F.No.401/81/2011-Cus.III
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Room No. 253-A, North Block,
12th May, 2011, New Delhi-110001.
To,
All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,
All Directors General of CBEC,
All Commissioners of Customs / Customs (Prev.) / C&CE
All Commissioners of Customs & Central Excise (Appeals).
CORRIGENDUM
Subject: Manual filing and processing of bills of entry / shipping bills - stringent checks required to prevent misuse -reg.
Sir / Madam,
Attention is invited to instructions issued vide Board's instruction of even number dated 4.5.2011 on the subject mentioned above.
2. Paragraph 2 of the said instruction is hereby omitted and the subsequent paragraphs 3, 4 and 5 are renumbered as 2, 3 and 4. Further, the renumbered paragraph 2 shall read as under:
"2. The Board has taken a serious note of the cases of misuse detected on account of manual documentation as well as of casual manner in which this facility is being extended, which is prone to be detrimental to revenue. Accordingly, to redress the issue it has been decided that manual processing and clearance of import/export goods shall be allowed only in exceptional and genuine cases when it is not feasible to process the import/export documents through EDI. Further, in accordance with Sections 46 and 50 of the Customs Act, 1962, this authority shall be exercised only by the Commissioner of Customs. It is reiterated that the facility of manual processing of import/exports documents shall be provided as an exception to the rule of EDI processing and whenever granted it shall be withdrawn no sooner EDI processing is feasible."
3. The other contents of the said instruction shall remain unchanged.
Yours faithfully,
(Vikas)
Under Secretary (Customs-III/VI)
Telefax-011-2309 5532
Fax-011-2309 2173
F. No. 524/8/2011-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, Room No.229A
New Delhi, the 11th May, 2011.
To
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,
All Directors General under CBEC.
Sir/Madam,
Subject-: Regarding imports of goods under Chapter 84 of ITC (HS) and the requirement of compliance to Chapter 87 Import License Notes.
Attention is drawn to Directorate General of Foreign Trade (DGFT) Policy Circular No. 21/2007, dated 14/12/2007, on applicability of Licensing Note No.1 and 2, of Chapter 87 of ITC (HS) classification on import of special purpose vehicles used in off-highway operations such as mining, industrial undertakings, irrigation, general construction etc. Doubts have been raised by field formations whether licensing Note 1 and 2 of Chapter 87 of ITC (HS) will apply to goods which though classifibale under Chapter 84 of the ITC (HS) are falling within the definition of vehicle as explained in the policy. Accordingly, matter was refered to DGFT for suitable clarification.
2. DGFT Policy Circular No. 30/2010, dated 27/04/2011, has clarified that for goods like Reach Stackers / Fork Lifts specifically covered under Chapter 84 of ITC (HS), the Import Licensing Note No.1 and 2 of Chapter 87 of ITC (HS) Classification are not applicable to goods covered under Chapter 84 of ITC (HS) as such goods, that are in the nature of machine and equipment are covered under Chapter 84 of ITC (HS), cannot be classified under Chapter 87 of ITC (HS). It has also clarified that Policy Circular No. 21 (RE-2007)/ 2004-09 dated 14th December, 2007 quoted “Special Purpose Vehicles” which are classified under Code: 8705 at 4 digit level. Thus, Policy Circular No. 21 dated 14th December, 2007 is limited to goods covered under Chapter 87 of ITC (HS) only.
3. Suitable instructions may be issued to the field formations.
(Subodh Singh),
OSD (Customs), Tariff Unit,
Fax-011-23092173
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