CUSTOMS Notification No 46 of 2017 dt 30th June, 2017

Posted on 19 April 2023     Category : Notifications

 

 

 

Notification no 46/2017 Customs date on 30th June, 2017

 

 

The extract of CUSTOMS Notification No. 46/2017- CUSTOMS is given below:

 

Notification No. 46/2017-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. 46/2017 – 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) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 94/96-Customs, dated the 16th December, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number G.S.R..569 dated the 16th December, 1996, 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 the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 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 said First Schedule, and the whole of the additional duty, integrated tax , compensation cess leviable thereon respectively under sub-sections (1), (3), (5), (7) and (9) 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.

Description of goods

 

 

 

 

Conditions

No.

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

 

1

Goods

exported

-

 

 

 

 

 

 

 

(a)  under  claim  for  drawback

 

amount  of  drawback  of  customs  or  excise  duties

 

 

of any customs or excise duties

 

allowed at the time of export;

 

 

levied by the Union

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)  under  claim for  drawback

 

amount of excise duty leviable by State at the time

 

 

of any excise duty levied by a

 

and place of importation of the goods. allowed at the

 

 

State

 

 

 

time of export;

 

 

 

 

 

 

 

 

(c)  under  claim  for  rebate  of

 

amount of rebate of Central Excise duty, availed at

 

 

Central excise duty

 

 

the time of export;

 

 

 

 

 

(d)underbondwithout

amount of Central Excise duty not paid;

  

payment of Central Excise duty

  

 

  

 

 

 

(e)        under   duty   exemption

 

scheme

(DEEC/

Advance

amount  of

excise  duty  or  integrated  tax  and

Authorisation/

DFIA)

or

compensation cess leviable at the time and place of

Export

Promotion

 

Capital

importation

of goods and subject to the following

Goods Scheme (EPCG)

 

 

conditions applicable for such goods -
               

 

(i)     DEEC book has not been finally closed and export in question is de-logged from DEEC Book; Advance Authorisation/DFIA has not been redeemed

 

 

 

 

 

 

 

 

 

and the authorization holder has not been discharged

 

 

 

 

 

 

 

from

the

exportobligation

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

Duty of customs which would be leviable if the value

 

under  Sl.  No.  1  exported  for

of re-imported goods after repairs were made up of

 

repairs abroad

 

 

 

the fair cost of repairs carried out including cost of

 

 

 

 

 

 

 

materials  used  in  repairs  (whether  such  costs  are

 

 

 

 

 

 

 

actually  incurred  for  not),  insurance  and  freight

 

 

 

 

 

 

 

charges, both ways.

 

 

 

3

Cut and polished precious and

Duty of customs which would be leviable if the value

 

semi-precious  stones  exported

of re-imported precious and semi- precious stones

 

for treatment abroad as referred

after  treatment  were  made  up  of  the  fair  cost  of

 

to in Paragraph 4A.20.1 of the

treatment carried out including cost of materials used

 

Foreign

Trade  Policy,

other

in such treatment, whether such costs are actually

 

than those falling under Sl. No.

incurred for not, insurance and freight charges, both

 

1.

 

 

 

 

 

ways.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Parts,  components

of

aircraft

Nil.

 

 

 

 

 

 

replaced or removed during the

 

 

 

 

 

 

 

course

of

maintenance,  repair

 

 

 

 

 

 

 

or overhaul of the aircraft in a

 

 

 

 

 

 

 

Special

Economic

Zone

and

 

 

 

 

 

 

 

brought to any other place in

 

 

 

 

 

 

 

India.

 

 

 

 

 

 

 

 

 

 

 

 

Explanation. - For the purpose

 

 

 

 

 

 

 

of  this

notification,

"Special

 

 

 

 

 

 

 

Economic

Zone"

has

the

 

 

 

 

 

 

 

meaning   assigned   to   it   in

 

 

 

 

 

 

 

clause (za) of section 2 of the

 

 

 

 

 

 

 

Special

Economic

Zones

Act,

 

 

 

 

 

 

 

2005 (28 of 2005).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5               Goods other than those falling Nil : under [Sl. No. 1, 2, 3 and 4 ]

 

Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfied that-

 

(a)    in the case of Bhutan, the machinery and equipment 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 seven years after their exportation or within such extended period, not exceeding three years, as may be allowed by the Principal Commissioner of Customs or Commissioner of Customs as the case may be, on sufficient cause being shown for the delay;

 

(b)    in all other cases, the goods other than those exported under Duty Exemption Scheme(DEEC/Advance Authorization/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;

 

(c)    in the case of goods exported under the Duty Exemption Scheme(DEEC/Advance Authorization/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, re-importation 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 be allowed;

 

(d)    the goods are the same which were exported;

 

(e)    in the case of goods falling under Serial number 2 of the Table there has been no change in ownership of the goods between the time of export of such goods and re-import thererof;

 

(f)     in the case of the goods falling under Serial numbers 1 and 3 of the Table and where the value of exported goods was counted towards fulfillment of export obligation, the amount of customs duties leviable on the duty-free inputs obtained from Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs dated the 5th May, 2000 [vide G.S.R. 399 (E), dated the 5th May, 2000] and notification No. 57/2000-Customs dated the 8th May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also be paid in addition to amount of duty specified in column

 

(3) of the Table;

 

(g)    in the case of goods falling under Sl. No. 4 of the Table, the goods are returned to the owner of the aircraft without any sale:

 

Provided further that nothing contained in this notification shall apply to re-imported goods which had been exported -

 

(a)  by a hundred percent 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).

 

 

  1. This Notification will apply to the exports for which order permitting clearance and loading under section 51 of the Customs Act, 1962 has been given on or before 30th June. 2017.

 

  1. 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.

(c)      'Nominated agencies' means,-

 

(i)Metals and Minerals Trading Corporation Limited (MMTC);

 

(ii)   Handicraft and Handloom Export Corporation (HHEC);

 

(iii)   State Trading Corporation (STC);

 

(iv)   Project and Equipment Corporation of India Ltd. (PEC);

 

(v)  STCL Ltd;

 

(vi)   MSTC Ltd;

 

(vii)   Diamond India Limited (DIL);

 

(viii)      Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy;

 

(ix)   any bank as authorised by Reserve Bank of India as Nominated Agency.

 

(F. No. 354/119/2017-TRU)

 

(Ruchi Bisht)

 

Under Secretary to the Government of India


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