24
th
June , 2002.
Notification No. 64 /2002-Customs
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 directs that each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed
shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of
the said Table.
Table
Sr.
No.
Notification
No. and
Date
Amendment
(1)(2) (3)
1.
3/88-
Customs,
dated the 14
th
January,
1988.
In the said notification,-
(1) in paragraph 1, -
(a) in condition (xi), for the third and fourth provisos, the following proviso shall be substituted, namely :-
"Provided also that exchange of plain gold or plain silver or plain platinum jewellery, from any place in India to
the said Complex with the gold or silver or platinum of the equivalent quantity in weight as that of gold or silver
or platinum, as the case may be, contained in the said jewellery, permitted subject to such conditions as may
be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.";
(b) in condition (xiii), in Explanation, in clause (c), for the word and figures 'para 8.34', the word, figures,
brackets and letter "para 6.15(d)" shall be substituted;
(c) in condition (xv), for the portion beginning with the word and figures "para 16" and ending with the words
"Commissioner of Customs", the following shall be substituted, namely:-
"Export and Import Policy and the Handbook of Procedures Volume I, for sale to a tourist as defined in the
Baggage Rules, 1998, leaving India in accordance with the procedure specified by the Commissioner of
Customs;
(2) in paragraph 2, for the portion beginning with the words "Export and Import Policy", and ending with the
words "as amended from time to time:", the following shall be substituted, namely:-
"Export and Import Policy read with Chapter 6 of the Handbook of Procedures Volume-I:";
(3) in the Explanation, after clause (c), the following clauses shall be inserted, namely:-
'(d) "Export-Import Policy" means the Export and Import Policy, 1
st
April, 2002-31
st
March, 2007, published
by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31
st
March, 2002 as amended from time to time;
(e) "Handbook of Procedures Volume I" means the Handbook of Procedures Volume I, 2002-2007, published
by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07, dated
the 31
st
March, 2002.'.
2.
277/90-
Customs,
dated the 12
th
December,
1990.
In the said notification,-
(1) in paragraph 1,-
(a) in condition (xii), for the third and fourth provisos, the following proviso shall be substituted, namely:-
"Provided also that exchange of plain gold or plain silver or plain platinum jewellery, from any
place in India to the said undertaking with the gold or silver or platinum of the equivalent quantity in
weight as that of gold or silver or platinum, as the case may be, contained in the said jewellery,
permitted subject to such conditions as may be specified by the Assistant Commissioner of
Customs or Deputy Commissioner of Customs;";
(b) in condition (xiv), in Explanation, in clause (c), for the word and figures "para 8.34", the word, figures,
brackets and letter "para 6.15(d)", shall be substituted;
(c) in condition (xv a), for the words, figures and letters "Import and Export Policy, 1
st
April, 1997 - 31
st
March, 2002", the words "Export and Import Policy," shall be substituted;
(d) in condition (xvaa), for the portion beginning with the words "Export and Import Policy" and ending with
the words "Commissioner of Customs;", the following words and figures shall be substituted, namely:-
"Export and Import Policy and the Handbook of Procedures Volume-I, for sale to a tourist as
defined in the Baggage Rules, 1998, leaving India in accordance with the procedure specified by
the Commissioner of Customs;";
(e) in condition (xvi), for the words and figures "Export and Import Policy, 1 April, 1997 - 31 March, 2002",
the words "Export and Import Policy" shall be substituted;
(2) in paragraph 2, for the portion beginning with the words "Export and Import Policy" and ending with the
words "amended from time to time:", the words and figures "Export and Import Policy read with Chapter 6 of
the Handbook of Procedures Volume-I :", shall be substituted;
(3) in the Explanation, after clause (b), the following clauses shall be inserted, namely:-
'(c) "Export-Import Policy" means the Export and Import Policy 1
st
April, 2002-31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31
st
March, 2002, as amended from time to time;
(d) "Handbook of Procedures Volume I' means the Handbook of Procedures Volume I, 2002-2007
published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-
07, dated the 31
st
March, 2002."
3.
138/91-
Customs,
dated the
22nd
October,
1991.
