Executive Summary:
This notification, No. 22/2017-Customs, issued on May 31, 2017, by the Ministry of Finance, Department of Revenue, amends Notification No. 73/2006-Customs, dated July 10, 2006. The amendment substitutes paragraph 2 and inserts paragraph 3 in the original notification, specifying categories of exports that will not be counted for export performance calculation or entitlement computation under the scheme. These changes are made in exercise of powers conferred by subsection 1 of section 25 of the Customs Act, 1962.
Key Points / Main Content:
Amendment to Notification No. 73/2006-Customs:
* The notification is amended under Section 25(1) of the Customs Act, 1962.
Categories of Exports Not Counted (April 1, 2005 - February 19, 2006):
* Exports of imported goods under para 2.35 of the Foreign Trade Policy or via transshipment.
* Export turnover of SEZ/EOU/EHTP/STP/BTP units or their products exported through Domestic Tariff Area units.
* Deemed exports, even with Free Foreign Exchange payments from Exchange Earners' Foreign Currency accounts.
* Service exports.
* Rough, uncut, and semi-polished diamonds and other precious stones.
* Exports of gold, silver, platinum, and other precious metals, including plain and studded jewellery.
* Export performance made by one exporter on behalf of another.
Categories of Exports Not Counted (Effective February 20, 2006):
* Exports of imported goods under para 2.35 of the Foreign Trade Policy or via transshipment.
* Export turnover of SEZ/EOU/EHTP/STP/BTP units, supplies to such units, or their products exported through Domestic Tariff Area units.
* Deemed exports, even with Free Foreign Exchange payments from Exchange Earners' Foreign Currency accounts.
* Service exports.
* Diamonds and other precious, semi-precious stones.
* Exports of gold, silver, platinum, and other precious metals, including plain and studded jewellery.
* Ores and concentrates of all types.
* Cereals of all types.
* Sugar of all types.
* Crude or petroleum oil and crude-petroleum-based products under ITC HS Codes 2709 to 2715.
* Export performance made by one exporter on behalf of another.
Impact Analysis:
Exporters:
* Impact: Affected by the revised list of export categories excluded from export performance and entitlement calculations.
* Action Required: Review export activities to ensure compliance with the updated list of excluded categories and adjust export strategies accordingly.
SEZ/EOU/EHTP/STP/BTP Units:
* Impact: Impacted by the exclusion of their export turnover (or products exported through DTA units) from export performance calculations.
* Action Required: Re-evaluate export performance and entitlement calculations, considering the amended guidelines.
Government Agencies (Ministry of Finance, Department of Revenue, Customs Department):
* Impact: Responsible for implementing and enforcing the amended notification.
* Action Required: Ensure accurate interpretation and application of the amended rules during customs procedures and export-related activities.
Domestic Tariff Area Units:
* Impact: Impacted if they export products manufactured by SEZ/EOU/EHTP/STP/BTP units, as these exports are excluded.
* Action Required: Re-assess export strategies.
Key Entities Referenced
Customs Act, 1962: A law enacted in 1962, referenced as the legal basis for the notification's provisions.
Central Government: The executive authority of India, responsible for implementing the Customs Act and issuing notifications.
Ministry of Finance: The government ministry responsible for economic and financial matters, including revenue collection through customs duties.
Department of Revenue: A department within the Ministry of Finance, specifically responsible for revenue collection and tax administration.
Foreign Trade Policy: A set of guidelines and regulations governing import and export activities, specifically para 2.35 mentioned in the context of exports.
Gazette of India: The official government publication where notifications, rules, and regulations are published.
New Delhi: Capital of India, place of publication of the notification.
