Date: 2016-09-23Category: 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 notification from the Ministry of Finance, Department of Revenue, introduces amendments to Notification No. 12/2012-Customs, concerning customs duties. It specifies changes to import duties on potatoes and wheat, and modifies existing entries in the notification's table. These amendments are made in the public interest under the Customs Act of 1962.
Key Points / Main Content:
* **Amendments to the Table:**
* After serial number 18, entry 18 A is inserted for potatoes (0701 90 00) with a 10% duty.
* After serial number 34, entry 34 A is inserted for wheat (1001 19 00 or 1001 99 10) with a 10% duty.
* Against serial number 51, the entry "12.5" in column 4 is substituted with "7.5" for clauses A, B, and C of item II in column 3.
* Against serial number 59, the entry "20" in column 4 is substituted with "15".
* **Amendments to the Proviso:**
* Goods specified against serial no. 18 A of the said Table will be applicable on or after the first day of November, 2016.
* Goods specified against serial no. 34 A of the said Table will be applicable on or after the first day of March, 2017.
Impact Analysis:
* **Importers of Potatoes and Wheat:**
* *Impact:* Subject to new import duty rates as specified in the amended table.
* *Action Required:* Comply with the new duty rates for potatoes from November 1, 2016, and for wheat from March 1, 2017.
* **Customs Officials:**
* *Impact:* Required to implement and enforce the revised duty structure.
* *Action Required:* Update systems and procedures to reflect the changes in duty rates and ensure correct application.
* **Consumers:**
* *Impact:* Potential impact on the price of potatoes and wheat.
* *Action Required:* No direct action required.
Key Entities Referenced
Customs Act, 1962: A legal act that defines customs laws and regulations in India. Section 25(1) is referenced, which pertains to the power to grant exemptions from customs duty.
Central Government: The executive authority of the Union of India, responsible for making amendments to notifications related to customs duties.
Ministry of Finance: The government ministry responsible for the financial matters of India. The Department of Revenue is a part of this ministry.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration.
New Delhi: The capital city of India, where the notification was issued.
Gazette of India: An official publication of the Government of India, publishing notifications, rules, and regulations.
Potatoes: A commodity mentioned in the table, with a specific tariff heading (0701 90 00) that is subject to changes in customs duties.
Wheat: A commodity mentioned in the table, with a specific tariff heading (1001 1900 or 1001 9910) that is subject to changes in customs duties.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 671] ubZ fnYyh] c`gLifrokj] flrEcj 23] 2016@vkf'ou 1] 1938
No. 671] NEW DELHI, FRIDAY, SEPTEMBER 23, 2016/ ASVINA 1, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 23 िसत(cid:7013)ब र, 2016
स.ं 51/2016-सीमा श(cid:7016)ु क
सा.का.िन. 909(अ).—के(cid:7008) (cid:7076)ीय सरकार सीमा शु(cid:7016) क अिधिनयम, 1962 (1962 का 52) क(cid:7409) धारा 25 क(cid:7409)
उपधारा (1) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, यह समाधान हो जाने पर (cid:7408)क लोकिहत म (cid:7286) ऐसा करना
आव(cid:7019)य क ह,ै भारत सरकार के िव(cid:7004) त म(cid:7074)ं ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना स.ं 12/2012-सीमा शु(cid:7016) क, तारीख
17 माच(cid:6981), 2012, सा.का. िन. 185(अ), तारीख 17 माच(cid:6981), 2012, जो भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3,
उपखंड (i) म(cid:7286) (cid:7079)कािशत (cid:7263)ई थी, म(cid:7286) िन(cid:7013) निलिखत और संशोधन करती ह ैअथा(cid:6981)त्:-
उ(cid:6989) त अिधसूचना म(cid:7286),
(क) तािलका म(cid:7286),
(i) (cid:7059)म सं. 18 और उससे सबं ंिधत (cid:7079)िवि(cid:7020) टय(cid:7298) के बाद िन(cid:7013) निलिखत (cid:7059)म सं(cid:6990) या और (cid:7079)िवि(cid:7020) टय(cid:7298) को अंत:(cid:7021) थािपत
(cid:7408)कया जाएगा, अथा(cid:6981)त् :-
‘‘18 क 0701 90 00 आलू 10 % - -”
(ii) (cid:7059)म स.ं 34 और उससे सबं ंिधत (cid:7079)िवि(cid:7020) टय(cid:7298) के बाद िन(cid:7013) निलिखत (cid:7059)म सं(cid:6990) या और (cid:7079)िवि(cid:7020) टय(cid:7298) को अंत:(cid:7021) थािपत
(cid:7408)कया जाएगा, अथा(cid:6981)त् :-
4568 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“34क 1001 19 00 या गे(cid:7264) ँ 10 % - -”
1001 99 10
(iii) (cid:7059)म स.ं 51 म(cid:7286), (cid:7021)त ंभ (3) म(cid:7286) मद II के खडं (cid:7298) (क), (ख) और (ग) के सामन े (cid:7021)त भं (4) क(cid:7409) (cid:7079)िवि(cid:7020) ट (cid:7059)मश:
‘‘12.5%’’ के (cid:7021) थान पर (cid:7079)िवि(cid:7020) ट ‘‘7.5 %’’ (cid:7079)ित(cid:7021) थािपत क(cid:7409) जाएगी ;
(iv) (cid:7059)म स.ं 59 म(cid:7286) (cid:7021) तंभ (4) क(cid:7409) (cid:7079)िवि(cid:7020) ट (cid:7059)मश: “20%” के (cid:7021)थ ान पर “15%” (cid:7079)ित(cid:7021) थािपत क(cid:7409) जाएगी ;
(ख) सारणी के प(cid:7019) चात, पर(cid:7008) तुक म,(cid:7286) खंड (कघ) के बाद िन(cid:7013) निलिखत खंड अतं :(cid:7021) थािपत (cid:7408)कए जाएगं े; अथा(cid:6981)त -
“(कड) 1 नव(cid:7013)ब र, 2016 को या उसके प(cid:7019) चात उ(cid:6989) त सारणी के (cid:7059)म सं. 18क के सामन ेिविन(cid:7416)द(cid:7020) ट माल”।;
(कच) 1 माच(cid:6981), 2017 को या उसके प(cid:7019) चात उ(cid:6989) त सारणी के (cid:7059)म सं. 34क के सामने िविन(cid:7416)द(cid:7020) ट माल”।
[फा. सं. 354/203/2012-टीआरयू]
मोिहत ितवारी, अवर सिचव
(cid:7407)ट(cid:7009)प ण : मूल अिधसूचना सं. 12/2012-सीमा शु(cid:7016) क, तारीख 17 माच(cid:6981), 2012, सा.का.िन. 185 (अ), तारीख
17 माच(cid:6981), 2012 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उपखंड (i) (cid:7367)ारा (cid:7079)कािशत क(cid:7409) गई
थी और उसम (cid:7286) अंितम संशोधन भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उपखंड (i) (cid:7367)ारा
अिधसूचना सं. 50/2016-सीमा शु(cid:7016) क, तारीख 22 िसत(cid:7013) बर, 2016 सा.का.िन. 901 (अ), तारीख 22
िसत(cid:7013) बर, 2016 (cid:7367)ारा (cid:7408)कया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd September, 2016
No. 51/2016-Customs
G.S.R. 909(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, 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,
(a) in the Table,-
(i) after serial number 18 and the entries relating thereto, the following serial number and entries shall be inserted,
namely:-
“18 A 0701 90 00 Potatoes 10% - -”¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(ii) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted,
namely:-
“34 A 1001 1900 or Wheat 10% - -”
1001 9910
(iii) against serial number 51, in column (4) against clauses (A), (B) and (C) of item II of column (3), for the entry
“12.5%” the entry “7.5%” shall be substituted;
(iv) against serial number 59, in column (4), for the entry “20%” the entry “15%” shall be substituted;
(b) after the Table, in the proviso, after clause (ad), the following clause shall be inserted, namely:-
“(ae) the goods specified against serial no. 18 A of the said Table on or after the first day of November, 2016";
(af) the goods specified against serial no. 34 A of the said Table on or after the first day of March, 2017”.
[F. No. 354/203/2012-TRU]
MOHIT TEWARI, 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. 50/2016-Customs, dated the 22nd September, 2016, published vide
number G.S.R. 901(E), dated the 22nd September, 2016.
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and Published by the Controller of Publications, Delhi-110054.