The issue has been re-examined in the Board and it is felt that DGFT’s said Policy Circular to treat made-ups made out of yarn dyed fabrics as processed items is correct.
Similar goods manufactured by a local manufacturer were also inspected. The goods are described as magnetic health sleeping pad / mattress, magnetic health cervical Pillow, magnetic health back rest / seat / cushion / calf rest, etc. A perusal of the technical literature / catalogue indicated the following.
The principal notification 19/2001-Customs dated the 1st March, 2001 was published in the Gazette of India, Extraordinary Part II Section 3 Sub-Section (i) vide G.S.R 118 (E) dated the 1st March, 2001 and was last amended by notification 53/2001-Customs dated the 11th May 2001 which was published in the Gazette of India, Extraordinary Part II Section 3 Sub-section(i) vide G.S.R 352 (E) dated the 11th May 2001.
The principal notification 17/2001-Customs dated the 1st March, 2001 was published in the Gazette of India, Extraordinary Part II Section 3 Sub-section (i) vide G.S.R 116 (E) dated the 1st March, 2001 and was last amended by notification 103/2001-Customs dated 8th October 2001 which was published in the Gazette of India, Extraordinary Part II Section 3 Sub-section(i) vide G.S. R 765 (E) dated the 8th October 2001.
It has come to the notice of SEBI that certain brokers and sub-brokers are advertising their business in prohibition of Clause C(4) and C(5) of the Code of Conduct specified in Schedule II of Regulation 7 and Clause C(5) and C(6) of the Code of Conduct specified in Schedule II of Regulation 15 of SEBI.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the Commissioner of Central Excise (Adjudication), New Delhi to be the Commissioner of Customs (Adjudication), New Customs House, Mumbai for the purpose of adjudication of cases specified in the Table below, namely.
In respect of Notification No.32(RE-2001)/1997-2002 dated the 12th October,2001, extending the shipment period for export of onions released vide Notification No. 16(RE-2001)/1997-2002 dated 26th June,2001 and Notification No. 20( RE-2001)/1997-2002 dated 27th July, 2001 upto 15th October,2001, it has been decided to further extend the shipment period for export of the unutilized balance quantity of the onion, if any, out of the 1,00,000 Metric tones released for export vide Notification No.16(RE-2001)/1997-2002 dated the 26th June,2001 and Notification No. 20( RE-2001)/1997-2002 dated 27th July, 2001 upto 31st October, 2001.
The Board has accepted the opinion of WCO and MIT. Custom Houses are, therefore, requested to take note of the same and finalise the assessments classifying such goods under CTH 8471.70. Difficulties faced, if any, in the implementation of above instructions, may be brought to the notice of the Board immediately.
The issue and request has been examined and the production and export pattern and system of excise control and duty payment/CENVAT in garment industry also looked into. It is observed that in the case of the goods manufactured by manufacturer-exporters,
In view of the representations and the difficulties expressed by Chambers and Companies, it has been decided to make the Segment Reporting requirement voluntary for the quarter ended September 30, 2001.
