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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO.
92 /2001
Sub: Classification of cellulose insole sheets
under Central Excise Tariff regarding.
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Govt. of
India, Min. of Finance, Dept. of Revenue, New Delhi, Circular No.17/2001-Cus.
vide F.No.528/129/98-CUS dated 16.03.2001, is reproduced below for the guidance
of the Importers, Clearing Agents, and Trading Public.
C11/38/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMR. OF CUSTOMS (APPG)
DATE : 22.05.2001
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CIRCULAR NO.17/2001-CUS.
F.NO.528/129/98-CUS (TU)
DATED 16.03.2001
Reference is invited to the subject
mentioned above and to say that a reference has been received in Board’s office
stating that importers are claiming classification of cellulose insole sheets
of size 150 cm X 100 cm under heading 48.23 (sub-heading 4823.30) of the
Central Excise Tariff (CET) for levy of additional duty of customs.
2.
Note 7(A) to Chapter 48 of the Customs Tariff
states interalia, that heading 48.11 will apply to paper, paper board,
cellulose wadding and webs of cellulose fibres; (a) in strips or rolls of width
exceeding 15 cm or (b) in rectangular (including square) sheets with one side
exceeding 36 cm. and the otherside exceeding 15 cm. in the unfolded state.
Following this note, cellulose insole sheets of size 150 cm. X 100 cm. will
fall under Customs Tariff heading 48.11. However, in the absence of a similar
Note in the Central Excise Tariff, a doubt has been raised regarding
classification of such goods in the said Tariff for purpose of levy of
additional duty of customs. In particular, a doubt has arisen whether such
goods will fall under heading 48.11 or heading 48.23 which specifically covers
cellulose insole board or sheet.
3.
The matter has been examined by the Board. It is
noted that there is a difference between the Customs Tariff and the Central
Excise Tariff with regard to the scope of various headings/sub-headings
inasmuch as, unlike the Customs Tariff, the Central Excise Tariff is not fully
aligned with the Harmonised System of Nomenclature. In the present case, Note 7
A (b) to Chapter 48 of the Customs Tariff, which defines the scope of heading
48.11 for classifying paperboard, cellulose wading etc. rectangular sheets is
absent in the Central Excise Tariff. Further, unlike the Customs Tariff,
wherein an artificial distinction has been made as to what sizes will be
covered by heading 48.11 and what by heading 48.23, there is no such limitation
in the Central Excise Tariff. In so far as classification of cellulose insole
sheets of different sizes is concerned, it is noted that in the Central Excise
Tariff, there is a specific sub-heading (4823.30) which covers cellulose insole
sheet or board without any limitation as to the size.
4.
It has been decided that cellulose insole sheets of
size 150 cm. X 100 cm. will fall under sub-heading 4823.30 of the CET for the
purposes of levy of additional duty of customs. The Board is of the view that
so long as the goods are being marketed as cellulose insole sheets and are so
declared in the Bill of Entry, it may not be possible to classify them under
heading 48.11 of the CET. As stated above, such goods will merit classification
under heading 48.23 of the CET.
5.
Pending provisional assessments may be finalised in
the light of above clarification/instructions.
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