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Circular No. 41/2013-Customs

 F.No.354/58/2013-TRU

Government of IndiaMinistr of Finan!e

"e#artment of Reven$eTa% Resear!& Unit

'''R.No.14( I) Nort& *+o!,

Ne "e+&i) dated t&e 21st !toer) 2013ToT&e &ief ommissioner of $stoms ++T&e &ief ommissioner of $stoms entra+ %!ise ++T&e "ire!tor Genera+ ++ 6ir/Madam) Subject: Applicable CVD on Steam Coal importe !rom "nonesia uner#$A noti!ication No. 4%/2011-Customs-re&.

 I am dire!ted to invite o$r attention to t&e aove mentioned s$7e!t.

2.  Under notifi!ation No. 12/2012-$stoms) dated 1-03-2012 6. No. 123

of t&e Ta+e) 6team oa+ fa++in9 $nder s$-&eadin9 2011:20 attra!ts asi!

!$stoms d$t *" at 2; and !o$ntervai+in9 d$t <" at 2;. 6team oa+

im#orted from Indonesia en7os #referentia+ *" = 0; $nder 6. No. 20 of

notifi!ation No. 4(/2011-$stoms) dated 1st >$ne 2011 India-6N FT. In

t&is !onne!tion) a do$t &as een raised &et&er an im#orter) &i+e avai+in9 of

t&e *" e%em#tion = 0; $nder FT notifi!ation No. 4(/2011-$stoms) !an

sim$+taneo$s+ avai+ of t&e !on!essiona+ <" = 2; as #er notifi!ation

No.12/2012-$stoms) or &e &as to #a t&e <" at (;) &i!& is t&e rate ofe%!ise d$t a##+i!a+e on 6team oa+ &en envat fa!i+it &as een avai+ed of.

3. T&e matter &as een e%amined t&e Ministr. Under t&e Free Trade

 9reement FT) t&e #referen!e / !on!ession is e%tended on+ in res#e!t of

*". ++ ot&er d$ties) in!+$din9 <" are !&ar9ed as a##+i!a+e to simi+ar im#orts

from ot&er !o$ntries. T&e <" on an im#orted arti!+e is +evied at a rate e?$a+ to

t&e e%!ise d$t +evia+e on a +i,e arti!+e) if #rod$!ed or man$fa!t$red in India.

@oever) at times) $nder a notifi!ation iss$ed $nder se!tion 251 of t&e

$stoms !t) 1:(2) <" is +evied at a rate &i!& is +oer t&an t&e rate of e%!ise

d$t +evia+e on t&e +i,e domesti! arti!+e.

4. In t&e #resent !ase) t&e e%!ise d$t a##+i!a+e on 6team oa+ is (;) if

N<T enefit is avai+ed of and 1; if t&e N<T enefit is not avai+ed of.

Norma++) 6team oa+ i++ s$ffer (; <") as t&e !ondition of non-avai+ment of

!envat enefit !annot e satisfied in res#e!t of im#orted 9oods. @oever) in t&e

*$d9et 2013-14) as a !ons!io$s #o+i! de!ision) it as de!ided to +ev 2; <"

ot& on steam !oa+ and it$mino$s !oa+. T&is is t&e 9enera+ a##+ied rate of <"

on a++ im#orts of steam !oa+ and it$mino$s !oa+ re9ard+ess of t&e e%!ise d$t

+evia+e on +i,e domesti! !oa+. No s$!& !ondition &as een +aid don t&at an

im#orter !annot avai+ of t&is !on!essiona+ <" of 2; if &e &as avai+ed of t&e

!on!essiona+ *" on steam !oa+ $nder anot&er notifi!ation.

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'.  It is t&erefore !+arified t&at an im#orter &i+e avai+in9 of *" e%em#tion

on steam !oa+ $nder FT notifi!ation No. 4(/2011-$s !an sim$+taneo$s+ avai+

of !on!essiona+ <" at 2; $nder notifi!ation No. 12/2012-$s.

%. "iffi!$+ties) if an) fa!ed in t&e im#+ementation of aove instr$!tions ma

e ro$9&t to t&e noti!e of t&e Ministr at an ear+ date.

Ao$rs fait&f$++)

B. C. Mo&ant 

>oint 6e!retar TRUTe+D 230: 2(8Fa%D 230: 2031