This notification, No. 14/2020-Customs, issued by the Ministry of Finance, Department of Revenue on February 14, 2020, amends Notification No. 24/2015-Customs, dated April 8, 2015. The amendment introduces a proviso to allow duty credit under the 2% Additional Ad Hoc Incentive of the Foreign Trade Policy for goods imported into India, which are exempted from duties mentioned in clauses a and b.
Specifically, the duty credit under the 2% Additional Ad Hoc Incentive will be issued against the export of: (i) Mobile phones, other than push-button type; and (ii) Mobile phones, push-button type, falling under HS Code/tariff lines 85171211 and 85171219 respectively of ITC (HS) 2017. This applies to export orders with dates from January 1, 2020, to March 31, 2020.
The notification is issued under the powers conferred by subsection (1) of section 25 of the Customs Act, 1962.
For further information, contact Gopal Krishna Jha, Director, Drawback II, F. No. 605/04/2020-DBK.
Key Entities Referenced
Customs Act, 1962: A law enacted by the Parliament of India relating to levy of customs duty, prevention of smuggling, etc.
Ministry of Finance: The government ministry responsible for the financial affairs of India.
Department of Revenue: Part of the Ministry of Finance, Government of India, responsible for tax collection.
New Delhi: The capital of India and the location where the notification was issued.
G.S.R. 120E: A reference number for a notification published in the Gazette of India.
Foreign Trade Policy: A set of guidelines and regulations established by the government to govern import and export activities.
ITC HS 2017: Indian Trade Clarification based on Harmonized System of Coding in 2017.
GOPAL KRISHNA JHA: Director, Drawback II
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-14022020-216164
xxxGIDExxx
CG-DL-E-14022020-216164
ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 102] नइ ददल्ली, िुक्रिार, फरिरी 14, 2020/माघ 25, 1941
No. 102] NEW DELHI, FRIDAY, FEBRUARY 14, 2020/MAGHA 25, 1941
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
ऄजधसचू ना
नइ ददल्ली, 14 फरिरी, 2020
स.ं 14/2020–सीमा िल्ु क
सा.का.जन. 120(ऄ).— सीमा िुल्क ऄजधजनयम, 1962 (1962 का 52) की धारा 25 की ईपधारा (1) के
तहत प्रदत्त िजियों का प्रयोग करते हुए, केंद्र सरकार, आस बात से संतुष्ट होत े हुए दक ऐसा करना जनजहत में अिश्यक
ह,ै एतद ्द्वारा, भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग), की ऄजधसूचना संख्या 24/2015-सीमा िुल्क, ददनांक
8 ऄप्रलै , 2015, जजसे सा.का.जन. 269(ऄ), ददनांक 8 ऄप्रलै , 2015 के तहत भारत के राजपत्र, ऄसाधारण के
भाग II, खण्ड 3, ईपखण्ड (i) में प्रकाजित दकया गया था, में और अगे भी सिं ोधन करती ह,ै यथा:-
ईि ऄजधसूचना म,ें
(क) प्रारंजभक पैराग्राफ म,ें ईपिाक्य (ख) के पश्चात जनम्नजलजखत परन्तुक को ऄंतस्ट्थाजपत दकया जाएगा, यथा:-
“बिते की ईि पची, जजसके जिरुद्ध भारत म ें अयाजतत माल को ईपरोि ईपिाक्य (क) और ईपिाक्य (ख)
म ें ईल्लेजखत िुल्कों स े छूट जमलती ह,ै म ें जिदेि व्यापर नीजत के परै ा 3.25 के ऄनुसार 2% ऄजतररि तदथ थ
प्रोत्साहन के तहत जमलन े िाली िुल्क जमा भी िाजमल हो सकती ह ै।”;
929 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) पैराग्राफ (2) म,ें ितथ (1), में ईपिाक्य (ख) के पश्चात जनम्नजलजखत परन्तुक को ऄंतस्ट्थाजपत दकया
जाएगा, यथा:-
“बिते की ईि पची म ें २% ऄजतररि तदथ थ प्रोत्साहन के तहत जमलने िाली िुल्क जमा जनम्न िस्ट्तुओं के
जनयाथत के एिज़ म ेंप्रदान दकय ेजाएंगे, नामि:-
(i) मोबाआल फ़ोन, पुि बटन प्रकार के ऄजतररि; और
(ii) मोबाआल फ़ोन, पुि बटन प्रकार,
जो दक एच एस कोड / टैररफ अआटम क्रमिः 85171211 और 85171219 के तहत अत े ह ैंऔर जजनका
लेट एक्सपोट थअडथर ददनांक 01.01.2020 स े 31.03.2020 तक हो।"
[फा. सं. 605/04/2020-डीबीके]
गोपाल कृष्ण झा, जनदेिक (प्रजतऄदायगी)
नोट : प्रधान ऄजधसूचना स.ं 24/2015-सीमािुल्क ददनांक 8 ऄप्रलै , 2015 सा.का.जन.स.ं 269 (ऄ), ददनांक
8 ऄप्रलै , 2015 के तहत भारत के राजपत्र, ऄसाधारण के भाग II, खण्ड 3, ईपखण्ड (i) म ें प्रकाजित हुअ था
और आसम ें ऄंजतम बार संिोधन ऄजधसूचना स.ं 63/2018-सीमा िुल्क, ददनांक 18 जसतम्बर, 2019 जजसे
सा.का.जन. 892 (ऄ), ददनांक 18 जसतम्बर, 2019 के तहत भारत के राजपत्र, ऄसाधारण के भाग II,
खण्ड 3, ईपखण्ड (i) म ें प्रकाजित दकया गया था, के द्वारा दकया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 14th February, 2020
No. 14/2020–Customs
G.S.R. 120(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, Ministry of Finance (Department of Revenue), No. 24/2015-Customs, dated the
8th April, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i),
vide number G.S.R. 269 (E), dated the 8th April, 2015, namely:-
In the said notification,-
(a) in the opening paragraph, after clause (b), the following proviso shall be inserted, namely:-
“Provided that the said scrip, against which goods when imported into India are exempted
from duties mentioned in clauses (a) and (b) above, may include duty credit provided under
the 2% Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.”;
(b) in paragraph 2, in condition (1), after clause (b), the following proviso shall be inserted,
namely:-
“Provided that the duty credit in the said scrip under the 2% Additional Ad Hoc Incentive
shall be issued against export of following goods, namely:-
(i) Mobile phones, other than push button type; and
(ii) Mobile phones, push button type,
falling under HS Codes/tariff lines 85171211 and 85171219 respectively of ITC (HS) 2017
with let export order dates from the 1st January 2020 to the 31st March 2020. ”.
[F. No. 605/04/2020-DBK]
GOPAL KRISHNA JHA, Director (Drawback)[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 3
Note : The principal notification No. 24/2015-Customs, dated the 8th April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 269 (E), dated the 8th April, 2015 and was last amended vide notification
No. 63/2018-Customs, dated the 18th September, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 892 (E), dated the
18th September, 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.