ICES-changes through Finance Bill 2001-Assessment of goods chargeable to additional duty on the basis of Retail Sale Price (RSP) and chargeable to National Calamity Contingency Duty (NCD) - reg. - Customs - 38/2001

GOVERNMENT OF INDIA MINISTRY OF FINANCE OFFICE OF THE COMMISSIONER OF CUSTOMS CENTRAL REVENUES BUILDING, P.B.NO. 5400 QUEENS ROAD, BANGALORE-1 Public Notice No. 38/2001 DT: 30/3/2001 Subject: - ICES-changes through Finance Bill 2001-Assessment of goods chargeable to additional duty on the basis of Retail Sale Price (RSP) and chargeable to National Calamity Contingency Duty (NCD) - reg. Attention of Importers, Exporters, Customs 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 the declaration of 'Retail Sale Price' (RSP) for the purpose of calculation of additional duty leviable under the said section and introduction of a new duty of excise to be called the National Calamity Contingent Duty (NCD) leviable on goods specified in the seventh schedule to the said Finance Bill. Provisions have 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 RSP and equal to NCD respectively. All the Bills of Entry having goods leviable to additional duty based on RSP and leviable to NCD shall be processed electronically under EDI System with effect from 2nd April 2001. The declaration form to be filed at the service center by the importers/CHAs shall be amended as follows After serial no.....(Invoice details) and before serial no....(claim of assessment) the following serial no. shall be inserted, namely: - (a) Whether any of the items is leviable to additional duty under section 3 of CTA, 1975 with reference to the retail sale price on the article Y/N. (b) If yes furnish the following particulars: Invoice no. Sl no Item. Sl no Description (with specification) No. Of. Units Retail Sale Price(Rs. Per Unit) The importers/CHAs would be required to declare the retail sale price of the items to which the provisions of the standards of Weights and Measures Act, 1976 or any other law in this behalf apply and which are notified under a notification issued under section 4A of the 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. It would be advisable to specify these details at serial no.... (Claim of assessment) for each pack size of the imported item. For example if tooth paste is imported in sizes of 50gms, 100gms and 150gms, it is suggested that these be noted as three separate entries in the aforesaid serial no.....(Claim of assessment) since they would having three separate retail prices. Provision has been made in the system to declare different RSP 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, specifications 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. Details of such items for which RSP has declared maybe carefully verified by the importers/CHAs before handing over the checklist to the service center operator for submission of the Bill of Entry. It may also be ensured that all articles covered in the invoice are carefully checked and RSP declared in respect of all such articles, which require declaration of RSP. Provision has also been made for amendment of declared RSP at different stages subject to appropriate approvals wherever required. For any difficulties/clarification assesses are advised to contact Deputy Commissioner (EDI) at Air Cargo Complex. (A. P. SUDHIR) COMMISSIONER OF CUSTOMS