Authority rules on data recovered and re-imported in different media

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Authority rules on data recovered and re-imported in different media

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NEW DELHI. Authority for Advance Rulings (Central Excise, Customs & Service Tax) vide a significant ruling dated 21^st January has decided the following issues:

"What will be the classification and rates of import duties under the relevant Customs Tariff for the data recovered and re-imported in different media."
"What will be the assessable value as per section 14 of Customs Act 1962 for the goods exported from India for recovery of data and re-imported after recovery of the data."

T H E R U L I N G:

We agree with the classifications in the Customs and Central Excise Tariffs put forward by the Commissioner i.e.8523 40 80 for the recorded digital video discs and 8471 70 20 for the recorded hard disc drives. We also agree that the imports of the DVDs and HDDs containing the damaged data, exported for recovery of the data contained therein, are exempted from basic customs duty and additional duties of customs leviable under Section 3 of the Customs Tariff Act 1985, against sr. no. 3 of Notification No.94/96-Cus. dated 16.12.96, provided the fact of re-import of the same damaged data is established. We also agree that the imports of the hard disc drives and the recorded DVDs (not containing any sound or visual data) containing the recovered data, are fully exempted from basic customs duty under Notification No. 24/2005-Cus. Dated 1.3.05 from additional duty of customs leviable under section 3(1) of the Customs Tariff Act by virtue of Notification No.6/2006-CE dated 1.3.06. We further endorse the Commissioner's stand that no additional duty of customs on the imports of DVDs, containing the recovered data is leviable under sub section (5) of section 3 of the Customs Tariff Act by virtue of sr.no.1 of Notification NO.20/2006-Cus. dated 1.3.06. The imports of the hard disc drives containing the recovered data, however, attract 4 percent additional duty leviable under section 3(5) of the above Act as per Notification No. 19/2006-Cus. dtd. 1.3.06 as the exemption under Notification No.20/2006-Cus is not available in view of Para 2 of the latter notification.
The additional duty of customs of 4 % leviable under Section 3(5) of Customs Tariff Act 1975) read with Notification No.19/2006-Cus. dated 1.3.2006 on the imports at the hard disc drives containing the recovered data, will be charged on the value as determined as per column 3 of sr.llo.2 of Notification No.94/96-Cus dt. 16.12.96 subject to fulfillment of all conditions specified in the latter notification.

(Click here for full text of Ruling AIT-2008-36-AAR)

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