Page 60 - ELT_15th May 2020_VOL 372_Part 4th

T18 EXCISE LAW TIMES [ Vol. 372

India’s Trade Agreements — Provisional clearance of Goods
— Clarifications

Subject : Provisional Clearance of Goods under India’s Trade Agreements -
Regarding.
Kind reference is drawn to Circular No. 18/2020-Customs, dated 11-4-
2020 [2020 (372) E.L.T. (T9)], which provides an option to clear goods under
preferential tariff claim, in terms of section 18 of the Customs Act, 1962, where a
Certificate of Origin (CoO) is not available at the time of filing customs
documents.
2. This measure has been taken, keeping in view the restrictions
imposed globally, which may lead to a situation wherein an exporter is unable to
communicate original CoO to the importer or submits a CoO which is not as per
the prescribed format (digitally signed/unsigned).
3. Board has also issued necessary guidelines vide Circular No.
38/2016-Customs, dated 22-8-2016 [2016 (339) E.L.T. (T3)], prescribing the
manner and amount of security based upon class of importer and nature of
import. The Circular covers FTAs/PTAs imports under three categories at S. No.
5(a), 5(b) and 5(c).
4. In this regard, it is informed that where original hard copy of CoO
has not been submitted or only digitally signed copy or unsigned copy of CoO is
submitted, same may be treated at par with category as listed at serial no. 5(c) of
the Circular No. 38/2016-Customs, provided that the matter is not covered under
5(a), wherein there is reasonable belief that the it involves misdeclaration of
origin/value addition.
5. It is requested that the that officers under your charge be directed to
follow these guidelines while implementing Circular No. 18/2020-Customs.
[M.F. (D.R.) Instruction No. 4/2020-Cus., dated 4-5-2020]

Drawback — Incidence of National Calamity Contingent
Duty (NCCD) for calculation of Brand Rate of duty
drawback
Subject : Incidence of National Calamity Contingent Duty (NCCD) for
calculation of Brand Rate of duty drawback.
Please refer to Board’s Instruction No. 4/2019-Customs, dated 11-10-2019
[2019 (368) E.L.T. (T31)] clarifying the position regarding Education Cess,
Secondary and Higher Education Cess, Social Welfare Surcharge, Clean
Environment Cess (erstwhile Clean Energy Cess) and Stowage Excise Duty
levied on inputs used in the manufacture of export goods with regard to their
incidence for the purpose of calculation of Brand Rate of duty drawback.
2. Subsequent to the above, representations have been received in the
Board seeking inclusion of the incidence of National Calamity Contingent Duty
(NCCD) levied on the inputs used in the manufacture of export goods in
calculation of Brand Rate of duty drawback.
3. The matter has been examined keeping in view the relevant statutory
EXCISE LAW TIMES  15th May 2020  60