Page 260 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

However, sometimes for in-depth studies/authentication the samples are referred
to Govt. Recognized research institute. No Laboratory testing fees charged from
Exporters/Importers for Export/Import consignments.

Q-1025: Write a short note on Spices Board on export
A-1025: The Spices Board India is designated as the competent authority to issue Health
Certificates to European Union countries in respect of export of spices. The Spices Board
India will issue such export certification within a period of 48 to 72 hours after receiving the
sample from the exporter. [Notification No. 32/2015-20 dated 04.10.2017]
Q-1026: Which one of the following exempts to 10% of the Basic Customs Duty as per Customs
Notification 50/2017 on electrically operated motor cycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without side cars, and side cars, if imported,
(i) As a knocked down kit containing all the necessary components, parts or sub-
assemblies, for assembling a complete vehicle, with disassembled Battery Pack,
Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor,
Brake system, Electric Compressor not mounted on chassis.
(ii) As a knocked down kit containing all the necessary components, parts or sub-
assemblies, for assembling a complete vehicle, with pre-assembled Battery Pack,
Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor,
Brake System, Electric compressor not mounted on a chassis or a body assembly.
(iii) As a knocked down kit containing all the necessary components, parts or sub-
assemblies, for assembling a complete vehicle, with in a form other disassembled
Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor
Contractor, Brake system, Electric Compressor not mounted on chassis.
(iv) None of the above
A-1027: i - As a knocked down kit containing all the necessary components, parts or sub- assemblies,
for assembling a complete vehicle, with disassembled Battery Pack, Motor, Motor
Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system,
Electric Compressor not mounted on chassis.
Q-1028: Explain the constitutional provisions on Customs Law
A-1028: Entry 83 of the Union List of the Seventh Schedule to the Constitution of India is
empowered to levy the Customs duty by the Central Government of India.
It was customary for a trader who brings the goods to a particular kingdom to offer
gifts to the king for allowing him to sell his goods in that kingdom. The gifts given by the
dealer to the king was nothing but a customary practice in those days. In the modern days,
these gifts are collected by the Government of India in the form of Customs Duty from the
importer who imports the goods from a country outside India and from an exporter who
exports the goods to a country outside India.
The Customs Act, was enacted by the Parliament in the year 1962, as per the List I of
the Union List Parliament has an exclusive right to make laws. The Customs Act regulates
import and export, protecting the Indigenous industry from other countries and so on. The
Central Government of India has power to make rules under section 156 of Customs Act,
1962, and also has the power to issue Notifications from time to time for the purpose of
smooth functioning and effective administration of the Act.

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