OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, COCHIN 9 - - - - - - Public Notice No. 06 /2009 Attention of the trade and public is invited to the following instructions of the C.B.E.C, is enclosed herewith. for information: Sl. Instruction No. and origin No. 1. Notification No.134/2008-Cus dt.22.12.2008 of CBEC 2. Notification No. 135/2008-Cus dated 24.12.2008 of CBEC 3. Notification No 136 /2008-Cus dated 24.12.2008 of CBEC 4. Notification No. 137/2008-Cus dated 26.12-2008of CBEC 5. Notification No. 138/ 2008-Cus dated 31.12-2008of CBEC 6. Notification No. 1/ 2009-Cus dated 02.01.2009 of CBEC 7. Notification No. 2/ 2009-Cus dated 02.01.2009 of CBEC 8. Notification No. 3/ 2009-Cus dated 02.01.2009 of CBEC 9. Notification No. 4/ 2009-Cus dated 06.01.2009 of CBEC 10. Notification No. 5/ 2009-Cus dated 06.01.2009 of CBEC 11. Notification No. 6/ 2009-Cus dated 15.01.2009 of CBEC 12. Notification No. 8/ 2009-Cus dated 22.01.2009 of CBEC 13. Notification No. 9/ 2009-Cus dated 29.01.2009 of CBEC 14. Notification No. 10/ 2009-Cus dated 02.02.2009 of CBEC 15. Notification No. 11/ 2009-Cus dated 03.02.2009 of CBEC 16. Notification No. 12/ 2009-Cus dated 10.02.2009 of CBEC 17. Notification No. 13/ 2009-Cus dated 11.02.2009 of CBEC 18. Notification No. 141/2008-Cus(N.T) dated 31.12-2008of CBEC 19. Notification No. 1/2009-Cus(N.T) dated 02.01.2009 of CBEC 20. Notification No. 2/2009-Cus(N.T) dated 02.01.2009 of CBEC 21. Notification No. 3/2009-Cus(N.T) dated 06.01.2009 of CBEC Notification No. 4/2009-Cus(N.T) dated 22. 06.01.2009 of CBEC 23. Notification No. 19/2009-Cus(N.T) dated 30.01.2009 of CBEC 24. Circular No. 22/2008 Vide. F. No. 401/229/2006-Cus.III dated 19-12-2008 of CBEC 25. Circular No. 23/2008 Vide. F.No.528/27/2008-Cus.(TU) dated 29-12-2008 of CBEC Subject Anti dumping duty on imports of vitrified and porcelain tiles Amends notification No. 30/2008-Customs, dated the 3 rd March, 2008 Exempts certain goods Anti-dumping duty on imports of Sodium Hydroxide, originating in or exported from, Korea ROK and the People s Republic of China Anti-dumping duty on import of Flexible Slabstock Polyol Regarding anti-dumping duty on acrylonitrile butadiene rubber originating in, or exported from, Korea RP and Germany Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 which was last amended by Notification no. 128/2008 - Customs, dated 07-12-2008 Amends Notification No.89/2005-Customs, dated the 4th October, 2005 Regarding anti-dumping on imports of Float Glass originating in, or exported from, the Peoples Republic of China and Indonesia Regarding anti-dumping duty on Mulberry raw silk (not thrown) originating in, or exported from the People s Republic of China Regarding continuation of anti-dumping duty on imports of Melamine originating in, or exported from, the People s Republic of China Regarding anti dumping duty on specified goods originating in, or exported from the People s Republic of China, Hong Kong and Chinese Taipei Impose provisional safeguard duty on imports of Phthalic anhydride Amends Notification No.66/2008-Customs, dated the 10 th May, 2008 Amends No. 21/2002-Customs, dated the 1st March, 2002 Amends notification No. 21/2002-Customs, dated the 1st March, 2002 Amends notification No. 21/2002-Customs, dated the 1st March, 2002 Amends notification No. 36/2001-Cus (N.T.), dated, the 3rd August 2001 Amends Notification No.103/2008-Customs (N.T.), dated the 29th August,2008 Amends Notification No.103/2008-Customs (N.T.), dated the 29th August,2008 Amends Notification No.61/94-Customs-(N.T.), dated the 21 st November, 1994 Amends notification No.12/97-Customs (N.T.), dated the 2nd April, 1997 Amends Notification No.36/2001 Customs (N.T.), dated, the 3 rd August, 2001 Procedure relating to sanction and pre-audit of refund claims Clarification on classification of combined refrigerator freezer with separate external doors for the purpose of extending benefit of Notification No.85/2004-Customs
