Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, introduces further amendments to Notification No. 131/2016-Customs N.T., dated October 31, 2016. The amendments relate to changes in tariff items and entries in the Schedule concerning Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. These changes are effective as of April 26, 2017.
Key Points / Main Content:
Tariff Item Amendments:
* Chapter 7: For tariff item 0713 (Dried leguminous vegetables, shelled, whether or not skinned or split) and related entries, substitutions are made including specific entries for "Guar Gum Refined Split" (071301) and "Others" (071399) with specified rates and conditions.
* Chapter 11: For tariff item 1106 (Flour, meal and powder of dried leguminous vegetables, sago, roots or tubers, or products of Chapter 8) and related entries, substitutions are made, including specific entries for "Guar Meal" (110601) and "Others" (110699) with specified rates and conditions.
* Chapter 13: Against tariff item 130201, the entry in column 2 is substituted with "Of Guar Gum."
Impact Analysis:
Government of India (Ministry of Finance, Department of Revenue):
* Impact: Responsible for implementing and enforcing the amended regulations related to customs duties and tax drawbacks.
* Action Required: Update internal systems and communicate the changes to relevant departments and stakeholders.
Businesses involved in import/export of leguminous vegetables and related products:
* Impact: Changes in tariff items and drawback rates will affect the costs and benefits associated with importing and exporting these goods.
* Action Required: Review the updated Schedule, assess the financial implications, and adjust pricing and business strategies accordingly.
Customs and Excise Authorities:
* Impact: Required to implement the new tariff classifications and drawback rates for assessing duties and processing refunds.
* Action Required: Update customs procedures and train staff on the revised regulations to ensure correct application.
Key Entities Referenced
Customs Act, 1962: A legal act that empowers the government to levy and collect customs duties, and to regulate cross-border trade.
Central Excise Act, 1944: A legal act related to the imposition and collection of central excise duties on goods manufactured in India.
Finance Act, 1994: A legal act related to financial provisions and amendments to existing tax laws.
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995: Rules governing the drawback (refund) of customs, central excise duties, and service tax on exported goods.
Ministry of Finance: The ministry responsible for the financial affairs of the government, including taxation, expenditure, and economic policy.
Department of Revenue: A department within the Ministry of Finance responsible for direct and indirect taxes.
New Delhi: The capital city of India and location of the notification.
Dharmvir Sharma: Under Secretary in the government who signed 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- 319] ubZ fnYyh] cq/okj] vçSy 26] 2017@oS'kk[k 6] 1939
No. 319] NEW DELHI, WEDNESDAY, APRIL 26, 2017/VAISAKHA 6, 1939
िव(cid:7275) म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ली, 26 अ(cid:7079)ैल, 2017
स(cid:6990)ं या:- 41/2017-सीमा-श(cid:7016)ु क(ग.ैटै.)
सा.का.िन. 408(अ).—सीमा-शु(cid:7016)क, क(cid:7286)(cid:7076)ीय उ(cid:7004)पाद शु(cid:7016)क और सेवाकर (cid:7079)ितअदायगी िनयमावली, 1995 के िनयम 3 और 4 के
साथ प(cid:7407)ठत, सीमा-शु(cid:7016)क अिधिनयम, 1962 (1962 का 52) क(cid:7409) धारा 75 क(cid:7409) उपधारा (2), क(cid:7286)(cid:7076)ीय उ(cid:7004)पाद शु(cid:7016)क अिधिनयम, 1944
(1944 का 1) क(cid:7409) धारा 37 क(cid:7409) उपधारा (2) और िव(cid:7275) अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 93क के तहत और धारा 94 क(cid:7409)
उपधारा (2) के तहत (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए क(cid:7286)(cid:7076) सरकार, भारत सरकार, िव(cid:7275) मं(cid:7074)ालय (राज(cid:7021)व िवभाग) क(cid:7409) अिधसूचना स.ं
131/2016- सीमा-शु(cid:7016)क (गै.टै.) (cid:7408)दनांक 31 अ(cid:6989)टूबर, 2016 िजसे सा.का.िन. 1018(अ), (cid:7408)दनांक 31 अ(cid:6989)टूबर, 2016 के तहत (cid:7079)कािशत
