GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.84/2009-CUSTOMS
New Delhi, the 31st July, 2009
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, on 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. 21/2002-Customs, dated the
1st March, 2002, which was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E) of the same date,
namely :-
In the said notification, -
1.in the preamble, in the proviso,for clause (ga), the following clause shall be
substituted, namely:-
“(ga) the goods specified against S. No. 38B on or after the “the 1st day of
April 2010”;
2.In the Table,-
1.after S. No. 38B and the entries relating thereto, the following shall be
inserted, namely :-
| S. No. |
Chapter or Heading No. or sub-heading No.
|
Description of goods |
Standard rate |
Additional duty rate |
Condition No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “38BB. |
1701 91 00 or
1701 99 90 |
Refined or white sugar, upto an aggregate
quantity of ten lakh metric tonnes of total imports during the period
upto and inclusive of 30th November 2009:
Explanation.- For determining the aggregate quantity of ten lakh metric
tonnes the quantity of Refined or white sugar already imported at nil
rate of basic customs duty under this notification during the period
from 17th April, 2009 upto 30th July, 2009 shall be included. |
Nil |
- |
5B’’; |
ii) S. No. 38C and the entries relating thereto shall be omitted;
3.In the Annexure,-
1.for condition No. 5A and the entries relating thereto the following entries
shall be substituted, namely :-
| Condition No. |
Conditions |
| “5A. |
(a) If imported by a sugar factory or a sugar
refinery.
Explanation.- For the purpose of this notification -
(i) “sugar factory” shall have the same meaning as assigned to it in
Section 2(c) of the Sugarcane (Control) Order, 1966;
(ii) “sugar refinery” means a unit which is engaged in the manufacture
of refined sugar starting from the stage of raw sugar”.
(b) If imported by any person other than at (a) above:
1.the importer shall produce to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a valid contract
or agreement with a sugar factoryor sugar refinery for refining of such
raw sugar and shall furnish a bond to the effect that the said raw sugar
shall be used for the said purpose;
2.The bond shall be discharged by the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, on production
of a certificate from the Central Excise authorities having jurisdiction
over such sugar factory within a period of three months from the date of
import of such raw sugar that the entire quantity of imported raw sugar
has been refined and
3.in the event of his failure to comply with the above conditions, the
importer shall be liable to pay, in respect of such quantity of the raw
sugar as is not proven to have been refined, an amount equal to the
difference between the duty leviable on such quantity but for the
exemption contained herein.”;
|
(ii) for condition No. 5B and the entries relating thereto, the following
shall be substituted, namely:-
“5B If the importer produces before the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a proof to show that the
contract for import of such sugar is duly registered with Agricultural &
Processed Food Products Export Development Authority (APEDA)”.
F. No.354/78/2009-TRU Pt I
(Limatula Yaden)
Deputy Secretary to the Government of India
Note.- The principal
notification No.21/2002-Customs, dated the 1st March, 2002,
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and was
last amended by notification No. 77/2009-Customs, dated the 7th July, 2009 which
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R.484(E), dated the 7th July, 2009.