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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO:377/2001.
SUB: HS – 2002
Changes effective from 1.1.2002 –
Implementation thereof – Reg.
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Attention
of trading public is invited to the above mentioned subject.
With
a view to facilitating trade flows and analyzing trade statistics in an uniform
and coordinated manner, the Customs Co-operation Council had developed the
Harmonised Commodity Description and Coding System (HS) in 1986 and India was
amongst the first few countries to adopt it for Customs Tariff purposes with
effect from 28th February 1986.
In
June 1999, the Customs Co-operation Council has adopted certain amendments to
HSN, which will enter into force on 1st January 2002. As a signatory to the HS convention, India
is under obligation to implement the amendments. This is the 3rd round of amendments to the HS since
its inception.
The
change this time, like the previous 1996 changes, are quite substantial and
extensive. In all, there are 373 sets
of amendments encompassing agricultural, Chemical, paper, textile, base-metal,
machinery and other sectors. About 8%
of the HS 6 Digit Sub-headings have been affected by these amendments and their
scope altered. Further, a number of
chapter notes, sub-heading notes have under gone change leading to
addition/deletion of such notes in many cases.
Also, while headings have been split in a number of cases, some
sub-headings have been merged into single headings. Description in heading, sub-heading, chapter notes, sub-heading
notes have been changed/modified in several cases. 65 sub-headings have been deleted due to low volume of
trade. Scope of 177 sub-headings of
various chapters has been modified, though their code number has not been
changed. An important feature of
changes this time is that amendments have taken into account the environmental
and social concerns besides the other factors such as technological
advancements, changes in pattern of international trade and the needs of the
various users, etc., As many as 91 new
sub-headings have been created for identification of certain specific
categories of wastes, monitoring and
control of certain live animals under CITES and narcotic drugs and psychotropic
substances. Efforts have also been made
to bring about clarity in certain existing texts some texts have also been
amended to make them more consistent with scientific or customary terminology
or with trade practice.
The
amendments to the Customs Tariff, as provided in the Third Schedule to the
Finance Act, 2001, are slated to come into force on 01.01.2002. Major changes have been introduced in
Chapters 27 (mineral fuels, mineral oils and products of their distillation),
29 (Organic chemicals), 38 (Miscellaneous Chemical Products), 41 (raw hides and
skins and leather), 44 (Wood and articles of wood), 48 (Paper and Paper board),
60 (Knitted and Crocheted Fabrics), 85 (Electrical Machinery and Equipments)
and 90 (optical, cinematographic, photographic, measuring, checking and medical
equipment). In Chapter 27, heading
27.10, dealing with crude petroleum oils has been split into 4 sub-headings and
a separate sub-heading has been created for waste oils. In Chapter 38, a separate heading with 9
sub-headings has been created to cover residual products of the chemical or
allied industries, municipal waste, sewage sludge and other wastes . In Chapter 40, which deals with rubber
products, 6 sub-headings have been created to cover new pneumatic tyres of
rubber of a kind used on agricultural or forestry vehicles, construction or
industrial handling machines etc., In
Chapter 41, 3 new headings with 10 sub-headings have been created to deal with
leather which has been further prepared after tanning. In Chapter 60, 4 new headings with 35
sub-headings have been created to cover knitted and crocheted fabrics of wool
or fine animal hair/cotton synthetic fibres/artifical fibres. In Chapter 85, a new definition of software
and smart cards have been provided.
The
tariff lines deleted from the Tariff include 0711.10 (onions), 0812.20
(Strawberries), 1104.11 and 1104.21 (rolled or flaked grains of barley),
1212.92 (Sugarcane), 1515.60 (jojoba oil), 2001.20 (onions – preserved food),
25.27 (natural cryolite natural chlolite), 2530.40 (natural micaceous iron
oxides) 2620.50 (ash and residues of vanadium) 4301.20, 4301.40 & 4301.50
(raw furskins of rabbit or hare/beaver, musk-rat), 5308.30 (paper yarn),
5607.30 (twin codrage, ropes, cables of abaca fibres, 68.12 (fabricated asbestos
yarn and thread, cords and strings etc.) 8430.62 other machinery, not
self-propelled – scrapers) and 85.08 (electro-mechinical) tools for working in
hand).
These
amendments would be implemented with effect from the date to be notified
shortly.
AUTHORITY: CBEC Circular No:73/2001-CUS dated 4.12.2001 vide
F.No:528/58/2000-CUS-TU) PT.
F.No:TU/14/2001-TARIFF
Dated:27.12.2001.
Sd/-
(JOSEPH DOMINIC)
COMMISSIONER OF CUSTOMS
// ATTESTED
//
(S.
SANKARAVADIVELU)
DEPUTY
COMMISSIONER OF CUSTOMS (ENQ.)
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