[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRTY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 106/2009 – Customs
New Delhi, the 14
th
September, 2009
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 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, namely:-
TABLE
Serial
number
Notification number
and date
Amendments
(1) (2) (3)
1.
94/96-Customs
dated the 16
th
December, 1996
[G.S.R 569 (E),
dated the 16
th
December, 1996]
In the said notification, in the Explanation,-
(I) for clause (b), the following clause shall
be substituted, namely:-
“(b) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 - 2014 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. 1/2009-2014, dated the 27
th
August, 2009,
as amended from time to time.”;
(ii) for clause (c), the following clause shall be substituted, namely
“(c) “Nominated agencies” means,-
(1) Metals and Minerals Trading Corporation
Limited (MMTC);
(2) Handicraft and Handloom Export Corporation
(HHEC);
(3) State Trading Corporation (STC);
(4) Project and Equipment Corporation of India Ltd.
(PEC);
(5) STCL Ltd;
(6) MSTC Ltd;
(7) Diamond India Limited (DIL);
(8) Gems & Jewellery Export Promotion Council
(G&J EPC);
(9) a Star Trading House (only for Gems and
Jewellery sector) or a Premier Trading House
under paragraph 3.10.2 of Foreign Trade Policy;
and
(10) any other agency authorised by Reserve Bank
of India (RBI).”.
2.
41/99-Customs,
dated 28
th
April,
1999 [G.S.R. 289
(E), dated the 28
th
April, 1999]
In the said notification, for the words, letters and figures “Handbook of Procedures Volume-I, the
1st September, 2004- 31st March, 2009, published by the Government of India in the Ministry of
Commerce and Industry vide Public Notice No. 1/2004-09, dated the 31st August, 2004, as
amended from time to time”, the following words, letters and figures shall be substituted, namely: -
“ ‘Handbook of Procedures (Volume-I)’ means Handbook of Procedures (Volume-I) notified by the
Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27
th
August, 2009,
as amended from time to time,”;
3.
42/99-Customs,
dated the 28th April,
1999 [G.S.R.
290(E), dated the
28th April, 1999]
In the said notification,-
1. in the opening paragraph, for the words, letters and figures “Gem Replenishment Licenses
referred to in para 4.58 of the HOP”, the words, letters and figures “Gem & Jewellery
Replenishment Authorization referred to in Paragraph 4A.4 of the Handbook of Procedures
(Volume-I)” shall be substituted;
(2) in the Explanation ,-
1. for clause (i), the following clause shall be substituted, namely:-
“(i) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 - 2014 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. 1/2009-2014, dated the 27
th
August, 2009,
as amended from time to time.”;
(b) for clause (ii), the following clause shall be substituted,
namely :-
“(ii) ‘Handbook of Procedures (Volume-I)’ means Handbook of Procedures (Volume-I) notified by
the Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014 dated the 27
th
August, 2009,
as amended from time to time,”.
4.
56/2000-Customs
dated the 5
th
May,
2000 [G.S.R. 399
(E), dated the 5
th
May, 2000]
In the said notification, in the Explanation ,-
(i) for clause (a), the following clause shall be substituted, namely:-
“(a) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 - 2014 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. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time.”;
(ii) for clause (b), the following clause shall be substituted,
namely :-
“(b) ‘Handbook of Procedures (Volume-I)’ means Handbook of Procedures (Volume-I) notified by
the Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time,”;
(iii) in clause (d), for the words and figures “paragraph 3.5.2 of the Foreign Trade Policy”, the
words and figures “paragraph 3.10.2 of Foreign Trade Policy” shall be substituted.
5.
57/2000-Customs
dated the 8
th
May,
2000, G.S.R. 413
(E), dated the 8
th
May, 2000
In the said notification,-
1. in clause (a) of opening paragraph, for the words, letter and figures “paragraph 4A.15”, the
words, letter and figures “paragraph 4A.14” shall be substituted;
2. after the second proviso, the following proviso shall be inserted, namely,-
“Provided also that the nominated agencies (except for
those authorized by RBI) shall follow the procedure and fulfill the conditions as specified in the
Policy circular No. 77 (RE-2008)/2004-09 dated 31
st
March,.2009 as amended from time to time,
issued by Director General of Foreign Trade.”;
(3) in the Explanation ,-
1. for clause (a), the following clause shall be substituted, namely:-
“(a) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 - 2014, 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. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time.”;
(ii) for clause (b), the following clause shall be substituted,
namely :-
“(b) ‘Handbook of Procedures (Volume-I)’ means Handbook of Procedures (Volume-I) notified by
the Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time,”;
(iii) for clause (c), the following clause shall be substituted, namely:-
“(c) “Nominated agencies” means,-
(1) Metals and Minerals Trading Corporation
Limited (MMTC);
(2) Handicraft and Handloom Export Corporation
(HHEC);
(3) State Trading Corporation (STC);
(4) Project and Equipment Corporation of India Ltd.
