LIST OF ADVISORIES/ DIRECTIVES ISSUED BY FSSAI for import of food

 

Authorization of NABL accredited food testing laboratories for analysis of food sample taken under FSS Regulation, 2011

In order to facilitate smooth functioning of regulatory activities and, as an interim arrangement, FSSAI has nominated certain NABL laboratories on ad hoc basis for a period of 3 months or till further order whichever is earlier for undertaking food testing required under the FSS regulation 2011. Also, imported/regulatory samples (such as FBO sample) can be tested as and when requirement in the nominated laboratories. The authorization of the laboratory for the above purpose will automatically stand cancelled in the event of discontinuation of NABL accreditation of laboratory.

1/PLR/FSSAI/2011

12th Sep., 2011

Advisory/ Clarification regarding approval of food products

A number of applications along with license fees have been received from importers and other food business operators who intend to apply for licensing for specific product for which product is not approved. In such cases, it has been decided that the applications received till date shall be send by Designated Officer to the Product Approval division only if demand draft has been deposited in account of FSSAI & in future, no such applications along with license fees shall be accepted by Designated Officers unless the application is found suitable to grant a license under FSSA, 2006. All applicants of products which are not approved may be requested to submit applications to the Director, Product Approval.

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6th Jan., 2012

Filling up of application form B for service category

For service category like retailer, wholesaler, imports, exports, restaurants, hotels, marketers, storage and transporter, catering services the FBO will furnish in broad category details instead of writing each product in Form B.

Decided in DO/ AO Meeting

21st Feb., 2012

Ban on import of dairy products from China

Ban on import of milk and milk products including chocolates and chocolate products and candies/ confectionary / food preparations with milk and milk solids as an ingredient from China may be extended for a period of six months from 24th June 2009 unless there are clear reports available about a significant improvement in the situation.

4/FSSAI/2009

September 2008

Advisory of the Food Safety and Standards Authority of India on the steps to be taken in the context of contamination of milk in China

Food Safety and Standards Authority will get in touch with the China Food Safety Authority and explore the possibility of their certifying safety of dairy products being imported from China, with particular reference to melamine contamination.

1/FSSAI/2008

December 2008

IMPORTS DIVISION
	Guidelines related to Imported Food Clearance Process by FSSAI’s Authorized Officers	The work of Authorized Officers at four ports, namely Chennai Sea Port, Haldia Sea Port, Kolkata Sea Port and Mumbai Sea Port, is carrying on smoothly. Only in case of JNPT, Nhava Sheva representations have been received with regard to some delays in the first week of the operations which is creating difficulties for some importers keeping in view the ensuing festive season and large number of consignments that are expected to be received at JNPT & Mumbai. The matter has been reviewed in FSSAI and it has been decided that certain guidelines will be complied by the concerned FSSAIs Authorized Officers till further orders in this regard.	1/2008/Import Safety/FSSAI	28th Sep., 2010
	Re-testing of sample of Imported Food Articles	The matter has been reviewed by this Authority and it has been decided that the Authorised Officer henceforth will draw two samples of imported food articles, of which	1/2008/Import Safety/FSSAI	3rd Nov, 2010

one sample will be sent for testing to a laboratory authorized for this purpose.
	Monitoring of Food Import from Japan for radioactive contamination	As a precautionary measure it has been decided to test samples of food articles, particularly fresh product exported from Japan after 11 March, 2011, such as seafood, fruits, vegetables and meat for radioactive contamination.	1/2008/Import Safety/FSSAI	15th March, 2011
	Instruction regarding sending samples of imported food articles to Central Food Laboratories (CFLs)	All the Central Food Laboratories (CFLs) will work as Appellate Laboratory for the purpose of re-testing of samples of imported food articles. Therefore, it may be ensured that only in appeal cases, samples of imported food articles may be sent to CFLs and no samples of imported food articles should be sent in the first instance directly to CFLs.	1/2008/Import Safety/FSSAI	18th May, 2011
	Ad-hoc Guidelines for Alcoholic Beverages related to Imported Food Clearance Process by FSSAI’s Authorized Officers	The exemption provided in PFA, 1954 will not be applicable in case of wines labelled as Non-alcoholic/de-alcoholised wine and declaration of best before date for consumption shall be applicable in such circumstances. Clearance of Imported alcoholic beverages may be considered as per usual procedure subject to the condition that minor labelling defects viz. Name and address of importer, Veg./Non-Veg. Symbols and Best before/Expiry date, may be rectified in the custom’s warehouse under supervision of customs department and the custom department shall ensure the labelling requirements prior to release of such consignments.	1/2008/Import Safety/FSSAI	20th May, 2011
	Monitoring of fresh Fruit and Vegetable Import from Europe for E. Coli bacterial contamination	As a precautionary measure it has been decided to test samples of all fresh Fruits and Vegetables consignments imported from Europe for E. Coli bacterial contamination.	1/2008/Import Safety/FSSAI	3rd June, 2011
	Ad-hoc guidelines related Food Import Clearance Process by FSSAI's Authorized Officers	Food Safety and Standard Authority of India (FSSAI) after due consideration of various operational issues raised by the stakeholders and to facilitate genuine	1/2008/Import Safety/FSSAI-Vol. II	12th Oct., 2011

