Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: form 3cd :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT Audit :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: cpt :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: due date for vat payment :: ACCOUNTING STANDARDS :: empanelment :: VAT RATES :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: list of goods taxed at 4%
 
 
« Latest Circulars »
 RBI to conduct Overnight Variable Rate Reverse Repo auction under LAF on January 18, 2018
 RBI-Auction of Government of India Dated Securities January 15, 2018
 Understanding and Managing Interest Rate Risk at Banks (Viral V Acharya, Deputy Governor – January 15, 2018 – at the FIMMDA Annual Dinner, 2018
 Auction of State Government Securities
 RBI releases draft directions on hedging of commodity price risk and freight risk in overseas markets
 Directions under Section 35A of the Banking Regulation Act, 1949 (AACS) – Gomati Nagariya Sahakari Bank Ltd., Jaunpur (Uttar Pradesh)
 RBI-Monthly Bulletin for January 2018
 RBI to conduct 7-day Variable Rate Reverse Repo auction under LAF on January 10, 2018
 Auction for Sale (Re-issue) of Government Stock (GS) January 08, 2018
 Auction of Government of India Dated Securities January 8, 2018
  Non-Banking Financial Company – Peer to Peer Lending Platform

Custom Instructions F.No.450/160/2009
January, 06th 2010

Instructions

F.No.450/160/2009-Cus.IV

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs


159-A, North Block,

New Delhi-110001.


29th December, 2009.

To,


All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise.


Subject: Implementation of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 regarding

***

Sir / Madam,


Please refer to the Boards instructions of even number dated 6.10.2009 and the DGFT Notification No. 108(RE-2008)2004-09 dated 5.6.2009 and the Ministry of Health and Family Welfare Notifications No.GSR 182(E) dated 15.3.2008 and GSR 305(E) dated 3.5.2009 (copy enclosed) on the above mentioned subject.


2. The provisions of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 require that every package of cigarette or any other tobacco product shall have the specified health warning in the manner specified in the Schedule to the Rules. Such health warning shall occupy at least 40% of the principal display area of the front panel of the pack and shall be positioned parallel to the top edge of the package and in the same direction as the information on the principal display area. Further, it has been clarified in the notification dated 3.5.2009 by way of an amendment that the package shall mean any type of pack in which cigarette or other tobacco product is packed for consumer sale. The DGFT had also issued a notification on 5.6.2009 whereby a general note has been added to the import policy for complying with the said rules as follows:


21. Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009, as notified by the Ministry of Health & Family Welfare.


3. In view of the specific provisions whereby compliance with the Cigarettes Packaging and Labelling Rules have been made mandatory on imported cigarettes and tobacco products as a part of the Import Policy, the Customs field formations are required to enforce its compliance. Hence, distribution or sale of cigarettes in duty free shops shall also be subject to compliance of the aforesaid Cigarettes Packaging and Labelling Rules.


  1. In view of the above, Board hereby instructs that the amendments introduced in the aforesaid Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 and the Import Policy Note No.21 of Chapter 1A of the General Notes regarding Import Policy issued by the DGFT may be implemented by all the Customs field formations. Since the specified health warning, pictorial representation of ill effects of tobacco use and health message on imported cigarettes and other tobacco products are intended for public awareness and are components of specified health warning, the Customs field formations dealing with clearance of these products may be instructed accordingly for effective implementation of the aforesaid Rules.


Encl:

Yours faithfully,

  1. Notification dated 15.03.2008

  2. Notification dated 03.05.2009

  3. Notification No. 108(RE-2008)/2004-2009

(M.M. Parthiban)

Director (Customs)



 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Company Overview

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions