Office of the Commissioner of Customs Custom House, Cochin Public Notice No. 27 / 2006

Transcription

1 Office of the Commissioner of Customs Custom House, Cochin Public Notice No. 27 / 26 Attention of the trade and public is invited to the following instructions of the C.B.E.C. All the below mentioned instructions are available in the Floppy Disk enclosed herewith. Sl. Instruction No. and origin No. 1 Circular No.24/26-Cus dated of CBEC 2 Circular No.23/26-Cus dated of CBEC 3 Circular No.21/26-Cus dated of CBEC 4. Circular No.20/26-Cus dated of CBEC 5. Notification No. 92/26-Cus dated of CBEC 6. Notification No. 89/26-Cus dated of CBEC 7. Notification No. 87/26-Cus dated of CBEC 8. Notification No. 86/26-Cus dated of CBEC 9. Notification No. 80/26-Cus dated of CBEC 10. Notification No. 79/26-Cus dated of CBEC 11. Notification No. 78/26-Cus dated of CBEC 12. Notification No. 77/26-Cus dated of CBEC 13. Notification No. 85/26-Cus (NT) dated of CBEC 14. Notification No. 86/26-Cus (NT) dated of CBEC 15. Notification No. 88/26-Cus (NT) dated of CBEC 16. Notification No. 94/26-Cus (NT) dated of CBEC 17. Notification No. 95/26-Cus (NT) dated of CBEC 18. Notification No. 81/26-Cus dated of CBEC 19. Notification No. 82/26-Cus dated of CBEC 20. Notification No. 83/26-Cus dated of CBEC Subject Transhipment of import and export cargo through airports- waiver of bank guarantee Examination norms concerning import & export through courier mode Re-export of goods imported under Served from India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) found defective or unfit for use Levy of special additional duty of customs 4% under Duty Free Credit Entitlement (DFCE) Scheme Regarding concessional duty on palm oil Imports restricted upto Amendments in the notification No.72/25-CUSTOMS, dated the 22 nd July, 25 Reg. continuation of anti-dumping duty on Paracetamol Amendments in the notification No.85/24-Customs, dated the 31st August, 24 Amendments in Notification No. 21/22-Customs, dated 1st March, 22 reducing customs duty on crude and refined oils Exemption to LWC paper from additional customs duty of 4% Seeks to exempt specified manufactured commodities when imported from Nepal from 4% additional duty of customs Imposing provisional antidumping duty on POY imported from People's Republic of China Revising tariff values of edible oils/brass scrap (all grades) with immediate effect Relating to notification of Karanja Coastal Port as a notified Port also (u/s7 of the CA, 62) for loading/unloading of explosives Amends Notification No.36/21-Cus (N.T.), dated the 3rd August 21 Reg. rules of origin on Bangkok agreement Notifying tariff values of edible oils and brass scrap Goods for Samyukta Programme - Amendment to Notfn. No.39/96 dated Regarding anti- dumping duty on import of fully drawn or fully oriented or spin drawn or flat of polyester Import of Liquified Natural Gas - Amendment of Notfn No.21/22-Cus dated Contd.(2)

2 Notification No. 84/26-Cus dated of CBEC 22. Notification No. 85/26-Cus dated of CBEC 23. Notification No. 88/26-Cus dated of CBEC 24. Notification No. 90/26-Cus dated of CBEC 25. Notification No. 91/26-Cus dated of CBEC 26. Notification No. 93/26-Cus dated of CBEC 27. Notification No. 94/26-Cus dated of CBEC 28. Notification No. 95/26-Cus dated of CBEC 29. Notification No. 96/26-Cus dated of CBEC 30. Notification No. 97/26-Cus dated of CBEC 31. Notification No. 98/26-Cus dated of CBEC 32. Notification No. 99/26-Cus dated of CBEC Regarding anti-dumping duty on import of Nylon Tyre Cord Fabrics Regarding anti- dumping duty on of import of nylon filament The notification nos. 92/24-Customs, dated the 10th September, 24 and 94/24- Customs, dated the 10th September, 24 Exempts goods when imported into India against a duty credit scrip issued under the Focus Market Scheme in accordance with paragraph 3.9 of the Foreign Trade Policy Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme in accordance with paragraph 3.10 of the Foreign Trade Policy Amendment in the notification No. 120/22-Customs dated 31st October, 22 Imposed provisional anti-dumping duty on import of Cellophane Transparent Film Regarding anti-dumping duty, on all imports of vitrified and porcelain tiles Rescinds the notification No.102/24-Customs, dated the 30th September 24 Amendments in the Notification No. 21/22-Customs, dated the 1st March, 22 reg. wheat from 5 to nil Regarding anti-dumping on imports of Sodium Hydroxide commonly know as Caustic Soda Rescinds the notification No. 69/21 Custom, dated the 26th June, 21 [Issued in F.No.C1/01/26-TU] Cochin, dated the 21 st September 26 Annexure : As above sd/- (D D Ingty) Commissioner // Attested // (George Joseph) Appraiser (Tariff Unit) Copy to: 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. All concerned officers are directed to note and comply with the instructions/changes. No separate S.O. is being issued.

