[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
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), the Central Government, 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. 52/2003-Customs, dated the 31st
March, 2003, published in the Gazette of India, Extraordinary, vide number
G.S.R. 274 (E), dated the 31st March, 2003 herein after referred to as the said
notification , namely:-
2. In the said notification, -
(a) in
the opening paragraph, -
(i) for the words “and the additional duty,
if any, leviable thereon under section 3 of the said Customs Tariff Act”, the
words “ and the additional duty, if any, leviable thereon under sub-sections
(1), (3) and (5) of section 3 of the said Customs Tariff Act” shall be
substituted;
(ii) after condition (2), the following shall
be inserted, namely:- “2A. The unit shall follow the procedure prescribed under
rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules,
2017, for import of goods.”;
(b) for the paragraph 3, the following
paragraph shall be substituted, namely:-
“3.
Notwithstanding anything contained in this notification, the exemption from the
whole of duty of Customs leviable thereon under First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), shall not apply to inputs which on importation
into India or procurement, are used for the purpose of manufacture of finished
goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1
of 1944) ] or services and such finished goods and services, (including
by-products, rejects, waste and scrap arising in the course of production,
manufacture, processing or packaging of such goods ) are supplied in Domestic
Tariff Area in accordance with the Foreign Trade Policy, on payment of
applicable Goods and Service Tax leviable thereon, or are in stock at the time
of exit from the scheme in accordance with the Foreign Trade Policy and in case
of waste and scrap within SION or within norms fixed by the 2 Norms Committee
or norms as approved by the Board of Approval the exemption in respect of goods
imported or procured under this notification would continue to be admissible:
Provided
that, in case such finished goods (including by-products, rejects, waste and
scrap) including those falling under Fourth Schedule of the Central Excise Act,
1944 (1 of 1944) or services are cleared to the warehouse appointed or
registered under notification of the Government of India in the Ministry of
Finance (Department of Revenue) No 26/98-Central Excise (NT) dated the 15th
July, 1998 or No. 46/2001- Central Excise (NT) dated the 26th July, 2001 or
cleared to the warehouse authorised to carry out manufacturing process or other
operation under section 65 of the Customs Act, 1962, and under the Manufacture
and Other Operations in Warehouse Regulation or cleared to organisations which
are entitled for duty free import of such goods in terms of the following
exemption notifications:-
(i)
No. 106/58-Customs dated the 29th March,
1958;
(ii)
No. 152/94-Customs dated the 13th July,
1994;
(iii)
No. 39/96-Customs dated the 23rd July,
1996;
(iv)
No. 50/96-Customs dated 23rd July, 1996;
(v)
No. 84/97-Customs dated the 11th
November, 1997;
issued by Ministry of
Finance in pursuance to clause (e) of paragraph 6.9 of the Foreign Trade
Policy, without payment of duty, the exemption in respect of goods imported or
procured under this notification would continue to be admissible:
Provided
further that where finished goods (including rejects, waste, scrap, remants and
by-products) are either non excisable or such finished goods (including
rejects, waste, scrap, remants and by-products) other than goods falling under
heading/tariff item 8901, 8902 0010, 8905 10 00 or 8906 if imported, are
leviable to nil rate of duty of customs specified under First Schedule to the
Customs Tariff Act, 1975 and nil additional duty leviable under section 3 of the
said Customs Tariff Act, read with exemption notification in this regard, if
any, no exemption in respect of inputs utilised for the purpose of manufacture
of such finished goods (including rejects, waste, scrap, remnants and
by-products) shall be available under this notification:
Provided also that the
Software Technology Park (STP) unit and the Electronic Hardware Technology Park
(EHTP) unit engaged in manufacture of electronic hardware and software in
integrated manner, shall be allowed to sell software, data entry and
conversion, data processing, data analysis, control data management or
rendering of call centre services through data communication link and or
tele-communication link subject to such conditions as may be specified by
Commissioner of Customs:
Provided also that
goods, which have been repaired, reconditioned, re-engineered shall not be
allowed to be sold in the Domestic Tariff Area.
Explanation.-
For the purpose of this paragraph, on payment of whole of duty of Customs
leviable thereon under the First Schedule to the Customs Tariff Act 1975
availed as exemption, under this notification, on the inputs utilised for the
purpose of manufacture of finished goods [ other than falling under Fourth
Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such
finished goods (including by-products, rejects, waste and scrap arising in the
course of production, manufacture, processing or packaging of such goods) or
services on payment of applicable, Goods and Service Tax leviable thereon, in
Domestic Tariff Area or as are in stock at the time of exit, it shall be
treated as if no exemption was availed under this notification”;
(c) after paragraph 11A, the following
paragraph shall be inserted, namely:-
“11B.
In the notification, the word “duty” wherever appear shall mean duties of
customs as specified in First Schedule to the Customs Tariff Act, 1975 and the
additional duty, if any, leviable thereon under sub-sections (1), (3) and (5)
of section 3 of the said Act or applicable excise duty, as the case may be, for
the purpose of this notification”.
3. This
notification shall come into force with effect from the 1st July-2017.
[F.No.DGEP/SEZ/09/2017]
(Dharmvir
Sharma)
Under Secretary to the Government of India
Note. - The principal notification No.
52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003
and last amended by notification No. 44/2016-Customs, dated the 29th July, 2016
published vide S.O. 2566 (E), dated the 29th July, 2016.
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