For supply of High Speed Diesel / Furnace Oil from Depots of domestic oil Public Sector Undertakings under para 8.2(b) of FTP, Terminal Excise duty shall be refunded on the basis of duty paid certificate issued by concerned domestic oil Public Sector Undertaking in the format given in Annexure I to ANF 8. Duty refund will be allowed for quantity of HSD/Furnace oil procured by EOU/EHTP/STP/BTP, for its production activities, as certified by concerned DC/Bond authorities.
Rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
As regards considering the combined export performance / duty payment of all the units of a manufacturer operating under single Importer exporter code (IE code) for the purposes of deciding the eligibility of the said importer for benefits under the said circular, it has been felt that the exporter operating under one IE code and having different units is basically one legal entity. Accordingly it has been decided that the combined export performance / duty payment of all the units of a manufacturer exporter operating under a single IE-Code shall be considered for extending the benefits of the said circular provided all such individual units are separately registered with the Central Excise department and they have fulfilled the other criteria of the said circular.
I am directed to refer to Para (vi) of Ministry’s Circular No. 64/98-Cus dated 01.09.1998, where it was clarified that in the case of merchant exporter who procures the export goods from the open market, the benefit of All Industry Rates of Duty Drawback shall be restricted to the Customs allocation only, if any. Export goods purchased from the market shall be treated as having availed the Modvat facility and would not be entitled to the Central Excise allocation of the All Industry Rate of Drawback.
The principal notification No.64/95-Central Excise, dated the 16th March, 1995 was published in the Gazette of India, Extraordinary, vide number G.S.R. 256(E), dated the 16th March, 1995 and was last amended vide notification No.15/2008-CE dated the 17th March, 2008 which was published vide number G.S.R. 184(E), dated the 17th March, 2008.
The principal notification No .39/1996-Customs, dated 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (ii) vide number G.S.R. 291(E) dated the 23rd July, 1996 and was last amended by notification No.124/2008- Customs, dated the 21st November, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide number G.S.R. 184 (E), dated the 21st November, 2008.
In exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18, 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 38/2007-Customs, dated the 9th March, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 186 (E), dated the 9th March, 2007, except as respect things done or omitted to be done before such rescission.
Provided that no anti-dumping duty shall be imposed on the imports into India of the subject goods from M/s Guangdong Monalisa Ceramic Co. Ltd., People’s Republic of China (Producer) and M/s Foshan Monalisa Industry Co. Ltd., People’s Republic of China (Exporter) through M/s Ava Corp., Hong Kong (Exporter)
whereas, in terms of rule 4 read with rule 23 of said Customs Tariff Rules, the designated authority is required to investigate as to the existence, degree and effect of any alleged dumping in relation to import of any article, to identify the article liable for anti-dumping duty, to recommend the amount of anti-dumping duty equal to the margin of dumping or less, which if levied, would remove the injury to the domestic industry and to review the need for continuance of anti-dumping duty on such article;
In exercise of the powers conferred by sub-section (1) and clause (a) of sub-section (2) of section 46 of the Foreign Exchange Management Act, 1999 (42 of 1999) and in consultation with the Reserve Bank, the Central Government, having considered it necessary in the public interest, hereby makes the following further amendments in the Foreign Exchange Management (Current Account Transactions) Rules, 2000, namely
