Page 217 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-848: When will the safeguard duty under section 8B of the Customs Tariff Act, 1975 are not
imposed?
A-848: The safeguard duty under section 8B of the Customs Tariff Act, 1975 is not imposed on the
import of the following types of articles:
(i) Articles originating from a developing country, so long as the share of imports of
that article from that country does not exceed 3% of the total imports of that article
into India;
(ii) Articles originating from more than one developing country, so long as the
aggregate of imports from developing countries each with less than 3% import share
taken together does not exceed 9% of the total imports of that article into India;
(iii) Articles imported by a 100% EOU or units in a Special Economic Zone unless the duty
is specifically made applicable on them or the article imported is either cleared as
such into DTA or used in the manufacture of any goods that are cleared into DTA. In
such cases, safeguard duty will be levied on that portion of the article so cleared or
so used as was leviable when it was imported into India.

SEACARGO MANIFEST
Q-849: State true or false:-
(i) The vessel’s stores list at the time of departure from the last port of call will also be
delivered upon arrival of the vessel.

(ii) The list of private property in the possession of the Master and crew at the time of
departure from the last port of call shall also be delivered upon arrival of the vessel.
(iii) Goods meant for home clearance means the goods to be cleared for home
consumption or for warehousing at the port of unloading.
(iv) Goods meant for clearance at another Indian port means the goods to be cleared for
home clearance at the port other than port of unloading or at any Inland Container
Depot.
(v) Domestic transit goods means the goods destined for Indian port including ICD/SEZ
and to remain onboard at the port where Manifest is to be filed.
(vi) Foreign transit cargo means the goods destined for foreign port and to remain on-
board at the port where Manifest is to be filed.
(vii) The details of the cargo (including unaccompanied baggage) to be landed as
declared in the respective forms shall be set out in the order of the ports of loading.
(viii) Goods meant for home clearance means the goods to be cleared for home
consumption or for warehousing at the port of unloading.
(ix) Goods meant for clearance at another Indian port means the goods to be cleared for
home clearance at the port other than port of unloading or at any Inland Container
Depot.
(x) Domestic transit goods means the goods destined for Indian port including ICD/SEZ
and to remain on-board at the port where Manifest is to be filed.
(xi) Foreign transit cargo means the goods destined for foreign port and to remain on-
board at the port where Manifest is to be filed.

212