CHAPTER 48
Paper and paperboard; articles of paper pulp of paper or of paperboard
NOTES :
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).
2. This Chapter does not cover:
(a) articles of Chapter 30;
(b) stamping foils of heading 3212;
(c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405);
(e) sensitised paper or paperboard of headings 3701 to 3704;
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822);
(g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter consituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);
(h) articles of heading 4202 (for example, travel goods);
(ij) articles of Chaper 46 (manufactures of plaiting material);
(k) paper yarn or textile articles of paper yarn (Section XI);
(l) articles of Chapter 64 or Chapter 65;
(m) abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(n) metal foil backed with paper or paperboard (generally Section XIV or XV)
[OLD(Section XV)
];
(In note 2 clause (n) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
(o) articles of heading 9209; or
(p) articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing , and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50%
[OLD65%
] by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or vey lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 .
(Note 4 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
5. For the purposes of heading 4802, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non-perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more ;or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5kPa. m2/g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.
For paper or paperboard weighing more than 150 g/m2 :
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper of paperboard.
6. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard , cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.
8. Headings 4801, and 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9. For the purposes of heading 4814, the expression “wall paper and similar wall coverings” applies only to :
(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration :
(i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example
[OLDe.g.
], with textile flock), whether or not coated or covered with transparent protective plastics;
(In note 9 clause (a) sub-clause (i) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
(ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or ceiling decoration;
(c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823
[OLD4815
]
(paragraph has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of heading 4814 or 4821 , paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
SUB-HEADING NOTES :
1. For the purposes of sub-headings 4804 11 and 4804 19, “Kraft-liner” means machine-finished or machineglazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight g/m2 | Minimum Mullen bursting strength (kPa) |
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2. For the purposes of sub-headings 4804 21 and 4804 29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications :
(a) having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
(b) having minimum for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight :
| Weight g/m2 | Minimum tear mN | Minium tensile kN/m |
| Machine direction | Machine direction plus cross direction | Cross direction | Machine direction plus cross direction |
| 60 | 700 | 1,510 | 1.9 | 6 |
| 70 | 830 | 1,790 | 2.3 | 7.2 |
| 80 | 965 | 2,070 | 2.8 | 8.3 |
| 100 | 1,230 | 2,635 | 3.7 | 10.6 |
| 115 | 1,425 | 3,060 | 4.4 | 12.3 |
3. For the purposes of sub-heading 4805 11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 230C.
4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 230 C.
5. Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g.
6. For the purposes of sub-heading 4805 30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa. m2/g.
7. For the purposes of sub-heading 4810 22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
ANTI-DUMPING DUTY NOTIFICATIONS
Anti-dumping duty on Thermal Sensitive Paper originating in or exported from Japan :
[Notfn. No. 156/00-Cus., dt. 26.12.2000, as amended by Notfn. No. 103/02-Cus., dt. 7.10.2002]
WHEREAS in the matter of import of Thermal Sensitive Paper (TSP) falling under sub-heading No. 4809.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from Japan, Finland, Germany and European Union (EU), the designated authority vide its preliminary final findings published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3rd March, 2000 had come to the conclusion that -
(a) Thermal Sensitive Paper (falling under Chapter 48) originating in, or exported from European Union and Japan has been exported to India below normal value;
(b) the domestic industry has suffered material injury;
(c) the injury has been caused to the domestic industry by the dumping of the subject goods originating in, or exported from, European Union and Japan;
AND WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government has imposed anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2000-Customs, dated the 6th April, 2000 [G.S.R.318 (E), dated the 6th April, 2000], published in part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 6th April, 2000.
AND WHEREAS the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), in its Final Order No. 42 to 43/2000-A dated 10th November, 2000 in Appeal No. C/373/2000-AD in the matter of M/s Jujo Thermal Ltd. vs Designated Authority, Ministry of Commerce, has directed the Government of India to modify the anti-dumping duty in US dollar terms;
AND WHEREAS the designated authority has accepted the above order of CEGAT dated the 3rd October, 2000 and has amended paragraph 31 of the said final findings;
Now, therefore, in exercise of the powers conferred by sub-section (1) of sub-section (8) of section 9A, of the Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping duty on Dumped Articles and for Determination of Injury) Rules, 1995 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 39/2000-Customs, dated the 6th April, 2000, [G.S.R. 318(E), dated the 6th April, 2000], except as respect things done or omitted to be done before such supersession, the Central Government hereby imposes on Thermal Sensitive Paper (TSP) falling under sub-heading No. 4809.10 of the First Schedule to the Said Customs Tariff Act, originating in, or exported from, the countries mentioned in column (2) of the Table below, and when exported by exporters mentioned in the corresponding entry in column (3) of the said Table, and imported into India, an antidumping duty at the rate mentioned in the corresponding entry in column (4) of the said Table.