(PEC);
(5) STCL Ltd;
(6) MSTC Ltd;
(7) Diamond India Limited (DIL);
(8) Gems & Jewellery Export Promotion Council
(G&J EPC);
(9) a Star Trading House (only for Gems and Jewellery sector) or a Premier Trading House under
paragraph 3.10.2 of Foreign Trade Policy; and
(10) any other agency authorised by Reserve Bank
of India (RBI).”.
6.
60/2002-Customs,
dated the 7th June,
2002 [G.S.R. 416
(E), dated the 7th
June, 2002]
In the said notification,-
(1) for clause (ii), the following clause shall be substituted, namely:-
(ii) Gem Replenishment Authorization issued under, and in
accordance with, paragraph 4A.12 of the Foreign Trade
Policy”;
(2) for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.- For the purpose of this notification,
‘Foreign Trade Policy’ means Foreign Trade Policy,
2009-2014 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. 1/2009-2014, dated the 27th August, 2009, as amended
from time to time.”.
In the said notification,-
1. in the opening paragraph, in condition (6),-
1. in clause (iv), for the letters and figures “US $ 1,00,000/-“, the letters, figures and words
“ US $ 1 million” shall be substituted.;
2. in clause (v), the following proviso shall be inserted, namely:-
“Provided that in case of exhibition in USA, the time period for re-importing the jewellery shall be
ninety days;”;
1. in clause (ix), for the letters, figures and words “No. 80/97-Customs, dated the 21
st
October 1997”, the following letters, figures and words “No. 62/2004-Customs dated
12
th
May 2004” shall be substituted;
1. in paragraph (3), for the words, brackets, letters and figures “or cleared to the holders of
certificate from Apparel Export Promotion Council and Council for Leather Export for duty
free import as referred to in clause (e) of the paragraph 6.9 of the Foreign Trade Policy,
without payment of duty:”, the following words, letters, figures and brackets “or cleared to
organizations which are entitled for duty free import of such goods in terms of the following
exemption notifications-
1. No. 106/58-Customs dated the 29
th
March, 1958
2. No. 152/94-Customs dated the 13
th
July, 1994
3. No. 39/96-Customs dated the 23
rd
July, 1996
4. No. 50/96-Customs dated the 23
rd
July, 1996
5. No. 84/97-Customs dated the 11
th
November, 1997
issued by the Ministry of Finance in pursuance of clause (e) of paragraph 6.9 of the Foreign Trade
Policy, without payment of duty:” shall be substituted;
1. in the paragraph (5),-
(a) for the first proviso, the following proviso shall be
substituted, namely:-
“Provided that where silver or gold is imported on behalf of the said unit engaged in manufacture
and export of gem and jewellery by the nominated agencies, the exemption shall apply only if-
1. the procedure as may be specified by the said officer is followed by such a unit;
7.
52/2003-Customs
dated the 31
st
March,2003 [G.S.R.
274 (E), dated the
31
st
March, 2003]
2. the conditions stipulated in the opening paragraph are complied with by such a unit; and
3. the procedure and the conditions as specified in the Policy circular No. 77 (RE-2008)/2004-
09 dated the 31
st
March, 2009 as amended from time to time, issued by Director General
of Foreign Trade are followed by the nominated agencies (except for those authorized by
RBI and the Gems and Jewellery units operating under EOU and SEZ schemes):”;
(b) in the second proviso, for the letters, figures and words “No. 80/97-Customs, dated the 21
st
October 1997”, the following letters, figures and words “No. 62/2004-Customs dated 12
th
May
2004” shall be substituted;
1. in paragraph (10),-
(a) after clause (ii), the following clause shall be inserted,
namely:-
“(iii) the exemption contained herein shall also apply to goods which are relatable to the articles
manufactured by the unit for consolidation into sets alongwith such articles and export thereof ( for
example, cuff-links imported for exports alongwith shirts manufactured by the unit or a brush
imported for packaging with the hair dye manufactured and exported by the unit, etc .), subject to
the following conditions, namely:-
(a) no such exemption shall apply to gems and jewellery units;
(b) the value of goods eligible for exemption shall not exceed 5% of the FOB value of such
manufactured articles exported by the unit in the preceding financial year;
(c) the list of goods to be imported under this clause shall be approved by the Board of Approval
and the unit shall fulfill such conditions as may be specified by the Board of Approval in this behalf;
and
(d) the goods imported and articles manufactured by the unit shall be listed out separately in the
