| Date: |
25-03-1998
|
| Notification No: |
Customs Circular No 20/1998
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Regarding import assessment of components of colour television sets
|
|
Regarding import assessment of components of colour television sets
Circular
No. 20dated
25th March 1998
Your attention is invited to the Circular No.
44/97-Custom dated 30. 9. 1997. The Conference of Commissioner at Chennai had
discussed the circular and suggested that the interpretation of Para 6 has
created many problem and existing regular importers have started questioning the
established assessment practices. They had suggested reviewing the circular.
2. It is seen that
the incorporation of an example to populating PCB. in the last part of paragraph
6 of the Circular gives an unintended impression that the process of populating
PCB itself would amount to working on the imported components and consequently
would entitle an importer to claim component rate of duty. The intention in
incorporating this sentence was only to illustrate and activity. The question
whether the components in a particular import are required to be further worked
upon is a matter of fact which will have to be determined be the assessing
officer looking at totality of imports. Board has accepted the recommendation of
the Tariff Conference to the above extent.
3. The last sentence
of para 6 of the Circular No. 44/97 starting from "It also appears that the
process of populating the PCB, a critical component of the TV; amounts to
working on the Bare (unmounted) PCB, thus satisfying the criterion brought in on
a sequel to the amendment of the Explanatory Notes" is hereby deleted.
|
|
|