Packaged Commodities - Import
General notes regarding import policy, of ITC(HS)
Classifications of Export and Import Items:
5. All
such packaged products, which are subject to provisions of the
Standards of Weights and Measures (Packaged Commodities) Rules, 1977 when
produced/ packed/ sold in domestic market, shall be subject to
compliance of all the provisions of the said rules, when imported into
India. The compliance of these shall be ensured before the import
consignment of such commodities is cleared by Customs for home
consumption. All prepackaged commodities, imported into India, shall
in particular carry the following declarations:
(a) Name
and address of the importer;
(b) Generic
or common name of the commodity packed;
(c) Net
quantity in terms of standard unit of weights and measures. If the net quantity
in the imported package is given in any other unit, its equivalent in terms of
standard units shall be declared by the importer;
(d) Month
and year of packing in which the commodity is manufactured or packed or
imported;
(e) Maximum
retail sale price at which the commodity in packaged form may be sold to the
ultimate consumer. This price shall include all taxes local or
otherwise, freight, transport charges, commission payable to dealers, and all
charges towards advertising, delivery, packing, forwarding and the like, as the
case may be.
Right
Informer’s Comment: Though
industrial consumers are exempted from the provisions of Standards of Weights
and Measures (Packaged Commodities) Rules, 1977, certain industries and
Automobile Industry in particular, import many components, a part of which is
sold as ‘Spares’. These industries do not appear to fall under the
exempted category and hence have to fulfil all the requirements of the
above Rules. Accordingly, in order to safeguard revenue, it would
be appropriate to resort to Provisional Assessment and as and when the entire
consignment is used up either in production or sold as spares, the Provisional
Assessment could be made final.
(b) Industrial Consumer –
Those consumers who buy packaged commodities directly from the
manufacturers/packers for using the product in their industry for
production, etc.'.