 th July 2005, published in Part II, Section 3, Subsection (I) of the Gazette of India, Extraordinary, dated the 19 th July, 2005, vide number G.S.R. 480 (E), dated the 19 th July, 2005; And whereas, the Central Government had extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject country upto and inclusive of the 5 th September, 2007 vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 87/2006 Customs dated the 31 st August, 2006, vide number G.S.R. 523(E), dated the 31 st August, 2006, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 31 st August, 2006; And whereas, in the matter of review of anti-dumping on import of the subject goods, originating in, or exported from, the subject country, the designated authority vide its final findings No.

8 15/20/2006-DGAD dated the 23 rd July, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23 rd July, 2007, has come to the conclusion that- (T) the subject goods have entered from the People s Republic of China at less than its normal value and the dumping margins of the subject goods imported from China are substantial and above de minimis; (b) there is also a likelihood of dumping to continue from the People s Republic of China, if the duties are revoked; the domestic industry continues to suffer material injury at present due to the dumped imports and the injury to domestic industry is likely to continue, if the duties are revoked; (d) therefore, continued imposition of the anti-dumping duty is warranted against subject goods originating in or exported from the People s Republic of China, to offset dumping; and has recommended continued imposition of definitive anti-dumping duty against the subject goods, originating in, or exported from, the subject country in order to remove injury to the domestic industry; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid findings of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6), and produced by the producers as specified in the corresponding entry in column (7), and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty which shall be equal to the amount mentioned in the corresponding entry in column (9) in the currency as specified in the corresponding entry in column (11) and as per unit of measurement as specified in the corresponding entry in column (10), of the said Table. Table Sl. No. Tariff item Description of goods Specific ation Country of origin Country of Export Produ cer Expor ter Amou nt Unit of measure ment Currenc y (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Paracetamol All grades People s Republic of China Any Any Any 3320 Metric tonne Rupees Paracetamol Paracetamol All grades All grades People s Republic of China Any country other than People s Republic of China Any country other than People s Republic of China. People s Republic of China. Any Any 3320 Metric tonne Any Any 3320 Metric tonne Rupees Rupees (T) The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette. F. No.354/93/2001-TRU (Pt.II) (Sonal Bajaj) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.100/2007-Customs 3 rd September, 2007 G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 67/2005-Customs, dated the 19 th July 2005, published in Part II, Section 3, Sub-section (I) of the Gazette of India, Extraordinary, dated the 19 th July, 2005, vide number G.S.R. 480 (E), dated the 19 th July, 2005, except as respects things done or omitted to be done before such rescission. F. No.354/93/2001-TRU (Pt.II) (Sonal Bajaj) Under Secretary to the Government of India

9 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, dated the 11 th September, 2007 Notification No. 101/2007-Customs G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the Heading, Sub-heading or Tariff Item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India from the Republic of Chile, from so much of that portion of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry in column (4) of the said Table: Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the Republic of Chile, in accordance with provisions of the Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.84/2007-Customs (N.T.), dated the 17 th August, Explanation. For the purposes of this notification, applied rate of duty means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 in respect of the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under subsection (1) of section 25 of the Customs Act, 1962 (52 of 1962). Table Sl No. Heading, Sub-heading or Tariff Item Description (1) (2) (3) (4) All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 20% Pacific Salmon (Oncorhynchus nerka, 20% Oncorhynchus gorbuscha, Oncorhyncus keta) All goods 20% All goods 20% All goods 20% Trout (Salmo trutta, Oncorhynchus 20% mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita) All goods 20% All goods 20% All goods 20% All goods All goods 20% 20% All goods 20% All goods 20% All goods 20% Extent of tariff concessions (percentage of the applied rate of duty)

10 All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods All goods 20% 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 15% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods All goods 20% 20% All goods 20% All goods 20% All goods 15% All goods 20% All goods 10% All goods 20%

11 All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% Terpineols 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps 20% All goods except laundry soaps All goods except laundry soaps 20% 20% All goods except laundry soaps 20% All goods 50% All goods 50% All goods 50% All goods 50% All goods 50% All goods 50% All goods 50% All goods 20% All goods 20% All goods 20% All goods (other than wafer board) 20% (T) unworked or not further worked than sanded; or (b) surface-covered with melamine impregnated paper Fibreboard of a density exceeding 20% 0.35 g/cm All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods All goods 20% 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20% All goods 20%

