Duty on pulps explained

Circular No.27/1995-Cus.date 24/3/95

Subject: Customs - Notification No.77/95-Cus dated 22nd March, 1995 -reg.

I am directed to enclose a-copy of Notification No. 77/95-Cus dated 22.03.95.amending the Notification No. 69/95-Cus dated 16.03.95 so as to prescribe customs duty of 25% on all goods (pulps) of heading Nos. 47.01 to 47.05. In para 1.2 read with para 38.1 of Notes Explaining Important Changes in Customs Duty also, it was, interalia, stated that for such goods the Tariff rates were being reduced to 25% and this was being reflected in Notification No. 69/95-Cus.

2. It may be mentioned that under Notification No. 25/95-Cus dated 16.03.95, pulp derived by mechanical or chemical means from any fibrous vegetable material except rayon grade wood pulp already attracts the effective customs duty of 10% and rayon grade wood pulp attracts effective customs duty of 25%. Accordingly, the aforesaid amendment in Notification No. 69/95-Cus is technical in nature.

Sd/-
(Rajiv Talwar)
Under Secretary (TRU)

F.No. B.18/2/95-TRU

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