Jan 28, 2011

HOW TO TRANSFER OR TRANSSHIPMENT OF CARGO

8:36 PM 0
HOW TO TRANSFER OR TRANSSHIPMENT OF CARGO
F. No.450/129/2009-Cus.IV(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
 North Block, New Delhi-1.
28th January, 2011.
To

All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.). 
All Commissioners of Customs (Appeals). 
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).



Subject:   Procedure regarding Transfer / Transshipment of cargo – regarding.

Jan 25, 2011

RESTRICTION OF EXPORT OF COTTON YARN

8:55 PM 0
RESTRICTION OF EXPORT OF COTTON YARN
To be published in the Gazette of India Extraordinary Part II Section 3, Sub Section (ii)

Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan

Notification No.   18   (RE-2010)/2009-14
New Delhi, Dated   24 January, 2011

Subject: Restriction on export of Cotton yarn- Exemption for export of cotton yarn manufactured out of imported raw material- regarding.

WITHDRAW OF DEPB SCHEME TO SKIMMED MILK PRODUCT

8:54 PM 0
WITHDRAW OF DEPB SCHEME TO SKIMMED MILK PRODUCT
To be published in the Gazette of India Extraordinary (Part - 1, Section-1)

Government of India
Ministry of Commerce and Industry
Department of Commerce,
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi-110011.


Public Notice No.26 (RE-2010) /2009-2014

Dated: the   24th January, 2011.


Subject:  Withdrawal of DEPB benefit on export of Skimmed Milk Product (SMP), Casein and any other Milk Product.

Jan 21, 2011

LIST OF SERVICES ELIGIBLE FOR BENEFITS UNDER SERVED FROM INDIA SCHEME(SFIS)

2:56 PM 0
LIST OF SERVICES ELIGIBLE FOR BENEFITS UNDER SERVED FROM INDIA SCHEME(SFIS)
To be published in the Gazette of India Extraordinary
(Part - 1, Section-1)
Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
Udyog BhawanNew Delhi 110011

Public Notice No.  25 (RE 2010)/2009-2014
Dated: the   18th January 2011

Subject:            Appendix 41 - List of Services eligible for benefits under Served From India Scheme (SFIS).

Jan 20, 2011

SERVICE TAX EXEMPT JANATA PERSONAL ACCIDENT POLICY

4:48 PM 0
SERVICE TAX EXEMPT JANATA PERSONAL ACCIDENT POLICY
Circular No. 133 / 2 / 2011 – ST
F.No.332/36/2010-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
18th January 2011
To
            Chief Commissioners of Central Excise and Service Tax (All),
            Director General (Service Tax),
            Director General (Central Excise Intelligence),        
            Director General (Audit),
            Commissioners of Service Tax (All),
            Commissioners of Central Excise and Service Tax (All).

Madam/Sir,
Subject: - Service tax exemption for Janata Personal Accident Policy – reg.

Jan 18, 2011

Service tax circular no 132 about Fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’

6:33 PM 0
Service tax circular no 132 about  Fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’
Circular No. 132/1 / 2011 – ST
F.No.354/69/2010-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
January 12th, 2011
To
            Chief Commissioners of Central Excise and Service Tax (All),
            Director General (Service Tax),
            Director General (Central Excise Intelligence),        
            Director General (Audit),
            Commissioners of Service Tax (All),
            Commissioners of Central Excise and Service Tax (All).

Madam/Sir,

Subject: - Fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’ – clarification reg.


            Representations have been received from the trade seeking clarification as to whether the activity of fumigation of export cargo including agricultural/horticultural produce, whether loaded into containers or otherwise is a taxable service falling under ‘cleaning services’ or not. 

2.(a)      The issue has been examined. Fumigation, per se, is a cleaning activity.  However, the definition under section 65(24b) of the Finance Act, 1994, as amended, taxes cleaning of ‘objects or premises’ of (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial building and premises thereof.  Fumigation of export cargo including agricultural/horticultural produce, whether loaded into containers or otherwise, does not satisfy the statutory definition of ‘cleaning activity’ under Section 65(24b) of the Finance Act, 1994.

(b)        As a matter of abundant precaution, Government had also issued Notification No. 41/2007-ST dated 6.10.2007, as amended by Notification No. 42/ 2007-ST dated 29.11.2007 to exempt specialised cleaning services of containers used for export goods.  This was in line with the international practice of making the export consignments free from taxation in the country of its origin. However, the wordings of this circular cannot be used to interpret the scope of service defined under Section 65 (105) (zzzd) of the Finance Act, 1994.

3.         The pending disputes/cases may be decided based on the clarification contained in this circular.

4.         Trade Notice/ Public Notice may be issued to the field formations accordingly.

5.         Please acknowledge the receipt of this circular.


                                                                                                                                                 (VIKAS)
Under Secretary to the Government of India

CUSTOM CIRCULAR NO. 7 ABOUT Export of handicraft and artware items under Drawback Scheme

6:31 PM 0
CUSTOM CIRCULAR NO. 7 ABOUT Export of handicraft and artware items under Drawback Scheme
Circular No. 7/2011-Customs
F.No. 609/119/2010-DBK
Government of India
Ministry of Finance
Department of Revenue

New Delhi, the 18th January, 2011
To,

All Chief Commissioners of Customs / Customs & Central Excise,
All Directors General of CBEC/CDR, CESTAT,
All Commissioners of Customs / Customs & Central Excise, 

Sir/Madam,

Subject: - Export of handicraft and artware items under Drawback Scheme – reg.

Sir,
               I am directed to invite your attention to the Board circular No.03/2010-Cus dated 12.02.2010 regarding classification of handicraft and artware items in the Drawback Schedule. The circular clarified that the assessing authorities should normally accept certificates issued by the Development Commissioner (Handicrafts) / EPCH certifying the goods as artware/ handicrafts. A decision to reject a certificate issued by the Development Commissioner (Handicrafts)/ EPCH should be taken only with approval of the Commissioner of Customs / Central Excise and after discussions with the certificate issuing authority. Exports should not, in the mean time, be held up. The circular also clarified that consignments of artware and handicrafts should be classified in the Drawback Schedule in accordance with condition (3) of the Drawback Schedule which provides that all artware or handicraft items shall be classified under the heading of artware or handicrafts (of constituent material) as mentioned in the relevant chapters of the Drawback Schedule irrespective of their classification under the HSN.

2.              It has been reported by Moradabad Handicrafts Exporters Association and Export Promotion Council for handicrafts (EPCH) that following issue of this circular, certificate from EPCH / Development Commissioner (Handicrafts) is being asked for each and every consignment of artware and handicrafts. Consignments not having such certificates are necessarily examined. Further, at some field formations certification by EPCH / Development Commissioner (Handicrafts) on invoices is not accepted. Certification only on the body of the shipping bill is insisted citing the Board circular No. 56/99-Cus dated 26.08.1999.

3.         It has also been represented that lamps/lanterns predominantly made of glass are not considered as handicrafts and exporters are not allowed to use the word ‘handicraft’ in the description while filing shipping bills for these items even when certificates of Development Commissioner (Handicrafts) certifying these goods as handicraft are submitted. As a result, exporters are deprived of the benefit of FPS which is available only on artware/handicrafts. Further, at some field formations, in case of artware or handicraft item made of more than one constituent material, drawback is either allowed on constituent materials separately or is allowed only on one of the constituent materials.

4.             The matter has been examined. It is hereby clarified that certificate from EPCH/ Development Commissioner (Handicrafts) should not be asked for all consignments of Handicrafts/artware as a routine but only in cases of doubt. Certification of EPCH/ Development Commissioner (Handicrafts) on invoices may be accepted notwithstanding anything contained in the Board circular No. 56/99-Cus dated 26.08.1999. Certification on photographs may also be accepted and the exporter, if required, may use the certified photograph for subsequent export consignments of that product. Further, every consignment which does not have Development Commissioner (Handicrafts)/EPCH certificate, need not be examined. The Board’s circular No.6/2002-Cus dated 23.01.2002 which prescribes examination norms for exports under drawback and other EP schemes should be applied to artware/handicraft consignments also. Normally, packages/shipments selected by the EDI system for examination only should be examined unless there is some intelligence suggesting fraud/misuse. If there is a doubt on such examination about the goods being artware/handicraft, certificate from Development Commissioner (Handicrafts)/ EPCH may be asked for. As clarified by the Board vide circular No. 3/2010-Cus dated 12.02.2010, certificates issued by EPCH/Development Commissioner (Handicrafts) should normally be accepted and a decision to reject them should be taken only with approval of the Commissioner and after discussions with the certificate issuing authority. Exports should not, in the mean time, be held up.

