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Date: 2015-11-24 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub-section 1 of section 5A of the Central Excise Act, 1944 1 of 1944, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Ministry of Finance, Department of Revenue, regarding amendments to Central Excise and Customs regulations. The notifications, issued on November 24, 2015, concern exemptions and duties related to specific goods. It includes amendments to notifications No. 12/2012-Central Excise, No. 22/2003-Central Excise, No. 12/2012-Customs and No. 52/2003-Customs. Key Points / Main Content: Central Excise Amendment (Notification No. 44/2015-Central Excise): * Amends notification No. 12/2012-Central Excise, dated March 17, 2012. * Inserts an explanation in serial number 306B, column 3, stating that the exemption shall have no effect on or after November 24, 2015. * Inserts serial number 306C after 306B, pertaining to raw materials and parts used in the manufacture of goods under tariff items 8901, 8902, 8904 00 00, and 8905 (excluding 8905 20 00) or 8906 with Nil duty. * Clarifies that for steel procured under Sl.No.306B and unutilized, a bond must be furnished to the jurisdictional Deputy/Assistant Commissioner of Central Excise to ensure its use for specified goods. Failure to do so will result in duty payment. Central Excise Amendment (Notification No. 45/2015-Central Excise): * Amends notification No. 22/2003-Central Excise, dated March 31, 2003. * Substitutes the second proviso in Paragraph 6 regarding articles including rejects, waste, scrap and remnants. * Specifies that no exemption will be available for inputs used in processing, manufacturing, production, or packaging of non-excisable articles or articles with nil customs duty (excluding tariff items 8901, 8902 00 10, 8905 10 00 or 8906 if imported). Customs Amendment (Notification No. 54/2015-Customs): * Amends notification No. 12/2012-Customs, dated March 17, 2012. * Inserts an explanation in serial number 469, column 3, stating that the exemption shall have no effect on or after November 24, 2015. * Inserts serial number 469A after 469, pertaining to raw materials and parts used in the manufacture of goods under tariff items 8901, 8902, 8904 00 00, and 8905 (excluding 8905 20 00) or 8906 with Nil duty. * Clarifies that for raw materials and parts already imported under S.No.469 and unutilized, a bond must be furnished to the jurisdictional Deputy/Assistant Commissioner of Central Excise to ensure its use for specified goods. Failure to do so will result in duty payment. Customs Amendment (Notification No. 55/2015-Customs): * Amends notification No. 52/2003-Customs, dated March 31, 2003. * Substitutes the first proviso in Paragraph 3 regarding finished goods including rejects, waste, scrap, remnants and byproducts. * Specifies that no exemption will be available for inputs used in the manufacture of such finished goods if these goods are non-excisable or have nil customs duty (excluding tariff items 8901, 8902 00 10, 8905 10 00 or 8906 if imported). Impact Analysis: Manufacturers of goods falling under heading/tariff item 8901, 8902, 8904, 8905, and 8906: * Impact: Changes in duty exemptions for raw materials and