**Executive Summary:**
This notification, No. 82/2018-Customs N.T., issued by the Department of Revenue on September 24, 2018, introduces amendments to the Customs and Central Excise Duties Drawback Rules, 2017. The amendments pertain to tariff items within Chapter 71 of the Schedule and will be effective from September 25, 2018.
**Key Points / Main Content:**
* **Authority:** The notification is issued under the powers conferred by subsection 2 of section 75 of the Customs Act, 1962, and subsection 2 of section 37 of the Central Excise Act, 1944, read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
* **Amendments to the Schedule (Chapter 71):**
* **Tariff Item 711301:** The figure "246.5" in column 4 is substituted with "264".
* **Tariff Item 711302:** The figure "2851" in column 4 is substituted with "3410".
* **Tariff Item 711401:** The figure "2851" in column 4 is substituted with "3410".
* **Effective Date:** The notification is effective from September 25, 2018.
**Impact Analysis:**
**Central Government:**
* *Impact:* Responsible for implementing and enforcing the amended drawback rates.
* *Action Required:* Update relevant systems and procedures to reflect the new rates.
**Exporters:**
* *Impact:* Drawback amounts for specific tariff items under Chapter 71 will change.
* *Action Required:* Review the updated drawback rates and adjust export pricing and costing accordingly.
**Customs and Central Excise Authorities:**
* *Impact:* Responsible for processing drawback claims based on the revised rates.
* *Action Required:* Ensure that all claims are processed using the correct drawback amounts as per the notification.
Key Entities Referenced
Customs Act, 1962: A legal act that defines customs laws and regulations in India.
Central Excise Act, 1944: A legal act related to central excise duties in India.
Customs and Central Excise Duties Drawback Rules, 2017: Rules governing drawback (refund) of customs and central excise duties.
Ministry of Finance: The government ministry responsible for financial matters, including revenue and customs.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and taxation.
New Delhi: The capital city of India, where the notification was issued.
Anand Kumar Jha: The Under Secretary who signed the notification.
G.S.R. 917(E): A statutory rule number related to the notification.
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- 674] ubZ fnYyh] lkseokj] flrEcj 24] 2018@vkf'ou 2] 1940
No. 674] NEW DELHI, MONDAY, SEPTEMBER 24, 2018/ASVINA 2, 1940
ििििवववव(cid:1)(cid:1)(cid:1)(cid:1)तत तत मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
(राज(cid:4)व (cid:6)वभाग)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 24 िसत(cid:10)ब र, 2018
स.ं 82//// 2222000011118-सीमा श(cid:18)ु क (ग.ैटे.)
ससससाााा....ककककाााा....ििििनननन.... 999911117777((((अअअअ))))....—सीमा शु(cid:3)क और क(cid:5)(cid:6)ीय उ(cid:10)पाद शु(cid:3)क (cid:14)ितअदायगी िनयमावली, 2017 के िनयम 3 और 4 के साथ प(cid:19)ठत
सीमा शु(cid:3)क अिधिनयम, 1962 (1962 का 52) क(cid:21) धारा 75 क(cid:21) उप-धारा (2) और क(cid:5)(cid:6)ीय उ(cid:10)पाद शु(cid:3)क अिधिनयम, 1944 (1944 का 1)
क(cid:21) धारा 37 क(cid:21) उप-धारा (2) (cid:22)ारा (cid:14)द(cid:24) शि(cid:25)य(cid:26) का (cid:14)योग करते (cid:28)ए, क(cid:5)(cid:6) सरकार एत(cid:30)ारा सा.का.िन. सं!या 1178 (अ), "दनाकं
21 िसत$बर, 2017 के तहत (cid:14)कािशत, भारत सरकार, िव(cid:24) मं(ालय (राज*व िवभाग) क(cid:21) अिधसूचना सं0. 89/2017 – सीमा शु(cid:3)क
(गै.टे.) "दनांक 21 िसत$बर, 2017 म(cid:5) और आगे भी िन+िलिखत संशोधन करती ह,ै यथा:-
उ(cid:25) अिधसूचना म(cid:5), अनुसूची म(cid:5), अ.याय – 71 म(cid:5),-
(i) टै(cid:19)रफ मद 711301 के सम2, *त$भ (4) क(cid:21) (cid:14)िवि4 म(cid:5), "246.5" अंक(cid:26) के िलए, "264" अंक(cid:26) को (cid:14)ित*थािपत "कया जाएगा;
(ii) टै(cid:19)रफ मद 711302 के सम2, *त$भ (4) क(cid:21) (cid:14)िवि4 म(cid:5), "2851" अंक(cid:26) के िलए, "3410" अंक(cid:26) को (cid:14)ित*थािपत "कया जाएगा;
(iii) टै(cid:19)रफ मद 711401 के सम2, *त$भ (4) क(cid:21) (cid:14)िवि4 म(cid:5), "2851" अंक(cid:26) के िलए, "3410" अंक(cid:26) को (cid:14)ित*थािपत "कया जाएगा|
2. यह अिधसूचना "दनांक 25.09.2018 से लागू होगी।
[फा. सं0. 609/36/2018-डीबीके]
आन7द कुमार झा, अवर सिचव
(cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पप पप णणणणीीीी:::: (cid:14)धान अिधसूचना सं!या 89/2017 – सीमा शु(cid:3)क (गै.टे.) "दनांक 21 िसत$बर, 2017 को भारत के राजप(, असाधारण,
भाग-II, खंड-3, उपखंड (i) म(cid:5) सा.का.िन. सं!या 1178 (अ) "दनांक 21 िसत$बर, 2017 (cid:22)ारा (cid:14)कािशत "कया गया तथा इसम(cid:5) भारत के
5612 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
राजप(, असाधारण,भाग II, खंड 3, उप-खंड (i) म(cid:5) सा.का.िन. सं!या 491 (अ) "दनांक 25 मई, 2018 के तहत (cid:14)कािशत अिधसूचना
सं0. 46/2018- सीमा शु(cid:3)क (गै.ट.े) "दनांक 25 मई, 2018 (cid:22)ारा अंितम बार संशोधन "कया गया था ।
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New Delhi, the 24 th September, 2018
No. 82/ 2018 - CUSTOMS (N.T.)
G.S.R. 917(E).—In exercise of the powers conferred by sub-section (2) of section 75 of the Customs
Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read
with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, the Central Government
hereby makes the following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 89/2017- Customs (N.T.), dated the 21st September,
2017, published vide number G.S.R. 1178 (E), dated the 21st September, 2017, namely:-
In the said notification, in the Schedule, in Chapter - 71,-
(i) Against tariff item 711301, in the entry in column (4), for the figures “246.5”, the figures “264” shall be
substituted;
(ii) Against tariff item 711302, in the entry in column (4), for the figures “2851”, the figures “3410” shall be
substituted;
(iii) Against tariff item 711401, in the entry in column (4), for the figures, “2851”, the figures,
“3410” shall be substituted.
2. This notification shall be effective from the 25th September, 2018.
[F. No. 609/36/2018-DBK]
ANAND KUMAR JHA, Under Secy.
Note: The principal notification No. 89/2017-Customs (N.T.), dated the 21st September, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the
21st September, 2017 vide number G.S.R. 1178(E), dated the 21st September, 2017 and was last
amended by notification No.46/2018-Customs (N.T.), dated the 25th May, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 25th May, 2018 vide
number G.S.R. 491 (E) , dated the 25th May, 2018.
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.