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TMI BlogTo prescribe effective rates of duty and to carry out changes in the Rules made under the respective Acts.X X X X Extracts X X X X X X X X Extracts X X X X ..... CE 2nd February, 2018 Unless otherwise stated, all changes in rates of duty take effect from the midnight of 1st February / 2nd February, 2018. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 101(a), 102(b) , 108 , 109 and 110 of the Finance Bill, 2018 , so that changes proposed therein take effect from the midnight of 1st February / 2nd February, 2018. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2018 . 2. Important changes in respect of Customs and Central Excise duties rates and legislative changes are contained in the five Annexures appended to this letter: 1) Annex I contains details of Chapter wise changes in Basic Customs Duty, Social Welfare Surcharge [ Clause 108 of the Finance Bill, 2018 ] and Road and Infrastructure Cess [ Clause 109 of the Finance Bill, 2018 ]; 2) Annex II contains details of Chapter wise changes relating to Central Excise Duty and Road and Infrastructure Cess [ Clause 110 of the Finance Bill, 2018 ]; 3) Annex III contains details of amendments proposed in the Customs Act, 1962 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Schedule of the Customs Tariff Act, 1975 so as to increase Tariff rate of Basic Customs Duty on certain goods. d) Clause 102 (b) of the Finance Bill, 2018 seeks to amend the Second Schedule of the Customs Tariff Act, 1975 so as to prescribe rate of Export Duty on certain goods. These increases will come into effect immediately [from 00 hours on 02.02.2018 owing to a declaration under the Provisional Collection of Taxes Act, 1931. Chapter 1 to 7 : No change Chapter 8 : 1) BCD on cashew nuts in shell (raw cashew) falling under tariff item 0801 31 00 is being reduced from 5% to 2.5%. S. No.22 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6/2018-Customs, dated 2nd February 2018 refers. Chapter 9 to 14: No change Chapter 15: 1) BCD on crude edible vegetable oils like Ground nut oil, Olive oil, Cotton seed oil, Safflower seed oil, Saffola oil, Coconut oil, Palm Kemel/Babassu oil, Linseed oil, Maize corn oil, Castor oil, Sesame oil, other fixed vegetable fats and oils is being increased from 12.5% to 30%. S. No. 63 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy of Road and Infrastructure Cess will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. 2) Simultaneously, the Additional Duty of Customs leviable (CVD) under section 3(1) of the Customs Tariff Act, 1975 in lieu of Additional Duty of Excise (Road and Infrastructure Cess) leviable under clause 110 of the Finance Bill, 2018 is being exempted on imported motor spirit commonly known as petrol and high speed diesel oil vide notification No. 21/2018-Customs dated 02.02.2018. 1) Further, the Additional Duty of Customs (Road Cess), at the rate of ₹ 6 Per litre, leviable on imported motor spirit commonly known as petrol and high speed diesel oil, are being abolished, by omitting the relevant sections in Finance (No.2) Act, 1998 and Finance Act, 1999, respectively. [ Clause 106 of the Finance Bill, 2018 refers]. Till the enactment of the Finance Bill, 2018 , the Additional Duty of Customs (Road Cess) leviable on imported motor spirit commonly known as petrol and high speed diesel oil are being fully exempted. [ Notification No. 19/2018-Customs and 20/2018-Customs both dated 02.02.2018 refer.] Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 35-38 : No Change Chapter 39 : 1) BCD on specified parts or sub-parts or accessories of cellular mobile phones, namely, Heat Dissipation Sticker Battery Cover, Sticker-Battery Slot, Protective Film for main Lens, Mylar for LCD FPC, Film-Front Flash, falling under tariff item 3919 90 90, is being increased from 10% to 15% by increasing the tariff rate [ Clause 101 (a) of the Finance Bill, 2018 refers]. However, BCD on goods, other than these specified parts or sub-parts or accessories of cellular mobile phones, falling under tariff item 3919 90 90 is being retained at 10%. Notification No.57/2017-Customs, dated 30th June, 2017 , as amended by notification No.22/2018-Customs, dated 2nd February, 2018 [new S. No. 9 refers]. 