Important Corrigendum issued by the Department of Revenue on 19
March, 2012 for Corrections in Customs and Excise Jumbo Notifications
A.
Corrigendum dated 19th March, 2012 to 12-Customs dated 17 March 2012
- I
B.
Corrigendum dated 20th March, 2012 to 12-Customs dated 17 March 2012
- II
C.
Corrigendum dated 19 March 2012 to 21-Customs dated 17 March 2012
D. Corrigendum dated 19th March, 2012 to 16-CE
dated 17 March 2011
E. Corrigendum dated 19 March 2012 to 18-CE dated
17 March 2012
F. Excise Duty of 6% on
Merit Rate Goods
A.
Corrigendum dated 19th March, 2012 to 12-Customs dated 17 March 2012
- I
Main Jumbo Customs Exemption Notification
12/17.03.2012 at page 15 of 32nd Budget Edition of BIG’s Easy
Reference Customs Tariff 2012-2013 edited by Arun Goyal
[SNo. (v) on steel duties is
important, please see page755 of Easy Reference Customs Tariff 2012-13 Chapter 72. Similarly A(i)
for fertiliser entry on page 468 in Chapter 31]
In the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 12/2012-Customs, dated the 17th March, 2012
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 185 (E), dated the 17th March,
2012,
(A) in the Table-
(i) in S. No. 200,
for
|
“200 |
31 |
Composite Fertilisers |
5% |
- |
-” |
read
|
“200 |
31 |
(i) Composite
Fertilisers |
5% |
- |
- |
|
|
|
(ii) All goods, other
than those which are clearly not to be used as fertilisers |
- |
1% |
- |
(ii) in
S. No. 252, in column (3), for
“20102” read “2012” ;
(iii) in
S. No. 283, in column (3),
|
for |
read |
|
“(a) Buckles, 'D' rings,
eyes, rivets and studs; |
“(a) Buckles, “D” Rings and
“O” Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal
trimmings |
|
(b) Buttons and fasteners of
all types; |
b) Buttons and snap
fasteners, zip fasteners including zippers in roll, sliders and end stoppers |
|
(h) Metal handles, handles fittings,
dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders,
push clip, chains, pullers, hinges and magnetic snaps |
h)Metal handles, handle
fittings, handle holder, Metal Frames, dog hooks, logos all types, ring
binders, key hooks, key rings, key holders, push clip, chains, Pullers ,
parts of pullers, hinges and magnetic snaps |
|
(i) Slow Liners |
(i) Glove Liners |
|
(p) Synthetic or Poly |
(p) Synthetic or polymeric
foam |
|
(q) Packaging boxes of all
types |
(q)Packaging boxes/
envelops/ pouches of all types |
|
(t) Unit Soles and Sheets |
(t) Unit soles and sheets of
Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic
Polyurethane, Phylon, Nitrile Butadiene Rubber,
Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste
and pigments |
|
(zn)
Reflactive tapes/fashion tapes” |
(zn)Reflective
tapes/ Fashion tapes” |
(iv) in
S. No. 320, in column (6), for “35”
read “34”;
(v) in
S. No. 330, in column (3), for “329,
330, 331 and” read “ 331, 332,333 and 334”;
(vi) in
S. No. 375, in column (3), for “ The
goods” read “(1) The goods”.
(vii) in
S. No. 386, in column (3), for “
70,000 copies per hour, namely;” read “ 70,000 copies per hour;”
(B) in
Annexure-
(i) in
condition No 24, in column (2), for
“If, (a) the goods are
imported by a manufacturer of textile garments or leather garments for use in
the manufacture of textile garments or leather garments for export by that
manufacturer and that the said manufacturer is registered with the Apparel
Export Promotion Council or Council for Leather Exports, or as the case may be,
Handloom Export Promotion Council;”
read
“If (a) the goods are
imported
(i) by
a manufacturer of textile garments or leather garments; or
(ii) by
a merchant exporter tied up with supporting manufacturer of textile garments or
leather garments,
for use in the
manufacture of textile garments or leather garments for export by that
manufacturer directly or through a merchant exporter, as the case may be, and
that the said manufacturer or merchant-exporter is registered with the Apparel
Export Promotion Council or Council for Leather Exports, or as the case may be,
Handloom Export Promotion Council: and
(aa)
the entitlement certificate issued by respective export promotion councils
shall carry the name of supporting manufacturers along with the name of the
merchant- exporter in case the goods are exported by a merchant exporter.”;
(ii) in
condition No. 27, for
“If- (a) the goods are
imported
(i) by
a manufacturer of textile garments or leather garments; or
(ii) by
a merchant exporter tied up with supporting manufacturer of textile garments or
leather garments,
For use in the
manufacture of textile garments or leather garments for export by that
manufacturer directly or through a merchant exporter, as the case may be, and
that the said manufacturer or merchant exporter is registered with the Apparel
Export Promotion Council or Council for Leather Exports, or as the case may be,
handloom Export Promotion Council; and
(b) the
entitlement certificate issued by respective export promotion councils shall
carry the name of supporting manufacturers along with the name of the
merchant-exporter in case the goods are exported by a merchant exporter.”
