Seeks to amend Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
March, 21st 2012
[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)
No. 22 /2012- Customs (N.T.)
New Delhi, the 17th March, 2012
G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs Act,
1962 (52 of 1962), the Central Government hereby makes the following rules further to amend
the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996, namely :-
1. (1) These rules may be called the Customs (Import of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) Amendment Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996,-
(I) in rule 4, in sub rule (1A), for the words "for a quarter", the words "for a period
not exceeding one year" shall be substituted;
(II) in rule 5, in sub-rule (1), in the proviso, for the words "quarter", the words "for a
period not exceeding one year" shall be substituted;
(III) in rule 7,-
(i) for clause (b), the following clause shall be substituted, namely:-
"(b) maintain an account in such manner as to clearly indicate the quantity
and value of goods imported, the quantity of imported goods consumed for
the intended purpose, the quantity of goods re-exported, if any, under rule
7A and the quantity remaining in stock, bill of entry wise and shall produce
the said account as and when required by the Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise.
(i) for clause (c), the following clauses shall be substituted, namely:-
"(c) submit a quarterly return, in the format prescribed in the Annexure
appended to these rules, to the Assistant Commissioner or Deputy
Commissioner of Central Excise by the tenth da y of the following quarter"
(IV) after rule 7, the following rule shall be inserted, namely,-
" 7A. Re-export of unutilised goods - The manufacturer obtaining the benefit
under these rules may re-export the unutilised or defective imported goods, with
the permission of the jurisdictional Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise within six months from the date of
Provided that the value of such goods for re-export shall not be less than
the value of the said goods at the time of import."
(V) in rule 8, after the words "that the goods imported are used by the manufacturer
for the intended purpose", the words, "or are re -exported in terms of rule 7A"
shall be inserted;
(VI) for the Annexure, the following Annexure shall be substituted, namely:-
Return for the quarter ending ........................
[see rule 7(c)]
Name of the imported goods:
S. BE Descri Details of goods imported Specified Goods manufactured Whet
No No ption purpose during the quarter her
during the quarter
. and of for the
date goods procuring goods
import the goods used
ed at at for
conces concessio specif
sional nal rate of ied
rate duty purpo
Openi Value Quant Tot Quantit Quant Closi Description Quantity
of ity of al y
ng goods goods of consu ity re- ng
balan receiv receiv Col med export balan
ed ed . for the
ce durin during (4) intende ed ce on
On g the the and d during the
the 1 st quarte quarte (6) purpos the
day of r r e, quarte
the during r day
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(Note: Separate entries should be made for each variety or class of imported goods used and goods manufactured.)
I/We hereby declare that the undersigned have compared the above particulars with the records and books
maintained by my / our factory and that they are true and correct in every respect and are in accordance with the
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
Signature and name
of the authorized person
of the manufacturer.
Seal of the company"
[F. No. 334/1/2012-TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
Note: - The principal rules were published in the Gazette of India Extraordinary Part II, Section
3, Sub-Section (i) vide notification No. 36/96-Customs (N.T), dated the 23rd July, 1996 [G.S.R.
305 (E), dated 23rd July, 1996] and were last amended vide notification No.160/2009-Customs
(N.T), dated the 30th October, 2009 [ G.S.R 791 (E), dated the 30th October, 2009].