CUSTOMS Notification No 08 of 2022 dated 1st February, 2022
Posted on
13 June 2022 Category : Notifications
Notification No 08/2022 Customs date on 1st February, 2022
Seeks to amend Notification Nos. 104/2010-Customs, 38/96-Customs, 40/2017-Customs, 60/2011-Customs, 148/94-Customs to exempt AIDC/Health cess/RIC on goods imported under the said notifications.
The extract of CUSTOMS Notification No. 08/2022- CUSTOMS is given below:
Notification No. 08/2022-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.08/2022-Customs
New Delhi, the 1st February, 2022
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 further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely:
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Table
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S. No.
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Notification number and
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Amendments
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Date
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(1)
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(2)
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(3)
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1.
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Notification No. 104/2010-
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In the said notification, in the preamble, after the words, figures and
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Customs, dated the 1st
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brackets “from the whole of the duty of Customs leviable thereon
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October, 2010, published in
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under the First Schedule to the Customs Tariff Act, 1975 (51 of
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the Gazette of
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India,
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1975)”, the words, figures and brackets “and from the whole of
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Extraordinary,
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Part
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II,
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Agriculture Infrastructure and Development Cess, leviable under
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Section 3, Sub-section (i),
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section 124 of the Finance Act, 2021 (13 of 2021)” shall be inserted.
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vide number G.S.R. 805(E),
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dated the 1st October, 2010.
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2.
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Notification
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No.38/96-
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In the said notification, in the TABLE, against S.No. 1, for the entry
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Customs, dated the 23rd July,
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in column 3, the following shall be substituted, namely: -
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1996,
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published
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in
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the
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“Duty of Customs leviable thereon under the First Schedule to the
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Gazette
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of
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India,
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Customs Tariff Act, 1975 (51 of 1975), Agriculture Infrastructure
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Extraordinary,
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Part
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II,
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and Development Cess, leviable under section 124 of the Finance
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Section 3, Sub-section (i),
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Act, 2021 (13 of 2021), Health Cess, leviable under section 141 of
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vide number G.S.R. 290(E),
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the Finance Act, 2020 (12 of 2020), Road and Infrastructure Cess,
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dated the 23rd July, 1996.
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leviable under section 111 of the Finance Act, 2018 (13 of 2018) and
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integrated tax and goods and services tax compensation cess leviable
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thereon respectively under sub-sections (7) and (9) of section 3 of the
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said Act.”
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3.
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Notification
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40/2017-
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In the said notification, in the preamble, after the words, “from the
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Customs, dated the 30th June,
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whole of the duty of Customs leviable thereon which is specified in
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2017,
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published
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in
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the
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the said First Schedule”, the words, figures and brackets “, the whole
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Gazette
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of
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India,
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of Agriculture Infrastructure and Development Cess, leviable under
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Extraordinary,
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Part
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II,
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section 124 of the Finance Act, 2021 (13 of 2021), the whole of
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Section 3, Sub-section (i),
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Health Cess, leviable under section 141 of the Finance Act, 2020 (12
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vide number G.S.R. 775(E),
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of 2020) and the whole of Road and Infrastructure Cess, leviable
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dated the 30th June, 2017.
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under section 111 of the Finance Act, 2018 (13 of 2018)” shall be
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inserted.
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4.
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Notification
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60/2011-
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In the said notification, in the preamble, after the words, figures and
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Customs, dated the 14th July,
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brackets “from the whole of the duty of Customs leviable thereon
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2011,
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published
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in
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the
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under the First Schedule to the Customs Tariff Act, 1975 (51 of
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Gazette
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of
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India,
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1975)”, the words, figures and brackets “and from the whole of
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Extraordinary,
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Part
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II,
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Agriculture Infrastructure and Development Cess, leviable under
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Section 3, Sub-section (i),
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section 124 of the Finance Act, 2021 (13 of 2021)” shall be inserted.
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vide number G.S.R. 536(E),
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dated the 14th July, 2011
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5.
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Notification
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148/94-
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In the said notification, in the preamble, after the words “from the
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CUSTOMS, dated the 13th
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whole of the duty of Customs leviable thereon under the said First
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July, 1994, published in the
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Schedule”, the words, figures and brackets “, the whole of
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Gazette
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of
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India,
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Agriculture Infrastructure and Development Cess, leviable under
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Extraordinary,
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Part
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II,
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section 124 of the Finance Act, 2021 (13 of 2021), the whole of
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Section 3, Sub-section (i),
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Health Cess, leviable under section 141 of the Finance Act, 2020 (12
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vide number G.S.R. 577(E),
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of 2020), the whole of Road and Infrastructure Cess, leviable under
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dated the 13th July, 1994.
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section 111 of the Finance Act, 2018 (13 of 2018)” shall be inserted.
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- This notification shall come into force on 2nd day of February, 2022.
[F. No. 334/01/2022-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India