TMI BlogAmendment to various Customs Notifications of 17 in numberX X X X Extracts X X X X X X X X Extracts X X X X ..... xchange of plain gold or plain silver or plain platinum jewellery, from any place in India to the said Complex with the gold or silver or platinum of the equivalent quantity in weight as that of gold or silver or platinum, as the case may be, contained in the said jewellery, permitted subject to such conditions as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs."; (b) in condition (xiii), in Explanation, in clause (c), for the word and figures 'para 8.34', the word, figures, brackets and letter "para 6.15(d)" shall be substituted; (c) in condition (xv), for the portion beginning with the word and figures "para 16" and ending with the words "Commissioner of Customs", the following shall be substituted, namely:- "Export and Import Policy and the Handbook of Procedures Volume I, for sale to a tourist as defined in the Baggage Rules, 1998, leaving India in accordance with the procedure specified by the Commissioner of Customs; (2) in paragraph 2, for the portion beginning with the words "Export and Import Policy", and ending with the words "as amended from time to time:", the following shall be substituted, namely:- "Export and I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Import Policy" and ending with the words "amended from time to time:", the words and figures "Export and Import Policy read with Chapter 6 of the Handbook of Procedures Volume-I :", shall be substituted; (3) in the Explanation, after clause (b), the following clauses shall be inserted, namely:- '(c) "Export-Import Policy" means the Export and Import Policy 1 st April, 2002-31 st March, 2007 published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31 st March, 2002, as amended from time to time; (d) "Handbook of Procedures Volume I' means the Handbook of Procedures Volume I, 2002-2007 published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07, dated the 31 st March, 2002." 3. 138/91- Customs, dated the 22nd October, 1991. In the said notification, - (a) in paragraph 1,- (i) for the words "said Customs Act,", the words " said Customs Act, or procured from international exhibitions held in India,", shall be substituted; (ii) in condition (6), for the portion beginning with the words "Export and Import Policy" and ending with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs may allow the supply or transfer of capital goods imported by a unit to another hundred per cent export oriented undertaking or to a unit in Export Processing Zone or Special Economic Zone or Electronic Hardware Technology Parks or Software Technology Park for use within the unit as per the procedure specified by him in this behalf and subject to the permission of the Chief Executive of the Software Technology Park."; (b) in the Table,- (i) against S. No.7, in column (2), for the words " spares and consumables thereof", the words " computer, laptop, server, spares, consumables thereof" shall be substituted; (ii) against S.No.10, in column (2), for the word "air-conditioners", the words "air-conditioning system" shall be substituted. 5. 95/93-Customs, dated the 2nd March, 1993. In the said notification, (a) in paragraph 1, - (i) for the words "said Customs Act,", the words " said Customs Act, or procured from international exhibitions held in India," shall be substituted; (ii) in condition (8), for the figures "20%", the words "fifteen per cent." shall be substituted; (iii) in condition (12), for the words "transfer of goods", the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumables thereof", the words "Computer, laptop, server, spares and consumables thereof" shall be substituted. 7. 126/94-Customs, dated the 3rd June, 1994. In the said notification,- (a) in paragraph 1,- (i) for the words "said Customs Act,", the words "said Customs Act, or procured from international exhibitions held in India," shall be substituted; (ii) in condition (3), in clause (b), for the figures "20%", the words "fifteen per cent." shall be substituted; (iii) in condition (6), for clause (c), the following clause shall be substituted, namely:- "(c) permit the capital goods or goods produced, manufactured or packaged to be supplied/ transferred without payment of duty from the unit to another hundred per cent Export Oriented Undertaking or to a unit in an Export Processing Zone or Special Economic Zone for use in the unit."; (b) after paragraph 3, the following paragraph shall be inserted, namely:- "4. Notwithstanding anything contained in this notification, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may permit the seeds specified in Item number 2 and the goods specified against Item number 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the norms notified by the Directorate General of Foreign Trade, within the same season or such extended period as may be permitted by the Commissioner of Customs or Central Excise, as the case may be, due to any reason including natural calamity or loss of crop, the unit shall be required to pay the duty equal to the duty forgone on the inputs so taken out to the fields/ farms of the contract farmers; (h) in respect of goods specified at Item numbers 16 to 22 of Annexure-I and transferred to the fields/ farms of the contract farmers, at any point of time as may be decided by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, the unit shall be required to account for the goods so transferred to the farms/ fields of the contact farmers; (i) in case of non-accountal of goods so transferred or use of the goods in farms or fields other than those declared to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, the unit shall pay duty forgone on such un-accounted goods along with the interest at the rate of twenty per cent. per annum within 10 days of receipt of demand notice, and in case of fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses of this notification, "Export and Import Policy" means the Export and Import Policy, 1 st April, 2002 to 31 st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated the 31 st March, 2002, as amended from time to time'; (b) in paragraph 3, for the word and figures "paragraph 9.10", the word and figures "paragraph 6.9", shall be substituted; (c) in Annexure-I,- (i) against Sl. No. 2A, under column "Description of Goods", in the entry, for the words "air conditioners", the words "air-conditioning system" shall be substituted; (ii) against Sl. No. 4, under column " Description of Goods", in the entry, for the words "spares and consumables thereof", the words "computers, laptop, server, spares and consumables thereof" shall be substituted; (iii) for Sl. No.10 and the entries relating thereto, the following shall be substituted, namely:- " 10. A prototype or a technical sample for each of the existing products for the purpose of product diversification, development or evaluation.". 