Seeks to amend Specified exemption notifications relating to re-import, bilateral/ multilateral agreements, imports by defence, security, sportsperson to - 43/2017 - Customs -Tariff

Extract

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 43/2017 Customs New Delhi, the 30th June, 2017 G.S.R.778 (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:- S.No. Notification No. and Date Amendments (1) (2) (3) 1 84/1971-Customs, dated the 11 th September, 1971 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3 , shall be substituted. 2 46/1974-Customs, dated the 25 th May, 1974 In the said notification, for the words and figures additional duty leviable thereon under section 3 , the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3 , shall be substituted. 3 241/1982-Customs, dated the 04 th November, 1982 In the said notification, in the Table, in column(3), (a) In (i) for the words duty of customs , the words, brackets and figures, duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , the integrated tax leviable thereon under sub-section (7) of section 3 of the said tariff Act , shall be substituted. (b) In (ii), for the for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax under sub-section (7) of section 3 , shall be substituted. 4 326/1983-Customs, dated the 23 rd December, 1983 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax under sub-section (7) of section 3 , shall be substituted. 5 183/86-Customs, dated 01 st March 1986 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax under sub-section (7) of section 3 , shall be substituted. 6 207/1989-Customs, dated the 17 th July, 1989 In the said notification, for additional duty leviable thereon under section 3, wherever it occurs, integrated tax leviable thereon under sub-section (7) of section 3 shall be substituted. 7 157/1990-Customs, dated the 28 th March, 1990 In the said notification, for additional duty leviable thereon under section 3, wherever it occurs, integrated tax and goods and services compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 , shall be substituted. 8 104/1994-Customs, dated the 16 th March, 1994 In the said notification, for the words and figures additional duty leviable thereon under section 3 of the said Customs Tariff Act, the words, brackets and figures, integrated tax leviable thereon under subsection (7) of section 3, shall be substituted. 9 134/1994-Customs, dated the 22 nd June, 1994 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 10 146/1994-Customs, dated the 13 th July, 1994 In the said notification; (i) the words and figures and from thewhole of the additional duty leviable thereon under section 3 of the second mentioned Act, shall be omitted. (ii) in the Table, S. Nos. 4, 5, 6, 11 and the entries relating theretoshall be omitted. 11 148/1994-Customs, dated the 13 th July, 1994 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 12 151/1994-Customs, dated the 13 th July, 1994 In the said notification; (i) for the words and figures additional duty leviable thereon under section, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. (ii) in the Table, against S. No. in column (1), for the word Fuel , the words Fuel other than Aviation Turbine Fuel shall be substituted. 13 153/1994-Customs, dated the 13 th July, 1994 In the said notification,; i. for the words and figures additional duty leviable thereon under section the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3 shall be substituted. ii. in the Table, S. No. 6 and the entries relating thereto shall be omitted. 14 154/1994-Customs, dated the 13 th July, 1994 In the said notification, for the words and figures additional duty leviable thereon under section 3 the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 15 158/1995-Cusotms, dated the 14 th November, 1995 In the said notification,- i. for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. ii. For the words officer of Central Excise the words officer of Customs shall be substituted. iii. In the Table, in column (3), S.No. 4(a) for the words factory under Central Excise control following the following the procedure laid down under rule 173MM of the Central Excise Rules,1944 the word premises registered under relevant Goods and Services Act shall be substituted. 16 38/1996-Customs, dated the 23 rd July, 1996 In the said notification, i. for the words and figures additional duty leviable thereon under section 3 the words, brackets and figures, 1 [integrated tax and goods and services tax compensation cess] leviable thereon 2 [respectively under sub-section (7) and (9)] of section 3 shall be substituted. ii. in the Table, in S.No. 1, in column (2), item numbers(a), (f), (g) and the entries relating thereto shall be omitted. 17 39/1996-Customs, dated the 23 rd July, 1996 In the said notification, i. the words and figures and from thewhole of the additional duty leviable thereon under section 3 of the second mentioned Act, shall be omitted. ii. in the Table, S. Nos. 1, 2, 4, 6, 8, 44, 45 and the entries relating thereto shall be omitted. 18 43/1996-Customs, dated the 23 rd July, 1996 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 19 51/1996-Customs, dated the 23 rd July, 1996 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 20 22/2003-Customs, dated the 04 th February, 2003 In the said notification; i. For the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. ii. in the Table, S. No. 9 and the entries relating thereto shall be omitted. 