trade while ensuring the mandate of safe food imports into India has issued certain guidelines/clarifications with immediate effect till further orders in the matter.
	Ad-hoc instructions related to Imported Food Clearance Process by FSSAI’s Authorized Officers regarding Date of Manufacture and Batch Number	Food Safety and Standards Authority of India (FSSAI) has been receiving many representations from food importers in India regarding minor labelling defects in the imported food articles. After due consideration on operational issues and inconvenience suffered by the food importers in India, the Competent Authority has taken decisions on the following minor labelling defects observed by the Authorized Officers, FSSAI at ports	1-17/FSSAI/T/2010	15th Dec., 2011
	Ad-hoc instructions related to re-sampling and re-testing of food grains including Pulses’ consignments by Authorized Officers, FSSAI	It has been decided that an opportunity can be granted subject to the condition that cleaning/sorting of the food grains will be done by the importer strictly under the supervision of the Customs in customs bonded area. NOC will be given by the Authorized Officer, FSSAI, if the sample of the improved product is found to be conforming to the standards.	1-17/FSSAI/T/2010	20th Jan., 2012
	Instructions regarding contesting cases related to food import clearance process by FSSAI's Authorized Officers	To effectively provide guidance to the Authorized Officer in resolving such matters, it has been decided that Authorized Officers may choose a panel of three Central Government Standing Counsels for their respective regions who are appearing in Central Government matters before the High Court and give all relevant documents like copy of petitions etc. to any one of them.	1-17/FSSAI/T/2010	17th Feb., 2012
	The period for keeping the duplicate sample at port	In case NOC has been issued for the consignment, duplicate sample shall be kept for 15 days or up to expiry date whichever is earlier. In case of non conforming samples, duplicate sample shall be kept till the request for retesting is made by the importer or expiry date of the product whichever is earlier.	Decided in DO/ AO Meeting 1(47)2011/Central DO/ FSSAI	15th March, 2012

	Issue of Date of manufacture & Lot number on imported product label	In case date of manufacture and lot number are either given as same format or are not given or given in some other format on the label of imported food items in bulk/ wholesale packages, AO may satisfy himself with the documents provided along with the bill of entry and if required may seek clarification from the manufacturer/ exporter in the country of origin. After verifying the documents one time clearance may be given to such consignments along with the direction to importer to comply with FSS Regulations in all future consignments.	Decided in DO/ AO Meeting	15th March, 2012
	Guidelines related to Food Import Clearance Process by FSSAI’s Authorized Officers	Food Safety and Standard Authority of India (FSSAI) after due consideration of various operational issues raised by the stakeholders and to facilitate genuine trade while ensuring the mandate of safe food imports into India has issued certain guidelines/clarifications with immediate effect till further orders in the matter.	1-17/FSSAI/T/2010 (Part J)	23rd March, 2012
	Guidelines regarding Clearance of Food Consignments imported in India for Research & Development purposes	The matter has been examined in the Authority and it has been decided by the Competent Authority that whenever such type of consignment is referred to FSSAI by the Customs, the quantity and end use of the product may be checked by the Authorized Officer, FSSAI to satisfy themselves that this is not for commercial sale.	1-17/FSSAI/T/2010 (Part B)	30th March, 2012

