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 shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.
| Sr. No. and Date | Notification No. | Amendment |
| (1) | (2) | (3) |
| 1. | 3/88-Cus, dated the 14th January, 1988 | In the said notification, in the first Paragraph,-
(a) in condition (xv), for the words, “Delhi and Bombay”, the words “Calicut, Chennai, Cochin, Delhi, Hyderabad, Kolkata, Mumbai, Thiruvnanthapuram and visakhapatnam” shall be substituted;
(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 “Thiruvnanthapuram, 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 Promotion Council”, the words “Development Commissioner” shall be substituted; (ii) in the proviso to sub-condition (viii), 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.
(b) in condition (12), for the words “Delhi and Bombay”, the words “Calicut, Chennai, Cochin, Delhi, Hyderabad, Kolkata, Mumbai, Thiruvnanathapuram and Visakhapatnam” shall be substituted. |
| 4. | 138/91-Cus, dated the 22nd October, 1991. | In the said notification,-
(a) in the first paragraph, -
(i) in condition (6), in the proviso, for the words and figures “duty of 10% ad valorem”, the words and figure “Duty of 5% ad valorem” shall be substituted;
(ii) in condition (9), for the words, figures and brackets “Central Excises and Salt Act, 1944 (1 of 1944):” the following shall be substituted, namely:-
“Central Excise Act, 1944 (1 of 1944), or where such 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.”; |
| 5. | 140/91-Customs, dated the 22nd October, 1991. | In the said notification,-
(a) in the first paragraph,-
(i) in condition (6), in the proviso, for the words and figures “duty of 10% ad valorem”, the words and figure” duty of 5% ad valorem” shall be substituted;
(ii) in condition (9), for the words, figures and brackets “Central Excises and Salt Act, 1944 (1 of 1944):” the following shall be substituted, namely:- “Central Excise Act, 1944 (1 of 1944), or where such 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 valorem” shall be substituted;
(ii) in condition (15), in clause (a), for the words “on payment of customs duty on imported goods used for the manufacture or development of electronics hardware or software in an amount equal to the customs duty leviable on such articles as if imported as such;”, 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 of duty, and to be returned to the said unit thereafter.”;
(b) in the Table, after Sl. No.15, the following shall be inserted, namely:-
“16 Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods.
17 Any other item required in relation to production of export goods with the prior approval of Inter-Ministerial Standing Committee.”; |
| 7. | 96/93-Customs, 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 valorem” shall be substituted;
(ii) in condition (15), in clause (a), for the words “on payment of customs duty on imported goods used for the manufacture or development of electronics hardware or software in an amount equal to the customs duty leviable on such articles as if imported as such;”, 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 of duty, and to be returned to the said unit thereafter.”;
(b) in the Table, after Sl. No.15, the following shall be inserted, namely:-
“16 Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods.
17 Any other item required in relation to production of export goods with the prior approval of Inter-Ministerial Standing Committee.”; |
| 8. | 126/94-Cus dated the 3rd June, 1994. | In the said notification,-
(a) in the first paragraph, in condition (6), after clause (d), the following shall be inserted, namely:-
“(e) permit destruction of rejects and waste 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 Customs or Central Excise officer.”;
(b) in paragraph 2, in the proviso, for the wards and figures “duty of 15% ad valorem”, the words and figure “duty of 5% ad valorem”, shall be substituted;
(c) in paragraph 3, in clause (a), for the words “on payment of customs duty on the said goods used for the purpose of production, manufacture or packaging of such articles in an amount equal to 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 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.” |
| 9. | 133/94-Cus, dated the 22nd June, 1994. | In the said notification,-
(a) in the first paragraph, in condition (6), and sub-condition (iv), the following sub-condition shall be inserted, namely:-
“(v) permit after approval of the Board of Approval, the said goods, or goods partially processed or manufactured, or packaged therefrom in the unit to be taken out of India for the purpose of processing if such processing is not available in India, without payment of duty and to be returned to the said unit thereafter,;”
(b) in the paragraph 3, for the wards “on payment of customs duty on the said goods used for the purpose of production, manufacture, processing or packaging of such articles in an amount equal to 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 manufacture of such articles in an amount equal to the duty of customs 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 the manufacture or production 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.”
(ii) in condition (8), in the proviso, for the words and figures “duty of 10% ad valorem”, the words and figure “duty of 5% ad valorem” shall be substituted. |
| 11. | 53/97-Cus, dated the 3rd June, 1997. | In the said notification,-
(a) in the first paragraph,-
(i) in condition (5), 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;
(ii) in condition (7), for the words “on payment of customs duty on imported goods used for the purpose of manufacture of such articles in an amount equal to 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 the inputs obtained under this notification and used for the purpose of manufacture 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”;
(iii) in condition (8), after sub-condition (ii), the following sub-condition shall be inserted, namely:-
“(iii) after the approval of the Board of Approval, the said goods, or goods partially processed or manufactured, or packaged therefrom in the unit to be taken out of India for the purpose of processing if such processing is not available in India, without payment of duty and to be returned to the said unit thereafter, subject to such conditions or limitations, as may be specified by him in this behalf”;-
(b) in the Table, after serial No.15, the following shall be inserted, namely:-
“16. Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods.
17. Any other item required in relation to production of export goods with the prior approval of the Board of Approval.”. |
| 12. | 56/2000-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 partially processed or manufactured, or packaged therefrom in the unit to be taken out of India for the purpose of processing if such processing is not available in India, without payment of duty and to be returned to the said unit thereafter:”;
(b) in paragraph 3, after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that the finished goods (including by products, rejects, waste, scrap and remnants), may be cleared to the warehouse appointed or registered under the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 26/98-CE(NT), dated the 15th July, 1998 or to the warehouse authorized to carry on manufacturing process and other operations under section 65 of the Customs Act, 1962 (52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966, without payment of duty.” |
(Cus Notifications Nos.3/88, 277/90, 177/94, 133/94, 137/2000 has been last amended vide