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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.46/2021-Customs
New Delhi, the 30th September,2021
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) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government,
on 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.50/2017-Customs,dated the 30th June, 2017
, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide
number G.S.R. 785(E), dated the 30thJune, 2017, namely:-
In the said notification, -
(a)in the TABLE, for S. No. 607 and the entries relating thereto, the following S. No. and entries shall be substituted,
namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “607. |
9804 |
The following goods, imported for personal
use, namely: -
(a) the life saving drugs or medicines
(including diagnostic test kits) specified in
List 4;
(b) other life saving drugs or medicines,
(c) life saving medicines for treatment of
Spinal Muscular Atrophy or Duchenne
Muscular Dystrophy, namely-
(i)Zolgensma(OnasemnogeneAbeparv
ovec)
(ii) Viltepso (Viltolarsen)
(iii)any other medicine for treatment of
the said diseases |
Nil
Nil
Nil |
-
-
Nil |
-
16
16”; |
(ii) in Condition No. 102, after item (iv), the following provisos and Explanation shall be inserted, namely: -
‘Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on
lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017,
by lessor to another lessee in India, in which case, -
(a) the original lessee shall give an intimation to the commissioner of customs and get his bond discharged;
(b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner
of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods.
Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f)
of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such
transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions
(ii), (iii) and (iv) above.
Explanation. - In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or
5(f) of Schedule II of the Central Goods and Services Act, 2017, -
(a) the “Commissioner of Customs” or the “Commissioner of Customs of the port of importation”, wherever they
appear, shall mean “the Specified Officer” as defined in Special Economic Zone Rules, 2006;
(b) “Re-export” in item (iii) shall mean returning the goods to the lessor.’.
2. Thisnotificationshall come into force on the 1st day of October, 2021.
Note: - The principal notification No.50/2017-Customs, dated the 30th day of June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th day of June, 2017,
and last amended vide notification No. 44/2021-Customs, dated the 17th day of September, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 640(E)., dated the 17th day of
September, 2021
[F. No. 190354/206/2021-TRU]
(Rajeev Ranjan)
UnderSecretarytotheGovernmentofIndia
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