The procedure adopted by FSSAI for approval of proprietary products/ ingredient already being manufactured under licenses of erstwhile Acts/ Orders (PFA, FPO, MMPO, MFPO etc.) or imported		In such cases the Product Approval Division on receipt of completed application will give NOC for issuing a provisional FSS license for a period of one year or till the risk assessment process is completed whichever is earlier.		No. P. 15025/24/2012-PA/FSSAI		22nd March, 2012
	Continuation to the advisories of Product Approval		Provisional NOC will be issued for 1 year in case of existing license holders/ importers for proprietary food products/ ingredients and also for new products/ ingredients which have had a proven record for safety for human consumption in other countries. Products/ Ingredients which are absolutely new and have never been issued in any country and their safety assessment has not been carried out shall not be issued a provisional NOC. Their applications will be forwarded to the Scientific Panel/ Scientific Committee.		P.15025/219/11-PA/FSSAI		23rd April, 2012

The procedure adopted by FSSAI for approval of proprietary products/ ingredient already being manufactured under licenses of erstwhile Acts/ Orders (PFA, FPO, MMPO, MFPO etc.) or imported

In such cases the Product Approval Division on receipt of completed application will give NOC for issuing a provisional FSS license for a period of one year or till the risk assessment process is completed whichever is earlier.

No. P. 15025/24/2012-PA/FSSAI

22nd March, 2012

 (Source: http://www.fssai.gov.in)

Guideline for labelling and packaging of imported food in wholesale package

1.As per FSSAI guidelines for wholesale package, if name of food,list of ingredients,name and complete address of manufacturer,Date of manufacture, Best before use/use by date/date of expiry ,  name and  address of  importer is available, then, NOC for labeling of imported foods may be given. 

2.But there are  specific requirements for labeling and packaging for edible oil  (Refer ,para 2.4.2: Labelling of edible oils and fats ,and ,para 2: Packaging requirements for Edible oil/ fat  of FOOD SAFETY AND STANDARDS (PACKAGING AND LABELLING) REGULATIONS, 2011). 

 3.There is an exemptions from labelling requirements-,in case of wholesale packages, the particulars regarding list of ingredients,Date of manufacture/ packing, best before, expiry date labelling of irradiated food and , vegetarian logo/non vegetarian logo, may not be specified. (As par para 2.6.5 of FOOD SAFETY AND STANDARDS (PACKAGING AND LABELLING) REGULATIONS, 2011).

Customs officer is a proper officer as per section 2(hh) of THE LIGHTHOUSE ACT, 1927 for collecting" light dues" from ship and vessels.

1.Important laws for light dues ,like proper officer, ascertaining tonnage and recovery of light-dues, expenses and costs under  LIGHTHOUSE ACT 1927 .

 2. Public Notice ,09/2008, by OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT),JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA URAN DIST.RAIGAD, MAHARASHTRA 400 707

(hh) “proper officer”, in relation to any functions to be performed under this Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central port of Revenue Act, 1953 and includes any person appointed by the Central Government to discharge the functions of a proper officer under this Act;

(hha) “ship” includes a sailing vessel;(As per LIGHTHOUSE ACT 1927)

Receipts for light-dues

11. Light-dues shall be paid to the proper Officer who shall grant to the person paying the same a receipt in writing specifying-

a) that port at which the dues have been paid;

b) the amount of the payment;

c) the date on which the dues became payable; and

d) the name, tonnage and other proper description of the ship in respect of which the payment is made.

Ascertainment of tonnage

12. (1) For the purposes of levy of light-dues, the tonnage of a ship or sailing vessel shall be reckoned as under the Merchant Shipping Act, 1958, for dues payable on a ship’s tonnage including the tonnage of any space added under the said Act to the tonnage of ships by reason of such space being utilised for carrying cargo.

(2) In order to ascertain the tonnage of any ships for the purpose of levying light-dues, the proper Officer may-

(a) If the ship is registered under any law for the time being in force in India or under the law of any country, other than India, being a country the ship of which are recognised or accepted by the Central Government to be of the tonnage denoted in their certificates or registry or other national papers under any order made under nay enactment repealed by Sub-section (1) of Section 461 of the Merchant Shipping Act, 1958, and continued in force under clause (1) of sub-section (3) of that section or under any rule made under clause (b_) of Sub-Section (2) of Section-74 of the said Act (any such ship being hereafter in this section referred to as registered ship), having possession of the ship’s register or other papers denoting her tonnage to produce the same for inspection and, if such owner, master or other person refuses or neglects to produce the register or papers, as the case may be, or otherwise to satisfy the proper officer as to the tonnage of the ship, cause the ship to be measured and the tonnage to be ascertained; or

(b) If the ships is not registered ship and the owner or master fails to satisfy the proper officer as to the true tonnage thereof according to the mode of measurement prescribed by the law for the time being in force for regulating the measurement of registered ships, cause the ship to be measured and the tonnage thereof to be ascertained according to such mode.

