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EIGHT CUSTOMS NOTIFICATIONS HAVE BEEN RESCINDED

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EIGHT CUSTOMS NOTIFICATIONS HAVE BEEN RESCINDED
By: Mr. M. GOVINDARAJAN
February 4, 2020
All Articles by: Mr. M. GOVINDARAJAN       View Profile
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Section 25(1) of the Customs Act, 1962 provides that if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon.

The Central Government may rescind such notification giving exemption to the goods notified if the Central Government on being satisfied that it is necessary in the public interest so to do.

Vide Notification No.12/2020-Customs, dated 02.02.2020 the Central Government rescinded the following Notifications,  except as respects things done or omitted to be done before such rescission-

Vide Notification No. 205/92-Customs, dated 19.05.1992, the Central Government exempted the goods imported into India, against an Advance Customs Clearance Permit issued on or before 31st March, 1995 under para 58 of the Export and Import Policy 1 April 1992 - 31 March 1997, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3  of the said Customs Tariff Act, subject to the following conditions-

  • that the goods imported conform in all respect to the details specified in the said permit;
  • that the said permit indicates the export obligation and the period within which the export obligation has to be discharged;
  •  that the goods are utilized only for discharge of export obligation indicated in the said permit and the resultant products are exported within the time allowed for discharge of export obligation under the said permit;
  • that where the goods are in the nature of patterns, drawings, jigs, tools, fixtures, moulds, tackles and instruments, such goods are re-exported along with the resultant products within the time allowed for discharge of export obligation under the said permit; such goods may be allowed to be retained subject to payment of customs duties leviable as on the date of import without allowing any depreciation;
  •  that evidence is produced, before the proper Officer of Customs, of discharge of export obligation, within the time allowed under the said permit;
  • that a bond or legal undertaking is executed, before the Licensing Authority for due discharge of conditions of this notification.

Vide Notification No. 73/99-Customs, dated 08.06.1999, the Central Government exempted the following equipment required for the setting up of Rihand-Sasaram-Biharshariff HVDC Link Back to Back Station Project, and imported by M/s Power Grid Corporation of India Limited, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975-

  • Thyristor Valves;
  • Convector Transformer;
  • Control Protection and Annunciation Equipment;
  • Valve Cooling Apparatus;
  • Smoothing Reactors;
  • Shunt Reactors;
  • Shunt Capacitors;
  • A.C. Filter Apparatus;
  • D.C. Current Transformers;
  • D.C. Voltage Dividers;
  • D.C. Yard Equipment;
  • 400 KV Circuit Breakers/Switches;
  • Surge Arresters;
  • Bus Post Insulators;
  •  PLC Filters;
  • Fire Fighting Equipment;
  • Air Conditioning Ventilation Equipment;
  • Cables;
  • Batteries and Battery Chargers;
  • Station Lighting;
  • A.C. Yard Equipment;
  •  Spares for the above equipment.

Vide Notification No.105/99-Customs, dated 10.08.1999 (as amended) the Central Government exempted certain goods in Part A and Part B of the Table in the Notification from so much of that portion of the applied rate of duty of Customs as is specified in the corresponding entry in column (4) of the said Table.

The goods specified in Part of the Table are to be imported from Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka.  The goods specified in Part B of the Table are to be imported from Bangladesh, Bhutan, Maldives and Nepal.

The importer proves to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs or the Joint Commissioner of Customs, in accordance with the Customs Tariff ((Determination of Origin of Goods under the Agreement of SAARC Preferential Trading Arrangement Rules, 1995 published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.73/95-Customs- (N.T.), dated the 7th December, 1995, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the country as discussed in the above para.

The exemption contained in this notification shall not be applicable in the case of-

For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not including the notification of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 236/89-Customs, dated the 1st September, 1989, 72/2005-Customs, dated the 22nd July 2005, 67/2006-Customs, dated the 30th June 2006 and 68/2006-Customs, dated the 30th June 2006.

Vide Notification No. 22/2003-Customs, dated 04.03.2003, (as amended) the Central Government exempted certain goods specified in of the Table and falling within the First Schedule to the Customs Tariff Act, 1975, when imported into India, from the whole of the duty of customs leviable thereon specified in the said Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3, of the IGST Act.

Vide Notification No. 14/2004-Customs, dated 08.01.2004, the Central Government,  exempted Water Supply Projects, falling under heading 9801 of the First Schedule to the Customs Tariff Act, 1975 from  whole of the duty of customs leviable thereon under the said First Schedule, and from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.  Water Supply Project includes a water pumping station, water storage facility (reservoir) and water treatment plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agriculture or industrial use.

