Zero Additional Duty on Bangladesh Jute Products
113-Cus(NT) WHEREAS
the Jute products falling
27.11.2013 under headings 5310
and 6305 of the First
(DoR) Schedule
to the Customs Tariff Act, 1975 (51 of 1975)
(hereinafter
referred to as the Customs Tariff Act) and also specified in terms of the
corresponding headings of the First Schedule to the Central Excise Act, 1985 (5
of 1986), in column (2) of the Table to the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.30/2004-Central Excise, dated the 09th
July, 2004, were exempted from the whole of the duty of excise leviable thereon under the Central Excise Act, 1944 (1 of
1944), subject to fulfilment of the condition as
specified in the proviso to the said notification, were allowed to be imported
from Bangladesh during the period commencing on the 9th day of July,
2004 and ending with the 13th day of February, 2011 by extending the
exemption available under the said notification;
AND WHEREAS, the Central Government is satisfied
that according to a practice that was generally prevalent regarding levy of
duty (including non-levy thereof) under the Customs Act, 1962 (52 of 1962)
(hereinafter referred to as the Customs Act), the Jute products falling under
headings 5310 and 6305 of the First Schedule to the Customs Tariff Act,
that were being allowed to be imported from
Bangladesh by exempting from the whole of the additional duty of customs, leviable thereon under sub-section (1) of Section 3 under
the said Customs Tariff Act were liable to a higher amount of duty than what
was levied according to the said practice, during the aforesaid period;
NOW, THEREFORE, in exercise of the powers
conferred by section 28A of the Customs Act, the Central Government, hereby,
directs that the whole of the additional duty of customs, leviable
thereon under sub-section (1) of section 3 under the Customs Tariff Act, on the
Jute products falling under headings 5310 and 6305 of the First Schedule to the Customs Tariff Act,
imported from Bangladesh, but for the said
practice, shall not be required to be paid in respect of the said goods on
which the aforesaid duty of customs was not levied during the aforesaid period
on account of the said practice.
F. No. 521/101/2010-STO (TU)