Page 72 - ELT_15th May 2020_VOL 372_Part 4th

E54 EXCISE LAW TIMES [ Vol. 372

(a) Import of different kinds of paper description under all the 22 tariff
lines covered under ITC (HS) 4810 is ‘Free’.
(b) Importers should mention correct description of paper being import-
ed at 8 digit under ITC (HS) 4810. They are expected to clearly specify
quantities of paper under each 8 digit ITC (HS) Code separately.
(c) If the whole imported paper consignment is without description for
each category of paper it is a Stock lot.
(d) The Customs would check before allowing consignment where the
description of imported paper matches with any/some of the 8 digit
entries under ITC (HS) 4810. The Customs would not allow consign-
ment where paper of different description are intended to be import-
ed and are bundled together under ITC (HS) 4810 as a Stock Lot.
(e) In case paper proposed to be imported is not covered in any of the ex-
isting 8 digit ITC (HS) codes under ITC (HS) 4810, Trade is advised to
request Department of Revenue for the creation of a new tariff line
with proper justification.
This issues with the approval of the competent authority.
[Dy. D.G.F.T., New Delhi, Trade Notice No. 8/2020-21, dated 4-5-2020]

Pre-shipment Inspection Certificate (PSIC) — Clarification
with respect to submission

[Add on page 1306 of 25th Edition of FTP & Handbook of Procedures, Vol. 1, 2019-20]
Subject : Clarification with respect to submission of Pre-shipment Inspection
Certificate (PSIC).
The Import policy of metallic scrap and waste requires importers to fur-
nish Pre-shipment Inspection Certificate (PSIC) for customs clearance of metal
scrap and waste imports in accordance with the conditions laid out in Para 2.54
of Handbook of Procedures, 2015-2020. It has come to the notice of this Direc-
torate that importers have been finding it difficult to submit the original copy of
PSIC document due to the prevailing situations during COVID-19 related lock
down.
2. In view of the above, it has been decided that a scanned copy of the
PSIC document may be accepted in place of a physical copy for the purpose of
Customs clearance. However, the importer has to provide an undertaking to the
concerned Custom Authority at the time of the clearance as given in the Annexure
to this Trade Notice.
3. Customs Authorities may take scanned copy of the PSIC document
submitted by the importers for clearance without asking for the physical copy.
The original physical copy of the PSIC needs to be submitted to Customs within
60 days of the clearance.
4. This facility is allowed only till 30th June, 2020 in view of the present
situation of documents movement interruption due to COVID-19.
This issues with the approval of the competent authority.

EXCISE LAW TIMES  15th May 2020  72