News Flash
  • Result of Customs Brokers Licensing Regulations written exam for 2022 held on 03.08.2022 Click here
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
  • -->
View All

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