 |
OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO.60/2001
F.No.S.Misc.42/2001-Sys.Unit
27.03.2001.
Sub:
ICES – Changes through Finance Bill, 2001 – Assessment of Goods
Chargeable to
Additional Duty on the basis of the Retail Sale Price (RSP) and goods chargeable to
National Calamity Contingency Duty (NCD) – Reg.
<<<<<O>>>>>
Provisions have been made in the Indian Customs EDI-Systems (ICES) for assessment of such articles leviable to Additional Duty under Section 3(1) of the CTA, 1975, based on the Retail Sale Price (RSP) and National Calamity Contingency Duty (NCD). All the Bs/E having goods leviable to Additional Duty based on RSP and leviable to NCD shall be processed electronically under EDI System with effect from 02.04.2001.
The declaration form to be filed at the Service Centre by the Importers/CHAs shall be amended as follows:
After Serial No.19 (invoice details) and before Serial No.21 (claim of assessment), the following Serial No., shall be inserted, namely:-
“19A(a): Whether any of the items is leviable to Additional Duty under Section 3 of CTA, 1975, with reference to the retail sale price declared on the article……….. Yes / No
(b): If yes, furnish the following the particulars:
Invoice Sl.No. |
Item Sl.No. |
Description (with specifications) |
No.of Units |
Retail Sale Price Rs.per Unit |
……………… ”
The Importers/CHAs would be required to declare the Retail Sale Price of the items to which the provisions of the Standards of Weights and Measures Act, 1976, or any other law in this behalf apply and which are notified under a Notification issued under Section 4A of the Central Excise Act, 1944 [for example Notification No.5/2001-CE(NT), dated 01-03-2001], as specified in the proviso to Section 3(2) of the Customs Tariff Act, 1975.
It would be advisable to specify these details at Serial No.21 (claim of assessment) for each pack size of the imported item. For example, if toothpaste is imported in sizes of 50 gms, 100 gms, and 150 gms, it is suggested that these be noted as three separate entries in the aforesaid Serial No.21 (claim to assessment) since they would be having three separate retail prices.
Provision has been made in the System to declare different RSP for part of quantity of goods covered by an item in the Bill of Entry, if the goods are intended to be sold at different retail prices. Each article, which has different characters, specification, including the difference in size of packing, should be declared separate items in the Bill of Entry with a separate unit retail sale price.
The retail price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act, 1976, the rules made thereunder or any other law in this behalf.
Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading.
Details of such items for which RSP has been declared may be carefully verified by the Importers/CHAs before handling over the check list to the Service Centre operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and RSP declared in respect of all such articles, which require declaration of RSP.
Provision has also been made for amendment of declared RSP at different stages subject to appropriate approvals wherever required.
For any difficulty / clarifications assessees are advised to contact Dy.Commissioner of Customs (EDI).
Sd/-
(M.V.S. PRASAD)
COMMISSIONER OF CUSTOMS (SEA)
Authority:
F.No.IV(4)/4/2001-Systems/1010, dated 07.03.2001
Directorate of Systems, New Delhi.
//ATTESTED//
(BASWARAJ NALAGAVE)
DEPUTY COMMISSIONER OF CUSTOMS(SYSTEMS)