12 All goods 20% All goods 25% All goods 25% All goods 25% All goods 20% All goods 20% [F.No. 354/50/2005-TRU] (S.Bajaj) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 102/2007-Customs New Delhi, the 14 th September, 2007 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act (hereinafter referred to as the said additional duty). (T) The exemption contained in this notification shall be given effect if the following (T) conditions are fulfilled: the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim: (T) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. (T) The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled. F.No. 354/129/2007-TRU (S.Bajaj) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 14 th September, 2007 Notification No.103/2007 Customs G.S.R. (E).-Whereas in the matter of import of ductile iron pipes (hereinafter referred to as the subject goods), falling under tariff items and of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, People s Republic of China (hereinafter referred to as the subject country), the designated authority in its final findings vide notification No. 14/14/2005-DGAD, dated the 23 rd August, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23 rd August, 2007, has come to the conclusion that (T) the subject goods have been exported to India from the subject country below its normal value; (b) the domestic industry has suffered material injury; the injury has been caused by the dumped imports from the subject country. And has recommended imposition of definitive anti-dumping duty on all imports of the subject goods, originating in, or exported from, the subject country; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with sub-section (5) of the said section 9A and 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, on the basis of the aforesaid final findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling against tariff items of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4) and produced by the producers as specified in the corresponding entry in column (6), when exported from the

13 countries as specified in the corresponding entry in column (5), by the exporters as specified in the corresponding entry in column (7), and imported into India, an anti-dumping duty at a rate which is equal to the amount specified in the corresponding entry in column (8), in the currency as specified in the corresponding entry in column (10) and per unit of measurement as specified in the corresponding entry in column (9) of the said Table : Duty Table Sl. No Tariff Item Descrip tion of goods Country of origin Country of export Producer Exporte r Amount Unit of measur ement Currenc y (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) and D I Pipes People s People s Republic Republic of China of China M/s Xinxing Ductile Iron Pipes Co. Ltd. Any MT US$ 2 -do- -do- People s Republic of China 3 -do- -do- People s Republic of China 4 -do- -do- Any other than subject country People s Republic of China Any other than subject country People s Republic of China Any other than above Any MT US$ Any Any MT US$ Any Any MT US$ 2.The anti-dumping duty imposed under this notification shall be effective from the date of publication of this notification in the Official Gazette and shall be paid in Indian currency. Explanation. For the purposes of this notification, rate of exchange applicable for the purposes of calculation of anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (I) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. [F.No.354/3/2007-TRU] (G.G. Pai) Under Secretary to the Government of India GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.104 /2007-Customs 14 th September, 2007 G.S.R. (E). Whereas in the matter of import of phosphoric acid, technical grade or food grade including industrial grade (hereinafter referred to as the subject goods), falling under sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People s Republic of China (hereinafter referred to as the subject country) and imported into India, the designated authority in its preliminary findings vide notification No. 14/7/2006-DGAD dated the 22 nd August, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23 rd August, 2007, has come to the conclusion that (T) the subject goods have been exported to India from the subject country below its normal value; (b) the domestic industry has suffered material injury; the injury has been caused by the dumped imports from subject country; and has recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in or exported from the subject country; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 9A of the said Customs Tariff Act, read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries specified in the corresponding entry in column (5), and exported from the countries specified in the corresponding entry in column (6) and produced by the producers specified in the corresponding entry in column (7) and exported by the exporters specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table.

14 S. No Table. Subheading Descriptio n of goods Specificati on Country of origin Country of export Produc er Exporter Duty Amount Unit of Measure ment Curre ncy (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Phosphori c Acid Any 206 MT US$ Phosphori c Acid Phosphori c Acid Phosphori c Acid Technical, Industrial or Food Grade (including industrial grade) Technical, Industrial or Food Grade (including industrial grade) Technical, Industrial or Food Grade (including industrial grade) Technical, Industrial or Food Grade (including industrial grade) People s Republic of China People s Republic of China People s Republic of China Any other than above People s Republic of China People s Republic of China Any other than above People s Republic of China Any M/s Yunnan Chempho s Corp Any other than above MT US$ Any Any MT US$ Any Any MT US$ (T) The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 13 th March, 2008, and shall be payable in Indian currency. Explanation. For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (I) of clause (a) of sub-section (3) of section 14 of the Customs Act 1962 (52 of 1062), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. [F.No.354/87/2007-TRU] (Sonal Bajaj) Under Secretary to the Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, 31 st August Bhadrapada 1929 (SAKA) Notification No. 90/2007-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 Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2001-Cus (N.T.), dated, the 3 rd August 2001, namely: - In the said notification, for the Table, the following Table shall be substituted namely:- T A B L E S.No. Chapter heading/ sub-heading Description of goods Tariff value US $ (Per Metric Tonne) (1) (2) (3) (4) Crude Palm Oil 447 (i.e. no change) RBD Palm Oil 476 (i.e.no change) Others Palm Oil 462 (i.e. no change) Crude Palmolein 481 (i.e. no change) RBD Palmolein 484 (i.e. no change) Others Palmolein 483 (i.e. no change) Crude Soyabean Oil 580(i.e. no change) Brass Scrap (all grades) 4622

