Executive Summary:
This notification, No. 78/2017-Customs, issued by the Ministry of Finance, Department of Revenue, amends notification No. 52/2003-Customs, dated March 31, 2003. The amendment concerns customs duties leviable under the Customs Act of 1962. Clause B concerning integrated tax and compensation cess will not apply on or after April 1, 2018, subject to specified conditions.
Key Points / Main Content:
* **Amendment Authority:** The notification is issued under subsection 1 of section 25 of the Customs Act, 1962.
* **Subject of Amendment:** Notification No. 52/2003-Customs, dated March 31, 2003.
* **Amendment Details:**
* Substitutes the existing text regarding customs duty with revised text.
* Includes provisions for the integrated tax and compensation cess leviable under subsections 7 and 9 of section 3 of the Customs Tariff Act, 1975.
* Clause B does not apply on or after April 1, 2018, subject to specified conditions.
Impact Analysis:
* **Central Government:**
* Impact: Responsible for implementing and enforcing the amended customs regulations.
* Action Required: Ensure compliance with the amended notification.
* **Exporters and Importers:**
* Impact: Affected by changes in customs duties, integrated tax, and compensation cess.
* Action Required: Understand and comply with the new duty structure, especially regarding integrated tax and compensation cess, and note the April 1, 2018, deadline.
* **Customs Officials:**
* Impact: Required to administer and assess customs duties according to the amended notification.
* Action Required: Implement the changes in duty assessment and collection, particularly concerning the integrated tax and compensation cess, and note the April 1, 2018 deadline.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Central Board of Excise and Customs: The apex indirect tax authority in India, now known as the Central Board of Indirect Taxes and Customs (CBIC).
Ministry of Finance, Department of Revenue: A department within the Ministry of Finance, Government of India, responsible for revenue collection and tax administration.
New Delhi: The capital city of India and the location of the notification.
Customs Tariff Act, 1975: An act of the Parliament of India to regulate the imposition of customs duties on imports and exports.
G.S.R. 1272E: A notification number in the Gazette of India.
ANAND KUMAR JHA: The Under Secretary who signed the notification.
integrated tax: A tax levied on the supply of goods or services or both.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th October, 2017
No. 78/2017-Customs
G.S.R. 1272(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. 52/2003-Customs, dated the 31st March, 2003,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 274
(E), dated the 31st March, 2003, namely:-
2. In the said notification, for the words, brackets and figures “from the whole of the duty of customs leviable
thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any,
leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, subject to the
following conditions, namely:-”,
the following shall be substituted, namely:-
“from -
(A) the whole of the duty of customs leviable thereon under the First-Schedule to the Customs Tariff Act,
1975 (51 of 1975) and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5)
of section 3 of the said Customs Tariff Act; and¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(B) the integrated tax and compensation cess leviable thereon under sub-sections (7) and (9), respectively
of section 3 of the said Customs Tariff Act:
Provided that nothing contained in clause (B) above shall apply on or after the 1st day of April, 2018,
subject to the following conditions, namely:-”.
[F.No.DGEP/SEZ/09/2017(Pt-2)]
ANAND KUMAR JHA, Under Secy.
Note : The principal notification No. 52/2003-Customs, dated the 31st March, 2003 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 274 (E), dated
the 31st March, 2003 and last amended by notification No. 59/2017-Customs, dated the 30th June,
2017, published vide number G.S.R. 736 (E), dated the 30th June, 2017.
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.