2) BCD on specified parts or sub-parts or accessories of cellular mobile phones, namely, Battery Cover, Front Cover, Front Cover (with Zinc Casting), Middle Cover, Back Cover, Main Lens, Camera Lens, falling under tariff item 3920 99 99, is being increased from 10% to 15% by increasing the tariff rate. [ Clause 101 (a) of the Finance Bill, 2018 refers]. However, BCD on goods, other than these specified parts or sub-parts or accessories o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for use in the manufacture of cellular mobile phones, falling under tariff item 4016 99 90, is being increased from 10% to 15%. S. No. 1 of Notification No.57/2017Customs, dated 30th June, 2017 ,, as amended by notification No.22/2018-Customs, dated 2nd February, 2018 and S. No 284 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refer. Chapter 41-47 : No Change Chapter 48 : 1) BCD on kites falling under tariff item 4823 90 90 is being increased from 10% to 20% by increasing the tariff rate. [ Clause 101 (a) of the Finance Bill, 2018 refers]. However, BCD on all goods other than kites, falling under tariff item 4823 90 90, is being retained at 10%. notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 [new S. No. 297A] refers. Chapter 49 : No Change Chapter 50 : 1) BCD on silk fabrics falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reflective coated) glass for manufacture of Solar cells/panels/modules, is being reduced from 5% to Nil, subject to actual user condition. S. No. 340 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. 2) BCD on Preform of Silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables is being increased from Nil to 5%, subject to actual user condition. S. No. 341 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. Chapter 71 : 1) BCD on cut and polished coloured gemstones falling under chapter 71 is being increased from 2.5% to 5%. S.No.349 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. 2) BCD on diamonds including lab grown diamonds-semi processed, half-cut or broken falling under chapter 71 is being increased from 2.5% to 5%. S.No.350 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 refers]. However, the existing BCD rates/concession rates on engines of aircraft (8407 10 00), marine propulsion engines (8407 21 00 and 8407 29 00), or engines of motor vehicles [other than motor vehicles falling under headings 8702, 8703, 8704 or 8711] shall continue [New S. Nos. 448 A and 448 B of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 , and other existing entries in the notification No. 50/2017-Cus refer]. 2) BCD on compression ignition engines, falling under heading 8408, of motor vehicles falling under headings 8702, 8703, 8704 or 8711, is being increased from 7.5% to 15% by increasing the tariff rate. [ Clause 101 (a) of the Finance Bill, 2018 refers]. However, the existing rates of 7.5% of BCD on all goods [other than the engines of motor vehicle falling under headings 8702, 8703, 8704 or 8711] shall continue [New S. Nos. 448 C of notification No. 50/2017-Cus, dated the 30 th June, 2017 , as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers]. 3) BCD on parts falling under heading 8409 and suitable for use solely or principally with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than charger or adapter of cellular mobile phones, falling under sub-heading 8504 40, is being retained at 10%. Notification No. 57/2017-Customs, dated 30th June, 2017 , as amended by notification No.22/2018-Customs, dated 2nd February, 2018 [new S. No. 13 refers]. 8) BCD on cell/battery of cellular mobile phones is being increased from 10% to 15% by increasing the tariff rate on goods falling under heading 8506 (other than tariff item 8506 90 00). [ Clause 101(a) of the Finance Bill, 2018 refers]. Further, effective rate of BCD on goods [other than cell/battery of cellular mobile phones], falling under heading 8506, is being retained at 10%. Notification No.57/2017-Customs, dated 30th June, 2017 , as amended by notification No. 22/2018-Customs, dated 2nd February, 2018 [new S. Nos. 14 refer]. 9) BCD on battery pack [other than Lithium-ion battery] of cellular mobile phones is being increased from 10% to 15% by increasing the tariff rate on goods falling under heading 8507 (other than tariff item 8507 60 00 and sub-heading 8507 90). [ Clause 101 (a) of the Finance Bill, 2018 refers]. Further, effective rate of BCD on goods [other than battery pack of cellul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d February, 2018 [new S. No. 19 refers]. 14) BCD on USB cable of cellular mobile phones, falling under heading 8544, is being increased from 7.5/10% to 15% by increasing the tariff rate on goods falling under tariff item/sub-headings 8544 19 10, 8544 19 20, 8544 19 30, 8544 19 90, 8544 49 from to and tariff rate of items falling under 8544 42 91, 8544 42 92, 8544 42 93, 8544 42 99 from 7.5% to 15%. [ Clause 101(a) of the Finance Bill, 2018 refers]. However, the effective rate of BCD on goods [other than USB cable of cellular mobile phones], falling under heading 8544 is being retained at 7.5%. S. No.491 of notification No.50/2017-Customs, dated 30th June, 2017 , amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers. 15) BCD on wrist wearable devices (commonly known as smart watches) falling under tariff item 8517 62 90 is being increased from 10% to 20% by increasing the tariff rate. [ Clause 101(a) of the Finance Bill, 2018 refers]. However, the effective rate of BCD on goods [other than wrist wearable devices], falling under tariff item 8517 62 90, is being retained at 10%. Notification No.57/2017-Customs, dated 30th June, 2017 , as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2018-Customs, dated 2nd February, 2018 [new S. Nos. 516A refers]. 