Circular No. 41/2013-Customs F.No.354/58/2013-TRU Government of India Ministr of Finan!e "e#artment of Reven$e Ta% Resear!& Unit ''' R.No.

14( I) Nort& *+o!, Ne- "e+&i) dated t&e 21st .!to/er) 2013 To T&e 0&ief 0ommissioner of 0$stoms 12++3 T&e 0&ief 0ommissioner of 0$stoms 4 0entra+ 5%!ise 12++3 T&e "ire!tor Genera+ 12++3 6ir/Madam) Subject: Applicable CVD on Steam Coal importe !rom "n onesia un er #$A noti!ication No. 4%/2011-Customs-re&. I am dire!ted to invite o$r attention to t&e a/ove mentioned s$/7e!t. 2. Under notifi!ation No. 12/2012-0$stoms) dated 18-03-2012 16. No. 123 of t&e Ta/+e3) 6team 0oa+ fa++in9 $nder s$/-&eadin9 28011:20 attra!ts /asi! !$stoms d$t 1*0"3 at 2; and !o$ntervai+in9 d$t 10<"3 at 2;. 6team 0oa+ im#orted from Indonesia en7o s #referentia+ *0" = 0; $nder 6. No. 208 of notifi!ation No. 4(/2011-0$stoms) dated 1st >$ne 2011 1India-2652N FT23. In t&is !onne!tion) a do$/t &as /een raised -&et&er an im#orter) -&i+e avai+in9 of t&e *0" e%em#tion = 0; $nder FT2 1notifi!ation No. 4(/2011-0$stoms3) !an sim$+taneo$s+ avai+ of t&e !on!essiona+ 0<" = 2; as #er notifi!ation No.12/2012-0$stoms) or &e &as to #a t&e 0<" at (;) -&i!& is t&e rate of e%!ise d$t a##+i!a/+e on 6team 0oa+ -&en 0envat fa!i+it &as /een avai+ed of. 3. T&e matter &as /een e%amined / t&e Ministr . Under t&e Free Trade 29reement 1FT23) t&e #referen!e / !on!ession is e%tended on+ in res#e!t of *0". 2++ ot&er d$ties) in!+$din9 0<" are !&ar9ed as a##+i!a/+e to simi+ar im#orts from ot&er !o$ntries. T&e 0<" on an im#orted arti!+e is +evied at a rate e?$a+ to t&e e%!ise d$t +evia/+e on a +i,e arti!+e) if #rod$!ed or man$fa!t$red in India. @o-ever) at times) $nder a notifi!ation iss$ed $nder se!tion 25113 of t&e 0$stoms 2!t) 1:(2) 0<" is +evied at a rate -&i!& is +o-er t&an t&e rate of e%!ise d$t +evia/+e on t&e +i,e domesti! arti!+e. 4. In t&e #resent !ase) t&e e%!ise d$t a##+i!a/+e on 6team 0oa+ is (;) if 05N<2T /enefit is avai+ed of and 1; if t&e 05N<2T /enefit is not avai+ed of. Norma++ ) 6team 0oa+ -i++ s$ffer (; 0<") as t&e !ondition of non-avai+ment of !envat /enefit !annot /e satisfied in res#e!t of im#orted 9oods. @o-ever) in t&e *$d9et 2013-14) as a !ons!io$s #o+i! de!ision) it -as de!ided to +ev 2; 0<" /ot& on steam !oa+ and /it$mino$s !oa+. T&is is t&e 9enera+ a##+ied rate of 0<" on a++ im#orts of steam !oa+ and /it$mino$s !oa+ re9ard+ess of t&e e%!ise d$t +evia/+e on +i,e domesti! !oa+. No s$!& !ondition &as /een +aid do-n t&at an im#orter !annot avai+ of t&is !on!essiona+ 0<" of 2; if &e &as avai+ed of t&e !on!essiona+ *0" on steam !oa+ $nder anot&er notifi!ation.

'. It is t&erefore !+arified t&at an im#orter -&i+e avai+in9 of *0" e%em#tion on steam !oa+ $nder FT2 notifi!ation No. 4(/2011-0$s !an sim$+taneo$s+ avai+ of !on!essiona+ 0<" at 2; $nder notifi!ation No. 12/2012-0$s. %. "iffi!$+ties) if an ) fa!ed in t&e im#+ementation of a/ove instr$!tions ma /e /ro$9&t to t&e noti!e of t&e Ministr at an ear+ date. Ao$rs fait&f$++ ) 1B. C. Mo&ant 3 >oint 6e!retar 1TRU3 Te+D 230: 2(88 Fa%D 230: 2031