In the said notification, -
(a) in paragraph 1,-
(i) for the words "said Customs Act,", the words " said Customs Act, or procured from international
exhibitions held in India,", shall be substituted;
(ii) in condition (6), for the portion beginning with the words "Export and Import Policy" and ending with the
words, figures and letters "Notification No. 1/1997-2002, dated 31
st
March, 1997,", the following shall be
substituted, namely:-
"Export and Import Policy 1
st
April, 2002- 31
st
March, 2007, published by the Government of India in the
Ministry of Commerce and Industry, Notification No. 1/2002-07, dated 31
st
March, 2002,";
(iii) in condition (7), for the figures "20%", the words "fifteen per cent." shall be substituted;
(iv) the condition (13) shall be omitted;
(v) after condition (16), the following condition shall be inserted, namely:-
"(17) The Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow the supply or
transfer of capital goods imported by a unit to another hundred per cent export oriented undertaking or to a
unit in Export Processing Zone or Special Economic Zone or Electronic Hardware Technology Parks or
Software Technology Park for use within the unit as per the procedure specified by him in this behalf and
subject to the permission of the Chief Executive of the Software Technology Park.";
(b) in the Table,-
(i) against S. No. 7, in column (2), for the words " spares and consumables thereof", the words " computer,
laptop, server, spares, consumables thereof" shall be substituted;
(ii) against S.No.10, in column (2), for the word "air-conditioners", the words " air-conditioning system" shall
be substituted.
4.
140/91-
Customs,
dated the
22nd
October,
1991.
In the said notification, -
(a) in paragraph 1,-
(i) for the words "said Customs Act," the words "said Customs Act, or procured from international exhibitions
held in India," shall be substituted;
(ii) in condition (6), for the portion beginning with the words "Export and Import Policy" and ending with the
words, figures and letters "Notification No. 1/1997-2002, dated 31
st
March, 1997,", the following shall be
substituted, namely:-
"Export and Import Policy 1
st
April, 2002 - 31
st
March, 2007, published by the Government of India in the
Ministry of Commerce and Industry, Notification No. 1/2002-07, dated 31
st
March, 2002,";
(iii) in condition (7), for the figures "20%", the words "fifteen per cent." shall be substituted;
(iv) the condition (13) shall be omitted;
(v) after condition (15), the following condition shall be inserted, namely:-
"(16) The Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow the supply or
transfer of capital goods imported by a unit to another hundred per cent export oriented undertaking or to a
unit in Export Processing Zone or Special Economic Zone or Electronic Hardware Technology Parks or
Software Technology Park for use within the unit as per the procedure specified by him in this behalf and
subject to the permission of the Chief Executive of the Software Technology Park.";
(b) in the Table,-
(i) against S. No.7, in column (2), for the words " spares and consumables thereof", the words " computer,
laptop, server, spares, consumables thereof" shall be substituted;
(ii) against S.No.10, in column (2), for the word "air-conditioners", the words "air-conditioning system" shall
be substituted.
5.
95/93-
Customs,
dated the
2nd March,
1993.
In the said notification,
(a) in paragraph 1, -
(i) for the words "said Customs Act,", the words " said Customs Act, or procured from international
exhibitions held in India," shall be substituted;
(ii) in condition (8), for the figures "20%", the words "fifteen per cent." shall be substituted;
(iii) in condition (12), for the words "transfer of goods", the words " transfer of capital goods" shall be
substituted;
(iv) in the Explanation, for clause (b), the following clause shall be substituted, namely:-
'(b) "Export and Import Policy" means Export and Import Policy 1
st
April, 2002- 31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry notification No. 1/2002-07, dated 31
st
March, 2002, as amended from time to time';
(b) in the Table,-
(i) against Sl.No.5A, in column (2), for the word "air-conditioners", the words " air-conditioning system" shall
be substituted;
(ii) for Sl. No. 7 and the entries relating thereto in column (2), the following Sl. No. and entries shall be
substituted, namely:-
" 7. - A prototype or a technical sample for each of the existing products for the purpose of product
diversification, development or evaluation";
(iii) against Sl. No. 10, in column (2), for the words "spares and consumables thereof", the words
"Computer, laptop, server, spares and consumables thereof" shall be substituted.
6.
96/93-
Customs,
dated the
2nd March,
1993.
In the said notification,
(a) in paragraph 1,-
(i) for the words "said Customs Act," the words "said Customs Act, or procured from international exhibitions
held in India," shall be substituted;
(ii) in condition (8), for the figures "20%", the words "fifteen per cent." shall be substituted;
(iii) in condition (12), for the words "transfer of goods", the words "transfer of capital goods" shall be
substituted;
(iv) in the Explanation, for clause (b), the following clause shall be substituted, namely:-
'(b) "Export and Import Policy" means Export and Import Policy 1
st
April, 2002- 31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide Notification No. 1/2002-07, dated
31
st
March, 2002, as amended from time to time';
(b) in the Table,-
(i) against Sl.No.5A, in column (2), for the word "air-conditioners", the words "air-conditioning system" shall
be substituted;
(ii) for Sl. No. 7 and the entries relating thereto in column (2), the following Sl. No. and entries shall be
substituted, namely:-
"7.- A prototype or a technical sample for each of the existing products for the purpose of product
diversification, development or evaluation";
(iii) against Sl. No. 10, in column (2), for the words "spares and consumables thereof", the words "Computer,
laptop, server, spares and consumables thereof" shall be substituted.
In the said notification,-
(a) in paragraph 1,-
(i) for the words "said Customs Act,", the words "said Customs Act, or procured from international
exhibitions held in India," shall be substituted;
(ii) in condition (3), in clause (b), for the figures "20%", the words "fifteen per cent." shall be substituted;
7.
126/94-
Customs,
dated the
3rd June,
1994.
(iii) in condition (6), for clause (c), the following clause shall be substituted, namely:-
"(c) permit the capital goods or goods produced, manufactured or packaged to be supplied/ transferred
without payment of duty from the unit to another hundred per cent Export Oriented Undertaking or to a unit in
an Export Processing Zone or Special Economic Zone for use in the unit.";
(b) after paragraph 3, the following paragraph shall be inserted, namely:-
"4. Notwithstanding anything contained in this notification, the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, may permit the seeds specified in Item number 2 and the
goods specified against Item number 6 and Item numbers 16 to 22 of Annexure-I, to be taken out to the fields
/farms of contract farmers of the unit for production or in connection therewith; and to bring back the produce
to the unit for exports, in accordance with provisions of Export and Import Policy and Handbook of
Procedures, Volume-I and subject to the following conditions, namely:-
(a) the unit shall produce an agreement between the unit and contract farmer(s) to the Assistant
Commissioner of Customs or Deputy Commissioner of Customs, as the case may be;
(b) the fields/ farms of the contract farmers shall be located within the jurisdiction of the same Commissioner
of Customs or Commissioner of Central Excise, as the case may be, as that of the unit;
(c) in case of units, which has been in existence for at least two years and engaged in export of agriculture or
horticulture products, supply of inputs and other equipment to the fields/ farms of the contract farmers shall be
allowed to the unit on furnishing a bank guarantee equal to the 50 per cent. of the duty forgone on the goods
so transferred to the fields/farms of the contract farmers;
(d) in case of units other than those specified in clause (c), the unit shall be required to furnish a bank
guarantee equal to the total duty forgone on the goods so transferred to the fields/ farms of contract farmers;
(e) prior to import of the goods, the unit shall apply to the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, giving the details, such as, number of contact farmers and
location of their farms, measurement of the farms or fields under contact farming, input-output norms of
production as fixed by Directorate General of Foreign Trade and their projected requirements and after
examination of the such projected requirement, the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, would give permission for the import or procurement of the
same on annual basis;
(f) the unit shall be required to have a premise(s) duly bonded under section 58 of the said Customs Act for
storage, of imported or domestically procured inputs and capital goods and, of final products manufactured or
produced therefrom;
(g) in case of failure of the unit to bring back the agriculture or horticulture produce so produced in the fields/
farms of contract farmers to the unit, as per the norms notified by the Directorate General of Foreign Trade,
within the same season or such extended period as may be permitted by the Commissioner of Customs or
Central Excise, as the case may be, due to any reason including natural calamity or loss of crop, the unit shall
be required to pay the duty equal to the duty forgone on the inputs so taken out to the fields/ farms of the
contract farmers;
(h) in respect of goods specified at Item numbers 16 to 22 of Annexure-I and transferred to the fields/ farms
of the contract farmers, at any point of time as may be decided by the Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, the unit shall be required to account for the goods so
transferred to the farms/ fields of the contact farmers;
(i) in case of non-accountal of goods so transferred or use of the goods in farms or fields other than those
declared to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may
be, the unit shall pay duty forgone on such un-accounted goods along with the interest at the rate of twenty per
cent. per annum within 10 days of receipt of demand notice, and in case of failure to pay the same, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may en-cash
the bank guarantee and disallow the duty free imports/ procurement under the notification.";
(c) for Explanation, the following Explanation shall be substituted, namely:-
' Explanation .- For the purposes of this notification,
(i) "Export-Import Policy" means the Export and Import Policy 1
st
April, 2002-31
st
March, 2007 published by
the Government of India in the Ministry of Commerce and Industry vide Notification No. 1/2002-07, dated 31
st
March, 2002, as amended from time to time.