3 F.No.450/96/26-Cus. IV Government of India Ministry of Finance Department of Revenue {Central Board of Excise & Customs} *** Circular No. 24 / 26-Cus 25th August, 26 Subject: Transhipment of import and export cargo through airports- waiver of bank guarantee - Reg.- *** I am directed to invite your attention that as per existing provisions of transhipment of cargo from one Customs location to another location, the transhipper has to execute a bond with bank guarantee in order to safeguard Customs duty in the transhipment operation. Kind attention is also invited to Board s Circular No. 45/25-Customs, dated The Circular waives the requirement of the of bank guarantee to be taken in case of transhipment of cargo from the gateway port to feeder ports/icds/cfss and vice versa, for all carriers of containerized cargo, who are handling more than 10 TEUs as import containers in a financial year. The waiver is applicable not only to shipping lines but also to ICDs/CFSs/ other carriers and for carriage in all modes of transhipment, irrespective of their movement by road, coastal shipping or rail. Further, jurisdictional Commissioners of Customs may in deserving cases give waiver of bank guarantee requirement for carriage of goods on transhipment. 2. The issue of waiver of bank guarantee in transhipment of air cargo between two Indian airports and transhipment of cargo from/to airport from other Customs location was considered in Inter Ministerial Group ) on simplification of Customs procedures in Air cargo and Air ports. It was discussed to provide similar bank guarantee waiver requirement for air cargo transhipment. 3. It has been decided by the Board that airlines/ other carriers having annual transhipment volume above 25 MT to/from any airport, the same would be exempt from Bank Guarantee for carriage of goods on transhipment. Further, the jurisdictional Commissioners of Customs in deserving cases may also consider giving waiver of bank guarantee. 4. The above instructions may be brought to the notice of the Trade immediately through appropriate Public Notice. F.NO.605/36/26-DBK Government of India Ministry of Finance Department of Revenue Circular No. 21/26-Cus. 10th August, 26. Subject : Re-export of goods imported under Served from India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) found defective or unfit for use reg. In terms of Para and Para of the Handbook of Procedures, Vol.I of Foreign Trade Policy, goods imported under Served from India Scheme (SFIS) and Visesh Krishi and Gram Udyog Yojana (VKGUY), which are found defective or unfit for use, may be re-exported as per guidelines issued by the Department of Revenue. In such cases 98% of the credit amount debited against the SFIS/VKGUY scrip shall be generated in the form of a Certificate. 2. The matter has been examined further by the Ministry and it has been decided that in cases where the goods imported under SFIS/VKGUY are found defective or unfit for use, the same may be permitted to be re-exported by the Commissioner of Customs subject to the following conditions :- i) Re-export of goods takes place from the same port from where the goods were imported; ii) The goods are re-exported within 6 months from the date of import; iii) The Deputy Commissioner/Assistant Commissioner of Customs, as the case may be, is satisfied about the identity of the goods; and iv) The goods are not put into use after import. 3. In such cases, on re-export of goods, 98% of the credit amount debited in the SFIS/VKGUY scrip shall be generated by the concerned Custom House in the form of a Certificate. The said Certificate shall also contain details of the original SFIS/VKGUY scrip and the value, quantity and description of the goods exported. 4. Based on the aforesaid certificate issued by Customs, the concerned Regional Authority shall issue fresh SFIS/VKGUY scrip for 98% of the credit amount for the same port of registration and the validity of the SFIS/VKGUY scrip so issued shall be for a period equivalent to the balance period available in the earlier SFIS/VKGUY scrip on the date of import of such defective/unfit for use goods.

