Page 27 - ELT_15th June 2020_VOL 372_Part 6th

Central Excise Law & Procedure
Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 -
Circular No. 1071/4/2019-CX.8 amended. — Taking into consideration amend-
ments to the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
vide Notification No. 1/2020, dated 14-5-2020 the C.B.I. & C. has amended Circu-
lar No. 1071/4/2019-CX.8, dated 27-8-2019 to provide that :
(i) Fixed timelines for the various processes involved in the Scheme are
to be strictly adhered to so that the entire process of filing of declara-
tion to communication of Department’s decision and to payment
gets completed on or before 30-6-2020.
(ii) The declarant should pay the amount indicated in the Statement
issued by the Designated Committee on or before 30-6-2020.
(iii) Though this Scheme provides that the Designated Committee shall
decide on declaration filed by a taxpayer on or before 31-5-2020, a
speedier disposal is expected by the Board. — C.B.I. & C. Instruction
F. No. 267/78/2019-CX.8-Pt. III, dated 29-5-2020. (See page T27)

Customs Tariff
Lentils (Mosur) & Lentils (Mosur) other than originating from, USA -
Effective rate of Customs duty reduced to 10%. — The Central Government has
amended Notification No. 50/2017-Cus., dated 30-6-2017 to reduce import duty
on Lentils (Mosur) other than originating in, or exported from, United States of
America to 10% till 31-8-2020. — Notification No. 26/2020-Cus., dated 2-6-2020. (See
page N87)
Bamboos - Duty on import of Bamboos increased. — The Central Gov-
ernment has amended Notification No. 50/2017-Cus., dated 30-6-2017 to increase
Customs duty on import of Bamboos falling under Tariff Item 1401 10 00 to 25%
subject to conditions prescribed. — Notification No. 27/2020-Cus., dated 9-6-2020.
(See page N87)

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