5.         It is also advised that as clarified by the Board vide Circular No.3/2010-Cus and as provided in condition (3) of the Drawback Schedule Notification No.84/2010-Cus (N.T.) dated 17.09.2010, alignment of Drawback Schedule with the customs tariff is not applicable to artware / handicraft items. If the export items such as lamps/lanterns are artware/ handicraft items, they should be classified as artware/ handicrafts in the specific headings provided for artware/handicraft items of iron, glass, brass, iron and steel etc. in various chapters of the Drawback Schedule irrespective of their classification in the Customs Tariff / HSN and irrespective of whether there are other headings, covering those products more specifically, in the Drawback Schedule elsewhere. Further, as clarified by the Board vide circular No. 3/2010-Cus dated 12.02.2010, artware or handicraft article made of more than one constituent material should be classified as if it is made of that constituent material which predominates in it by weight. Once classification of such article in a heading/sub- heading of the drawback schedule has been determined, then the drawback rate and cap prescribed against that heading/sub-heading should be applied to the whole article irrespective of the value or weight of different constituents.

6.         A suitable public notice for information of the Trade and Standing Order for guidance of the assessing officers and for strict adherence may be issued. Difficulties faced, if any, in implementation of the circular may please be brought to the notice of the Board at an early date.

            Kindly acknowledge receipt of this circular.

Yours faithfully,



(PRAMOD KUMAR)
(TECHNICAL OFFICER)

Jan 12, 2011

HOW TO TRACK EXPORT CONSIGNMENT OF MEDICINE AND DRUGS

12:50 PM 0
HOW TO TRACK EXPORT CONSIGNMENT OF MEDICINE AND DRUGS
To be published in the Gazette of India Extraordinary Part-I, Section-I

Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade

Public Notice No.21 (RE-2011)/2009-2014
New Delhi, Dated the   10th January, 2011

Sub:    Procedure relating to tracing and tracking of export consignment of pharmaceuticals and drugs- regarding

Jan 10, 2011

CUSTOM NOTIFICATION NO. 3 ABOUT IMPORT OF EDIBLE FOOD PRODUCTS

4:08 PM 0
CUSTOM NOTIFICATION NO. 3 ABOUT IMPORT OF EDIBLE FOOD PRODUCTS
Circular No.3 / 2011-Customs

F. No.450/115/2009-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
 
North Block, New Delhi-1.
6th January, 2011.
To

All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.). 
All Commissioners of Customs (Appeals). 
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).


Subject:  Import of edible / food products – regarding.

CUSTOM CLASSIFIED POLYSTER BONDED FABRICS AND OTHER FABRICS

4:07 PM 0
CUSTOM CLASSIFIED POLYSTER BONDED FABRICS AND OTHER FABRICS
Circular No. 2 / 2011-Customs

F.No.528/56/2010-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tariff Unit

 229A, North Block, New Delhi -110001,
4th  January, 2011.
To

All Chief Commissioners of Customs / Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs / Customs (Prev.),
All Commissioners of Customs & Central Excise,
All Director Generals under CBEC.


                 Subject:-  Classification of Polyester Bonded Fabrics and other Bonded Fabrics – Regarding.

Sir / Madam,

                        References have been received that divergent practices are being followed by field formations regarding classification of polyester bonded fabrics and that classification disputes of polyester bonded fabrics are pending at various fora. The issue was also discussed in the Chief Commissioners’ Conference on Tariff and Allied Matters held on 29.10.2010 at New Delhi where it was decided that the Board may issue a circular clarifying the issue.

2.   The issue has been examined by the Board.  Accordingly, it is clarified that,-

(i)             Classification of a fabric produced by mixing two or more textile materials prior to spinning or during spinning or twisting or weaving should be determined on the basis of principles contained in Note (2) to Section XI and the relative Explanatory Notes.

(ii)            Classification of bonded fabrics produced, after weaving or knitting, by assembling two or more layers of textile fabrics of different composition by sewing or gumming etc. should be determined by application of Rule 3 of the General Interpretative Rules. However, where it is necessary to determine the textile material that predominates by weight for the purpose of deciding classification of each layer of fabric, before determining the classification of the bonded fabric as a whole, the principles contained in Note (2) to Section XI should be applied and the examples provided in the relative Explanatory Notes should be taken as a guideline.

(iii)           Laminated fabrics of heading 5903 or covered fabrics of heading 5907  should not be confused with the fabrics mentioned at Para 2 (ii) above, by relying upon dictionary meanings or other technical opinions. In this context it is clarified that the terms of headings and any relative Section or Chapter Notes are paramount i.e., they are the first consideration in determining classification. Further, Explanatory Notes being the official interpretation of the Harmonized System take precedence over dictionary meanings or other technical opinions. Therefore, as clarified by  Explanatory Note (I) (A) to Section XI, classification of fabrics consisting of two or more layers of fabrics of different composition, bonded by plastic or other adhesive should be determined by application of Rule 3 of the General Interpretative Rules.

(iv)          Another type of bonded fabrics are those defined in Note 9 to Section XI. These are fabrics consisting of layers of textile yarns superimposed on each other at acute or right angles. The essential character of these fabrics is that the yarns are not interlaced as in a conventional weaving, but are held in place by bonding at the intersections with an adhesive or by a process of thermal bonding. Although this kind of fabrics are not woven in the conventional way, these fabrics are to be classified  in the same manner the normal non bonded woven fabrics are classified, in chapters 50 to 55 depending on the composition, by application of the principles contained in Note (2) to section XI.

(v)           There are also some bonded fabrics that are stitch bonded. ‘Stitch bonded knitted fabrics’ are those that have undergone a type of warp knitting technique in which an extra yarn runs through the loops to bind two or more layers of fabric as they are being knitted.  These types of stitch bonded fabrics are classified in chapter 60. Further, there are some stitch-bonded fabrics classifiable under 5602. The essential feature of these fabrics is that they consist of a web of textile fibres, the cohesion of which is enhanced by picking up fibres from the web itself, and not by means of textile yarns. The fibres are drawn by needles through the web, and form on the surface rows of chain stitches. Some of these fabrics may have a pile surface (whether or not cut) and may be reinforced by a ground of textile or other material.

3.   Hence it is clarified that bonded fabrics should be classified depending on type of textile material and the nature of bonding as explained above.
                                   
4.   All pending assessments, if any, may be finalized accordingly.
                
5.    Difficulty faced, if any, may be brought to notice of the Board.
Yours faithfully,
  
(B.Timothy)  
Senior Technical Officer (Tariff Unit)

CUSTOM NOTIFICATION NO. 1 ABOUT INVESTIGATION OF IMPORT AND EXPORT

4:05 PM 0
CUSTOM NOTIFICATION NO. 1 ABOUT INVESTIGATION OF IMPORT AND EXPORT
Circular No. 01/2011-Customs

F.No.401/179/2009-Cus.III
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Room No. 227 B, North Block,
4th January 2011, New Delhi-110001
To

All Chief Commissioners of Customs / Customs (Prev).
All Chief Commissioners of Customs & Central Excise.
All Directors General of CBEC.
All Commissioners of Customs / Customs (Prev). 
All Commissioners of Customs (Appeals). 
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).

SubjectProvisional release of export - goods detained for investigation – reg.

Jan 6, 2011

FOREIGN TRADE BANS MILK AND MILK PRODUCTS FROM CHINA

10:28 PM 0
FOREIGN TRADE BANS MILK AND MILK PRODUCTS FROM CHINA
(To be Published in the Gazette of India Extraordinary Part-II, Section - 3, Sub-Section (ii))

Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan

Notification No 16 (RE – 2010)/2009-2014
New DelhiDated : 3rd January, 2011


Subject:-       Prohibition on import of milk and milk products from China.

S.O. (E)       In exercise of powers conferred by Section 5, read along with Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992, also read along with paragraph 2.1 of Foreign Trade Policy, 2009-14, the Central Government hereby further extends the  prohibition on import of milk and milk products including chocolates and chocolate products and candies/ confectionary/ food preparations with milk or milk solids as an ingredient, from China, imposed vide Notification No. 67(RE-2008)/2004-2009 dated 1st December, 2008 and extended vide Notification No. 49/2009-2014 dated 24th  June, 2010, for a period of one year from 24th December, 2010 and until further orders.


Sd/-
(Anup K. Pujari)
Director General of Foreign Trade
E-mail: dgft@nic.in 


(Issued from F.No.01/93/180/898/AM99/PC-2 (A)