Home India Ministry of Finance Notification No 56 of 2023 Customs...
Date: 15-Sep-2023 Category: Extra Ordinary State: Union Government Country: India

Notification No 56 of 2023 Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Key Changes

  • Machinery, fixtures, gauges, tools, and jigs for the goods mentioned above.
  • The notification substitutes the entry for Serial Number 23 in the table of Notification No. 19/2019-Customs.
  • The new entry at Serial Number 23 covers the following items related to the AK-203 rifle:
  • Parts, sub-parts, and inputs for use in the manufacture of AK-203 rifles.
  • Technical documentation in respect of the goods mentioned above.
  • The notification comes into effect on the date of its publication in the official gazette, which is September 15, 2023.

What it means

  • The notification No. 56/2023-Customs, issued by the Ministry of Finance (Department of Revenue), amends notification No. 19/2019-Customs, dated 6th July, 2019. The amendment substitutes the existing entry at Serial Number 23 of the table in the original notification with a new entry concerning customs duties related to the manufacturing of AK-203 rifles.
  • The amendment is made under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975, and is deemed necessary in the public interest.

Impact Analysis

Stakeholders Impacted

  • Consumers/End Users (e.g., defense forces): The cost of manufacturing AK-203 rifles may be affected, potentially influencing the final price for the end users.

Suggested Action Items

  • Supply chain adjustments: Businesses may need to evaluate and adjust their supply chain strategies to optimize costs in light of the new customs duties.

Key Entities Referenced

AK-203 Rifle: A type of rifle for which the notification specifies customs duties on its parts, sub-parts, inputs, machinery, tools, and technical documentation. Customs Act, 1962: The Customs Act, 1962 (52 of 1962) provides the legal framework for the levy and collection of customs duties in India. Customs Tariff Act, 1975: The Customs Tariff Act, 1975 (51 of 1975) provides the framework for specifying tariff rates for imported goods. Notification No. 19/2019-Customs, dated 6th July, 2019: The original notification that is being amended by this notification. It was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E), dated the 6th July, 2019. Notification No. 41/2022-Customs, dated 13th July, 2022: The notification that last amended Notification No. 19/2019-Customs. It was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 573(E), dated the 13th July, 2022. Ministry of Finance (Department of Revenue): The government body responsible for issuing the notification and administering customs duties.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एल.-अ.-15092023-248780 xxxGIDExxx CG-DL-E-15092023-248780 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 532] नई दिल्ली, िुक्रिार, जसतम्ब र 15, 2023/भार 24, 1945 No. 532] NEW DELHI, FRIDAY, SEPTEMBER 15, 2023/BHADRA 24, 1945 जित्त ं्ं ाल (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 15 जसतम् बर, 2023 सख्ं ा 56/2023-सींा िल्ु क सा.का.जन. 674(अ).—सींा िुल्क अजधजन ं, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सींा िुल् क टैररफ अजधजन ं, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) के तहत प्रित् त िजतिय का प्र गग करते ुए, केन्‍द र सरकार, इस बात से संतुष् ट हगते ुए दक ससा करना िनजहत ं वि्‍ क ह,ै एतद्द्वारा, भारत सरकार, जित्त ंं्ाल (रािस्ट् ि जिभाग) की अजधसूचना संख् ा 19/2019-सींा िुल् क, दिनांक 06 िुलाई, 2019, जिसे सा.का.जन. 476(अ), दिनांक 06 िुलाई, 2019 के तहत भारत के रािप्, असाधारण, भाग-II, खंड 3, उप खंड (i) ं प्रकाजित दक ा ग ा था, ं और वगे भी जनम् नजलजखत संिगधन करती ह,ै था:- उतिय अजधसूचना ं, ताजलका ं , क्रं संख् ा 23 और उससे संबंजधत प्रजिजि के जलए, जनम्नजलजखत क्रं संख् ा और प्रजिजि कग प्रजतस्ट्थाजपत दक ा िाएगा, अथाात्: - (1) (2) (3) “23. 49,73,84,85,90, ा 93 (I) एके-203 राइफल के जिजनंााण के उप गग हते ु पुिे, उप-पुिे, इनपुट; (II) उपरगक् त (I) ं उल् लेजखत ंाल के जलए ंिीनरी, दफक्स्ट्चर, गेि, औिार और जिग (III) उपरगक् त (I) और (II) ं उजल्लजखत ंाल के जलए तकनीकी िस्ट्तािेज़। 5905 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. ह अजधसूचना भारती रािप् ं इसके प्रकािन की तारीख से प्रभािी हगगी । [फा. सं. 190354/154/2023- टीवर ू] जिक्रं िानरे, अिर सजचि नगट : ंूल अजधसूचना संख् ा 19/2019-सींा िुल् क, दिनांक 06 िुलाई, 2019, सा.का.जन. संख् ा 476(अ), दिनांक 06 िुलाई, 2019 के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप खंड (i) ं प्रकाजित की गई थी और इसं अंजतं बार अजधसूचना संख् ा 41/2022–सींा िुल् क, दिनांक 13, िुलाई, 2022 सा.का.जन. 573 (अ) दिनांक 13 िुलाई, 2022 के तहत प्रकाजित दक ा ग ा था, के द्वारा संिगधन दक ा ग ा है। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th September, 2023 No. 56/2023-Customs G.S.R. 674(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of the Customs Tariff Act, 1975 (51 of 1975), 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. 19/2019-Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide number G.S.R. 476(E), dated the 6th July, 2019, namely :- In the said notification, in the Table, for Sl. No. 23 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: - (1) (2) (3) “23. 49,73,84, 85, (I) Parts, sub-parts, inputs for use in manufacture of AK- 203 rifle; 90 or 93 (II) Machinery, Fixtures, Gauges, Tools, and Jigs for goods mentioned at (I) above; (III) Technical documentation in respect of goods mentioned at (I) and (II) above”. 2. This notification shall come into force on the date of its publication in the official gazette. [F. No. 190354/154/2023-TRU] VIKRAM WANERE, Under Secy. Note : The principal notification No. 19/2019-Customs, dated the 6th July, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E), dated the 6th July, 2019 and was last amended vide notification No. 41/2022-Customs, dated the 13th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 573(E), dated the 13th July, 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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