REGISTERED No, D- ( D) -12 रजिस्ट्री सं ० डी-(डी) 72.
14MAL 102
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-कुण्ड 2
PART II- Section 2
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, वृहस्पतिवार, 5, 1982/ चैत्र 5, 1904 NEW DELHI , THURSDAY APRIL 15 , 1982 /CHAITRA 25 , 1904
सं, 14] No. 14]
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में
रखा जा सके ।
Separate paging is given to this Part in order that it may be filled as a separate compilation
LOK SABНА
The following Bill was introduced in Lok Sabha on the 15th April , 1982
BILL No 50 OF 1982
A Bill further to amend the Customs Tariff Act , 1975 .
BE it enacted by Parliament in the Thirty -third Year of the Republic of India as follows :-
Short title 1 This Act may be called the Customs Tariff (Amendment) Act , 1982.
51 of 1975 .
2. In the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the principal Act ) , in Chapter 73,- .
Amend- ment of the First Schedule
Rate ofduty
Sub-heading No and description of article
Heading No.
Standard Preferen- tial Areas
Duration when rates of duty are pro- tective
(3)
(5)
(2)
(4)
(1)
(a) in Heading No. 73 15, for Sub -headings (1) and (2) , the following Sub- headings shall be substituted, namely: -
300%
"( 1) Not elsewhere specified
300%
. ";
(2) Coils for re-rolling , bars (including bright bars) , rods , wire rods , wire, circles, angles , shapes and sections, strips, sheets and plates , of stainless sterl
(b) for Heading Nos . 73.16, 73 17 19 , 73.20, 73.21 and 73.22 23 the following Headings shall be substituted, namely: -
(243) THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
244
(3)
(4)
(5)
(2)
(1)
"73.16
Railway and tramway track construction material of iron or steel , the following : rails , check -rails, switch blades , crossings (or frogs) , crossing pieces, point rods , rack rails , sleepers , fish plates , chairs , chair wedges, sole plates (base plates) , rail clips, bedplates , ties and other material specialised for joining or fixing rails :
40%
(1) Notelsewhere specifled
300%
(2) Of stainless steel
73-17/19
Tubes and pipes and blanks therefor, of iron or steel :
(1) Other than ofstainless steel :
(i) Not elsewhere specified
60%
(il) Drilling tubes and pipes and blanks therefor
40%
40%
( iii) Tubes and pipes for boilers falling within Heading No. 84.01/02 and blanks therefor
(iv) Tubes and pipes sheathed or lined with corrosion-resisting material , such as glass , rubber and plastic
40%
300%
(2) Of stainless steel
73-20
Tube and pipe fittings (for example , joints , elbows, unions and flanges) of iron steel: or
60%
(1) Not elsewhere specifled
300 %
(2) Of stainless steel
79.21
Structures and parts of structures ( for example, hangers and other buildings , bridges and bridge - sections , lock-gates , towers , lattice masts, roofs , roofing frame- works , door and window frames , shutters , balustrades , pillars and columns ) , of iron or steel ; plates , strips , rods, angles, shapes, sections , tubes and the like, prepared for use in structures , of iron or steel :
40%
(1) Not elsewhere specified
300%
(2) Of stainless steel
73-22/23 Reservoirs , tanks , vats , casks, drums , cans, boxes and similar containers for any material (other than compressed or liquefied gas ) , of iron or steel:
60%
(1 ) Not elsewhere specified
." ;
५००%
(a) Of stainless steel
(c) for Heading Nos . 73.25 , 73.26, 73.27 28 and 73.29 , the fol- lowing Headings shall be substituted , namely :--.
