Home India Ministry of Finance In exercise of the powers conferred by clauses (b) and (c) o...
Date: 21-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clauses (b) and (c) of sub section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 82/2024-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, amends a previous notification (No. 63/1994-Customs (N.T.)) regarding the types of goods allowed for clearance at specific border haats (markets).
  • The amendment modifies the list of permissible goods at Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata, and Ryngku Border Haats.

Key Changes

  • The notification replaces the fourth proviso in the original notification.
  • The amended list of goods allowed for clearance at the specified border haats now includes:
  • a) locally produced vegetables, food items, fruits, and spices.
  • b) minor forest produce including bamboo, bamboo grass, and broom stick, but excluding timber.
  • c) products of cottage industries like gamcha, lungi, saree, and any other handloom product.
  • d) small household and agricultural implements such as dao, plough, axe, spade, chisel, and similar items.
  • e) garments, melamine products, processed food items, fruit juice, toiletries, cosmetics, plastic products, aluminum products, cookeries, and stationery.
  • The term 'locally produced' is defined as produce of the concerned border district.

Impact Analysis

Stakeholders

  • Border haat operators will need to adapt to the new list of permissible goods.

Action Items

  • Assess the impact of these changes on the local economy and trade.

Key Entities Referenced

Customs Act, 1962: The primary legislation governing customs duties and procedures in India. The notification is issued under Section 7 of this Act. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the administration of indirect taxes and customs in India. They issued this notification. Ministry of Finance (Department of Revenue): The government ministry responsible for fiscal policy and tax administration, including customs. Notification No. 63/1994-Customs (N.T.): The original notification that is being amended by this new notification. It established the initial list of permissible goods at border haats. Notification No. 71/2024-Customs (N.T.): The previous notification that had amended the original notification and is now superseded by this notification. Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata, and Ryngku Border Haats: The specific border markets where the amended list of goods applies.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..--अअ..--2211111122002244--225588881144 CCGG--DDxLLx--xEEG--I22D11H11x11x22x00 2244--225588881144 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4613] नई दिल्ली, बृहस्ट्प जतिार, निम्ब र 21, 2024/कार्तकड 30, 1946 No. 4613] NEW DELHI, THURSDAY, NOVEMBER 21, 2024/KARTIKA 30, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 20 निम् बर, 2024 स.ं 82/2024- सीमा िल्ु क (ग.ैटै.) का.आ. 5002(अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उप-धारा (1) के खण्ड (ख) और (ग) के तहत प्रित्त िजियों का प्रयोग करत ेहुए केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं 63/1994- सीमा िुल्क (ग.ै टै.), दिनांक 21 निंबर, 1994, जिस े का.आ. 830 (अ), दिनांक 21 निंबर, 1994 के तहत भारत के रािपत्र, असाधारण, के भाग-II, खण्ड 3, उप-खण्ड (ii) म ेंप्रकाजित दकया गया था, म ेंएतद्द्वारा आग ेजनम्नजलजखत संिोधन करती है, अथाडत्: - उक्त अजधसूचना के प्रारंजभक परै ाग्राफ में चौथे परन्तुक के स्ट्थान पर जनम्नजलजखत प्रजतस्ट्थाजपत दकया िाएगा, यथा:- "बित ेऔर भी केिल जनम्न जलजखत िग डके माल को बलाट, कलाइचर, श्रीनगर, कमलासागर, भोलागंि, नालीकाटा और रींक्य ू सीमा हाटों पर जनकासी की अनुमजत होगी, यथा:- (क) स्ट्थानीय तौर पर उत्पादित सजजियां, खाद्य पिाथ,ड फल, मसाले; (ख) लघ ु एिं िन उत्पाि जिसम ेंबांस, बांस घास और झाडू छडी आत े ह,ैं लेदकन लकडी को छोडकर; 7525 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ग) कुटीर उद्योगों के उत्पाि िसै े गमछे, लगुं ी, साडी और कोई अन्य हथकरघा उत्पाि; (घ) छोटे घरेलू और कृजि उपकरण जिसमें िाओ, हल, कुल्हाडी, फािडा, छेनी और इसी प्रकार के सामान; तथा (ङ) पररधान, मले ामाइन उत्पाि, प्रसंस्ट्कृत खाद्य पिाथड, फलों का रस, प्रसाधन सामग्री, सौंियड प्रसाधन, प्लाजस्ट्टक उत्पाि, एल्यूमीजनयम उत्पाि, कुकरी, स्ट्टेिनरी। स्ट्पष्टीकरण.- इस अजधसूचना के प्रयोिनों के जलए, "स्ट्थानीय तौर पर उत्पादित" िजि का तात्पयड संबंजधत सीमा जिल े के उत् पाि से होगा।" [फा. सं. 550/3/2010-एलसी] मेघा बंसल, अिर सजचि रटप्प ण: मलू अजधसूचना सं. 63/1994-सीमािुल्क (ग.ैटै.), दिनांक 21 निम्बर, 1994 को का.आ. 830(अ), दिनांक 21 निम्बर, 1994 के तहत भारत के रािपत्र, असाधारण, म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना स.ं 71/2024-सीमािुल्क (ग.ैटै.), दिनांक 29 अक् तूबर, 2024 जिसे का.आ. 4744 (अ), दिनांक 29 अक्त ूबर, 2024 के तहत भारत के रािपत्र, असाधारण, भाग-II, खण्ड 3, उप-खण्ड (ii) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th November, 2024 No. 82/2024 - Customs (N.T.) S.O. 5002(E).—In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994- Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: - In the said notification, in the opening paragraph, for the fourth proviso, the following shall be substituted, namely:- "Provided also that the clearance of the following class of goods only shall be permitted at Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata and Ryngku Border Haats, namely:- (a) locally produced vegetables, food items, fruits, spices; (b) minor forest produce including bamboo, bamboo grass and broom stick but excluding timber; (c) products of cottage industries like gamcha, lungi, saree and any other handloom product; (d) small household and agricultural implements including dao, plough, axe, spade, chisel and the like; and (e) garments, melamine products, processed food items, fruit juice, toiletries, cosmetics, plastic products, aluminum products, cookeries, stationery. Explanation.- For the purposes of this notification, the term "locally produced" shall mean produce of the concerned border district." [F. No. 550/3/2010-LC] MEGHA BANSAL, Under Secy. Note: The principal notification No. 63/1994-Customs (N.T.), dated 21st November, 1994 was published in the Gazette of India, Extraordinary, vide number S.O. 830(E), dated the 21st November, 1994 and was last amended, vide notification No. 71/2024-Customs (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 4744 (E), dated the 29th October, 2024. 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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