(cid:7408)कया गया था, म(cid:7286) पुनः िन(cid:7388)िलिखत संशोधन करती है, यथा :-
उ(cid:7334) अिधसूचना म(cid:7286), अनुसूची म(cid:7286), -
(i) अ(cid:7007)याय-7, टै(cid:7407)रफ मद 0713 और उससे संबंिधत (cid:7079)िवि(cid:7397)य(cid:7298) के (cid:7021)थान पर िन(cid:7388)िलिखत टै(cid:7407)रफ मद और (cid:7079)िवि(cid:7397)य(cid:7298) को (cid:7079)ित(cid:7021)थािपत
(cid:7408)कया जाएगा, यथा :-
दाल वाली शु(cid:7020) क सि(cid:7011)जयां, िछलके सिहत, चाह ेिछली
“0713
न हो या िबखरी हो
मी(cid:7407)(cid:7069)क टन
071301 गुआर गम (cid:7407)रफाइंड (cid:7021)पिलट 0.75% 1276 0.1% 170.1
071399 अ(cid:7008)य 1% 0.15%”;
2769 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) अ(cid:7007)याय–11 म(cid:7286), टै(cid:7407)रफ मद 1106 और उससे संबंिधत (cid:7079)िवि(cid:7397)य(cid:7298) के (cid:7021)थान पर िन(cid:7388)िलिखत टै(cid:7407)रफ मद और (cid:7079)िवि(cid:7397)य(cid:7298) को
(cid:7079)ित(cid:7021)थािपत (cid:7408)कया जाएगा, यथा :-
दाल वाली भा(cid:7020) क सि(cid:7011)जय(cid:7298) का चूण(cid:6981) आहार और
पाउडर जो शीष(cid:6981) 0713 के अंतग(cid:6981)त आते ह (cid:7289)
“1106
,साबूदाना या मूल या क(cid:7008) द के जो शीष(cid:6981) 0714 के
अंतग(cid:6981)त आते ह (cid:7289)या अ(cid:7007) याय-8 के उ(cid:7004) पाद।
मी(cid:7407)(cid:7069)क टन
110601 गुआर मील 0.75% 1276 0.1% 170.1
110699 अ(cid:7008)य 1% 0.15%”;
(iii) अ(cid:7007)याय-13 म(cid:7286), टै(cid:7407)रफ मद 130201 के सम(cid:6979), कालम (2) क(cid:7409) (cid:7079)िवि(cid:7397) के (cid:7021)थान पर, (cid:7079)िवि(cid:7397) “गुआर गम का” को (cid:7079)ित(cid:7021)थािपत (cid:7408)कया
जाएगा.
[फा. सं. 609/28/2017-डीबीके]
धम(cid:6981)वीर शमा(cid:6981), अवर सिचव
नोट: (cid:7079)धान अिधसूचना सं(cid:6990)या 131/2016- सीमा-शु(cid:7016)क (गै.टै.), (cid:7408)दनांक 31 अ(cid:6989)टूबर, 2016 को सा.का.िन. 1018 (अ) (cid:7408)दनांक 31 अ(cid:6989)टूबर,
2016 के तहत भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उप-खंड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था और इसम(cid:7286) अंितम बार अिधसूचना
सं(cid:6990)या 03/2017-सीमा-शु(cid:7016)क (गै.टै.) (cid:7408)दनांक 12 जनवरी, 2017, िजसे सा.का.िन. 23(अ) (cid:7408)दनांक 12 जनवरी, 2017 के तहत भारत के
राजप(cid:7074), असाधारण म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था, के (cid:7367)ारा संशोधन (cid:7408)कया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26th April, 2017
No. 41/2017-CUSTOMS (N.T.)
G.S.R. 408(E).—In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962
(52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section
(2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties
and Service Tax Drawback Rules, 1995, 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. 131/2016 - Customs
(N.T.), dated the 31st October, 2016, published vide number G.S.R. 1018 (E), dated the 31st October, 2016, namely:-
In the said notification, in the Schedule,-
(i) in Chapter – 7, for tariff item 0713 and the entries relating thereto, the following tariff items and entries shall be
substituted, namely :-
Dried leguminous vegetables, shelled, whether
“0713
or not skinned or split
071301 Guar Gum Refined Split MT 0.75% 1276 0.1% 170.1
071399 Others 1% 0.15%”;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(ii) in Chapter – 11, for tariff item 1106 and the entries relating thereto, the following tariff items and entries shall be
substituted, namely :-
Flour, meal and powder of the dried leguminous
vegetables of heading 0713, of sago or of roots
“1106
or tubers of heading 0714 or of the products of
Chapter 8
110601 Guar Meal MT 0.75% 1276 0.1% 170.1
110699 Others 1% 0.15%”;
(iii) in Chapter–13, against tariff item 130201, for the entry in column (2), the entry “Of Guar Gum” shall be substituted.
[F. No. 609/28/2017-DBK]
DHARMVIR SHARMA, Under Secy.
Note : The principal notification No. 131/2016-Customs (N.T.), dated the 31st October, 2016 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st October, 2016 vide number
G.S.R. 1018 (E), dated the 31st October, 2016 and was last amended vide notification No. 03/2017-Customs
(N.T.), dated the 12th January, 2017 vide number G.S.R. 23(E), dated the 12th January, 2017.
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
(cid:32)
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.