(3) If any person refuses or neglects to produce any register or other papers or otherwise to satisfy the Proper Officer as to the true tonnage of any ship when required to do so under this section, such person shall be liable to pay the expenses of the measurement of the ship and of the ascertainment of the tonnage, and, if the ship is a registered ship, shall further, on conviction by a Presidency Magistrate or Magistrate of the First class having jurisdiction in the port where the ship lies or in any port to which she may proceed, be punishable with fine which may extend to one thousand rupees.

Recovery of light-dues, expenses and costs

13. (1) If the owner or master of any ship refuses or neglects to pay to the Proper Officer on neglects to pay to the Proper Officer on demand the amount of any light-dues or expenses payable under this Act in respect of the ships, the Proper Officer may seize the ship and the tackle, apparel and furniture belonging thereto, or any part thereof, and detain the same until the amount of the dues or expenses, together with the cost of the seizure and detention, is paid.

(II) If any part of such dues, expenses or costs remains unpaid after the expiry of five days following the date of the seizure, the Proper Officer may cause the ship or other things seized to be sold, and with the proceeds of the sale may satisfy the dues, expenses or costs remaining unpaid, together with the costs of the sale, and shall repay the surplus, if any, to the person by whom the same were payable.

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)

JAWAHARLAL NEHRU CUSTOM HOUSE,

NHAVA SHEVA, TALUKA URAN DIST.RAIGAD, MAHARASHTRA 400 707

F.NO.S/3-GEN-    /07 IMPORT NOTING                                             Date : 16.01.2008

PUBLIC NOTICE NO. 09  /2008

Sub : Levy of Light-dues under the Lighthouse Act-1927

            Attention of Master of Ships, Owners of Ships Ship Agent, Shipping Companies and all concerned is invited towards levy of light-dues applicable under the Light House Act, 1927.

2.         In accordance with the Gazette Notification dated 06.09.2000, issued by the Ministry of Surface Transport (Department of Shipping), Ships engaged in International Trade arriving at or departing from any Indian Port are required to pay light-dues @ Rs. 8/- per ton. Section 13 of the Light House Act, 1927 empowers the Proper Officer of Customs to recover the light-dues. As per Section 10 (2) of the Act, the light-dues paid by a Ship are valid for 30 days. For “Ascertainment of Tonnage” Section 12(1) of the Light House Act, 1927 states that ‘For the purpose of levy of light-dues, the tonnage of a ship or sailing vessel shall be reckoned as under the Merchant Shipping Act, 1958 for dues payable on a ship’s tonnage including the tonnage of any space added under the said Act to the tonnage of ships by reason of such space being utilized for carrying cargo.

3.         As per the prevailing practice, it is noticed that Ship Agents pay light-dues on the NRT (Net Register Tonnage) of the ship. There is voluminous traffic of containers on Ships and it is noticed that Ships carry containers in holds as well as on the deck. In terms of Section 12 (1) of the Light House Act, 1927, Ships that utilize the open space upon deck for carrying containers or any other cargo including the cargo at any other space utilized in addition to NRT shall pay  light-dues for all such spaces utilized for carrying cargo.

4.         In maritime usage Gross Tonnage (also referred to a Gross Register Tonnage-GRT) means the measure of overall size of the Ship and Net Tonnage (also referred to as Net Register Tonnage-NRT) means the volume of the cargo carrying capacity of the Ship. The Gross Tonnage and the Net Tonnage of the Ships assessed in accordance with International convention of Tonnage Measurement of Ships 1969 and entered in the International Tonnage Certificate, 1969 (ITC 69) or the Tonnage Certificate issued by the Registration Authority or an Administration of a Flag normally excludes the volume of spaces open to weather and …

5.         Rule 10 read with Appendix VII of the Merchant Shipping (Tonnage Measurement of Ships)Rules, 1987 framed under Section 74(2) of the Merchant Shipping Act, 1958 deals with ascertained of tonnage in respect of ‘Deck Cargo and Cargo in other spaces’ . Tonnage of such spaces, not included in the computation of Net Tonnage, so utilized for carrying cargo shall be determined and added to the Ships. Net Tonnage for the levy of light-dues. If the volume of such utilized spaces is determined in cubic meters it shall be divided by  2.83 for arriving at the Tonnage figure and in case the volumetric capacity is in cubic feet it shall be divided by 100 to arrive, at the Tonnage figure. A sample calculation of light-dues working is annexed to this Public Notice.