(ii) "Handbook of Procedures Volume I" means the Handbook of Procedures Volume I, 2002-2007 published
by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-07, dated
the 31
st
March, 2002.';
(d) in Annexure-I, after Item No. 15 and the entries relating thereto, the following Item Nos. and entries shall be
inserted, namely: -
" 16. Filters
17. Dripliers, Driplines and Drip-fittings
18. Micro Sprinklers and Misters
19. Agriculture Sprinklers
20. Fertilizer Tanks
21. Valves
22.Fertilizer Pumps and Chemical Injections".
8.
133/94-
Customs,
dated the
22nd June,
1994.
In the said notification, -
(a) in paragraph 1,-
(i) for the words "said Customs Act,", the words "said Customs Act, or procured from international
exhibitions held in India," shall be substituted;
(ii) the clause (e) shall be omitted;
(iii) in condition (3), in clause (iii), for the figures "20%", the words "fifteen per cent." shall be substituted;
(iv) in the condition (6),-
(a) in clause (ii), for the words "the said goods or goods", the words "capital goods or goods" shall be
substituted;
(b) for clause (iii), the following shall be substituted, namely:-
"(iii) permit the said goods or goods manufactured, produced, processed or packaged to be supplied
/transferred from a unit in the Zone to another unit in the same Zone for the purposes of manufacture and
export or use within the said unit:
Provided that clause (iii) shall not apply to goods imported for repairs, reconditioning or re-engineering which
have been so repaired, reconditioned or re-engineered."
(v) for the Explanation, the following Explanation shall be substituted, namely:-
' Explanation .- For the purposes of this notification, "Export and Import Policy" means the Export and Import
Policy, 1
st
April, 2002 to 31
st
March, 2007, published by the Government of India in the Ministry of
Commerce and Industry vide notification No.1/2002-07, dated the 31
st
March, 2002, as amended from time
to time';
(b) in paragraph 3, for the word and figures "paragraph 9.10", the word and figures "paragraph 6.9", shall be
substituted;
(c) in Annexure-I,-
(i) against Sl. No. 2A, under column "Description of Goods", in the entry, for the words "air conditioners", the
words "air-conditioning system" shall be substituted;
(ii) against Sl. No. 4, under column " Description of Goods", in the entry, for the words "spares and
consumables thereof", the words "computers, laptop, server, spares and consumables thereof" shall be
substituted;
(iii) for Sl. No.10 and the entries relating thereto, the following shall be substituted, namely:-
" 10. A prototype or a technical sample for each of the existing products for the purpose of product
diversification, development or evaluation.".
9.
177/94-
Customs,
dated the 21
st
October,
1994
In the said notification,-
(1) in paragraph 1,-
(a) in condition (8),-
(i) for the second proviso, the following proviso shall be substituted, namely;
"provided also that exchange of plain gold or plain silver or plain platinum jewellery, from any place in India to
the said Zone with the gold or silver or platinum of the equivalent quantity in weight as that of gold or silver or
platinum, as the case may be, contained in the said jewellery, permitted subject to such conditions as may be
specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs:";
(ii) the fourth proviso shall be omitted;
(b) in condition (10), in Explanation (c), for the words and figures "para 8.14", the word, figures, brackets and
letter "para 6.15(d)" shall be substituted;
(c) in condition (12), the " Explanation " shall be omitted;
(2) in paragraph 2, for the portion beginning with the words "Export and Import Policy" and ending with the
words " as amended from time to time", the words and figures "Export and Import Policy read with Chapter 6
of the Handbook of Procedures, Volume-I" shall be substituted ;
(3) after paragraph 4, the following Explanation shall be inserted, namely,-
' Explanation. -For the purposes of this notification,
(i) "Export and Import Policy" means the Export and Import Policy, 1
st
April, 2002-31
st
March, 2007
published by the Government of India in the Ministry of Commerce and Industry vide Notification No. 1/2002-
07, dated 31
st
March, 2002 as amended from time to time.
