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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. 79/2017 - Customs
New Delhi, the 13
th
October, 2017
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
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, in the manner as specified in the
corresponding entry in column (3) of the said Table, namely :-
Table
S.
No.
Notification
number and date
Amendments
(1)
(2) (3)
1.
16/2015-Customs,
dated the 1
st
April,
2015 [vide number
G.S.R. 252(E), dated
the 1
st
April, 2015]
In the said notification,-
(a) in the opening paragraph, after clause (ii), the
following shall be inserted, namely:-
“(iii) the whole of integrated tax and the goods and
services tax compensation cess leviable thereon under
sub-section (7) and sub-section (9) of section 3 of the
said Customs Tariff Act:
Provided that the exemption from integrated tax and
the goods and services tax compensation cess shall be
available up to the 31
st
March, 2018.”;
(b) in the Explanation C (II), for the words “However,
the following categories of supplies, shall also be
counted towards fulfilment of export obligation:”, the
words “However, in authorisations where exemption
from integrated tax and goods and service tax
compensation cess is not availed, the following
categories of supplies, shall also be counted towards
fulfilment of export obligation:” shall be substituted.
2.
18/2015-Customs,
dated the 1
st
April,
2015 [vide number
G.S.R. 254 (E),
In the said notification, in the opening paragraph,-
(a) for the words, brackets, figures and letters “from the
whole of the additional duty leviable thereon under sub-
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dated the 1
st
April,
2015]
sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the
additional duty leviable thereon under sub-sections (1),
(3) and (5) of section 3, integrated tax leviable thereon
under sub-section (7) of section 3, goods and services
tax compensation cess leviable thereon under sub-section
(9) of section 3, safeguard duty leviable thereon under
section 8B, countervailing duty leviable thereon under
section 9 and anti-dumping duty leviable thereon under
section 9A” shall be substituted;
(b) in condition (viii), after the proviso, the following
proviso shall be inserted, namely:-
“Provided further that notwithstanding anything
contained hereinabove for the said authorisations where
the exemption from integrated tax and the goods and
services tax compensation cess leviable thereon under
sub-section (7) and sub-section (9) of section 3 of the
said Customs Tariff Act, has been availed, the export
obligation shall be fulfilled by physical exports only;”;
(c) after condition (xi), the following conditions shall
be inserted, namely :-
“(xii) that the exemption from integrated tax and the
goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of
section 3 of the said Customs Tariff Act shall be subject
to pre-import condition;
(xiii) that the exemption from integrated tax and the
goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of
section 3 of the said Customs Tariff Act shall be
available up to the 31
st
March, 2018.”.
3.
20/2015-Customs,
dated the 1
st
April,
2015 [vide number
G.S.R. 256 (E),
dated 1
st
April,
2015]
In the said notification, in the opening paragraph,-
(a) for the words, brackets, figures and letters “from the
whole of the additional duty leviable thereon under sub-
sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the
additional duty leviable thereon under sub-sections (1),
(3) and (5) of section 3, integrated tax leviable thereon
under sub-section (7) of section 3, the goods and
services tax compensation cess leviable thereon under
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sub-section (9) of section 3, safeguard duty leviable
thereon under section 8B, countervailing duty leviable
thereon under section 9 and anti-dumping duty leviable
thereon under section 9A” shall be substituted;
(b) in condition (viii), after the proviso, the following
proviso shall be inserted, namely:-
“Provided further that notwithstanding anything
contained hereinabove for the said authorisations where
the exemption from integrated tax and the goods and
services tax compensation cess leviable thereon under
sub-section (7) and sub-section (9) of section 3 of the
said Customs Tariff Act has been availed, the export
obligation shall be fulfilled by physical exports only;”;
(c) in condition (xii), for the words “safeguard duty,
transitional product specific safeguard duty and
antidumping duty”, the words “safeguard duty,
transitional product specific safeguard duty,
countervailing duty and antidumping duty” shall be
substituted;
(d) after condition (xii), the following conditions shall
be inserted, namely:-
“(xiii) that the exemption from integrated tax and the
goods and services tax compensation cess leviable
thereon under section (7) and sub-section (9) of section 3
of the said Customs Tariff Act shall be subject to pre-
import condition;
(xiv) that the exemption from integrated tax and the
goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of
section 3 of the said Customs Tariff Act shall be
available up to the 31
st
March, 2018.”.
4.
21/2015-Customs,
dated the 1
st
April
2015 [vide number
G.S.R. 257(E), dated
the 1
st
April, 2015]
In the said notification,
(a) in the opening paragraph, for the words, figures,
and letters “safeguard duty leviable thereon under
section 8B and anti-dumping duty leviable thereon under
section 9A” the words, figures and letters “safeguard
duty leviable thereon under section 8B, countervailing
duty leviable thereon under section 9 and anti-dumping
duty leviable thereon under section 9A” shall be
substituted.
(b) in paragraph 2, for the words “safeguard duty,
transitional product specific safeguard duty and
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antidumping duty”, the words “safeguard duty,
transitional product specific safeguard duty,
countervailing duty and antidumping duty” shall be
substituted.
5.
22/2015-Customs,
dated the 1
st
April,
2015 [vide number
G.S.R. 258 (E),
dated the 1
st
April,
2015]
In the said notification, in the opening paragraph,-
(a) for the words, brackets, figures and letters “from the
whole of the additional duty leviable thereon under sub-
sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the
additional duty leviable thereon under sub-sections (1),
(3) and (5) of section 3, integrated tax leviable thereon
under sub-section (7) of section 3, the Goods and
services tax compensation cess leviable thereon under
sub-section (9) of section 3, safeguard duty leviable
thereon under section 8B, countervailing duty leviable
thereon under section 9 and anti-dumping duty leviable
thereon under section 9A” shall be substituted;
(b) after condition (xii), the following condition shall
be inserted, namely :-
“(xiii) that the exemption from integrated tax and the
goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of
section 3 of the said Customs Tariff Act shall be
available to goods imported up to the 31
st
March,
2018.”.
6.
45/2016-Customs,
dated the 13
th
August, 2016 [vide
number G.S.R.
795(E), dated the
13
th
August, 2016]
In the said notification, in the opening paragraph,
(a) for the words, brackets, figures and letters “from the
whole of the additional duty leviable thereon under sub-
sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the
additional duty leviable thereon under sub-sections (1),
(3) and (5) of section 3, integrated tax leviable thereon
under sub-section (7) of section 3, the goods and
services tax compensation cess leviable thereon under
sub-section (9) of section 3, safeguard duty leviable
thereon under section 8B, countervailing duty leviable
thereon under section 9 and anti-dumping duty leviable
thereon under section 9A” shall be substituted;
(b) after condition (ix), the following condition shall be
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inserted, namely :-
“(xii) the exemption from integrated tax leviable and the
goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of
section 3 of the said Customs Tariff Act shall be
available up to the 31
st
March, 2018.”.
[F. No. 605/ 52/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note:
(1) The principal notification No. 16/2015-Customs, dated the 1
st
April, 2015 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.252 (E), dated the 1
st
April, 2015 and was last amended by notification No. 26 /2017-
Customs, dated the 29
th
June 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
(2) The principal notification No. 18/2015-Customs dated the 1
st
April, 2015 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R.
254 (E), dated the 1
st
April, 2015 and was last amended by notification No. 26 /2017-
Customs, dated the 29
th
June 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
(3) The principal notification No. 20/2015-Customs dated the 1
st
April, 2015 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
256 (E), dated the 1
st
April, 2015 and was last amended by notification No. 26 /2017-
Customs, dated the 29
th
June 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
(4) The principal notification No.21/2015-Customs dated the 1
st
April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
257 (E), dated the 1
st
April, 2015 and was last amended by notification No. 26 /2017-
Customs, dated the 29
th
June 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
(5) The principal notification No. 22/2015-Customs dated the 1
st
April, 2015 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
258 (E), dated the 1
st
April, 2015 and was last amended by notification No. 26 /2017-
Customs, dated the 29
th
June 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
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(6) The principal notification No. 45/2016-Customs dated the 13
th
August, 2016 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 795 (E), dated the 13
th
August, 2016 and was last amended by notification
No. 26 /2017-Customs, dated the 29
th
June 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29
th
June, 2017.
