This Notification amends Notfi Nos. 138/91-Cus, dt.22nd Oct, 1991, 140/91-Cus, dt.22nd Oct, 1991, 95/93-Cus, dt.2nd Mar, 1993, 96/93-Cus, dt.2nd Mar, 1993, 153/93-Cus, dt.13th Aug, 1993, 126/94-Cus, dt.3rd Jun,1994, 133/94-Cus, dt.2nd Jun1994, 196/94-Cus, dt.8th Dec,1994 & 53/97-Cus, dt.3rd Jun 1997 - 071/2000 - Customs -Tariff

This Notification amends Notification Nos. 138/91-Customs, dated the 22nd October, 1991, 140/91-Customs, dated the 22nd October, 1991, 95/93-Customs, dated the 2nd March, 1993, 96/93-Customs, dated the 2nd March, 1993, 153/93-Cus, dated 13th August, 1993, 126/94-Customs dated the 3rd June,1994, 133/94-Customs, dated the 2nd June,1994, 196/94-Customs, dated the 8th December, 1994 and 53/97-Customs, dated the 3rd June,1997. 22.May, 2000 Notification No.71 /2000-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shali be further amended in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Notification No. and Date Amendment (1) (2) (3) 1. 138/91 Customs, dated the 22nd October, 1991. In the said notification, - (a) in the first paragraph, for the words " or data management for export out of India", the words and brackets 'data management or call center services for export out of India (hereinafter referred to as "the said activities")' shall be substituted; (b) in condition (2), for the words "the development of software, data entry and conversion, data processing, data analysis and control or data management", the words " the said activities" shall be substituted; (c) in condition (3), for the words " or data management done wholly or partly", the words " data management done or call centre services rendered wholly or partly" shall be substituted; (d) in condition (4), - (i) in clause (a), for the words "development of software, data entry and conversion, data processing, data analysis and control or data management", the words "said activities" shall be substituted; (ii) in clause (c), for the portion beginning with the words " ail software developed", and ending with the words "with prior approval of Assistant Commissioner", the following shall be substituted, namely:- "all software developed, data entered, conversion done, data processed, data analysed and controlled, data management done or call services rendered; or transfer such developed software, data entered and converted, data processed, data analysed and controlled, data management done or call services rendered to any unit within the same complex with prior approval of Assistant Commissioner"; (e) in condition (6), after clause (a), the following proviso shall be inserted , namely :- " Provided that in the case of capital goods, the. Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions as he may specify, permit destruction of such capital goods without payment of duty inside the complex, or outside the said complex, where it is not possible or permissible to destroy the same within the said complex, in the presence of custom officer."; (f) in condition (9), - (i) for the portion beginning with the words " used for the development of software", and ending with the words " even if not exported out of India", the following shall be substituted, namely: - " used for the development of software, data entry and conversion, data processing, data analysis and control, data management or rendering of call centre services within the complex and such software, data entry and conversion, data processing, data analysis and control, data management or call centre services even if not exported out of India"; (ii) in the proviso, for the words "or data management", the words "data management or call centre services" shall be substituted; (g) for condition (12), the following shall be substituted, namely:- "(12). The telematic infrastructure equipment, if any, imported by the importer, may also be utilised for export by other units engaged in the said activities."; (h) in condition (13), for the portion beginning with the words " development of software" and ending with the words" data management", the words "the said activities" shall be substituted; (i) In paragraph 2, for the words" or data management units in the complex", the words "data management or call centre services rendering units in the complex" shall be substituted; (j). in paragraph 3, for the words "development of computer software, data entry and conversion, data processing, data analysis and control or data management", the words '' said activities" shall be substituted; ( k) in the TABLE,- (i) for serial number 1, the following shall be substituted namely:- " 1. Capital goods and accessories thereof ; (ii) for serial number 7, the following shall be substituted, namely:- 7. Office equipment including PABX, fax machine, video projection system, spares and consumables thereof; 8. Captive power plants or diese! generating sets or transformers as recommended by the Chief Executive of the Software Technology Park Society/Designated Officer. 9. Accessories, spares and consumables for goods at serial number 8 above as approved by the Assistant Commissioner or Deputy Commissioner of Customs. 10. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, teleconference equipment, servo control system, panels for electricals, air-conditioners and security systems. 11. Spares and consumables for goods specified at serial number 10 above"; 2. 