TaxTMI 
TaxTMI 
Clarification regarding additional duty of Customs (CVD) on import of Heeng / “Asafoetida” – regarding
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.... Ministry of Finance Department of Revenue Central Board of Excise & Customs *** North Block, New Delhi Dated the 15th March, 2007. Sub: Clarification regarding additional duty of Customs (CVD) on import of Heeng / "Asafoetida" - regarding. Board has received certain representations from the trade and industry on the additional duty of Customs (CVD) being ....
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...., import of asafoetida from Afghanistan is fully exempted from basic customs duty vide Notification No.76/2003-Cus. dated 13.5.2003. Under Central Excise Tariff also asafoetida is classified under corresponding tariff item 1301 90 13 with tariff rate of 16%. Further, compounded asafoetida, commonly known as 'heeng' is also exempted fully from central excise duty vide serial No.5 of the notificatio....
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....r under pressure, mineral acids or heat-treatment these are excluded from this heading. Further, 'Asafoetida' is known in different names depending upon the flavour, odour and colour, such as 'Heeng' and 'Hingra' varieties and on the basis of place of origin, as 'Irani Heeng' and 'Patani Heeng' (Afganistan). These are usually in mass tears or mass form. However, asafoetida in powder or paste forms....
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....ariff rate, under 1301.10 and 1301.90 respectively. Further, 'compounded asafoetida' classified under 1301.10, was exempt from central excise duty vide serial No.5 of the notification No.3/2001-C.E dated 1.3.2001. Further, even without the central excise exemption, as the condition of manufacture with the aid of power could not be applied on the imported goods, Asafoetida was not charged with CVD ....