OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI -400 038.

P.N.No.37/2001

Date: 27.3.2001

PUBLIC NOTICE No.37/2001

Sub:

ICES -Changes through Finance Bill, 2001- Assessment of goods chargeable to additional duty on the basis of Retail Sale Price (RSP) and goods chargeable to National Calamity Contingency Duty (NCD) -reg.

Attention of all Importers, Exporters, Custom House Agents and Trade in general is invited to clauses 110(b) and 129(1) & (2) of the Finance Bill, 2001 relating to amendment of Section 3(2) of the Customs Tariff Act, 1975 providing for declaration of ‘Retail Sale Price" for the purpose of calculation of additional duty leviable under the said Section and introduction of a new duty of excise to be called as the National Calamity Contingent duty (NCD) leviable on goods specified in the Seventh Schedule to the said Finance Bill. Attention is also invited to Public Notice No.27/2001 dated 2.3.2001 issued by Chief Commissioner of Customs in this regard.

Provisions have been made in the Indian Customs EDI -System (ICES) for assessment of such articles leviable to additional duty under Section 3(1) of the CTA, 75 based on Retail Sale Price and equal to National Calamity Contingency Duty respectively. All the Bills of Entry having goods leviable to additional duty based on Retail Sale Price and leviable to National Calamity Contingency Duty shall be processed electronically under EDI System w.e.f. 2nd April 2001.

The declaration form to be filed at the Service Centre by the importers/CHAs shall be amended as follows :

After Serial No.19 (Invoice details) and before Serial No.20 (claim of assessment), the following Serial No. shall be inserted namely :-

                 20A 	(a) Whether any of the items is leviable to additional duty under Section 3 of CTA, 
                 	1975 with reference to the retail sale price declared on the article .......................   Y/N
                 

                 	(b) If yes furnish the following particulars :



	Invoice 	   Item Sl. 	Description 		No. of Units 	Retail Sale Price   
	Sl.No.	   No.		(with specifications)			Rs. per unit

It may be noted that only items which attract duty calculated on the basis of Retail Sale Price or National Calamity Contingency duty should be mentioned at S.No.20A and other items of the invoice i.e. items which are not covered by S.No.20A should be mentioned at S.No.20 only. As such, it may be noted that S.No.20A and 20 henceforth will be two separate serial nos. and even if there is one invoice, the items should be segregated under S.No.20A and S.No.20 to facilitate assessment each item-wise.

The importers/CHAs are required to declare the Retail Sale Price of the item to which the provisions of the Standards of Weights and Measures Act, 1976 or any other law in this behalf apply or attracted, and which are notified under a notification issued under Section 4A of the Central Excise Act, 1944 [for example notification No.5/2001-CE (NT) dated 1.3.2001] as specified in the proviso to Section 3(2) of the Customs Tariff Act, 1975.

The details or specifications item-wise are required to filled in the amended declaration form at serial no 20A (claim of assessment) for each pack size of the imported items covered under MRP .For example, if tooth paste is imported in pack size of 50 gms, 100 gms and 150 gms, these be noted as three separate entries in the aforesaid serial no 20A (claim of assessment) since they would be having three separate retail prices.

Provisions have been made in the System to declare different Retail Sale Price for part of quantity of goods covered by an item in the Bill of Entry, if the goods are intended to be sold at different retail prices. Each article which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price.

The Retail Sale Price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act, 1976, the rules made there under or any other law in this behalf.

Quantum of abatement need not be declared since the System would apply the said reduction with reference to the Central Excise Tariff Heading. However, to claim the correct level of abatement, Trade is requested to indicate the correct Central Excise Tariff heading in the Annexure I being submitted at the Service Centre.

Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles which require declaration of Retail Sale Price.

Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required.

For any difficulties/ clarifications the importers/CHA are advised to contact the respective officers in the Group to which their Bill of Entry pertain or contact DC/EDI or A.O/EDI at 1 st floor of the Annexe Building.

S/d- (27.3.2001)
( M.C. THAKUR )
COMMISSIONER OF CUSTOMS (IMPORT)
MUMBAI


Attested by


( ROOPAM KAPOOR )
DEPUTY COMMISSIONER OF CUSTOMS
MUMBAI.

Issued from F.No. S/1-144/99 EDP