21 121/2003-Customs, dated the 01 st August, 2003 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 22 130/2010-Customs, dated the 23 rd December, 2010 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 23 26/2011-Customs, dated the 01 st March, 2011 In the said notification,- i. for the words and figures additional duty leviable thereon under section 3 the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. ii. in the Table, S. Nos. 1 and 5 and the entries relating thereto shall be omitted. 24 10/2014-Customs, dated the 12 th May, 2014 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, 3 [integrated tax and goods and services tax compensation cess] leviable thereon 4 [respectively under sub-section (7) and (9)] of section 3 shall be substituted. 25 08/2016-Customs, dated the 05 th February, 2016 In the said notification, for additional duty leviable thereon under section 3, wherever it occurs, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 26 17/2017-Customs, dated the 21 st April, 2017 In the said notification, for the words and figures additional duty leviable thereon under section 3, the words, brackets and figures, integrated tax leviable thereon under sub-section (7) of section 3, shall be substituted. 2. This notification shall come into force with effect from the 1st day of July, 2017. (F. No. 354/119/2017-TRU) (Ruchi Bisht) Under Secretary to the Government of India Note: 1. The principal notification No. 84/1971-Customs, dated the 11th September, 1971 was published in the Gazette of India, Extraordinary vide G.S.R. 1334(E), dated the 11th September, 1971 . It was last amended by notification No. 101/1995-Customsdated the 26th May, 1995, which was published in the Gazette of India, Extraordinary, vide G.S.R. 428(E), dated the 26th May, 1995 . 2. The principal notification No. 46/1974-Customs, dated the 25th May, 1974 was published in the Gazette of India, Extraordinary, vide G.S.R. 503(E), dated the 25th May, 1974 . It was last amended by notification No. 101/1995-Customsdated the 26th May, 1995, which was published in the Gazette of India, Extraordinary; vide G.S.R. 428(E), dated the 26th May, 1995 . 3. The principal notification No. 241/1982-Customs, dated the 04th November, 1982 was published in the Gazette of India, Extraordinary, vide G.S.R. 661(E), dated the 04th November, 1982 . It was last amended by notification No. 101/1983-Customs dated the 05th April, 1983, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 316(E), dated the 05th April, 1983. 4. The principal notification No. 326/1983-Customs, dated the 23rd December, 1983 was published in the Gazette of India, Extraordinary, vide G.S.R. 912(E), dated the 23rd December, 1983 . It was last amended by notification No. 101/1995-Customsdated the 26th May, 1995, which was published in the Gazette of India, Extraordinary, vide G.S.R. 428(E), dated the 26th May, 1995 . 5. The principal notification No. 183/1986-Customs, dated the 1st March, 1986 was published in the Gazette of India, Extraordinary, vide G.S.R. 383 (E), dated the 1st March, 1986 . It was last amended by notification No. 48/1996-Customsdated the 23rd July, 1996, which was published in the Gazette of India, Extraordinary, vide G.S.R. 300(E), dated the 23rd July, 1996 . 6. The principal notification No. 207/1989-Customs, dated the 17th July, 1989 was published in the Gazette of India, Extraordinary, vide G.S.R. 702(E), dated the 17th July, 1989 . It was last amended by notification No. 70/2005-Customs dated the 19th July, 2005, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 483(E), dated the 19th July, 2005 . 7. The principal notification No. 157/1990-Customs, dated the 28th March, 1990 was published in the Gazette of India, Extraordinary, vide G.S.R. 405(E), dated the 28th March, 1990 . It was last amended by notification No. 58/2016-Customsdated the 05th October, 2016, which was published in the Gazette of India, Extraordinary; vide G.S.R. 956(E), dated the 05th October, 2016 . 8. The principal notification No. 104/1994-Customs, dated the 16th March, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 319(E), dated the 16th March, 1994 . It was last amended by notification No. 101/1995-Customsdated the 26th May, 1995, which was published in the Gazette of India, Extraordinary; vide G.S.R. 428(E), dated the 26th May, 1995 . 9. The principal notification No. 134/1994-Customs, dated the 22nd June, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 525(E), dated the 22nd June, 1994 . It was last amended by notification No. 119/95-Customs dated the 06th July, 1995, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 539(E), dated the 06th July, 1995 . 10. The principal notification No. 146/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 575(E), dated the 13th July, 1994 . It was last amended by notification No. 48/2013-Customs dated the 30th October, 2013, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 713(E), dated the 30th October, 2013 . 