2 26. Circular No. 01/2009 Vide. F. No. 450/151/2008-Cus.IV dated 13-01-2009 of CBEC 27. Circular No. 02/2009 Vide. F.No.609/282/2008-DBK dated 15-01-2009 of CBEC 28. Circular No. 03/2009 Vide. F.NO. 605 /70 / 2008 -DBK dated 20-01-2009 of CBEC 29 Circular No. 04/2009 Vide. F.NO.605/61/2007-DBK dated 28-01- 2009 of CBEC 30 Circular No. 05/2009 Vide. F.NO.609/167/2003-DBK dated 02.02.2009 of CBEC 31 Circular No. 06/2009 Vide. F. No. 401/104/2007-Cus.III dated 09.02.2009 of CBEC 32 Circular No. 07/2009 Vide. F.No.528/41/2008-Cus.(TU) dated 09-02-2009 of CBEC 33 Circular No. 08/2009 Vide. F.NO.605/55/2008-DBK dated 16-02- 2009 of CBEC 34 Instruction No. 01/2009 Vide. F.No.528/64/2007-Cus(TU) dated 13-01-2009 of CBEC 35 Instruction No. 02/2009 Vide. F. No. 450/142/2008-Cus.IV dated 27-01-2009 of CBEC 36 Instruction No. 03/2009 Vide. dated 31.8.2004 Examination norms for goods exported under Reward Schemes Classification of footwear having uppers of a combination of leather and synthetic/textile material under Chapter 64 of the Drawback Schedule, 2008-09 On line transmission of Shipping Bills and Licences / Authorizations issued under the Duty Exemption Scheme (DES) and the EPCG scheme - reg. Clarifications in respect of quantum of Bond and Bank Guarantee (BG) under Advance Authorization and Export Promotion Capital Goods schemes reg Systems Alert for Monitoring Realization of Export Proceeds in EDI Regarding procedure to be adopted for refund of 4% Special Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 Regarding clarification on admissibility of benefit of exemption in respect of Virgin Olive Oil under Notification No.21/2002-Customs dated 1.3.2002 Applicability of notification No 41/2005-Cus to the goods imported against the credit Scrips issued under para 3.8.6 of Foreign Trade Policy (FTP) (2008-09) under Vishesh Krishi Gram Udyog Yojana (VKGUY) scheme Export of Sugar Re-introduction of the system of export release orders w.e.f. 1.1.2009 for exports under OGL Ban on import of toys from China by DGFT Export of Edible Oil in branded packs of upto 5 Kg. F.No.528/5/2007-Cus.(TU)dated 03-02-2009 of CBEC [Issued in F.No.C1/01/2009-TU] Cochin, dated the 17.02.2009 Annexure As above. Sd (B.SYED MOHAMMED) COMMISSIONER Copy to: 1. The Chief Commissioner s Office, Cochin. 2. Commissioner s file/ Jt. Commissioner / 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 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) NOTIFICATION No.134/2008-CUSTOMS New Delhi, the 22 nd December, 2008 G.S.R. (E). - Whereas in the matter of imports of vitrified and porcelain tiles, other than vitrified industrial tiles (hereinafter referred to as the subject goods ), falling under headings 6907 or 6908 or 6914 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from the People s Republic of China (China PR) and United Arab Emirates (UAE) [hereinafter referred to as the subject countries] and imported into India, the designated authority in its sunset review final findings No.15/17/2006-DGAD, dated 21st April, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd April, 2008, had inter alia come to the conclusion that (i) there was no dumping taking place from UAE; (ii) the subject goods were likely to enter Indian market at dumped prices from China PR, should the present measures be withdrawn; (iii) in spite of the anti-dumping measures in place, there existed significant current injury to the domestic industry. There was also no evidence on record to suggest that dumping or the injury to the domestic industry would cease to exist or was not likely to recur in case the anti-dumping duties were discontinued; and had considered it necessary to recommend continued imposition of the anti-dumping duty on the subject goods originating in, or exported from, China PR in order to remove 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. 