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CUSTOMS CIRCULAR No.25/2002-CUSTOMS Dated 9.5.2002
Levy of anti-dumping duty on Mild Steel Plates imported from Russia, Kazakhstan
and Ukraine under notification No. 100/98-Cus. - Reg.
I am directed to invite your attention to the subject mentioned above. As per
notification No.100/98-Cus., anti-dumping duty is to be levied on mild steel
plates at the rate which is equivalent to the difference of the amount specified
in the table (i.e. Rs. 15000/ PMT), and the ‘landed value’ of the goods PMT. The
term ‘landed value’ has been defined in the notification as the “assessable
value determined under the Customs Act, 1962, and includes all duties of customs
except the duties of customs levied under sections 3, 3A, 8B, 9 or 9A, as the
case may be, of the Customs Tariff Act”. In this connection, a doubt has been
raised whether for the purpose of levy of anti-dumping duty on mild steel
plates, the landed value should be arrived at taking the merit rate of duty (at
present 30% basic customs duty) on mild steel plates or the actual duty paid
under any concessional assessment (e.g. no duty is levied on mild steel plates
when imported for use in the manufacture of boats, launches, etc., under
notification No. 21/2002-Customs, dated 01.3.2002).
2. The matter regarding calculation of anti-dumping duty on such goods was one
of the subject matters discussed in the Conference of Commissioners on Tariffs
and Allied Matters held at Bangalore on 29 th & 30 th June, 2000 (Point D-6 of
the minutes). The Conference observed that in calculating the amount of
anti-dumping duty in such cases, the duty chargeable on dumped goods (i.e. mild
steel plates) when used for general purpose should be taken into account,
However, as it was not known to the Conference as to what was the basis on which
the Designated Authority had worked out the amount of anti-dumping duty
leviable, i.e, whether he had taken the general rate of duty or whether various
exemptions on such goods had also been taken into account, it was decided that a
reference would be made to the Directorate General of Anti-Dumping and Allied
Duties (DGAD) in the Department of Commerce. It was also intimated to the Custom
Houses vide Board’s letter F.No.528/50/2000-CUS(TU), dated 09.11.2000, that such
goods may be assessed provisionally taking into account the concessional rate of
duty provided under notification No.16/2000-Cus., but securing the anti-dumping
duty by way of 100% bank guarantee.
3. The DGAD have sine clarified that the concessional duty under various
exemption notifications had not been considered while calculating the
anti-dumping duty in the context of anti-dumping investigations on mild steel
plates imported from Russia, Kazakhstan and Ukraine. In the light of this
clarification, I am directed to convey that the provisional assessments may
kindly be finalised, keeping in view the facts and merits of individual cases.
Difficulties, if any, faced in the implementation of above instructions may be
brought to the notice of the Board. Kindly acknowledge receipt of this circular.
Sd/-
(K.M. Ravichandran)
Senior Technical Officer (TU)
F.No.528/99/2001-CUS (TU)
Government of India,
Ministry of Finance,
Department of Revenue
(Tariff Unit),
New Delhi..