read
“If
(a) The goods are imported by a manufacturer of leather footwear or synthetic
footwear or other leather products, for use in manufacture of said goods for
export by that manufacturer and the said manufacturer is registered with the
Council for Leather Exports;
(b) The total value of
goods imported shall not exceed 3% of the FOB value of leather footwear or
synthetic footwear or other leather products, exported during the preceding
financial year;
(c )
The importer produces a certificate from the Council for Leather Exports,
certifying the value of exports made during the financial year mentioned in
sub-condition (b), and also the value and quantity of goods already imported
under this notification during the current financial year.”
[F.No.334/1/2012-TRU ]
B. Corrigendum
dated 20th March, 2012 to 12-Customs dated 17 March 2012 - II
Main Jumbo Customs Exemption Notification
12/17.03.2012 (page 15 )
In the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs,
dated the 17th March, 2012 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 185 (E),
dated the 17th March, 2012, in the Table,-
(i) in S. No. 39, in
column (2), for “11071000” read “11071000, 11081200”;
(ii) in S. No. 187, in
column (2), for
“29054300,
29054400, 3301, 3501, 3502, 3503, 3504, 3505, 38091000, 382311, 38231200,
38231300, 38231900, 382460, 40012100, 40012200, 400129”
read
“29054300,
29054400, 3301, 3501, 3502, 3503, 3504, 3505, 38091000, 382311, 38231200,
38231300, 38231900, 382460”
(iii) in S. No. 252, for
|
“252. |
4001 21, 4001 22, 4001 29 |
Goods up to an aggregate quantity of forty
thousand metric tonnes of total imports of such goods in the remaining part
of the financial year 2011-12. Explanation. - For
removal of doubts, it is clarified that the quantity of goods already cleared
under S. No. 491A of notification No. 21/2002-Customs dated the 1st March,
20102, up to the date of its supersession, shall be included in computing the
aggregate quantity. |
7.5% |
- |
1“ |
read
|
“252 |
4001 21, 4001 22, 4001 29 |
(i) Goods up to an aggregate quantity of forty
thousand metric tonnes of total imports of such goods in the remaining part
of the financial year 2011-12. Explanation. - For
removal of doubts, it is clarified that the quantity of goods already cleared
under S. No. 491A of notification No. 21/2002-Customs dated the 1st March,
2012, up to the date of its supersession, shall be included in computing the
aggregate quantity. |
7.5% |
- |
1“ |
|
|
|
(ii) All goods other than at (i) |
20% or Rs. 20/- per kg,
whichever is lower |
- |
- |
(iv) in S. No. 321,
for
|
“71or 98 |
Gold bars, other than tola
bars, bearing manufacturer’s or refiner’s engraved serial number and weight
expressed in metric units, and gold coins having gold content not below
99.5%, imported by the eligible passenger |
4% |
Nil |
35” |
read
|
“71or 98 |
(i) Gold bars, other than tola
bars, bearing manufacturer’s or refiner’s engraved serial number and weight
expressed in metric units, and gold coins having gold content not below
99.5%, imported by the eligible passenger |
4% |
Nil |
35 |
|
|
(ii) Gold in any form other
than (i), including tola bars and ornaments, but
excluding ornaments studded with stones or pearls |
10% |
Nil |
35 |
[F.No.334/1/2012-TRU]
C.
Corrigendum dated 19 March 2012 to 21-Customs dated 17 March 2012
Spl CVD (SAD) Exemption for Consumer Goods subject to
Declaration of VAT Registration and First Sale Destination, No Declaration for
Zero Rated Goods - 21/17.03.2012 at
page 103
G.S.R.