82/2008-Customs, dated the 27 th June, 2008, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.485(E) of the same date; And whereas, M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer), M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter) have 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 made by them, and the designated authority vide new shipper review notification No. 15/23/2008- DGAD, dated the 11 th November, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 11 th November, 2008, had recommended provisional assessment of all exports of the subject goods made by the said M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer), M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter) till the completion of the new shipper review; 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 new shipper review by the designated authority, vitrified and porcelain tiles, other than vitrified industrial tiles, falling under headings 6907 or 6908 or 6914 of the First Schedule to the said Customs Tariff Act, produced by M/s Foshan Lihua Ceramics Co. Ltd., China PR and exported by M/s Foshan Henry Trading Company, China PR through M/s Anjaneya Trading PTE Ltd., Singapore, when imported into India, shall be subjected to provisional assessment till the new shipper review is completed. 2. The provisional assessment may be subject to such security or guarantee as the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, deems fit for
4 payment of the deficiency, if any, in case a definitive anti-dumping duty is imposed retrospectively on completion of investigation by the designated authority. 3. If the designated authority recommends anti-dumping duty after completion of the said new shipper review, the importer shall be liable to pay the amount of such anti-dumping duty imposed on all imports into India of the subject goods from M/s Foshan Lihua Ceramics Co. Ltd., China PR (producer) and M/s Foshan Henry Trading Company, China PR (exporter) through M/s Anjaneya Trading PTE Ltd., Singapore (exporter), from the date of initiation of the said new shipper review. [F. No. 354/214/2001-TRU (Pt.III)] (Unmesh Wagh) Under Secretary to the Government of India [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) Notification No. 135/2008-Customs New Delhi, dated the 24 th December, 2008 G.S.R. (E). -In exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 30/2008-Customs, dated the 3 rd March, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 161(E), dated the 3 rd March, 2008, namely:- In the said notification, in the Table, against serial number 6, in column (5), for the existing entry, the entry Korea RP shall be substituted. [F.No.354/137/2007 TRU] (Unmesh Wagh) Under Secretary to the Government of India Note: The principal notification number 30/2008-Customs dated the 3 rd March, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) of vide number G.S.R. 161(E), dated the 3 rd March, 2008. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY) ] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) Notification NO. 136 /2008-CUSTOMS New Delhi, the 24 th December, 2008. 3 Pausa, 1930 SAKA 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 specified in the Table annexed hereto, from,- (i) so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of three percent ad-valorem, and (ii) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, when specifically claimed by the importer.