……2…

6.         In case of General cargo or any other cargo carried as Deck Cargo or Cargo carried in spaces not included in NRT of the Ship, the volumetric capacity and tonnage

of such spaces declared by the Owner or Master of the Ship shall normally be accepted by the Customs. For this purpose the Owner or the Master of the Ship shall provide documentation with sufficient information to confirm the admeasurements. If the Owner of Master of the Ship fails to provide adequate information to the satisfaction of the Proper Officer the services of a Surveyor shall be availed to ascertain the tonnage and the ship shall accept  the calculation of the Surveyor (“Surveyor” means a Surveyor appointed under Section 9 of the Merchant Shipping Act, 1958). The expenses incurred on inspection shall be borne by the Ship as per Section 12 (3) of the Light House Act, 1927.

7.         Besides other documents, Deck Cargo declaration is provided along with the “APPLICATION FOR ENTRY INWARD” by the Ship Agents to the Customs Boarding Officer. Hereafter, the Deck Cargo Declaration shall give details of the number of container, sizes, inner volumetric capacity of the containers and computed Tonnage for the purpose of assessment of light-dues. The same applied to the Ships leaving the port. The Ships shall also provide cubic capacity as well as Tonnage of the General Cargo or any other cargo carried as Deck Cargo under the ‘Deck Cargo Declaration’. The Master of the Ship shall also provide information of any additional spaces other than NRT that is utilized for carrying cargo.

8.         The owner or the Master of the Ships shall as well pay the difference in light-dues arising within the period of 30 days on the Ships arrival at or departure from any Port in India by reason of the Ship utilizing excess Tonnage as Deck Cargo and/or utilizing any other space other than NRT for carrying cargo.

9.         The owner, Masters of the Ships and Ship Agents hall therefore, ensure that such Ships which utilize the open spaces on the upper deck for carrying containerized cargo or any other cargo or utilize the open spaces, which are not included in the NRT are liable to pay light-dues for such volume of space in addition to the light-dues they have been hitherto paying only against the NRT of the Ship. It is a statutory requirement in terms of the Light House Act, 1927 read with the Merchant Shipping Act, 1958 and the Rules framed thereunder. In terms of Section 14 of the Light House Act, 1927 and Section 42 of the Customs Act, 1962, no port Clearance will be granted until the amount of all light-dues have been paid.

                                               

                                                                                                sd/-16.01.2008

(SANJEEV BEHARI)

COMMISSIONER OF CUSTOMS (IMPORT),

JNCH/SHEVA

Copy to :

1. Director General of Light Houses and Light Ships, Noida
2. Director General of Shipping, Mumbai
3. President, MANSA (Mumbai and Nhava Sheva Ship Agent Association)
4. DC/EDI : to place the Public Notice on Website
5. Notice Board
6. Office Copy

                                                          ADDENDUM TO PUBLIC NOTICE NO.09/2008 dated 17.01.2008

rectenna ,which convert microwave energy into dc, may be classified under customs tariff heading 85437099 ,total duty @ 25.852%

 ( Source :ssi.org)
A rectenna is a rectifying antenna, a special type of antenna that is used to convert microwave energy into direct current electricity. They are used in wireless power transmission systems that transmit power by radio waves. A simple rectenna element consists of a dipole antenna with a diode connected across the dipole elements. The diode rectifies the AC current induced in the antenna by the microwaves, to produce DC power, which powers a load connected across the diode. Schottky diodes are usually used because they have the lowest voltage drop and highest speed and therefore have the lowest power losses due to conduction and switching. Large rectennas consist of an array of many such dipole elements.
( Source:http://en.wikipedia.org/wiki/Rectenna)

 Customs duty under CTH 85437099,for  rectenna ,is @ BCD 7.5%+ CVD12%+ EDU.CESS 3%+ SAD 4%, which comes out total duty @ 25.852%.you can find duty and import licence condition at Global Tax Guru

Wheel Sensor is rightly classifiable under under tariff heading 90328990.