21) BCD on parts of other cathode ray tube monitors; other monitors; other projectors; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus, not designed to incorporate a video display or screen and other Monochrome of heading 8528, falling under tariff items 8529 10 99 or 8529 90 90, is being retained at 10%. Notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No.6/2018-Customs, dated 2nd February, 2018 [new S. No. 516B refers]. 22) BCD on 11 specified parts of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels is being increased from Nil to 10%. S. No. 516 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers. 23) Concessional 2.5% BCD is being extended to Ball Screws [8483 40 00], Linear Motion Guides [8466 93 90] and CNC Systems [8537 10 00] for manufacture of all types of CNC machine tools falling under headings 8456 to 8463, subject to actual user condition. S. No. 462, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion not in pre-assembled condition) of motor cycles falling under heading 8711, is being increased from 10% to 15% [S. No. 531 of notification No.50/2017-Customs, dated 30 th June, 2017 , as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers]. 6) BCD on parts and accessories, falling under sub-heading 8714 10, of motor cycles (including mopeds) falling under heading 8711, is being increased from 10% to 15% by increasing the tariff rate [ Clause 101(a) of the Finance Bill, 2018 refers]. Chapter 88-89 : No Change Chapter 90 1) BCD on medical devices falling under headings 9018, 9019, 9020, 9021 or 9022 is being increased from 7.5% to 10% by increasing the tariff rate. [ Clause 101(a) of the Finance Bill, 2018 refers]. There is, however, no change in effective rates of BCD on medical devices falling under headings 9018, 9019, 9020, 9021 or 9022. For example, medical devices [falling under tariff lines 9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or 9022 90 30 will continue to attract BCD of 5%. [S. No. 563 of notification No.50/2017-Customs, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) falling under chapter heading 9405 is being increased from 10% to 20%. S.No.586A of notification No.50/2017-Customs, dated 30th June, 2017 , is being omitted by notification No.6/2018-Customs, dated 2nd February, 2018 . Consequently, all goods, except solar lantern or solar lamps falling under heading 9405 will attract 20% tariff rate. Chapter 95 : 1) BCD on all goods falling under heading 9503 (goods falling under tariff item 9503 00 90 is already at 20%) is being increased from 10% to 20% by increasing the tariff rate. [ Clause 101(a) of the Finance Bill, 2018 refers]. With this change, all goods falling under heading 9503 will attract BCD of 20% (Balloons falling under this heading already attract 20% BCD). S. No. 284 of notification No.50/2017-Customs, dated 30th June, 2017 , as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers 2) BCD on all goods falling under heading 9504 is being increased from 10% to 20% by increasing the tariff rate. [ Clause 101 (a) of the Finance Bill, 2018 refers]. 3) BCD on all goods falling under tariff item 9505 90 10 is being increased from 10% to 20% by increasing the tariff rate [goods falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2007 , respectively. [ Clause 106 of the Finance Bill refers]. Till the enactment of the Finance Bill, 2018 , Education Cess and Secondary Higher Education Cess leviable on imported goods are being fully exempted by way of notification. [ Notification Nos. 7/2018-Customs and 8/2018-Customs dated 02.02.2018 refer] Consequently, Notification Nos. 69/2004-Customs dated 09.07.2004 and 28/2007-Customs dated 1st March 2007 exempting specified goods from levy of Education cess and SHE cess are being rescinded vide notification Nos. 9/2018-Customs and 10/2018-Customs dated 02.02.2018 . 3) Specified goods, which were exempt form levy of Education cess and SHE cess under notification Nos. 69/2004-Customs dated 09.07.2004 and 28/2007-Customs dated 1st March 2007 respectively, are being fully exempted from the levy of Social Welfare Surcharge. Notification No. 11/2018-Customs dated 02.02.2018 refers]. 