4 Circular No. 23/ 26-Cus F.No.450/96/26-Cus. IV Government of India Ministry of Finance Department of Revenue {Central Board of Excise & Customs} *** New Delhi, dated the 25th August,26 Subject: Examination norms concerning import & export through courier mode-regarding- *** The undersigned is directed to invite your kind attention towards the issues raised by Express Industry Council of India (EICI) on the difficulties being faced by them in clearances of courier consignments from export & import through courier mode. While the Board is considering suitable amendments in Courier Imports and Exports (Clearance) Regulations, 1998, EICI has informed about the divergent examination practices being followed at different Customs locations. 2. Board has examined the issue. The automation project for clearance of courier consignment is under progress. Under the automated process the consignments would be identified for examination on the basis of risk analysis. However, till such time automated system is installed, manual examination norms are necessary. Following examination norms are provided for import and export of Courier consignments,- (a) 1% screening of import/ export consignments (documents and all types of cargo) required to be done through X-ray or other NII techniques. Wherever possible the facility of X-ray machines available with Customs could be used; otherwise the airlines or AAI s screening facility may be resorted to for such screening. Further wherever feasible such screening by multi-agencies could be combined to reduce the time taken and avoid duplicity. (b) Physical examination of export documents (covered by customs declarations CBEx-I and CSB-I), gifts, samples and export goods (covered by customs declarations CBEx-II, CSB-II,) limited upto a maximum of 10%of the total courier consignments or specific intelligence. The consignments so selected to be examined 1%. (c) Physical examination of import documents (covered under customs declarations CBE-III, CBE-VIII), gifts, samples (covered under customs declarations CBE-IV, CBE-IX) and dutiable goods (covered under customs declarations CBE-V, CBE-X) limited upto a maximum of 10% of the total courier consignments. The consignments so selected to be examined 1%. (d) Selection of consignments for (b) & (c) above would be based on the various parameters such as nature of goods, value, weight, status of importer etc. (e) However the Commissioner of Customs in respective port can exercise the discretion of random examination of goods, on specific parameter such as country of import/export, nature of goods as presently provided in the present EDI System. 3. Notwithstanding anything contained above, any consignment can be examined by the Customs (even upto 1% examination), if there is any specific intelligence or there is doubt during X-ray in respect of the said consignment. 4. These instructions may be brought to the notice of all concerned by way of issuance of suitable Standing Orders. 5. Difficulties, if any in implementation of these instructions, may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular. F.NO.605/44/26-DBK Government of India Ministry of Finance Department of Revenue Circular No. 20/26-Cus. 21st July, 26

5 Sub : Levy of special additional duty of customs 4% under Duty Free Credit Entitlement (DFCE) Scheme reg. I am directed to invite your attention to Board s Circular No.18/26-Cus. dated , wherein it has been clarified that in the case of imports under export promotion schemes like DEPB, Target Plus, Served from India, DFCE and Vishesh Krishi and Gram Udyog Yojana, the exemption from basic customs duty, additional duty (CVD) and special CVD in terms of respective customs notifications shall be available if the element of these duties is debited in the duty scrips/entitlement certificates issued under these schemes. 2. In this connection, it has been brought to the notice of the Board that in case of imports under DFCE Scheme under notification Nos.53/23-Cus. dated and 54/23-Cus. dated the exemption from the additional duty is restricted to the duty leviable on the imported goods under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 and that there is no exemption available in respect of special CVD of 4% which is leviable on the said goods under sub-section (5) of Section 3 of the said Customs Tariff Act. Therefore, the special CVD cannot be paid through the scrips issued under the said scheme. A view has been expressed that in such cases (imports under these two notifications) the importer needs to pay the special CVD in cash and take refund of the same where eligible through cenvat or drawback, as the case may be. 3. The matter has been examined by the Board. It is noted that under notification Nos.53/23-Cus dated and 54/23-Cus. dated governing imports under DFCE Scheme, the exemption from the additional duty is restricted to the duty leviable under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 whereas, in all other notifications dealing with imports under DEPB, Target Plus Scheme etc.the duty exemption is available for the whole of the additional duty leviable under section 3 of the Customs Tariff Act (which would also include the special CVD leviable under sub-section (5) of the said section). As this special CVD of 4% is not exempt under the aforesaid notifications, the same can not be debited through the scrips issued under DFCE Scheme. It is clarified that in all such cases (i.e. imports under DFCE under these notifications) the importer shall have to pay the special CVD in cash. Needless to mention, the Cenvat credit or drawback (brand rate), as the case may be, can be claimed in respect of this duty. 5. A suitable Public Notice and Standing Order may be issued for the guidance of the trade and staff. Difficulties faced, if any in implementation of the Circular may be brought to the notice of the Board at an early date. 13 th September, 26 Notification No.99/26 - Customs 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 rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 69/21 Custom, dated the 26 th June, 21, published in part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 26 th June,21 [ GSR 461 (E) dated the 26 th June, 21] except as respects things done or omitted to be done before such rescission. Notification No. 78 / 26-Customs [F.No.354/119/25-TRU (Pt-I)] 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) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods, description of which is specified in column (3) of the Table below and falling within the Heading, sub-heading or tariff item of the First Schedule to the said Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India from Nepal, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Act, subject to the conditions specified in the Annexure to this notification. Table S. No Heading, sub-heading Description of goods or tariff item of the First Schedule (1) (2) (3) All goods Edible grade vegetable fats and oils and their fractions Glucose All goods Noodles , All goods or Ayurvedic digestive tablets All goods (except travertine) All goods Kattha (Catechu) All goods All goods

