No.CLE/POL/DFIS/2008
Jan.
5, 2008
Members
of the Council.
Sub : Duty
Free Import Scheme ( DFIS) - Eligibility
of snap fasteners (snap buttons), zippers etc.,
for benefit under notification no. 21/2002- Cus
– reg.
Dear
Member,
As
you are aware, the Council is issuing necessary Export Performance Certificates
(EPCs) and Import Certificates (ICs) to manufacturer exporters of leather
garments as well as all leather products including footwear for availing duty
free import of essential inputs, components and embellishments to an extent of
3% of previous year’s FOB value, as per Customs Notification no. 21/2002 dated
1.3.2002, as amended from time to time.
Member-exporters
are also aware that the list of eligible inputs/ components /embellishments for
leather garments manufacturers are listed under serial no. 167 and 168 of the
said Customs Notification no. 21/2002 dated 1.3.2002 while the list of such
eligible inputs/ components /embellishments for manufacturers of leather
products including footwear are listed under serial no. 167- A of the said
Notification.
Fasteners
are one of the eligible inputs listed under serial nos. 167 and 167-A of the
Customs Notification no. 21/2002 dated 1.3.2002. The Central Board of Excise and
Customs have issued a Customs Circular no. 44/2007- Customs dated 18.12.2007
which contains clarifications on applicability of Duty Free Import Scheme to
certain types of fasteners and zippers, so as to ensure uniformity in
classification and assessment of goods covered under duty exemption entries. A
copy of the said Customs Circular is attached herewith.
The
extract of the Circular is given below for ready reference of members.
v
Press fasteners and the like goods are classified under sub heading 9606
10. Clearly, these are different type of fasteners and it is clarified that they
are eligible for benefit under notification no. 21/2002- Cus. Sl. Nos. 167, 167A
or 167 B, as the case may be as “ Fasteners” .
v
Zippers are nothing but slide fasteners. Slide fasteners including zip
fasteners and their parts are classified under heading 9607. It is clarified
that slide fasteners are also eligible for benefit under notification no.
21/2002- Cus. Sl. Nos. 167, 167A or 167 B, as the case may be as “
Fasteners” .
Member-exporters
may kindly note the above and accordingly avail the benefits of Duty Free Import
Scheme.
With
regards
Dr.
K. Elangovan
Executive
Director
Notifications/Circulars
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