Goods specified if exported under claim for drawback are likely to be smuggled back into India - Supersession Notification No. 49-Customs (G.S.R. 225), dated the 1st February, 1963 - G.S.R. 1318 - Customs -Tariff

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 1st October, 1977 CUSTOMS G.S.R. 1318.- Whereas the Central Government is of the opinion that the goods specified in the Table below, if exported under claim for drawback, are likely to be smuggled back into India; Now, therefore, in exercise of the powers conferred by sub-section (2) of section 76 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of Government of India in the Ministry of Finance (Department of Revenue) No. 49-Customs (G.S.R. 225), dated the 1st February, 1963, the Central Government hereby directs that drawback of import duty shall not be allowed in respect of such goods. TABLE (1) Any good exported to any place in Bhutan. (2) Any goods exported to any place in Nepal. (3) Any goods exported by land to any place in 10 [ Myanmar ] , Tibet or Sinkiang. 1 [ 2. Nothing contained in this notification shall apply, - (a) if any such goods are exported under claim for drawback to any place in 5 [ Nepal, Bhutan, and Myanmar ] against irrevocable letters of credit in freely con-vertiable currency established by 5 [ Nepalese, Bhutanese and 11 [ Myanmarese ]] importers in favour of Indian exporters for the value of such goods; or 2 [ (aa) if any such goods are exported under claim for drawback to any place in 5 [ Nepal, Bhutan, and Myanmar ] for supplies to projects financed by any United Nations Agency of the International Bank for Reconstruction and Development or the International Development Association or the Asian Development Bank or any other multilateral agency of the like nature and for which payment is received in freely convertible currency. ] (b) if any such goods as are specified in the Annexure below (hereinafter referred to as the capital goods ) are exported under claim for drawback to any place in Nepal. against any global tender invited by His Majesty's Government of Nepal and for which payment is received in Indian currency, subject to the conditions that - (i) a certificate duly signed by the concerned bank in India is produced showing that the payment in freely convertible currency or, as the case may be, in Indian currency, has been duly received by the said bank; and (ii) where any such export takes place through a land customs station, such export shall be only through the land customs station at 6 [ Jogbani, Nautanwa, Raxaul, Darranga 14 [ Jaigaon, Moreh, Nepalgunj Road or Barhni ]] . 7 [ (c) if any petroleum product is exported by M/s. Indian Oil Corporation Ltd., India, through any of the appointed land customs stations under claim for drawback, to M/s. Nepal Oil Corporation Ltd., Nepal, for which payment for price is received in Indian currency and where such products are exported only through the land customs station at Panitanki, Raxaul, Jogbani, Sonauli, Rupedya, 15 [ Gauriphanta, Dharchula, Bhithamore and Barhni ] . ] ANNEXURE The Capital goods : Goods, that is to say, all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment as well as auxiliary equipment (including those required for research and development purposes, testing and quality control), required by an investor for production of goods or for rendering services, including those for replacement or expansion. 12 [ Provided that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal. ] Explanation . - For the purpose of this notification, freely convertible currency means Australian Dollars, 8 [ **** ] Baharin Dinars, 8 [ **** ] Canadian Dollars 9 [ Euro ] , 8 [ **** ] Hongkong Dollars, Italian Lire, Japanese Yen, Knwaiti Dinars, Malaysian Dollars, 8 [ **** ] Pounds Sterling, Singapore Dollars, 8 [ **** ] and U.S.A. Dollars and includes Indian currency bought by the Asian Development Bank by payment to the Reserve Bank of India in foreign exchange. ] [No. 208 F. No. 552/7-M/77-L.C.I] N. KRISHNAMURTHY, Under Secy. ********* Notes 1. Substituted vide Notification No. 375/87-Cus. dated 10-12-1987 before it was read as 2. Nothing contained in this notification shall apply- (a) if any such goods arc expected under claim for drawback to any place in Nepal against irrevocable letters of credit in U.S. dollars or pound sterling established by Nepalese importers in favour of Indian exporters for the value of such goods; and (b) if a certificate duly signed by the concerned bank in India is produced showing that 'he payment in the currency mentioned in clause (a) has been duly received by the said bank : Provided that where any such export takes place through a land customs station, such export shall be only through the land customs stations at Jogbani, Nautanwa or Raxaul. 2. Inserted vide Notification No. 46/88-Cus. (N.T.) dated 27-6-1988 3. Substituted vide Notification No. 100/94-Cus. dated 3-3-1994 before it was read as Nepal Nepalese 4. Substituted vide Notification No. 100/94-Cus. dated 3-3-1994 before it was read as jobani, Nautanwa or Raxaul 5. Substituted vide Notification No. 5/95-Cus. (N.T.) dated 4-1-1995 before it was read as 3 [ Nepal and Bhutan ] 3 [ Nepalese and Bhutanese ] 6. Substituted vide Notification No. 5/95-Cus. (N.T.) dated 4-1-1995 before it was read as 4 [ Jogbani, Nautanwa, Raxaul, Darranga or Ultapani ] 7. Inserted vide Notification No. 39 / 2003 - Customs (N.T.) dated 19-06-2003 8. Omitted vide Notification No. 24/2009-CUSTOMS (N.T.) New Delhi, the 03-03-2009 before it was read as Austrain Schillings , Belgian Francs , Danish Kroners , Deutsche Marks , French Frances , Netherlands Guilders , Norwegian Kroners , Swedish Kroners , Swiss Francs 9. Inserted vide Notification No. 24/2009-CUSTOMS (N.T.) New Delhi, the 03-03-2009 10. Substituted vide Notification No. 24/2009-CUSTOMS (N.T.) New Delhi, the 03-03-2009 before it was read as Burma 11. Substituted vide Notification No. 24/2009-CUSTOMS (N.T.) New Delhi, the 03-03-2009 before it was read as Burmese 12. Inserted vide Notification No. 13/2011 - Customs (N.T.) dated 24-02-2011 13. Substituted vide Notification No. 101/2013-Customs (N.T.) dated 27-09-2013 before it was read as Jaigaon or Moreh 14. Substituted vide Notification No. 01/2019-Customs (N.T.) dated 03-01-2019 before it was read as 13 [ Jaigaon, Moreh or Nepalgunj Road ] 15. Substituted vide NOTIFICATION No. 106/2022-Customs (N.T.) dated 12-12-2022 before it was read as, Gauriphanta and Dharchula