Home India Ministry of Finance In exercise of the powers conferred by sub section 1 of sect...
Date: 2016-07-06 Category: Extra Ordinary State: Union Government Country: 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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, No. 41/2016-Customs, issued on July 6, 2016, by the Department of Revenue, Ministry of Finance, amends Notification No. 27/2011-Customs. The amendment pertains to an exemption from customs duty on sugar exports under specific conditions related to the Advance Authorisation scheme. It is effective from the date of publication. Key Points / Main Content: Amendment to Notification No. 27/2011-Customs: * A new serial number 63 is inserted into the table of Notification No. 27/2011-Customs, dated March 1, 2011. Conditional Customs Duty Exemption on Sugar Exports: * Nil customs duty applies to the export of sugar (tariff item 1701) against a valid Advance Authorisation. * The Advance Authorisation must be issued by the Director General of Foreign Trade or an authorized officer. Conditions for Exemption: * Exports must be proportionate to the import of raw sugar under the Advance Authorisation. * The Advance Authorisation must not be invalidated. * Raw sugar must not be procured from the domestic market. * At the time of export, a copy of the bill of entry, as proof of raw sugar import under the Advance Authorisation, must be submitted to the customs officer. Impact Analysis: Exporters of Sugar: * Impact: Potential benefit from nil customs duty on sugar exports if conditions are met. * Action Required: Ensure compliance with all conditions, including proper documentation of raw sugar imports and adherence to Advance Authorisation regulations. Customs Authorities: * Impact: Need to verify compliance with the conditions for duty exemption on sugar exports. * Action Required: Implement procedures to check documentation (bill of entry) and ensure adherence to Advance Authorisation scheme requirements. Directorate General of Foreign Trade (DGFT): * Impact: The regional authority is responsible for the authorization under the said act. * Action Required: Ensure compliance with all conditions, including proper documentation of raw sugar imports and adherence to Advance Authorisation regulations.

Key Entities Referenced

Ministry of Finance: The Indian government ministry responsible for financial matters, including revenue and customs. Department of Revenue: A department within the Ministry of Finance, Government of India. Customs Act, 1962: An Indian law governing customs duties and regulations. Notification No. 27/2011-Customs: An earlier notification issued by the Department of Revenue related to customs, dated 1st March 2011. Director General of Foreign Trade: An authority appointed under Section 6 of the Foreign Trade (Development and Regulation) Act, 1992 responsible for foreign trade. Foreign Trade Development and Regulation Act, 1992: An Indian law regulating foreign trade. Advance Authorization: A scheme that allows duty-free import of inputs required for export production. New Delhi: The location where the notification was issued.
