[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
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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
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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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