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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2019 - Customs
New Delhi, the 10th January, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby makes the following further amendments in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of
the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-
Table
| S. No. |
Notification number and date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
18/2015-Customs,
dated the 1st April,
2015 [published vide
number G.S.R. 254 (E),
dated the 1st April, 2015] |
In the said notification,-
(a) after condition (vi), the
following conditions shall be
inserted, namely:-
“(vi)(a) that
in respect of imports made after the discharge of
export obligation
in full, if facility of input tax credit under
relevant Goods and
Services Tax law on inputs used for
manufacture and supply of goods
exported has been availed,
then the importer shall, at the time of
clearance of the imported
materials, furnish a bond to the Deputy
Commissioner of
Customs or Assistant Commissioner of Customs, as the
case
may be, binding himself, to use the imported materials in his
factory or in the factory of his supporting manufacturer for the
manufacture and supply of taxable goods (other than nil rated
or
fully exempt supplies) and to submit a certificate from a
chartered
accountant within six months from the date of
clearance of the said
materials, that the imported materials
have been so used;
Provided that if the importer pays integrated tax and the goods
and
services tax compensation cess leviable on the imported
materials
under sub-section (7) and sub-section (9)
respectively of section 3
of the said Customs Tariff Act on the
imported materials but for the
exemption contained herein,
then such imported materials may be
cleared without
furnishing a bond specified in this condition;
(vi)(b) that in respect of imports made after the discharge of
export obligation in full, and if facility of input tax credit under
relevant Goods and Services Tax law has not been availed on
inputs
used in the manufacture and supply of goods exported
and the
importer furnishes proof to this effect to the
satisfaction of the
Deputy Commissioner of Customs, or the
Assistant Commissioner of
Customs, as the case may be, then
the imported materials may be
cleared without furnishing a
bond specified in condition (vi)(a);”;
(b) in condition (viii), for the second proviso, the following
proviso shall be substituted, namely:-
“Provided further that
notwithstanding anything contained
hereinabove for the said
authorisations where the exemption
from integrated tax and the goods
and services tax
compensation cess leviable thereon under sub-section
(7) and
sub-section (9) respectively of section 3 of the said Customs
Tariff Act, has been availed, the export obligation shall be
fulfilled by physical exports or by making domestic supplies
mentioned at serial numbers 1, 2 and 3 of the Table contained
in
notification No.48/2017-Central Tax, dated the 18th October,
2017
[published vide number G.S.R. 1305(E), dated the 18th
October,
2017];”;
(c) condition (xii) shall be omitted. |
| 2 |
20/2015-Customs,
dated the 1st April,
2015 [published vide
number G.S.R. 256 (E),
dated 1st April, 2015] |
In the said notification,-
(a) after condition (v), the
following conditions shall be
inserted, namely:-
“(v)(a) that
in respect of imports made after the discharge of
export obligation
in full, if facility of input tax credit under
relevant Goods and
Services Tax law on inputs used for
manufacture and supply of goods
exported has been availed,
then the importer shall, at the time of
clearance of the imported
materials, furnish a bond to the Deputy
Commissioner of
Customs or Assistant Commissioner of Customs, as the
case
may be, binding himself, to use the imported materials in his
factory or in the factory of his supporting manufacturer for the
manufacture and supply of taxable goods (other than nil rated
or
fully exempt supplies) and to submit a certificate from a
chartered
accountant within six months from the date of
clearance of the said
materials, that the imported materials
have been so used;
Provided that if the importer pays integrated tax and the goods
and
services tax compensation cess leviable on the imported
materials
under sub-section (7) and sub-section (9)
respectively of section 3
of the said Customs Tariff Act on the
imported materials but for the
exemption contained herein,
then such imported materials may be
cleared without
furnishing a bond specified in this condition;
(v)(b) that in respect of imports made after the discharge of
export obligation in full, and if facility of input tax credit under
relevant Goods and Services Tax law has not been availed on
inputs
used in the manufacture and supply of goods exported
and the importer
furnishes proof to this effect to the
satisfaction of the Deputy
Commissioner of Customs or the
Assistant Commissioner of Customs, as
the case may be, then
the imported materials may be cleared without
furnishing a
bond specified in condition (v)(a);”;
(b) in
condition (viii), for the second proviso, the following
proviso shall
be substituted, namely:-
“Provided further that notwithstanding
anything contained
hereinabove for the said authorisations where the
exemption
from integrated tax and the goods and services tax
compensation cess leviable thereon under sub-section (7) and
sub-section (9) respectively of section 3 of the said Customs
Tariff
Act, has been availed, the export obligation shall be
fulfilled by
physical exports or by making domestic supplies
mentioned at serial
numbers 1, 2 and 3 of the Table contained
in
notification
No.48/2017-Central Tax, dated the 18th October,
2017 [published vide
number 1305(E), dated the 18th October,
2017];”;
(c) condition
(xiii) shall be omitted. |
[F. No. 605/52/2017-DBK (pt.I)]
(Dinesh Kumar Gupta)
Director (Drawback)
Note:
(1) The principal
notification No. 18/2015-Customs, dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the
1st April, 2015 and was last amended by
notification No. 66/2018-Customs, dated the 26th September,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 926(E), dated the 26th September, 2018.
(2) The principal
notification No. 20/2015-Customs, dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the
1st April, 2015 and was last amended by
notification No. 66/2018-Customs, dated the 26th September,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 926(E), dated the 26th September, 2018.
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