(ii) "Handbook of Procedures, Volume I" means the Handbook of Procedures, Volume-I, 2002-2007
published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-
07, dated the 31
st
March, 2002.'.
10.
196/94-
Customs,
dated the
8th
December,
1994.
In the said notification, in paragraph 1,-
(i) for the words "said Customs Act,", the words "said Customs Act, or procured from international exhibitions
held in India," shall be substituted;
(ii) in condition (2), in clause(b),-
(a) for the portion beginning with the words "Export and Import Policy" and ending with the brackets and
words "(hereinafter referred to as the Export and Import Policy)", the words "Export and Import Policy" shall be
substituted;
(b) for the figures "20%", the words "fifteen per cent." shall be substituted;
(iii) after condition (9), the following Explanation shall be inserted; namely: -
' Explanation.- For the purpose of this notification,
(a) "Export-Import Policy" means the Export and import policy, 1
st
April, 2002-31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31
st
March, 2002, as amended from time to time.
(b) "Handbook of Procedures, Volume I" means the Handbook of Procedures, Volume I, 2002-2007
published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-
07, dated the 31
st
March, 2002.'.
11.
53/97-
Customs,
dated the
3rd June,
1997.
In the said notification, -
(a) for the words " said Export and Import Policy", wherever they occur, the words "Export and Import Policy"
shall respectively be substituted;
(b) in paragraph 1, -
(i) for the portion beginning with the words "a Public Warehouse or a Private Warehouse" and ending with the
brackets and words "(hereafter referred to as the said Export and Import Policy)", the following shall be
substituted, namely:-
"a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or
section 58 of the said Customs Act, or procured from international exhibitions held in India for the purposes of
manufacture of articles for export out of India or for being used in connection with the production or packaging
or jobwork for export of goods or services out of India,";
(ii) in condition (6), for the figures "20%", the words " fifteen per cent." shall be substituted;
(iii) in condition (7),for the word and figures "paragraph 9.10", the word and figures " paragraph 6.9' shall be
substituted;
(iv) condition (9) shall be omitted;
(v) after condition (13), the following condition shall be inserted; namely:-
"(14) The Assistant Commissioner or Deputy Commissioner of Customs, may, allow supply or transfer of
capital goods imported or procured by a hundred percent Export Oriented Unit or articles manufactured by
such unit to another hundred percent Export Oriented Unit or to a unit in the Free Trade Zone or Export
Processing Zone or Special Economic Zone for the purpose of use in the said unit or for further manufacture
and export, subject to such conditions and limitations as may be prescribed by him in this behalf.";
(c) for paragraph 2, the following paragraph shall be substituted; namely:-
"2. Nothing contained in this notification shall apply to the goods imported by an aquaculture unit or by a
service sector export oriented undertaking, which does not export services out of India.";
(d) after paragraph 4, the following Explanation shall be inserted, namely:-
' Explanation .- For the purpose of this notification,
(a) "Export- Import Policy" means the Export and Import Policy, 1
st
April, 2002-31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31
st
March, 2002, as amended from time to time;
(b) "Handbook of Procedures, Volume I" means the Handbook of Procedures, Volume I, 2002-2007
published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/
2002-2007 dated the 31
st
March, 2002.';
(e) in the Table,-
(i) against Serial No. 4A, in the column (2), for the words "air-conditioners", the words "air-conditioning
system" shall be substituted;
(ii) for Serial No. 7 and the entry relating thereto, the following Serial No. and entry shall be substituted,
namely:-
" 7. A prototype or a technical sample for each of the existing products for the purpose of product
diversification, development or evaluation";
(iii) against Serial No. 10, in the column (2), for the words " spares and consumables thereof", the words
"computers, laptop, server, spares and consumables thereof" shall be substituted.
12.
41/99-
Customs,
dated the 28
th
April,
1999.
In the said notification, in paragraph 1, for the portion beginning with the words "Replenishment Licence
referred to in para" and ending with the words "as amended from time to time,", the following shall be
substituted, namely:-
"Replenishment Licence referred to in para 4.80 of the Handbook of Procedures Volume-I, 1
st
April, 2002-
31
st
March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide Public
Notice No.1/2002-07, dated the 31
st
March, 2002, as amended from time to time,".
13.
42/99-
Customs,
dated the 28
th
April,
1999.