9. 177/94-Customs, dated the 21 st October, 1994 In the said notification,- (1) in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (9), the following Explanation shall be inserted; namely: - ' Explanation .- For the purpose of this notification, (a) "Export-Import Policy" means the Export and import policy, 1 st April, 2002-31 st March, 2007 published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31 st March, 2002, as amended from time to time. (b) "Handbook of Procedures, Volume I" means the Handbook of Procedures, Volume I, 2002-2007 published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-07, dated the 31 st March, 2002.'. 11. 53/97-Customs, dated the 3rd June, 1997. In the said notification, - (a) for the words " said Export and Import Policy", wherever they occur, the words "Export and Import Policy" shall respectively be substituted; (b) in paragraph 1, - (i) for the portion beginning with the words "a Public Warehouse or a Private Warehouse" and ending with the brackets and words "(hereafter referred to as the said Export and Import Policy)", the following shall be substituted, namely:- "a Public Warehouse or a Private Warehouse appointed or lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted, namely:- " 7. A prototype or a technical sample for each of the existing products for the purpose of product diversification, development or evaluation"; (iii) against Serial No. 10, in the column (2), for the words " spares and consumables thereof", the words "computers, laptop, server, spares and consumables thereof" shall be substituted. 12. 41/99-Customs, dated the 28 th April, 1999. In the said notification, in paragraph 1, for the portion beginning with the words "Replenishment Licence referred to in para" and ending with the words "as amended from time to time,", the following shall be substituted, namely:- "Replenishment Licence referred to in para 4.80 of the Handbook of Procedures Volume-I, 1 st April, 2002- 31 st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07, dated the 31 st March, 2002, as amended from time to time,". 13. 42/99-Customs, dated the 28 th April, 1999. In the said notification,- (a) in paragraph 1, for the words and figures "Diamond Imprest Licences issued under para 8.3 read with para 8.4 of the EXIM Policy, or by the hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and figures "Paragraph 4.4.10" and "Chapter 4" shall respectively be substituted; (b) in the Explanation, for clauses (a) and (b), the following shall be substituted, namely:- '(a) "Export and Import Policy" means the Export and Import Policy, 2002-2007 notified by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31 st March 2002, as amended from time to time. (b) "Handbook of Procedures, Volume-I" means the Handbook of Procedures, Volume-I, published vide Public Notice of the Government of India in the Ministry of Commerce and Industry No.1 /2002-07, dated 31 st March, 2000, as amended from time to time.'. 16. 58/2000-Customs, dated the 8 th May, 2000. In the said notification,- (a) in paragraph 1,- (i) for the words "said Customs Act", the words "said Customs Act or procured from international exhibition held in India" shall be substituted; (ii) in condition (3), in clause (c), for the figures "20%", the words "fifteen per cent." shall be substituted; (b) for the Note, the following Note shall be substituted, namely:- 'Note :- For the purpose of this notification, "Export and Import P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition (5), for the portion beginning with the brackets, figures and words "(ii) to receive" and ending with the words "platinum jewellery, as the case may be:", the following shall be substituted, namely:- "(ii) to receive plain gold or plain silver or plain platinum jewellery from any place in India against exchange of gold or silver or platinum, as the case may be, of the equivalent quantity in weight as that of the said gold or silver or platinum contained in the said jewellery:"; (b) in paragraph 3, in the second proviso, for the expression "NFEP", the expression "NFE" shall be substituted; (c) in paragraph 6, for the words and figure "read with Chapter 8", the words and figure "read with Chapter 7" shall be substituted; (d) after paragraph 6, the following paragraph shall be inserted, namely;- " 7. Nothing contained in this notification shall be applicable to a service providing unit which does not export services out of India."; (e) in the Explanation ,- (i) for clause (a), the following clause shall be substituted, namely:- '(a) "Export-Import Policy" means the Export and Import Policy, 1 st April, 2002-31 st March, 2007 published by the Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2001 [G.S.R. 831 (E), dated the 6 th November, 2001]. 3. Notification No.138/91-Customs, dated the 22 nd October 1991, was published vide G.S.R. 639(E), dated the 22 nd October 1991, and was last amended by notification No. 106/2001-Customs, dated the 10 th October, 2001 [G.S.R. 771(E), dated the 10 th October, 2001]. 4. Notification No.140/91-Customs, dated the 22 nd October 1991, was published vide G.S.R. 641(E), dated the 22 nd October 1991, and was last amended by notification No. 106/2001-Customs, dated the 10 th November, 2001 [G.S.R. 771(E), dated the 10 th October, 2001]. 5. Notification No.95/93-Customs, dated the 2 nd March 1993, was published vide G.S.R. 254(E), dated the 2 nd March, 1993, and was last amended by notification No. 56/2001-Customs, dated the 18 th May, 2001 [G.S.R. 377(E), dated 18 th May, 2001]. 6. Notification No.96/93-Customs, dated the 2 nd March 1993, was published vide G.S.R. 255(E), dated the 2 nd March 1993, and was last amended by notification No. 56/2001-Customs, dated the 18 th May 2001 [G.S.R.377 (E), dated 18 th May, 2001]. 7. Notification No.126/94-Customs, dated the 3 rd June 1994, was published vide G.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|