6 S. No Heading, sub-heading Description of goods or tariff item of the First Schedule (1) (2) (3) Hair Oil Toothpowder Toothpaste , All goods All goods Rosin Anti-mosquito coils All goods Poly Vinyl Chloride (PVC) Resin High Density Polyethylene (HDPE) Pipe Plastic Sheets Plastic Tube Plastic bags Plastic Container , Tanned leather Pre-laminated Particle Board All goods Pre-laminated Medium Density Fibre (MDF) Boards Writing paper, Printing paper Hessian fabrics of jute , , 5402 All goods 62, , , , , , , , , Twine of jute Woolen Carpets Synthetic carpets Pashmina Shawl All goods Shoes and sandals All goods Galvanised Plated sheets All goods Galvanised Iron Pipe Mild Steel (MS) Black Pipe All goods Knitted Wire Stainless Steel Utensils Bare Copper Wire , Brass Sheet , All goods Zinc Sheet All goods Hand Pump Cylinder Dry Cell Batteries Battery Separator , All goods Handicraft items Wooden Carved Box Annexure Conditions: (1) The goods are manufactured in Nepal wholly from Nepalese materials or Indian materials or Nepalese and Indian materials; or (2) The goods involve a manufacturing process in Nepal that brings about a change in classification at four digit level of the Harmonised Commodities Description and Coding System, different from those, in which all the third country origin materials used in the manufacture of such goods are classified and the manufacturing process is not limited to insufficient working or processing as indicated in the illustrative list below: (i) operations to ensure the preservation of articles in good condition during transport and storage (e.g., ventilation, spreading out, drawing, chilling, placing in salt, sulphur-dioxide or other aqueous solutions, removal of damaged parts and like operations);

