[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. 46/2017 – 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) and in supersession of the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 94/96-Customs,
dated the 16th December, 1996 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (ii), vide number G.S.R..569 dated the 16th
December, 1996, except as respects things done or omitted to be done before
such supersession, the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods falling
within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) and specified in column (2) of the Table below when reimported into
India, from so much of the duty of customs leviable thereon which is specified
in the said First Schedule, and the whole of the additional duty, integrated
tax , compensation cess leviable thereon respectively under sub-sections (1),
(3), (5), (7) and (9) of section 3 of the said Customs Tariff Act as is in
excess of the amount indicated in the corresponding entry in column (3) of the
said Table.
Table
Sl. No. |
Description of
goods |
Conditions |
(1) |
(2) |
(3) |
1 |
Goods
exported – (a)
under claim for drawback of any customs or excise duties levied by the Union
(b)
under claim for drawback of any excise duty levied by a State
(c)
under claim for rebate of Central excise duty
(d)
under bond without payment of Central Excise duty
(e)
under duty exemption scheme (DEEC/ Advance Authorisation/ DFIA) or Export
Promotion Capital Goods Scheme (EPCG) |
amount
of drawback of customs or excise duties allowed at the time of export;
amount
of excise duty leviable by State at the time and place of importation of the
goods. allowed at the time of export;
amount
of rebate of Central Excise duty, availed at the time of export;
amount
of Central Excise duty not paid;
amount
of excise duty or integrated tax and compensation cess leviable at the time
and place of importation of goods and subject to the following conditions
applicable for such goods – (i)
DEEC book has not been finally closed and export in question is de-logged
from DEEC Book; Advance Authorisation/DFIA has not been redeemed and the
authorization holder has not been discharged from the export obligation by
DGFT; (ii)
In case of EPCG scheme the period of full export performance has not expired
and necessary endorsements regarding reimport have been made; |
2 |
Goods,
other than those falling under Sl. No. 1 exported for repairs abroad |
Duty
of customs which would be leviable if the value of re-imported goods after
repairs were made up of the fair cost of repairs carried out including cost
of materials used in repairs (whether such costs are actually incurred for
not), insurance and freight charges, both ways. |
3 |
Cut
and polished precious and semi-precious stones exported for treatment abroad
as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, other than
those falling under Sl. No. 1. |
Duty
of customs which would be leviable if the value of re-imported precious and
semi- precious stones after treatment were made up of the fair cost of
treatment carried out including cost of materials used in such treatment,
whether such costs are actually incurred for not, insurance and freight
charges, both ways. |
4 |
Parts,
components of aircraft replaced or removed during the course of maintenance,
repair or overhaul of the aircraft in a Special Economic Zone and brought to
any other place in India. Explanation. - For the purpose of this
notification, "Special Economic Zone" has the meaning assigned to
it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of
2005). |
Nil
: |
5 |
Goods
other than those falling under [Sl. No. 1, 2, 3 and 4 ] |
Nil
: |
Provided that the
Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfied
that-
(a)
in the case of Bhutan, the machinery and
equipment other than those exported under Duty Exemption Scheme(DEEC/Advance
Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty
Entitlement Passbook Scheme(DEPB) or any reward scheme of Chapter 3 of Foreign
Trade Policy are re-imported within seven years after their exportation or
within such extended period, not exceeding three years, as may be allowed by
the Principal Commissioner of Customs or Commissioner of Customs as the case
may be, on sufficient cause being shown for the delay;
(b)
in all other cases, the goods other than
those exported under Duty Exemption Scheme(DEEC/Advance Authorization/DFIA) or
Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme
(DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy are
re-imported within three years after their exportation or within such extended
period, not exceeding two years, as the Principal Commissioner of Customs or
Commissioner of Customs as the case may be, on sufficient cause being shown for
the delay may be allowed;
(c)
in the case of goods exported under the
Duty Exemption Scheme(DEEC/Advance Authorization/DFIA) or Export Promotion
Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any
reward scheme of Chapter 3 of Foreign Trade Policy, re-importation of such
goods takes place within one year of exportation or such extended period not
exceeding one more year as the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, on sufficient cause being shown
for the delay may be allowed;
(d)
the goods are the same which were
exported;
(e)
in the case of goods falling under
Serial number 2 of the Table there has been no change in ownership of the goods
between the time of export of such goods and re-import thererof;
(f)
in the case of the goods falling under
Serial numbers 1 and 3 of the Table and where the value of exported goods was
counted towards fulfillment of export obligation, the amount of customs duties
leviable on the duty-free inputs obtained from Nominated Agencies but for the
exemption availed under the Ministry of Finance (Department of Revenue)
notification No. 56/2000-Customs dated the 5th May, 2000 [vide G.S.R. 399 (E),
dated the 5th May, 2000] and notification No. 57/2000-Customs dated the 8th
May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also be paid in
addition to amount of duty specified in column (3) of the Table;
(g)
in the case of goods falling under Sl.
No. 4 of the Table, the goods are returned to the owner of the aircraft without
any sale:
Provided further that
nothing contained in this notification shall apply to re-imported goods which
had been exported –
(a) by a hundred
percent export-oriented undertaking or a unit in a Free Trade Zone as defined
under section 3 of the Central Excise Act, 1944 (1 of 1944);
(b) from a public
warehouse or a private warehouse appointed or licensed, as the case may be,
under section 57 or section 58 of the Customs Act, 1962 (52 of 1962).
2. This Notification
will apply to the exports for which order permitting clearance and loading
under section 51 of the Customs Act, 1962 has been given on or before 30th
June. 2017.
3. This notification
shall come into force with effect from the 1 st day of July, 2017.
Explanation. - For the
purposes of this notification, -
(a)
the goods shall not be deemed to be the
same if these are re-imported after being subjected to re-manufacturing or
reprocessing through melting, recycling or recasting abroad
(b)
'Foreign Trade Policy' means Foreign
Trade Policy, 2015 - 2020 notified by the Government of India in the Ministry
of Commerce and Industry published in the Gazette of India, Extraordinary,
Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015- 2020, dated
the 1st April, 2015.
(c)
'Nominated agencies' means,-
(i)Metals and Minerals Trading
Corporation Limited (MMTC);
(ii) Handicraft and Handloom Export Corporation (HHEC);
(iii) State Trading Corporation (STC)
(iv) Project and Equipment Corporation
of India Ltd. (PEC);
(v) STCL Ltd;
(vi) MSTC Ltd;
(vii) Diamond India Limited (DIL);
(viii) Four Star Export House from Gems & Jewellery sector and Five Star
Export House from any sector as may be recognised as nominated agencies by
Regional Authority in terms of the Foreign Trade Policy; (ix) any bank as
authorised by Reserve Bank of India as Nominated Agency.
(F.
No. 354/119/2017-TRU)
(Ruchi
Bisht)
Under Secretary to the Government of India
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