Clarification regarding additional duty of Customs (CVD) on import of Heeng / “Asafoetida” – regarding

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..... e Central Board of Excise Customs *** North Block, New Delhi Dated the 15th March, 2007. Sub: Clarification regarding additional duty of Customs (CVD) on import of Heeng / "Asafoetida" - regarding. Board has received certain representations from the trade and industry on the additional duty of Customs (CVD) being imposed on import of Asafoetida (Heeng) in certain commissionerat .....

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..... duty vide Notification No.76/2003-Cus. dated 13.5.2003. Under Central Excise Tariff also asafoetida is classified under corresponding tariff item 1301 90 13 with tariff rate of 16%. Further, compounded asafoetida, commonly known as 'heeng' is also exempted fully from central excise duty vide serial No.5 of the notification No.3/06-C.E. dated 1.3.2006. 4. The doubt arose because the entry in Ce .....

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..... rent names depending upon the flavour, odour and colour, such as 'Heeng' and 'Hingra' varieties and on the basis of place of origin, as 'Irani Heeng' and 'Patani Heeng' (Afganistan). These are usually in mass tears or mass form. However, asafoetida in powder or paste forms containing extraneous matter such as gum arabic, edible starches or edible cereal flour is referred as 'compounded asafoetida' .....

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..... ise duty vide serial No.5 of the notification No.3/2001-C.E dated 1.3.2001. Further, even without the central excise exemption, as the condition of manufacture with the aid of power could not be applied on the imported goods, Asafoetida was not charged with CVD at the time of import. After alignment with Customs tariff and HS, asafoetida was classified in tariff item 1301 90 13 with tariff rate of .....

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..... ce of all concerned for effective implementation. Pending assessments, if any, may be finalised accordingly. Please acknowledge receipt of these instructions. Yours faithfully, (Anupam Prakash) Under Secretary (Customs Policy) Ph. 2309 3859 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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