The notification No. 22/2024-Customs, issued by the Ministry of Finance, Department of Revenue, exempts Kala Namak rice, when exported out of India, from customs duty exceeding the specified rate.
This notification is effective from April 3, 2024.
Key Changes
Exemption from customs duty is provided for Kala Namak rice falling under tariff item 1006 30 90 of the Customs Tariff Act, 1975.
The applicable duty rate is 'Nil', meaning full exemption from customs duty, subject to conditions.
The exemption is conditional upon exporting through specific customs stations: Varanasi Air Cargo, JNCH, CH Kandla, LCS Nepalgunj Road, LCS Sonauli, or LCS Barhni.
The total quantity of Kala Namak rice exported through these stations collectively must not exceed 1000 metric tonnes.
Exporters must furnish a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow, Uttar Pradesh, certifying the item and quantity of Kala Namak rice to be exported, to the Deputy/Assistant Commissioner of Customs.
Impact Analysis
Impact on Exporters of Kala Namak Rice
Action Item: Exporters should familiarize themselves with the notification's conditions and establish processes to ensure compliance.
Impact on Customs Authorities
Action Item: Customs authorities should issue internal guidelines to ensure proper implementation and monitoring of the notification.
Impact on Director, Agriculture Marketing & Foreign Trade, Lucknow
Action Item: Establish a streamlined process for issuing certificates to exporters, ensuring accuracy and efficiency.
Impact on Consumers
Increased availability: Increased exports may lead to wider availability of Kala Namak rice in international markets.
Key Entities Referenced
Central Government: The issuer of the notification, acting through the Ministry of Finance, Department of Revenue.
Customs Act, 1962: The principal legislation under which the notification is issued, specifically referencing Section 25(1).
Customs Tariff Act, 1975: The legislation that specifies the tariff items and duty rates, with reference to the Second Schedule.
Kala Namak Rice Exporters: The primary beneficiaries and stakeholders affected by the notification.
Varanasi Air Cargo, JNCH, CH Kandla, LCS Nepalgunj Road, LCS Sonauli, LCS Barhni: Designated customs stations through which exports must occur to avail the exemption.
Director, Agriculture Marketing & Foreign Trade, Lucknow, Uttar Pradesh: The authority responsible for issuing certificates verifying the item and quantity of Kala Namak rice to be exported.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
ससीी..जजीी..--डडीी..एएलल..--अअ..--0022004422002244--225533551199
CCGG--DDxLLx--xEEG--I00D22H00x44x22x00 2244--225533551199
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 222] नई दिल्ली, मगं लिार, अप्रलै 2, 2024/चत्रै 13, 1946
No. 222] NEW DELHI, TUESDAY, APRIL 2, 2024/CHAITRA 13, 1946
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 2 अप्रैल, 2024
सख्ं य ा 22/2024-सीमािल्ु क
सा.का.जन. 236(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत
प्रित् त िजतियय का प्रयगग करते ुएए के् र सरकार, इस बात से संतष्टु हगत े ुएए दक ऐसा करना िनजहत म ें आिश्यक है,
एतिद्वारा, नीच े िी गई सारणी के कॉलम (3) म ें उजल्लजखत िस्ट् तओंु , िग दक उक्त सारणी के कॉलम (2) म ें तद्नुरूपी
प्रजिजष्टय में जिजनर्िष्ि ट सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की जद्वतीय अनुसूची की टैररफ मि के अंतगित
आती ह , कग, िब भारत के बाहर उनका जनयाित दकया गया हग, उन पर उक्त जद्वतीय अनुसूची के अंतगति लगाए िाने िाल े
सीमािुल् क से नीचे सारणी के कॉलम (5) में तद्नुरूपी प्रजिजष्ट में जिजनर्िष्टि ितों के अधीन उस हि तक छूट िेती ह ै जिस हि
तक िह उक्त सारणी के कॉलम (4) म ेंतद्नरूु पी प्रजिजष्ट में जिजनर्िष्टि मानक िर से सगं जणत राजि से अजधक हग, यथा: -
सारणी
क्रम सं. टैररफ मि माल का जििरण िर ित ें
(1) (2) (3) (4) (5)
1. 1006 30 90 काला नमक चािल िू्य यदि,
2390 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(क) माल का जनयाित िाराणसी एयर
कागो, िेएनसीएच, सीएच कांडला,
एलसीएस नेपालगंि रगड, एलसीएस
सगनौली या एलसीएस बरहनी म ें
जस्ट्थत सीमा िुल्क स्ट्टेिन के माध्यम स े
दकया गया हग;
(ख) उपयुितिय सीमा िुल्क स्ट्टेिन के
माध्यम से जनयाित दकए गए ऐस े
सामान की कुल मात्रा एक हिार
मीररक टन से अजधक न हग; तथा
(ग) जनयाितक उप- आयतियु सीमािुल्क
अथिा सहायक आयुतिय सीमािुल्क,
िैसा भी मामला हग, कग जनिेिक कृजि
जिपणन तथा जििेि व्यापार, लखनऊ,
उत्तर प्रिेि से एक प्रमाण पत्र प्रस्ट्तुत
करता ह ै जिसमें जनयाित दकए िाने
िाले काला नमक चािल की मि एि ं
मात्रा कग प्रमाजणत दकया गया हग।
2. यह अजधसूचना दिनांक 3 अप्रलै , 2024 से प्रभािी हगगी।
[फा. सं. सीबीआईसी-190354/161/2023-टीआरयू]
अम्रीता टाइटस, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2nd April, 2024
No. 22/2024-Customs
G.S.R. 236(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, on being satisfied that it is necessary in the public interest so to do,
hereby exempts the goods of the description specified in column (3) of the Table below, falling within the tariff
item of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in
column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon
under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the said Table, subject to the conditions specified in the corresponding entry in column (5) of
the said Table, namely: –
TABLE
Sl. Tariff item Description of Rate Conditions
No. goods
(1) (2) (3) (4) (5)
1. 1006 30 90 Kala namak rice Nil If,
(a) Goods are exported through the customs stations,
namely, Varanasi Air Cargo, JNCH, CH Kandla,
LCS Nepalgunj Road, LCS Sonauli or LCS
Barhni;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(b) the total quantity of such goods exported through
the afore-mentioned customs stations taken
collectively, shall not exceed one thousand metric
tonnes; and
(c) the exporter furnishes a certificate to the Deputy
Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be,
from the Director, Agriculture Marketing &
Foreign Trade, Lucknow, Uttar Pradesh, certifying
the item and quantity of Kala namak rice to be
exported.
2. This notification shall come into force on the 3rd day of April, 2024.
[F. No. CBIC-190354/161/2023-TRU]
AMREETA TITUS, Dy. Secy.
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.