[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. 24 / 2013-Customs
New Delhi, dated the 18
th April, 2013
G.S.R. 250 (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, 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, which shall be amended or
further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of the
said Table, namely :-
Table
Sl.
No.
Notification number and
date
Amendments
(1) (2) (3)
1. 91/2009-Customs,dated the
11
th September, 2009
[Vide number G.S.R. 657
(E), dated the
11
th September, 2009]
In the said notification,
(1) in opening paragraph, -
(a) after sub paragraph (ii), following sub-paragraph shall be
inserted, namely:-
“(iii) in the case of service provider who is also engaged in
manufacturing activity, capital goods including spares related to its
manufacturing sector business, but excluding the items not permitted
to be imported in terms of Appendix 37B of the Hand Book of
Procedure, volume I,”;
(b) after condition (i), the following condition shall be inserted,
namely:-
“(ia) that in the case of capital goods including spares covered at
sub-paragraph (iii) above the manufacturing sector business of the
service provider has been endorsed by the Regional Authority on the
said scrip during the period of validity of the said scrip and upon such
endorsement, the validity of the said scrip remains unchanged;”;
(c) in the proviso to condition (ii), for the words “that transfer”, the
words, brackets and letters “that, except in case of goods covered at
sub-paragraph (iii) above, transfer” shall be substituted;
(d) after condition (ii), the following condition shall be inserted,
namely:-
“(iia) that the capital goods including spares covered at sub-
paragraph (iii) above shall be subject to actual user condition and the
importer at the time of clearance of the said goods shall furnish an
undertaking to this effect to the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, that in
case of non compliance of the said condition, he shall pay on demand
an amount equal to the duty leviable, but for the exemption contained
herein together with interest at the rate of fifteen percent per annum
from the date of clearance of the said materials;”;
(2) in paragraph (2), after the words “be permitted.”, the following
shall be added, namely:-
“For this purpose, motor cars, sports utility vehicles and all
purpose vehicles for the service provider hotels, travel agents, tour
operators or tour transport operators and companies owning or
operating golf resorts shall not be regarded as personal vehicles
subject to the condition that the customs authority endorses the bill of
entry at the time of clearance specifying that the vehicle shall be
registered as vehicle for “tourist purpose only” and the vehicle is so
registered and a copy of the registration certificate to that effect is
submitted to the concerned Customs authority as a confirmation of
import of vehicle within six months from the date of import and the
said vehicle is used for tourist purpose only.”.
2. 94/2009-Customs,dated the
11
th September, 2009
[Vide number G.S.R. 660
(E), dated the
11
th September, 2009]
In the said notification, in the opening paragraph, in condition (ii), after
the second proviso, following proviso shall be inserted, namely:-
“Provided also that the said scrip shall be transferable by the status
holder, to whom it was issued, to its supporting manufacturer, who is
neither a status holder nor has a unit (the term unit shall not include
developer) in a Park recognised by the Ministry of Food Processing
Industries, if such transfer is endorsed by the Regional Authority during
the period of validity of the said scrip and upon such endorsement, the
validity of the said scrip remains unchanged;”.
3. 98/2009-Customs,dated the
11
th September, 2009
[Vide number G.S.R.
664(E), dated the
11
th September, 2009]
In the said notification,-
(a) in the opening paragraph, for the words “Customs Tariff Act,
subject”, the words and figure “Customs Tariff Act, except to the extent
specified in paragraph 2 of this notification, subject” shall be substituted;
(b) the existing paragraph 2 shall be renumbered as paragraph 2B and
before the paragraph 2B so renumbered, the following paragraphs shall
be inserted, namely:-
“2. The exemption from safeguard duty and anti-dumping duty shall not
be available in case materials are imported against an authorisation
made transferable by the Regional Authority.
2A. In case the imported materials are transferred with the permission
of Regional Authority, the importer shall pay an amount equal to the
safeguard duty and anti-dumping duty leviable on the material so
imported and transferred, but for the exemption contained in paragraph
1 above, together with interest at the rate of fifteen per cent. per annum
from the date of clearance on import of the said materials.”.
4. 104/2009-Customs,dated
the 14
th September, 2009
[Vide number G.S.R. 674
(E), dated the
14
th September, 2009]
In the said notification, in condition (4), after third proviso, following
proviso shall be inserted , namely:-
“Provided also that the transfer of the said scrip shall be allowed within
the group company as defined in para 9.28 of the Foreign Trade Policy,
if the said group company is a manufacturer and such transfer is
endorsed by the Regional Authority during the period of validity of the
said scrip, mentioning the sectors for which the transferee has
manufacturing facility and for which the transfer is granted:” .
[F.No.605/10/2013-DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
Note:
(i) The principal notification number 91/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.657 (E), dated the
11th September, 2009 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203
(E), dated the 3rd April, 2013.
(ii) The principal notification number 94/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660 (E), dated the
11th September, 2009 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203
(E), dated the 3rd April, 2013.
(iii) The principal notification number 98/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 664(E), dated the
11th September, 2009 was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the
3rd April, 2013.
(iv) The principal notification number 104/2009-Customs, dated the 14th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 674 (E), dated the
14th September, 2009 was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the
3rd April, 2013.
