Indian ITC-HS · Tariff Item (8-digit)

HSN Code 73269099

- Other ADDITIONAL DUTY-LEVY & EXEMPTIONS Additional Duty Rules, 1976 [Notfn. No. 356/76-Cus. dt. 2.8.1976 as amended by Notfn. No. 126/95]. The Central Government makes the following rules, namely:- 1. Short title and commencement-(a) These rules may be called the Additional Duty Rules, 1976. They Amended by Notn. No. 48/18 shall come into force on the date of their publication in the Official Gazette. 2. Levy of additional duty- For the purpose of sub-section (3)of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the additional duty leviable on any imported article specified in column (2) of the Table annexed hereto shall be equal to the excise duty for the time being leviable on the material specified in the corresponding entry in column (3) of the said Table to the extent that material is used in the manufacture of the Imported article. Table S.No. Name of article Name of material 1. Omitted. 2. Stainless steel manufactures for household use. Stainless Steel. Additional Duty on synthetic fabrics and stainless steel manufacture. [Notfn. No.357/76-Cus. dt. 2.8.1976 as amended by Notfn. No.125/95]. The articles specified in the Schedule annexed hereto shall be liable to such additional duty as may be determined in accordance with the Additional Duty Rules, 1976. SCHEDULE S.No. Name of article 1. Omitted. 2. Stainless steel manufactures for household use. Safeguard duty on imports of Seamless Pipes and Tubes into India. [Notfn. No.2/2014-Cus. dt. 13.8.2014] Whereas, in the matter of import of Tubes, Pipes and Hollow Profiles, Seamless of iron, alloy or non- alloy steel (other than cast iron and stainless steel) whether hot finished or cold drawn or cold rolled, of external diameter not exceeding 273.1 mm (Outer Diameter) with the tolerance as specified under relevant standards (hereinafter referred to as Seamless Pipes and Tubes ), falling under tariff items 73041910, 73041920, 73041990, 73042310, 73042390, 73042910, 73042990, 73043111, 73043119, 73043121, 73043129, 73043131, 73043139, 73043911, 73043919, 73043921, 73043929, 73043931, 73043939, 73045110, 73045120, 73045130, 73045910, 73045920, 73045930 and 73049000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Director General (Safeguard), in his final findings, published vide number G.S.R. 180 (E), dated the 11 th March, 2014, in the Gazette of India, Extraor- dinary, Part II, Section 3, Sub-section (i), dated the 11 th March, 2014, has come to the conclusion that increased imports of Seamless Pipes and Tubes into India has caused serious injury to the domestic produc- ers of Seamless Pipes and Tubes , necessitating the imposition of safeguard duty on imports of Seamless Pipes and Tubes into India, and accordingly has recommended the imposition of safeguard duty on imports of the Seamless Pipes and Tubes into India. Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Customs Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safe- guard), hereby imposes on Seamless Pipes and Tubes falling under aforesaid tariff items to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) twenty per cent. ad valorem when imported during the period from 13th August, 2014 to 12th August, 2015 (both days inclusive); (b) ten per cent. ad valorem when imported during the period from 13th August, 2015 to 12th August, 2016 (both daysinclusive); and (c) five per cent. ad valorem when imported during the period from 13th August, 2016 to 12th February, 2017. 2. Nothing contained in this notification shall apply to imports of Seamless Pipes and Tubes from coun- tries notified as developing countries under clause (a) of sub-section (6) of section 8B of the Customs Tariff Act, other than the People's Republic of China . Note: For the purpose of this notification, Seamless Pipes and Tubes does not include- (i) Seamless alloy-steel pipes, tubes and hollow profiles of specification ASTM A213/ASME SA 213 and ASTM A335 /ASME SA 335 or equivalent BIS/DIN/BS/EN or any other equiva- lent specifications; (ii) Non API and Patented Premium Joints/Premium Connections/Premium Threaded Tubes and Pipes of grades Q-125, 13CR, L-80, P110, C-90, C-95, T-90 and T-95; (iii) All 13 Chromium (13CR) Grades Tubes and Pipes not included in item (ii) above; and (iv) Drill Collars. Countervailing duty on Welded Stainless Steel Pipes and Tubes originating in or exported from specified countries [Notfn. No. 04/2019-Cus.(CVD), dated 17.09.2019] Whereas, in the matter of "Welded Stainless Steel Pipes and Tubes" (hereinafter referred to as the subject goods) falling under tariff items 7306 40 00, 7306 61 00, 7306 69 00, 7306 11 00 and 7306 21 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act), originating in or exported from, China PR and Vietnam (hereinafter referred to as the subject countries), and imported into India, the Designated Authority in its final findings, published in the Gazette of India, Extraordi- nary, Part I, Section 1, vide notification No. 6/22/2018-DGAD dated the 31st July, 2019 has come to the conclusion that- (i) the subject goods have been exported to India from subject countries at subsidized value, thus resulting in subsidization of the product; (ii) the domestic industry has suffered material injury due to subsidization of the subject goods; (iii) the material injury has been caused by the subsidized imports of the subject goods originating in or exported from the subject countries; and has recommended the imposition of definitive countervailing duty on imports of the subject goods origi- nating in, or exported, from the subject countries. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act, read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Govern- ment, after considering the aforesaid final findings of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, countervailing duty calculated at the rate mentioned in column (7) of the said Table, namely:- Table S. Tariff Description Country Country Producer Duty No. Item of Goods of Origin of Export amount as a % of CIF value 1. 7306 40 00, Welded China PR Any country Zhejiang Jiuli 21.74 7306 61 00, stainless including Hi-Tech Metals 7306 69 00, steel pipes China PR Co., Ltd. 7306 11 00, and tubes 7306 21 00 2 -do- -do- China PR Any country Any producer 29.88 including other than China PR S.No. 1 3 -do- -do- Any country China PR Any 29.88 other than China PR and Vietnam 4 -do- -do- Vietnam Any country Sonha SSP NIL including Vietnam Sole Vietnam Member Company Limited 5 -do- -do- Vietnam Any country Nam Cuong 11.04 including Metal Company Vietnam Limited 6 -do- -do- Vietnam Any country OSS Dai Duong 11.10 including International Vietnam Joint Stock Company 7 -do- -do- Vietnam Any country Vinlong Stainless 10.33 including Steel (Vietnam) Vietnam Co., Ltd. 8 -do- -do- Vietnam Any country Steel 568 NIL including Co., Ltd. Vietnam 9 -do- -do- Vietnam Any country Ha Anh Stainless 11.96 including Steel Company Vietnam Limited 10 -do- -do- Vietnam Any country Gia Anh Hung 11.96 including Yen Co., Ltd. Vietnam 11 -do- -do- Vietnam Any country Any producer 11.96 including other than Vietnam 4 to 10 above 12 -do- -do- Any country Vietnam Any 11.96 other than Vietnam and China PR 2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency. Explanation. - For the purposes of this notification - (1) The rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Act. (2) "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962).