INDIRECT TAXES - Finance Bill, 2017

Chapter: IV
INDIRECT TAXES
Customs
Clause 88	:	Amendment of section 2. Clause 88 of the Bill seeks to amend section 2 of the Customs Act. It is proposed to amend clauses (13), (16), (20) and (26)....
Clause 89	:	Amendment of section 7. Clause 89 of the Bill seeks to amend section 7 of the Customs Act so as to insert new clauses (e) and (f) in subsection (1) ....
Clause 90	:	Amendment of section 17. Clause 90 of the Bill seeks to amend section 17 of the Customs Act so as to substitute sub-section (3) thereof to simplify t....
Clause 91	:	Amendment of section 27. Clause 91 of the Bill seeks to amend section 27 of the Customs Act so as to insert a new clause (g) therein to exclude certa....
Clause 92	:	Amendment of section 28E. Clause 92 of the Bill seeks to amend section 28E of the Customs Act, so as to substitute the definition of Authority in clau....
Clause 93	:	Substitution of new section for section 28F- Authority for Advance Rulings. Clause 93 of the Bill seeks to substitute section 28F of the Customs Act so as to provide that the Authority for Advance Rul....
Clause 94	:	Omission of section 28G. Clause 94 of the Bill seeks to omit section 28G of the Customs Act. ....
Clause 95	:	Amendment of section 28H. Clause 95 of the Bill seeks to amend section 28H of the Customs Act so as to enhance the application fee to rupees ten thous....
Clause 96	:	Amendment of section 28-I. Clause 96 of the Bill seeks to amend section 28-I of the Customs Act so as to extend the time-limit to six months for the Au....
Clause 97	:	Insertion of new section 30A-Passenger and crew arrival manifest and passenger name record information. Clause 97 of the Bill seeks to insert a new section 30A in the Customs Act so as to make it obligatory on the personin- char....
Clause 98	:	Insertion of new section 41A-Passenger and crew departure manifest and passenger name record information. Clause 98 of the Bill seeks to insert a new section 41A in the Customs Act so as to make it obligatory on the personin- char....
Clause 99	:	Amendment of section 46. Clause 99 of the Bill seeks to amend section 46 of the Customs Act so as to provide that the bill of entry for imported good....
Clause 100	:	Amendment of section 47. Clause 100 of the Bill seeks to amend section 47 of the Customs Act so as to provide the manner of payment of interest in th....
Clause 101	:	Substitution of new section for section 49- Storage of imported goods in warehouse pending clearance or removal. Clause 101 of the Bill seeks to substitute section 49 of the Customs Act so as to provide for storage of imported goods in a....
Clause 102	:	Amendment of section 69. Clause 102 of the Bill seeks to substitute clause (a) of sub-section (1) of section 69 of the Customs Act so as to substitut....
Clause 103	:	Omission of section 82. Clause 103 of the Bill seeks to omit section 82 of the Customs Act. ....
Clause 104	:	Amendment of section 84. Clause 104 of the Bill seeks to substitute clause (a) of section 84 of the Customs Act so as to provide for the form and man....
Clause 105	:	Amendment of section 127B. Clause 105 of the Bill seeks to amend section 127B of the Customs Act so as to insert a new sub-section (5) therein to enabl....
Clause 106	:	Amendment of section 127C. Clause 106 of the Bill seeks to amend sub-section (3) of section 127C of the Customs Act, so as to substitute certain words ....
Clause 107	:	Amendment of section 157. Clause 107 of the Bill seeks to amend section 157 of the Customs Act so as to empower the Board to make regulations for pres....
Customs Tariff
Clause 108	:	Amendment of section 9. Clause 108 of the Bill seeks to amend clause (c) of sub-section (3) of section 9 of the Customs Tariff Act so as to withdraw....
Clause 109	:	Amendment of First Schedule. Clause 109 of the Bill seeks to amend the First Schedule to the Customs Tariff Act, (i) in the manner specified in the Secon....
Clause 110	:	Amendment of Second Schedule. Clause 110 of the Bill seeks to amend the Second Schedule to the Customs Tariff Act in the manner specified in the Fourth Sc....
Excise
Clause 111	:	Amendment of section 23A. Clause 111 of the Bill seeks to amend section 23A of the Central Excise Act so as to substitute the definition of Authority ....
Clause 112	:	Omission of section 23B. Clause 112 of the Bill seeks to omit section 23B of the Central Excise Act. ....
Clause 113	:	Amendment of section 23C. Clause 113 of the Bill seeks to amend sub-section (3) of section 23C of the Central Excise Act so as to enhance the applicat....
Clause 114	:	Amendment of section 23D. Clause 114 of the Bill seeks to amend sub-section (6) of section 23D of the Central Excise Act so as to extend the time-limi....
Clause 115	:	Insertion of new section 23-I- Transitional provision. Clause 115 of the Bill seeks to insert a new section 23-I in the Central Excise Act so as to provide for transferring the pe....
Clause 116	:	Amendment of section 32E. Clause 116 of the Bill seeks to amend section 32E of the Central Excise Act so as to insert a new sub-section (5) therein, t....
Clause 117	:	Amendment of section 32F. Clause 117 of the Bill seeks to amend sub-section (3) of section 32F of the Central Excise Act so as to substitute certain w....
Central Excise Tariff
Clause 118	:	Amendment of First Schedule. Clause 118 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in the Fif....
Clause 119	:	Retrospective amendment of certain entries in First Schedule. Clause 119 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act so as to substitute excise duty on....