Background:
Earlier, the CBIC had issued various notifications in order to impose anti-dumping duty on imports of certain goods from particular countries, under the Customs Tariff Act, 1975 (“Customs Tariff Act”).
Further, the new (seventh) edition of the Harmonized System (HS) nomenclature i.e., HS-2022, shall come into force from January 01, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.
As India is a party to the HS convention, necessary changes were brought in accordingly, under Customs through the below mentioned notification:
Notification:
The CBIC vide Notification No. 78/2021-Customs (ADD) dated December 29, 2021 has issued certain amendments in the below mentioned notifications imposing anti-dumping duty on the goods, to align the same with HS-2022, in a following manner:
|
Sl.No. |
Notification number and Date |
Amendments |
|
1. |
Notification No. 30/2016-Customs (ADD) dated July 11, 2016 (imposing anti-dumping duty on imports of tetrafluoroethane or R-134a, originating in or exported from People’s Republic of China) | substituted the figures “2903 39 19”, with “2903 45 00” |
|
2. |
Notification No. 13/2017-Customs(ADD) dated April 11, 2017 (imposing anti-dumping duty on Flexible Slabstock Polyol, originating in, or exported from, Thailand and imported into India) |
substituted the figures “3907 20”, with ”3907 29” |
|
3. |
Notification No. 57/2018-Customs (ADD) dated December 13, 2018 (imposing anti-dumping duty on the imports of Uncoated Copier Paper, originating in or exported from Indonesia, Thailand and Singapore) |
Omitted the figures “ 3824 90 90” |
|
4. |
Notification No. 14/2020-Customs (ADD) dated June 9, 2020 (imposing anti-dumping duty on import of Flexible Slabstock Polyol, originating in or exported from Singapore) |
substituted the figures “3907 20” with ”3907 29” |
|
5. |
Notification No. 14/2021-Customs (ADD) dated March 18, 2021 (imposing anti-dumping duty on import of faced glass wool, originating in or exported from People’s Republic of China) |
(i) substituted the words “tariff items” or “tariff item” with “heading”; (ii) substituted the figures “7019 90 10, 7019 90 90, 7019 19 00, 7019 39 00, 7019 59 00”, with ”7019” |
|
6. |
Notification No. 20/2021-Customs (ADD) dated April 5, 2021 (imposing anti-dumping duty on import of flexible slabstock polyol, originating in or exported from Saudi Arabia and UAE) |
substituted the figures “3907 20” or “3907.20”, with “3907 29” |
|
7. |
Notification No. 76/2021-Customs (ADD) dated December 22, 2021 (imposing anti-dumping duty on import of hydrofluorocarbon blends, originating in or exported from China PR) |
(i) substituted figures words “tariff item”, with “heading”; (ii) substituted the figures “3824 78 00”, with ”3827” |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-add2021/csadd78-2021.pdf
Our comments:
Similar changes have been adopted under GST provisions from January 01, 2022 so as to align the same with HS 2022. The list of notifications are as under:
Notification No. 18/2021- Central Tax (Rate) dated December 28, 2021
Notification No. 19/2021- Central Tax (Rate) dated December 28, 2021
Notification No. 20/2021- Central Tax (Rate) dated December 28, 2021
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 and Union Territory Goods and Services Tax Act, 2017.
Notification No. 02/2021-Compensation Cess (Rate) dated December 28, 2021
The HSN Amendments chapter wise can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2021/12/HSN-Amendments-Chapterwise-from-Jan-1-2022.pdf
Correlation of Customs Tariff between 2021 and 2022 can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/deptt_offcr/Guidance%20Document%20on%20Correlation%20of%20Customs%20Tariff%20between%202021%20and%202022.pdf