parts. * Action Required: Review existing inventory and furnish bonds for unutilized materials as required. Ensure compliance with new duty regulations for manufacturing. Units procuring steel under Sl.No.306B of Notification No. 12/2012-Central Excise: * Impact: Clarification on the utilization and potential duty implications of unutilized steel. * Action Required: Furnish a separate bond to the jurisdictional Deputy/Assistant Commissioner of Central Excise, detailing the unutilized steel and undertaking its use for specified goods. Importers of finished goods, rejects, waste, scrap, remnants, and byproducts: * Impact: Changes in duty exemptions based on the excisability and customs duty rates of imported articles. * Action Required: Assess the customs duty implications for importing finished goods and ensure compliance with the revised regulations. Central Excise and Customs officials: * Impact: Enforcement of new regulations and processing of bonds. * Action Required: Implement the changes in duty exemptions and oversee the furnishing of bonds by relevant units.

Key Entities Referenced

Central Excise Act, 1944: A legal act providing the framework for levying and collecting central excise duties in India. Mentioned in relation to amendments and powers conferred to the Central Government. Customs Act, 1962: A legal act providing the framework for levying and collecting customs duties in India. Mentioned in relation to amendments and powers conferred to the Central Government. Additional Duties of Excise Goods of Special Importance Act, 1957: An Indian Act related to additional duties of excise on goods of special importance. Additional Duties of Excise Textiles and Textile Articles Act, 1978: An Indian Act related to additional duties of excise on textiles and textile articles. Ministry of Finance Department of Revenue: A department within the Indian government responsible for revenue collection and financial matters. Mentioned as the issuing authority for the notifications. K. KALIMUTHU: An Under Secretary in the Ministry of Finance Department of Revenue, as indicated by the signature on the notifications. Central Board of Direct Taxes: A government body responsible for direct tax administration. One of the notifications is issued by this board. New Delhi: The location where the notifications were issued.
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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- 727] ubZ fnYyh] eaxyokj] uoEcj 24] 2015@vxzgk;.k 3] 1937 No. 727] NEW DELHI, TUESDAY, NOVEMBER 24, 2015/AGRAHAYANA 3, 1937 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 24 नव(cid:10)ब र, 2015 ससससंं..ं.ं. 44444444////2222000011115555----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14) (cid:15)(cid:15) (cid:15)(cid:15)ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पपपपाााादददद शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कक कक ससससाााा....ककककाााा....ििििनननन.... 888899999999((((अअअअ))))....————के(cid:14) (cid:15)ीय उ(cid:18) पाद शु(cid:6)क अिधिनयम, 1944 (1944 का 1) क(cid:23) धारा 5क क(cid:23) उपधारा (1) (cid:26)ारा (cid:27)द(cid:18) त शि(cid:30) तय(cid:31) का (cid:27)योग करते "ए, यह समाधान हो जाने पर (cid:4)क लोकिहत म’ ऐसा करना आव+ यक ह,ै भारत सरकार के िव(cid:18) त मं.