GOVERNMENT OF INDIA MINISTRY OF
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.
24
/
2013
-Customs
New Delhi, dated the
18th
April, 2013
G.S.R.
250
(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 each of
the notifications of the
Government of India in the
Ministry of Finance (Department of Revenue) specified in column (2) of the Table
below,
which shall be amended or
further amended, as the case may be,
in the manner
as specified in the corresponding entry in column (3) of the
said Table, namely :
-
| Sl.No |
Notification number and date |
Amendments |
| 1 |
91/2009 - Customs,dated the 11th September, 2009 [ Vide
number G.S.R. 657 (E), dated the 11th September, 2009] |
1. In the said notification, (1) in opening paragraph, -
(a) after sub paragraph (ii), following sub - paragraph shall be
inserted, namely: -
'(iii) in the case of service provider who is also engaged in
manufacturing activity, captial goods including spares related to its
manufacturing sector business, but excluding the items not permitted to
be imported in terms of Appendix 37B of the Hand Book of Procedure,
volume I.":
(b) after condition (i), the folllowing condition shall be inserted,
namely:-
"(ia) that in the case of captial goods including spares covered at
sub-paragraph (iii) above the manufacturing sector business of the
service provider has been endorsed by the Regional Authority on the said
scrip during of the period of validity of the said scrip and upon such
endorsement, the validity of the said scrip remains unchanged.":
(c) in the proviso to condition (ii), for the words "that transfer", the
words, brackets and letters " that, except in case of goods covered at
sub-paragraph (iii) above, transfter' shall be substituted:
(d) after condition (ii), the following condition shall be inserted,
namely:-
"(iia) that the capital goods including spares covered at sub-paragraph
(iii)above shall be subject to actual user condition and the importer at
the time of clearance of the said goods shall furnish an undertaking to
this effect to the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, that in case of non
compliance of the said condition , he shall pay on demand an amount
equal to the duty leviable, but for the exemption contained herein
together with interest at the rate of fifteen per annum form the date of
clearance of the said materials:":
(2) in paragraph (2) after the words" be permitted", the following shall
be added, namely:-
"For this purpose, motor cars, sports utility vehicles and all purpose
vehicles for the service provider hotels, travel agents ,tour operaors
or tour transport operators and companies owning or operating golf
resorts shall not be regarded as personal vechicles subject to the
condition that the customs authority endorses the bill of entry at the
time of clearance specifying that the vehicle shall be registered as
vehicle for" tourist purpose only" and the vehicle is so registered and
a copy of the registration certificate to that effect is submitted to
the concerned Customs authortiy as a confirmation of import of vehicle
within six months form the date of import and the said vehicle is used
for tourist purpose only.". |
| 2 |
94/2009-Customs,dated the 11th September, 2009 [Vide number G.S.R. 660
(E), dated the 11th September, 2009]
|
In the said notification, in the opening paragraph, in condition
(ii), after the second proviso, following proviso shall be
inserted, namely:-“ Provided also that the said scrip shall be transfer
able by the status holder, to whom it was issued,to its supporting
manufacturer, who is neither a status holder nor has a unit (the term
unit shall not include developer) in a Park recognised by the Ministry
of Food Processing Industries, if such transfer is endorsed by the
Regional Authority during
the period of validity of the said scrip and upon such endorsement, the
validity of the said scrip remains unchanged;”.
|
| 3 |
98/2009-Customs,dated the 11th September, 2009 [Vide number G.S.R.
664(E), dated the 11th September, 2009] |
In the said notification, -
(a) in the opening paragraph, for the words “Customs Tariff Act,
subject”, the words and figure “Customs Tariff Act, except to the extent
specified in paragraph 2 of this notification, subject” shall be
substituted;
(b) the existing paragraph 2 shall be renumbered as paragraph 2B and
before the paragraph 2B so renumbered, the following paragr
aphs shall be inserted, namely: -
“2. The exemption from safeguard duty and anti - dumping duty shall not
be available in case materials are imported against an authorisation
made transferable by the Regional Authority.
2A. In case the imported materials are transferred with the permission
of Regional Authority, the importer shall pay an amount equal to the
safeguard duty and anti - dumping duty leviable on the material so
imported and transferred, but for the exemption contained in paragraph 1
above, together with interest at the rate of fifteen per cent. per annum
from the date of clearance on import of the said materials.”.
|
| 4 |
104/2009-Customs,dated the 14th September, 2009 [Vide number G.S.R.
674 (E), dated the 14th September, 2009] |
In the said notification, in condition (4), after third proviso,
following
proviso shall be inserted , namely:-“ Provided also that the transfer of
the said scrip shall be allowed within the group
company as defined in para 9.28 of the Foreign Trade Policy, if the said
group company is a manufacturer and such transfer is
endorsed by the Regi onal Authority during the period of validity of the
said scrip, mentioning the sectors for which the transferee has
manufacturing facility and for which the transfer is granted:”
|
[F.No.605/10/2013 -DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
Note:
- The principal notification number 91/2009 - Customs, dated the 11th
September, 2009 was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub - section (i) vide number G.S.R.657 (E), dated the 11th
September, 2009 and was last amended by
notification No. 20/2013-Customs, dated
the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub - section (i) vide number G.S.R. 203 (E), dated the 3rd April,
2013.
- The principal notification number 94/2009 - Customs, dated the 11th
September, 2009 was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub -section (i) vide number G.S.R. 660 (E), dated the 11th
September, 2009 and was last amended by notification No. 20/2013-Customs, dated
the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub - section (i) vide number G.S.R.203
(E), dated the 3rd April, 2013.
- The principal notification number 98/2009 -Customs, dated the 11th
September, 2009 was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub - section (i) vide number G.S.R. 664(E), dated the 11th
September, 2009 was last amended by notification No. 20/2013-Customs, dated the
3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub -section (i) vide number G.S.R.203 (E), dated the 3rd April,
2013.
- The principal notification number 104/2009 - Customs, dated the 14th
September, 2009 was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub - section (i) vide number G.S.R. 674 (E), dated the 14th
September, 2009 was last amended by notification No. 20/2013 -Customs, dated the
3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub - section (i) vide number G.S.R.203 (E),
dated the 3rd April, 2013.
|