7 (ii) operations consisting or removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets), washing, painting, cutting up; (iii) changes of packing and breaking up and assembly of consignments; (iv) slicing, cutting, slitting, re-packing, placing in bottles or flasks or bags or boxes or other containers, fixing on cards or boards, etc., and all other packing or re-packing operations; (v) the affixing of marks, labels or other like distinguishing signs on articles or their packaging; (vi) mixing of articles, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in para 1 (b) of Protocol to the Article V of the Treaty of Trade between His Majesty's Government of Nepal and the Government of India to enable them to be considered as manufactured or produced or made in Nepal; (vii) assembly of parts of an articles to constitute a complete article; (viii) a combination of two or more operations specified in (i) to (vii) above. (3) The importer produces a certificate of origin in the Form indicated below, duly certified by an agency designated by Government of Nepal, in respect of the consignment, to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that such goods have in fact been manufactured in Nepal. FORM OF CERTIFICATE OF ORIGIN Certificate of origin for exports free of additional duty of customs. Reference No. 1. Articles consigned from (Exporter's business name, address): 2. Articles consigned to (Consignee's name, address): 3. Means of transport and route: 4. Item number (HS Tariff Line): 5. Marks and number of package: 6. Description of Articles: 7. Gross weight or other quantity: 8. Number and date of Invoice together with value: 9. Ex-Factory price* of the articles manufactured in Nepal: * Ex-factory price means the price of the product at the time of the clearance from the factory gate. 10. (i) Whether articles are manufactured in Nepal under Para 1(a) of the Protocol to Article V of the Treaty of Trade (Yes/No): (ii) If articles are manufactured in Nepal under Para 1 (b) (i) and (ii) of the Protocol to Article V of the Treaty of Trade: (A) CIF value of materials, parts or produce originating from Non-Contracting Parties (i.e. other than Nepal and India) at the point of entry in Nepal :- (B) Value of materials, parts or produce of undetermined origin:- 11. Percentage of the sum of the value of col. 10(ii) (A) and (B) to the value of col. 9: 12. Declaration by the exporter: The undersigned hereby declares that the details furnished above are correct, that the articles are produced in Nepal and that they comply with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and Government of India. (Place and Date, Signature of authorised signatory) 13. Certification: It is certified that: 1. The articles have been manufactured in Nepal at a factory situated at (name of place/district) by M/s. (name of the company). 2. The articles involve manufacturing activity in Nepal and that the manufacturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of Trade. 3. The articles in question are not products of third country origin.** For Government of Nepal (Place and date, Signature and Stamp of Certifying Authority) **For the purpose of the above Item No. 3, the articles which have undergone a manufacturing process in Nepal as defined in the Protocol to Article V of the Treaty will not be treated as product of third country origin. 14. For official use of Indian Customs: The consignment has been examined and allowed to be imported into India as it complies with the provisions

8 as stipulated in the Protocol to Article V of the Treaty of Trade between His Majesty's Government of Nepal and Government of India. Signature and Seal of the Certifying Authority. Dated: Place: (4) The products worked on or processed as a result of which the total value of materials, parts or produce originating from countries other than India or Nepal or of undetermined origin used - i) does not exceed seventy per cent. in any time period, which commences on the 6 th day of March in a given calendar year and ends on the 5 th day of March of the subsequent calendar year ; and ii) the final process of manufacture is performed in Nepal. Explanation - For the purpose of this notification, the value of materials, parts or produce originating from countries other than India or Nepal shall be the CIF value at the time of importation of materials, parts or produce, at the point of entry in Nepal, where this can be proven to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, or the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in Nepal where the working or processing takes place. F.No 354/113/22-TRU Notification No.79/26-Customs 8 th August, 26 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/26-Customs, dated the 1 st March, 26 which was published in the Gazette of India, Extraordinary, vide number G.S.R.92(E), dated the 1 st March, 26, namely:- In the said notification, in the Table, after S.No.61 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) 62. F.No.341/51/26-TRU 4810 Light weight coated paper weighing upto 70 g/m 2, imported by actual users for printing of magazines Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1 st March, 26 and was last amended by notification No.24/26-Customs, dated the 6 th March, 26 which was published in the Gazette of India, Extraordinary, vide number G.S.R.140(E), dated the 6 th March, 26. Nil. Notification No.80/26-Customs 11 th August, 26. 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/22-Customs, dated the 1 st March, 22 which was published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the 1 st March, 22, namely:- In the said notification, in the Table,- i) against S.No. 34, in column (3), against items (A), (B) and (C), for the entries in column (4), the entry 70% shall respectively be substituted; and ii) against S.No. 434, for the entry in column (4), the entry 80% shall be substituted. F.No. 354/106/26-TRU Note : The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1 st March, 22 and was last amended by notification No.76/26-Customs, dated the 20 th July, 26 which was published in the Gazette of India, Extraordinary vide number G.S.R.436(E), dated the 20 th July, 26. Notification No. 81/26 - Customs 21 st August, 26 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry

9 of Finance (Department of Revenue), No. 39/96-Customs, dated the 23rd July, 1996, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 291(E), dated the 23rd July, 1996, namely:- In the said notification, in the TABLE, after serial number 28 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) 29. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of SAMYUKTA Programme of the Ministry Defence. of If,- (a) the said goods are imported by works centers of the SAMYUKTA Programme, Government agencies or public sector undertakings, as the case may be, designated by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Defence; and (b) such importers produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description, - uly certified by the Programme Director or Associate Programme Director, SAMYUKTA Programme, Department of Defence Research and Development, to the effect that the said goods are required for the SAMYUKTA Programme and shall be used only for the SAMYUKTA Programme and that they are not manufactured in India; and (2) duly certified also by an officer not below the rank of an Under Secretary to the Government of India in the Ministry of Defence to the effect that the import of the said goods mentioned in the said list is authorized by the Ministry of Defence under and for the purposes of the SAMYUKTA Programme. Explanation. Nothing contained in this exemption shall have effect on or after the 1st day of December, 27. [F.No. 354/190/99-TRU(Part)] Note:- The principal notification No.39/96-Customs dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 291 (E), dated the 23rd July, 1996 and was last amended by notification No.64/26-Customs, dated the 26 th June, 26 [G.S.R. 380 (E), dated the 26 th June, 26]. 21 st August, 26

