Import of metal scrap - Inclusion of branch offices of certifying agencies

By Vijay Kumar

As per Para 2.32(I) of the Handbook of Procedures for the Foreign Trade Policy 2004-09, importers of metal scrap originating from war affected countries shall furnish the following documents to the Customs at the time of clearance of goods:

(I) Pre-shipment inspection certificate as per the format in Annexure I to Appendix 8 from any of the Inspection & Certification agencies given in Appendix-28 to the effect that:

a) The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise.

b) the imported item(s) is actually a metallic waste/scrap/ seconds/defective as per the internationally accepted parameters for such a classification.

Requests have been received for including branch offices of Inspection agencies which are already registered under Appendix 28 of the Handbook of Procedures as inspection agencies for issuing pre-shipment inspection certificate for import of metal scrap.

Now the DGFT clarifies that only if the registered office gives an undertaking that the branch office has the requisite testing / inspection facilities to issue such a certificate for metallic scrap, will such branch offices be considered for inclusion in Appendix 28.

POLICY CIRCULAR NO. 19/2004-09, Dated: February 18, 2005

Pepsi wins huge excise case

A Division Bench of the High Court allowed a petition by Pepsi and 7 Up beverage companies against the extra 9 paise per bottle excise duty as the definition of retail price of any product was defined as fixed by the manufactures, inclusive of charges and taxes, under sub-section 11 of section 4 of the Central Excise Act an the extra 9 paise amounted to double taxation. The High Court order would result in refund of millions of rupees to the Cola giant.

Confused? This is in Pakistan and the High Court is Lahore - a report fro Daily Times of Pakistan.

"Why we have failed in our quest for justice in court is because the most frequent litigant is the Government - Central & State - and this litigant (generally) is not imbued with a sense of fair dealing with citizens, nor with an abiding sense of justice." - Fali S.Nariman