Notification No. 90/2016, Dated 24th June 2016

[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. - 90 / 2016 - CUSTOMS (N.T.)

New Delhi, dated the 24^th June, 2016

G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.110/2015-Customs (N.T.), dated the 16th November, 2015, published vide number G.S.R. 861 (E), dated the 16th November, 2015, namely:-

In the said notification,-

(a)       in the Notes and conditions, after paragraph (24), the following paragraph shall be inserted, namely :-

            “(24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing CENVAT facility for any of the inputs or input services used in their manufacture or availing the rebate of duty paid on materials used in their manufacture or processing in terms of rule 18 of the Central Excise Rules, 2002 or manufactured or exported in terms of sub-rule (2) of rule 19 of the said Central Excise Rules, and the exporter claiming the drawback rate against said tariff items shall make appropriate declaration at the time of export.”;

(b)       n the Schedule, in Chapter-71,-

(i)        under heading 7113, for tariff items and the entries relating thereto, the following tariff items and entries shall be substituted, namely :-

(ii)       under heading 7114, for tariff items and the entries relating thereto, the following tariff items and entries shall be substituted, namely :-

[F. No. 609/35/2016-DBK]

(Dharmvir Sharma)

Under Secretary to the Government of India

Note: The principal notification No. 110/2015-Customs (N.T.), dated the 16th November, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 861(E), dated the 16th November 2015 and was last amended vide notification No. 22/2016-Customs (N.T.), dated the 8 th February, 2016 vide number G.S.R. 155(E), dated the 8 th February, 2016.