Download Document

[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. 42/2017 – Customs
New Delhi, the 30
th
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 amends the following notifications of the Government of India in the
Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, to the
extent as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
S.No. Notification No. and Date Amendments
(1) (2) (3)
1 102/2007-Customs, dated the 14
th

September, 2007 published in the
Gazette of India, Extraordinary
vide number G.S.R.734 (E), dated
the 30
th
September, 2007.
In the said notification,-
(i) for the words and brackets “sales tax or value
added tax”, at both places where they occur
the words “integrated Goods and services tax
or Central Goods and services tax and State
Goods and Services tax or Central Goods and
services tax and Union Territory Goods and
Services tax”, shall be substituted;
(ii) in para 2, in condition (e), after entry (iii), the
following proviso shall be inserted, namely:-
“Provided that for the goods sold prior to the 1
st

July 2017, documents evidencing payment of
appropriate sales tax or value added tax, as the
case may be, shall be accepted.”
2 4/99-Customs, dated the 8
th

January, 1999 published in the
Gazette of India, Extraordinary vide
number G.S.R. 21 (E), dated the
08
th
January, 1999
In the notification, for the words, brackets and
figures “additional duty leviable thereon under sub-
section (5) of section 3” the words, brackets and
figures, “additional duty, integrated tax and
compensation Cess leviable thereon respectively
under sub-sections (5), (7) and (9) of section 3”, shall
be substituted.

3. 172/1994, dated the 30
th

September, 1994 published in the
Gazette of India, Extraordinary vide
number G.S.R.734 (E), dated the
30
th
September, 1994
In the said notification, for the words, figures and
brackets “additional duty leviable thereon under sub-
section (5) of section 3 of the said Custom Tariff
Act, 1975”, where they occur the words, figures and
brackets, “integrated tax leviable thereon under sub-
section (7) of section 3”, shall be substituted.


2 This notification shall come into force with effect from the 1
st
day of July, 2017.

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

(Ruchi Bisht)
Under Secretary to the Government of India
Note:
1. The principal notification No. 102/2007-Customs, dated the 14
th
September, 2007, was last
amended by notification No. 93/2008-Customs dated the 1
st
August, 2008, which was
published in the Gazette of India, Extraordinary, vide G.S.R. 569 (E), dated the 1
st
August,
2008.
2. The principal notification No. 4/99-Customs, dated the 08
th
January, 1999, was last amended
by notification No. 2/2006-Customs - dated the 17
th
January, 2006, which was published in
the Gazette of India, Extraordinary, vide G.S.R. 17 (E), dated the 17
th
January, 2008.
3. The principal notification No. 172/1994-Customs, dated the 30
th
September, 1994, was last
amended by notification No. 17/2010-Customs - dated the 27
th
February 2010, which was
published in the Gazette of India, Extraordinary, vide G.S.R.130 (E), dated the 27
th
February,
2010.