In the said notification,-
(a) in paragraph 1, for the words and figures "Diamond Imprest Licences issued under para 8.3 read with
para 8.4 of the EXIM Policy, or by the holders of Gem Replenishment Licences referred to in para 8.30 of the
HOP" , the words and figures "Diamond Imprest Licences issued under para 4.4.16 read with para 4.4.16.1
of the EXIM Policy, or by the holders of Gem Replenishment Licences referred to in para 4.58 of the HOP"
shall be substituted;
(b) in condition (i), for the word and figures "para 3.6", the word and figures "para 9.5" shall be substituted;
(c) for the Explanation, the following Explanation shall be substituted, namely:-
'Explanation.- for the purposes of this notification,-
(i) "Export- Import Policy" means the Export and Import Policy, 1
st
April, 2002-31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide Notification No. 1/2002-07, dated
31
st
March, 2002, as amended from time to time.
(ii) " Handbook of Procedures Volume I " means the Handbook of Procedures Volume-I, 2002-2007
published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-
2007, dated the 31
st
March, 2002.
(iii) cut and polished diamonds shall include semi-processed diamonds, half-cut diamonds and broken
diamonds in any form.'.
14.
56/2000-
Customs,
dated the 5
th
May,
2000.
In the said notification,-
(a) in paragraph 1, for the word and figures "paragraph 8.19", the word and figures 'paragraph 4.4.8' shall be
substituted;
(b) in the Explanation, for clauses(a) and (b), the following clauses shall be substituted, namely:-
"(a) "Export and Import Policy" means the 'Export and Import Policy, 2002-2007 notified by the Government of
India in the Ministry of Commerce and Industry vide notification No.1 /2002-2007, dated 31
st
March 2002, as
amended from time to time.
(b) "Handbook of Procedures Volume I" means the Handbook of Procedures Volume I, published by the
Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07, dated 31
st
March, 2000, as amended from time to time.'.
15.
57/2000-
Customs,
dated the 8
th
May
2000.
In the said notification,-
(a) in paragraph 1,-
(i) in clause (a), for the words and figures "Paragraph 8.20" and "Chapter 8", the words and figures
"Paragraph 4.49" and 'Chapter 4' shall respectively be substituted;
(ii) in clause (b), for the words and figures "Paragraph 8.22" and "Chapter 8", the words and figures
"Paragraph 4.4.10" and "Chapter 4" shall respectively be substituted;
(b) in the Explanation, for clauses (a) and (b), the following shall be substituted, namely:-
'(a) "Export and Import Policy" means the Export and Import Policy, 2002-2007 notified by the Government of
India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31
st
March 2002, as
amended from time to time.
(b) "Handbook of Procedures, Volume-I" means the Handbook of Procedures, Volume-I, published vide
Public Notice of the Government of India in the Ministry of Commerce and Industry No.1 /2002-07, dated 31
st
March, 2000, as amended from time to time.'.
16.
58/2000-
Customs,
dated the 8
th
May,
2000.
In the said notification,-
(a) in paragraph 1,-
(i) for the words "said Customs Act", the words "said Customs Act or procured from international exhibition
held in India" shall be substituted;
(ii) in condition (3), in clause (c), for the figures "20%", the words "fifteen per cent." shall be substituted;
(b) for the Note, the following Note shall be substituted, namely:-
'Note:- For the purpose of this notification, "Export and Import Policy" means the Export and Import Policy,
2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification
No.1/2002-07, dated the 31
st
March, 2002, as amended from time to time.'.
17.
137/2000-
Customs,
dated the 19
th
October,
2000.
In the said notification,-
(a) in paragraph 1,-
(i) for the words "said Customs Act", the words "said Customs Act, or procured from international exhibitions
held in India," shall be substituted;
(ii) in condition (2), in clause (iii),-
(a) for the letters, brackets, words and figures "NFEP (Net Foreign Exchange Earning as a Percentage of
Exports) as provided in paragraph 9.32", the letters, brackets, words and figures "NFE (Net Foreign
Exchange Earning) as provided in paragraph 7.4", shall be substituted;
(b) in sub-clause (a),-
(A) for the expression "NFEP", wherever it occurs, the expression "NFE" shall be substituted;
(B) for the figures "24%", the words "fifteen per cent." shall be substituted;
(c) in sub-clause(b), for the figures "24%", the words "fifteen per cent." shall be substituted;
(iii) in condition (3), for the words, figure and letter "Appendix 16 H", the words, figure and letter "Annexure III
of Appendix 14 D" shall be substituted;
(iv) in the condition (4),-
(a) in clause (i), sub-clause (b) shall be omitted;
(b) in clause (ii), in the first proviso, for the words and figures "rule 174 of the Central Excise Rules, 1944",
the words and figures " rule 9 of the Central Excise Rules, 2002" shall be substituted;
(c) after clause (iv), the following clauses shall be inserted, namely:-
"(v). permit the said goods or goods manufactured, produced, processed, partially processed or packaged in
the said unit to be taken to any other unit in the same Special Economic Zone without payment of duty for the
purpose of manufacture and export therefrom, subject to maintenance of proper accounts by both receiving
and supplying units.