Anand Kumar Jha: The Under Secretary who signed the notification.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— 3— (i)
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
. 438]
No. 438] NEW DELHI, WEDNESDAY, MAY 31, 2017/ JYAISTHA 10, 1939
वित्त ं्त रालय
(ररालजस्ि विाराल)
अविसचू नराल
नईदिल्यी,31 ंई, 2017
स.त22/2017-सींरालशल्ु क
सराल.कराल.वन.537(अ .—सींरालशुल्क अविवन ं, 1962 (1962 कराल52 कीिरालरराल25कीउपिरालरराल(1 केद्वरालररालप्रित्तशवतिय कराल
प्र ो)करतेहुए, केन्दरसरकरालर, इसबरालतसेसहंतहोतेहुएदकऐसरालकरनरालजनवहतंेंआिश् कह , एतिद्वरालरराल, ारालरतसरकरालर, वित्तंत्रालय
(ररालजस्ि विाराल) कीअविसूचनरालसत.73/2006-सींरालशुल्क, दिनरालकत 10जुयरालई, 2006, वजसेसराल.कराल.वन.408(अ , दिनरालतक10जुयरालई, 2006
केतहतारालरतकेररालजप्, असरालिरालरणकेाराल)II, खण्ड-3, उपखण्ड(i) ंेंप्रकरालवशतदक राल) रालथराल, ंेंवनम्नवयवखतआ)ेसतशोिनकरतीह,
थराल:-
2.उक्तअविसूचनरालंें, प ररालग्ररालफ2केस्थरालनपरवनम्नवयवखतप ररालग्ररालफकोअतत:स्थ रालवपतदक रालजरालए)राल, थराल:-
‘’2. 1 अप्र य, 2005 से19फरिरी, 2006 तकदकए)एवनम्नवयवखत्ेणीकेवन रालात कोवन रालातवनष्परालिनकी)णनराल रालइस ोजनरालके
अतत)ातपराल्तरालकी)णनरालकेवयएशरालवंयनहींदक रालजरालए)राल-
(i) वििशे व् रालपरालरनीवतकेप रराल2.35 केअतत)ातआनेिरालयीआ रालवततिस्त ुओं ककरालवन रालात रालरांरालतसवशपंेंककेंराल ंसेदक रालजरालनेिरालयराल
वन रालात;
(ii) एसईजेड/ईओ ू/ईएचकीपी/एसकीपी/बीकीपी केअतत)ातकराल ारतइकरालई करालकुयवन रालातकरालरोबरालर रालउनकेद्वरालररालउत्परालदितिस्त ुओं क
करालवन रालातऔरिेवन रालातजोदकघरेयूक ररफक्षे्एकककेंराल ंसेदकए)एह ;
(iii) संझराल) रालवन रालात (चरालहे ाु)तरालनस्ितत्वििशे ींुररालंेंप्रराल्त दक राल) रालहोअथिरालवििशे ींुररालअजाककेवििशे ीचरालयूखरालतेसे
ाु)तरालनप्रराल्त दक राल) रालहो ;
(iv) सेिरालवन रालात;
3467 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(v) रफ, अनककऔरसेंीपॉवयशहीरेऔरअन्द बहुंूल् रत्न;
(vi) सोनराल, चरालतिी, ्य ेरकनंऔरअन्द बहुंूल् िरालतुएतचरालहेिेदकसीाीूपपंेंह , वजनंेंसरालिरालरण रालजव डतआाूषणाीआतेहैं कराल
वन रालात;
(vii) िसू रेवन रालातककीओरसेदकसीएकवन रालातकद्वरालररालदक राल) रालवन रालातI ” ।
3. उक्तअविसूचनरालंें, प ररालग्ररालफ2, जोदकप्रवतस्थरालवपतदक राल) रालह, केपश्चरालतवनम्नवयवखतप ररालग्ररालफकोअतत:स्थ रालवपतदक रालजरालए)राल,
थराल:-
“3. 20 फरिरी, 2006 सेदकए)एवनम्नवयवखत्ेणीकेवन रालात कोवन रालातवनष्परालिनकी)णनराल रालइस ोजनरालकेअतत)ातपराल्तरालकी
)णनरालकेवयएशरालवंयनहींदक रालजरालए)राल–
(i) वििशे व् रालपरालरनीवतकेप रराल2.35 केअतत)ातआनेिरालयीआ रालवततिस्त ुओं ककरालवन रालता रालरांरालतसवशपंकें केंराल ंसेदक रालजरालने
िरालयरालवन रालात;
(ii) एसईजेडएसकीपी/ईएचकीपी/ईओ ू//बीकीपी केअतत)ातकराल ारतइकरालई करालकुयवन रालात रालऐसीइकरालई कोकी)ईआपूर्ता राल
उनकेद्वरालररालउत्परालदितिस्तुओं ककरालवन रालातऔरिेवन रालातजोदकघरेयूक ररफक्षे्एकककेंराल ंसेदकए)एह ;
(iii) संझराल) रालवन रालात (चरालहेाु)तरालनस्ितत्वििशे ींुररालंेंप्रराल्त दक राल) रालहोअथिरालवििशे ींुररालअजाककेवििशे ीचरालयूखरालतेसे
ाु)तरालनप्रराल्त दक राल) रालहो ;
(iv) सेिरालवन रालात;
(v) हीरेऔरअन्द बहुंूल् अर्द्ाबहुंूल् रत्न;
(vi) सोनराल, चरालतिी, ्य ेरकनंऔरअन्द बहुंूल् िरालतुएतचरालहे िेदकसीाीूपपंेंह , वजनंेंसरालिे रालजवड तआाूषणाीआतेहैं कराल
वन रालात;
(vii) साीप्रकरालरकेअ स्कऔरसरालतरचरालहेिेवजसदकसीाीूपपंेंह ;
(viii) साीप्रकरालरकेअनरालज;
(ix) साीप्रकरालरकीचीनीचरालहेिहवजसूपपंेंहो;
(x) कच्चराल रालपेरांोवय ंल यऔरकच्चराल/पेरांोवय ंआिरालररतउत्परालिजोदकआईकीसीएचएसकोड2709से2715केअतत)ात
आतेह , चरालहेिेदकसीाीप्रकरालरकेह ;
(xi) िसू रेवन रालातककीओरसेदकसीएकवन रालातकद्वरालररालदक राल) रालवन रालात।”।
[फराल.सत. 605/04/2017-डीबीके]
आनतिकुंरालरझराल, अिरसवचि
नोक: प्रिरालनअविसूचनरालसत. 73/2006- सींरालशुल्क, दिनरालतक10जुयरालई, 2006 कोसराल.कराल.वन.सत.408(अ , दिनरालतक10जुयरालई, 2006 केतहत