"73.25 Stranded wire, cables , cordage , rope , plaited bands , slings and the like, of iron or steel wire, but excluding insulated electric cables :
60%
(1) Not elsewhere specifled
300%
(2) Of stainless steel SEC. 2 ]
THE GAZETTE OF INDIA EXTRAORDINARY
245
(4)
(2)
(1)
(3)
(5)
73-26
Barbed iron or steel wire ; twisted hood or single flat wire, barbed or not , and loosely twisted double wire , of kinds used for fencing , of iron or steel :
60%
(1) Not elsewhere specified
१००%
(2) Of stainless steel
73-27/28 Gauze , cloth, grill , netting , fencing, reinforcing fabric and similar materials , of iron or steel wire; expanded metal of iron or steel:
60%
(1) Not elsewhere specified
(2) Of stainless steel
३००%
Chain and parts thereof, of iron or steel :
73-29
( 1 ) Other than of stainless steel :
৩০%
(i) Not elsewhere specified
40%
(11) Mooring chains
." ;
(2) Of stainless steel
300%
(d) for Heading No. 73.33 40 , the following Heading shall be substituted, namely: -
Other articles of iron or steel :
"73.33/40
100%
(1) Not elsewhere specified
300%
(2) Of stainless steel
Amend- ment with respect to cer- tain less steel articles tohave retros- pective effect 3. The amendment made by clause (a) of section 2 in Heading No. 73.15 of the First Schedule to the principal Act , in so far as it relates to the standard rate of duty on circles , angles , shapes and sections of stainless steel shall be deemed to have , and to have always had , effect on and from the 1st day ( January , 1981 , but during the period com- mencing, from that day and ending with the date of introduction of the stain- Customs Tariff ( Ame Iment) Bill , 1982 in the House of the People-- (a) such circles , angles , shapes and sections shall be deemed to have been exempt from so much of the duty of customs leviable thereon under the said First Schedule as amended by the said amendment as is in excess of the rate of 220 per cent . ad valorem ; (b) the rate of auxiliary duty of customs chargeable on such circles , angles , shapes and sections shall be , and shall be deemed to have been , the same as that chargeable on sheets falling under Sub-heading No. (2) of the said Heading No. 73.15.
Declaration under the Provisional Collection of Taxes Act , 1931 .
16 of 1931
It is hereby declared that it is expedient in the public interest that the provisions of clause 2 of this Bill shall have immediate effect under the Provisional Collection of Taxes Act, 1931 , THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
246
STATEMENT OF OBJECTS AND REASONS
Iron and steel and articles thereof are covered under Chapter 73 of the First Schedule to the Customs Tariff Act , 1975. Heading No. 73.15 of this Chapter relates to the alloy steel and high carbon steel ; stainless steel , being alloy steel , falls under this Heading . Stainless steel plates , sheets and strips fall under Sub -heading (2) of Heading No. 73.15 . By vir- tue of exemption notification, the effective rate of basic customs duty on such sheets ( except when used for certain specified purposes ) is 220 per cent . A further 10 per cent. is chargeable as auxiliary duty. The stainless steel articles , not elsewhere specified [other than those falling under Sub -heading (2) ) fall under Sub - head- ing ( 1 ) of Heading No. 73.15 . The tariff rate of customs duty on such articles is 60 per cent . plus 25 per cent . auxiliary duty . The dif- ference in duty under the two Sub -headings is so large that attempts have been made by some importers manipulate the description or form of the articles in such a way as to claim a lower rate of duty as has recently happened in the case of stainless steel sheets imported in the guise of ' folded angles ' and ' circles' . In both the above types of cases , the Customs authorities held the view that the goods were noth ng but sheets attracting the higher of the two rates of duty . This position, however , has been challenged in the various Courts . The release of the consignments in terms of the interim orders of the Courts has resulted in the deferment of substantial amount of revenue due to the Government .
2. With a view to making the intention clear and prevent the abuses of the type mentioned above , it is proposed to amend Heading No. 73.15 and also certain other Heading Nos . falling under Chapter 73 of the First Schedule to the Customs Tariff Act , 1975. The proposed amend- ment to Heading No. 73.15 in so far as it relates to angles , shapes , séc- tions and circles of stainless steel is sought to be given retrospective effect from 1st January , 1981 with suitable safeguard so as to ensure that the effective rates of duty on such angles , shapes , sections and circles are the same as those applicable from time to time to stainless steel sheets .
3. The Bill seeks to achieve the above objects .
PRANAB MUKHERJEE .
NEW DELHI;
The 13th April, 1982 .
SEC . 2 ]
THE GAZETTE OF INDIA EXTRAORDINARY
247
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 OF THE CONSTITUTION OF INDIA
[Copy of letter No. 527/ 1 /82- CUS ( TU ) , dated the 14th April , 1982 from Shri Pranab Mukherjee , Minister of Finance to the Secretary , Lok Sabha . ]
The President , having been informed of the subject matter of the Bill further to amend the Customs Tariff Act , 1975, recommends under clause (1) of article 117 of the Constitution of India, the introduction of the Bill in Lok Sabha .
AVTAR SINGH RIKHY ,
Secretary .
PRINTED BY THEHE GENERERAL MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 1982