[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. 73/2017-CUSTOMS (N.T.)
New Delhi, the
26th July, 2017
G.S.R. 954(E). – In
exercise of the powers conferred by sub-sections (2) and (3) of section 75 of
the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the
Central Excise Act, 1944 (1 of 1944), read with rules 3, 4 and 5 of the
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the
Central Government hereby amend 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, under the heading ‘Notes and conditions’, for serial number 12A,
the following shall be substituted, 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) (i) 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 and shall be availed on the export
product or on any of the inputs or input services used in the manufacture of
the export product, or
(ii) if the goods are
exported on payment of integrated goods and services tax, the exporter shall
declare that no refund of integrated goods and services tax paid on export
product shall be claimed;
(b) 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 the exporter has not carried forward and shall not carry 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).”
2. The notification shall be deemed to have come
into force on the 1st July, 2017
[F.
No. 609/64/2017-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.
59/2017-Customs (N.T.), dated the 29 th June, 2017 vide number G.S.R. 724(E),
dated the 29 th June, 2017.
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