17th May 2005
Notification No. 46/2005 - 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 below 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 :-
Sl.
No.
Notification
No. and
date
Amendment
(1)(2) (3)
1.
43/2002-
CUSTOMS,
dated the 19
th
April,
2002.
In the said notification, in condition (iv), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted.
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)" shall be
substituted.
2.
45/2002-
CUSTOMS,
dated the
22nd April,
2002.
In the said notification, in condition (iv), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)" shall be
substituted.
3.
46/2002-
CUSTOMS,
dated the 22
nd
April,
2002.
In the said notification, in condition (iv), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962) " shall be
substituted.
4.
47/2002-
CUSTOMS,
dated the 22
nd
April,
2002.
In the said notification, in condition (6), -
(a)
for the words ""Jamnagar and Muldwarka"", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Trivandram and Varanasi", the words "Trinandram, Varanasi and Rajasansi (Amritsar)"
shall be substituted.
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
5.
53/2003-
CUSTOMS,
dated the 1
st
April,
2003.
In the said notification, in condition (5), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur,Cochin and Rajasansi (Amritsar)" shall be
substituted.
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
6.
54/2003-
CUSTOMS,
dated the 1
st
April,
2003.
In the said notification, in condition (4), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)" shall be
substituted.
7.
55/2003-
CUSTOMS,
dated the 1
st
April,
2003.
In the said notification, in condition (5), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar, Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted.
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)" shall be
substituted.
8.
56/2003-
CUSTOMS.
dated the 1
st
April,
2003.
In the said notification, in condition (6), -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)" shall be
substituted.
9.
90/2004-
CUSTOMS
dated the 10
th
September,
2004.
In the said notification, in condition (iv),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
10.
91/2004-
CUSTOMS
dated the 10
th
September,
2004.
In the said notification,-
(a)
(1) in the opening paragraph, for the words "additional duties leviable thereon under section 3 of the said
Customs Tariff Act, subject to the following conditions, namely; -" the following shall be substituted namely,-
"additional duty, safeguard duty and anti-dumping duty leviable thereon respectively under sections 3,8B
and 9A of the said Customs Tariff Act,-
Provided that exemption from safeguard duty and anti-dumping duty shall not be available in respect of
materials required for final goods as defined in clause (a),(b),(c),(h) and (i) of the explanation to this
notification,-
subject to the following conditions, namely,-"
(2)
in condition (v), after the first proviso and the entries relating thereto, the following proviso shall be inserted,
namely, -
"Provided further that where the Bond filed under condition (iii) against the said licence, has been
redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case
may be, the unutilised material may be transferred to any other manufacturer for processing under actual
user condition after complying the central excise procedure relating to Job Work ".
(3)in condition (vi),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
11.
92/2004-
CUSTOMS
dated, the
10
th
September,
2004.
In the said notification,
(1)in condition (ii), the following proviso shall be inserted at the end, namely :-
"Provided that transfer of goods may be allowed subject to actual user condition within the group company
or managed hotels as defined in paragraph 9.28 and paragraph 9.36 respectively of the Foreign Trade
Policy, as the case may be."
(2)in condition (iv),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
12.
93/2004-
CUSTOMS
dated the 10
th
September,
2004.
In the said notification, -
(1)in condition (iv),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic
Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)"
shall be substituted.
(2)in condition (vii), the following proviso shall be inserted at the end, namely :-
"Provided further that where the Bond filed under condition (iii) against the said licence has been
redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case
may be, the unutilised material may be transferred to any other manufacturer for processing under actual
user condition after complying the central excise procedure relating to Job work".
13.
94/2004-
CUSTOMS
dated the 10
th
September,
2004.
In the said notification,-
(I)in condition (1), the words "holding star export house certificate issued" shall be omitted.
(2)in condition (6),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic
Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)"
shall be substituted.
(3)in condition (10) and the entries relating thereto, the following proviso shall be inserted at the end, namely:-
"Provided further that where the Bond filed under condition (4) against the said licence has been
redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case
may be, the unutilised material may be transferred to any other manufacturer for processing under actual
user condition after complying the central excise procedure relating to Job work".
14.
96/2004-
CUSTOMS
dated the 17
th
September,
2004.
In the said notification, in condition (iv) -
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
15.
97/2004-
CUSTOMS
dated the 17
th
September,
2004.
In the said notification,
(1)in condition (2),-
(a)
after the second proviso and the entries relating thereto, and before the 3
rd
proviso, and the entries
relating thereto, the following proviso shall be inserted, namely :-
"Provided also that where the capital goods are imported by agro units, the export obligation shall be fixed
equivalent to 6 times the duty saved on the goods imported as may be specified on the licence, or for such
higher sum as may be fixed by the licensing authority, within a period of 12 years from the date of issue of
the licence."
(b)
in the 4
th
proviso, for the words "technological upgradation", the words "technological upgradation or by
small scale industry units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be,"
shall be substituted.
(2)after condition (4) and the entries relating thereto, the following condition shall be inserted, namely:-
"(4A) where the importer fulfils 75% or more of the export obligation as specified in condition (2) within
half of the period specified for export obligation as mentioned in condition (2), his balance export
obligation shall be condoned and he shall be treated to have fulfilled the entire export obligation.
(3)
in the first proviso to condition (5), for the words "a service provider", the words "not registered with central
excise or if he is a service provider, as the case may be," shall be substituted.
