[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. 59/2017-CUSTOMS (N.T.)
New Delhi, the
29th June, 2017
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 and 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. 131/2016 - Customs (N.T.),
dated the 31st October, 2016, published vide number G.S.R. 1018 (E), dated the 31st
October, 2016, namely:-
In the said notification,-
(a) in
the Notes and conditions,-
(i) for
paragraph (6), the following paragraph shall be substituted, namely:-
“(6) An export product
accompanied with tax invoice and forming part of project export (including
turnkey export or supplies) for which no figure is shown in columns (5) and (7)
in the said Schedule, shall be so declared by the exporter and the maximum
amount of drawback that can be availed under the said Schedule shall not exceed
amount calculated by applying ad-valorem rate of drawback shown in column (4)
or column (6) to one and half times the tax invoice value.”;
(ii) in paragraph (11), after clause (b), the
following clauses shall be inserted, namely:-
“(c) exported availing
input tax credit of the central goods and services tax or of the integrated
goods and services tax on the export product or on the inputs or input services
used in the manufacture of the export product;
(d) exported claiming
refund of the integrated goods and services tax paid on such exports;
(e) exported by an
exporter who has carried forward the amount of Cenvat credit on the export
product or on the inputs or input services used in the manufacture of the
export product, under the Central Goods and Services Tax Act, 2017 (12 of
2017).”;
(iii) after paragraph (12), the following
paragraph shall be inserted, namely:-
“(12A) The rates and
caps of drawback specified in columns (4) and (5) of the said Schedule shall be
applicable to export of a commodity or product if the exporter satisfies the
following conditions, namely:-
(a)
the exporter shall declare, and if
necessary, establish to the satisfaction of the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, as the case may be, that no input tax
credit of the central goods and services tax or of the integrated goods and
services tax has been availed on the export product or on any of the inputs or
input services used in the manufacture of the export product;
(b)
if the goods are exported under bond or
letter of undertaking or on payment of integrated goods and services tax, a
certificate from the officer of goods and services tax having jurisdiction over
the exporter, to the effect that no input tax credit of the central goods and
services tax or input tax credit of the integrated goods and services tax has
been availed on the export product or on any inputs or input services used in
the manufacture of the export product or no refund of integrated goods and
services tax paid on export product shall be claimed, is produced;
(c)
a certificate from the officer of goods
and services tax having jurisdiction over the exporter, to the effect that
exporter has not carried forward the amount of Cenvat credit on the export
product or on the inputs or input services used in the manufacture of the
export product, under the Central Goods and Services Tax Act, 2017 (12 of
2017), is produced.”;
(iv) in paragraph (17), after the word
“bleached”, the words “or melange” shall be inserted;
(b) in paragraph 4, the
following proviso shall be inserted, namely:-
“Provided that nothing
contained in this notification shall have effect after the 30th day of
September, 2017.”
(c) in the Schedule,-
(i) in
Chapter – 3, against tariff item 030402,-
(A) for the entry in column (6), the entry “3.4%”
shall be substituted;
(B) for the entry in column (7), the entry “10.5” shall be substituted;
(ii) in Chapter – 3, against tariff item 030601,-
(A) for the entry in column (6), the entry “2.7%” shall be substituted;
(B) for the entry in column (7), the entry “21.6” shall be substituted;
(iii) in Chapter – 3, against tariff item 030602,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “57.2” shall be substituted;
(iv) in Chapter – 3, against tariff item 030603,-
(A) for the entry in column (6), the entry “2.4%” shall be substituted;
(B) for the entry in column (7), the entry “24” shall be substituted;
(v) in Chapter – 3, against tariff item 030604,-
(A) for the entry in column (6), the entry “2.7%” shall be substituted;
(B) for the entry in column (7), the entry “46.6” shall be substituted;
(vi) in Chapter – 3, against tariff item 030605,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “10.9” shall be substituted;
(vii) in Chapter – 15, against tariff item 150401,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “2.1” shall be substituted;
(viii) in Chapter – 16, against tariff item 160401,-
(A) for the entry in column (6), the entry “3.4%” shall be substituted;
(B) for the entry in column (7), the entry “10.5” shall be substituted;
(ix) in Chapter – 23, against tariff item 230101,-
(A) for the entry in column (6), the entry “2.1%” shall be substituted;
(B) for the entry in column (7), the entry “2.1” shall be substituted;
(x) in Chapter – 41, after tariff item 411202 and
the entries relating thereto, the following tariff item and entries shall be
inserted, namely:-
“411299 |
Others |
|
1.2% |
|
1.2%”; |
|
(xi) in Chapter – 52, against tariff item 520901,
for the entry in column (7), the entry “7” shall be substituted;
(xii) in Chapter – 54, against tariff item 540701,-
(A) for the entry in column (5), the entry “66” shall be substituted;
(B) for the entry in column (7), the entry “13.2” shall be substituted;
(xiii) in Chapter – 54, against tariff item 540702,-
(A) for the entry in column (5), the entry “72” shall be substituted;
(B) for the entry in column (7), the entry “15.8” shall be substituted;
(xiv) in Chapter – 54, against tariff item 540703,-
(A) for the entry in column (5), the entry “57” shall be substituted;
(B) for the entry in column (7), the entry “11.1” shall be substituted;
(xv) in Chapter – 54, against tariff item 540704,-
(A) for the entry in column (5), the entry “60” shall be substituted;
(B) for the entry in column (7), the entry “12.9” shall be substituted;
(xvi) in Chapter – 55, against tariff item 550905,-
(A) for the entry in column (5), the entry “72” shall be substituted;
(B) for the entry in column (7), the entry “12.9” shall be substituted;
(xvii) in Chapter – 55, against tariff item 550906,-
(A) for the entry in column (5), the entry “79” shall be substituted;
(B) for the entry in column (7), the entry “17” shall be substituted;
(xviii) in Chapter – 56, against tariff item
560802,-
(A) for the entry in column (4), the entry “11%” shall be substituted;
(B) for the entry in column (5), the entry “64” shall be substituted;
(C) for the entry in column (6), the entry “2.8%” shall be substituted;
(D) for the entry in column (7), the entry “16” shall be substituted;
(xix) in Chapter – 61,-
(A) against tariff item 610304, in column (2), the word “leggings” shall be
omitted;
(B) against tariff item 610404, in column (2), the word “leggings” shall be
omitted;
(C) for tariff items 611501, 611502, 611503, 611504, 611505, 611506, 611507 and
611599 and the entries relating thereto, the following tariff items and entries
shall be substituted, namely:-
2. This notification shall come into force on the
1st day of July, 2017.
[F. No.
609/43/2017-DBK]
(Anand Kumar
Jha)
Under Secretary to the Government of India
Note: The principal
notification No. 131/2016-Customs (N.T.), dated the 31st October, 2016 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), dated the 31st October, 2016 vide number G.S.R. 1018 (E),
dated the 31st October, 2016 and was last amended vide notification No.
41/2017-Customs (N.T.), dated the 26th April, 2017 vide number G.S.R. 408(E),
dated the 26th April, 2017.
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