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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 11/2016 - Customs
New Delhi, Dated the 01st March, 2016
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), and in supersession of the notification
of the Government
of India in the Ministry of Finance (Department of Revenue)
No. 25/2011-Customs,
dated the 1st
March, 2011, published in the Gazette of India, Extraordinary vide number G.S.R.
151(E) dated
the 1st March, 2011, except as respects things done or omitted to be done before such
supersession, the Central Government, on being satisfied that it is necessary in
the public interest
so to do, hereby exempts media with recorded Information Technology Software
(hereinafter
referred to as the said media), under Chapter 85 of the First Schedule to the
Customs Tariff Act,
1975 (51 of 1975), on which it is not required, under the provisions of the
Legal Metrology Act,
2009 (1 of 2010) or the rules made thereunder or under any other law for the
time being in force,
to declare on the package of the said media thereof, the retail sale price, from
so much of the
additional duty leviable thereon under sub-section (1) of section 3 of the said
Customs Tariff Act
and determined under section 14 of the said Customs Act, or the rules made
thereunder, read
with sub-section (2) of section 3 of the said Customs Tariff Act, as is
equivalent to the duty
payable on the portion of the value of such Information Technology Software
recorded on the
said media, which is leviable to service tax under section 66B read with section
66E of the
Finance Act, 1994 (32 of 1994):
Provided that the importer shall make a declaration in the format specified in
Annexure-I,
regarding value of such Information Technology Software recorded on the said
media, which is leviable to service tax under section 66B read with section 66E of the said
Finance Act, to the
Principal Commissioner of Customs or the Commissioner of Customs, as the case
may be:
Provided further that the person liable to pay service tax is registered under
section 69 of
the said Finance Act, read with rule 4 of the Service Tax Rules, 1994 and
undertakes to pay
service tax leviable thereon in the format specified in Annexure-I.
AAnnexure-I
- Name of the importer:
- Address of the importer:
- Bill of Entry No. (of import of goods):
- Service tax registration of the person liable to pay service tax:
To,
(i) Commissioner/Principal Commisisoner Customs (Jurisdictional), (complete
address)
(ii) Commissioner/Principal Commisisoner Service Tax (Jurisdictional Executive
and
Jurisdictional Audit), (complete address) [through (i) above]
Sir,
I hereby declare that,
- I have imported media with recorded Information Technology Software, under
Chapter
85 of the First Schedule to the Customs Tariff Act, 1975, (51 of 1975), under
Bill of
Entry No.__________dated_______. I have availed the benefit of notification no.
11/2016-Customs dated 1st March, 2016 and the exempted value under the said
notification, which is leviable to service tax under section 66B read with
section 66E of
the Finance Act, 1994, is Rs._____________.
- I have paid (GAR-7 Challan enclosed) or undertake to pay service tax on such
value of
services, for which I am registered with
________________________________(details
of Jurisdictional Principal Commissioner or Commissioner of Service Tax) under
service
tax registration no._______________.
Name and signature of importer/authorised signatory
[F. No. 334/8/2016-TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
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