[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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 2 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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