[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)]
                                      GOVERNMENT OF INDIA
                                       MINISTRY OF FINANCE
                                    DEPARTMENT OF REVENUE
                       (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

                                  Notification No. 78/2018 - Customs



                                                                     New Delhi, the 29th November, 2018

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, 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. 57/2000-Customs dated the 8th May, 2000
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R.
413 (E), dated the 8th May, 2000, namely:-







2. In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

   " Provided further that no replenishment of the gold or silver shall be available to the exporter
     where the exporter avails, in respect of exported product -

     (i)   Cenvat credit on inputs under the Central Excise Act,1944; or

     (ii) input tax credit on inputs or services or both under Chapter V of the Central Goods and
          Services Tax Act, 2017; or






     (iii) refund of input tax credit or refund of integrated tax under section 54 of the Central Goods
           and Services Tax Act, 2017."


                                                                           (F. No. DGEP/G&J/05/2017)




                                                                            (Dinesh Kumar Gupta)
                                                                      Director to the Government of India


Note. ­ The principal notification No. 57/2000-Customs dated the 8th May, 2000 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 413 (E), dated the
8th May, 2000 and was last amended by notification No. 26/2017-Customs, dated 29th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 727 (E),
dated the 29th June, 2017.