10 Notification No. 82/26-Customs 21 st August, 26 G.S.R. (E). Whereas in the matter of import of fully drawn or fully oriented or spin drawn or flat of polyester (non-textured and non-poy) and other (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 Indonesia, Republic of Korea, Malaysia and Chinese (hereinafter referred to as the subject countries), the designated authority in its preliminary findings vide notification No. 14/3/25-DGAD, dated the 3 rd July 26, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3 rd July 26, has come to the conclusion that (i) the subject goods originating in or exported from subject countries have been exported to India below their normal values; (ii) the domestic industry has suffered material injury; (iii) the injury has been caused to the domestic industry by dumped imports of subject goods originating in or exported from the subject countries; and has recommended imposition of provisional anti-dumping duty, pending final determination, on all imports of the subject goods 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, 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 item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), 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 which shall be equal to the amount specified 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 S.No. Tariff item Description of goods Specification Country of origin Country of export Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Indonesia other than P.T. Mutu Gading Tekstil other than P.T. Mutu Gading Tekstil 699 MT US Other than Indonesia, Republic of Korea, Malaysia and Chinese Indonesia 699 MT US

11 S.No. Tariff item Description of goods Specification Country of origin Country of export Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Republic of Korea H.K. H.K. 107 MT US Republic of Korea other than H.K., Hyosung, Saehan Industry and Huvis other than H.K., Hyosung, Saehan Industry and Huvis 558 MT US Other than Indonesia, Republic of Korea, Malaysia and Chinese Republic of Korea 558 MT US Malaysia Hualon Hualon 140 MT US Malaysia other than Hualon other than Hualon 419 MT US Other than Indonesia, Republic of Korea, Malaysia 419 MT US

12 S.No. Tariff item Description of goods Specification Country of origin Country of export Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Malaysia and Chinese Chinese Nan Ya Plastics Nan Ya Plastics 57 MT US Chinese China Man made Fiber China Man made Fiber 268 MT US Chinese other than Nan Ya Plastics and China Man made Fiber other than Nan Ya Plastics and China Man made Fiber 421 MT US Other than Indonesia, Republic of Korea, Malaysia and Chinese Chinese 421 MT US 2. The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 20 th day of February 27, and shall be payable 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 under 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.354/80/26-TRU]

13 Notification No. 83/26-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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/22-Customs, dated the 1 st March, 22, G.S.R.118(E), dated the 1 st March, 22, namely:- In the said notification, in the Table, against S.No.77A, for the entry in column (3), the following entry shall be substituted, namely:- Liquefied Natural Gas, imported for the purpose of generating power by,- (a) (b) Ratnagiri Gas and Power Private Limited at their power project at Dabhol, District Ratnagiri, (Maharashtra); and any other Liquefied Natural Gas Mega Power Project which,- (i) is established with an installed power generation capacity of 20 MW or more, with integrated Liquefied Natural Gas re-gasification facility; (ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and (iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement.. [F.No.354/130/25-TRU] Note:- The principal notification No.21/22-Customs, dated the 1 st March, 22 was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1 st March, 22 and was last amended by notification No.80/26-Customs, dated the 11 th August, 26 [G.S.R. 479(E), dated 11 th August, 26]. 29 th August, 26 Notification No. 84/26-Customs G.S.R. (E).- Whereas in the matter of import of Nylon Tyre Cord Fabrics (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 vide its final findings, in notification No. 14/20/23-DGAD, dated 9 th March 25 published in the Gazette of India, Extraordinary, Part I, Section I, dated the 7 th April, 25 has come to the conclusion that- (i) (ii) (iii) Subject goods of all types, originating in or exported from the subject country has been exported to India below normal value, resulting in dumping; the domestic industry has suffered material injury; material injury has been caused by dumped imports from the subject country, and recommended imposition of anti-dumping duty on all imports of the subject goods from subject country in order to remove the injury to the domestic industry; 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 Ministry of Finance (Department of Revenue), No. 36/25-Customs, dated the 27 th April, 25, published in Part II, Section 3, Sub-Section (i) of the Gazette of India, Extraordinary, dated the 27 th April, 25 [G.S.R. 248 (E), dated the 27 th April, 25]; And whereas, M/s Junma Tyre Cord Company Limited, People s Republic of China has requested for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 in respect of exports of the subject goods made by them, and the designated authority, vide new shipper review notification No. 15/11/26- DGAD dated the 11 th July, 26 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 14 th July 26, has recommended provisional assessment of all exports of the subject goods made by the above stated party till the completion of the review by it; Now therefore, in exercise of the powers conferred by sub-rule (2) of rule 22 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 recommendation of the designated authority, hereby orders that pending the outcome of the said review by the designated authority, the subject goods, when exported by M/s Junma Tyre Cord Company Limited, People s Republic of China and imported into India, shall be subjected to provisional assessment till the review is completed. 2. The provisional assessment may be subject to such security or guarantee as the proper officer of customs deems fit for payment of the deficiency, if any, in case a definitive anti dumping duty is imposed retrospectively, on completion of investigation by the designated authority.

