F. No.
528/18/2009-CUS(TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of
Excise & Customs
Tariff Unit
229-A, North Block,
New Delhi,
Dated 30th August, 2010.
To
All Chief Commissioners of Customs/ Customs
(Prev)
All Chief Commissioners of Customs &
Central Excise
All Commissioners of Customs / Customs ( Prev.)
All Commissioners of Customs & Central
Excise
Sir/Madam,
Subject: Clarification regarding non-applicability of Anti Dumping Duty under
Notification No.15/2007-Cus dated 20.02.2007 to Spandex Yarn (Elastomeric Yarn)
falling under Tariff Item 5402 44 00 - Reg.
References have been received from
the Trade and Field formations seeking a clarification whether Anti Dumping
Duty under the Notification No.15/2007-Customs dated 20.02.2007 is applicable to Spandex Yarn
(Elastomeric yarn). Although the description ‘elastomeric yarn’ is not
specified in the above said notification, doubts have been expressed since the Tariff
Item 5402 44 00 is mentioned
therein.
2. The matter has been examined by the
Board. Despite the fact that Tariff Item 5402 44 00 is mentioned in the
notification, there is no ambiguity / confusion in the description of the goods
in the notification which clearly mentions “Fully Drawn or Fully Printed Yarn
or Spin Drawn Yarn or Flat Yarn of Polyester”. Thus, it is clear that only
specified yarns of polyester are covered by the anti dumping levy.
3. Therefore, it is
clarified that Spandex Yarn ( Elastomeric Yarn ) is not covered within the scope of
the Notification No.15 / 2007-Customs dated 20.02.2007.
4 Pending assessments, if
any, may be finalized accordingly.
5. Difficulty, if any, may be brought to
the notice of the Board.
Yours faithfully,
B.Timothy
STO (TU)
Internal
circulation: As usual