Date: 2016-07-11Category: Extra OrdinaryState: Union GovernmentCountry: India
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
Executive Summary:
This document contains two notifications from the Ministry of Finance. The first notification, No. 42/2016-Customs, amends a previous notification regarding the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council. The second notification, No. 32/2016-Central Excise N.T., further amends a notification concerning central excise rules, specifically regarding manufacturing factories or premises engaged in the manufacture or production of goods. Both notifications are effective as of July 11, 2016.
Key Points / Main Content:
Customs Amendment (Notification No. 42/2016-Customs):
* Amends Notification No. 12/2012-Customs, dated March 17, 2012.
* In Condition No. 28A of the ANNEXURE, the phrase "the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council" is substituted with "the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council".
Central Excise Amendment (Notification No. 32/2016-Central Excise N.T.):
* Amends Notification No. 35/2001-Central Excise N.T., dated June 26, 2001.
* Inserts a new subclause iv in clause 8.
* Exempts manufacturing factories or premises engaged in the manufacture or production of goods falling under Chapters 61, 62 or 63 (excluding laminated jute bags under specific tariff items) bearing a brand name or sold under a brand name and having a retail sale price of one thousand rupees and above, from subclauses i and ii.
Impact Analysis:
Apparel Export Promotion Council, Synthetic and Rayon Textile Export Promotion Council, and Cotton Textiles Export Promotion Council:
* Impact: These councils are now explicitly included in Condition No. 28A of the specified Customs notification.
* Action Required: Note the inclusion of the Cotton Textiles Export Promotion Council in relevant customs-related activities.
Manufacturing Factories/Premises (Central Excise):
* Impact: Certain manufacturing factories or premises producing goods under Chapters 61, 62, or 63, (excluding laminated jute bags under specific tariff items) with branded goods above a certain retail price, are exempted from specific central excise subclauses.
* Action Required: Determine if their operations meet the criteria for exemption from subclauses i and ii based on the amended notification.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The department within the Indian government responsible for revenue collection and financial regulations, issuing the notifications.
New Delhi: The location where the notification was issued, indicating the center of governmental activity in India.
Customs Act, 1962: The primary legislation governing customs duties and regulations in India.
Central Excise Rules, 2002: The set of rules governing the levy and collection of central excise duties in India.
Central Board of Excise and Customs: The apex body responsible for the administration of indirect taxes in India, issuing notifications related to central excise.
Apparel Export Promotion Council: An organization promoting apparel exports from India.
Synthetic and Rayon Textile Export Promotion Council: An organization promoting the export of synthetic and rayon textiles from India.
Cotton Textiles Export Promotion Council: An organization promoting the export of cotton textiles from India.
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(cid:24)ित0थ ािपत (cid:4)कए जाएंगे ।
[फा. सं. बी-354/230/2013-टीआरय]ू
अनुराग सहगल, अवर सिचव
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3462 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 11th July, 2016
No. 42/2016-Customs
G.S.R. 678(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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 185(E), dated the 17th March, 2012, namely:-
In the said notification, in the ANNEXURE, in Condition No. 28A, for the words “the Apparel Export
Promotion Council or the Synthetic and Rayon Textile Export Promotion Council”, occurring at both places, the words
“the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton
Textiles Export Promotion Council” shall be substituted.
[F. No. 354/230/2013-TRU]
ANURAG SEHGAL, Under Secy.
Note : The principal notification No.12/2012-Customs, dated the 17th March, 2012 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 185(E), dated the 17th March, 2012 and last
amended vide notification No. 38/2016-Customs, dated the 17th June, 2016, published vide number G.S.R. 611(E), dated
the 17th June, 2016.
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सं. 35/2001 के(cid:11) (cid:12)ीय उ(cid:25) पाद शु(cid:6) क (गै.टै.), तारीख 26 जून, 2001, सा.का. िन. 464(अ), तारीख 26 जनू , 2001,
जो भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) म& (cid:24)कािशत ई थी, म& िन?न िलिखत और संशोधन
II
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अथा6त्:-
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[फा. सं. 354/230/2013-टीआरय]ू
अनुराग सहगल, अवर सिचव
(cid:18)(cid:18)(cid:18)(cid:18)टटटट(cid:20)(cid:20)(cid:20)(cid:20)पप पप णणणण:::: मूल अिधसूचना सं. 35/2001-के(cid:11)(cid:12) ीय उ(cid:25) पाद शु(cid:6)क (गै.टै.), तारीख 26 जून, 2001, सा.का.िन. 464(अ),
(cid:23)ारा (cid:24)कािशत क(cid:21) गई थी और उसम& अंितम संशोधन भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i)
II
(cid:23)ारा अिधसूचना स.ं 6/2016-के(cid:11) (cid:12)ीय उ(cid:25) पाद शु(cid:6)क (गै.टै.), तारीख 1 माच6, 2016 सा.का.िन. 237(अ), तारीख
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NOTIFICATION
New Delhi, the 11th July, 2016
No. 32/2016 – Central Excise (N.T.)
G.S.R. 679(E).—In exercise of the powers conferred by rule 9 of the Central Excise Rules, 2002, the Central
Board of Excise 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. 35/2001-Central Excise (N.T.) dated the 26th June, 2001,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 464 (E), dated the 26th
June, 2001, namely :-
In the said notification, in clause (8), after sub-clause (iii), the following sub-clause shall be inserted, namely,-
“(iv) Every manufacturing factory or premises engaged in the manufacture or production of goods falling under
Chapters 61, 62 or 63 (except laminated jute bags falling under headings or tariff item 6305, 6309 00 00 or
6310) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) bearing a brand name or sold
under a brand name and having a retail sale price (RSP) of one thousand rupees and above, shall be exempted
from sub-clauses (i) and (ii) above.”.
[F. No. 354/230/2013 –TRU]
ANURAG SEHGAL, Under Secy.
Note:- The principal notification No. 35/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette
of India, Extraordinary, vide G.S.R. 464 (E), dated the 16th September, 1993 and last amended by notification
No.6/2016–Central Excise (N.T.), dated the 1st March, 2016, published vide G.S.R. 237 (E), dated the 1st March, 2016.
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and Published by the Controller of Publications, Delhi-110054.