On application of GIR of the First Schedule to Customs Tariff GIR-1 read with Chapter Note 2 (g) to Section XVII and Note 7(b) to Chapter 90 , Wheel sensor falls  Chapter heading 9032 . Also, as per GIR-6 read with   HSN Explanatory Note to tariff heading 9032 ‘Wheel sensor’ is correctly classifiable under tariff heading 90328990.

Wheel sensor is a measuring device and function is to control wheel speed, in emergency  braking operation and stabilize vehicle against skidding, overturning and slipping ,along with control module and  valve .It is also called “ ABS Sensor”and  is a part of an  Anti-lock braking systems (ABS).

ABS begins with sensors deciding if the wheels are losing traction. Once this decision is made, the Electronic controller unit (like a computer) engages a valve system in the vehicle that controls available brake fluids in the lines. Since brakes work based on pressure generated by fluid compressed in the brake lines, a pump engages in the braking system to rapidly apply the brakes.

Thus, ABS is an automatic regulator, which measure rotational speed of wheel and control traction force of wheel, within the meaning of Note 7(b) to Chapter 90, and is classifiable under Customs heading 9032;

ABS  as a functional unit ,measure and  control   the  wheel speed ,is  classifiable as per Explanatory Note to heading 9032  and Note 3  read with Note 7 of Chapter 90 under  heading 9032.

The wheel sensor, which measures the speed of wheel, is an individual component intended to contribute to a clearly defined function of controlling wheel speed in emergency braking operation. It is a measuring device, as per meaning of Note 7(b) to Chapter 90 for the device described in (A) along with Explanatory Note, part II, to Chapter heading 9032. Thus, Wheel sensor is falling under heading 9032, as per HSN Explanatory Note to heading 9032.

·          Note 3 of Chapter 90 has to be read with Note 2 of Chapter 90 and if so read then it becomes clear that Wheel sensor, being parts and accessories ,use solely or principally  with an  ABS (a regulating or controlling apparatus ),  have  to be classified under CTH 90328990;

As per Section Note 2(g) of Section XVII, that if an article falls in Chapter 90, regardless of whether or not it may otherwise fall within Chapter 87, that Chapter (No. 87) stands excluded. Goods of chapter 87 are not put under test of note 2(a) of Chapter 90;

·         Heading 8708 of Customs Tariff, provides for parts and accessories of the motor vehicles of headings 8701 to 8705. To qualify for classification within this heading, an article must meet certain criteria set forth in HSN General Explanatory Notes to Section XVII and the HSN Explanatory Notes to Heading 8708;

·         But, wheel sensor is classifiable under Chapter 90 and article of Chapter 90 is excluded by Note 2(g) to Section XVII. Therefore, condition (a) of HSN General Explanatory Notes to Section XVII has not been satisfied. Thus, based on above General Explanatory Notes, wheel   sensor is not parts and accessories of the motor vehicles of headings 8701 to 8705 and same is not classifiable under heading 8708 of Customs Tariff;

·         But, as stated above, Wheel sensor being article of Chapter 90 ,is excluded by  Note 2(g) to  Section XVII. Therefore, condition (ii) of HSN Explanatory Notes to heading 8708   has not been satisfied. Therefore, also ,based on above Explanatory Notes, wheel   sensor is not parts and accessories of the motor vehicles of headings 8701 to 8705 and same is not classifiable under heading 8708 of  Customs Tariff.

·         Hence, even if   wheel sensor is used in motor vehicle (Chapter 87), it is still classifiable under Chapter 90 ,by  virtue of above discussed Note 2 (g) of  Section XVII .

·         It may be seen that imported wheel sensor are not included in the cited list of Parts and accessories of this heading (8708).  Thus by virtue of this HSN Explanatory Notes to heading 8708 ,also, Wheel sensor are not falling under Heading 8708;

·         In the present case, ratio of Honourable Supreme Court order delivered in case of Commissioner Of Customs, ... vs M/S. N.I. Systems India P.Ltd,  Dated 15 July, 2010  will also apply. Honourable Supreme Court, vide above cited case law,   has defined what is sensor and also held that sensor are  classifiable under heading 9032 .