Vide Notification No. 56/2006-Customs, dated 07.06.2006, the Central Government, exempted the following goods, specified in the Table below and falling within the First Schedule to the said Act, when imported into India from Nepal, from the whole of the additional duty of customs leviable thereon under of section 3(5) of the said Act, subject to the condition that the said goods are wholly produced in Nepal-

  • Agricultural, horticultural and forest produce and minerals which have not undergone any processing;
  • Rice, pulses and flour;
  • Timber;
  • Jaggery (gur and shakkar);
  • Animals, birds and fish;
  • Bees, bees-wax and honey;
  • Raw wool, goat hair and bones as are used in the manufacture of bone-meal;
  • Milk, home-made products of milk and eggs;
  • Ghani-produced oil and oil-cakes;
  • Ayurvedic and herbal medicines;
  • Articles produced by village artisans as are mainly used in villages;
  • Yak tail;
  • Akra.

Vide Notification No.22/2007-Customs, dated 01.03.2017, the the Central Government exempted the goods falling under the Chapter, heading, subheading or tariff item of the First Schedule to the Customs Tariff Act, 1975 and specified in column (2) of the Table below, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of-

  •  the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, where the standard rate of duty is leviable; and
  • the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, where the preferential rate of duty is leviable.

The rate specified in column (3) or column (4) is the ad valorem rate.

Table

S.No.

Chapter or heading or sub-heading or tariff item of the First Schedule

Standard rate

Preferential rate

(1)

(2)

(3)

(4)

1.

0806 20

100%

90%

2.

0907

35%

35%

3.

2504

10%

5%

4.

2917 37 00 and 2933 71 00

10%

10%

5.

2936

10%

10%

6.

2937, 2939 41, 2939 42 00, 2939 43 00, 2939 44 00, 2939 49 00, 2939 51 00 and 2939 59 00

10%

10%

7.

2941

10%

10%

8.

3001, 3002, 3003 and 3004

10%

10%

9.

3402 11, 3402 12 00, 3402 13 00 and 3402 19 00

10%

10%

10.

3801 10 00, 3802 10 00 and 3812 10 00

10%

10%

11.

3815 11 00 and 3815 12

10%

5%

Vide Notification No. 13/2010-Customs, dated 19.02.2010, the Central Government exempted the specified in the Table and falling under the First Schedule to the  when imported into India for the purpose of organizing the Common Wealth Games, 2010, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions specified in the corresponding entry in column (3) of the said Table.

TABLE

S.No

Description of goods

Conditions

(1)

(2)

(3)

1.

(a) All sports goods, sports equipment and sports requisites; fitness equipments; team uniform/clothing; spares, accessories and consumables of the same including ammunition for shooting events;

(b) Doping control equipment, Satellite phones/GPS, paging communication systems and other communication equipments; video/plasma screen, electronic score board for display; time control devices, stop watches; timing, scoring and result management systems; marquees; tents.

(c) Aerostat - with all standard equipment and frames and- tools, including skirtings with essential and standard accessories; Geo Textiles Ground Cloth or Carpet with cutting and laying Machines with standard and essential accessories

(a)Imported by the Organizing Committee of the Common Wealth Games, 2010, suppliers or contractors or vendors or sub-vendors of the Organizing Committee of the Common Wealth Games, 2010 or National sports federations in relation to Games, 2010;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs as the case may be, from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Games, 2010, indicating-

(i) the name and address of the importer and the description, quantity and value of the said goods; and

(ii) that the said goods are required for the purpose specified in condition (a) above; and

(c) the importer, at the time of clearance of the goods, furnishes an undertaking that all such goods shall be consumed or re-exported within within six months  from the conclusion of the Games or shall be handed over to the Sports Authority of India or Delhi Development Authority or Government of National Capital Territory of Delhi .

Provided that in the case of imports by suppliers or contractors or vendors or sub-vendors of the Organizing Committee of the Games, the Organizing Committee of Games shall, at the time of clearance of the goods, furnish an undertaking that  all such goods shall be consumed or re-exported or shall be handed over to the Sports Authority of India or Delhi Development Authority or Government of National Capital Territory of Delhi within within six months from the conclusion of the Games and shall pay an amount equal to the duty leviable on the imported goods but for the exemption under this notification  in the event of its failure to do so.

2.

Furniture and fixtures/ fittings, power generation and distribution systems, air conditioning equipment which would be needed to be imported as per requirement of Games under 'Overlays' and the following goods and equipment,-

(a) Stage lighting and searchlights with control panels, monitors, cables, trusses, pulleys with standard and essential accessories,

(b) Communication system-wired intercom system complete with radio instruments or batteries or cables or monitors or speakers with all standard and essential accessories;

(c) Projectors, cameras, monitors, watch outs, cables with standard and essential accessories;

(d) Aerial rigging for staging - Scenic flying Equipment (Hawk equipment), equipment for tree canopy riggings with standard and essential accessories

(e) Pyrotechnics - fireworks with monitors, triggering consoles, cables with essential and standard accessories

(f) Helium gas (Through M/s INOX)

(g) Sound Equipment - complete with speakers systems, audio controls, monitors, relay systems and replay systems with all standard and essential accessories

(h) ReFlex mesh - plastic netting statistic code : 39269097

(i) Spreading trailer 2006

(j) Koro topmaker 2006

(k) John deere 5525 tractor 2007

(l) Turf laying and harvesting machinery and accessories

(m) Ground protection - armor deck with and without holes with fixing equipments and cables with standard and essential accessories

(n) Creative materials - cloth, inflatables, essential equipments, instruments with all standard and essential accessories for Handover Ceremony for Glasgow 2014.