ालय (राज0व िवभाग) क(cid:23) अिधसूचना स.ं 12/2012 के(cid:14) (cid:15)ीय उ(cid:18)प ाद शु(cid:6) क, तारीख 17 माच,5 2012, सा.का. िन. 163(अ), तारीख 17 माच,5 2012, जो भारत के राजप., असाधारण, भाग ।।, खंड 3, उपखंड (i) म’ (cid:27)कािशत "ई थी, म’ िन(cid:10)न िलिखत और संशोधन करती ह,ै अथा5त्:- उ(cid:30)त अिधसूचना म,’ सारणी म,’ (i) कॉलम (3), :म स.ं 306ख म’ िन(cid:10)न िलिखत को अंत:0थ ािपत (cid:4)कया जाएगा, यथा:- 0 प< टीकरण- “ इस छूट म’ िनिहत कोई भी बात 24 नव(cid:10)ब र, 2015 को और उसके बाद लागू नह@ होगी ।” (ii) :म स.ं 306ख तथा उससे संबिं धत (cid:27)िवि<ट य(cid:31) के िलए िन(cid:10)न िलिखत :म स.ं को अंत:0थ ािपत (cid:4)कया जाएगा, अथा5त्:- “ 306 कोई शीष5/ टैEरफ मद 8901, 8902, 8904 00 00, 8905, (टैEरफ मद शू(cid:14)य 2 तथा अAयाय ग 8905 20 00 को छोड़़कर), 8906 के तहत आने वाली व0त ुG के 3” । 4919 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] िविनमा5ण के िलए (cid:27)योग म’ होने वाले कHच े माल तथा भाग 0 प< टीकरण- इस (cid:27)िवि<ट के (cid:27)योजनाथ5 यह 0प <ट (cid:4)कया जाता ह ै (cid:4)क ऐसे इ0 पात के मामले म,’ िजन(cid:4)क (cid:4)क उपयु5(cid:30)त :म सं0 306ख के अंतग5त पहले ही खरीदा गया ह ैऔर वे िबना (cid:27)यु(cid:30)त "ए पड़े ह N। (i)ऐसी इकाई Pे.ािधकार (cid:27)ाQत उप आयु(cid:30)त , के(cid:14)(cid:15) ीय उ(cid:18)प ाद शु(cid:6)क या सहायक आयु(cid:30)त , के(cid:14) (cid:15)ीय उ(cid:18)प ाद शु(cid:6)क जैसी भी ि0थ ित हो, को अलग से एक बधप. (cid:27)0त तु करेगा िजसम’ (cid:4)क ऐस े माल का Rय ौरा (cid:4)दया गया हो और साथ म’ यह वचन भी दगे ा (cid:4)क ऐसे माल का (cid:27)योग शीष5/टैEरफ मद 8901, 8902, 8904, 00 00 8905 (टैEरफ मद 8905 20 00 को छोड़़कर ) या 8906 के अंतगत5 आने वाले माल के िविनमा5ण म’ (cid:4)कया जायगे ा । (ii) ऐसे माल का (cid:27)योग न होने पर, ऐसी इकाई क(cid:23) मांग (cid:4)कये जान े पर ऐसे माल पर भगु तान (cid:4)कये जान े वाल े शु(cid:6)क के बराबर कर रािश, इस अिधसूचना म’ दी गई छूट के अधीन रहते "ए, का भुगतान करेगा । [फा. सं. 354/166/2014-टीआरयू] के. कालीमुथ,ु अवर सिचव (cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पप पप णणणण:::: मूल अिधसूचना स.ं 12/2012-के(cid:14)(cid:15) ीय उ(cid:18)प ाद-शु(cid:6)क , तारीख 17 माच,5 2012, सा.का.िन. 163 (अ), तारीख 17 माच,5 2012 (cid:26)ारा भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) (cid:26)ारा (cid:27)कािशत II क(cid:23) गई थी और उसम ’ अंितम संशोधन भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) (cid:26)ारा II अिधसूचना सं. 43/2015- के(cid:14) (cid:15)ीय उ(cid:18)प ाद शु(cid:6)क , तारीख 6 नव(cid:10)ब र, 2015 सा.का.िन. 844(अ), तारीख 6 नव(cid:10)ब र, 2015 (cid:26)ारा (cid:4)कया गया था । MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 24th November, 2015 No. 44/2015-Central Excise G.S.R. 899(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163(E), dated the 17th March, 2012, namely:- In the said notification, in the Table,- (i) in serial number 306B, in column (3), the following Explanation shall be inserted, namely:- “Explanation.- Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015.”;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (ii) after serial number 306B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “306C Any Raw materials and parts, for use in the manufacture of Nil 2 Chapter goods falling under heading/tariff item 8901, 8902, 8904 00 and 00, 8905 (except tariff item 8905 20 00) or 8906 3”. Explanation.