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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 36/2021-Customs
New Delhi, the 19th July, 2021
G.S.R. 493(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 amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No. 45/2017-Customs, dated the 30th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 780(E), dated the 30th June, 2017, namely: –
In the said
notification, –
(i) in the Table, against serial numbers 2 and 3, in
column (3), for the words „Duty of customs”, the words “Said duty, tax or cess”
shall be substituted;
(ii) in the Explanation, after clause (c), the
following clause shall be inserted, namely: –
“(d) on recommendation of
the GST Council, for removal of doubt, it is clarified that the goods mentioned
at serial numbers 2 and 3 of the Table, are leviable to integrated tax and cess
as leviable under the said Customs Tariff Act, besides the customs duty as
specified in the said First Schedule, calculated on the value as specified in
column (3), and the exemption, under said serial numbers, is only from the
amount of said tax, cess and duty over and above the amount so calculated.”.
[F.No. CBIC-190354/96/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN,
Under Secretary to the Government of India
Note: The principal notification No.
45/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary vide number G.S.R. 780(E), dated the 30th June, 2017.
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