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Date: 07-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (aa) of sub section (1) read with sub section (2) of section 7 of the Customs Act, 1962 (52 of 1962)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • Notification No. 15/2024-Customs (N.T.) issued by the Ministry of Finance (Department of Revenue), amends Notification No. 12/97-Customs (N.T.) dated April 2, 1997.
  • The amendment removes a specific item related to the state of Tamil Nadu from the table within the original notification.

Key Changes

  • The notification omits item (xiv) in column (3) and the corresponding entry in column (4) against serial number 11 in the table of Notification No. 12/97-Customs (N.T.) specifically concerning the state of Tamil Nadu.
  • This change is effective from the date of the notification, February 27, 2024.

Impact Analysis

Stakeholders Affected

  • The Central Board of Indirect Taxes and Customs (CBIC) which is responsible for administering the changes.

Potential Impacts

  • Customs officials need to update their procedures and systems to reflect the removal of the specified item.

Suggested Action Items

  • CBIC should disseminate clear guidance to customs officials and businesses regarding the changes.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notification, responsible for administering indirect taxes and customs duties in India. Ministry of Finance (Department of Revenue): The government ministry responsible for revenue collection and fiscal policy. Customs Act, 1962: The primary legislation governing customs duties and regulations in India. Section 7 provides the CBIC with the power to issue notifications. Notification No. 12/97-Customs (N.T.): The principal notification being amended, originally issued on April 2, 1997, and subsequently amended by Notification No. 55/2023-Customs (N.T.) dated July 21, 2023. Notification No. 55/2023-Customs (N.T.): The notification that last amended Notification No. 12/97-Customs (N.T.) prior to this current amendment.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-07032024-252722 CG-DxLx-xEG-I0D7H0x3x2x0 24-252722 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 149] नई ददल्ली, बृहस्ट्प जतिार, माचड 7, 2024/फाल्ग नु 17, 1945 No. 149] NEW DELHI, THURSDAY, MARCH 7, 2024/PHALGUNA 17, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई ददल्ली, 27 फ़रिरी, 2024 स.ं 15/2024-सीमा िल्ु क (ग.ैटै.) सा.का.जन. 161(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (2) के साथ पठित की उपधारा (1) के खंड (कक) के तहत प्रदत्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोड ड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं. 12/97-सीमा िुल्क (ग.ैटै.), ददनांक 2 अप्रलै , 1997, जिसे सा.का.जन. 193 (अ), ददनांक 2 अप्रलै , 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i), में प्रकाजित दकया गया था, में और आगे भी जनम्नजलजखत संिोधन करता ह,ै यथा:---- उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 11 के समक्ष, तजमलनाडु राज्य के संबंध म,ें कॉलम (3) में मद (xiv) को और कॉलम (4) की उससे सम्बंजधत प्रजिजि को जनर्षित दकया िाएगा | [फा. सं. CBIC-50394/4/2024-तस्ट्करी-रोधी खंड-CBEC] राधे कृष्ण, अिर सजचि 1645 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ठटप्पणी:- प्रधान अजधसूचना संख्या 12/97-सीमािुल्क (ग.ैटे.), ददनांक 2 अप्रैल, 1997, सा.का.जन. 193 (अ), ददनांक 2 अप्रैल, 1997 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित दकया गया था तथा इसमें अंजतम बार अजधसूचना संख्या 55/2023-सीमािुल्क (ग.ैटे.) ददनांक 21 िुलाई, 2023, सा.का.जन. 530(अ), ददनांक 21 िुलाई, 2023 द्वारा भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th February, 2024 No. 15/2024-Customs (N.T.) G.S.R. 161(E).—In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (NT) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 193 (E), dated the 2nd April, 1997, namely:— In the said notification, in the Table, against serial number 11, relating to the State of Tamil Nadu, in column (3) the item (xiv), and the corresponding entry thereto in column (4) shall be omitted. [F. No. CBIC-50394/4/2024-Anti Smuggling Section-CBEC] RADHE KRISHNA, Under Secy. Note : The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 2nd April, 1997 and last amended by notification number 55/2023-Customs (N.T.) dated the 21st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 530 (E), dated the 21st July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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