(vi). permit the capital goods or goods manufactured, produced, or packaged in the said unit to be taken to
another Special Economic Zone or Export Processing Zone or Electronic Hardware Technology Parks or
Software Technology Parks unit or to an hundred per cent. export oriented units without payment of duty for the
purposes of manufacture and export therefrom or for use within the unit.";
(v) in condition (5), for the portion beginning with the brackets, figures and words "(ii) to receive" and ending
with the words "platinum jewellery, as the case may be:", the following shall be substituted, namely:-
"(ii) to receive plain gold or plain silver or plain platinum jewellery from any place in India against exchange of
gold or silver or platinum, as the case may be, of the equivalent quantity in weight as that of the said gold or
silver or platinum contained in the said jewellery:";
(b) in paragraph 3, in the second proviso, for the expression "NFEP", the expression "NFE" shall be
substituted;
(c) in paragraph 6, for the words and figure "read with Chapter 8", the words and figure "read with Chapter 7"
shall be substituted;
(d) after paragraph 6, the following paragraph shall be inserted, namely;-
" 7. Nothing contained in this notification shall be applicable to a service providing unit which does not export
services out of India.";
(e) in the Explanation,-
(i) for clause (a), the following clause shall be substituted, namely:-
'(a) "Export-Import Policy" means the Export and Import Policy, 1
st
April, 2002-31
st
March, 2007 published
by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated 31
st
March, 2002 as amended from time to time.';
(ii) for clause (e), the following clause shall be substituted, namely:-
'(e) "Handbook of Procedures Volume I" means the Handbook of Procedures Volume I, 2002-2007 published
by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07 dated
the 31
st
March, 2002.'.
18.
55/2001-
Customs,
dated the
16tb May,
2001.
In the said notification,-
(a) in paragraph 1,-
(i) for the words , figures, brackets and letters "in terms of paragraph 8.13(b) of the Export &
Import Policy", the words and figures "in terms of paragraph 4.4.2 of the Export and Import Policy"
shall be substituted;
(ii) after condition (v), and before Explanation, the following paragraph shall be inserted, namely:-
"2. Notwithstanding anything contained herein above, the exemption contained in this notification
shall also be applicable, if the exportation and re-importation of cut and polished diamonds as
stated above are undertaken by the authorised offices or agents in India of the
laboratories/agencies as mentioned above on behalf of the exporters subject to fulfilment of the
conditions specified herein above and in the Export and Import Policy and Handbook of
Procedures Volume I";
(b) for the Explanation, the following Explanation shall be substituted, namely,
'Explanation.-For the purpose of this notification, "Export and Import Policy" means the Export and Import
Policy, 1
st
April, 2002-31
st
March, 2007, published vide notification of the Government of India in the Ministry
of Commerce and Industry vide No.1/2002-2007, dated 31
st
March, 2002, as amended from time to time."
D. S. Garbyal
Under Secretary to the Government of India
[F. No. 305/25/2002-FTT ]
[F. No. 305/22/2002-FTT]
Note:
1. Notification No. 3/88-Cus, dated the 14
th
January 1988, was published vide G.S.R. 31(E), dated the 14
th
January,
1988, and was last amended by notification No. 116/2001-Customs, dated 6
th
November, 2001 [G.S.R. 831(E), dated
the 6
th
November, 2001].
2. Notification No. 277/90-Cus, dated the 12
th
December 1990, was published vide G.S.R. 943(E), dated the 12
th
December, 1990, and was last amended by notification No. 116/2001-Customs, dated 6
th
November, 2001 [G.S.R. 831
(E), dated the 6
th
November, 2001].
