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F.No.341/41/2008-TRU

Government of India

Ministry of Finance

Department of Revenue

Tax Research Unit

 

New Delhi, dated the 3rd June, 2008

  

Subject: Export duty on iron and steel items - doubts regarding coverage of items in the Export Schedule - reg:

 

As you are aware, export duty has been imposed on specified iron and steel items w.e.f 10.5.2008. The effective rates of export duty on various items have been prescribed through notification no. 66/2008-Customs dated 10.5.2008.

2.         The relevant entries in the Second Schedule as well as the aforesaid notification specify only the product description to which the export duty is meant to apply. Representations have been received in the Board that there is lack of clarity about the scope/ coverage of these entries and customs formations have sought to charge export duty on items such as forgings of iron and steel, structures and articles.  Similar doubts have been raised by field formations as well and a clarification has been sought.

 

3.         The matter has been examined. The Second Schedule to the Customs Tariff Act, 1975 (i.e. the Export Schedule) is not aligned with the Harmonised System of Nomenclature (HSN) as a result of which it has not been possible to indicate the corresponding heading no./ sub-heading no. of the HSN in notification No.66/2008- Customs. However, the description of the relevant entries have been borrowed from the First Schedule or the Import Schedule. In order to remove any ambiguity about the coverage of these entries, their description is reproduced in the Table below along with the corresponding Heading No. of the First Schedule.

 

 

S. No.

 

Description of item on which export duty has been imposed

Corresponding Heading/ sub-Heading/ Tariff item of First Schedule

1

Pig iron and spiegeleisen in pigs, blocks or other primary forms

7201

2

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms

7203

3

Ferrous waste and scrap; remelting scrap ingots of iron or steel

7204

4

Granules and powders, of pig iron, spiegeleisen, iron or steel

7205

5

Iron and non-alloy steel in ingots or other primary forms

7206

6

Semi-finished products of iron or non-alloy steel

7207

7

Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated

7208, 7209, 7211

8

Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated

9

Flat rolled products of iron or non-alloy steel, plated or coated with zinc

7210 30 10, 7210 30 90, 7210 41 00, 7210 49 00, 7212 20 10, 7212 20 90, 7212 30 10, 7212  30 90

10

Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel

7213

11

Other bars and  rods of iron  or non-alloy steel,  not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling

7214

12

Other bars and rods of iron or non-alloy steel

7215

13

Angles, shapes and sections of iron or non-alloy steel

7216

14

Wire of iron or non-alloy steel

7217

15

Tubes and pipes, of iron or steel

7303, 7304, 7305, 7306

16

Basmati rice

1006 30 20

 

Since there is already a practice of asking the exporter to declare the six-digit classification/ RITC on the Shipping Bill, the information provided in the Table can easily be used to determine whether or not export duty is applicable in a particular case. Further, the classification of various items in the First Schedule to the Customs Tariff Act is not a matter of any doubt, as the relevant principles are clearly enunciated in the Rules for interpretation of the First Schedule. The same guiding principles may be followed by assessing officers in deciding whether a particular iron/steel product will attract export duty or not.

 

4.         It is requested that the above instructions may be communicated to all assessing officers in your charge, so that no difficulty is faced in assessment of export consignments. It is also requested that pending issues, if any, may be resolved expeditiously so that no hold-up of export shipments occurs. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the undersigned.

Yours sincerely,

 

(Vivek Johri)

Joint Secretary (TRU)

Tel: 011-2309 2687