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Circular No. 27/95-Cus.
dated 24/3/95
F.No. B.18/2/95-TRU
Government of India
Ministry of Finance, Department of Revenue
Tax Research Unit, New Delhi

Subject : Customs – Notification No. 77/ 95-Cus dated 22nd March, 1995 – reg.

  I am directed to enclose a copy of Notification No. 77/ 95-Cus1 dated 22.03.95 amending the Notification No. 69/95-Cus. dated 16.03.95 so as to prescribe customs duty of 25% on all goods (pulps) of heading Nos. 47.01 to 47.05. In para 1.2 read with para 38.1 of Notes Explaining Important Changes in Customs Duty also, it was, inter alia, stated that for such goods the Tariff rates were being reduced to 25% and this was being reflected in Notification No. 69/95-Cus.

2.  It may be mentioned that under Notification No. 25/95-Cus. dated 16.03.95, pule derived by mechanical or chemical means from any fibrous vegetable material except rayon grade wood pulp already attracts the effective customs duty of 10% and rayon grade wood pulp attracts effective customs duty of 25% Accordingly, the aforesaid amendment in Notification No. 69/95-Cus. is technical in nature.

 Sd/-
(Rajiv Talwar)
Under Secretary (TRU)

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