·         Board Circular No. 42/ 2010-Customs, dated 29th November, 2010 which is issued for Implementation of above cited Supreme Court case is also applicable to this case.

·         As per Board circular, CBEC 37B Order No. 45/3/96-CX., dated 6-8-96, sensor are classified under heading 9032.

·         Even as  per   Board Circular No. 839/16/2006-CX., dated 16-11-2006 , wheel  sensor  even though are used in motor vehicle but excluded from heading  8708  and  still remained classified under  Chapter  90 by virtue of   Note  2(g) of Section XVII.

·         But goods classification rules are based on General Rules for the Interpretation (GIR) and are sequential in nature. Therefore, before resorting to Note 3 to Section XVII, application of Note 2  to  Section XVII for  classification of wheel  sensor is to be ruled out;

Therefore, on application of GIR of the First Schedule to Customs Tariff GIR-1 read with Chapter Note 2 (g) to Section XVII and Note 7(b) to Chapter 90 , Wheel sensor falls  Chapter heading 9032 . Also, as per GIR-6 read with   HSN Explanatory Note to tariff heading 9032 ‘Wheel sensor’ is correctly classifiable under tariff heading 90328990.

1% Excise duty on unbranded jewellery have been removed by Govt

It is relief for Jewellery industry and consumer too.

Customs duty on Mobile phone and smart phone are 1 % Excise duty and 1 % NCCD and 3 % education cess.

 It appears that import Customs duty on Mobile phone is 2.06%. Excise duty are also based on MRP price.
Therefore ,one has to calculate duty after giving abatement  to declared MRP price.

Customs duty on pad4, tablet pc, and laptop is now 16.854%

Customs duty on Laptop ,ipad, tablet pc is now 16.854%.

Baggage allowance for Indians travelling abroad is increased by Rs 10,000

 The duty-free allowance for eligible passengers of Indian  origin from  Rs 25,000 to  Rs 35,000 and for children of up to 10 years from Rs 12,000 to Rs 15,000

Budget Highlights 2012-2013 for INDIRECT TAX

Budget Highlights 2012-2013

INDIRECT TAX

Service Tax

 Sevice tax confronts challenges of its share being below its potential, complexity

in tax law, and need to bring it closer to Central Excise Law for eventual transition

to GST.

 Overwhelming response to the new concept of taxing services based on negative

list.

 Proposal to tax all services except those in the negative list comprising of 17

heads.

 Exemption from service tax is proposed for some sectors.

 Service tax law to be shorter by nearly 40 per cent.

 Number of alignment made to harmonise Central Excise and Service Tax. A

common simplified registration form and a common return comprising of one

page are steps in this direction.

 Revision Application Authority and Settlement Commission being introduced in

Service Tax for dispute resolution.

 Utilization of input tax credit permitted in number of services to reduce cascading

of taxes.

 Place of Supply Rules for determining the location of service to be put in public

domain for stakeholders’ comments.

 Study team to examine the possibility of common tax code for Central Excise

and Service Tax.

 New scheme announced for simplification of refunds.

 Rules pertaining to point of taxation are being rationalised.

 To maintain a healthy fiscal situation proposal to raise service tax rate from 10

per cent to 12 per cent, with corresponding changes in rates for individual services.

 Proposals from service tax expected to yield additional revenue of `18,660 crore.13

Other proposals for Indirect Taxes

 Given the imperative for fiscal correction, standard rate of excise duty to be

raised from 10 per cent to 12 per cent, merit rate from 5 per cent to 6 per cent and

the lower merit rate from 1 per cent to 2 per cent with few exemptions.

 Excise duty on large cars also proposed to be enhanced.

 No change proposed in the peak rate of customs duty of 10 per cent on nonagricultural goods.

 To stimulate investment relief proposals for specific sectors - especially those

under stress.

Basic Customs duty on car has been increased from 60% to 75% in Budget.

Basic Customs duty on car has been increased from 60% to 75% in Budget.

Service Tax Rate is increased from 10 % to 12 %

Service Tax Rate is increased from 10 % to 12 %

Baggage allowance is increased from Rs 25,000 to Rs 35,000 in Budget

See Live Budget at this link

 http://budgetlive.nic.in/index1.html

See live webcast of Indian Budget 2012

See live Indian Budget 2012 at this link  http://budgetlive.nic.in/index1.html