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jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 466] ubZ fnYyh] cq/okj] tqykbZ 6] 2016@vk"kk<+ 15] 1938 No. 466] NEW DELHI, WEDNESDAY, JULY 6, 2016/ASADHA 15, 1938 foÙk ea=kky; (jktLo foHkkx) vf/lwpuk ubZ fnYyh] 6 tqykbZ] 2016 la- 41@2016&lhek&'kqYd lk-dk-fu- 671(v)....————dsUnzh; ljdkj lhek&'kqYd vf/fu;e] 1962 (1962 dk 52) dh /kjk 25 dh mi/kjk (1) }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] ;g lek/ku gks tkus ij fd yksdfgr esa ,slk djuk vko';d gS] Hkkjr ljdkj ds foÙk e=akky; (jktLo foHkkx) dh vf/lwpuk la- 27@2011 lhek&'kqYd] rkjh[k 1 ekpZ] 2011] lk-dk-fu- 153(v)] rkjh[k 1 ekpZ] 2011] tk s Hkkjr ds jkti=k esa izdkf'kr gqbZ Fkh] eSa fuEufyf[kr vkjS la'kks/u djrh gS vFkkZr%& mDr vf/lwpuk esa] lkj.kh ds Øe la[;k 62 vkSj blls lacaf/r izfof"V ds ckn fuEufyf[kr izfof"V;ka var%LFkkfir dh tk,xa h] vFkkZr~%& (1) (2) (3) (4) ^^63 1701 Pkhuh dk fu;kZr] {ks=kh; izkf/dkjh vFkkZr~ fons'k O;kikj egkfuns'kd] ftudh fu;qfDr fons'k O;kikj (fodkl 'kUw;**। ,oa fofu;eu) vf/fu;e] 1992 (1992 dk 22) dh /kjk 6 ds varxZr gqbZ gS] ds }kjk ;k bl vf/fu;e ds varxZr izkf/dkj i=k nsus ds fy, muds }kjk izkf/Ñr fdlh vf/dkjh ds }kjk tkjh fd;s x;s oS/ vfxez izkf/dkj i=k ds rgr fd;k x;k gks] c'krsZa fd % (d) ,slk fu;kZr mDr vfxze izkf/dkj fu;kZr i=k ds ,ot esa vk;kfrr dPph phuh ds vuqikr esa gks_ ([k) vfxze izkf/dkj i=k /kjd dk mDr izkf/dkj i=k voS/ u ?kksf"kr fd;k x;k gks_ 3410 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (x) vfxze izkf/dkj i=k /kjd us ?kjsyw cktkj ls dPph phuh u [kjhnh gks_ (?k) iksVZ ij fu;kZr dh dalkbuesaV ds fDy;jsUl ds le; fu;kZrdrkZ dks lhek&'kqYd ds ;Fkksfpr {ks=kkf/dkj izkIr vf/dkjh ds le{k vkxe i=k dh ,d izfr bl ckr ds nLrkosth izek.ki=k Lo:Ik izLrqr djuh gkxs h fd dPph phuh dk vk;kr mDr vfxze izkf/dkj i=k ds varxZr fd;k x;k gSA [iQk- la- 354@260@2015&Vhvkj;]w vuqjkx lgxy] voj lfpo fVIi.k % ewy vf/lwpuk la- 27@2011 lhek&'kqYd] rkjh[k 1 ekpZ] 2011] lk-dk-fu- 153(v)] rkjh[k 1 ekpZ] 2011] }kjk Hkkjr d s jkti=k] vlk/kj.k] Hkkx II] [kaM 3] mi[kaM (i) }kjk izdkf'kr dh xbZ Fkh vkSj mlesa vafre la'kks/u Hkkjr ds jkti=k] vlk/kj.k] Hkkx II] [kaM 3] mi[kaM (i) }kjk vf/lwpuk la- 37@2016&lhek&'kqYd] rkjh[k 16 twu] 2016 lk-dk-fu- 607(v)] rkjh[k 16 twu] 2016 }kjk fd;k x;k FkkA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th July, 2016 No. 41/2016-Customs G.S.R. 671(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. 27/2011-Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, vide number G.S.R. 153(E), dated the 1st March, 2011, namely :- In the said notification, in the Table, after serial number 62 and the entries relating thereto the following entry shall be inserted, namely:- (1) (2) (3) (4) “63 1701 Sugar exported against a valid Advance Authorization issued by the Regional Authority that Nil ”. is to say the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorization under the said Act subject to the conditions that: (a) Exports are effected in proportion to the import of raw sugar against the said Advance Authorization; (b) Advance Authorization holder has not got the said Authorization invalidated; (c) Advance Authorization holder has not procured raw sugar from the domestic market; (d) At the time of clearance of export consignment at port, the exporter submits a copy of the bill of entry as documentary proof of import of raw sugar under the said Advance Authorization to the jurisdictional proper officer of customs. [F. No. 354/260/2015 -TRU] ANURAG SEHGAL, Under Secy. Note.- The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 153(E), dated the 1st March, 2011 and last amended vide notification No. 37/2016-Customs, dated the 16th June, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 607(E), dated the 16th June, 2016. 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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