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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
18th May, 2001.
Notification No. 56 /2001-Customs
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.
Table
| Sr.No |
Notification No.and Date |
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
"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 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
Inter–Ministerial Standing Committee, permit the goods imported
or procured by the unit or goods partially processed or manufactured
or packaged there from 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),
n 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 words 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),
after 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 words “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 the inputs obtained under this
notification and used for the purpose of 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, 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 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 authorised 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.” |
( Rajendra Singh)
Under Secretary to the Government of India
F. No. 305/53/2001-FTT
Note:
1. The principal notification No. 3/88-Cus, dated the 14th January 1988, was issued vide G.S.R. 31(E), dated the 14th January, 1988, and was last amended by notification number 55/2000-Customs, dated 5th May, 2000, issued vide G.S.R. 398 (E), dated the 5th May, 2000.
2. The principal notification No. 277/90-Cus, dated the 12th December 1990, was issued vide G.S.R. 943(E), dated the 12th December, 1990, and was last amended by notification number 55/2000-Customs, dated 5th May, 2000, issued vide G.S.R. 398 (E), dated the 5th May, 2000.
3. The principal notification No. 177/94-Customs, dated the 21st October, 1994 was issued vide G.S.R. 771(E), dated the 21st October, 1994, and was last amended by notification number 55/2000-Customs, dated 5th May, 2000, issued vide G.S.R. 398 (E), dated the 5th May, 2000.
4. The principal notification No.138/91-Customs, dated the 22nd October 1991, was issued vide G.S.R. 639(E), dated the 22nd October 1991, 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.
5. The principal notification No.140/91-Customs, dated the 22nd October 1991, was issued vide G.S.R. 641(E), dated the 22nd October 1991, 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.
6. The principal notification No.95/93-Customs, dated the 2nd March 1993, was issued vide G.S.R. 254(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.
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(E), dated 22nd May, 2000.
11. The principal notification No.53/97-Customs, dated the 3rd June, 1997, was issued vide G.S.R. 302(E), dated the 3rd June 1997, 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.
12. The principal notification No.56/2000-Customs, dated the 5th May 2000, was issued vide G.S.R. 399(E), dated the 5th May 2000.
13. The principal notification No. 137/2000-Customs, dated the 19th October 2000, was issued vide G.S.R. 804(E), dated the 19th October 2000.
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