4) Levy of Social Welfare Surcharge on Integrated Tax and GST Compensation Cess on imported goods is being fully exempted by way of notification. Notification No. 13/2018-Customs dated 02.02.2018 refers] 5) Motor spirit commonly known as petrol and high spee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 11/2015-CE dated 01.03.2015 are being rescinded. Further, notification Nos. 38/2004 -Central Excise dated 04.08.2004 , 62/2008 -Central Excise dated 24.12.2008 , 21/2009-Central Excise, dated 7.7.2009 exempting petrol blended with ethanol and diesel blended with bio-diesel from the levy of Additional Duty of Excise [Road Cess] are also being rescinded. [ Notification No. 1/2018-CE , No. 2/2018-CE 3/2018-CE , 4/2018-CE and 5/2018-CE all dated 02.02.2018 refer.] 4) The Road and Infrastructure Cess on ethanol blended petrol and diesel blended with bio-diesel is being exempted, subject to the condition that appropriate duties of excise have been paid on petrol or diesel and appropriate GST has been paid on ethanol or bio-diesel used for making such blend. [ Notification No.11/2018-CE , No. 12/2018-CE and No. 13/2018-CE, all dated 02nd February, 2018 refer.] 5) Notification No. 29/2002-Central Excise, dated 13.05.2002 prescribing effective rate of Basic Excise Duty, Additional Excise Duty (Road Cess) and Special Additional Excise Duty on petrol and diesel manufactured in and cleared from specified refineries in the North East Region is being rescinded vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia by any person. [ 55 ] 3. Section 2 is being amended so as to: (a) substitute the definition of assessment in sub-section (2); (b) to extend the limit of Indian Customs Waters into the sea from the existing Contiguous zone of India to the Exclusive Economic Zone (EEZ) of India in sub-section (28); (c) provide that notification would mean a notification published in the Official Gazette and the word notify would be construed accordingly (new sub-section 30AA refers). [ 56 ] 4. Section 11 is being amended so as to- (a) insert sub-section (3) providing that prohibition or restriction or obligation relating to import or export of any goods or class of goods or clearance thereof provided in any other law for the time being in force, or any rule or regulation made or any order or notification thereunder shall be executed only if such prohibition or restriction or obligation is notified under the provisions of Customs Act subject to such exceptions, modifications or adaptations as the Central Government may deem fit. This change would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases not involving collusion, willful mis-statement, suppression etc. before issue of demand notice. The manner of pre-notice consultation shall be provided in the regulations; (b) insert a new sub-section (7A) to provide for issuance of supplementary show cause notice in circumstances and in such manner as may be prescribed within the existing time period; (c) amend the existing sub-section (9) to: a. provide a definite time frame of six months and one year for adjudication of demand notices depending upon whether charges of collusion, willful mis-statement, suppression have been invoked. These time periods shall be extendable by the officer senior to adjudicating authority for a further period of six months and one year respectively. b. It also seeks to provide that if the demand notice is not adjudicated even within the extended period, it would be deemed as if no demand had been issued. (d) insert a new sub-section (9A) to provide certain grounds on account of which the time limit of six months or one year shall remain suspended and that the proper officer shall inform the person concerned the reasons for non-determination of duty or interest unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to pronounce Advance Rulings. [ 63 ] 12. Section 28F is being amended so as to substitute the word Authority with the words Appellate Authority and to provide that on appointment of Customs Authority for Advance Rulings, the applications and proceedings pending before the erstwhile Authority shall stand transferred to Customs Authority for Advance Rulings. [ 64 ] 13. Section 28H is being amended so as to, (a) amend clause (d) of sub-section 2 to include the word tax in addition to duty mentioned therein; (b) insert clause (f) in sub-section 2 to enable Central Government to notify any other matter on which advance ruling can be sought by an applicant; (c) insert sub-section (5) to provide that an applicant may be represented by a duly authorized person who is resident in India; (d) add an explanation stating that the definition of resident shall be same as provided in clause (42) of section 2 of Income Tax Act, 1961 . [ 65 ] 14. Sub-section (6) of section 28-I is being amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 71 ] 20. Section 41 is being amended so as to: (a) include imported goods in addition to export goods as part of the information provided in the manifest; (b) provide penalty provisions for late filing of manifest; (c) provide for prescribing the manner of delivery of manifest through regulations. [ 