TABLE
| S.No. | Name of the Country | Name of the Exporter | Amount of anti-dumping duty
(in US $ per square meter) |
| (1) | (2) | (3) | (4) |
| 1. | Omitted | | |
| 2. | Japan | All exporters | 0.03865 |
2. The anti-dumping duty shall be paid in Indian currency.
Explanation : For the purposes of this notification, "rate of exchange" applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department or Revenue), issued from time to time, in exercise of the powers under sub-clause (i) of clause (a) of sub-section (3) of 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 Customs Act.
Anti dumping duty on thermal sensitive paper (TSP) originating in or exported from People"s Republic of China:
[Notfn. No. 73 /02-Cus., dt. 24.7.2002]
WHEREAS in the matter of import of thermal sensitive paper (TSP) falling under sub-heading 4809.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the Peoples’ Republic of China, the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8th November, 2001 had come to the conclusion that -
(i) thermal sensitive paper has been exported from the Peoples’ Republic of China to India below its normal value;
(ii) the Indian industry has suffered material injury and is being threatened with further injury;
(iii) the injury has been caused by the dumped imports from the Peoples’ Republic of China;
and had considered it necessary to impose anti-dumping duty, provisionally, pending final determination, on all imports of the subject goods, originating in or exported from the Peoples’ Republic of China;
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the said thermal sensitive paper vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 127/2001-Customs, dated the 21st December, 2001, [G.S.R. 915 (E), dated the 21st December, 2001] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 21st December, 2001;
AND WHEREAS the designated authority vide its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8th July, 2002, has come to the conclusion that -
(i) thermal sensitive paper (TSP) has been exported from the Peoples’ Republic of China to India below its normal value;
(ii) the Indian industry has suffered material injury on account of price undercutting, price suppression and significant increase in the volume of dumped imports from Peoples’ Republic of China and is being threatened with further injury;
(iii) the injury has been caused to the domestic industry by the dumped imports from the Peoples’ Republic of China;
AND WHEREAS the designated authority has recommended the imposition of definitive anti dumping duty on the said thermal sensitive paper originating in, or exported from, the Peoples’ Republic of China;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with sub-section (5) thereof, and rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the designated authority, hereby imposes on the thermal sensitive paper falling under sub-heading 4809.10 or heading 48.11 or heading 48.16 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, the Peoples’ Republic of China, when exported by exporter / producer mentioned in column (2) of the Table annexed below, and imported into India, an anti-dumping duty at the rate which is equivalent to the amount mentioned in the corresponding entry in column (3) of the said Table.
Table
| S. No. | Exporters/ Producers | Anti-dumping duty (US$ per Kg) |
| (1) | (2) | (3) |
| 1. | All exporters/ Producers of Peoples’ Republic of China | 0.967 |
2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of the imposition of the provisional duty, i.e. the 21st December, 2001, and shall be paid in Indian currency.
Explanation.- For the purposes of this notification, “rate of exchange” applicable for the purposes of calculation of such anti-dumping 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 under sub-clause(i) of clause (a) of sub-section (3) of 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 Customs Act.
Anti- dumping duty on Thermal Sensitive Paper Originating in or exported from European Union:
[Notfn. No. 102/02-Cus., dt. 7.10.2002]
WHEREAS in the matter of import of thermal sensitive paper (hereinafter referred to as TSP) falling under sub-heading 4809.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, Japan, Finland, Germany and European Union, the designated authority vide its final findings published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3rd March, 2000 had come to the conclusion that -
(a) TSP (falling under Chapter 48) originating in, or exported from, European Union and Japan has been exported to India below its normal value;
(b) the domestic Industry has suffered material injury;
(c) the injury has been caused to the domestic industry by the dumping of TSP originating in, or exported from, European Union and Japan;
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on the said TSP vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 39/2000-Customs, dated the 6th April, 2000 [G.S.R. 318 (E), dated the 6th April, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 6th April, 2000;
AND WHEREAS the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), in its Final Order No. 42 to 43/2000-A, dated the 10th November, 2000, in Appeal No. C/373/ 2000-AD in the matter of M/s Jujo Thermal Ltd. vs Designated Authority, Ministry of Commerce, had directed the Government of India to modify the anti-dumping duty in US dollar terms;
AND WHEREAS the designated authority had accepted the aforesaid order of CEGAT dated the 10th November, 2000, and had amended paragraph 31 of the said final findings;
AND WHEREAS on the basis of the aforesaid order of the CEGAT, the Central Government had imposed an anti-dumping duty on the said TSP vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 156/2000-Customs, dated the 26th December, 2000 [G.S.R. 936 (E), dated the 26th December, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 26th December, 2000;
AND WHEREAS in the matter of import of said TSP, originating in, or exported from, European Union, the designated authority vide its final findings in review, published in the Gazette of India, Extraordinary, Part I Section 1, dated the 11th September, 2002 has come to the conclusion that -
(i) TSP has been exported from the European Union to India below normal value;
(ii) the Indian industry continues to suffer material injury on account of price undercutting, price suppression, significant increase in the volume of dumped imports, increased inventory, financial losses as a result of dumped imports from European Union and is being threatened with further injury;
(iii) the injury has been caused to the domestic industry by the dumped imports from the European Union;
NOW, THEREFORE, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Customs Tariff Act, read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government on the basis of aforesaid final findings of the designated authority hereby imposes on the said TSP falling under sub-heading 4809.10 or heading 48.11 or heading 48.16 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, the European Union, and when exported by exporters mentioned in column (2) of the Table below, and imported into India, an anti-dumping duty at the rate equivalent to the difference between the amount mentioned in column (3) of the said Table and the landed value of import per metric tonne of the thermal sensitive paper.
