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[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.84/2009-CUSTOMS
New Delhi, the 31
st
July, 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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-
Customs, dated the 1
st
March, 2002, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R. 118(E) of the same date, namely :-
In the said notification, -
1. in the preamble, in the proviso,for clause (ga), the following clause shall be substituted, namely:-
“(ga) the goods specified against S. No. 38B on or after the “the 1
st
day of April 2010”;
1. In the Table,-
1. after S. No. 38B and the entries relating thereto, the following shall be inserted, namely :-
S. No.
Chapter
or
Heading
No. or
sub-
heading
No.
Description of goods
Standard
rate
Additional
duty rate
Condition
No.
(1)(2) (3) (4) (5) (6)
“38BB.
1701 91
00 or
1701 99
90
Refined or white sugar, upto an
aggregate quantity of ten lakh
metric tonnes of total imports
during the period upto and
inclusive of 30
th
November
2009:
Explanation .- For determining
the aggregate quantity of ten lakh
metric tonnes the quantity of
Refined or white sugar already
imported at nil rate of basic
customs duty under this
notification during the period
from 17
th
April, 2009 upto 30
th
July, 2009 shall be included.
Nil - 5B’’;
(ii) S. No. 38C and the entries relating thereto shall be omitted;
1. In the Annexure,-
1. for condition No. 5A and the entries relating thereto the following entries shall be substituted, namely :-

Condition No. Conditions
“5A.
(a) If imported by a sugar factory or a sugar refinery.
Explanation.- For the purpose of this notification -
(i) “sugar factory” shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control)
Order, 1966;
(ii) “sugar refinery” means a unit which is engaged in the manufacture of refined sugar starting from the stage of
raw sugar”.
(b) If imported by any person other than at (a) above:
1. the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, a valid contract or agreement with a sugar factoryor sugar refinery for
refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the
said purpose;
2. The bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, on production of a certificate from the Central Excise authorities having
jurisdiction over such sugar factory within a period of three months from the date of import of such raw
sugar that the entire quantity of imported raw sugar has been refined and
3. in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect
of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference
between the duty leviable on such quantity but for the exemption contained herein.”;
(ii) for condition No. 5B and the entries relating thereto, the following shall be substituted, namely:-
“5B If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the
case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed Food
Products Export Development Authority (APEDA)”.
F. No.354/78/2009-TRU Pt I
(Limatula Yaden)
Deputy Secretary to the Government of India
Note.- The principal notification No.21/2002-Customs, dated the 1st March, 2002, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended
by notification No. 77/2009-Customs, dated the 7
th
July, 2009 which was published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.484(E), dated the 7
th
July, 2009.