15 F.No.467/23/2007-Cus.V (S.P.RAO) Under Secretary to the Government of India Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 Customs (N.T.), dated, the 3 rd August, 2001 (S.O.748 (E), dated, the 3 rd August, 2001) and was last amended vide Notification No. 83/2007-Customs (N.T.), dated, the 16 th August,2007 (S.O.1413(E) dated 16 th August,2007). GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 91/2007 (N.T.) CUSTOMS New Delhi, dated the 5 th September, Bhadrapada, 1929 ( SAKA) S.O. (E) In exercise of the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 62/94 (NT) Customs, dated the 21 st November, 1994, S.O. 829 (E), dated the 21 st November, 1994, namely:- In the said notification, in the TABLE, against serial number 5 relating to Gujarat, against item (16) in column (3), relating to Muldwarka, for the entry in column (4), the following entry shall be substituted, namely:- (a) Unloading of,- (T) imported coal, petroleum coke, furnace oil and gypsum; (ii) scrap rubber tyres not suitable for retreading shredded or with cut in bead wire; (b) Loading of clinker and cement for export.. Sd/- (T.K.Bandyopadhyay) Under Secretary to the Government of India ( F.No.574/01/2005-LC ) Note The principal notification was published vide number S.O. 829 (E), dated the 21 st November, 1994 and was last amended vide number S.O (E) dated the 21 st August Government of India Ministry of Finance Department of Revenue NOTIFICATION No. 93/2007-CUSTOMS New Delhi, 13 th September, Bhadrapada 1929 (SAKA) G.S.R (E) In exercise of the powers conferred by section 94, section 95 and section 113 of the Finance Act, 2007(22 of 2007), the Central Government hereby appoints the 10 th day of October, 2007, as the date on which the provisions of the said section 94, section 95 and section 113 of the Finance Act, 2007 (22 of 2007) shall come into force. [F.No.459/15/2007-Cus.V] (Aseem Kumar) Under Secretary to the Government of India Government of India Ministry of Finance Department of Revenue New Delhi, 13th September, Bhadrapada, 1929 (SAKA) NOTIFICATION No.94/2007-Customs(N.T.) G.S.R..(E) In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs Valuation (Determination of Price of Imported goods) Rules, 1988 except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: - 1. Short title, commencement and application. (1)These rules may be called the Customs Valuation (Determination of Value of Imported Goods) Rules, (2) They shall come into force on the 10th day of October, (3) They shall apply to imported goods. 2. Definitions. (1) In these rules, unless the context otherwise requires, - (a) computed value" means the value of imported goods determined in accordance with rule 8. (b) "deductive value" means the value determined in accordance with rule 7. (c) "goods of the same class or kind", means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (d) "identical goods" means imported goods -

16 (i) which are same in all respects, including physical characteristics, quality and reputation as the goods being valued except for minor differences in appearance that do not affect the value of the goods; (ii) produced in the country in which the goods being valued were produced; and (iii) produced by the same person who produced the goods, or where no such goods are available, goods produced by a different person, but shall not include imported goods where engineering, development work, art work, design work, plan or sketch undertaken in India were completed directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these imported goods; (e) produced" includes grown, manufactured and mined (f) "similar goods" means imported goods - (i) which although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation and the existence of trade mark; (ii) produced in the country in which the goods being valued were produced; and (iii) produced by the same person who produced the goods being valued, or where no such goods are available, goods produced by a different person, but shall not include imported goods where engineering, development work, art work, design work, plan or sketch undertaken in India were completed directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these imported goods; (g) "transaction value" means the value referred to in sub-section (1) of section 14 of the Customs Act, 1962; (2) For the purpose of these rules, persons shall be deemed to be "related" only if - (i) they are officers or directors of one another's businesses; (ii) they are legally recognised partners in business; (iii) they are employer and employee; (iv) any person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family. Explanation I. - The term "person" also includes legal persons. Explanation II. - Persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other shall be deemed to be related for the purpose of these rules, if they fall within the criteria of this sub-rule. 3. Determination of the method of valuation.- (1) Subject to rule 12, the value of imported goods shall be the transaction value adjusted in accordance with provisions of rule 10; (2) Value of imported goods under sub-rule (1) shall be accepted: Provided that - (a) there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which (i) are imposed or required by law or by the public authorities in India; or (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; (b) the sale or price is not subject to some condition or consideration for which a value cannot be determined in respect of the goods being valued; (c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of rule 10 of these rules; and (d) the buyer and seller are not related, or where the buyer and seller are related, that transaction value is acceptable for customs purposes under the provisions of sub-rule (3) below. (3) (a) Where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. (b) In a sale between related persons, the transaction value shall be accepted, whenever the importer demonstrates that the declared value of the goods being

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