ारालरतकेररालजप्, असरालिरालरणकेाराल)II, खण्ड-3, उपखण्ड(i) ंेंप्रकरालवशतदक राल) रालथरालऔरइसंेंअवतंबरालरअविसूचनरालसत.
05/2015-सींरालशुल्क, दिनरालतक20फरिरी, 2015, वजसेसराल.कराल.वन.116(अ , दिनरालतक20फरिरी, 2015 केतहतारालरतकेररालजप्,
असरालिरालरणकेाराल)II, खण्ड-3, उपखण्ड(i) ंेंप्रकरालवशतदक राल) रालथरालकेद्वरालररालसतशोिनदक राल) रालह ।II (i) 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st May, 2017
No. 22/2017-Customs
G.S.R. 537(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. 73/2006-Customs dated 10th July, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i), vide number G. S. R. 408(E) , dated the 10th July, 2006, namely :-
2. In the said notification, for paragraph 2, the following paragraph shall be substituted, namely:-
“2. The following categories of exports made from 1st April, 2005 to 19th February, 2006 shall not be counted for
calculation of export performance or for computation of entitlement under the scheme -
(i) export of imported goods covered under para 2.35 of the Foreign Trade Policy or exports made through
transshipment;
(ii) export turnover of units operating under SEZ/EOU/EHTP/STP/BTP Schemes or products manufactured by
them and exported through Domestic Tariff Area units;
(iii) deemed exports (even when payments are received in Free Foreign Exchange and payment is made from
Exchange Earners' Foreign Currency account);
(iv) service exports;
(v) rough, uncut and semi polished diamonds and other precious stones;
(vi) export of gold, silver, platinum and other precious metals in any form, including plain and studded jewellery;
(vii) export performance made by one exporter on behalf of another exporter.”.
3. In the said notification, after paragraph 2 as so substituted, the following paragraph shall be inserted, namely:-
“3. The following categories of exports made with effect from 20th February, 2006 shall not be counted for
calculation of export performance or for computation of entitlement under the scheme-
(i) export of imported goods covered under para 2.35 of the Foreign Trade Policy or exports made through
transshipment;
(ii) export turnover of units operating under SEZ/EOU/EHTP/STP/BTP Schemes or supplies made to such units
or products manufactured by them and exported through Domestic Tariff Area units;
(iii) deemed exports (even when payments are received in Free Foreign Exchange and payment is made from
Exchange Earners' Foreign Currency account);
(iv) service exports;
(v) diamonds and other precious, semi precious stones;
(vi) exports of gold, silver, platinum and other precious metals in any form, including plain and studded
jewellery;
(vii) ores and concentrates, of all types and in all forms;
(viii) cereals, of all types;
(ix) sugar, of all types and in all forms;
(x) crude or petroleum oil and crude/petroleum based products covered under ITC HS Codes 2709 to 2715, of all
types and in all forms;
(xi) export performance made by one exporter on behalf of another exporter.”.
[F. No. 605/04/2017-DBK]
ANAND KUMAR JHA, Under Secy.
Note: The principal notification No. 73/2006-Customs, dated the 10th July, 2006 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 408(E), dated the 10th July, 2006 and was
last amended by notification No. 05/2015-Customs, dated the 20th February, 2015 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 116(E), dated the 20th February,
2015.
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