Dry Cell Batteries of Chinese origin have been exported to India below their normal value; the Indian industry has suffered material injury and is being threatened with further injury; the injury has been caused by the dumped imports from China; and has considered it necessary to impose anti-dumping duty, provisionally, pending final determination, on all imports of primary pencil cells and primary batteries of R6 (AA) size.
I am directed to invite your attention to Board’s Circular F.No.512/91/93-CUS.VI, dated 18th May 1994 regarding the duty payable on excisable goods cleared from 100% Export Oriented Units/ Units in the Export Processing Zone into the Domestic Tariff Area (DTA). A copy of the Circular is enclosed for ready reference. Subsequently, another Circular was issued vide F.No.345/12/99-TRU, dated 24-9-1999 (copy enclosed), suggesting a method for computing excise duty payable on the DTA clearances of EOU/EPZ units. As the instructions contained in the two Circulars referred to above were not in harmony with each other, a doubt has been raised as to the correct method of calculation of duty for such DTA clearances of EOUs/EPZ units.