5 2. The exemption under this notification shall be subject to the following conditions, namely :- (1) that the goods imported are covered by a valid licence or valid authorization issued under the Export Promotion Capital Goods (hereinafter referred to as EPCG) Scheme to Common Service Providers(hereinafter referred to as CSP) designated by the Director General Of Foreign Trade (hereinafter referred to as DGFT) or Department of Commerce(hereinafter referred to as DOC) in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the Foreign Trade Policy permitting import of goods at the rate of three percent duty and the said licence or authorization is produced for debit by the proper officer of customs at the time of clearance : Provided that for import of spare parts specified at Sr.No.4 of the Table annexed, the validity period of the licence or authorization shall be deemed to be the period permitted for fulfilment of the export obligation in full. (2) that the authorization issued under the scheme shall have the details of the users of the said capital goods and the quantum of the Export Obligation(hereinafter referred to as EO) which each user would fulfil. (3) that the goods imported shall not be disposed of or transferred by sale or lease or any other manner till export obligation is completed; (4) that the Common Service provider and each of the specific users shall execute a bond in such form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs and a bank guarantee equivalent to their portion of duty foregone in terms of export obligation apportioned in the authorization binding themselves to fulfil export obligation on Freight On Board(FOB) basis equivalent to eight times the duty saved on the goods imported as may be specified on the licence or authorization, or for such higher sum as may be fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the Handbook of Procedures Vol I, within a period of eight years from the date of issue of licence or authorization, in the following proportions, namely :- S.No. Period from the date of licence Proportion of total export obligation (1) (2) (3) 1. Block of 1 st to 6 th year 50% 2. Block of 7 th to 8th year 50% Provided that where the duty saved is not less than rupees one hundred crores, or where the licence or authorization is issued to units in the agri export zone as may be notified by the Licensing Authority or Regional Authority, the export obligation shall be fulfilled within a period of twelve years from the date of issue of licence in the following proportions, namely :- S.No Period from the date of licence Proportion of total export obligation (1) (2) (3) 1. Block of 1 st,to 10 th years 50% 2. Block of 11 th to 12 th year 50% Provided further that where a sick unit is notified by the Board for Industrial and Financial Reconstruction or where a rehabilitation scheme is announced by the concerned State Government in respect of sick unit for its revival, the export obligation may be fulfilled within the time period allowed as per the rehabilitation package or twelve years whichever is lower: Provided also that where the capital goods are imported by agro units and units in tiny and cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on the licence, or for such higher sum as may be fixed by the licensing authority, and the export obligation shall be discharged within a period of twelve years from the date of issue of the licence or authorization : Provided also that where the capital goods are imported for technological up gradation as per conditions specified in Para 5.10 of the Foreign Trade Policy or by small scale industry units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be, the export obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on the licence or authorization, or for such higher sum as may be fixed by the Licensing Authority or Regional Authority, within a period of eight years from the date of issue of licence subject to the further condition that in the case of Small Scale Industry units the landed CIF value of such imported capital goods under the scheme shall not exceed rupees fifty lakhs and total investment in plant and machinery after such imports shall not exceed the Small Scale Industry limit :
6 Provided also that export obligation of a particular block may be set off against the excess exports made in the said preceding block(s); (5) that if the Authorization Holder does not claim exemption from the additional duty leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken for computation of the net duty saved for the purpose of fixation of export obligation provided the Cenvat credit of additional duty paid has not been taken; (6) that the Authorization Holder and the other specific users produce within thirty days from the expiry of each block from the date of issue of authorization or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the preceding condition, the Authorization Holder shall within three months from the expiry of the said block pay duties of customs of an amount equal to that portion of duties leviable on the goods, but for the exemption contained herein which bears the same proportion as the unfulfilled portion of the export obligation bears to the total export obligation together with interest at the rate of 15% per annum from the date of clearance of the goods; (7) where the Authorization Holder fulfils 75% or more of the export obligation