14 3. In case of recommendation of anti-dumping duty after completion of the said review by the designated authority, the importer shall be liable to pay the amount of such antidumping duty recommended on review and imposed on all imports of subject goods exported by M/s Junma Tyre Cord Company Limited, People s Republic of China and imported into India, from the date of initiation of the said review.

15 29 th August, 26 Notification No.85/26-Customs G.S.R. (E). Whereas in the matter of import of nylon filament of specification synthetic filament including synthetic monofilament of less than 67 decitex, of nylon or other polyamides falling under chapter 54 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), excluding all high tenacity of nylon including fishnet of nylon (hereinafter referred to as the subject goods), originating in or exported from People s Republic of China, Chinese, Malaysia, Indonesia, Thailand and People s Republic of Korea (hereinafter referred to as the subject countries), the Designated Authority in its preliminary findings vide notification No. 14/5/25-DGAD, dated the 3 rd February 26, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3 rd February 26, had come to the conclusion that (i) the subject goods have been exported to India from the subject countries below their normal value; (ii) the domestic industry has suffered material injury; (iii) the injury has been caused cumulatively by the dumped imports from subject countries. 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 No. 30/26-Customs, dated the 29 th March 26, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 29 th March 26 vide No. G.S.R. 182 (E), dated the 29 th March 26; And whereas, the designated authority, vide its final findings notification No. 14/5/25-DGAD dated the 3 rd July 26, published in the Gazette of India, Extraordinary, Part I, Section I, dated the 3 rd July 26, has come to the conclusion that- (i) The subject goods have been exported to India from the subject countries below their normal value; (ii) The domestic industry has suffered material injury; (iii) No injury has been caused in respect of imports of Nylon flame retardant, Nylon air texturised, Nylon 66 and Nylon 11, Nylon 170/24 and 280/14 denier used for hook and loop tape fasteners, nylon 6 monofilament, UV treated wherever their landed value is higher than Rs.172 per kg. (iv) The injury has been caused cumulatively by the dumped imports from subject countries. and has recommended to impose definitive anti dumping duties on all imports of the subject goods, originating in or exported from the subject countries;

16 Now, therefore, in exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the said Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, 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 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 which shall be equal to the amount specified 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. S.No. Chapter Description of goods Specification Country of origin Country of export Table Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1 54 Nylon Synthetic filament including synthetic monofilament of less than 67 decitex, of nylon or other polyamides, excluding all high tenacity of nylon including fishnet of nylon People s Republic of China Jinan Juda Jinan Juda 63 Kilogram Indian 2 54 Nylon -do- People s Republic of China except Jinan Juda except Jinan Juda 63 Kilogram Indian 3 54 Nylon -do- Chinese Suntex Fibre Ltd. Co. Suntex Fibre Ltd. Co Kilogram Indian 4 54 Nylon -do- Chinese Lipeng Enterprises Lipeng Enterprises Kilogram Indian

