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Date: 27-Apr-2023 Category: Extra Ordinary State: Union Government Country: India

Seeks to amend notification Nos 11 and 12 of Customs 2022

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 33/2023-Customs, dated April 27, 2023, issued by the Ministry of Finance (Department of Revenue), amends Notifications No. 11/2022-Customs and No. 12/2022-Customs, both dated February 1, 2022. The amendment clarifies the applicability of specified duty rates on goods presented in a manner that attracts Rule 2(a) of the General Rules for the Interpretation of the First Schedule of the Customs Tariff Act, 1975.

Key Changes

  • A proviso is inserted in Notification No. 11/2022-Customs after the table, stating that the duty rate specified in Column (4) of the table will apply even when goods are presented in a manner that attracts Rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, provided that the conditions in column (5) are met.
  • A similar proviso is inserted in Notification No. 12/2022-Customs after the explanation, with the same condition regarding the applicability of duty rates when goods are presented in a manner attracting Rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to fulfilling the conditions in column (5).

Impact Analysis

Stakeholders

  • Consumers: The impact on consumers is indirect but could lead to more stable pricing due to reduced uncertainty in import duties.

Suggested Action Items

  • Seek clarification from customs authorities on any ambiguous cases to ensure compliance.

Key Entities Referenced

Customs Act, 1962: The principal legislation governing customs duties in India. Section 25 empowers the Central Government to grant exemptions from customs duties. Notification No. 11/2022-Customs: A notification issued by the Ministry of Finance (Department of Revenue) on February 1, 2022, related to customs duties, amended by this notification. Notification No. 12/2022-Customs: A notification issued by the Ministry of Finance (Department of Revenue) on February 1, 2022, related to customs duties, amended by this notification. Customs Tariff Act, 1975: The Act that specifies the tariff rates for goods imported into India. The First Schedule contains the classification of goods and applicable duty rates. The General Rules of Interpretation provide guidance on classifying goods. Rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975: A rule that deals with incomplete or unfinished articles, and classifying them as the complete article, or classifying mixtures or combinations of materials or substances as the material or substance which gives them their essential character. Ministry of Finance (Department of Revenue): The government body responsible for formulating and implementing policies related to revenue collection, including customs duties.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27042023-245501 xxxGIDHxxx CG-DL-E-27042023-245501 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.ं 257] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 27, 2023/ििै ाख 7, 1945 No. 257] NEW DELHI, THURSDAY, APRIL 27, 2023/VAISAKHA 7, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 27 अप्रलै , 2023 स.ं 33/2023-सीमािल्ु क सा.का.जन. 319(अ).—सीमािुल्क अजधजनयम, 1962 ( 1962 का 52) की धारा 25 की उपधारा (1) के तहत प्रित िजियों का प्रयोग करत े हुए केन्द्र सरकार, इस बात स े संतुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतिद्वारा, नीच े िी गई सारणी के कॉलम (2) म ें जिर्निदिष्ट जित्त मंत्रालय, (रािस्ट्ि जिभाग) की अजधसूचनाओं में उि सारणी के कॉलम(3) म ें िी गई तत्संबंधी प्रजिजष्ट म ें जिर्निदिष्ट सीमा तक और आग े भी जनम्नजलजखत संिोधन करती ह,ै यथा:- क्रम.सं. अजधसूचना स.ं तथा दिनांक संिोधन (1) (2) (3) 1. अजधसूचना सं. 11/2022 –सीमािुल्क, 1 उि अजधसूचना में, सारणी के पश्चात, जनम्नजलजखत फरिरी, 2022, सा.का.जन (85अ), दिनांक परंतुक को अतं : स्ट्थाजपत दकया िाएगा, यथा 1 फरिरी, 2022 के तहत । ‘‘बिते दक उि सारणी के कॉलम (3) में उजल्लजखत माल के संबंजधत जििरण के समक्ष कॉलम (4) म ें जिजनर्िष्टि कर की िर उस समय भी लागू होगी िब ऐसे 2775 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] माल को इस तरह से प्रस्ट्तुत दकया िा रहा हो दक उस पर सीमािुल्क अजधजनयम, 1975 की प्रथम अनुसूची के व्याख्या संबंधी सामान्द्य जनयमािली के जनयम 2 (क) का प्रािधान लागू होता हो, बिते दक कॉलम (5) में जिजनर्िष्टि संबंजधत िते पूरी होती हों। 2. अजधसूचना स.ं 12/2022 –सीमािुल्क, 1 उि अजधसूचना में, स्ट्पष्टीकरण के पश्चात, जनम्नजलजखत फरिरी, 2022, सा.का जन (86 अ), परंतुक को अतं : स्ट्थाजपत दकया िाएगा, यथा दिनांक 1 फरिरी, 2022 के तहत । ‘‘बिते दक उि सारणी के कॉलम (3) में उजल्लजखत माल के संबंजधत जििरण के समक्ष कॉलम (4) म ें जिजनर्िष्टि कर की िर उस समय भी लागू होगी िब ऐसे माल को इस तरह से प्रस्ट्तुत दकया िा रहा हो दक उस पर सीमािुल्क अजधजनयम, 1975 की प्रथम अनुसूची के व्याख्या संबंधी सामान्द्य जनयमािली के जनयम 2 (क) का प्रािधान लागू होता हो, बिते दक कॉलम (5) में जिजनर्िष्टि संबंजधत िते पूरी होती हों। [फा. स.ं सीबीआईसी-190354/300/2021-टीआरयू अनुभाग-सीबीईसी] रािीि रंिन, अिर सजचि नोट: 1. प्रधान अजधसूचना स.ं 11/2022- सीमािुल्क, दिनांक 1 फरिरी, 2022 को सा. का.जन 85 (अ) दिनांक 1 फरिरी, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड-(i) म ें प्रकाजित दकया गया था। 2. प्रधान अजधसूचना स.ं 12/2022- सीमािुल्क, दिनांक 1 फरिरी, 2022 को सा. का.जन 86 (अ) दिनांक 1 फरिरी, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड-(i) म ें प्रकाजित दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th April, 2023 No. 33/2023-Customs G.S.R. 319(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 makes amendments in the following notifications of the Ministry of Finance (Department of Revenue), specified in Column (2) of the Table below to the extent specified in the corresponding entry in column (3) of the said Table, namely: - S. No. Notification number and Date Amendments (1) (2) (3) 1. Notification No. 11/2022-Customs, dated the In the notification, after the Table, the following proviso 1st February, 2022, vide number G.S.R. shall be inserted, namely:- 85(E), dated the 1st February, 2022. “Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5).”; 2. Notification No. 12/2022-Customs, dated the In the notification, after the Explanation, the following 1st February, 2022, vide number G.S.R. proviso shall be inserted, namely:- 86(E), dated the 1st February, 2022. “Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5).”. [F. No. CBIC-190354/300/2021-TRU Section-CBEC] RAJEEV RANJAN, Under Secy. Note: 1. The principal notification No. 11/2022-Customs, dated the 1st February, 2022 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.85(E), dated the 1st February, 2022. 2. The principal notification No. 12/2022-Customs, dated the 1st February, 2022 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.86(E), dated the 1st February, 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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