CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

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CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

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thereon under section 9 and anti-dumping duty leviable

thereon under section 9A” shall be substituted;

(b) after condition (ix), the following condition shall be

inserted, namely :-

“(xii) the exemption from integrated tax leviable and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be available up to the 31^st March, 2018.”.

[F. No. 605/ 52/2017-DBK]

(Anand Kumar Jha)

Under Secretary to the Government of India

Note:

(1) The principal notification No. 16/2015-Customs, dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1^st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

(2) The principal notification No. 18/2015-Customs dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1^st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

(3) The principal notification No. 20/2015-Customs dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1^st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

(4) The principal notification No.21/2015-Customs dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 257 (E), dated the 1^st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

(5) The principal notification No. 22/2015-Customs dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 258 (E), dated the 1^st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

(6) The principal notification No. 45/2016-Customs dated the 13^th August, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E), dated the 13^th August, 2016 and was last amended by notification No. 26 /2017-Customs, dated the 29^th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29^th June, 2017.

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Notification no. 79/2017 Customs date on 13th October, 2017

Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG. Schemes

The extract of CUSTOMS Notification No. 79/2017- CUSTOMS is given below:

Notification No. 79/2017-CUSTOMS

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

	Notification No. 79/2017 - Customs
	New Delhi, the 13^th October, 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 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, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-

				Table

S.	Notification			Amendments
S.	number and date
No.	number and date
No.

(1)		(2)		(3)
(1)

1.	16/2015-Customs,			In the said notification,-
1.	dated the 1^st April,
	dated the 1^st April,
	2015	[vide	number	(a) in the opening paragraph, after clause (ii), the
	G.S.R. 252(E), dated			following shall be inserted, namely:-
	the 1^st	April, 2015]
				“(iii) the whole of integrated tax and the goods and
				services tax compensation cess leviable thereon under
				sub-section (7) and sub-section (9) of section 3 of the
				said Customs Tariff Act:
				Provided that the exemption from integrated tax and
				the goods and services tax compensation cess shall be
				available up to the 31^st March, 2018.”;
				(b) in the Explanation C (II), for the words “However,
				the following categories of supplies, shall also be
				counted towards fulfilment of export obligation:”, the
				words “However, in authorisations where exemption
				from integrated tax and goods and service tax
				compensation cess is not availed, the following
				categories of supplies, shall also be counted towards
				fulfilment of export obligation:” shall be substituted.

2.	18/2015-Customs,			In the said notification, in the opening paragraph,-
2.	dated the 1^st April,
	dated the 1^st April,
	2015	[vide	number	(a) for the words, brackets, figures and letters “from the
	G.S.R.	254	(E),	whole of the additional duty leviable thereon under sub-
				1

	dated the 1^st April,			sections (1), (3) and (5) of section 3, safeguard duty
	2015]			leviable thereon under section 8B and anti-dumping
				duty leviable thereon under section 9A”, the words,
				brackets, figures and letters “from the whole of the
				additional duty leviable thereon under sub-sections (1),
				(3) and (5) of section 3, integrated tax leviable thereon
				under sub-section (7) of section 3, goods and services
				tax compensation cess leviable thereon under sub-section
				(9) of section 3, safeguard duty leviable thereon under
				section 8B, countervailing duty leviable thereon under
				section 9 and anti-dumping duty leviable thereon under
				section 9A” shall be substituted;
				(b) in condition (viii), after the proviso, the following
				proviso shall be inserted, namely:-
				“Provided further that notwithstanding anything
				contained hereinabove for the said authorisations where
				the exemption from integrated tax and the goods and
				services tax compensation cess leviable thereon under
				sub-section (7) and sub-section (9) of section 3 of the
				said Customs Tariff Act, has been availed, the export
				obligation shall be fulfilled by physical exports only;”;
				(c) after condition (xi), the following conditions shall
				be inserted, namely :-
				“(xii) that the exemption from integrated tax and the
				goods and services tax compensation cess leviable
				thereon under sub-section (7) and sub-section (9) of
				section 3 of the said Customs Tariff Act shall be subject
				to pre-import condition;
				(xiii) that the exemption from integrated tax and the
				goods and services tax compensation cess leviable
				thereon under sub-section (7) and sub-section (9) of
				section 3 of the said Customs Tariff Act shall be
				available up to the 31^st March, 2018.”.

