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 Notification No. 20 /2019 - Customs (N.T.) Ministry Of Finance
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Notification No. 01/2019 - Customs Ministry Of Finance
January, 11th 2019
[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. 01/2019 - Customs

                                                                        New Delhi, the 10th January, 2019

  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.    Notification number                                 Amendments
     No.          and date

     (1)             (2)                                              (3)

      1.   18/2015-Customs,           In the said notification,-
                               (a)
           dated the 1 st April,      (a) after condition (vi), the following conditions shall be
           2015 [published vide       inserted, namely:-
           number G.S.R. 254 (E),
           dated the 1 st April,      "(vi)(a) that in respect of imports made after the discharge of
           2015]                      export obligation in full, if facility of input tax credit under
                                      relevant Goods and Services Tax law on inputs used for
                                      manufacture and supply of goods exported has been availed,
                                      then the importer shall, at the time of clearance of the imported
                                      materials, furnish a bond to the Deputy Commissioner of
                                      Customs or Assistant Commissioner of Customs, as the case
                                      may be, binding himself, to use the imported materials in his
                                      factory or in the factory of his supporting manufacturer for the
                                      manufacture and supply of taxable goods (other than nil rated
                                      or fully exempt supplies) and to submit a certificate from a
                                      chartered accountant within six months from the date of
                                      clearance of the said materials, that the imported materials
                                      have been so used;

                                      Provided that if the importer pays integrated tax and the goods
                                      and services tax compensation cess leviable on the imported
                                      materials under sub-section (7) and sub-section (9)
                                      respectively of section 3 of the said Customs Tariff Act on the
                                      imported materials but for the exemption contained herein,
                                      then such imported materials may be cleared without
                                      furnishing a bond specified in this condition;

                                      (vi)(b) that in respect of imports made after the discharge of
                                      export obligation in full, and if facility of input tax credit under
                                      relevant Goods and Services Tax law has not been availed on
                                      inputs used in the manufacture and supply of goods exported

                                                     1
                              and the importer furnishes proof to this effect to the
                              satisfaction of the Deputy Commissioner of Customs, or the
                              Assistant Commissioner of Customs, as the case may be, then
                              the imported materials may be cleared without furnishing a
                              bond specified in condition (vi)(a);";

                              (b) in condition (viii), for the second proviso, the following
                              proviso shall be substituted, 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) respectively of section 3 of the said Customs
                              Tariff Act, has been availed, the export obligation shall be
                              fulfilled by physical exports or by making domestic supplies
                              mentioned at serial numbers 1, 2 and 3 of the Table contained
                              in notification No.48/2017-Central Tax, dated the 18th October,
                              2017 [published vide number G.S.R. 1305(E), dated the 18 th
                              October, 2017];";

                              (c) condition (xii) shall be omitted.






2.   20/2015-Customs,         In the said notification,-
     dated the 1 st April,    (a)     after condition (v), the following conditions shall be
     2015 [published vide     inserted, namely:-
     number G.S.R. 256 (E),
     dated    1 st   April,   "(v)(a) that in respect of imports made after the discharge of
     2015]                    export obligation in full, if facility of input tax credit under
                              relevant Goods and Services Tax law on inputs used for
                              manufacture and supply of goods exported has been availed,
                              then the importer shall, at the time of clearance of the imported
                              materials, furnish a bond to the Deputy Commissioner of
                              Customs or Assistant Commissioner of Customs, as the case
                              may be, binding himself, to use the imported materials in his
                              factory or in the factory of his supporting manufacturer for the
                              manufacture and supply of taxable goods (other than nil rated
                              or fully exempt supplies) and to submit a certificate from a
                              chartered accountant within six months from the date of
                              clearance of the said materials, that the imported materials
                              have been so used;

                              Provided that if the importer pays integrated tax and the goods
                              and services tax compensation cess leviable on the imported
                              materials under sub-section (7) and sub-section (9)
                              respectively of section 3 of the said Customs Tariff Act on the
                              imported materials but for the exemption contained herein,
                              then such imported materials may be cleared without
                              furnishing a bond specified in this condition;

                              (v)(b) that in respect of imports made after the discharge of
                              export obligation in full, and if facility of input tax credit under
                              relevant Goods and Services Tax law has not been availed on
                              inputs used in the manufacture and supply of goods exported
                              and the importer furnishes proof to this effect to the
                              satisfaction of the Deputy Commissioner of Customs or the
                              Assistant Commissioner of Customs, as the case may be, then

                                             2
                                     the imported materials may be cleared without furnishing a
                                     bond specified in condition (v)(a); ";

                                     (b) in condition (viii), for the second proviso, the following
                                     proviso shall be substituted, 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) respectively of section 3 of the said Customs
                                     Tariff Act, has been availed, the export obligation shall be
                                     fulfilled by physical exports or by making domestic supplies
                                     mentioned at serial numbers 1, 2 and 3 of the Table contained
                                     in notification No.48/2017-Central Tax, dated the 18th October,
                                     2017 [published vide number 1305(E), dated the 18 th October,
                                     2017];";

                                     (c) condition (xiii) shall be omitted.

                                                                        [F. No. 605/52/2017-DBK (pt.I)]



                                                                                   (Dinesh Kumar Gupta)
                                                                                     Director (Drawback)
Note:

(1) The principal notification No. 18/2015-Customs, dated the 1st 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
1st April, 2015 and was last amended by notification No. 66/2018-Customs, dated the 26th September,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 926(E), dated the 26th September, 2018.

(2) The principal notification No. 20/2015-Customs, dated the 1st 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
1st April, 2015 and was last amended by notification No. 66/2018-Customs, dated the 26th September,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 926(E), dated the 26th September, 2018.




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