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Date: 31-Mar-2023 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, on being satisfied that it is necessary and expedient to do so, hereby makes the following further amendments to the notification No.19/2022 Customs (N.T.)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 19/2023-Customs (N.T.) issued by the Ministry of Finance amends notification No. 19/2022-Customs (N.T.).
  • The amendment is made under the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962.

Key Changes

  • In para 1(III) of the original notification, the word 'electronic' is inserted after the words 'used for making'. This modifies the scope of the original notification.
  • In para 2 of the original notification, the date '1st April, 2023' is replaced with '1st May, 2023'. This extends the deadline or effective date.

Impact Analysis

Businesses involved in manufacturing

  • Action Item: Review the original notification No. 19/2022-Customs (N.T.) in conjunction with this amendment to determine the impact on import/export activities and adjust processes accordingly.

Customs Authorities

  • Action Item: Issue internal guidance to customs officers regarding the amended notification to ensure consistent application and enforcement.

Consumers

  • Action Item: Monitor price changes in imported goods that may be affected by this notification.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority for this notification. Central Board of Indirect Taxes and Customs (CBIC): The body that is exercising the powers conferred by the Customs Act, 1962 to make the amendments. Customs Act, 1962: The principal legislation under which the notification is issued. Section 51A(4) provides the CBIC with the power to make amendments. Notification No. 19/2022-Customs (N.T.): The original notification that is being amended by this notification. S.O. 1512 (E): The order number under which the original notification No. 19/2022-Customs (N.T.) was published. Notification No. 48/2022-Customs (N.T.): Previous amendment to the principal notification. S.O. 2494 (E): The order number under which the notification No. 48/2022-Customs (N.T.) was published. Notification No. 99/2022-Customs (N.T.): Previous amendment to the principal notification. S.O. 5540 (E): The order number under which the notification No. 99/2022-Customs (N.T.) was published.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E3x1x0x 32023-244784 CG-DL-E-31032023-244784 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1474] नई ददल्ली, िुक्रिार, माचड 31, 2023/चत्रै 10, 1945 No. 1474] NEW DELHI, FRIDAY, MARCH 31, 2023/CHAITRA 10, 1945 जित्त मंत्रालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड)ड अजधसचू ना नई ददल्ली, 30 माचड, 2023 स.ं 19/2023-सीमा िल्ु क (ग.ैटे.) का.आ. 1529(अ).—िीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 51 (क) की उपधारा (4) के तहत प्रदत िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिम सीमािुल्क बोडड, इस बात से संतुष्ट होते हुए की ऐसा करना आिश्यक और समीचीन ह,ै एतद द्वारा, अजधसूचना संख्या 19/2022-सीमािुल्क (गै.टे), जिस े का.आ. 1512(अ) ददनांक 30 माचड 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II खंड 3, उपखंड (ii) में प्रकाजित दकया गया था, में और आगे भी जनम्नजलजखत सिं ोधन करता ह,ै यथा,- क) उि अजधसूचना मे पेरा 1(III) मे, 'बनाने के जलए प्रयुि', िब्द को अंतस्ट्थाजपत दकया िाएगा; ख) उि अजधसूचना मे, पेरा 2 में, '1 अप्रैल 2023', िब्दो के स्ट्थान पर '1 मई 2023 ', िब्दो को प्रजतस्ट्थाजपत दकया िायेगा। [फा. सं. 442/02/2017-सीमा िुल्क IV(पाटड)] अनंत राधाकृष्णन, जनदिे क (सीमा िुल्क) 2150 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] टटप्पणी.—प्रधान अजधसूचना संख्या 19/2022-सीमािुल्क(गै.टे) ददनांक 30 माचड, 2022, को का. आ. 1512(अ) ददनांक 30 माचड, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था और इसमे अजधसचू ना संख्या 48/2022-सीमािुल्क(गै.टे) ददनांक 31 माचड, 2022 जिस े का. आ. 2494(अ) ददनांक 31 मई, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था और अजधसूचना संख्या99/2022 -सीमािुल्क(गै.टे) ददनांक 29 निंबर, 2022 जिसे का. आ. 5540(अ) ददनांक 29 निम्बर, 2022 के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th March, 2023 No.19/2023-Customs (N.T.) S.O. 1529 (E). —In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, on being satisfied that it is necessary and expedient to do so, hereby makes the following further amendments to the notification No.19/2022-Customs (N.T.) dated the 30th March 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1512 (E), dated the 30th March, 2022, namely, - a. In the said notification, in para 1(III), after the words, `used for making`, the word `electronic` shall be inserted; b. In the said notification, in para 2, for the words, `1st April, 2023`, the words `1st May, 2023` shall be substituted. [F. No. 442/02/2017-Cus IV(Pt)] ANANTH RATHAKRISHNAN, Director (Customs). Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide notification no. 19/2022–Customs (N.T.), dated the 30th March, 2022, vide number S. O. 1512 (E), dated the 30th March, 2022 and was amended by notification number 48/2022-Customs (N.T.) dated the 31st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide number S.O. 2494 (E), dated the 31st May, 2022 and notification number 99/2022- Customs (N.T.) dated the 29th November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5540 (E), dated the 29th November, 2022. 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.

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