- For the purposes of this entry, it is clarified that in the case of steel already procured under Sl.No.306B above and lying unutilized,- i. the unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and ii. in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification. [F. No. 354/166/2014-TRU] K. KALIMUTHU, Under Secy. Note. The principal notification No. 12/2012-Central Excise, 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. 163(E), dated the 17th March, 2012 and last amended vide notification No. 43/2015-Central Excise, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 844(E), dated the 6th November, 2015. ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14) (cid:15)(cid:15) (cid:15)(cid:15)ीीीीयययय (cid:26)(cid:26)(cid:26)(cid:26)(cid:3)(cid:3)(cid:3)(cid:3)यय यय (cid:27)(cid:27)(cid:27)(cid:27) ककककरररर बबबबोोोोडडडड अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 24 नव(cid:10)ब र, 2015 ससससंं..ं.ं. 44445555////2222000011115555----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14) (cid:15)(cid:15) (cid:15)(cid:15)ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पपपपाााादददद शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कक कक ससससाााा....ककककाााा....ििििनननन.... 999900000000((((अअअअ))))....————के(cid:14) (cid:15)ीय सरकार, अितEर(cid:30)त के(cid:14)(cid:15) ीय उ(cid:18)प ाद शु(cid:6)क डयूटी (िवशषे मह(cid:18)व क(cid:23) व0त एु )ं अिधिनयम, 1957 (1957 का 58) क(cid:23) धारा 3 क(cid:23) उपधारा (3) और अितEर(cid:30)त के(cid:14)(cid:15) ीय उ(cid:18)प ाद श(cid:6)ु क डयटू ी (व0. और व0. संबंधी मद)’ अिधिनयम 1978 (1978 का 40) क(cid:23) धारा 3 क(cid:23) उपधारा (3) के साथ पEठत के(cid:14) (cid:15)ीय उ(cid:18) पाद शु(cid:6)क अिधिनयम 1944 (1944 का 1) क(cid:23) धारा 5क क(cid:23) उपधारा (1) (cid:26)ारा (cid:27)द(cid:18)त शि(cid:30)त य(cid:31) का (cid:27)योग करते "ए,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] इस बात से संत<ु ट होने पर (cid:4)क ऐसा करना लोकिहत म’ आव+य क ह,ै भारत सरकार के राजप., असाधारण के भाग- , खंड -3 उपखंड (i), म’ सा.का. िन. 265(अ), के अंतग5त 31 माच,5 2003 को (cid:27)कािशत भारत सरकार, II िव(cid:18)त मं.ालय (राज0व िवभाग) क(cid:23) अिधसूचना स0ं 22/2003 -के(cid:14)(cid:15) ीय उ(cid:18) पाद शु(cid:6)क , तारीख 31 माच,5 2003, म’ एतn~(cid:26)ारा िन(cid:10) निलिखत संशोधन करती ह,ै यथा :- उ(cid:30)त अिधसूचना म,’ पैरा 6 म’ ि(cid:26)तीय पर(cid:14)त ुक के 0थ ान पर िन(cid:10)न िलिखत परंतुक अंत0थ ािपत (cid:4)कया जाएगा, यथा- “ बशत \ यह ह ै (cid:4)क जहां कह@ शीष5/टैEरफ मद 8901, 8902 00 10, 8905 10 00, 8906 के अंतग5त आन े वाली व0त ुG (अ0 वीकृत, ] यथ 5 ,0क ैप और बची "ई व0त ुए ं सिहत) के अलावा या तो उ(cid:18)प ाद शु(cid:6)क लगन े यो^य नह@ ह ै अथवा ऐसी व0त ुG (अ0 वीकृत , ] यथ,5 0: ैप और बची "ई व0त ुए ं सिहत) का य(cid:4)द आयात (cid:4)कया जाता ह ै और उन पर सीमा शु(cid:6) क टैEरफ अिधिनयम 1975 (1975 का 51) क(cid:23) (cid:27)थम अनुसूची के अंतग5त िविन_द<ट सीमा शु(cid:6) क क(cid:23) शू(cid:14)य डयूटी और इस बारे म ’ छूट अिधसूचना के साथ पEठत उ(cid:30)त सीमा शु(cid:6)क टैEरफ अिधिनयम क(cid:23) धारा 3 के अंतग5त शू(cid:14) य अितEर(cid:30) त डयटू ी लगाई जाती ह,ै य(cid:4)द ऐसा हो तो ऐसी मद(cid:31) (अ0व ीकृत ,]य थ,5 0: ैप और बची "ई व0त ुए ं सिहत) क(cid:23) (cid:27)ोसे‘सग, िनमा5ण, उ(cid:18)प ादन अथवा पैके‘जग के (cid:27)योजन के (cid:27)योग क(cid:23) जान े वाली आगत(cid:31) के संबधं म’ इस अिधसूचना के अंतग5त कोई भी छूट उपलRध नह@ होगी।” [फा. सं. 