The report states in footnote 56 to paragraph 43 that "Some 12 lines in HS 71 (articles of jewellery) have SAD duty of 1%."
72. Could India explain why these articles attract a lower SAD duty than other goods subject to the duty?
73. Have these goods always attracted a lower SAD duty, or has the SAD rate for these goods been amended over time?
74. Could India please provide details of other goods which have received a different SAD duty rate than the standard 4 % ad valorem rate.
Reply: Being a duty equivalent to internal taxes, special additional duty (SAD or special CVD) is levied in lieu of taxes such as state VAT, sales tax, levied or collected by state government or local taxes/charges. Articles of jewellery are subject to 1% special CVD to provide national treatment to imported goods since like domestic goods attract state VAT at the rate of 1%.
These goods have attracted a lower special CVD rate ever since the introduction of this levy in March 2006.
The lists of goods exempt from 4% special CVD are provided under notification No. 20/2006 Customs dated 1.3.2006 and notification No. 22/2011 Customs dated 1.3.2011.
Paragraph 114, page71 of the Secretariat report outlines India's labelling requirements and costs associated with them.
Could India explain whether it intends to relax food labelling requirements, in particular those that relate to sale price and language that may differ across states?
