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RESCINDED CUSTOMS NOTIFICATIONS

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..... RESCINDED CUSTOMS NOTIFICATIONS
By: - DR.MARIAPPAN GOVINDARAJAN
Customs - Import - Export - SEZ
Dated:- 8-2-2022

Introduction In tax matters many notifications are notified by the respective Board of taxes now and then. The notification may contain the new rules or amendment to rules, or rate of duty, amendment to the notifications issued earlier. Some notifications may become redundant due to the changes in law or for any other cause. Such redundant notifications ought to be rescinded whenever required. In the present budget scenario, the Central Government has rescinded many notifications in respect of customs duty, customs additional duty, anti dumping duty and countervailing duty. In this articles the details of notific .....

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..... ations rescinded are provided for the benefit of readers. Customs Additional Duty Notification No. 04/2022-Customs Vide Notification No. 04/2022-Customs, dated 01.02.2022 the Central Government rescinded the following Notifications- * Notification No. 190/1978 - Customs, dated 22.09.1978 - Additional Duty of Customs on imports of transformer oil equivalent to such portion of the excise duty leviable on the raw material commonly known as transformer oil base stock or transformer oil feedstock. * Notification No. 191/1978 - Customs, dated 22.09.1978 - Transformer Oil falling under Heading 2710 of the First Schedule to the Act, when imported into India, shall be liable to such additional duty as may be determined in accordance with the .....

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..... Transformer Oil (Additional Duty) Rules, 1978. This Notification came into effect from 02.02.2022. Customs Duty Notification No.05/2022-Customs Vide Notification No. 05/2022-Customs, dated 01.02.2022 the Central Government rescinded the following Notifications- * Notification No. 10/1995 - Customs, dated 07.03.1995 - This notification has given exemption to inputs required for the manufacture of iron and steel intermediates when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the conditions. * Notification No. 26/1999 - Customs, dated 28.02.1999 - This notification exempted specified goods imported by a manufacturer of linea .....

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..... r alkyl benzene for extraction of N-Paraffin. * Notification No. 27/2004 - Customs, dated 23.01.2004 - This notification granted concessional rate of duty on specified goods, imported into India for use in the manufacture of specified excisable goods. * Notification No. 14/2006 - Customs, dated 01.03.2006 - This notification prescribed effective rate of basic customs duty on specified varieties of woven fabrics, falling under Chapter 52, 54, 55 and 58 of the First Schedule to the Customs Tariff Act, 1975. * Notification No. 48/2006 - Customs, dated 26.05.2006 - This notification reduced specific component of customs duty on specific tariff lines of Chapter 51. * Notification No. 90/2007 - Customs, dated 26.07.2007 - This notificatio .....

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..... n exempted certain specified goods when imported into India, from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, subject to the conditions * Notification No. 08/2011 - Customs, dated 14.02.2011 -This notification exempted jute products falling under heading 5307, 5310, 5607, 5705 of the First Schedule to the Customs Tariff Act, 1975, when imported from Bangladesh, or Nepal from the whole of the additional duty of customs, leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act. * Notification No. 24/2011 - Customs, dated 01.03.2011 - This notification exempted copper concentrates falling under the tariff item 2603 00 00 of the Fir .....

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..... st Schedule to the Customs Tariff Act, 1975, when imported into India, from so much of the duty of customs as is equivalent to the duty of customs leviable on the value of gold and silver contained in such copper concentrate, subject to the condition that the importer produces to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, an assay certificate from the mining company specifying separately, the value of gold and silver content in such copper concentrate. * Notification No. 49/2013 - Customs, dated 29.11.2013 - This notification exempted goods of the description specified in the Table and falling within the First Schedule to the Customs Tariff Act,1975, when imported into India, from the whol .....

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..... e of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,1975 subject to the condition that the importer produces, at the time of clearance of the said goods, before the jurisdictional Assistant or Deputy Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said goods are required for the Revised National Tuberculosis Control Programme funded by the Global Fund to fight AIDS, Tuberculosis and Malaria. * Notification No. 23/2014 - Customs, dated 11.07. .....

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..... 2014 - This notification exempted the goods mentioned Table, when imported into India, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer produces, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said goods are required for the National AIDS Control Programme funded by .....

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..... Global Fund to fight AIDS, TB and Malaria (GFATM). * Notification No. 37/2015 - Customs, dated 10.06.2015 - This notification exempted the goods Table, when imported into India, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer produces, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare to .....

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..... the effect that the said goods are required for the National AIDS Control Programme funded by Global Fund to fight AIDS, TB and Malaria (GFATM). * Notification No. 20/2020 - Customs, dated 09.04.2020 - This notification granted exemption to on ventilators, personal protection equipments, COVID - 19 testing kids and inputs for these goods. * Notification No. 40/2020 - Customs, dated 28.10.2020 - This notification prescribed concessional duty rate on potato imports with the prescribed Tariff Rate Quota (TRQ) till 31.01.2021. * Notification No. 82/2017 - Customs, dated 27.10.2017 - This notification prescribed effective rate of duty under Chapters 50 to 63 on textile products. Anti Dumping Duty Notification No.07/2022-Customs (ADD) V .....

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..... ide Notification No. 07/2022-Customs (ADD), dated 01.02.2022 the Central Government rescinded the Notification No.16/2020 - Customs (ADD), dated 23.06.2012 to rescind the anti dumping duty imposed on imports of 'Flat Rolled Product of steel, plated or coated with alloy of Aluminium or Zinc' originating in or exported from China PR, Vietnam and Korea RP. Notification No. 05/2022-Customs (ADD) Vide Notification No. 05/2022-Customs (ADD), dated 01.02.2022 the Central Government rescinded the Notification No. 54/2018-Customs (ADD), dated 18.10.2018 to rescind the anti dumping duty imposed on 'Straight Length Bars and Rods of alloy-Steel' originating in or exported from China PR. Notification No. 06/2022 - Customs (ADD) Vide Notification No. .....

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..... 06/2022-Customs (ADD), dated 01.02.2022 rescinded the Notification No. 38/2019 - Customs (ADD), dated 25.09.2019 to rescind the anti dumping duty for imposed on imports of 'High Speed Diesel of Non Cobalt Grade' originating in or exported from Brazil, China PR and Germany. Countervailing duty Notification No.01/2022 Vide Notification No. 01/2022-Customs (CVD), dated 01.02.2022 the Central Government rescinded the Notification No. 01/2017- Customs (CVD), dated 07.09.2017 to rescind the countervailing duty imposed on imports of certain Hot rolled and Cold rolled stainless stainless steel flat products originating in or exported from China PR. Notification No 05/2022-Customs Notification No. 11/2016 - Customs, dated 01.03.2016 Vide No .....

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..... tification No. 11/2016 - Customs, dated 01.02.2022 the Central Government exempted CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value of Information Technology Software recorded on the said media which is leviable to service tax under Finance Act, 1994.
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