bill no so of 1982 , -the customs tariff (amendment) bill, 1982 a bill further to amend the customs tariff act" 1975 be it enacted by parliament in the thirty-third year of the repubuc of iridia as follows: -j 1 this act may be called the customs tariff (amendment) act, 1982 short title '1 ot 18'7150 z: in the first schedule to the customs tanft act, 1975 (hereinafter 5 referred to as the principal act), in chapter 73,-amendment oftha j'irit schedule (a) in heading no 7315, tor sub-headings (1) and (2),  the following sub-headings shall be substituted, namely: __ "(i) not ellewhere ipeelfled :ro<i% 15 (ii) coill fot te-rolllnr, ban (lnclud1l18 bright ban), rods, wire rodl, wire, circlet, adglet, ihapel and eectfollll - trlps, heeta and platel, of talnlels otf't'! 3co%     110 (b) for heading nos 7316, 7317/19, 7320, 7321 and 7322123, the following headings shall be liubsti~ted, namely:""",:, railway and tramway track codltruction material of iron or teel, tho following : raila, check-raila, twitch blade, erallinp (or trop), eraulll( piecea point rod rack rails alecpen, fiih platea chain cbalt wedges ole plate (bale plata), rail clips, bedplates ties and other material apccialiaed for joiniq or ftxjnr raila : tubei and pipet and bladb therefor, of iron or iteel: (i) other than ofluiinleu iteel : (i) not elsewhere ipccific:d (ii) drilling tube 8jld pip~ lind blanb thaj'dor -   40% (ill) tube and pipes for boilen t'alliq within heading ~o 8401102 add blanb therefor 40% (iv) tubei and pipe libeathed or lined with coaoliolh'elilting tube and pipe flttinp (for uample joinll, elbow umona and fiangea) of iron or c:j , 75'11 struc:tw'cii and parts of tructw'cii (cor example,  aaw othet< bult4da biidpi aziiii bridie-«etions, lock-gatel, t~- lattice malta, roofs, roofing frame-works, door and wiil_ f~s, ·hutter, ~ pullin ud columna), ofiroa or: fteel; ~", iitdil roa, angles, shapes, lcc:tiollj, tubct andtlle ld:e, prepared for uac in structure, of iron or teel : (i) not elacwhcrc specified el) of _"leu teel ~oin, tanks, vats, calks, drums, cam, lxlxi:ii and aimi1ar containen for any material (other tbm coib-ed or liftuew gu), of iron or ateel: (i) not ebewhere apeq6ed (ll) qf~~  1 • ", (c) for heading nos '73%8, 7826, 732'1t28 and·t3 • , 'the fo1 10widg headini'8 shall be substituted, namely:-stranded wire, cables, eol1iage, rqpe', plaited bands, slinp and tb!' \tire of iroll or itecj wire, but excluding inlulated ~wtrir cablcl! ( 1) not elsewhere specified (li) or tal~ atcc1 ----------_ 7s'a6 (i) notcl!ewltcre specified • 5 (~) or ttinje lteel - ~cclo~d ~:~c?1r~in:~~ win; ~dedmecal ,of iion car ltceh (i}lfot ~whm specifiedj - ie;) (i) or ltaiwesa 1tce1 - 71'" cjwh &jid patu ·thr-rcot of iron or itceh (i j 6t1icr than of staidlcas teel: (i)  nut ebewhcrc specificd~ (ii, mooring chains (li) of ltaihb reel  •• hi (c!) tor hel'diijg no 7333140, thefono\ving heading  hall be iiqbst1tuted, na:fue1y:-ol73'33140 other articles or iron or lteel: (li) or ftailll'ell steel -    3 the amendment made by clause (a) of section 2 in heading no amend-'l8:15 of tbefust sch~du1e to the principal act, in so far as it relates ment 1:4; tm daildard rate of duty on circles, angles, shapes and seetions of with 8taidleas atwl shall be deemed to have, and to haw always had, 6fect :-:  2s oilancl·from the 1st day of januaty, 1961, but during the period comtain mendng from that day and encling with the date ·of introduction' of the stain-ouatema tarift (amendment) bill, 1982 in the house of the peo:ple--ie  steel art1cle8 30 (d) stich circles, angles, shapes and sections shall be deemed to  to have h8\)e been exempt from so much of the duty of customs leviable retro  thereoil under the said first schedule as amended by the said pective amendment as is in excess of the rate of 220 ~r cellt cd vttloremj ~trect ss (b) the rate of auxiliary duty of customs' chargftble on such, circles, angles, shapes and sections shall be, at1d ·ehahbe deemed to have been, the same as that chargeable on sheets falling under sub-heading no (2) of the said heading no 7315 declaration uncwr ~ p,o~ collection of ta:ces act, 1931 it is heteby'cseclaretfthat 'it is expedient in the public iriterest that 40 the provisions of clause 2 of this bill shall have immediate effect under is of1813i the provisional collection of taxes act, 1931·  statement of objects and reasonsiron and steel and articles thereof are covered under chapter 73 of the first" schedule to the customs tariff act, 1975 heading no 7315 of this chapter relates to the alloy steel and high carbon steel; stainless" steel, being alloy steel, falls under this heading stainless steel plates, sheets and strips fall under sub-heading (2) of heading no 7315 by virtue of exemption notification, the effective rate of basic customs duty on such sheets (except when used for -certain specified purposes) is 220 per cent a further 10 per cent is chargeable as auxiliary duty the stainless steel articles, not elsewhere specified [other than those falling under" sub-heading (2)] fall under su~head­ing (1) of heading no 7315 the tariff rate of customs duty on such