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Amends Notifications No. 91/2009-Cus,94/2009-Cus, 98/2009-Cus and 104/2009-Cus..
April, 23rd 2013
[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. 24 / 2013-Customs

                                                                                New Delhi, dated the 18th April, 2013

       G.S.R. 250 (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, 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, which shall be amended or
further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of the
said Table, namely :-




                                                       Table
  Sl.      Notification number and                                      Amendments
 No.                  date
 (1)                   (2)                                                   (3)
 1.      91/2009-Customs,dated the          In the said notification,
         11th September,        2009        (1) in opening paragraph, -
         [Vide number G.S.R. 657
         (E),         dated       the       (a) after sub paragraph (ii), following sub-paragraph shall be
         11th     September, 2009]          inserted, namely:-

                                            "(iii) in the case of service provider who is also engaged in
                                            manufacturing activity, capital goods including spares related to its
                                            manufacturing sector business, but excluding the items not permitted
                                            to be imported in terms of Appendix 37B of the Hand Book of
                                            Procedure, volume I,";

                                            (b) after condition (i), the following condition shall be inserted,
                                            namely:-

                                            "(ia) that in the case of capital goods including spares covered at
                                            sub-paragraph (iii) above the manufacturing sector business of the
                                            service provider has been endorsed by the Regional Authority on the
                                            said scrip during the period of validity of the said scrip and upon such
                                            endorsement, the validity of the said scrip remains unchanged;";

                                            (c) in the proviso to condition (ii), for the words "that transfer", the
                                            words, brackets and letters "that, except in case of goods covered at
                                            sub-paragraph (iii) above, transfer" shall be substituted;

                                            (d) after condition (ii), the following condition shall be inserted,
                                            namely:-

                                                "(iia) that the capital goods including spares covered at sub -
                                            paragraph (iii) above shall be subject to actual user condition and the
                                            importer at the time of clearance of the said goods shall furnish an
                                            undertaking to this effect to the Deputy Commissioner of Customs or
                                   Assistant Commissioner of Customs, as the case may be, that in
                                   case of non compliance of the said condition, he shall pay on demand
                                   an amount equal to the duty leviable, but for the exemption contained
                                   herein together with interest at the rate of fifteen percent per annum
                                   from the date of clearance of the said materials;";

                                   (2) in paragraph (2), after the words "be permitted.", the following
                                   shall be added, namely:-

                                         "For this purpose, motor cars, sports utility vehicles and all
                                   purpose vehicles for the service provider hotels, travel agents, tour
                                   operators or tour transport operators and companies owning or
                                   operating golf resorts shall not be regarded as personal vehicles
                                   subject to the condition that the customs authority endorses the bill of
                                   entry at the time of clearance specifying that the vehicle shall be
                                   registered as vehicle for "tourist purpose only" and the vehicle is so
                                   registered and a copy of the registration certificate to that effect is
                                   submitted to the concerned Customs authority as a confirmation of
                                   import of vehicle within six months from the date of import and the
                                   said vehicle is used for tourist purpose only.".

2.   94/2009-Customs,dated the   In the said notification, in the opening paragraph, in condition (ii), after
     11th September,     2009    the second proviso, following proviso shall be inserted, namely:-
     [Vide number G.S.R. 660
     (E),      dated       the   "Provided also that the said scrip shall be transferable by the status
     11 September, 2009]
        th                       holder, to whom it was issued, to its supporting manufacturer, who is
                                 neither a status holder nor has a unit (the term unit shall not include
                                 developer) in a Park recognised by the Ministry of Food Processing
                                 Industries, if such transfer is endorsed by the Regional Authority during
                                 the period of validity of the said scrip and upon such endorsement, the
                                 validity of the said scrip remains unchanged;".




3.   98/2009-Customs,dated the   In the said notification,-
     11th September,     2009
     [Vide number      G.S.R.    (a) in the opening paragraph, for the words "Customs Tariff Act,
     664(E),     dated     the   subject", the words and figure "Customs Tariff Act, except to the extent
     11 September, 2009]
        th                       specified in paragraph 2 of this notification, subject" shall be substituted;

                                 (b) the existing paragraph 2 shall be renumbered as paragraph 2B and
                                 before the paragraph 2B so renumbered, the following paragraphs shall
                                 be inserted, namely:-

                                 "2. The exemption from safeguard duty and anti-dumping duty shall not
                                 be available in case materials are imported against an authorisation
                                 made transferable by the Regional Authority.

                                   2A. In case the imported materials are transferred with the permission
                                 of Regional Authority, the importer shall pay an amount equal to the
                                 safeguard duty and anti-dumping duty leviable on the material so
                                 imported and transferred, but for the exemption contained in paragraph
                                 1 above, together with interest at the rate of fifteen per cent. per annum
                                 from the date of clearance on import of the said materials.".
 4.      104/2009-Customs,dated         In the said notification, in condition (4), after third proviso, following
         the 14th September, 2009       proviso shall be inserted , namely:-
         [Vide number G.S.R. 674
         (E),      dated       the      "Provided also that the transfer of the said scrip shall be allowed within
         14 September, 2009]
            th                          the group company as defined in para 9.28 of the Foreign Trade Policy,
                                        if the said group company is a manufacturer and such transfer is
                                        endorsed by the Regional Authority during the period of validity of the
                                        said scrip, mentioning the sectors for which the transferee has
                                        manufacturing facility and for which the transfer is granted:" .


                                                                                          [F.No.605/10/2013-DBK]



                                                                                                    (Rajiv Talwar)
                                                                        Joint Secretary to the Government of India

Note:
(i) The principal notification number 91/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.657 (E), dated the
11th September, 2009 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203
(E), dated the 3rd April, 2013.


 (ii) The principal notification number 94/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660 (E), dated the
11th September, 2009 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203
(E), dated the 3rd April, 2013.


 (iii) The principal notification number 98/2009-Customs, dated the 11th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 664(E), dated the
11th September, 2009 was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the
3rd April, 2013.


 (iv) The principal notification number 104/2009-Customs, dated the 14th September, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 674 (E), dated the
14th September, 2009 was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the
3rd April, 2013.
 
 
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