as specified in condition (3) within half of the period specified for export obligation as mentioned in condition (3), his balance export obligation shall be condoned and he or they as the case may be shall be treated to have fulfilled the entire export obligation; (8) that the capital goods imported, assembled or manufactured are installed in the Common Service Provider s factory or premises and a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is produced confirming installation and use of capital goods in the Authorization Holder s factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow : Provided that in case of import of spares, the installation certificate shall be produced within three years from the date of import :- Provided further that if the Authorization Holder is not registered with central excise or if he is a service provider, as the case may be, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer : Provided also that agro units located in Agri Export Zones or service providers in Agri export Zones may move the capital goods within the Agri Export Zones under intimation to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, subject to the condition that the Authorization Holder shall maintain accurate record of such movement; (9) that the imports and exports are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi- Jamnagar), Muldwarka, Porbander,Dharamtar, Vadinar, and Haldia (Haldia Dock Complex of Kolkata port), or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa), or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or a Special Economic Zone as notified under the Special Economic Zone, Act, 2005 ( 28 of 2005). Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station. (10) notwithstanding anything contained in condition (4) above, where the Licensing Authority or Regional Authority grants extension of block-wise period for any blocks(s) or overall period of fulfilment of Export Obligation up to a period of two years or regularization of shortfall in Export Obligation, not
7 exceeding five percent of such export obligation, the said block-wise period or overall period of Export Obligation shall be extended or condoned by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be : Provided that in respect of sick units referred to in the second proviso to condition (4) extension of overall period of Export Obligation shall not be allowed; Provided further that the Regional Authority may grant further extension in the overall period of Export Obligation up to a further period of two years if the authorization holder pays 50% of duty payable in proportionate to the unfulfilled portion of Export Obligation to the Customs Authority and agrees to fulfil other conditions as may be specified by the Regional Authority for this purpose; Provided further that the Export Obligation period shall not be extended beyond 12 years including the original Export Obligation period of 8 years / 12 years as the case may be. 3. Where the goods specified in the said Table are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof: Provided that at the time of re-export, the goods are identified to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as the goods which were imported. Explanation For the purpose of this notification,- 1. Capital goods has the same meaning as assigned to it in Paragraph of 9.12 of the Foreign Trade Policy; 2. Common Service Provider (CSP) means a service provider who is designated or certified as a common service provider by the DGFT or DOC in a town of Export Excellence 3 Export Obligation, - (i) means obligation on the importer to export to a place outside India, goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported in terms of this notification and it shall be over and above the average level of exports achieved by the importer in the preceding three licensing years for the same and similar products within the overall export obligation period including the extended period, if any and such average shall be the arithmetic mean of export performance in the last three years for the same and similar products: Provided that upto 50% of the export obligation may also be fulfilled by export of other good(s) manufactured or service(s) provided by the importer or his group company or managed hotel, which has the EPCG authorization subject to the condition that in such cases, additional export obligation imposed shall be over and above the average exports achieved by the importer or his group company or managed hotel in preceding three years for both the original and the substitute product(s) / service(s) : Provided further that in case of export of goods relating to handicraft, handlooms, cottage, tiny sector, agriculture, aqua-culture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry and sericulture, the importer shall not be required to maintain the average level of exports : Provided also that the goods, excepting tools, imported under this notification by the aforesaid sectors, shall not be allowed to be transferred for a period of five years from the date of imports even in cases where export obligation has been fulfilled. Transfer of capital goods would, however, be permitted within the group companies, after fulfilment of export obligation but before five years from the date of imports, under intimation to Regional Authority and jurisdictional Central Excise Authority: Provided also that exports made to former USSR, or to such countries as notified by Director General of Foreign Trade as on 31.3.08, shall not be counted for fixing the average level of exports: Provided also that the goods on which benefits of reward schemes under Chapter 3 of the Foreign Trade Policy are taken shall not be counted towards the fulfilment of the export obligation : Provided also that exports against only such shipping bills which mention the number and date of the EPCG authorization shall be counted for the discharge of the export obligation: Provided also that exports counted against the authorization issued under this notification shall not be counted towards fulfilment of other specific Export Obligations against other EPCG authorizations;