Table
| S. No. | Name of the exporter | Amount (in US $ per metric tonne) |
| (1) | (2) | (3) |
| 1 | M/s Papierfabrik August Koehler AG, Germany | 2947.92 |
| 2 | M/s Jujo Thermal Ltd. Finland | 2947.92 |
| 3 | All other exporters of European Union | 2947.92 |
2. The anti-dumping duty shall be paid in Indian currency.
Explanation. - For the purposes of this notification,-
(a) “landed value” means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of Customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act;
(b) rate of exchange applicable for the purposes of calculation of the anti-dumping 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 under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
Anti-dumping duty on Thermal Sensitive Paper exported by M/s. Papierfabric August Koethler Ag, Germany:
[Notfn. No. 128/02-Cus., dt. 15.11.2002]
WHEREAS in the matter of import of Thermal Sensitive Paper (hereinafter referred to as TSP) falling under sub-heading No.4809.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Japan, Finland, Germany and European Union, the designated authority, vide its final findings, notification No.25/1/98/ADD. dated the 3rd March, 2000 published in the Gazette of India, Extraordinary, Part I Section I, dated the 3rd March, 2000, had come to the conclusion that-
(a) TSP originating in, or exported from Eurpoean Union and Japan has been exported to India below its normal value;
(b) the domestic Industry has suffered material injury;
(c) the injury has been caused to the domestic industry by the dumping of TSP originating in, or exported from, European Union and Japan;
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on TSP vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.39/2000-Customs, dated the 6th April, 2000 [G.S.R. 318 (E), dated the 6th April, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 6th April, 2000;
AND WHEREAS the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), in its Final Order No.42 to 43/2000-A dated 10th November, 2000 in Appeal No.C/373/ 2000-AD in the matter of M/s Jujo Thermal Ltd. vs designated authority, Ministry of Commerce, had directed the Government of India to modify the amount of anti-dumping duty in terms of US dollar;
AND WHEREAS the designated authority had accepted the above Final Order of CEGAT, dated the 10th November, 2000 and has amended paragraph 31 of the said final findings;
AND WHEREAS on the basis of the aforesaid Final Order of CEGAT, the Central Government had imposed an anti-dumping duty on TSP vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.156/2000-Customs, dated the 26th December, 2000 [G.S.R. 936 (E), dated the 26th December, 2000], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 26th December, 2000;
AND WHEREAS on the basis of a request made by M/s. Papierfabrik August Koethler Ag, Germany for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 in respect of exports made by them and the recommendations of designated authority vide notification No.38/1/2001-DGAD dated the 15th October, 2001 published in the Gazette of India, Extraordinary, Part I, Section 1 dated the 15th October, 2001, the Central Government, vide notification No.120/2001-Customs, dated the 16th November, 2001 [Published in the Gazette of India, Extraordinary, vide G.S.R.851(E), dated the 16th day of November, 2001], had ordered that pending the outcome of the review initiated by the designated authority, TSP, falling under sub-heading No.4809.10 of the First Schedule to the said Customs Tariff Act, exported, during the period of investigation beginning with the 1st November, 2001 and ending with the 30th April, 2002, by M/s Papierfabrik August Koehler Ag, Germany, where imported into India shall be subjected to provisional assessment and a Bank guarantee for the amount of duty calculated at the rate of US $ 0.04390 per square meter;
AND WHEREAS the designated authority vide its final findings in mid term review, notification No. 31/1/2001-DGAD, dated the 11th September, 2002, published in the Gazette of India, Extraordinary, Part-I, Section 1, dated the 11th September, 2002 has recommended imposition of anti-dumping duty,inter alia, in respect of exports of TSP by M/s Papierfabrik August Koehler Ag, Germany;
AND WHEREAS the designated authority vide its final findings in mid term review, of the designated authority, the Central Government had imposed an anti-dumping duty on TSP vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 102/2002-Customs, dated the 7th October, 2002 [G.S.R. 681(E), dated the 7th October, 2002], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 7th October, 2002;
AND WHEREAS on the basis of the aforesaid final findings in mid term review of the designated authority, the Central Government had imposed an anti-dumping duty on TSP vide notification No.38/1/ 2001-DGAD dated the 11th October, 2002 published in the Gazette of India, Extraordinary, Part 1, Section 1 dated the 11th October, 2002, in view of the aforesaid final findings in mid term review, did not consider it necessary to issue findings, and therefore, has recommended for termination of review initiated vide the said notification No.38/1/2001-DGAD dated the 15th October 2001;