11. The principal notification No. 148/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 577(E), dated the 13th July, 1994 . It was last amended by notification No. 56/2011-Customs dated the 07th July, 2011, which was published in the Gazette of India, Extraordinary; vide G.S.R. 518(E), dated the 07th July 2011 . 12. The principal notification No. 151/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 580(E), dated the 13th July, 1994 . It was last amended by notification No. 101/95-Customs dated the 26th May, 1995, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 428(E), dated the 26th May, 1995 . 13. The principal notification No. 153/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 582(E), dated the 13th July, 1994 . It was last amended by notification No. 21/2006-Customs dated the 01st March, 2006, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 122(E), dated the 01st March, 2006 . 14. The principal notification No. 154/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 583(E), dated the 13th July, 1994 . It was last amended by notification No. 109/2009-Customs dated the 24th September, 2009, which was published in the Gazette of India, Extraordinary; vide G.S.R. 701(E), dated the 24th September, 2009 . 15. The principal notification No. 158/1995-Customs, dated the 14th November, 1995 was published in the Gazette of India, Extraordinary, vide G.S.R. 744(E), dated 14th November, 1995 . It was last amended by notification No. 60/2012-Customsdated the 06th December, 2012 which was published in the Gazette of India, Extraordinary; vide G.S.R. 880(E), dated the 06th December, 2012 . 16. The principal notification No. 38/1996-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 290(E), dated the 23rd July, 1996 . It was last amended by notification No. 41/2012-Customs dated the 14th June, 2012 which was published in the Gazette of India, Extraordinary; vide G.S.R. 446(E), dated the 14th June, 2012 . 17. The principal notification No. 39/1996-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 291(E), dated the 23rd July, 1996 . It was last amended by notification No. 33/2016-Customs dated the 17th May, 2016 which was published in the Gazette of India, , Extraordinary, vide G.S.R. 526(E), dated the 17th May, 2016 . 18. The principal notification No. 43/1996-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 295(E), dated the 23rd July, 1996 . 19. The principal notification No. 51/1996-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 303(E), dated the 23rd July, 1996. It was last amended by notification No. 24/2014-Customs dated the 11th July, 2014 which was published in the Gazette of India, , Extraordinary, vide G.S.R. 471(E), dated the 11th July, 2014 . 20. The principal notification No. 22/2003-Customs, dated the 04th February, 2003 was published in the Gazette of India, Extraordinary, vide G.S.R. 78(E), dated the 04th February, 2003 . It was last amended by notification No. 15/2011-Customs dated the 01st March, 2011 which was published in the Gazette of India, Extraordinary; vide G.S.R. 141(E), dated the 01st March, 2011 . 21. The principal notification No. 121/2003-Customs, dated the 01st August, 2003 was published in the Gazette of India, Extraordinary, vide G.S.R. 623(E), dated the 01st August, 2003 . 22. The principal notification No. 130/2010-Customs, dated the 23rd December, 2010 was published in the Gazette of India, Extraordinary, vide G.S.R. 1008(E), dated the 23rd December, 2010 . 23. The principal notification No. 26/2011-Customs, dated the 01st March, 2011 was published in the Gazette of India, Extraordinary, vide G.S.R. 152(E), dated the 01st March, 2011 . It was last amended by notification No. 14/2015-Customs dated the 31st March, 2015, which was published in the Gazette of India, Extraordinary; vide G.S.R 242(E), dated the 31st March, 2015 . 24. The principal notification No. 10/2014-Customs, dated the 12th May, 2014 was published in the Gazette of India, Extraordinary, vide G. S.R. 335(E), dated the 12th May, 2014 . 25. The principal notification No. 08/2016-Customs, dated the 05th February, 2016 was published in the Gazette of India, Extraordinary, vide G.S.R. 147(E), dated the 05th February, 2016 . 26. The principal notification No. 17/2017-Customs, dated the 21st April, 2017 was published in the Gazette of India, Extraordinary, vide G.S.R. 400(E), dated the 21st April, 2017 . ************ Notes: 1. Corrected vide Notification Dated 22-7-2017 , before it was read as, integrated tax 2. Corrected vide Notification Dated 22-7-2017 , before it was read as, under sub-section (7) 3. Corrected vide Notification Dated 22-7-2017 , before it was read as, integrated tax 4. Corrected vide Notification Dated 22-7-2017 , before it was read as, under sub-section (7)

F. No. 354/119/2017-TRU - G.S.R. 941(E). - Dated: 22-7-2017 - Customs -Tariff - Corrigendum – Notification No. 43/2017-Customs, dated the 30th June, 2017
17/2017 - Dated: 21-4-2017 - Customs -Tariff - Exemption to goods when imported into India by or along with a unit of the Army, the Navy, the Air Force or the Central Paramilitary Forces on the occasion of its return to India after a tour of service abroad, from basic customs duty (BCD), CVD and SAD subject to the specified conditions
08/2016 - Dated: 5-2-2016 - Customs -Tariff - Exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II.