8 (ii) shall be fulfilled through physical exports and the export proceeds shall be realized in freely convertible currency. However the following categories of supplies, shall also be counted towards fulfilment of export obligation: (a) deemed exports, namely: (1) supply of goods against Advance Authorization or Advance Authorization for Annual Requirement or Duty Free Import Authorization; (2) supply of goods to Export Oriented Units or Software Technology Parks or Electronics Hardware Technology Parks or Bio-Technology Parks; (3) supply of goods to projects financed by multilateral or bilateral agencies or Funds as notified by Department of Economic Affairs (hereinafter referred to as DEA), Ministry of Finance (hereinafter referred to as MOF) under International Competitive Bidding (hereinafter referred to as ICB) in accordance with procedures of those agencies or Funds, where legal agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance with procedures of those agencies/funds, where bids may have been invited and evaluated on the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad; (4) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero customs duty and the supply is made under ICB procedure; (5) supply of goods to power projects and refineries not covered in (4) above under ICB procedure; (6) Supply of goods to nuclear power projects through competitive bidding as opposed to ICB; (b) Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign exchange; (c)royalty payments received in freely convertible currency and foreign exchange received for Research and Development(R&D) services; and (d)payments received in rupee terms for port handling services in terms of Chapter 9 of the Foreign Trade Policy. (3) Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published vide notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2008 dated the 11 th April, 2008 as amended from time to time; (4) Licensing Authority or Regional Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence or authorization under the said Act; (5) Manufacture has the same meaning as defined in clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). (6) Towns of Export Excellence(TEE) means a selected town producing goods of Rs.1000 Crores or more based on potential for growth in exports. However for TEE in Handloom, Handicraft, Agriculture and fisheries sector the threshold limit would be Rs.250 Crores. Table Sl.No. Description of goods (1) (2) 1 Capital goods for pre-production, production and post production including second hand capital goods. 2 Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down (CKD) conditions to be assembled into capital goods by the importer. 3 Spare parts of goods specified at Serial Nos.1 and 2 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured. 4 Spare parts for the existing plant and machinery imported under this scheme. (S.R.Meena) Under Secretary to the Government of India. [F. No.605/18/2008-DBK ]
9 TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) Notification No.137/2008-Customs New Delhi, the 26 th December, 2008 G.S.R. (E). Whereas, the designated authority vide notification No. 15/11/2007-DGAD, dated the 22 nd November, 2007, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 22 nd November, 2007, had initiated review, in the matter of continuation of anti-dumping on imports of Sodium Hydroxide commonly known as Caustic Soda (hereinafter referred to as the subject goods), falling under sub-heading 2815 11 or 2815 12 of the First Schedule to the Customs Tariff Act 1975 (51 of 1975), originating in, or exported from, Korea ROK and the People s Republic of China (hereinafter referred to as the subject countries), imposed vide notification of the Government of India (Department of Revenue), No.142/2003-Customs, dated the 23 rd September, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated23 rd September, 2003, vide number G.S.R.759(E), dated the 23 rd September, 2003; And whereas, the Central Government had extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject countries upto and inclusive of the 25 th December, 2008 vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 121/ 2007-Customs, dated 20 th December, 2007, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 20 th December, 2007, vide number G.S.R. 784(E), dated the 20 th December, 2007; And whereas, in the matter of review of anti-dumping on import of the subject goods, originating in, or exported from, the subject countries, the designated authority vide its final findings No. 15/11/2007- DGAD dated the 21 st November, 2008 published in the Gazette of India, Extraordinary, Part I, Section 1, dated 21 st