Another Five Years of Anti-Dumping Duty on Silk Fabrics from China – Duty Raised in Review

Ntfn 02-ADD   Whereas, the designated authority vide notification
13.01.2012      No. 15/24/2010-DGAD, dated the 6th December,2010, published
(DoR)              in the Gazette of India, Extraordinary, Part I, Section 1, dated the
                        6th December, 2010, had initiated review in terms of sub-section (5) of

section 9A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act) and in pursuance of rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules), in the matter of continuation of anti-dumping duty on imports of Silk fabrics 20-100 gms per metre, falling under heading 5007 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, People’s Republic of China, imposed vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 121/2006-Customs, dated the 26th December, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.769 (E), dated the 26th December,2006, which was extended vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 37/2011-Customs, dated the 21st April, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.336 (E), dated the 21st April, 2011 and had recommended for continuation of the anti-dumping duty vide notification No. 15/24/2010-DGAD, dated the 5th December,2011, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 5th December, 2011.

Now, therefore, in exercise of the powers conferred by sub-section (1) read with sub-section (5) of section 9A of the said Customs Tariff Act, 1975 read with rules 18 and 23 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, on the basis of the aforesaid findings of the designated authority, hereby imposes anti- dumping duty on the goods, description of which is specified in column (3) of the Table below, falling under headings of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries specified in the corresponding entry in column (5), and exported from the countries specified in the corresponding entry in column (6) and produced by the producers specified in the corresponding entry in column (7) and exported by the exporters specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty which shall be equivalent to the difference between the amount specified in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table, and the landed value of such imported goods in like currency per like unit of measurement,-

Table

SNo.

Heading

Description of goods

Specification

Country of origin

Country of export

Producer

Exporter

Amount

Unit of measure-ment

Currency

1

2

3

4

5

6

7

8

9

10

11

1

5007

Silk fabrics

Crepe in the following weight range of grammes per metre

China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.26

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.54

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.83

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.40

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.69

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.98

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.26

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.55

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.84

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.12

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.41

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.70

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.98

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

6.27

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.56

-Do-

-Do-

2

5007

Silk fabrics

Georgette/Chiffon in the following weight range of grammes per metre

China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

1.82

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.08

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.34

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.60

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

2.86

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.38

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

3.63

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

3.89

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.15

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.41

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

4.67

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

4.93

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.19

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.45

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

5.71

-Do-

-Do-

3

5007

Silk fabrics

Habutai in the following weight range of grammes per metre

China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.16

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.43

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.69

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.96

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.23

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.50

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.76

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.03

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.30

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.83

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.10

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.37

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.63

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.90

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.17

-Do-

-Do-

4

5007

Silk fabrics

Others in the following weight range of grammes per metre

China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.56

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.90

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

3.24

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.57

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.91

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

4.23

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

4.56

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.90

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

5.23

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

5.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.91

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

6.24

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

6.58

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

6.92

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

7.25

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

7.59

-Do-

-Do-

5

5007

Silk fabrics

Crepe in the following weight range of grammes per metre

China PR

Any country other than China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.26

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.54

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.83

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.40

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.69

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.98

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.26

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.55

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.84

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.12

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.41

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.70

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.98

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

6.27

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.56

-Do-

-Do-

6

5007

Silk fabrics

Georgette/Chiffon in the following weight range of grammes per metre

China PR

Any country other than China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.08

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.34

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.60

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.86

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.38

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.63

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

3.89

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.15

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.41

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.67

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

4.93

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.19

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.45

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.71

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

5.97

-Do-

-Do-

7

5007

Silk fabrics

Habutai in the following weight range of grammes per metre

China PR

Any country other than China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.16

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.43

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.69

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.96

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.23

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.50

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.76

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.03

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.30

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.83

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.10

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.37

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.63

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.90

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.17

-Do-

-Do-

8.

5007

Silk fabrics

Others in the following weight range of grammes per metre

China PR

Any country other than China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.56

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.90

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

3.24

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.57

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.91

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

4.23

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

4.56

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.90

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

5.23

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

5.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.91

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

6.24

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

6.58

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

6.92

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

7.25

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

7.59

-Do-

-Do-

9

5007

Silk fabrics

Crepe in the following weight range of grammes per metre

Any country other than China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.26

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.54

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.83

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.40

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.69

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.98

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.26

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.55

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.84

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.12

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.41

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.70

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.98

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

6.27

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.56

-Do-

-Do-

10

5007

Silk fabrics

Georgette/Chiffon in the following weight range of grammes per metre

Any country other than China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.08

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.34

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.60

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.86

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.12

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.38

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.63

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

3.89

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.15

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.41

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.67

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

4.93

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.19

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.45

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.71

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

5.97

-Do-

-Do-

11

5007

Silk fabrics

Habutai in the following weight range of grammes per metre

Any country other than China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.16

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.43

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

2.69

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

2.96

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.23

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

3.50

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

3.76

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.03

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

4.30

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

4.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

4.83

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

5.10

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

5.37

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

5.63

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

5.90

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

6.17

-Do-

-Do-

12

5007

Silk fabrics

Others in the following weight range of grammes per metre

Any country other than China PR

China PR

Any

Any

As given below

Metre

US dollar

 

 

 

Above 20 upto and Including 25

 

 

 

 

2.56

-Do-

-Do-

 

 

 

Above 25 upto and Including 30

 

 

 

 

2.90

-Do-

-Do-

 

 

 

Above 30 upto and Including 35

 

 

 

 

3.24

-Do-

-Do-

 

 

 

Above 35 upto and Including 40

 

 

 

 

3.57

-Do-

-Do-

 

 

 

Above 40 upto and Including 45

 

 

 

 

3.91

-Do-

-Do-

 

 

 

Above 45 upto and Including 50

 

 

 

 

4.23

-Do-

-Do-

 

 

 

Above 50 upto and Including 55

 

 

 

 

4.56

-Do-

-Do-

 

 

 

Above 55 upto and Including 60

 

 

 

 

4.90

-Do-

-Do-

 

 

 

Above 60 upto and Including 65

 

 

 

 

5.23

-Do-

-Do-

 

 

 

Above 65 upto and Including 70

 

 

 

 

5.57

-Do-

-Do-

 

 

 

Above 70 upto and Including 75

 

 

 

 

5.91

-Do-

-Do-

 

 

 

Above 75 upto and Including 80

 

 

 

 

6.24

-Do-

-Do-

 

 

 

Above 80 upto and Including 85

 

 

 

 

6.58

-Do-

-Do-

 

 

 

Above 85 upto and Including 90

 

 

 

 

6.92

-Do-

-Do-

 

 

 

Above 90 upto and Including 95

 

 

 

 

7.25

-Do-

-Do-

 

 

 

Above 95 upto and Including 100

 

 

 

 

7.59

-Do-

-Do-

3.       The anti-dumping duty imposed shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the official Gazette and shall be payable in Indian currency.

Explanation. - For the purposes of this notification, -

(i)    "landed value" means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act; and

(ii)   “rate of exchange” applicable for the purposes of calculation of 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 under sub-clause (i) of clause (a) of sub-section (3) of 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.

[F.No.354/64/2006 –TRU (Pt)]