[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION
(i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification
No. 78/2018 – Customs
New Delhi, the
29th November, 2018
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.
57/2000-Customs dated the 8th May, 2000 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 413 (E),
dated the 8th May, 2000, namely:-
2. In the said notification, after the second
proviso, the following proviso shall be inserted, namely:-
" Provided further that no replenishment of the
gold or silver shall be available to the exporter where the exporter avails, in
respect of exported product –
(i)
Cenvat credit on inputs under the
Central Excise Act,1944; or
(ii)
input tax credit on inputs or services or both
under Chapter V of the Central Goods and Services Tax Act, 2017; or
(iii)
refund of input tax credit or refund of
integrated tax under section 54 of the Central Goods and Services Tax Act,
2017.”
(F. No.
DGEP/G&J/05/2017)
(Dinesh Kumar
Gupta)
Director to the Government of India
Note. – The principal notification No.
57/2000-Customs dated the 8 th May, 2000 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 413 (E),
dated the 8 th May, 2000 and was last amended by notification No.
26/2017-Customs, dated 29th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 727 (E), dated
the 29th June, 2017.
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