(a) Imported by the Organizing Committee of the Games, 2010, suppliers or contractors or vendors or sub-vendors of the Organizing Committee of the Common Wealth Games, 2010 or] National Sports federations in relation to Common Wealth Games, 2010;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be from the Joint Director General (Coordination) / Director (Coordination) of the Organizing Committee of the Games, 2010, indicating-

     (i) the name and address of the importer and the description, quantity and value of the said goods; and

     (ii) that the said goods are required for the purpose specified in condition (a) above; and

(c) the importer, at the time of clearance of the goods, furnishes an undertaking that all such goods shall be re-exported within six months from the conclusion of the Games.

3.

(a) All sports goods, sports equipment and sports requisites; spares, accessories and consumables of the same,

(b) Food stuff, energy drinks, isotonic, tonic water(including alcoholic drinks),

(c) pharmaceuticals and medical consumables,

(c) fitness equipments; team uniform/ clothing,

(d) dining/kitchen items, office consumables stationery and gift items, souvenirs, mementoes,

(e) Goods for display / exhibition / stalls /reception

(a) Imported by Organizing Committee of the Common Wealth Games, 2010 orCommon Wealth Games Federation Members or Common Wealth Games Associations or participating athletes in relation to Games, 2010;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Commonwealth Games, 2010, indicating-

     (i) the name and address of the importer and the description, quantity and value of the said goods; and

     (ii) that the said goods are required for the purpose specified in condition (a) above;

(c) the importer, at the time of clearance of the goods, furnishes an undertaking that,-

     (i) all such goods, excluding gift items, souvenirs, mementoes and goods which have been consumed, shall be re-exported within six months from the conclusion of the games ; and

     (ii) a utilization certificate for the goods consumed shall be furnished from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Games, 2010.

4.

Broad casting equipment

(a) Imported by Prasar Bharti, suppliers or contractors or vendors or sub-vendors of the Prasar Bharathi or of the broad casting right holdersor broad casting right holders as per Agreement between the Organizing Committee of Games, 2010 and Prasar Bharti in relation to Games, 2010;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Games 2010, indicating-

     (i) the name and address of the importer and the description, quantity and value of the said goods; and

     (ii) that the said goods are required for the purpose specified in condition (a) above; and

(c) the importer, at the time of clearance of the goods, furnishes an undertaking that all such goods shall be re-exported “within six months from the conclusion of the Games.

Provided that in the case of imports by suppliers or contractors or vendors or sub-vendors of the Prasar Bharathi or of the broad casting right holders, the Prasar Bharati shall, at the time of clearance of the goods, furnish an undertaking that the imported items other than consumables, shall be re-exported “within six months” from the conclusion of the Games and shall pay an amount equal to the duty leviable on the imported goods but for the exemption under this notification  in the event of its failure to do so.

5.

Arms and Ammunition of the following description:

•  Rifles- .22 Calibres (should have at least an outside barrel diameter of 10 mm.)

•  Pistols - .22 and .32 Calibres (barrels should be measured from the Breach point)

•  Air Rifles/Pistols - 4.5 mm /0.177 Calibers

•  Shot Guns - 12 bore (should be "Ventilated Rib" and "Single Sighting Planes")

•  Air pellets - Diablo type (i.e. with flat nose and met round or painted nose)

•  Ammunition- 12 bore cartridges,.27 air pellets,.22 bore rapid fire (shot) cartridges,.22 bore pistol match standard sports,.32 bore wad -cutters,.62 Full bore Ammunition.

•  .32 bore revolver(barrel length should not be less than 41/2" and measurements are to be taken from the end of the cylinder holding the cartridge)

•  .22 bore revolver- (ban-el length same as above)

•  Telescope

(a)Imported by Organising Committee of the Common Wealth Games, 2010 or Common Wealth Games Federation Members or Common Wealth Games Associations or participating athletes in relation to Games, 2010;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs as the case may be from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Commonwealth Games 2010, indicating-

     (i) the name and address of the importer and the description, quantity and value of the said goods; and

     (ii) that the said goods are required for the purpose specified in condition (a) above;

(c) the importer, at the time of clearance of the goods, furnishes an undertaking that,-

     (i) all such goods other than those consumed during the shooting events, shall be re-exported at the time of final departure of the participating athletes;

     (ii) a utilization certificate for the goods consumed shall be furnished from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Games, 2010. and

(d) Import of such arms and ammunition shall be subject to the applicable licensing conditions imposed by the Directorate General of Foreign Trade and approvals of Ministry of Home Affairs.

 

 

By: Mr. M. GOVINDARAJAN - February 4, 2020

 

 

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