HAPPY INTERMISSION IN ‘SAD’ MOVIE

Prepared By: -

CA. Pradeep Jain

CA. Preeti Parihar

Sukhvinder Kaur, LLB(FYIC)

Introduction: -



The importer-dealers are over the moon these days. Their SAD-ness is going to turn into happiness. Government granted exemption to the importers from Special Additional Duty which is levied @ 4% under Section 3(5) of the Customs Tariff Act, 1975 by way of refund. But due to a no. of procedural formalities and slackness at the departmental end, 80% of the claims were reviewed as pending at the major custom houses as on 31.3.2010. This induced the Board to issue a Circular for fixing a time limit for granting the refund of SAD. This critique is about the happy intermission of the SAD refund movie.
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30/2010-Cus (NT), Dated: 08/04/02010

Notification No. 30 / 2010 – Customs (N.T.)

 

New Delhi, the 8^th April, 2010.

              18 Chaitra, 1932 (SAKA).

 

            G.S.R._______(E) - In  exercise of the powers conferred by sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, to amend the Customs House Agents Licensing Regulations, 2004, namely:-readmore

29/2010-Cus (NT), Dated: 08/04/02010

Notification No.  29 /2010- Customs (N.T.)

                                                                                                                                                                           New Delhi, the  8^th April 2010.

 

 

    G.S.R.         (E).-In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 49/2005-Customs (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.410(E),dated the17^th June, 2005, namely:-readmore

28/2010-Cus (NT), Dated: 08/04/02010

Notification No. 28/2010- Customs (N.T.)

 

New Delhi, the 8^th April 2010

 

 

     G.S.R.     (E).-In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of Government of India, Ministry of Finance, Department of Revenue, No. 39/2005-Customs (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.307(E), dated the 13th May, 2005, namely:-readmore

27/2010-Cus (NT), Dated: 31/03/02010

                                                                        Notification No. 27/2010 – Customs (N.T.)

New Delhi, 31^st March, 2010

10 Chaitra, 1932 (SAKA)

S. O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3^rd August 2001, namely: -readmore

47/2010-Cus, Dated: 12/04/2010

Notification No.47/2010-Customs

           

New Delhi, dated the 12^th April, 2010

G.S.R.     (E). – Whereas, in the matter of import of nylon filament yarn of specification ‘synthetic filament yarn 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 yarn of nylon including fishnet yarn of nylon (hereinafter referred to as subject goods), originating in, or exported from, People’s Republic of China, Chinese Taipei, Malaysia, Indonesia, Thailand and People’s Republic of Korea (referred to as subject countries), the designated authority in its preliminary findings, vide, notification No. 14/5/2005-DGAD, dated the 3^rd February, 2006, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3^rd February, 2006 had come to the conclusion that-readmore

46/2010-Cus, Dated: 12/04/2010

Notification No. 46 /2010-Customs

New Delhi, the 12^th April, 2010

 

G.S.R.     (E). -Whereas, the designated authority vide notification No. 15/9/2009-DGAD, dated the 20^th August, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1 dated the 21^st August, 2009, has 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 imports of narrow woven fabrics having pile weave made up of manmade fibres, used as a fastening tape (also known as hook and look tape fasteners or Velcro tapes or fastening tape), falling under heading 5806 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Peoples Republic of China and Chinese Taipei, imposed vide  notification of the Government of India, in the Ministry of Finance (Department of Revenue),No. 76/2005-Customs, dated the 25^th July, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 503(E), dated the 25^th July, 2005, and has requested for extension of anti-dumping duty, in terms of sub-section (5) of section 9A of the said Customs Tariff Act;readmore

45/2010-Cus, Dated: 12/04/2010

Notification No. 45/2010-Customs

New Delhi, 9th April, 2010

 

            G.S.R.    (E). - Whereas in the matter of imports of Acetone (hereinafter referred to as the subject goods), falling under sub heading 2914 11 00  of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred as the said Customs Tariff Act), originating in, or exported from, Thailand and Japan (hereinafter referred as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No.14/31/2009-DGAD, dated the 16th February, 2010, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 16th February, 2010, had come to the conclusion that-readmore

44/2010-Cus, Dated: 09/04/2010

Notification No.44/2010-Customs

New Delhi, 9^th April, 2010

 

             G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts Cotton waste, all sorts, falling under Heading No. 17 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from so much of the duty of customs leviable thereon which is specified in the said Second Schedule as is in excess of the amount calculated at the rate of  3% ad valorem.readmore

43/2010-Cus, Dated: 09/04/2010

Notification No. 43/2010-Customs

New Delhi, 9^th April, 2010

 