Now, therefore, in exercise of the powers conferred by sub-rule (2) of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid recommendation of the designated authority, hereby rescinds the notification of the government of India in the Ministry of Finance (Department of Revenue), No.120/2001-Customs, dated the 16th day of November, 2001 [G.S.R.851 (E), dated the 16th November, 2001] and orders that all provisional assessments of Thermal Sensitive Paper (TSP) falling under sub-heading No.4809.10 of the First Schedule to the said Customs Tariff Act, during the period beginning with the 1st November, 2001 and ending with the 30th April, 2002, exported by M/s Papierfabrik August Koehler Ag, Germany, and imported into India, be finalised calculating the applicable anti-dumping duty at the rate of US$ 0.04390 per square meter.
Explanation.- For the purposes of this notification, the anti-dumping duty shall be calculated in Indian currency and the rate of exchange applicable for the purposes of calculation of such anti-dumping 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 under sub-clause (i) of clause (a) of sub-section (3) of 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 Customs Act.
Anti-dumping duty on Green Veneer Tape originating in or exported from Chinese Taipei:
[Notfn. No. 36/04-Cus., dt. 9.2.2004]
WHEREAS, in the matter of import of Green Veneer Tape, falling under Chapter 48 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the subject goods), originating in, or exported from, Chinese Taipei (hereinafter referred to as the subject country), the designated authority vide its preliminary findings, No. 14/50/2002-DGAD, dated the 23rd May, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd May, 2003, had come to the conclusion that-
(a) the subject goods had been exported to India from the subject country below its normal value;
(b) the domestic industry had suffered material injury;
(c) the material injury had been caused to the domestic industry on account of dumped imports of the subject goods originating in or exported from the subject country;
and the designated authority had recommended imposition of provisional anti-dumping duty, pending final determination, on all imports of the subject goods, originating in, or exported from, the subject country;
AND WHEREAS, on the basis of the aforesaid findings of the designated authority, the Central Government imposed an anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 103/2003-Customs, dated the 9th July, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 9th July, 2003[G.S.R. 534(E), dated the 9th July, 2003];
AND WHEREAS, the designated authority, vide its final findings No. 14/50/2002-DGAD, dated the 24th December, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 24th December, 2003, has come to the conclusion that-
(a) subject goods have been exported to India from the subject country below its normal value;
(b) the Indian industry has suffered material injury;
(c) the injury has been caused by the imports from the subject country,
and the designated authority has considered it necessary to impose final anti-dumping duty on all imports of the subject goods, originating in, or exported from the subject country so as to remove the injury to the domestic industry;
NOW, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under headings of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and produced by the producers as specified in the corresponding entry in column (7), when exported from the countries as specified in the corresponding entry in column (6), by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at a rate which is equivalent to the difference between, the amount as specified in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10), of the said Table, and the landed value of such imported goods in like currency per like unit of measurement.
Table
| Sl.No. | Heading | Descri-ption of goods | Specifi-cation | Country of origin | Country of Export | Producer | Exporter | Amount | Unit of measu-rement | Curr-ency |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 1. | 4811 or 4823 | Green Veneer Tape | All grades | Chinese Taipei | Chinese Taipei | Any producer | Any exporter | 0.13334 | Square Meter | US Dollar |
| 2. | 4811 or 4823 | Green Veneer Tape | All grades | Any country other than Chinese Taipei | Chinese Taipei | Any producer | Any exporter | 0.13334 | Square Meter | US Dollar |
| 3. | 4811 or 4823 | Green Veneer Tape | All grades | Chinese Taipei | Any country other than Chinese Taipei | Any producer | Any exporter | 0.13334 | Square Meter | US Dollar |
2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty , i.e. the 9th July 2003, and shall be payable in Indian currency.
Explanation : For the purposes of this notification,-
(a) “landed value” means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act;
(b) rate of exchange applicable for the purposes of calculation of such anti-dumping 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 powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said 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 Customs Act.
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