GST India Solution

30/2010-Cus, Dated: 30/08/2010

Circular No. 30/2010-Cus

F. No. 528/18/2009-CUS(TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Tariff Unit

229-A, North Block, New Delhi,

Dated 30th August, 2010

All Chief Commissioners of Customs/ Customs (Prev)

All Chief Commissioners of Customs & Central Excise

All Commissioners of Customs / Customs (Prev.)

All Commissioners of Customs & Central Excise

Sir/Madam,

Subject: Clarification regarding non-applicability of Anti Dumping Duty under Notification No.15/2007-Cus dated 20.02.2007 to Spandex Yarn (Elastomeric Yarn) falling under Tariff Item 5402 44 00 - Reg.

References have been received from the Trade and Field formations seeking a clarification whether Anti Dumping Duty under the Notification No.15/2007-Customs dated 20.02.2007 is applicable to Spandex Yarn (Elastomeric yarn). Although the description ‘elastomeric yarn’ is not specified in the above said notification, doubts have been expressed since the Tariff Item 5402 44 00 is mentioned therein.

2. The matter has been examined by the Board. Despite the fact that Tariff Item 5402 44 00 is mentioned in the notification, there is no ambiguity / confusion in the description of the goods in the notification which clearly mentions “Fully Drawn or Fully Printed Yarn or Spin Drawn Yarn or Flat Yarn of Polyester”. Thus, it is clear that only specified yarns of polyester are covered by the anti dumping levy.

3. Therefore, it is clarified that Spandex Yarn (Elastomeric Yarn) is not covered within the scope of the Notification No.15 / 2007-Customs dated 20.02.2007.

4 Pending assessments, if any, may be finalized accordingly.

5. Difficulty, if any, may be brought to the notice of the Board.

Yours faithfully,

B. Timothy

STO (TU)

Internal circulation: As usual

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Why

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .