[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. 43/2017 – Customs
New Delhi, the 30
th
June, 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 amends the following notifications of the Government of India in the
Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the
extent specified in the corresponding entries in column (3) of the said Table, namely:-
S.No. Notification No. and Date Amendments
(1) (2) (3)
1 84/1971-Customs, dated the 11
th
September, 1971
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3”,
shall be substituted.
2 46/1974-Customs, dated the 25
th
May, 1974
In the said notification, for the words and figures
“additional duty leviable thereon under section 3”,
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3”,
shall be substituted.
3 241/1982-Customs, dated the 04
th
November, 1982
In the said notification, in the Table, in column(3),
(a) In (i) for the words “duty of customs”,” the
words, brackets and figures, “duty of
customs leviable thereon which is specified
in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), the integrated tax
leviable thereon under sub-section (7) of
section 3 of the said tariff Act”, shall be
substituted.
(b) In (ii), for the for the words and figures
“additional duty leviable thereon under
section 3,” the words, brackets and figures,
“integrated tax under sub-section (7) of
section 3”, shall be substituted.
4 326/1983-Customs, dated the 23
rd
December, 1983
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax under
sub-section (7) of section 3”, shall be substituted.
5 183/86-Customs, dated 01
st
March
1986
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax under
sub-section (7) of section 3”, shall be substituted.
6 207/1989-Customs, dated the 17
th
July, 1989
In the said notification, for “additional duty leviable
thereon under section 3,” wherever it occurs,
“integrated tax leviable thereon under sub-section (7)
of section 3” shall be substituted.
7 157/1990-Customs, dated the 28
th
March, 1990
In the said notification, for “additional duty leviable
thereon under section 3,” wherever it occurs,
“integrated tax and goods and services compensation
cess leviable thereon respectively under sub-section
(7) and (9) of section 3”, shall be substituted.
8 104/1994-Customs, dated the 16
th
March, 1994
In the said notification, for the words and figures
“additional duty leviable thereon under section 3 of
the said Customs Tariff Act,” the words, brackets and
figures, “integrated tax leviable thereon under sub-
section (7) of section 3,” shall be substituted.
9 134/1994-Customs, dated the 22
nd
June, 1994
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
10 146/1994-Customs, dated the 13
th
July, 1994
In the said notification;
i. the words and figures “and from the whole
of the additional duty leviable thereon under
section 3 of the second mentioned Act,” shall
be omitted.
ii. in the Table, S. Nos. 4, 5, 6, 11 and the
entries relating thereto shall be omitted.
11 148/1994-Customs, dated the 13
th
July, 1994
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section
3,”shall be substituted.
12 151/1994-Customs, dated the 13
th
July, 1994
In the said notification;
i. for the words and figures “additional duty
leviable thereon under section,” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3,”
shall be substituted.
ii. in the Table, against S. No. in column (1),
for the word “Fuel”, the words “Fuel other
than Aviation Turbine Fuel” shall be
substituted.
13 153/1994-Customs, dated the 13
th
July, 1994
In the said notification,;
i. for the words and figures “additional duty
leviable thereon under section” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3”
shall be substituted.
ii. in the Table, S. No. 6 and the entries relating
thereto shall be omitted.
14 154/1994-Customs, dated the 13
th
July, 1994
In the said notification, for the words and figures
“additional duty leviable thereon under section 3” the
words, brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3,” shall be
substituted.
15 158/1995-Cusotms, dated the 14
th
November, 1995
In the said notification,-
i. for the words and figures “additional duty
leviable thereon under section 3,” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3,”
shall be substituted.
ii. For the words “officer of Central Excise” the
words “officer of Customs” shall be
substituted.
iii. In the Table, in column (3), S.No. 4(a) for
the words “factory under Central Excise
control following the following the
procedure laid down under rule 173MM of
the Central Excise Rules,1944” the word
“premises registered under relevant Goods
and Services Act” shall be substituted.
16 38/1996-Customs, dated the 23
rd
July, 1996
In the said notification,
i. for the words and figures “additional duty
leviable thereon under section 3” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3”
shall be substituted.
ii. in the Table, in S.No. 1, in column (2), item
numbers (a), (f), (g) and the entries relating
thereto shall be omitted.
17 39/1996-Customs, dated the 23
rd
July, 1996
In the said notification,
i. the words and figures “and from the whole
of the additional duty leviable thereon under
section 3 of the second mentioned Act,” shall
be omitted.
ii. in the Table, S. Nos. 1, 2, 4, 6, 8, 44, 45 and
the entries relating thereto shall be omitted.
18 43/1996-Customs, dated the 23
rd
July, 1996
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
19 51/1996-Customs, dated the 23
rd
July, 1996
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
20 22/2003-Customs, dated the 04
th
February, 2003
In the said notification;
i. For the words and figures “additional duty
leviable thereon under section 3,” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section 3,”
shall be substituted.
ii. in the Table, S. No. 9 and the entries relating
thereto shall be omitted.
21 121/2003-Customs, dated the 01
st
August, 2003
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
22 130/2010-Customs, dated the 23
rd
December, 2010
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
23 26/2011-Customs, dated the 01
st
March, 2011
In the said notification,-
i. for the words and figures “additional duty
leviable thereon under section 3” the words,
brackets and figures, “integrated tax leviable
thereon under sub-section (7) of section
3,”shall be substituted.
ii. in the Table, S. Nos. 1 and 5 and the entries
relating thereto shall be omitted.
24 10/2014-Customs, dated the 12
th
May, 2014
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
25 08/2016-Customs, dated the 05
th
February, 2016
In the said notification, for “additional duty leviable
thereon under section 3,” wherever it occurs,
“integrated tax leviable thereon under sub-section (7)
of section 3,” shall be substituted.
26 17/2017-Customs, dated the 21
st
April, 2017
In the said notification, for the words and figures
“additional duty leviable thereon under section 3,”
the words, brackets and figures, “integrated tax
leviable thereon under sub-section (7) of section 3,”
shall be substituted.
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
Note:
1. The principal notification No. 84/1971-Customs, dated the 11
th
September, 1971 was
published in the Gazette of India, Extraordinary vide G.S.R. 1334(E), dated the 11
th
September, 1971. It was last amended by notification No. 101/1995-Customsdated the 26th
May, 1995, which was published in the Gazette of India, Extraordinary, vide G.S.R. 428(E),
dated the 26th May, 1995.
2. The principal notification No. 46/1974-Customs, dated the 25
th
May, 1974 was published in
the Gazette of India, Extraordinary, vide G.S.R. 503(E), dated the 25
th
May, 1974. It was last
amended by notification No. 101/1995-Customsdated the 26th May, 1995, which was
published in the Gazette of India, Extraordinary; vide G.S.R. 428(E), dated the 26th May,
1995.
3. The principal notification No. 241/1982-Customs, dated the 04th November, 1982 was
published in the Gazette of India, Extraordinary, vide G.S.R. 661(E), dated the 04th
November, 1982. It was last amended by notification No. 101/1983-Customsdated the 05
th
April, 1983, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 316(E),
dated the 05
th
April, 1983.
4. The principal notification No. 326/1983-Customs, dated the 23
rd
December, 1983 was
published in the Gazette of India, Extraordinary, vide G.S.R. 912(E), dated the 23
rd
December, 1983. It was last amended by notification No. 101/1995-Customsdated the 26
th
May, 1995, which was published in the Gazette of India, Extraordinary, vide G.S.R. 428(E),
dated the 26
th
May, 1995.
5. The principal notification No. 183/1986-Customs, dated the 1
st
March, 1986 was published in
the Gazette of India, Extraordinary, vide G.S.R. 383 (E), dated the 1
st
March, 1986. It was last
amended by notification No. 48/1996-Customsdated the 23
rd
July, 1996, which was published
in the Gazette of India, Extraordinary, vide G.S.R. 300(E), dated the 23
rd
July, 1996.
6. The principal notification No. 207/1989-Customs, dated the 17
th
July, 1989 was published in
the Gazette of India, Extraordinary, vide G.S.R. 702(E), dated the 17
th
July, 1989. It was last
amended by notification No. 70/2005-Customsdated the 19
th
July, 2005, which was published
in the Gazette of India, , Extraordinary, vide G.S.R. 483(E), dated the 19
th
July, 2005.
7. The principal notification No. 157/1990-Customs, dated the 28th March, 1990 was published
in the Gazette of India, Extraordinary, vide G.S.R. 405(E), dated the 28th March, 1990. It was
last amended by notification No. 58/2016-Customsdated the 05
th
October, 2016, which was
published in the Gazette of India, Extraordinary; vide G.S.R. 956(E), dated the 05
th
October,
2016.
8. The principal notification No. 104/1994-Customs, dated the 16
th
March, 1994 was published
in the Gazette of India, Extraordinary, vide G.S.R. 319(E), dated the 16
th
March, 1994. It was
last amended by notification No. 101/1995-Customsdated the 26
th
May, 1995, which was
published in the Gazette of India, Extraordinary; vide G.S.R. 428(E), dated the 26
th
May,
1995.
9. The principal notification No. 134/1994-Customs, dated the 22
nd
June, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 525(E), dated the 22
nd
June, 1994. It was last
amended by notification No. 119/95-Customs dated the 06
th
July, 1995, which was published
in the Gazette of India, , Extraordinary, vide G.S.R. 539(E), dated the 06
th
July, 1995.
10. The principal notification No. 146/1994-Customs, dated the 13
th
July, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 575(E), dated the 13
th
July, 1994. It was last
amended by notification No. 48/2013-Customs dated the 30
th
October, 2013, which was
published in the Gazette of India, , Extraordinary, vide G.S.R. 713(E), dated the 30
th
October,
2013.
11. The principal notification No. 148/1994-Customs, dated the 13
th
July, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 577(E), dated the 13
th
July, 1994. It was last
amended by notification No. 56/2011-Customs dated the 07
th
July, 2011, which was published
in the Gazette of India, Extraordinary; vide G.S.R. 518(E), dated the 07
th
July 2011.
12. The principal notification No. 151/1994-Customs, dated the 13
th
July, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 580(E), dated the 13th July, 1994. It was last
amended by notification No. 101/95-Customs dated the 26
th
May, 1995, which was published
in the Gazette of India, , Extraordinary, vide G.S.R. 428(E), dated the 26
th
May, 1995.
13. The principal notification No. 153/1994-Customs, dated the 13th July, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 582(E), dated the 13th July, 1994. It was last
amended by notification No. 21/2006-Customs dated the 01
st
March, 2006, which was
published in the Gazette of India, , Extraordinary, vide G.S.R. 122(E), dated the 01
st
March,
2006.
14. The principal notification No. 154/1994-Customs, dated the 13th July, 1994 was published in
the Gazette of India, Extraordinary, vide G.S.R. 583(E), dated the 13th July, 1994. It was last
amended by notification No. 109/2009-Customs dated the 24
th
September, 2009, which was
published in the Gazette of India, Extraordinary; vide G.S.R. 701(E), dated the 24
th
September, 2009.
15. The principal notification No. 158/1995-Customs, dated the 14th November, 1995 was
published in the Gazette of India, Extraordinary, vide G.S.R. 744(E), dated 14th November,
1995. It was last amended by notification No. 60/2012-Customsdated the 06
th
December,
2012 which was published in the Gazette of India, Extraordinary; vide G.S.R. 880(E), dated
the 06
th
December, 2012.
16. The principal notification No. 38/1996-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary, vide G.S.R. 290(E), dated the 23rd July, 1996. It was last
amended by notification No. 41/2012-Customs dated the 14
th
June, 2012 which was published
in the Gazette of India, Extraordinary; vide G.S.R. 446(E), dated the 14
th
June, 2012.
17. The principal notification No. 39/1996-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary, vide G.S.R. 291(E), dated the 23rd July, 1996. It was last
amended by notification No. 33/2016-Customs dated the 17
th
May, 2016 which was published
in the Gazette of India, , Extraordinary, vide G.S.R. 526(E), dated the 17
th
May, 2016.
18. The principal notification No. 43/1996-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary, vide G.S.R. 295(E), dated the 23rd July, 1996.
19. The principal notification No. 51/1996-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary, vide G.S.R. 303(E), dated the 23rd July, 1996. It was last
amended by notification No. 24/2014-Customs dated the 11th July, 2014 which was
published in the Gazette of India, , Extraordinary, vide G.S.R. 471(E), dated the 11th July,
2014.
20. The principal notification No. 22/2003-Customs, dated the 04th February, 2003 was
published in the Gazette of India, Extraordinary, vide G.S.R. 78(E), dated the 04th February,
2003. It was last amended by notification No. 15/2011-Customs dated the 01
st
March, 2011
which was published in the Gazette of India, Extraordinary; vide G.S.R. 141(E), dated the 01
st
March, 2011.
21. The principal notification No. 121/2003-Customs, dated the 01st August, 2003 was published
in the Gazette of India, Extraordinary, vide G.S.R. 623(E), dated the 01
st
August, 2003.
22. The principal notification No. 130/2010-Customs, dated the 23rd December, 2010 was
published in the Gazette of India, Extraordinary, vide G.S.R. 1008(E), dated the 23
rd
December, 2010.
23. The principal notification No. 26/2011-Customs, dated the 01st March, 2011 was published in
the Gazette of India, Extraordinary, vide G.S.R. 152(E), dated the 01st March, 2011. It was
last amended by notification No. 14/2015-Customsdated the 31
st
March, 2015, which was
published in the Gazette of India, Extraordinary; vide G.S.R 242(E), dated the 31
st
March,
2015.
24. The principal notification No. 10/2014-Customs, dated the 12th May, 2014 was published in
the Gazette of India, Extraordinary, vide G. S.R. 335(E), dated the 12th May, 2014.
25. The principal notification No. 08/2016-Customs, dated the 05th February, 2016 was
published in the Gazette of India, Extraordinary, vide G.S.R. 147(E), dated the 05th February,
2016.
26. The principal notification No. 17/2017-Customs, dated the 21
st
April, 2017 was published in
the Gazette of India, Extraordinary, vide G.S.R. 400(E), dated the 21st April, 2017.