November, 2008, has come to the conclusion that- (a) (b) subject goods originating in or exported from the People s Republic of China has been exported to India below their normal value, resulting in dumping; the performance of domestic industry has improved during the continuation of anti-dumping duty on the subject goods; and (c) discontinuation of anti-dumping duties on the subject goods from subject countries likely to continue from the People s Republic of China and likely to recur from Korea ROK leading to the recurrence of injury to the domestic industry; and has recommended continued imposition of definitive anti-dumping duty against the subject goods, originating in, or exported from, the subject countries 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 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 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 at a rate which is equivalent to the difference between, the reference price as 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, and the landed value of such imported goods in like currency per like unit of measurement. Table S. Sub- Desc Specification Country Country Producer Exporter Amount Unit of
10 No headi ng ription of Goo ds of Origin of Export Measurement (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. 2815 Cau Caustic soda Korea Korea M/s M/s Not Dry 11 stic lye and ROK ROK Hanwha Hanwha applicable Metric or 2815 12 soda caustic soda solid/flakes Chemical Corporation Corporation Tonne 2. 2815 11 or 2815 12 3. 2815 11 or 2815 12 4. 2815 11 or 2815 12 5. 2815 11 or 2815 12 6. 2815 11 or 2815 12 7. 2815 11 or 2815 12 8. 2815 11 or 2815 12 9. 2815 11 or 2815 12 Cau stic soda Causti c soda Cau stic soda Cau stic soda Cau stic soda Causti c soda Cau stic soda Cau stic soda Caustic soda lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Caustic lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Caustic soda lye and caustic soda solid/flakes Korea ROK Korea ROK Korea ROK Korea ROK Korea ROK Any country other than subject countries People s Republic of China Any country other than Korea ROK Korea ROK People s Republic of China soda People s People s Republic of Republic of China China People s Republic of China Any country other than subject countries Any country other than People s Republic of China People s Republic of China M/s Hanwha Chemical Corporation M/s Tricon Energy Ltd., United States of America (USA) Any other than at S. No. 1 and 2 above Not applicable Dry Metric Tonne 401.05 Dry Metric Tonne Any Any 401.05 Dry Metric Tonne Any Any 401.05 Dry Metric Tonne Any M/s Tricon Energy Ltd., United States of America (USA) Any other than at S.No.6 above 401.05 Dry Metric Tonne 401.05 Dry Metric Tonne Any Any 401.05 Dry Metric Tonne Any Any 401.05 Dry Metric Tonne 2. 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 Gazette of India. Explanation. - For the purposes of this notification, -
11 (a) 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; (b) 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 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.354/185/2002 TRU (Pt-I)] (Unmesh Wagh) Under Secretary to the Government of India. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) Notification No. 138/ 2008-Customs New Delhi, the 31 st December, 2008 G.S.R. (E). -Whereas, the designated authority vide notification No. 15/19/2008-DGAD, dated the 24 th July, 2008, published in Part I, section 1 of the Gazette of India, Extraordinary, dated the 24 th July, 2008, had initiated review in terms of sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on import of Flexible Slabstock Polyol, falling under Sub- heading 3907 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People s Republic of China, Republic of Korea, Chinese Taipei and Brazil, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2005- CUSTOMS, dated the 24 th January, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 40(E), dated the 24 th January, 2005, and had requested for extension of anti-dumping duty upto 23 rd July, 2009, in terms of sub-section (5) of section 9A of the said Customs Tariff Act; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Act and in pursuance of rule 23 of the said rules, the Central Government hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 4/2005- CUSTOMS, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 40 (E), dated the 24 th January, 2005, namely: - In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: - 3. This notification shall remain in force upto and inclusive of the 23 rd July, 2009, unless the notification is revoked earlier. [F. No.354/148/2003-TRU] (Unmesh Wagh) Under Secretary to the Government of India Note.- The Principal notification No.4/2005-CUSTOMS, dated the 24 th January, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1) vide G.S.R..40 (E), dated the 24 th January, 2005. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (I)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) *** Notification No. 01/2009-Customs New Delhi, the 2 nd January, 2009