3. Notification No.138/91-Customs, dated the 22
nd
October 1991, was published vide G.S.R. 639(E), dated the 22
nd
October 1991, and was last amended by notification No. 106/2001-Customs, dated the 10
th
October, 2001 [G.S.R.
771(E), dated the 10
th
October, 2001].
4. Notification No.140/91-Customs, dated the 22
nd
October 1991, was published vide G.S.R. 641(E), dated the 22
nd
October 1991, and was last amended by notification No. 106/2001-Customs, dated the 10
th
November, 2001 [G.S.R.
771(E), dated the 10
th
October, 2001].
5. Notification No.95/93-Customs, dated the 2
nd
March 1993, was published vide G.S.R. 254(E), dated the 2
nd
March,
1993, and was last amended by notification No. 56/2001-Customs, dated the 18
th
May, 2001 [G.S.R. 377(E), dated 18
th
May, 2001].
6. Notification No.96/93-Customs, dated the 2
nd
March 1993, was published vide G.S.R. 255(E), dated the 2
nd
March
1993, and was last amended by notification No. 56/2001-Customs, dated the 18
th
May 2001 [G.S.R.377 (E), dated 18
th
May, 2001].
7. Notification No.126/94-Customs, dated the 3
rd
June 1994, was published vide G.S.R. 488(E), dated the 3
rd
June 1994,
and was last amended by notification No. 56/2001-Customs, dated the 18
th
May, 2001 [G.S.R. 377(E), dated the 18
th
May, 2001].
8. Notification No.133/94-Customs, dated the 22
nd
June 1994, was published vide G.S.R. 526(E), dated the 22
nd
June
1994, and was last amended by notification No. 116/2001-Customs, dated the 6
th
Nov, 2001 [G.S.R. 831(E), dated 6
th
Nov, 2001].
9. Notification No. 177/94-Customs, dated the 21
st
October, 1994 was published vide G.S.R. 771(E), dated the 21
st
October, 1994, and was last amended by notification No. 116/2001-Customs, dated 6
th
Nov., 2001 [G.S.R. 831(E),
dated the 6
th
Nov., 2001].
10. Notification No.196/94-Customs, dated the 8
th
December 1994, was published vide G.S.R. 856(E), dated the 8
th
December 1994, and was last amended by notification No. 56/2001-Customs, dated the 18
th
May, 2001 [G.S.R.
377(E), dated 18
th
May, 2000].
11. Notification No.53/97-Customs, dated the 3
rd
June, 1997, was published vide G.S.R. 302(E), dated the 3
rd
June 1997,
and was last amended by notification No. 56/2001-Customs, dated the 18
th
May, 2001 [G.S.R. 377(E), dated 18
th
May,
2001].
12. Notification No. 41/99-Customs dated the 28
th
April, 1999 was published vide G.S.R 289 (E) dated the 28
th
April, 1999
and was last amended by notification No. 55/2000-Cus dated 5
th
May, 2000 [ G.S.R. 398(E), dated the 5
th
May, 2000].
13. Notification No. 42/99-Customs dated the 28
th
April, 1999 was published vide G.S.R. 290(E) dated the 28
th
April,
1999.
14. Notification No.56/2000-Customs, dated the 5
th
May 2000, was published vide G.S.R. 399(E), dated the 5
th
May 2000
and was last amended by notification No. 56/2001-Customs dated the 18
th
May, 2001 [G.S.R. 377(E) dated the 18
th
May, 2001].
15. Notification No. 57/2000-Customs dated the 8
th
May, 2000, was published vide G.S.R. 413 (E) dated the 8
th
May,
2000.
16. Notification No. 58/2000-Cus, dated the 8
th
May, 2000 was published vide G.S.R. 415(E) dated the 8
th
May, 2000 and
was last amended by notification No. 116/2001-Cus, dated the 6
th
Nov. 2001 [G.S.R. 831(E) dated the 6
th
May, 2001].
17. Notification No. 137/2000-Customs, dated the 19
th
October 2000, was published vide G.S.R. 804(E), dated the 19
th
October 2000 and was last amended by notification No.116/2001-Customs dated 6
th
November, 2001 [G.S.R 831(E)
dated the 6
th
November, 2001].
18. Notification No. 55/2001-Cus, dated the 16
th
May, 2001 was published vide G.S.R. 360(E), dated the 16
th
May, 2001.
