Notification 36/2001- Cus(NT) dated 3rd August 2001 - Clarification Rgd

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..... ention is invited to Notification 36/2001-Cus(NT), dated 3rd August 2001, issued by the Central government laying down tariff values in respect of Crude Palm Oil, RBD Palm Oil, and RBD Palmolein falling under Chapter 15 of the First Schedule to the Customs Tariff Act, 1975. Certain doubts appear to have been raised in trade industry circles in regard to date of effect of these tariff values spec .....

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..... rt from rate of duty) - except for baggage imports by post. Thus, where Bills of entries for home consumption have been filed under Section 46 before 3rd August, then Tariff Values will not be applicable - unless it was a prior entry bill of entry filed before entry inwards of the vessel. In the later category of cases, it is the date of entry inwards which is crucial for applying Tariff Values. .....

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..... ment of Revenue from time to time (under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962) and as in force on the date on which the bill of entry is presented under section 46 of the Customs Act. 2. Any difficulty faced in the implementation of the notification may be brought to the notice of the Board. - Circular - Trade Notice - Public Notice - Instruc .....

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