140/91-Customs, dated the 22nd October, 1991 In the said notification, - (a) in the first paragraph, for the words "or data management for export out of India", the words and brackets 'data management or call centre services for export out of India (hereinafter referred to as "the said activities")' shall be substituted; (b) in condition (2), for the words "the development of software, data entry and conversion, data processing,, data analysis and control or data management" , the words " the said activities" shall be substituted; (c) in condition (3), for the words "or data management done wholly or partly", the words "data management done or call centre services rendered wholly or partly" shall be substituted; (d) in condition (4), - (i) in clause (a), for the words "development of software, data entry and conversion; data processing, data analysis and control or data management", the words "said activities" shall be substituted; (ii) in clause (c), for the words "or data management done", the words "data management done or call services rendered" shall be substituted; (e) in condition (5), after clause (a), the following proviso shall be inserted , namely :-" Provided that sn the case of capital goods, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions as he may specify, permit destruction of such capita! goods without payment of duty inside the unit , or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of custom officer."; (f) in condition ( 9), - (i) for the portion beginning with the words "used for the development of software" and ending with the words "even if not exported out of India", the following shall be substituted, namely:- " used for the development of software, data entry and conversion, data processing, data analysis and control, data management or rendering of call centre services within the unit and such software, data entry and conversion, data processing, data analysis and control, data management or call centre services even if not exported out of India"; (ii) in the proviso, for the words "or data management", the words "data management or call centre services" shall be substituted;. (g) for condition (12), the following shall be substituted, namely:- " (12). The telematic infrastructure equipment, if any, imported by the importer, may also be utilised for export by other units engaged in the said activities."; (h) in condition (13), for the portion beginning with the words "development of software", and ending with the words "data management", the words " the said activities" shall be substituted; (i). in paragraph 2, for the words "development of computer software, data entry and conversion, data processing, data analysis and control or data management", the words " said activities" shall be substituted; (j) in the TABLE,- (i)for serial number 1, the following shall be substituted namely:- " 1. Capital goods and accessories thereof ; (ii) for serial number 7, the following shall be substituted , namely:- 7. Office equipment including PABX, fax machine, video projection system, spares and consumables thereof; 8. Captive power plants or diesel generating sets or transformers as recommended by the Chief Executive of the Software Technology Park Society/Designated Officer. 9. Accessories, spares and consumables for goods at serial number 8 above as approved by the Assistant Commissioner or Deputy Commissioner of Customs. 10. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, teleconference equipment, servo control system, panels for electricals, air-conditioners and security systems. 11. Spares and consumables for goods specified at serial number 10 above". 3. 95/93-Customs, dated the 2nd March, 1993. In the said notification, - (a) in condition (15), in clause (c), for the figures, letters and words " 15th July, 1998 or cleared ", the figures, letters, words and brackets " 15th July, 1998 or cleared to the warehouses authorised to carry out manufacturing process or other operations under section 65 of the Customs Act, 1962 ( 52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966 or cleared." shall be substituted; (b) in condition (16), after sub-condition (iii), the following shall be inserted, namely:- "(iv) the capital goods, if such capital goods are destroyed within the complex or outside the said complex ,where it is not possible or permissible to destroy the same within the said complex, in the presence of custom officer"; (c) In the TABLE, - (i) for serial number 4, the following shall be substituted " 4. Spares and accessories of capita! goods"; (ii) after serial number 5, the following shall be inserted, namely - "5A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, teleconference equipment, servo control system, security systems, panels for electricals and air-conditioners. 5B. Spares and consumables for goods specified at serial number 5A above."; (iii) for serial number -10, the following shall be substituted, namely: - " 10. Office equipment, including PABX, fax machine, video projection system, spares and consumables thereof."; (iv) for serial number 12, the following shall be substituted, namely:- " 12. Captive power plants including captive generating sets and transformers as recommended by the Designated Officer."; (v) serial number 12A shall be omitted; (vi) for serial number 12B, the following shall be substituted, namely: - "12B. Spares, fuels, lubricants, consumables and accessories for captive power plants and captive generating sets and spares, consumables and accessories for transformers as approved by Assistant Commissioner of Customs or Deputy Commissioner of Customs.". 