TMI BlogAmendments to various Customs NotificationsX X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in condition (xvii), - (i) in sub-condition (d), for the words "Gem and Jewellery Export Promotion Council", the words "Development Commissioner" shall be substituted; (ii) in the proviso, for the words and figures "duty of 10% ad valorem, or at zero rate of duty", the words and figure "duty of 5 % ad valorem" shall be substituted. 2. 277/90-Cus, dated the 12th December,1990 In the said notification, in the first paragraph,- (a) condition (ii) shall be omitted; (b) in condition (xv), for the words " Trivandrum and Delhi", the words "Thiruvnananthapuram, Delhi and Bangalore" shall be substituted; (c) in condition (xvi),- (i) in sub-condition (c), for the words "Gem and Jewellery Export Promotion Council", the words "Development Commissioner" shall be substituted; (ii) in the proviso, for the words and figures "duty of 10% ad valorem, or at zero rate of duty", the words and figure "duty of 5% ad valorem" shall be substituted. 3. 177/94-Cus, dated the 21st October, 1994 In the said notification, in the first paragraph,- (a) in condition (7), - (i) in sub-condition (iv), for the words "Gem and Jewellery Export Prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch software, data entry and conversion, data processing, data analysis and control data management is non-excisable, customs duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture or development of such software, data entry and conversion, data processing, data analysis and control data management, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such software, data entry and conversion, data processing, data analysis and control data management:"; (b) in the Table, after serial number 11, the following shall be inserted, namely:- "12. Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods. 13. Any other item required in relation to production of export goods with the prior approval of Inter- Ministerial Standing Committee.". 6. 95/93-Cus, dated the 2nd March,1993. In the said notification,- (a) in the first paragraph,- (i) in condition (7), in the proviso, for the words and figures "duty of 15% ad valorem", the words and figure "duty of 5% ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the following shall be substituted, namely;- "custom duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture or development of such hardware or software (including rejects, waste and scrap material arising in the course of manufacture and development of such electronic hardware or software), which would have been paid, but for the exemption under this notification, shall be payable at the time of clearance of such electronic hardware or software (including rejects, waste and scrap material arising in the course of manufacture and development of such hardware or software);"; (iii) after condition (16), the following shall be inserted, namely;- "(17) The Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions or limitations as may be specified by him in this behalf, and subject to approval of the Inter-Ministerial Standing Committee, permit the goods imported or procured by the unit or goods partially processed or manufactured or packaged therefrom to be taken out of India for the purpose of processing if such processing is not available in India, without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the customs duty leviable on such articles as if imported as such", the following shall be substituted, namely:- " customs duty equal in amount to that leviable on inputs obtained under this notification and used for the purpose of production, manufacture, processing or packaging of such articles, which would have been paid, but for the exemption under this notification, shall be payable at the time of clearance of such articles"; (c) in paragraph 4, in the proviso, for the words and figures " duty of 10% ad valorem or at zero rate of duty", the words and figure " duty of 5% ad valorem" shall be substituted; (d) in Annexure-I, after Sl. No. 14, the following shall be inserted, namely:- " 15. Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods. 16. Any other item required in relation to production of export goods with the prior approval of the Board of Approval.". 10. 196/94-Customs, dated the 8th December, 1994. In the said notification, in the first paragraph,- (i) in condition (6), for the words "on payment of duty of customs on imported goods used for the purpose of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000-Cus, dated the 5th May, 2000 In the said notification,- (a) for the words "when imported into India by nominated agencies or status holders", the words "when imported into India by nominated agencies, status holders, or exporters of three years' standing having an annual average turnover of five crore rupees during the preceding three licensing years" shall be substituted; (b) in the second proviso, for the words "Provided further that in the case of import by status holders", the words "Provided further that in the case of import by status holders or exporters of three years' standing having an annual average turnover of five crore rupees during the preceding three licensing years," shall be substituted. 13. 137/2000-Cus, dated the 19th October, 2000 In the said notification, - (a) in the first paragraph, in condition (4), after sub-condition (iii) and before the proviso, the following sub-condition shall be inserted, namely:- " (iv). Permit, after approval of the Board of Approval, the said goods, or goods partially processed or manufactured, or packaged there from in the unit to be taken out of India for the purpose of processing if su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was last amended by notification number 71/2000-Customs, dated the 22nd May, 2000, issued vide G.S.R. 474(E), dated 22nd May, 2000. 7. The principal notification No.96/93-Customs, dated the 2nd March 1993, was issued vide G.S.R. 255(E), dated the 2nd March 1993, and was last amended by notification number 71/2000-Customs, dated the 22nd May 2000, issued vide G.S.R.474 (E), dated 22nd May, 2000. 8. 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 71/2000-Customs, dated the 22nd May, 2000, issued vide G.S.R. 474(E), dated the 22nd May, 2000. 9. The principal notification No.133/94-Customs, dated the 22nd June 1994, was issued vide G.S.R. 526(E), dated the 22nd June 1994, and was last amended by notification number 71/2000-Customs, dated the 22nd May, 2000, issued vide G.S.R. 474(E), dated 22nd May, 2000. 10. The principal notification No.196/94-Customs, dated the 8th December 1994, was issued vide G.S.R. 856(E), dated the 8th December 1994, and was last amended by notification number 71/2000-Customs, dated the 22nd May, 2000, issued vide G.S.R. 474( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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