354/166/2014-टीआरयू] के. कालीमुथ,ु अवर सिचव (cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पप पप णणणण:::: मूल अिधसूचना स0ं 22/2003- के(cid:14)(cid:15) ीय उ(cid:18) पाद शु(cid:6)क , तारीख 31 माच,5 2003, सा.का. िन. 265(अ), तारीख 31 माच,5 2003, जो भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) (cid:26)ारा (cid:27)कािशत II क(cid:23) गई थी तथा इसम’ और उसम’ अंितम संशोधन भारत के राजप., असाधारण, भाग , खंड 3, उपखंड II (i) (cid:26)ारा अिधसूचना स.ं 30/2015- के(cid:14)(cid:15) ीय उ(cid:18)प ाद शु(cid:6)क , तारीख 25 मई, 2015 सा.का.िन. 419 (अ), तारीख 25 मई, 2015 (cid:26)ारा (cid:4)कया गया था । CENTRAL BOARD OF DIRECT TAXES NOTIFICATION New Delhi, the 24th November, 2015 No. 45/2015-Central Excise G.S.R. 900(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on 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. 22/2003-Central Excise, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 265(E), dated the 31st March, 2003, namely:- In the said notification, in Paragraph 6, for the second proviso, the following proviso shall be substituted, namely:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 “Provided further that where such articles (including rejects, waste, scrap and remnants) are either non excisable or such articles (including rejects, waste, scrap and remnants) other than articles falling under heading/tariff item 8901, 8902 00 10, 8905 10 00 or 8906 if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard , if any, no exemption in respect of inputs utilized for the purpose of processing, manufacture, production or packaging of such articles (including rejects, waste, scrap and remnants) shall be available under this notification”. [F. No. 354/166/2014-TRU] K. KALIMUTHU, Under Secy. Note: The principal notification No. 22/2003-Central Excise, 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. 265(E), dated the 31st March, 2003 and last amended by notification No. 30/2015-Central Excise, dated the 25th May, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 419(E), dated the 25th May, 2015. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 24 नव(cid:10)ब र, 2015 सससस..ंं..ंं 55554444////2222000011115555----ससससीीीीममममाााा शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कक कक ससससाााा....ककककाााा....ििििनननन.... 999900001111((((अअअअ))))....————के(cid:14) (cid:15)ीय सरकार सीमा-शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:23) धारा 25 क(cid:23) उपधारा (1) (cid:26)ारा (cid:27)द(cid:18) त शि(cid:30) तय(cid:31) का (cid:27)योग करते "ए, यह समाधान हो जाने पर (cid:4)क लोकिहत म’ ऐसा करना आवशय ् क ह,ै भारत सरकार के िव(cid:18) त मं.ालय (राज0व िवभाग) क(cid:23) अिधसूचना स.ं 12/2012 सीमा शु(cid:6) क, तारीख 17 माच,5 2012, सा.का. िन. 185(अ), तारीख 17 माच,5 2012, जो भारत के राजप., असाधारण, भाग , खंड II 3, उपखंड (i) म’ (cid:27)कािशत "ई थी, म’ िन(cid:10)न िलिखत और संशोधन करती ह,ै अथा5त्:- उ(cid:30)त अिधसूचना म’, सारणी म’, - (i) कॉलम (3), :म स.ं 469 म’ िन(cid:10)न िलिखत को अतं :0थ ािपत (cid:4)कया जाएगा, यथा:- 0 प< टीकरण - “ इस छूट म’ िनिहत कोई भी बात 24 नव(cid:10)ब र, 2015 को और उसके बाद लागू नह@ होगी ।” (ii) :म स.ं 469 तथा उससे संबंिधत (cid:27)िवि<ट य(cid:31) के बाद िन(cid:10)न िलिखत :म स.