72 ] 21. Section 45 is being amended so as to provide for clearance of goods by other ways as may be prescribed in addition to existing system of clearance by the proper officer. [ 73 ] 22. Section 46 is being amended so as to: (a) amend sub-section (1) to insert a reference to Customs Automated System and the manner of presentation of bill of entry; (b) amend the proviso to sub-section (1) to insert a reference to Customs Automated System; and (c) clarify the time limit for the prior presentation of bill of entry, by substituting the words, within thirty days of with the words, at any time not exceeding thirty days prior to in first proviso to sub-section (3); (d) provide for such oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. [ 81 ] 30. Section 69 is being amended so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. [ 82 ] 31. Clause (iii) of sub-section (1) of Section 74 is being amended so as to substitute the reference to section 82 with the reference to clause (a) of section 84 , as section 82 stands omitted vide section 104 of Finance Act, 201 7; [ 83 ] 32. Sub-section (1) of Section 75 is being amended so as to substitute the reference to section 82 with the reference to clause (a) of section 84 , as section 82 stands omitted vide section 104 of Finance Act, 2017 ; [ 84 ] 33. Nomenclature of Chapter XI is being amended so as to include reference to courier. [ 85 ] 34. Section 83 is being amended so as to include referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of supplementary show cause notice under such circumstances and in such manner as may be prescribed through regulations.; [ 92 ] 41. Section 125 of the Customs Act is being amended so as to: (a) insert a proviso to sub-section (1) to provide that where the demand proceedings against a noticee / co-noticees have been closed on grounds of having paid the dues mentioned in section 28 , then the provisions of this section shall not be applicable if the goods are not prohibited or restricted; (b) insert sub-section (3) to provide that where redemption fine has not been paid within a period of one hundred and twenty days from the date of option given under sub-section (1), then such option shall become void, except in cases where any appeal against such order is pending.; (c) insert an explanation that for an order passed under sub-section (1) before the date on which the Finance Bill, 2018 receives the assent of the President, and no appeal against such order is pending, such option may be exercised within one hundred and twenty days from the date on which such assent is received.; [ 93 ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er this Act subject to provisions of sub-section (2).; (d) where the Central Government has entered in to a multilateral agreement for exchange of information or documents for purposes of verification of compliance in identified cases, the Board shall specify the procedure for such exchange, the conditions subject to which such exchange shall be made and designation of the person through whom such information shall be exchanged.; (e) insert a deeming provision that any agreement entered into or any other arrangement made by the Central Government prior to the date on which the Finance Bill, 2018 receives the assent of the President, shall be deemed to have been done or taken under the provisions of this Section.; (f) insert a definition of contracting state and corresponding law referred to in this section.; [ 96 ] 45. Section 153 is being substituted so as to align it with the provisions of the section 169 of the CGST Act to include Speed Post, Courier, and registered email as valid modes of delivery and in case of non-service by such means, to also provide for affixing it at some conspicuous plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all other goods which are not covered under column (2) of the Schedule. 102 (a) 3. Electrodes of a kind used for furnaces [Introduction of 20% Tariff rate of Export Duty on Electrodes of a kind used for furnaces, falling under tariff item 8545 11 00. The effective rate of Export duty on such electrodes will, however, remain Nil. Notification No. 27/2011-Customs as amended vide 23/2018-Customs dated 02.02.2018 , New S. No. 62A refers] 102 (b) ANNEXURE V MISCELLANEOUS S.No. Amendment Clause of the Finance Bill, 2018 A Renaming of Central Board of Excise and Customs as the Central Board of Indirect Taxes and Customs 1. Name of Central Board of Excise and Customs is being changed to Central Board of Indirect Taxes and Customs, with consequential amendments in the following Acts: i. The Central Boards of Revenue Act, 1963 (54 of 1963) ii. The Customs Act, 1962 (52 of 1962) iii. The Central Goods and Services Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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