12 G.S.R. (E). Whereas, the designated authority had initiated a sunset review in the matter of continuation of final anti-dumping duty on acrylonitrile butadiene rubber (hereinafter referred to as NBR) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Korea RP and Germany, imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 111/2002-Customs, dated the 10th October, 2002, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 697(E), dated the 10th October, 2002] which was superseded vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 78/2005-Customs, dated the 1st September, 2005, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 554(E), dated the 1st September, 2005, and had requested for extension of anti-dumping duty for an additional 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; And whereas the Central Government had extended the anti-dumping duty imposed on NBR originating in, or exported from, Korea RP and Germany vide notification No. 109/2007-Customs, dated the 9th October, 2007, published in the Gazette of India, part II, Section 3, Sub-Section (i) vide number G.S.R. 651(E), dated the 9th October, 2007 upto and inclusive of 8th October, 2008; And whereas the designated authority vide notification No. 15/6/2007-DGAD, dated the 4th October 2008, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 6th October 2008 has concluded that a) there is no reason for continuation of existing anti dumping measures on exports of NBR from Germany into India; b) there is a strong likelihood of exports of NBR from Korea RP into India continuing at dumped prices leading to consequential injury to the domestic industry and injury to domestic industry is likely to continue or recur if the duties are either revoked or reduced in respect of imports from Korea; and c) the domestic industry continues to suffer material injury on account of low per unit realization due to the price effect of dumped imports and erosion of its market share; and has recommended continuation of anti-dumping duty on imports of NBR originating in, or exported from, Korea RP; 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 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 after considering 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 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 the corresponding entry in column (4), originating in the country specified in the corresponding entry in column (5), exported from the country specified in the corresponding entry in column (6), produced by the producer specified in the corresponding entry in column (7) and exported by the exporter 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
13 S. He Description Speci Countr Countr Producer Exporter Amo Unit of Currency No adi of goods ficati y of y of unt measur ng on origin export ement (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1. 40 02 2. 40 02 Acrylonitrile Butadiene Rubber (NBR) Acrylonitrile Butadiene Rubber (NBR) 3. 4002 Acrylonitrile Butadiene Rubber (NBR) 4. 40 02 5. 40 02 Acrylonitrile Butadiene Rubber (NBR) Acrylonitrile Butadiene Rubber (NBR) Any Any Korea RP Korea RP Korea RP Korea RP M/s Korea Kumho Petrochemi cals Co Ltd (KKPC) M/s LG Chemicals Ltd (LG) M/s Korea Kumho Petrochemi cals Co Ltd (KKPC) M/s LG Chemicals Ltd (LG) Any Korea RP Korea RP Any other Producer/ 362.7 exporter other than 5 combination of Producerexporter indicated at Sr. Nos. 1 & 2 Above Any Korea Any Any Any 362.7 RP 5 Any Any Korea RP Any Any 362.7 5 38.73 MT US Dollar 38.73 MT US Dollar MT MT MT US Dollar US Dollar US Dollar 2. This notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) and 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 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. 354/179/2002-TRU (Part IV) (Unmesh Sharad Wagh) Under Secretary to the Government of India. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE) Notification No. 2/2009-Customs New Delhi, the 2 nd January, 2009 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. 21/2002-Customs, dated the 1 st March, 2002 which was published in the Gazette of India, Extraordinary, vide G.S.R. 118 (E) of the same date, namely: - In the said notification, in the Table, - (i) (ii) against S. No. 60A, for the entry in column (5), the entry - shall be substituted; for S. No 74 B and the entries relating thereto, the following shall substituted, namely:-
14 (1) (2) (3) (4) (5) (6) 74B. 2710 Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 [No. 36 OF 2003]. Nil - - ; (iii) for S. No 198 and the entries relating thereto, the following shall substituted, namely:- (1) (2) (3) (4) (5) (6) 198. 7202 All goods 5% - - ; (iv) (v) (vi) S. No. 198A and the entries relating thereto shall be omitted; S. No. 202A, and the entries relating thereto shall be omitted; S. No. 579A, and the entries relating thereto shall be omitted; F. No. 354/173/2008-TRU (Unmesh Sharad Wagh) Under Secretary to the Government of India Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1 st March, 2002 and was last amended by notification no. 128/2008- Customs, dated the 7 th December, 2008, which was published in the Gazette of India, Extraordinary vide number G.S.R. 842(E), dated the 7 th December, 2008. To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2009-Customs New Delhi, the 2nd January, 2009 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.89/2005-Customs, dated the 4th October, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.624 (E), dated the 4th October, 2005, namely:- In the said notification, in the opening paragraph, - (i) for condition (i), the following condition shall be substituted, namely:- "(i) that the importer has been issued a Duty Entitlement Passbook scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic Zones Rules, 2006."