ं अतं :0 थािपत क(cid:23) जाएगी, यथा:- “ 469क कोई अAयाय शीष5/ टैEरफ मद 8901, 8902, 8904 00 00, शू(cid:14)य शू(cid:14)य 5” ; 8905, (टैEरफ मद 8905 20 00 को छोड़़कर), या 8906 के तहत आन े वाली व0त ुG के िविनमाण5 के िलए (cid:27)योग म ’ होन े वाल े कHच े माल तथा भाग 0 प< टीकरण- इस (cid:27)िवि<ट के (cid:27)योजनाथ5 यह 0 प< ट (cid:4)कया जाता ह ै(cid:4)क ऐसे कHच े माल कलपुजc6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] के मामले म,’ िजन(cid:4)क (cid:4)क उपयु5(cid:30)त ् :म स.ं 469 के अंतग5त पहले ही आयात हो चुका ह ै और व े िबना (cid:27)यु(cid:30)त "ए पड़े ह N। (i)ऐसी इकाई Pे.ािधकार (cid:27)ाQत उप आयु(cid:30)त , के(cid:14) (cid:15)ीय उ(cid:18) पाद शु(cid:6)क या सहायक आयु(cid:30)त , के(cid:14) (cid:15)ीय उ(cid:18)प ाद शु(cid:6)क जैसी भी ि0थ ित हो, को अलग से एक बधप. (cid:27)0त तु करेगा िजसम’ (cid:4)क ऐसे माल का Rय ौरा (cid:4)दया गया हो और साथ म ’ यह वचन भी दगे ा (cid:4)क ऐसे माल का (cid:27)योग शीष 5 टैEरफ मद 8901, 8902, 8904, 00 00 8905 (टैEरफ मद 8905 20 00 को छोड़क़ र ) या 8906 के अंतग5त आन ेवाले माल के िविनमा5ण म ’ (cid:4)कया जायगे ा । (ii) ऐसे माल का (cid:27)योग ने होने पर, ऐसी इकाई क(cid:23) मागं (cid:4)कये जान े पर ऐसे माल पर भगु तान (cid:4)कये जान े वाले शु(cid:6)क के बराबर कर रािश, इस अिधसूचना म’ दी गई छूट के अधीन रहते "ए, का भुगतान करेगा । [फा. सं. 354/166/2014 -टीआरयू] के. कालीमुथ,ु अवर सिचव (cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पप पप णणणण:::: मूल अिधसूचना सं. 12/2012-सीमा शु(cid:6)क , तारीख 17 माच,5 2012, सा.का.िन. 185 (अ), तारीख 17 माच,5 2012 (cid:26)ारा भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) (cid:26)ारा (cid:27)कािशत क(cid:23) गई II थी और उसम’ अंितम संशोधन भारत के राजप., असाधारण, भाग , खंड 3, उपखंड (i) (cid:26)ारा अिधसूचना II सं. 52/2015-सीमा शु(cid:6) क, तारीख 20 नव(cid:10)ब र, 2015 सा.का.िन. 892(अ), तारीख 20 नव(cid:10)ब र, 2015 के तहत (cid:27)कािशत (cid:4)कया गया था। NOTIFICATION New Delhi, the 24th November, 2015 No. 54/2015-Customs G.S.R. 901(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, on 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, in the Table,- (i) in serial number 469, in column (3), the following Explanation shall be inserted, namely:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 “Explanation.- Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015.”; (ii) after serial number 469 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “469A Any Raw materials and parts, for use in the manufacture of goods Nil Nil 5”; Chapter falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906 Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No.469 above and lying unutilized,- i. the unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and ii. in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification. [F. No. 354/166/2014-TRU] K. KALIMUTHU, 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 was last amended vide notification No. 52/2015-Customs, dated the 20th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 892(E), dated the 20th November, 2015. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 24 नव(cid:10)ब र, 2015 सससस..ंं..ंं 55555555 ////2222000011115555----ससससीीीीममममाााा शशशशु(cid:22)ु(cid:22)ु(cid:22)ु(cid:22)कक कक ससससाााा....ककककाााा....ििििनननन.... 999900002222((((अअअअ))))....