articles is 60 per cent plus 25 per cent auxiliary duty the dif-!ference in duty under the two sub-headings is so large that attempts have been made by some importers to manipulate the description or form of the articles in such a way as to claim a lower rate of duty as has recently happened in the case of stainless steel sheets imported in the guise of 'folded angles' and ~ircles· in both the above types of cases, the customs authorities held the view that the goods were nothing but sheets attracting the higher of the two rates of duty this position, however, has been challenged in the various courts the release of the consignments in terms of the interim orders of the courts has resulted in the deferment 01 substantial amount of revenue due to the government 2 with a view to making the intention clear and prevent the abuses of the type mentioned above, it is proposed to amend heading no 7315 and also certain other heading nos falling under chapter 73 of the first schedule to the customs tariff act, 1975 the proposed amend-~ ment to "heading no 7315 in so far as it relates to angles, shapes, sections and circles of stainless steel is sought to be given retrospective effect from 1st january, 1981 with suitable safeguard so as to ensure that the effective rates of duty on such angles, shapes, sections and circles are the same as those appucable from time to time to stainless steel sheets 3 the bill seeks to achieve the above objects new dam; pranab mukherjee the 13th april, 1982 president's recommendation under article 117 of the constitution of india [copy of letter no 527/1/82-cus (tu), dated the 14th april, 1982 from shri pranab mukherjee, minister of finance to the secretary, lok sabha] 'fhe president, having been informed of the subject matter of the bill further to amend the customs tariff act, 1975, recommenus under clause (1) of article 117 of the constitution of india, the introduction of the bill til lok sabha -  extaacts from thj: customs tajtdt act, 1975 (51 01' 1975) the first schedule-!kpoirr taiiii'p (see section 2)hcadiug no --~----------------------------------------sub-heading no add description of article  rate olduty standard prelnntial areal (s) - (8) - - - (4) - duratiod wiled rates at dutyue ,otec:dft -------- -----------------------------(i) - 75'15 alloy ateel and high carbod steel in the forma pdtioned in juadinp noi, 7306/07 to 79'14 : (i) not cliewbere specified 60% (8) coila for re-rollidg, bars (includijlg bright ban), rods, wire rods, atrips, meets andplates, or tainleu ~l , 300% railwayand tramway track codltruction material of irod or steel, the following : rails, check-rails, switch blades, crainp (or cnid), crossing pieces, point rods, rack rails, ileepers, fish plates, chairs, chair we  , aolc fates (lue plates), rail clips, bedpiatcl, tiel add other material apecialiled for joining or fixing rails  - 73' 17/19 tubci and pipea add blanb, therefor, ofiron or steel i (i) not ebewb?re specified  60% (a) drilling tubes and pipes and bladb therefor -  - - - 40% (s) tubci and pipet for boilen fiawdg within heading no 84'01/08 add bladia therefor   - 40% ti) tubes and pipes sheathed or liued with corroaiod-reaijting material, auch as glaa, rubber and plastic, 40% 79s1o tube and pipe flttinp (cor eumple, joints, elbows, udions and flauget), of iron or steel 60% | subobeadiq    | no     | and    ||---------------|---------|--------|| ~             | ~       |        || article       |      |        || lwc           | -       |        || du&y          |         |        || durauoa      |         |        || wbedratea     |         |        || standard      |         |        || piwnm-        | -       |        || duty          |         |        || tia1          | aieu    |        || are           |         |        || pro-          |         |        || tecdye        |         |        || _----_       | _______ |        || ~~j,      |         |        ||               |         |        || ~:,w,' r~   |         |        || ___           |         |        || _r          | __      |      || (4)           |         |        |73'111 structurea and parts of ~ (~lilpie hansen and other buildinp, bridaa and bri~ons,lock  -, towt'n, lattiw mas, roofs, roofing fram  worb door and window -mea llautters, ~~lrmrsjmi ='~~~~u~~1:: prepared for \lie in ~ «~_ ' steel reservoirs,  tanks, vats, casu, drums, ciuli, boxes and similar containers for any material (0t1¥r -tiwl com~or liquified;pi), w i_or 'steel " 75'115 'stranded wire, cables, cordage, ropea, plaited hami,~ add ciae wra, giu-ar  lwire, but exc1udin1 insulated electric cables - barbed iren outcel wil'c'; twisted hgod araidf oat wue;ljbarbed or not and jooeely ,twistt-d double wire, or kinds uied for ff;:ncing, of iron or steel 60% - gauze, cloth, ,n; netttda, 'i:dcbit rflithti'_ tabric and iimilar materials, 01 iron or ateel wire; expanded metal of iroa or ltee! 60% chain and paru thereof,·of iron or ateel '60% (1,) not elaewtiete spe~ (ii) mooring chaidi 40% 106% 75' 59/40 -- billfurther to amend the customs tariff act, 1975 (shri pranab mukherjee, mi7liftter c1f finance) 