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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Circular No. 25/2017-Customs
New Delhi, dated the 30th June, 2017
To,
All Principal Chief Commissioner/Chief Commissioner of Customs &
Central Excise
All Principal Commissioner/Commissioner of Customs & Central
Excise
All Principal Chief Commissioner/Chief Commissioner of Customs/Customs
(Preventive)
All Principal Commissioner/Commissioner of Customs / Customs
(Preventive)
Subject: Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017-
Implementation thereof-reg
Sir/ Madam,
In budget 2016-17, government had notified Customs (Import of goods at
concessional rate of duty for manufacture of excisable goods) Rules, 2016. These
rules applied to an importer, being a manufacturer, who intended to avail the
benefit of an exemption notification issued under sub-section (1) of section 25
of the Customs Act, 1962 (52 of 1962) and where the benefit of such exemption
was dependent upon the use of imported goods covered by that notification for
the manufacture of any excisable commodity. These rules were also applied
mutatis mutandis in respect of imported goods which were to be used to provide a
service instead of being used in the further manufacturing process.
2. With the advent of Goods and Services Tax, Central Excise duty would not
be applicable except on a few commodities like Petroleum products, Tobacco
products etc. In view of this Customs (Import of goods at concessional rate of
duty for manufacture of excisable goods) Rules, 2016 are being superseded with
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The rules
would come in to force from 01st July, 17 [Notification No. 68/2017-Cus (N.T.) dated
30th June, 17 refers].
3. As far as the implementation of the new rules is concerned, it has been
provided that the tasks performed by the Central Excise officers under earlier
rules would be performed by Customs officers under the new rules. In this
connection various proposals have been received from the field formations
regarding transferring Customs functions discharged by Excise officers to
Customs officers. These proposals are under the consideration of the Board. Till
such time Board issues notifications modifying the jurisdiction of
Commissionerates of Customs which will take over the Customs work performed in
Central Excise Commissionerates, the functions bestowed upon the Deputy
Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction
over the premises in the new rules, shall be continued to be performed by the
officers of the jurisdictional Central Excise Commissionerates like before.
Since the necessary legal empowerment of Central Excise officials as officers of
Customs under the Customs Act, 1962 is already in place, therefore, there should
not be any difficulty in complying with the new rules.
4. Difficulties, if any, in this regard may be brought to the knowledge of
the Board.
5. Hindi version will follow.
Yours faithfully
(Zubair Riaz)
Director (Customs)
Tel:
011-23093908
[F. No. 450/28/2016-Cus.IV]
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