[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.113 /2013 - Customs (N. T.)
New Delhi, the 27
th
November, 2013
G.S.R (E). - WHEREAS the Jute products falling under headings 5310 and 6305 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and also specified in terms of the corresponding
headings of the First Schedule to the Central Excise Act, 1985 (5 of 1986), in column (2) of the Table to the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.30/2004-Central Excise, dated the 09
th
July,
2004, were exempted from the whole of the duty of excise leviable thereon under the Central Excise Act, 1944 (1 of 1944),
subject to fulfilment of the condition as specified in the proviso to the said notification, were allowed to be imported from
Bangladesh during the period commencing on the 9
th
day of July, 2004 and ending with the 13
th
day of February, 2011 by
extending the exemption available under the said notification;
AND WHEREAS, the Central Government is satisfied that according to a practice that was generally prevalent regarding levy
of duty (including non-levy thereof) under the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), the
Jute products falling under headings 5310 and 6305 of the First Schedule to the Customs Tariff Act, that were being allowed to
be imported from Bangladesh by exempting from the whole of the additional duty of customs, leviable thereon under sub-
section (1) of Section 3 under the said Customs Tariff Act were liable to a higher amount of duty than what was levied
according to the said practice, during the aforesaid period;
NOW, THEREFORE, in exercise of the powers conferred by section 28A of the Customs Act, the Central Government, hereby,
directs that the whole of the additional duty of customs, leviable thereon under sub-section (1) of section 3 under the Customs
Tariff Act, on the Jute products falling under headings 5310 and 6305 of the First Schedule to the Customs Tariff Act, imported
from Bangladesh, but for the said practice, shall not be required to be paid in respect of the said goods on which the aforesaid
duty of customs was not levied during the aforesaid period on account of the said practice.
F. No. 521/101/2010-STO (TU)
( M.V.Vasudevan )
Under Secretary to the Government of India