————के(cid:14) (cid:15)ीय सरकार सीमा शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:23) धारा 25 क(cid:23) उपधारा (1) (cid:26)ारा (cid:27)द(cid:18) त शि(cid:30) तय(cid:31) का (cid:27)योग करते "ए, यह समाधान हो जाने पर (cid:4)क लोकिहत म’ ऐसा करना आव+य क ह,ै भारत सरकार के िव(cid:18) त मं.ालय (राज0व िवभाग) क(cid:23) अिधसूचना स0ं 52/2003- सीमा शु(cid:6) क, तारीख 31 माच,5 2003, सा.का. िन. 274(अ), तारीख 17 माच,5 2012, जो भारत के राजप., असाधारण, भाग , खंड II 3, उपखंड (i) म’ (cid:27)कािशत "ई थी, म’ िन(cid:10)न िलिखत और संशोधन करती ह,ै अथा5त्:- उ(cid:30)त अिधसूचना म,’ पैरा 3 म’ (cid:27)थम पर(cid:14)त ुक के 0थ ान पर िन(cid:10)न िलिखत परंतुक अतं 0थ ािपत (cid:4)कया जाएगा, यथा- : “ बशत\ यह ह ै (cid:4)क जहां कह@ शीष5/ टैEरफ मद 8901, 8902 00 10, 8905 10 00, 8906 के अंतगत5 आने वाली व0त ुG (अ0 वीकृत, ] यथ,5 0 कैप, बची "ई व0त एु ं और उप उ(cid:18)प ाद सिहत) के अलावा या तो उ(cid:18)प ाद शु(cid:6)क लगने यो^ य नह@ ह ै अथवा ऐसी व0 तुG (अ0 वीकृत, ]य थ,5 0: ैप बची "ई व0त ुए ं और उप उ(cid:18)प ाद सिहत) का य(cid:4)द आयात (cid:4)कया जाता ह ै और उन पर सीमा शु(cid:6) क टैEरफ अिधिनयम 1975 (1975 का 51) क(cid:23) (cid:27)थम अनुसूची के अंतग5त िविन_द<ट सीमा शु(cid:6) क क(cid:23) शू(cid:14) य डयटू ी और इस बारे म’ छूट अिधसूचना के साथ पEठत उ(cid:30)त सीमा शु(cid:6) क टैEरफ8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अिधिनयम क(cid:23) धारा 3 के अंतग5त शू(cid:14)य अितEर(cid:30)त डयूटी लगाई जाती ह,ै य(cid:4)द ऐसा हो तो ऐसी मद(cid:31) (अ0 वीकृत ,]य थ,5 0: ैप, बची "ई व0 तएु ं और उप उ(cid:18)प ाद सिहत) क(cid:23) उ(cid:18)प ादन के (cid:27)योजन के (cid:27)योग क(cid:23) जाने वाली आगत(cid:31) के सबं ंध म’ इस अिधसूचना के अंतग5त कोई भी छूट उपलRध नह@ होगी।” [फा. सं. 354/166/2014-टीआरयू] के कालीमुथ,ु अवर सिचव (cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पप पप णणणण :::: मूल अिधसूचना सं. 52/2003- सीमा शु(cid:6)क , तारीख 31 माच,5 2003, सा.का. िन. 274(अ), तारीख 17 माच,5 2012, जो भारत के राजप., असाधारण, भाग II, खंड 3, उपखंड (i) (cid:26)ारा (cid:27)कािशत क(cid:23) गई थी तथा इसम’ और उसम’ अंितम संशोधन भारत के राजप., असाधारण, भाग II, खंड 3, उपखंड (i) (cid:26)ारा अिधसूचना सं. 34/2015- सीमा शु(cid:6)क , तारीख 25 मई, 2015 सा.का.िन. 418 (अ), तारीख 25 मई, 2015 (cid:26)ारा (cid:4)कया गया था । NOTIFICATION New Delhi, the 24th November, 2015 No. 55/2015-Customs G.S.R. 902(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, on 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, In the said notification, in Paragraph 3, for the first proviso, the following proviso shall be substituted, namely:- “Provided that where such finished goods (including rejects, waste, scrap, remnants and by-products) are either non excisable or such finished goods (including rejects, waste, scrap remnants and by-products) other than goods falling under heading/tariff item 8901, 8902 00 10, 8905 10 00 or 8906 if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard , if any, no exemption in respect of inputs utilized for the purpose of manufacture of such finished goods (including rejects, waste, scrap, remnants and by-products) shall be available under this notification”. [F.No. 354/166/2014-TRU] K. KALIMUTHU, 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. 34/2015-Customs, dated the 25th May, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 418(E), dated the 25th May, 2015. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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