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 amendments in the  notification of the Government of India in the Ministry of Finance (Department of Revenue), No 100/89-Customs, dated the 1^st March, 1989, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 1^st March, 1989 vide number G.S.R.315 (E), dated the 1^st March, 1989, namely:-readmore

42/2010-Cus, Dated: 05/04/2010

Notification No. 42/2010-Customs

           

 

New Delhi, dated the 5th April, 2010

G.S.R.    (E). - Whereas, in the matter of import of Polytetrafluoroethylene(PTFE) (hereinafter referred to as the subject goods), falling under sub-heading 3904 61  00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, People’s Republic of China (hereinafter referred to as the subject country), the designated authority in its final findings, vide, notification No. 14/25/2003 -DGAD, dated the 25^th July, 2005, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 25^th July, 2005, had come to the conclusion that, –readmore

41/2010-Cus, Dated: 01/04/2010

Notification No. 41 / 2010-Customs

New Delhi, the 1^st April, 2010

G.S.R. (E).- In exercise of the powers conferred by sub-section (2A) 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 1st March, 2002 , published in the Gazette of India, Extraordinary vide number G.S.R.118 (E) , dated the 1st March, 2002, namely:-readmore

40/2010-Cus, Dated: 31/03/2010

Notification No. 40/2010-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. 21/2002-Customs, dated the 1^st March, 2002 which was published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the March, 2002, namely:-readmore

39/2010-Cus, Dated: 23/03/2010

Notification No. 39/2010-Customs

 

G.S.R. (E).- Whereas, in the matter of import of all kinds of plastic processing or injection moulding machines, also known as injection presses, having clamping force not less than 40 tonnes (hereinafter referred to as the subject goods), falling under tariff item 8477 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, People's Republic of China (hereinafter referred to as the subject country), the designated authority, in its preliminary findings, vide, notification No. 14/12/2008-DGAD, dated the 10^th February, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 10^th February, 2009, had come to the conclusion that-readmore

38/2010-Cus, Dated: 23/03/2010

Notification No.  38/2010-Customs

New Delhi,23^rd March, 2010

 

            G.S.R.    (E). – Whereas, in the matter of imports of Coumarin (hereinafter referred to as the subject goods), falling under sub heading 2932 21 00  of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act), originating in, or exported from, People’s Republic of China (hereinafter referred to as the subject country) and imported into India, the designated authority in its preliminary findings vide notification No.14/17/2009-DGAD, dated the 29th January, 2010, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 29th January, 2010, has come to the conclusion that-readmore

37/2010-Cus, Dated: 23/03/2010

Notification No. 37/2010-Customs

 

New Delhi, 23^rd March, 2010

 

            G.S.R.    (E). - Whereas in the matter of imports of Barium Carbonate (hereinafter referred to as the subject goods), falling under sub heading 2836 60 00  of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred as the said Customs Tariff Act), originating in, or exported from, People’s Republic of China (hereinafter referred as the subject country or China PR) and imported into India, the designated authority in its preliminary findings vide notification No.14/18/2009-DGAD, dated the 7th January, 2010, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8^th January, 2010, had come to the conclusion that-readmore

36/2010-Cus, Dated: 22/03/2010

Notification No. 36 /2010-Customs

 

 New Delhi, dated the 22^nd March, 2010

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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.107/2008-Customs, dated the 6^th October, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 718 (E), dated the 6^th October, 2008, namely:-readmore

35/2010-Cus, Dated: 19/03/2010

NOTIFICATION No. 35/2010-CUSTOMS

 

G.S.R.      (E). - Whereas in the matter of import of Pre-sensitized Positive Offset aluminium Plates (PS Plates) (hereinafter referred to as “the subject goods”), falling under Chapters 37,76 or 84 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Bulgaria, China PR, Malaysia, Singapore and South Korea (hereinafter referred to as “the subject countries”) and imported into India, the designated authority vide its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23^rd August, 2007, had come to the conclusion that -readmore

34/2010-Cus, Dated: 16/03/2010

NOTIFICATION

No. 34  / 2010- CUSTOMS

NEW DELHI, THE   16^th     MARCH, 2010.

Falguna  25,   1931 (SAKA)

 

 

S. O.  604  (E) – In exercise of the powers conferred by   sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) ,No. G. S. R.  744(E), dated the 14^th November, 1995 (No.158/95-Customs, dated the 14^th November, 1995), namely,-readmore

33/2010-Cus, Dated: 12/03/2010

Notification No. 33/2010-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. 21/2002-Customs, dated the 1^st March, 2002 which was published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the 1^st March, 2002, namely:-readmore