Reply: Generally speaking, goods that are exempt from excise duty or state VAT are also exempt from the levy of additional duty or SAD respectively.
Argentina 4:
4. In paragraph 45, the Report indicates that, according to the Indian authorities, some of these charges are applied in lieu of the domestic taxes [(that domestically produced goods have to pay)].
Please explain what are these charges and domestic taxes and provide details on how they operate.
Reply: Please see reply to question 3 above.
Argentina 5:
5. In paragraph 46, the report indicates that India imposes additional cesses on imports and domestic products for the development of specific industries, and these are not part of fiscal revenue.
Please describe these cesses.
Reply: The details of cesses are provided in Table AIII.2 of the Report by the Secretariat (WT/TPR/S/249). These cesses are levied and collected as duty of excise on domestically produced goods.
Argentina 6:
6. In paragraph 48, the report notes that India levies a national calamity contingent duty (NCCD) on pan masala, some cigarettes and tobacco products, petroleum oils, telephones for cellular network or for other wireless networks, vehicles and motor cycles. The report clarifies that the NCCD is both specific and ad valorem, ranges from 1% to 45%, and is also levied on similar domestic products.
What do you mean by "calamity"?
Under which circumstances are the ad valorem and specific duties applied?
What is the amount of the specific duty?
Which criteria is used to determine the ad valorem duty?
Reply: "Calamity" means natural disasters such as earthquakes, tsunami, floods, cyclones etc. Ad valorem or specific rates are applied depending on whether the excise duty rates applicable to the item produced domestically are specific or ad valorem. Crude petroleum attracts NCCD at Rs 50 per tonne while the NCCD rates range from Rs 70 per thousand sticks to Rs 235 per thousand sticks on cigarettes depending upon the length of the cigarettes. Barring crude petroleum and tobacco products, this duty is levied at a uniform ad valorem rate of 1%.
ix) Standards and Technical Regulations
Argentina 7:
7. In paragraph 105, the report notes that currently some 81 products are subject to the mandatory BIS certification mark, while more than 1,000 products are subject to voluntary certification.
Please indicate the criteria for determining which product should carry the mandatory certification mark.
How often is the list of these products updated?
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