Structure of Custom Duty

[chaganti srinivas]

Dear Sirs, Please provide me the structure of customs duty and other duties for importing the foam scrap falling under chanpter no. 3915 90 00.

[CA UMA KOTHARI]

In my personal view this is a column to discuss and share knowledge and information and not simpy to get information or consultation free of cost. The query and related information provided are not suitable for discussion forum. The issue must contain full facts, and basic information gathered by the query raiser and then only a discussion can be initiated.

[DEV KUMAR KOTHARI]

I agree with CA Uma kothari

[Surender Gupta]

The rates of customs duty are to be determined in accordance with the First Schedule to the Custom Tariff Act, 1975 read with various notifications for exemption as well as protective notifications such as Anti Dumping Duty, Safeguard Duty etc. Moreover, there is no entry equal to 39159000 in the custom tariff. There are about 17 items under heading 391590. Therefore, you may refer to tariff and exemption notification in detail to get the proper answer to your query.

[SANJEEV JADHAV]

Dear Sir, Please check and confirm chapter No. 39159000 is correct. Becuase the said chapter is not available in first schedule of the Customs Tariff.

AI Summary

Customs Tariff classification: verify correct heading and consult tariff and exemption notifications to determine import duty applicability.
Applicable customs duty for foam scrap must be determined by reference to the Customs Tariff schedule and relevant notifications; verify the correct tariff heading and subheading and then consult exemption, anti-dumping and safeguard notifications to identify precise duty rates and special measures.