There are various rate of duty charged on recording media.The nature of software also decide the applicable rate of duty.For example Information technology software are charged to 21.139% where as software comes along with the CNC machines is charged the same rate of duty as the machine itself.
Further in software category two more category like Customised software(which is designed for a specific client) and ``packed software or canned software``(a software which meets needs of variety user and which is intended for sale or capable of being sold,off the shelf.Both are charged different duty.
2D/3D computer graphics, video tapes of educational nature,children`video films,Gramophone records, Audio and video cassettes(blank),DVD , all are charged to 34.13071%.
But if these goods are gift then upto Rs 10,000/- no duty.Further if for personal use than these goods will be charged @ 17.34%.Other wise being of commercial nature they will be charged more duty as discussed above.
The good news that smart cards like SIM cards,Memory Cards,Proximity cards and tags are all charged NO DUTY.
Friday, August 31, 2007
Friday, August 17, 2007
What is electronics goods which is restricted if imported through Post and Cost more than Rs 2000(c.i.f)
What is consumer electronics goods and How is it interpreted by the Indian Customs.
The Definition given in the available source:
Consumer electronics is a term used to describe the category of electronic equipment intended for everyday use by people, the consumers. Consumer electronics are most often used in entertainment, communications and office productivity. Some products classed as consumer electronics include personal computers, telephones, audio equipment, televisions, calculators, and playback and recording of video media such as DVD or VHS(source: wikipedia and web)
Case Law By The Honourable Supreme Court
The Honourable Supreme court in case of B.P.Lv state of Andhra Pradesh 2000(127)E.L.T 655(S.C)in the para 12 relied upon the definition given by McGraw Hill Encyclopedia of science and technology,in the page 237 for Consumer electronics.
The trade understanding:
Normally part of consumer electronic goods such as HDD etc are not restricted.It is complete goods which can be direcly put in use by the Consumer is restricted. Further no Processing to be done before use by the consumer.Lot depend on in what condition goods are imported and satisfaction of the adjudication authority is very important.Each case has to be analysed in its own merit.
The Definition given in the available source:
Consumer electronics is a term used to describe the category of electronic equipment intended for everyday use by people, the consumers. Consumer electronics are most often used in entertainment, communications and office productivity. Some products classed as consumer electronics include personal computers, telephones, audio equipment, televisions, calculators, and playback and recording of video media such as DVD or VHS(source: wikipedia and web)
Case Law By The Honourable Supreme Court
The Honourable Supreme court in case of B.P.Lv state of Andhra Pradesh 2000(127)E.L.T 655(S.C)in the para 12 relied upon the definition given by McGraw Hill Encyclopedia of science and technology,in the page 237 for Consumer electronics.
The trade understanding:
Normally part of consumer electronic goods such as HDD etc are not restricted.It is complete goods which can be direcly put in use by the Consumer is restricted. Further no Processing to be done before use by the consumer.Lot depend on in what condition goods are imported and satisfaction of the adjudication authority is very important.Each case has to be analysed in its own merit.
Wednesday, August 15, 2007
हैप्पी Independance day.Also i have completed one year of writing this Blog
Happy Independence Day.
I am very happy to say that i have completed one year of writing this Blog. My special thanks to all my readers who asked me questions on this Blog. I hope that i have cleared some doubts and created some awareness about this mode of Import and Export.
I wish that more people import and export through Post and Courier.Moreover all the users of the personal import and export through Post And Courier can have their collective associations through which they can raise the collective issues related with the Postal and courier Customs clearance.
The Indian Government is very responsive and there is a trend towards better governance through E-Governance.As a citizen we should put our legitimate demands.
with regards
ravindra kumar
I am very happy to say that i have completed one year of writing this Blog. My special thanks to all my readers who asked me questions on this Blog. I hope that i have cleared some doubts and created some awareness about this mode of Import and Export.
I wish that more people import and export through Post and Courier.Moreover all the users of the personal import and export through Post And Courier can have their collective associations through which they can raise the collective issues related with the Postal and courier Customs clearance.
The Indian Government is very responsive and there is a trend towards better governance through E-Governance.As a citizen we should put our legitimate demands.
with regards
ravindra kumar
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