The Central Govt, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Govt. of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 52-2003-Customs, dated the 31th March, 2003.

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- 313] ubZ fnYyh] lkseokj] ebZ 25] 2015@T;s"B 4] 1937 No. 313] NEW DELHI, MONDAY, MAY 25, 2015 /JYAISTHA 4, 1937 foÙk ea=ky; ¼jktLo foHkkx½ vf/klwpuk ubZ fnYyh] 25 ebZ] 2015 la- 34@2015&lhek 'kqYd lk-dk-fu- 418¼v½-&lhek “kYq d vf/kfu;e] 1962 ¼1962 dk 52½ dh /kkjk 25 dh mi/kkjk ¼1½ d s vrxa Zr iznÙk “kfDr;k sa dk iz;kxs djr s gq,] dUs nz ljdkj] bl ckr l s larq’V gksr s gq, fd ,slk djuk lkoZtfud fgr e sa vko“;d g]S ,rn~}kjk Hkkjr ljdkj d s jkti=] vlk/kkj.k Hkkx&II] [k.M 3] mi&[k.M ¼i½ l[a ;k lk-dk-fu- 274 ¼v½] e sa izdkf“kr] fnukda 31 ekpZ] 2003 dk s idz kf“kr Hkkjr ljdkj] iwoZ foÙk ea=ky; vkSj dia uh ekeyk sa ¼jktLo foHkkx½] dh vf/klpw uk l-a 52@2003&lhek “kYq d] fnukda 31 ekpZ] 2003] e sa fuEufyf[kr iqu% l“a kk/s ku fd;k tk;xs k] vFkkZr~ %& mDr vf/klpw uk e]sa& ¼d½ izkjfaHkd iSjkxzkQ e]sa& ¼i½ “krZ ¼3½ e]sa [k.M ¼?k½ e]sa mi&[k.M ¼I½ e]sa en ¼i½ vkSj ¼ii½ d s fy,] fuEufyf[kr enk sa dk s izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(i) itwa hxr eky dh n“kk e]sa ;fn mDr vf/kdkjh larq’V ugh a gksrk gS fd ,sl s eky dk] vueq fr&i= ¼,yvkis h½ dh oS/k le;ko/kh d s Hkhrj laLFkkfir fd;k x;k gS ;k fQj ;fwuV d s Hkhrj mi;kxs dj fy;k x;k gS; (ii) itwa hxr eky l s fHkUu eky dh n“kk e]sa ;fn mDr vf/kdkjh larq’V ugh a gksrk gS fd ,sl s eky dk]s vuqefr&i= dh oS/k le;kof/k d s Hkhrj Hkkjr l s ckgj fu;kZr d s fy, mRiknu ;k eky dh ids fstxa d s lna Hk Z e]sa mi;kxs fd;k x;k gS ;k ?kjys w [kir e sa mldh fudklh dh xbZ gS;”; (ii) “krZ ¼8½ d s fy,] fuEufyf[kr “krZ ifzrLFkkfir fd;k tk;xs k] vFkkZr~%& ^^¼8½ mDr vf/kdkjh d s larq’V gkus s dh n“kk e]sa itwwa hxr eky] dPpk eky] miHkkTs ;] iqtk]sZa fofufeZr eky] izlaLd`r ;k iSdts ] vkSj LØiS ;k [kjkc ;k vo“k’sk ;k cds kj oLrvq k sa d s ekey s e sa “kqYd mn~xzkg; ugh a gkxs k] ;fwuV d s Hkhrj lhek“kqYd izkf/kdkjh dk s lfwpr dju s ds ckn fou’V fd;k x;k gk s vFkok ;fwuV l s ckgj lhek“kqYd izkf/kdkjh l s vuqefr fou’V fd;k x;k gk;s Ck“krsZ lkus ]s pkna h] IyfsVue] ghj]s dherh vkSj v)Z dherh iRFkjk sa d s fofuekZ.k vkSj fu;kZr e sa yxh ;fwuV d s ekeyk sa e sa ;g “krZ ykx w ugh a gkxs h.”; 2313 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ¼[k½ iSjkxzkQ 13 e]sa O;k[;k e]sa [k.M ¼xiv½ d s ckn] fuEufyf[kr [k.M var%LFkkfir fd;k tk;xs k] vFkkZr~ %& “(xv) Hkkjr ljdkj }kjk vf/klfwpr okf.kT; vkSj m|kxs ea=ky; es a izdkf“kr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II] /kkjk 3] mi&/kkjk ¼ii½ d s }kjk vf/klpw uk l-a 01@2015&2020] fnukda 1 viSzy] 2015 e sa “vuqefr&i= ¼,yvkis h½” dk ogh tk s vFkZ fon“s k O;kikj uhfr 2015&20 d s v/;k; 6 e sa fufnZ’V gSA [Qk- l-a MhthbZih@,QVhih@23@20014 bZvk;s w ,Ma th,Ma t]s lta ; dqekj] voj lfpo fVIi.k %& eyw vf/klpw uk l-a 52@2003&lhek “kqYd] fnukda ] 31 ekpZ] 2003] Hkkjr d s jkti=] vlk/kkj.k] Hkkx II] [k.M 3] mi&[k.M ¼i½ e sa l[a ;k lk-dk-fu- 274 ¼v½] fnukda 31 ekpZ] 2003 d s tfj, izdkf“kr gqbZ Fkh vkSj ble sa vfare ckj l“a kk/s ku vf/klpw uk l-a 33@2015&lhek “kYq d] fnukda 15 ebZ] 2015 }kjk lk-dk-fu- 387¼v½] fnukda 15 ebZ] 2015 d s tfj, idz kf“kr fd;k x;k FkkA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th May, 2015 No. 34/2015-CUSTOMS