Circular No. 46 dated 4^th May 1995

The undersigned is directed to refer to your letter No. S/ 26-Mis-43 /95 VA, dated 31.3.1995 on the subject mentioned and to say that calculation of weight for the purpose of determining duty liability was discussed in the Conference of Collectors held in December, 1988 in the context of self adhesive tapes. The Conference held that if a commodity is sold on weight basis then the weight so transacted should be the weight for the purpose of levy of duty on weight basis, however, in cases where a commodity is not sold on weight basis the normal weight indicated in the packing specification should be reckoned for the levy of duty unless the importers are able to produce adequate proof for the actual weight (net weight). In the case of bearings, imports are effected on weight basis in some cases and on piece basis in other. It is, therefore, clarified that in a case where transaction has taken place on weight basis, the weight of the bearing so transacted should be the basis for levy of duty. In other cases the normal weight of the bearing shown in the invoice, packing specification should form the basis, however, where the importer is able to produce adequate proof of the actual weight of the bearing, in such cases the actual weight of the bearing shall form the basis for the levy of duty.