4. 96/93-Customs, dated the 2nd March, 1993. In the said notification, - (a) in condition (15)," in clause (b) in condition (16), after sub-condition (iii) , the following shall be inserted; namely:- "(iv) the capita! goods, if such capital goods are destroyed within the unit or outside the said unit .where it is hot possible or permissible to destroy the same within the said unit, in the presence of custom officer"; (c) In the TABLE,- (i) for serial number 4, the following shall be substituted, namely: - "4. Spares and accessories of capital goods"; (ii) after serial number 5, the following shall be, inserted, namely:- "5A. Uninterrupted power-supply system (UPS), -pollution control equipment, quality assurance equipment, storage systems; special racks for storage, modular furniture, computer furniture, anti-static carpet, tele-conference equipment, servo control system, security systems, panels for electricals and air- conditioners. 5B Spares and consumables for goods specified at serial number 5A above."; (iii) for serial number 10, the following shall be substituted, namely: - "10- Office equipment, including PABX, fax machine, video projection system, spares and consumables thereof."; (iv) for serial number 12, the following shall be substituted, namely: - "12. Captive power plants including captive generating sets and transformers as recommended by the Designated Officer"; (v) serial number 12A shall be omitted; (vi) for serial number 12B, the following shall be substituted, namely: - "12B. Spares, fuels, lubricants, consumables and accessories for captive power plants and captive generating sets and spares, consumables and accessories for transformers as approved by Assistant Commissioner of Customs or Deputy Commissioner of Customs.". 5. 153/93-Cus, dated 13th August, 1993 In the said notification, in the ANNEXURE, after the heading "IV. AUTOMATIC DATA PROCESSING MACHINES AND UNITS FOR THE TELEMATIC EQUIPMENT AT I TO Ill ABOVE" and the entries thereunder, the following shall be inserted, namely:- "V. OTHER ITEMS 1 Uninterrupted Power Supply (UPS) 2. Diesel Generating Set 3. Servo Control System 4. Air-Conditioner 5. Private Automatic Branch Exchange 6. Fax Machine 7. Video Projection System 8. Security System 9. Computer Furniture 10. Tool, Kits and Spares for the goods specified at number 1 to 9 above.". 6. 126/94-Customs dated the 3rd June,1994. In the said notification, - (i) in condition (6), after clause (c), the following shall be inserted, namely:- "(d) permit destruction of the capital goods without payment of duty within the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of custom officer"; (ii) in Annexure-l, after item 14 , the following shall be inserted, namely :- "15. High Speed Diesel for power generating sets as recommended by the Board of Approvals."; 7. 133/94-Customs, dated the 2nd June,1994. In the said notification, - (a) in the first paragraph,- (i) in clause (d), the word "or" shall be added at the end. (ii) after clause (d) , the following clause shall be inserted, namely:-" (e) for tradingas referred to in paragraph 9.21 of the Export and Import Policy."; (b) in condition (7), after sub-condition (iii) and before the Explanation, the following -sub-condition shall be inserted, namely:- "(iv) the capital goods, if such goods are destroyed within the Zone, or outside the said Zone, where it is not possible or permissible to destroy the same within the said Zone, in the presence of- custom officer."; (c) in. paragraph 3, -for the figures, letters and words, "15th July, 1998 or cleared", the figures, letters, words and brackets "15th July, 1998 or cleared to the warehouse authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962( 52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966 or cleared " shall be substituted; (d) in ANNEXURE-1,- (i) against serial number 1, for the word "spares thereof , the words " spares and accessories thereof" shall be substituted; (ii) after serial number 2, the following shall be inserted, namely:- "2A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems; special racks for storage, modular furniture, computer furniture, "anti-static carpet, tele-conference equipment, servo control system, security systems, panels for electricals, and air conditioners. 2B. Spares and consumables for the goods specified at Serial number 2A above."; (iii) for serial number 3, the following shall be substituted, namely- "3. Captive power plant including captive generating sets and transformers as recommended by the Development Commissioner."; (iv) serial number 3A shall be omitted; (v) for serial number 3AA, the following shall be substituted, namely: - "3AA. Spares, fuel, lubricants, consumables and accessories for captive power plants and captive generating sets and spares, consumables and accessories for the transformers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs."; (vi) against serial number 3B, the words "used in the textile units" shall be omitted; (vii) for serial number 4, the following shall be substituted, namely:- " 4. Office equipment including PABX, fax machine, video projection system, spares and consumables thereof." 8. 