(E).-In the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 21/2012-Customs, dated the 17th March,
2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.
194(E), dated 17th March, 2012, namely:-
In the said Notification, in the Table,-
(i) in S. No. 42, in column (3) and column
(4), for
|
(3) |
(4) |
|
“Compressed natural
gas for use in transport sector |
Nil” |
read
|
(3) |
(4) |
|
“(a) Compressed natural gas for use in transport
sector |
Nil |
|
(b) Electrical energy |
Nil |
(ii) in S. No. 62, in column (2), for “4905”
read “4904”;
(iii) in S.No. 67, in column (3), for “Acetate rayon
tow required for the manufacture of cigarette filter rod”, read “Acetate rayon
tow required for the manufacture of cigarette filter rod:
Provided
that the importer follows the procedure set out in the Customs (Import of Goods
at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996”;
(iv) in S. No. 80, in column (2), for “7404 00
29”, read “7404”;
(v) for
|
“91 |
8802 (except 8802 60 00) |
Goods specified against S. No. 453 of the
notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 12/2012-Customs, dated the 17th
March, 2012: Provided that the exemption available under this notification
shall be subject to the conditions, if any, specified in respect of such
goods under the said notification No. 12/2012-Customs, dated the 17th
March, 2012” |
read
|
“91 |
8802 (except 8802 60 00) |
Goods specified against S. No. 453 of the notification
of the Government of India in the Ministry of Finance (Department of
Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this
notification shall be subject to the conditions, if any, specified in respect
of such goods under the said notification No. 12/2012-Customs, dated the 17th
March, 2012. |
Nil” |
(vi) for
|
“96 |
8901 |
All goods” |
read
|
“96 |
8901 |
All goods |
Nil” |
[F. No. 334/1/2012- TRU]
D. Corrigendum dated 19th March, 2012 to 16-CE
dated 17 March 2011
Two percent Excise Duty
Subject to No CENVAT Credit Condition -01-CE/01.03.2011 (page 70)
In the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 16/2012-CE, dated the 17th
March, 2012 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.167 (E), dated the 17th March,
2012, in para (b), sub para
(iii)
(a) for “130” read “131”
(b) in the table in column
(1) for “131” read “132”
[F.No.334/1/2012-TRU]
E. Corrigendum dated 19 March 2012 to 18-CE dated
17 March 2012
Peak Excise Duty Rates – 18-CE/17.03.2012 (page 73
In the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 18/2012-CE, dated the 17th
March, 2012 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.169 (E), dated the 17th March,
2012, in the table,-
(i) against Sl. No. 20 in column (2), for “3014” read
“3104”
(ii) against Sl. No. 88 in column (2), for “2606 30 10 ”
read “9606 30 10”
[F.No.334/1/2012-TRU
TRU]
F. Excise Duty of 6% on
Merit Rate Goods (p.68)
[Ref: Notification No. 20/2012-Central Excise
dated 19 March 2012
In exercise of the powers conferred by
sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), 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 of Finance (Department of Revenue), No.
02/2011-Central Excise, dated the 1st March, 2011, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 117 (E), dated the 1st March, 2011, namely:-
In the said notification, in the TABLE,-
(i) for serial number 48 and the
entries relating thereto, the following shall be substituted, namely:-
|
(1) |
(2) |
(3) |
|
“48 |
7113 |
Articles of jewellery”; |
(ii) for serial number 49 and the
entries relating thereto, the following shall be substituted, namely:-
|
(1) |
(2) |
(3) |
|
“49 |
7114 |
Articles of goldsmiths’ or silversmiths’ wares of precious metal or of
metal clad with precious metal, bearing a brand name, except gold coins of purity 99.5% and above and
silver coins of purity 99.9% and above. Explanation.- For the purposes of this exemption,- (1) “brand name” means a brand name or trade
name, whether registered or not, that is to say, a name or a mark, such as a
symbol, monogram, label, signature or invented words or any writing which is
used in relation to a product, for the purpose of indicating, or so to
indicate, a connection in the course of trade between the product and some
person using such name or mark with or without any indication of the identity
of that person; (2) an identity put by
a jeweller or the job worker, commonly known as ‘house-mark’ shall not be
considered as a brand name.” |
[F No.-334/1/2012 -TRU]