export documents:”;
1. for the proviso, the following proviso shall be substituted, namely:-
“Provided that the export value of such spares, components, promotional material and goods
imported for consolidation shall not be taken into consideration for fulfillment of Net Foreign
Exchange Earnings (NFE) and for availing Domestic Sale Entitlement as specified in paragraph
6.8 of the Foreign Trade Policy. The goods imported for consolidation shall not be allowed to be
sold in Domestic Tariff Area.”;
(5) in the Explanation occurring after paragraph 13,-
1. for the clause (iii), the following clause shall be substituted, namely:-
“(iii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 – 2014 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. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time.”;
1. for clause (vi), the following clause shall be substituted, namely :-
“(vi) ‘Handbook of Procedures (Volume-I)’ means Handbook of Procedures (Volume-I) notified by
the Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time,”;
(c) for clause (viii), the following clause shall be
substituted, namely:-
“(viii) “Nominated agencies” means,-
(1) Metals and Minerals Trading Corporation
limited (MMTC);
(2) Handicraft and Handloom Export
Corporation (HHEC);
(3) State Trading Corporation (STC);
(4) Project and Equipment Corporation of
India Ltd (PEC);
(5) STCL Ltd;
(6) MSTC Ltd;
(7) Diamond India Limited (DIL);
(8) Gems & Jewellery Export Promotion
Council (G&J EPC);
(9) a Star Trading House (only for Gems and
Jewellery sector) or a Premier Trading
House under paragraph 3.10.2 of Foreign Trade Policy; and
(10) any other agency authorised by Reserve
Bank of India (RBI).”;
(d) in clause (xi), for the words and figures “Paragraph 3.5.2 of the Foreign Trade Policy”, the
words and figures “Paragraph 3.10.2 of Foreign Trade Policy” shall be substituted.;
(e) in clause (xii), for the word and figures “Para 6.10.1”, the word and figures “Para 6.9.1” shall be
substituted.;
(6) in ANNEXURE-I, in Serial number 15A and the entries relating thereto, the following serial
number and entries shall be substituted, namely:-
“15A. Goods re-imported within sixty days of close of exhibition for which these goods were
exported. In case of exhibition in USA, the time period shall be ninety days.”.
[F.No: DGEP/FTP/62/2009-EOU & G & J]
(Navraj Goyal)
Under Secretary to the Government of India
Note:-
1. The principal notification No. 94/96-Cus dated the 16
th
December, 1996 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R. No. 569 (E), dated the 16
th
December, 1996 and was last amended by
notification No. 84/2007-Customs, dated the 6
th
July, 2007 published vide G.S.R. 473 (E), dated the 6
th
July, 2007;
2. The principal notification No. 41/1999-Customs, dated the 28
th
April, 1999 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R.289 (E), dated the 28
th
April, 1999 and was last amended by amended by
notification No. 76/2007-Customs, dated the 6
th
June, 2007 published vide G.S.R. 417 (E), dated the 6
th
June, 2007;
3. Notification No. 42/99-Customs dated the 28th April, 1999 was published vide G.S.R. 290(E), dated the 28th April, 1999
and was last amended by notification No. 87/2004-Customs dated the 6
th
September, 2004 published vide G.S.R. 566
(E), dated the 6
th
September, 2004;
4. The principal notification No. 56/2000-Customs, dated the 5
th
May, 2000 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R 399 (E), dated the 5
th
May, 2000 and last amended by notification No.
84/2007-Customs, dated the 6
th
July, 2007 published vide G.S.R. 473 (E), dated the 6
th
July, 2007;
5. The principal notification No. 57/2000-Customs, dated the 8
th
May, 2000 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R 413 (E), dated the 8
th
May, 2000 and last amended by notification No.
84/2007-Customs, dated the 6th July, 2007 published vide G.S.R. 473 (E), dated the 6th July, 2007;
6. The principal notification No. 60/2002-Customs, dated the 7th June, 2002 was published vide G.S.R. 416 (E), dated the
7th June, 2002 and was last amended by notification No. 87/2004-Customs dated the 6th September, 2004 published
vide G.S.R. 566 (E), dated the 6th September, 2004;
7. The principal notification No. 52/2003-Customs, dated the 31
st
March, 2003 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R 274 (E), dated the 31
st
March, 2003 and last amended by notification No.
18/2009-Customs, dated the 23
rd
February, 2009 published vide G.S.R. 109 (E), dated the 23
rd
February, 2009.