196/94-Customs, dated the 8th December, 1994 In the said notification,-(a) in condition (8), after clause (a), the following proviso shall be inserted, namely: - " Provided that in the case of capital goods, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions as he may specify, permit destruction of such capital goods without payment of duty inside the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of custom officer."; (b) in THE TABLE, - (i) in serial number 3, the words, figures and letters "up to a capacity of 1000 KVA" shall be omitted; (ii) serial number 3A shall be omitted. (iii) after serial number 12, the following shall be inserted, namely :- " 13. High Speed Diesel for use in the power generating sets as recommended by the Board of Approvals.". 9. 53/97-Customs, dated the 3rd June,1997. in the said notification, - (a) in the first paragraph, for the words "goods or services out of India by hundred per cent Export Oriented Units", the words, figures and brackets "goods or services out of India or for trading of goods for export out of India as referred to in paragraph 9.21 of the Export Import Policy,1997 -2002 notified by the Government of India under the Ministry of Commerce notification No 1/97, dated the 31st March, 1997, as amended from time to time (hereafter referred to as the said Export and Import Policy) by hundred percent Export Oriented units", shall be substituted; (b) in condition (1), for the words, figures, letters and brackets" Export and Import Policy -1st April, 1997 to 31st March, 2002 notified by the Government of India under the Ministry of Commerce Notification No. 1/97, dated the 31st March, 1997( hereafter referred to as the said Export and Import Policy)", the words "said Export and Import Policy" shall be substituted; (c) in condition (7), for the figures, letters and words "15th July, 1998 or cleared" the figures, letters, words and brackets " 15th July, 1998 or cleared to warehouses authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962( 52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966 or cleared", shall be substituted; (d) after condition (12), the following shall be inserted, namely:- "(12A). The Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions as he may specify, permit destruction of capital goods without payment of duty inside the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of custom officer."; (e) in THE TABLE,- (i) - after Serial No. 4, the following shall be inserted, namely:- "4A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, tele-conference equipment, servo control system, security systems, air conditioners and panels for electricals. 4B. Spares and consumables for the items specified at serial number 4A above."; (ii) in serial No. 5, for the words "Spares for capital goods", the words "Spares and accessories for capital goods" shall be substituted; (iii) in Serial No. 10, for the words "Office equipment", the words and letters "Office equipment, including PABX, fax machines, video projection systems," shall be substituted; (iv) in Serial No. 11, for the words, figures and letters "of a capacity exceeding 1000 KVA as recommended by the said Board of Approvals", the words "and transformers as recommended by the Development Commissioner" shall be substituted; (v) Serial No. 11A shall be omitted; (vi) for Serial No. 11 B, the following shall be substituted, namely:- "11B. Spares, fuel, lubricant, consumables and accessories for captive power plant and captive generating sets and spares, consumables and accessories for transformers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs."; (vii) in Serial No. 12, the words "used in the textile units" shall be omitted. (RAJENDRA SINGH) Under Secretary to the Government of India) F. No. 305/33/2000-FTT Note: 1. The principal notification No.138/91 -Customs, dated the 22nd October 1991, was issued vide G.S.R. 639(E), dated the 22nd October 1991, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated the 28th January, 2000. 2. The principal notification No.14Q/91-Customs, dated the 22nd October 1991, was issued videG.S.R. 641 (E), dated the 22nd October 1991, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28th January, 2000. 3. The principal notification No.95/93-Customs, dated the 2nd March 1993, was issued videG.S.R. 254(E), dated the 2nd March, 1993, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28th January, 2000. 4. The principal notification No.96/93-Customs, dated the 2nd March 1993, was. issued vids G.S.R. 255(E), dated the 2nd March 1993, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28 th January, 2000. 5. The principal notification No. 153/93-Cus, dated the 13th August, 1993 was issued vide GSR 554(E) dated 13th August, 1993 and was last amended by notification No. 55/99-Cus,dated the 7th May, 1999 issued vide GSR 322(E) dated the 7th May, 1999. 6. The principal notification No.126/94-Customs, dated the 3rd June 1994, was issued vide G.S.R.488(E), dated the 3rd June 1994, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G,S.R.74(E), dated 28th January, 2000. 7. The principal notification No.133/94-Customs, dated the 22nd June 1994, was issued videG.S.R. 525(E), dated the 22nd June 1994, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28th January, 2000. 8. The principal notification No.196/94-Customs, dated the 8th December 1994, was issued vide G.S.R, 856, dated the 8th December 1994, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28, January, 2000. 9. The principal notification No.53/97-97-Customs, dated the 3rd June, 1997, was issued vide G.S.R. 302(E), dated the 3rd June 1997, and was last amended by notification number 9/2000-Customs, dated the 28th January, 2000, issued vide G.S.R.74(E), dated 28th January,'2000.