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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 59/2017-Customs
New Delhi, the 30th June, 2017
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, being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue) No. 52/2003-Customs, dated the
31st March, 2003, published in the Gazette of India, Extraordinary, vide number
G.S.R. 274 (E), dated the 31st March, 2003 herein after referred to as the said
notification , namely:-
2. In the said notification, -
(a) in the opening paragraph, -
(i) for the words “and the additional duty, if any, leviable thereon under
section 3 of the said Customs Tariff Act”, the words “ and the additional duty,
if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the
said Customs Tariff Act” shall be substituted;
(ii) after condition (2), the following shall be inserted, namely:-
“2A. The unit shall follow the procedure prescribed under rule 5 of the
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, for import
of goods.”;
(b) for the paragraph 3, the following paragraph shall be substituted,
namely:-
“3. Notwithstanding anything contained in this notification, the exemption
from the whole of duty of Customs leviable thereon under First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), shall not apply to inputs which on
importation into India or procurement, are used for the purpose of manufacture
of finished goods [ other than falling under Fourth Schedule of Central Excise
Act, 1944 (1 of 1944) ] or services and such finished goods and services,
(including by-products, rejects, waste and scrap arising in the course of
production, manufacture, processing or packaging of such goods ) are supplied in
Domestic Tariff Area in accordance with the Foreign Trade Policy, on payment of
applicable Goods and Service Tax leviable thereon, or are in stock at the time
of exit from the scheme in accordance with the Foreign Trade Policy and in case
of waste and scrap within SION or within norms fixed by the Norms Committee or
norms as approved by the Board of Approval the exemption in respect of goods
imported or procured under this notification would continue to be admissible:
Provided that, in case such finished goods (including by-products, rejects,
waste and scrap) including those falling under Fourth Schedule of the Central
Excise Act, 1944 (1 of 1944) or services are cleared to the warehouse appointed
or registered under notification of the Government of India in the Ministry of
Finance (Department of Revenue) No 26/98-Central Excise (NT) dated the 15th
July, 1998 or No. 46/2001- Central Excise (NT) dated the 26th July, 2001 or
cleared to the warehouse authorised to carry out manufacturing process or other
operation under section 65 of the Customs Act, 1962, and under the Manufacture
and Other Operations in Warehouse Regulation or cleared to organisations which
are entitled for duty free import of such goods in terms of the following
exemption notifications:-
(i)
No. 106/58-Customs dated the 29th March, 1958;
(ii)
No. 152/94-Customs
dated the 13th July, 1994;
(iii)
No. 39/96-Customs dated the 23rd July, 1996;
(iv)
No. 50/96-Customs dated 23rd July, 1996;
(v)
No. 84/97-Customs dated the
11th November, 1997;
issued by Ministry of Finance in pursuance to clause (e) of paragraph 6.9 of
the Foreign Trade Policy, without payment of duty, the exemption in respect of
goods imported or procured under this notification would continue to be
admissible:
Provided further that where finished goods (including rejects, waste, scrap,
remants and by-products) are either non excisable or such finished goods
(including rejects, waste, scrap, remants and by-products) other than goods
falling under heading/tariff item 8901, 8902 0010, 8905 10 00 or 8906 if
imported, are leviable to nil rate of duty of customs specified under First
Schedule to the Customs Tariff Act, 1975 and nil additional duty leviable under
section 3 of the said Customs Tariff Act, read with exemption notification in
this regard, if any, no exemption in respect of inputs utilised for the purpose
of manufacture of such finished goods (including rejects, waste, scrap, remnants
and by-products) shall be available under this notification:
Provided also that the Software Technology Park (STP) unit and the Electronic
Hardware Technology Park (EHTP) unit engaged in manufacture of electronic
hardware and software in integrated manner, shall be allowed to sell software,
data entry and conversion, data processing, data analysis, control data
management or rendering of call centre services through data communication link
and or tele-communication link subject to such conditions as may be specified by
Commissioner of Customs:
Provided also that goods, which have been repaired, reconditioned,
re-engineered shall not be allowed to be sold in the Domestic Tariff Area.
Explanation.- For the purpose of this paragraph, on payment of whole of duty
of Customs leviable thereon under the First Schedule to the Customs Tariff Act
1975 availed as exemption, under this notification, on the inputs utilised for
the purpose of manufacture of finished goods [ other than falling under Fourth
Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such
finished goods (including by-products, rejects, waste and scrap arising in the
course of production, manufacture, processing or packaging of such goods) or
services on payment of applicable, Goods and Service Tax leviable thereon, in
Domestic Tariff Area or as are in stock at the time of exit, it shall be treated
as if no exemption was availed under this notification”;
(c) after paragraph 11A, the following paragraph shall be inserted, namely:-
“11B. In the notification, the word “duty” wherever appear shall mean duties
of customs as specified in First Schedule to the Customs Tariff Act, 1975 and
the additional duty, if any, leviable thereon under sub-sections (1), (3) and
(5) of section 3 of the said Act or applicable excise duty, as the case may be,
for the purpose of this notification”.
3. This notification shall come into force with effect from the 1st
July-2017.
(Dharmvir Sharma)
Under Secretary to the Government of India
[F. No.DGEP/SEZ/09/2017]
Note. - The principal notification
No. 52/2003-Customs,
dated the 31st March, 2003 was published in the Gazette of India, Extraordinary,
vide number G.S.R. 274 (E), dated the 31st March, 2003 and last amended by
notification
No. 44/2016-Customs, dated the 29th July, 2016 published vide S.O.
2566 (E), dated the 29th July, 2016.
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