Castor oil cake — Manufactured from indigenous castor oil seeds and plant and machinery in SEZ - 113/2003 - Customs -Tariff

Castor oil cake - Manufactured from indigenous castor oil seeds and plant and machinery in SEZ 22 nd July, 2003 . Notification No. 113 /2003-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts castor oil cake falling under item 23 06 9017 1 [and castor de-oiled cake falling under item 2306 9027] of the First Schedule to the said Customs Tariff Act, when manufactured from indigenous castor oil seeds on indigenous plant and machinery by a unit in special economic zone, which was in existence prior to the 1 st day of November, 2000 and brought to domestic tariff area in accordance with the provisions of 2 [ the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006, ] from the whole of the duty of customs leviable thereon under the said First Schedule and the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act, 3 [Provided that exemption contained in this notification shall not apply in the cases where castor oil cake falling under item 2306 90 17 and castor de-oiled cake falling under item 2306 90 27 of the First Schedule to the said Customs Tariff Act are manufactured out of inputs on which duty drawback or benefit under Duty Entitlement Passbook (DEPB) schemes or any other export benefit as admissible under the Foreign Trade Policy has been availed of either by the unit in special economic zone or by the supplier of inputs, as the case may be. ] 2. This notification shall come into force on and from the 4 [ 11 th day of May, 2004 .]. 6 [ 3. Nothing contained in this notification shall have effect after the 8 [ 31st March, 2026 ] . ] 5 [ Explanation . - For the purpose of this notification 'Special Economic Zone' means Special Economic Zone as notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) .]. D.S. Garbyal Under Secretary to the Government of India F. No. 314/24/2001 -FTT ------------------------------------------ Notes:- (As amended by Notification Nos.129/03, 151/03, 169/03, 180/03, 45/04, 50/04, 58/04 87/04, 16/2007 dated 21/2/2007 and 118/2007 dated 17/12/2007 ) 1. (after the words and figures castor oil cake falling under item 23069017 the words and figures and castor de-oiled cake falling under item 2306 9027 has been inserted vide Notification No. 118/2007 dated 17/12/2007 ) 2. (In the said notification,- In paragraph 1, for the words Foreign Trade Policy the words, figures and brackets the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006 has been substituted vide Notification No. 16/2007 dt. 21.2.2007). 3. (Above Proviso has been inserted vide Notification No. 118/2007 dated 17/12/2007 ) 4. (In the said notification, in the paragraph 2, for the figures, letters and words 1st day of May, 2004 , the figures, letters and words 11 th day of May, 2004 has been substituted vide Notification No. 58/2004 dt. 30.4.2004). 5. (In the said notification for the Explanation , the following Explanation has been substituted, namely vide Notification No. 16/2007 dt. 21.2.2007). 6. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 7. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 8. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 7 [ 30th September, 2024 ]