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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 47/2017 – Customs
New Delhi, the 30th June, 2017
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 exempts
the goods falling within the Fourth Schedule to the Central Excise Act, 1944
(1of 1944) and specified in column (2) of the Table below, when re- imported
into India, from so much of the duty of customs leviable thereon which is
specified in the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and
the whole of the additional duty leviable thereon under subsections (1), (3),
and (5) of section 3 of the said Customs Tariff Act, as is in excess of the
amount indicated in the corresponding entry in column (3) of the said Table.
Table
| Sl.No. |
Description of goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
Goods exported - |
|
| (a) under claim for drawback of any customs or excise duties levied
by the Union |
amount of drawback of customs or excise duties allowed at the time
of export; |
| (b) under claim for drawback of any excise duty levied by a State
|
amount of excise duty leviable by State at the time and place of
importation of the goods. allowed at the time of export; |
| (c) under claim for rebate of Central excise duty |
amount of rebate of Central Excise duty, availed at the time of
export; |
| (d) under bond without payment of Central Excise duty |
amount of Central Excise duty not paid; |
| (e) under duty exemption scheme (DEEC/ Advance Authorisation/ DFIA)
or Export Promotion Capital Goods Scheme (EPCG) |
amount of excise duty leviable at the time and place of importation
of goods and subject to the following conditions applicable for such
goods -
(i) DEEC book has not been finally closed and export in
question is delogged from DEEC Book; Advance Authorisation/DFIA has not
been redeemed and the authorization holder has not been discharged from
the export obligation by DGFT;
(ii) in case of EPCG scheme the
period of full export performance has not expired and necessary
endorsements regarding reimport have been made;
(iii) the
importer had intimated the details of the consignment re-imported to the
Assistant Commissioner of Customs or Deputy Commissioner of Customs in
charge of the factory where the goods were manufactured or the premises
from where the goods were supplied and to the licensing authority
regarding the fact of re-importation and produces a dated
acknowledgement of such intimation at the time of clearance of goods;
(iv) The manufacturer- exporters may be permitted clearance of
such goods without payment of Central Excise duty or integrated tax and
compensation cess under transit bond to be executed with the Customs
authorities at the port of importation, such bond will be cancelled on
the production of certificate issued by the jurisdictional Customs
authority about receipt of re-imported goods into their factory or the
premises from where the goods were supplied. |
| 2 |
Goods other than those falling under Sl. No. 1 |
Nil |
Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of
Customs is satisfied that-
(a) the goods other than those exported under Duty Exemption
Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods
Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of
Chapter 3 of Foreign Trade Policy are re-imported within three years after their
exportation or within such extended period, not exceeding two years, as the
Principal Commissioner of Customs or Commissioner of Customs as the case may be,
on sufficient cause being shown for the delay may be allowed.
(b) in the case of goods exported under the Duty Exemption
Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods
Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of
Chapter 3 of Foreign Trade Policy, reimportation of such goods takes place
within one year of exportation or such extended period not exceeding one more
year as the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be, on sufficient cause being shown for the delay may allowed;
(c) the goods are the same which were exported:
Provided further that nothing contained in this notification shall apply to
re-imported goods which had been exported -
(a) by a hundred per cent export-oriented undertaking or a unit in a Free
Trade Zone as defined under section 3 of the Central Excise Act, 1944 (1 of
1944);
(b) from a public warehouse or a private warehouse appointed or licensed, as
the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of
1962).
2. This notification shall come into force with effect from the 1st day of
July, 2017.
Explanation. - For the purposes of this notification,-
(a) the goods shall not be deemed to be the same if these are re-imported
after being subjected to re-manufacturing or reprocessing through melting,
recycling or recasting abroad;
(b) 'Foreign Trade Policy' means Foreign Trade Policy, 2015 - 2020 notified
by the Government of India in the Ministry of Commerce and Industry published in
the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide
notification No. 01/2015- 2020, dated the 1st April, 2015.
(Ruchi Bisht)
Under Secretary to the Government of India
(F.
No. 354/119/2017-TRU)
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