Date: 2015-09-30Category: 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 Govt., 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, in the Ministry of Finance (Department of Revenue), No.12/2012-Customs.
Executive Summary:
This notification, No. 48/2015-Customs, issued by the Department of Revenue, Ministry of Finance, amends Notification No. 12/2012-Customs. The amendment modifies the entries related to customs duties on pulses, specifically lentils, and adjusts the effective date for certain provisions to January 1, 2016. The changes are made in the public interest, as per Section 25 of the Customs Act, 1962.
Key Points / Main Content:
Amendments to Notification No. 12/2012-Customs:
* Serial number 21 in the Table is amended:
* In column 2, the entry "0713" is substituted to exclude "0713 20 00" and "0713 40 00".
* In column 3, the entry "Pulses" is substituted to exclude "chickpeas (garbanzos) and lentils".
* Insertion of Serial Number 21B:
* Serial number "21B" and the corresponding entries are inserted after serial number "21A."
* It specifies "0713 40 00 Lentils" with a "Nil" duty.
* Proviso Modifications:
* Clause (a) in the proviso after the Table is omitted.
* In clause (ab), the date "1st day of October, 2015" is replaced with "1st day of January, 2016."
* Clause (ad) is inserted, specifying that the goods against serial number "21B" of the Table apply on or after "the 1st day of January, 2016."
Impact Analysis:
Central Government:
* Impact: Responsible for implementing and enforcing the amended customs duties and revised dates.
* Action Required: Update customs regulations and systems to reflect the changes, particularly the revised duty on lentils and the effective date of January 1, 2016.
Importers and Exporters of Pulses:
* Impact: Change in duty for the import/export of lentils and chickpeas.
* Action Required: Need to be aware of the changes to customs duties, especially regarding lentils (0713 40 00) now having a Nil duty, effective January 1, 2016, and adjust their costing and pricing strategies accordingly.
Customs Officials:
* Impact: Responsible for assessing and collecting customs duties on imported goods.
* Action Required: Implement the changes in duty and date.
Key Entities Referenced
Customs Act, 1962: A law enacted by the Parliament of India, related to levy of customs duty.
Ministry of Finance: A ministry in the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for revenue collection.
Notification No.12/2012-Customs: An earlier notification issued by the Ministry of Finance, Department of Revenue, related to customs duties, dated 17th March 2012.
New Delhi: The capital city of India, where the notification was issued.
Anurag Sehgal: Under Secretary in the Government of India, who signed the notification.
Central Government: The executive authority of India
Gazette of India: A public journal and an authorized legal document of the Government of India, published weekly by the Department of Publication, Ministry of Urban Development.
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th September, 2015
No.48/2015-Customs
G.S.R.748(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, 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,-
(A) in the Table,-
(i) against serial number 21, -
(a) for the entry in column (2), the entry “0713 except 0713 20 00 and 0713 40 00” shall be
substituted;
(b) for the entry in column (3), the entry “Pulses except chickpeas (garbanzos) and lentils” shall be
substituted;
(ii) after serial number 21A and the entries relating thereto, the following serial number and the entries shall be
inserted, namely:-
“21B 0713 40 00 Lentils Nil - -”.
(B) after the Table, in the proviso,-
(i) clause (a) shall be omitted;
(ii) in clause (ab) for the figures, letters and words “1st day of October, 2015”, the figures, letters and words
“1st day of January, 2016” shall be substituted;
(iii) after clause (ac), the following clause shall be inserted, namely,-
“(ad) the goods specified against serial number 21B of the said Table on or after the 1st day of
January, 2016;”.
[F. No. 354/15/2010-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.47/2015-Customs, dated the 22nd September, 2015, published vide number
G.S.R. 731(E), dated the 22nd September, 2015.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.