10/2014 - Dated: 12-5-2014 - Customs -Tariff - Agreement between the India-Taipei Association in Taipei (ITA) and the Taipei Economic and Cultural Center in India (TECC) on the FICCI / TAITRA Carnet for the Temporary Admission of Goods
26/2011-Customs - Dated: 1-3-2011 - Customs -Tariff - Exempts work of art imported for exhibition in a public museum or national institution
130/2010 - Dated: 23-12-2010 - Customs -Tariff - Exemption from Additional duty on specified goods by designated airlines when imported from specified countries
121/2003 - Dated: 1-8-2003 - Customs -Tariff - Exemption to equipments and consumbles when imported into India by the Inspection Team of the Organisation of Prohibition of Chemical Weapons
022/2003 - Dated: 4-2-2003 - Customs -Tariff - Exemption to the specified goods, works of art, antiques, paper money, wollen apparels etc. received as gift by Indian Red Cross etc
51/1996 - Dated: 23-7-1996 - Customs -Tariff - Exemption to research equipments imported by public funded research institutions or a university of an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, non commercial institutions etc
43/1996 - Dated: 23-7-1996 - Customs -Tariff - Exemption to specified goods exported from India and re-imported after being subjected to specified processes
39/1996 - Dated: 23-7-1996 - Customs -Tariff - Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes
38/1996 - Dated: 23-7-1996 - Customs -Tariff - Exemption to specified goods imported from Bhutan, Nepal, Bangladesh and China
158/1995 - Dated: 14-11-1995 - Customs -Tariff - Exemption to Goods when re-imported into India for repairs or for re-conditioning
154/1994 - Dated: 13-7-1994 - Customs -Tariff - Exemption to Commercial samples and advertising materials and price lists imported in accordance with the International Convention drawn up at Geneva on 7.11.1952 and for export order
153/1994 - Dated: 13-7-1994 - Customs -Tariff - Exemption to goods of foreign origin for repairs and returns, theatrical equipments, pontoons, photographic filming, sound recording and radio equipments etc.
151/1994 - Dated: 13-7-1994 - Customs -Tariff - Exemption to aircraft equipments, engine and spare parts, specified catering and ground equipment, fuel in tanks of aircrafts and lubricating oils by Indian Air Lines, Indian Air Force and United Arab Airlines
148/1994 - Dated: 13-7-1994 - Customs -Tariff - Exemption to specified goods imported by Charitable Organisations, Red Cross Society and Cooperative for American Relief Everywhere (CARE)
146/1994 - Dated: 13-7-1994 - Customs -Tariff - Exemption to specified sports goods imported by National Sports Federation or by a Sports person of outstanding eminence for training
134/1994 - Dated: 22-6-1994 - Customs -Tariff - Exemption to goods imported for carrying out repairs etc
104/1994 - Dated: 16-3-1994 - Customs -Tariff - Exemption to containers of durable nature
157/1990 - Dated: 28-3-1990 - Customs -Tariff - Exemption to specified goods imported for display or exhibition, fair demonstration etc
207/1989 - Dated: 17-7-1989 - Customs -Tariff - Exemption to Foodstuffs and provisions by foreign nationals.
183/1986 - Dated: 1-3-1986 - Customs -Tariff - Exemption from additional duty to baggage
326/1983 - Dated: 23-12-1983 - Customs -Tariff - Exemption to articles of gift imported as baggage by Union or State Ministers, public servants and foreign diginitaries
241/1982 - Dated: 4-11-1982 - Customs -Tariff - Conditional Exemption to specified goods on their import into India and export out of India for execution of a contract -
046/1974 - Dated: 25-5-1974 - Customs -Tariff - Exemption to Pedagogic materials imported by educational institutions, etc
084/1971 - Dated: 11-9-1971 - Customs -Tariff - Exemption to temporary import of Scientific equipments etc. by Non profit making scientific and educational institutions