Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Circular

Cir. No.463/29/1999-CX, dt. 30/06/1999

Document type
Circular
Reference no.
F
Dated

Allowance of maximum permissible error on net quantity by weight declared in packages/pouches of pan masalas, chewing tobacco and gutkha

Circular No. 463/29/99-CX, dated 30/6/1999

F. No.21/1/99-CX.I

Subject :CE - Allowance of maximum permissible error on net quantity by weight declared in packages/pouches of pan masalas, chewing tobacco and gutkha.

Zafrani Zarda & Pan Masala Association of India has represented that their member units are engaged in manufacture of pan masala falling under chapter heading 21.06 and marketing in pouches of various sizes, i.e. 2 gms, 4 gms., and 20 gms. The pouches are filled in by the automatic form fill and seal machines which are certified for weightment by the competent authority under Section 37 of the Standards of Weights and Measures Act, 1976. The Association has contended that it is impossible to produce pouches exactly of the declared net weight even by volumetric filling. Therefore, they have requested the Board to allow maximum permissible tolerance of 9% on the net quantity by weight as is allowed in Table 1 of the Second Schedule of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

2. The issue has been examined in the Board. It is observed that tariff values are fixed under Section 3(2) of Central Excise Act, 1944 for the following retail packages containing pan masala falling under heading 21.06 under Notification No. 16/98-CE(N.T.) dated 2.6.98.
    1. not exceeding 2 gms per pack;
    2. more than 2 gms but not exceeding 4 gms per pack;
    3. more than 4 gms but less than 10 gms per pack.
It has been decided that for the purpose of this notification while referring to the weight in gms per pack of pan masala to determine the tariff value, maximum error of 9% in excess of net quantity declared may be allowed.

3. The same permissible error of +9% shall also apply to the retail packages containing pan masala covered under Notification No. 27/97 - CE dated 7.5.97.


Sd/-
(S. C. Bhatia)
Under Secretary to the Government of India


Related Content

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms