Date: 03-Apr-2023Category: 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 in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India
The notification No. 29/2023-Customs, dated April 3, 2023, issued by the Ministry of Finance, Department of Revenue, amends notification No. 40/2015-Customs, dated July 21, 2015. This amendment is made under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, and is deemed necessary in the public interest.
Key Changes
The notification adds Gemological Science International Pvt. Ltd., Mumbai, Maharashtra to the list in the table of notification No. 40/2015-Customs, after serial number 5. The new entry is assigned serial number 6.
Impact Analysis
Impact on Gemological Science International Pvt. Ltd.
Action Item: Gemological Science International Pvt. Ltd. should review the original notification No. 40/2015-Customs and any related circulars to understand the specific benefits or obligations conferred by this amendment.
Impact on Other Entities
Action Item: Other entities should assess the potential impact on their operations and consider whether they also qualify for similar benefits or exemptions.
Impact on Customs Authorities
Action Item: Customs authorities should ensure that relevant officers are informed of the amendment and its implications for customs clearance procedures.
Key Entities Referenced
Ministry of Finance (Department of Revenue): The issuing authority for the notification, responsible for fiscal policy and revenue collection.
Central Board of Indirect Taxes and Customs (CBIC): The board under the Department of Revenue responsible for the formulation of policy concerning levy and collection of indirect taxes.
Gemological Science International Pvt. Ltd.: A private limited company based in Mumbai, Maharashtra, which is the subject of the amendment.
Customs Act, 1962: The primary legislation governing customs duties and procedures in India.
Notification No. 40/2015-Customs, dated July 21, 2015: The principal notification being amended by this notification. It was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 568 (E), dated the 21st July, 2015.
Notification No 28/2023-Customs, dated 01st April, 2023: The notification that last amended the principal notification No. 40/2015-Customs. It was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 263(E), dated 01st April, 2023.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-03042023-244926
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CG-DL-E-03042023-244926
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 205] नई ददल्ली, सोमिार, अप्रैल 3, 2023/चत्रै 13, 1945
No. 205] NEW DELHI, MONDAY, APRIL 3, 2023/CHAITRA 13, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई ददल्ली, 3 अप्रलै , 2023
स.ं 29/2023 - सीमा िल्ु क
सा.का.जन. 265(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) द्वारा
प्रदत्त िजियों का प्रयोग करते हुए, केंद्र सरकार, संतुष्ट होकर दक िनजहत म ें ऐसा करना आिश्यक ह ै , भारत सरकार के
जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 40/2015-सीमा िुल्क, ददनांक 21 िुलाई, 2015, भारत के
रािपत्र असाधारण, भाग II, खंड 3, उप-खंड (i) में सा.का.जन. 568 (अ) संख्या द्वारा, ददनांक 21 िुलाई, 2015 म ें
प्रकाजित अजधसूचना म ेंजनम्नजलजखत संिोधन करता ह,ै अथाडत्: -
उि अजधसूचना म,ें ताजलका में, क्रमांक 5 के बाद, जनम्नजलजखत क्रमांक और प्रजिजष्टयों को िाजमल दकया िाएगा,
अथाडत:् -
"6. िेमोलॉजिकल साइंस इंटरनेिनल प्राइिेट जलजमटेड, मुंबई, महाराष्ट्र"
[फा. सं. डीिीईपी/िीएनि/े06/2022-टेक]
धनञ्जय ससह, अिर सजचि
2240 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
टटप्पणी : प्रधान अजधसूचना संख्या 40/2015 – सीमा िुल्क ददनांक 21.07.2015 भारत के रािपत्र, असाधारण, के
भाग II, खंड 3, उपखंड (i) में िीएसआर 568(अ) संख्या ददनांक 21.07.2015 द्वारा प्रकाजित दकया गया था
और इसमें अंजतम बार संिोधन अजधसूचना संख्या 28/2023 – सीमा िुल्क ददनांक 01.04.2023 द्वारा दकया
गया था जिसे सा.का.जन. 263(अ) ददनांक 01.04.2023 द्वारा भारत के रािपत्र, असाधारण के
भाग II, खण् ड 3, उपखण्ड (i) में प्रकाजित दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 3rd April, 2023
No. 29/2023 - Customs
G.S.R. 265(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, Ministry of Finance
(Department of Revenue), No. 40/2015-Customs, dated the 21st July, 2015, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 568 (E), dated the 21st July, 2015, namely:-
In the said notification, in the Table, after serial number 5 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
“6. Gemological Science International Pvt. Ltd., Mumbai, Maharashtra”.
[F. No. DGEP/GnJ/06/2022-TECH]
DHANANJAY SINGH, Under Secy.
Note : The principal notification No. 40/2015-Customs, dated the 21st July, 2015, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 568 (E), dated the 21st July, 2015
and was last amended by notification No 28/2023-Customs, dated the 01st April, 2023, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 263(E), dated
01st April, 2023.
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and Published by the Controller of Publications, Delhi-110054.