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Circular
No. 46/95-Cus.
dated 4/5/95
Subject : Weight Calcullation
for duty liability
The undersigned is directed to refer to your letter No. S/ 26-Mis-43
/95 VA, dated 31.3.1995 on the subject mentioned and to say that calculation
of weight for the purpose of determining duty liability was discussed in
the Conference of Collectors held in December, 1988 in the context of self
adhesive tapes. The Conference held that if a commodity is sold on weight
basis then the weight so transacted should be the weight for the
purpose of levy of duty on weight basis, however, in cases where a commodity
is not sold on weight basis the normal weight indicated in the packing
specification should be reckoned for the levy of duty unless the importers
are able to produce adequate proof for the actual weight (net weight).
In the case of bearings, imports are effected on weight basis in some cases
and on piece basis in other. It is, therefore, clarified that in a case
where transaction has taken place on weight basis, the weight of the bearing
so transacted should be the basis for levy of duty. In other cases the
normal weight of the bearing shown in the invoice, packing specification
should form the basis, however, where the importer is able to produce adequate
proof of the actual weight of the bearing, in such cases the actual weight
of the bearing shall form the basis for the levy of duty.