(4)in condition (6),-
(a)
for the words "Jamnagar and Muldwarka", the words "Bedi (including Rozi -Jamnagar), Muldwarka and
Porbander" shall be substituted;
(b)
for the words "Nagpur and Cochin", the words "Nagpur, Cochin and Rajasansi (Amritsar)" shall be
substituted;
(c)
for the words "Petrapole and Mahadipur", the words "Petrapole and Mahadipur or Special Economic Zone
as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)" shall be
substituted.
(5)after condition (6) and the entries relating thereto, the following proviso shall be inserted, namely :-
"Provided that the Commissioner of Customs may, by special order or a public notice and subject to such
conditions as may be specified by him, permit import and export through any other sea-port, airport, inland
container depot or through a land customs station"
(6)
In the "Explanation", in sub-clause (ii) of clause (4), after the fourth proviso and the entries relating thereto,
the following proviso shall be inserted, namely :-
"Provided also that payments received against counter sales in freely convertible foreign exchange
through banking channels as per the Reserve Bank of India guidelines shall be counted for fulfilment of
export obligation in the case of service providers in the retail sector".
16.
32/2005-
CUSTOMS
dated, the 8
th
April,
2005.
In the said notification, in condition (5), for the words "Jamnagar", the words and brackets "Bedi (including
Rozi - Jamnagar)" shall be substituted.
[F.NO.605/50/2005-DBK]
(H. K. PRASAD)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
Note - The principal notification No.43/2002-Customs, dated the 19
th
April, 2002 was published in the Gazette of India
Extraordinary vide GSR 292 (E), dated the 19
th
April, 2002 and was lastly amended by Notification No.63/2004-Customs,
dated the 14
th
May, 2004 vide GSR 314 (E), dated the 14
th
May, 2004. The principal notification No.45/2002-Customs,
dated the 22nd April, 2002 was published in the Gazette of India Extraordinary vide GSR 298 (E), dated the 22nd April, 2002
and was lastly amended by Notification No.27/2005-Customs, dated the 2nd March, 2005 vide GSR 148 (E), dated the 2nd
March, 2005. The principal notification No.46/2002-Customs, dated the 22
nd
April, 2002 was published in the Gazette of India
Extraordinary vide GSR 299 (E), dated the 22nd April, 2002 and was lastly amended by Notification No.63/2004-Customs,
dated the 14
th
May, 2004 vide GSR 314 (E), dated the 14th May, 2004. The principal notification No.47/2002-Customs, dated
the 22
nd
April, 2002 was published in the Gazette of India Extraordinary vide GSR 300 (E), dated the 22nd April, 2002 and
was lastly amended by Notification No.63/2004-Customs, dated the 14
th
May, 2004 vide GSR 314 (E), dated the 14th May,
2004. The principal notification No.53/2003-Customs, dated the 1
st
April, 2003 was published in the Gazette of India
Extraordinary vide GSR 277 (E), dated the 1
st
April, 2003 and was lastly amended by Notification No. 63/2004-Customs vide
GSR 314 (E), dated the 14th May, 2004. The principal notification No.54/2003-Customs, dated the 1
st
April, 2003 was
published in the Gazette of India Extraordinary vide GSR 278 (E), dated the 1
st
April, 2003 and was lastly amended by
Notification No.63/2004-Customs, dated the 14
th
May, 2004. The principal notification No.55/2003-Customs, dated the 1
st
April, 2003 was published in the Gazette of India Extraordinary vide GSR 279 (E), dated the 1
st
April, 2003 and was lastly
amended by Notification No.63/2004-Customs, dated the 14th May, 2004 vide GSR 314(E) dated 14
th
May, 2004. The
principal notification No.56/2003-Customs, dated the 1
st
April, 2003 was published in the Gazette of India Extraordinary vide
GSR 280 (E), dated the 1
st
April, 2003 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May,
2004. The principal notification No.90/2004-Customs, dated the 10
th
September, 2004 was published in the Gazette of India
Extraordinary vide GSR 603 (E), dated the 10
th
September, 2004. The principal notification No.91/2004-Customs, dated the
10
th
September, 2004 was published in the Gazette of India Extraordinary vide GSR 604 (E), dated the 10
th
September,
2004. The principal notification No.92/2004-Customs, dated the 10
th
September, 2004 was published in the Gazette of India
Extraordinary vide GSR 605 (E), dated the 10
th
September, 2004. The principal notification No.93/2004-Customs, dated the
10
th
September, 2004 was published in the Gazette of India Extraordinary vide GSR 606 (E), dated the 10
th
September,
2004. The principal notification No.94/2004-Customs, dated the 10
th
September, 2004 was published in the Gazette of India
Extraordinary vide GSR 607 (E), dated the 10
th
September, 2004. The principal notification No.96/2004-Customs, dated the
17
th
September, 2004 was published in the Gazette of India Extraordinary vide GSR 619 (E), dated the 17
th
September,
2004 and was last amended by Notification No. 27/2005-Customs, dated the 2
nd
March, 2005 vide GSR 148 (E), dated the 2
nd
March, 2005. The principal notification No.97/2004-Customs, dated the 17
th
September, 2004 was published in the
Gazette of India Extraordinary vide GSR 620(E), dated the 17
th
September, 2004 and was last amended by Notification No.
27/2005, dated the 2
nd
March, 2005. The principal notification No.32/2005-Customs, dated the 8
th
April, 2005 was published
in the Gazette of India Extraordinary vide GSR 222(E) dated, the 8
th
April, 2005.
