THE CUSTOMS TARIFF ACT 1975 (Notification)
2017

Notification No. 43/2017 - Customs, F. No. 354/119/2017-TRU, Dated, 30th June, 2017

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 11th 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 25th 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 04th 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 23rd 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 01st 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 17th 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 28th 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 16th 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 subsection (7) of section 3," shall be substituted.
9	134/1994-Customs, dated the 22nd 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 13th 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 13th 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 13th 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 13th 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 13th 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 14th 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 23rd 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 and goods and services tax compensation cess leviable thereon respectively under sub-section (7) and (9) 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 23rd 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 23rd 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 23rd 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 04th 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 01st 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 23rd 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 01st 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 12th 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 and goods and services tax compensation cess leviable thereon respectively under sub-section (7) and (9) 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 21st 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 1st day of July, 2017.

(Ruchi Bisht)

Under Secretary to the Government of India

Note:

1. The principal notification No. 84/1971-Customs, dated the 11th September, 1971 was published in the Gazette of India, Extraordinary vide G.S.R. 1334(E), dated the 11th 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 25th May, 1974 was published in the Gazette of India, Extraordinary, vide G.S.R. 503(E), dated the 25th 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 05th April, 1983, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 316(E), dated the 05th April, 1983.

4. The principal notification No. 326/1983-Customs, dated the 23rd December, 1983 was published in the Gazette of India, Extraordinary, vide G.S.R. 912(E), dated the 23rd December, 1983. 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.

5. The principal notification No. 183/1986-Customs, dated the 1st March, 1986 was published in the Gazette of India, Extraordinary, vide G.S.R. 383 (E), dated the 1st March, 1986. It was last amended by notification No. 48/1996-Customsdated the 23rd July, 1996, which was published in the Gazette of India, Extraordinary, vide G.S.R. 300(E), dated the 23rd July, 1996.

6. The principal notification No. 207/1989-Customs, dated the 17th July, 1989 was published in the Gazette of India, Extraordinary, vide G.S.R. 702(E), dated the 17th July, 1989. It was last amended by notification No. 70/2005-Customsdated the 19th July, 2005, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 483(E), dated the 19th 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 05th October, 2016, which was published in the Gazette of India, Extraordinary; vide G.S.R. 956(E), dated the 05th October, 2016.

8. The principal notification No. 104/1994-Customs, dated the 16th March, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 319(E), dated the 16th March, 1994. 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.

9. The principal notification No. 134/1994-Customs, dated the 22nd June, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 525(E), dated the 22nd June, 1994. It was last amended by notification No. 119/95-Customs dated the 06th July, 1995, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 539(E), dated the 06th July, 1995.

10. The principal notification No. 146/1994-Customs, dated the 13th 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 30th October, 2013, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 713(E), dated the 30th October, 2013.

11. The principal notification No. 148/1994-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 577(E), dated the 13th July, 1994. It was last amended by notification No. 56/2011-Customs dated the 07th July, 2011, which was published in the Gazette of India, Extraordinary; vide G.S.R. 518(E), dated the 07th July 2011.

12. The principal notification No. 151/1994-Customs, dated the 13th 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 26th May, 1995, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 428(E), dated the 26th 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 01st March, 2006, which was published in the Gazette of India, , Extraordinary, vide G.S.R. 122(E), dated the 01st 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 24th September, 2009, which was published in the Gazette of India, Extraordinary; vide G.S.R. 701(E), dated the 24th 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 06th December, 2012 which was published in the Gazette of India, Extraordinary; vide G.S.R. 880(E), dated the 06th 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 14th June, 2012 which was published in the Gazette of India, Extraordinary; vide G.S.R. 446(E), dated the 14th 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 17th May, 2016 which was published in the Gazette of India, , Extraordinary, vide G.S.R. 526(E), dated the 17th 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 01st March, 2011 which was published in the Gazette of India, Extraordinary; vide G.S.R. 141(E), dated the 01st 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 01st 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 23rd 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 31st March, 2015, which was published in the Gazette of India, Extraordinary; vide G.S.R 242(E), dated the 31st 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 21st April, 2017 was published in the Gazette of India, Extraordinary, vide G.S.R. 400(E), dated the 21st April, 2017.

CORRIGENDA F.No.354/119/2017-TRU, Dated 22nd July, 2017

In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No.43/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778 (E), dated the 30th June, 2017,-

(i) at page 34, in line 47, for "integrated tax", read "integrated tax and goods and services tax compensation cess";

(ii) at page 34, in line 48, for "under sub-section (7)", read "respectively under sub-section (7) and (9)";

(iii) at page 35, in line 48, for "integrated tax", read "integrated tax and goods and services tax compensation cess";

(iv) at page 35, in line 49, for "under sub-section (7)", read "respectively under sub-section (7) and (9)".

(Ruchi Bisht)

Under Secretary to the Government of India