17 S.No. Chapter Description of goods Specification Country of origin Country of export Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 5 54 Nylon -do- Chinese except Suntex Fibre & Lipeng Enterprises except Suntex Fibre & Lipeng Enterprises Kilogram Indian 6 54 Nylon -do- Indonesia Kilogram Indian 7 54 Nylon -do- Malaysia Hualon Hualon 4.24 Kilogram Indian 8 54 Nylon -do- Malaysia except Hualon except Hualon Kilogram Indian 9 54 Nylon -do- Thailand Asia Fibre Public Company Ltd. Asia Fibre Public Company Ltd Kilogram Indian Nylon -do- Thailand Thai Taffeta Thai Taffeta Kilogram Indian Nylon -do- Thailand except Asia Fibre Public Co. Ltd. and Thai Taffeta except Asia Fibre Public Co. Ltd. and Thai Taffeta Kilogram Indian

18 S.No. Chapter Description of goods Specification Country of origin Country of export Producer Exporter Amount Unit of measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Nylon -do- Korea RP Taekwang Industrial Co. Ltd. Taekwang Industrial Co. Ltd Kilogram Indian Nylon -do- Korea RP Hyosung Hyosung Kilogram Indian Nylon -do- Korea RP except Taekwang Industrial Co Ltd. & Hyosung except Taekwang Industrial Co Ltd. & Hyosung Kilogram Indian Nylon -do- China PR, Chinese, Malaysia, Indonesia, Thailand, Korea RP except China PR, Chinese, Malaysia, Indonesia, Thailand, Korea RP Kilogram Indian

19 Provided that no antidumping duty shall be payable if the landed value of Nylon flame retardant, Nylon air texturised, Nylon 66 and Nylon 11, Nylon 170/24 and 280/14 denier used for hook and loop tape fasteners, nylon 6 monofilament and UV treated, is higher than Rs.172 per kg. 2. The anti-dumping duty imposed under this notification shall be levied with effect from the dated of imposition of the provisional anti-dumping duty i.e., 29 th March 26, and shall be payable in Indian currency. Explanation. - For the purposes of this notification, "landed value" means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act. [F.No.354/19/26-TRU]

20 30th August, 26 NOTIFICATION No.86/ 26-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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.85/24-Customs, dated the 31st August, 24, namely: - In the said notification, - (i) in the preamble, for the words, brackets and figures so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at twenty five per cent. of the rate specified in the corresponding entry in column (4) of the said Table, the words and figures the whole of the duty of customs leviable thereon which is specified in the said First Schedule shall be substituted; and (ii) in the TABLE, column (4) and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 1 st day of September, 26. [F.No. 354/213/22-TRU] Note.- The principal notification No. 85/24-Customs, dated the 31st August, 24, was published in the Gazette of India, Extraordinary, vide number G.S.R. 560 (E), dated the 31st August, 24 and was last amended by notification No.79/25-Customs, dated the 1 st September,25, published vide number G.S.R. 555 (E), dated the 1 st September,25. 31st August, 26 Notification No. 87/ 26-Customs G.S.R. (E). -Whereas, the designated authority vide notification No. 15/20/26-DGAD, dated the 25 th July, 26, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 26 th July, 26, has initiated review, in terms of sub-section (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 (hereinafter referred to as the said Rules), in the matter of continuation of anti-dumping duty on Paracetamol, originating in, or exported from People s Republic of China, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 67/25-Customs, dated the 19 th July 25, and has requested for extension of anti-dumping duty 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, 1975, read with 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. 67/25-Customs, dated the 19 th July, 25, namely: - In the said notification, in paragraph 2, for the figures and words 5 th day of September 26 the figures and words 5 th day of September 27 shall be substituted. [F.No.354/32/21-TRU (Pt-I)] Notification No. 87/ 26-Customs 31st August, 26 G.S.R. (E). -Whereas, the designated authority vide notification No. 15/20/26-DGAD, dated the 25 th July, 26, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 26 th July, 26, has initiated review, in terms of sub-section (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 (hereinafter referred to as the said Rules), in the matter of continuation of anti-dumping duty on Paracetamol, originating in, or exported from People s Republic of China, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 67/25-Customs, dated the 19 th July 25, and has requested for extension of anti-dumping duty 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, 1975, read with 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. 67/25-Customs, dated the 19 th July, 25, namely: - In the said notification, in paragraph 2, for the figures and words 5 th day of September 26 the figures and words 5 th day of September 27 shall be substituted. [F.No.354/32/21-TRU (Pt-I)]