In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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. 50/2017-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. 785(E), dated the 30th June, 2017, namely:-
In the said notification, -
I. in the Table, -
(1) against S. No. 16, in column (3), the following proviso shall be inserted at the end, namely: -
"Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.";
(2) after S. No. 26A and the entries relating thereto, the following S. No. And entries shall be inserted, namely: -
(3) after S. No. 54 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(4) after S. No. 81 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(5) after S. No. 100 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(6) after S. No. 104A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
(7) after S. No. 132 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(8) against S. No. 141, in column (4), for the entry, the entry "2.5%" shall be substituted;
(9) S. No. 141C and the entries relating thereto shall be omitted;
(10) against S. No. 166, in column (3), the following proviso shall be inserted at the end, namely: -
"Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.";
(11) against S. No. 167, in column (3), the following proviso shall be inserted at the end, namely: -
(12) against S. No. 168, in column (3), the following proviso shall be inserted at the end, namely: -
(13) against S. No. 237, in column (3), the following proviso shall be inserted at the end, namely: -
"Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.";
(14) after S. No. 280 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(15) against S. No. 325, in column (3), the following proviso shall be inserted at the end, namely: -
(16) against S. No. 340, in column (3), the following proviso shall be inserted at the end, namely: -
(17) against S. No. 341, in column (3), the following proviso shall be inserted at the end, namely: -
(18) against S. No. 341A, in column (3), the following proviso shall be inserted at the end, namely: -
"Provided that nothing contained in this S. No. shall have effect after the
31st March, 2025.";
(19) after S. No. 345A and the entries relating thereto, the following S. No. And entries shall be inserted, namely: -
Provided that nothing contained in this entry shall have effect after 1st February, 2025
(20) against S. No. 354, in column (4), for the entry "11.85%", the entry "10%" shall be substituted;
(21) against S. No. 355, in column (4), for the entry "6.1%", the entry "10%" shall be substituted;
(22) against S. No. 356, in column (4), for the entry "12.5%", at both the places, the entry, "10%" shall be substituted;
(23) against S. No. 357, in column (4), for the entry "7.5%", the entry "10%" shall be substituted;
(24) against S. No. 357A, in column (4), for the entry "12.5%", the entry "10%" shall be substituted;
(25) against S. No. 357B, in column (4), for the entry "7.5%", the entry "10%" shall be substituted;
(26) against S. No. 364B, in column (2), for the entries "7107 00 00, 7109 00 00, 7111 00 00, 7112, 7118", the entries "7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 711041 00, 7110 49 00,7111 00 00, 7112, 7118" shall be substituted;
(27) against S. No. 368, in column (3), for the figure, "2023", the figure, "2024" shall be substituted;
(28) against S. No. 374, in column (3), the following proviso shall be inserted at the end, namely: -
"Provided that nothing contained in this entry shall have effect after 31st March, 2024";
(29) against S. No. 375, in column (3), the following proviso shall be inserted at the end, namely: -
(30) against S. No. 405 , in column (3), for the figure,"2023", the figure, "2025" shall be substituted ;
(31) against S. No. 406, in column (3), for the figure, "2023", the figure, "2025" shall be substituted ;
(32) after S. No. 489A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(33) against S. No. 515B, in column (4), for the entry "5%", the entry "2.5%" shall be substituted;
(34) against S. No. 526, in column (4), for the entries "30%" and "60%", the entries "35%" and "70%" shall be substituted respectively;
(35) against S. No. 526A, in column (4), for the entries "30%" and "60%", the entries "35%" and "70%" shall be substituted respectively;
(36) against S. No. 527A, in column (3), the following proviso shall be inserted at the end, namely: -
(37) against S. No. 527B, in column (3), the following proviso shall be inserted at the end, namely: -
(38) after S. No. 532 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(39) after S. No. 543 and the entries relating thereto, the following S. No. And entries shall be inserted, namely: -
(40) against S. No. 559, in column (3), the following proviso shall be inserted at the end, namely: -
(41) against S. No. 609, in column (3), the following proviso shall be inserted at the end, namely:-
"Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028.";
II. after the proviso and before the Explanation, the following proviso shall be inserted, namely: -
"Provided further that nothing contained in the entries against serial numbers 17, 80A,90, 104,133,139,150, 155, 164, 165, 172,183, 184, 188,191, 204, 212A, 213, 238, 253, 254, 255, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265,269, 271, 276, 277A,279, 280, 290, 292, 293A, 296A, 326, 329, 333, 334, 339, 345A, 353, 364A, 378, 379, 380, 381, 387, 392, 415, 415A, 416, 417, 418, 419, 420, 421, 422, 423, 426, 428, 429,435, 441, 442, 446, 451, 462, 463, 464,464A, 467, 468, 471, 472, 475, 476, 477, 478, 480, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 515A, 516,517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A,540, 542, 543, 544,546, 548, 549, 550, 551, 553, 555, 565, 566, 567, 568, 569, 570, 575, 577, 578A,579, 580, 581, 583, 591,593, 607, 607A, 611 and612shall have effect after 31st March, 2024."
III. in the Explanation, clause (IV) and TABLE 2 and the entries relating thereto shall be omitted;
IV. in the ANNEXURE, -
(i) Condition No. 2 and the entries relating thereto shall be omitted;
(ii) against Condition No. 9, in column 2 under heading 'Conditions', for the entries, the following entries "If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022." shall be substituted;
(iii) after Condition No. 113 and the entries relating thereto, the following Condition No. and the entries shall be inserted, namely: -
(a) at the time of import, the importer produces to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 37 for testing and/or certification purposes only;
(b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above;
(c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension;
(d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension;
(e) the goods are destroyed in the course of testing and thus not reexported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,-
(i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments;
(ii) in case of E-waste, by the Central Pollution Control Board approved vendors;
(iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped;
(f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods;
V. after List 35 and the entries relating thereto, the following lists and entries shall be inserted namely,-
" List 36 (See S. No. 532A of the Table)
List 37 (See S. No. 532A of the Table)
2. This notification shall come into force on the 2nd day of February, 2023.
[F. No.334/03/2023-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30thJune, 2017and was last amended vide notification No. 59/2022-Customs, dated the 18th November,2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.828 (E), dated the 18th November, 2022.
CORRIGENDUM F. No. 334/3/2023-TRU, Dated 7th February, 2023
In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 2/2023-Customs, dated the 1st February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 67(E), dated the 1st February, 2023, at the page number 14, -
(i) in line 4, for '113' read '114';
(ii) in line 33, for '112' read '113';
(iii) in line 35, for '113' read '114'.
VIKRAM VIJAY WANERE, Under Secy.