Reply: "Imported goods" normally refer to Capital goods as well as raw materials.
50. Are there instances of later review? Is there a customs procedure established by law? (Page 45, paragraph 17)
Reply: Chapter XV of the Customs Act, 1962 (CA 62) comprising Section 128 to Section 131C details the legal provisions whereby any person aggrieved of an assessment order can seek a review thereof by filing appeal. Even the Government can review such orders.
51. What is the justification for a pre inspection of imports of textiles and clothing? (Page 45, paragraph 19)
Reply: As per General Note 11 of the ITC(HS) Classifications of Export and Import items, import of textile, textile articles, woollen textiles and woollen blended fabrics are allowed to be imported only when the import consignments are accompanied by a pre shipment certification from a textile testing laboratory accredited to national accreditation agency of the country of origin (i.e. the exporting country). Further details are available at http://dgft.gov.in.
52. Could India explain what are the non ad valorem "alternative" tariffs that apply to textiles and clothing? (Page 51, paragraph 29)
Reply: Certain tariff lines in the textile sector attract alternative tariffs, that is, they attract 10% ad valorem or a specific rate (denominated in rupees per square metre or rupees per piece or rupees per kg) whichever is higher.
53. Could India elaborate further on the tariff concessions? Which specific products are covered by this award? (Page 57, paragraph 39)
Reply: Tariff concessions in this Para have been used to mean reduction in tariff rates by way of exemptions issued by the Central Government in public interest. These have been given to goods of specified description either unconditionally or subject to the fulfilment of certain conditions. The major ones are listed in Notification No. 21/2002–Customs dated 1.3.2002.
54. Why is there a ban on the import of beef and beef products and under which Article of the GATT is it justified? Please provide the same information about the ban on vegetable oils. (Page 62, paragraph 53)