3.	20/2015-Customs,			In the said notification, in the opening paragraph,-
3.	dated the 1^st April,
	dated the 1^st April,
	2015	[vide	number	(a) for the words, brackets, figures and letters “from the
	G.S.R.	256	(E),	whole of the additional duty leviable thereon under sub-
	dated	₁st	April,	sections (1), (3) and (5) of section 3, safeguard duty
	2015]			leviable thereon under section 8B and anti-dumping
				duty leviable thereon under section 9A”, the words,
				brackets, figures and letters “from the whole of the
				additional duty leviable thereon under sub-sections (1),
				(3) and (5) of section 3, integrated tax leviable thereon
				under sub-section (7) of section 3, the goods and
				services tax compensation cess leviable thereon under
				2

sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A” shall be substituted;

(b) in condition (viii), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that notwithstanding anything contained hereinabove for the said authorisations where the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act has been availed, the export obligation shall be fulfilled by physical exports only;”;

(c) in condition (xii), for the words “safeguard duty, transitional product specific safeguard duty and antidumping duty”, the words “safeguard duty,

transitional product specific safeguard duty, countervailing duty and antidumping duty” shall be substituted;

(d) after condition (xii), the following conditions shall be inserted, namely:-

“(xiii) that the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be subject to pre-import condition;

(xiv) that the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be available up to the 31^st March, 2018.”.

4.	21/2015-Customs,	In the said notification,
4.	dated the 1^st April
	dated the 1^st April
	2015 [vide number	(a) in the opening paragraph, for the words, figures,
	G.S.R. 257(E), dated	and letters “safeguard duty leviable thereon under
	the 1^st April, 2015]	section 8B and anti-dumping duty leviable thereon under
		section 9A” the words, figures and letters “safeguard
		duty leviable thereon under section 8B,				countervailing
		duty leviable thereon under section 9 and anti-dumping
		duty leviable	thereon	under	section	9A”	shall	be
		substituted.
		(b) in paragraph 2, for the words “safeguard duty,
		transitional	product	specific	safeguard		duty	and

				antidumping	duty”,	the words “safeguard duty,
				transitional	product	specific	safeguard	duty,
				countervailing duty and antidumping duty” shall be
				substituted.

5.	22/2015-Customs,			In the said notification, in the opening paragraph,-
5.	dated the 1^st April,
	dated the 1^st April,
	2015 [vide number			(a) for the words, brackets, figures and letters “from the
	G.S.R.	258	(E),	whole of the additional duty leviable thereon under sub-
	dated the 1^st April,			sections (1), (3) and (5) of section 3, safeguard duty
	2015]			leviable thereon under section 8B and anti-dumping
				duty leviable thereon under section 9A”, the words,
				brackets, figures and letters “from the whole of the
				additional duty leviable thereon under sub-sections (1),
				(3) and (5) of section 3, integrated tax leviable thereon
				under sub-section (7) of section 3, the Goods and
				services tax compensation cess leviable thereon under
				sub-section (9) of section 3, safeguard duty leviable
				thereon under section 8B, countervailing duty leviable
				thereon under section 9 and anti-dumping duty leviable
				thereon under section 9A” shall be substituted;
				(b) after condition (xii), the following condition shall
				be inserted, namely :-
				“(xiii) that the exemption from integrated tax and the
				goods and services tax compensation cess leviable
				thereon under sub-section (7) and sub-section (9) of
				section 3 of the said Customs Tariff Act shall be
				available to goods imported up			to the 31^st	March,
				2018.”.

6.	45/2016-Customs,			In the said notification, in the opening paragraph,
6.	dated	the	13^th
	dated	the	13^th
	August,	2016	[vide	(a) for the words, brackets, figures and letters “from the
	number	G.S.R.		whole of the additional duty leviable thereon under sub-
	795(E),	dated	the	sections (1), (3) and (5) of section 3, safeguard duty
	13^th August, 2016]			leviable thereon under section 8B and anti-dumping
				duty leviable thereon under section 9A”, the words,
				brackets, figures and letters “from the whole of the
				additional duty leviable thereon under sub-sections (1),
				(3) and (5) of section 3, integrated tax leviable thereon
				under sub-section (7) of section 3, the goods and
				services tax compensation cess leviable thereon under
				sub-section (9) of section 3, safeguard duty leviable
				thereon under section 8B, countervailing duty leviable
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