G.S.R. 418(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 in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 52/2003- Customs, dated the 31th March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 274 (E), dated the 31st March, 2003, namely:— In the said notification,- (a) in the opening paragraph,- (i) in condition (3), in clause (d), in sub-clause (I), for items (i) and (ii), the following items shall be substituted, namely:- “(i) in the case of capital goods, such goods are not proved to the satisfaction of the said officer to have been installed or otherwise used within the unit, within the period of validity of the Letter of Permission (LoP); (ii) in the case of goods other than capital goods, such goods as are not proved to the satisfaction of the said officer to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumption within the period of validity of the Letter of Permission (LoP);”; (ii) for condition (8), the following condition shall be substituted, namely:- “(8) Subject to the satisfaction of the said officer, duty shall not be leviable in respect of capital goods, raw material, consumables, spares, goods manufactured, processed or packaged, and scrap or waste or remnants or rejects are destroyed within the unit after intimation to Customs authorities or destroyed outside the unit with permission of Customs authorities: Provided that this condition shall not apply in case of unit engaged in manufacture and export of gold, silver, platinum, diamond, precious and semi precious stones.”; (b) in paragraph 13, in Explanation, after clause (xiv), the following clause shall be inserted, namely:- “ (xv) “Letter of Permission (LoP)” has the same meaning as assigned in Chapter 6 of the Foreign Trade Policy 2015-20 notified by the Government of India in the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015-2020, dated the 1st April, 2015.”. [F. No. DGEP/FTP/23/2014-EOU & G&J] SANJAY KUMAR, Under Secy. Note : The principal notification no. 52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of India, Extraordinary, Part–II, Section 3, sub-section (i) vide number G.S.R 274 (E), dated the 31st March, 2003, and last amended by notification No. 33/2015-Customs, dated the 15th May, 2015, published vide number G.S.R 387 (E) dated the 15th May, 2015.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 vf/klwpuk ubZ fnYyh] 25 ebZ] 2015 la- 30@2015&dsUnzh; mRikn 'kqYd lk-dk-fu- 419¼v½-&vfrfjDr mRikn “kYq d ¼fo“k’sk egRo d s eky½ vf/kfu;e] 1957 ¼1957 dk 58½ dh /kkjk 3 dh mi&/kkjk ¼3½ vkSj vfrfjDr mRikn “kYq d ¼oL= ,o a oL= fufeZr oLr,q ½aa] vf/kfu;e] 1978 ¼1978 dk 40½ dh /kkjk 3 dh mi&/kkjk ¼3½ d s lkFk ifBr dUs nzh; mRikn “kqYd vf/kfu;e] 1944 ¼1944 dk 1½ dh /kkjk 5d dh mi&/kkjk ¼1½ d s rgr iznÙk “kfDr;k sa dk iz;kxs djrs gq,] dUs nz ljdkj] bl ckr ij larq’V gksr s gq, fd lkotZ fud fgr e sa ,slk djuk vko“;d g]S ,rn~}kjk Hkkjr ljdkj] iwoZ foÙk ea=ky; vkSj dia uh ekeyk sa ¼jktLo foHkkx½ dh vf/klpw uk l-a 22@2003&dUs nzh; mRikn “kqYd] fnukda 31 ekpZ] 2003 e sa izdkf“kr fd;k x;k Fkk] dk s Hkkjr dh vf/klpw uk] Hkkx&II, /kkjk 3 ¼i½ lk-dk-fu- 265 ¼v½] fnukda 31 ekpZ] 2003 d s varxZr fuEufyf[kr l“a kk/s ku fd;k tk,xk] vFkkZr~ %& mDr vf/klpw uk e]sa& ¼d½ izkjfaHkd iSjkxzkQ e]sa “krZ ¼4½ e]sa [k.M ¼d½ e]sa mi&[k.M ¼i½ vkSj ¼ii½ d s fy,] fuEufyf[kr mi&[k.Mk sa dk s izfrLFkkfir fd;k tk,xk] vFkkZr ~ %& “(i) itwa hxr eky dh n“kk e]sa ;fn mDr vf/kdkjh larq’V ugh a gksrk g S fd ,sl s eky dk] vueq fr&i= ¼,yvkis h½ dh oS/k le;ko/kh d s Hkhrj laLFkkfir fd;k x;k gS ;k fQj mi;kxs drkZ m|kxs d s Hkhrj mi;kxs dj fy;k x;k g;S (ii) itwa hxr eky l s fHkUu eky dh n“kk e]sa ;fn mDr vf/kdkjh larq’V ugh a gksrk g S fd ,sl s eky dk]s vuqefr&i= dh oS/k le;kof/k d s Hkhrj Hkkjr l s ckgj fu;kZr d s fy, mRiknu ;k eky dh ids fstxa d s lna Hk Z e]sa mi;kxs fd;k x;k gS ;k ?kjys w [kir e sa mldh fudklh dh xbZ gS;”; ¼[k½ iSjkxzkQ 3 e]sa [kMa ¼iii½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~%& ^^¼iii½ itwwa hxr eky] dPpk eky] miHkkTs ;] iqtk]sZa fofufeZr eky] izlaLd`r ;k idS ts ] vkSj LØSi ;k [kjkc ;k vo“k’sk ;k cds kj oLrq,]a lhek“kqYd izkf/kdkjh dk s lfwpr djus d s ckn ;fwuV ds Hkhrj fou’V g,q gk sa vFkok lhek“kYq d izkf/kdkjh d s vuqefr l s ;fwuV d s ckgj fou’V g,q gk:as c“krsZ fd fouh“kh d s ckn vof“k’V] vo“k’sk ;k LØis dh] ;fn ?kjys w VSfjQ {ks= e sa fudklh gksrh gS] rk s ,sl s eky ij ykx w “kqYd yxk;k tk;xs k: c“krsZ fd vkx s ;g izko/kku lkus k] pkna h] IyfsVue] ghj]s dherh vkSj v)Z dherh iRFkjk sa ij ykx w ugh a gkxs k.”; ¼x½ iSjkxzkQ 13 e]sa O;k[;k e]sa [k.M ¼xiii½ d s ckn] fuEufyf[kr [k.M var%LFkkfir fd;k tk;xs k] vFkkZr~ %& “(xv) Hkkjr ljdkj }kjk vf/klfwpr okf.kT; vkSj m|kxs ea=ky; e sa izdkf“kr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II] /kkjk 3] mi&/kkjk ¼ii½ d s }kjk vf/klpw uk l-a 01@2015&2020] fnukda 1 viSzy] 2015 e sa “vuqefr&i= ¼,yvkis h½” dk ogh vFkZ gS tk s fon“s k O;kikj uhfr 2015&20 d s v/;k; 6 e sa fufnZ’V gAS [Qk-l-a MhthbZih@,QVhih@23@2014&bZvk;s w ,Ma th ,Ma t]s lta ; dqekj] voj lfpo fVIi.k %& eyw vf/klpw uk l-a 22@2003&dUs nzh; mRikn] fnukda ] 31 ekpZ] 2003] Hkkjr d s jkti=] vlk/kkj.k] Hkkx II] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 265 ¼v½] fnukda 31 ekpZ] 2003 vkSj vfare ckj l“a kkfs/kr vf/klpw uk l-a 28@2015&dUs nzh; mRikn] fnukda 15 ebZ] 2015 }kjk l[;k lk-dk-fu- 388¼v½] fnukda 15 ebZ] 2015 d s tfj, izdkf“kr fd;k x;k FkkA NOTIFICATION New Delhi, the 25th May, 2015 No. 30/2015-CENTRAL EXCISE G.S.R. 419(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), 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 in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 22/2003-Central Excise, dated the 31st March, 2003, published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R 265 (E), dated the 31st March, 2003, namely:—4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] In the said notification,- (a) in the opening paragraph, in condition (4), in clause (a), for sub-clauses (i) and (ii), the following sub-clauses shall be substituted, namely:- “(i) in the case of capital goods, such goods are not proved to the satisfaction of the said officer to have been installed or otherwise used within the user industry, within the period of validity of the Letter of Permission (LoP); (ii) in the case of goods other than capital goods, such goods as are not proved to the satisfaction of the said officer to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumption within the period of validity of the Letter of Permission (LoP);”; (b) in paragraph 3, for clause (iii), the following clause shall be substituted, namely:- “(iii) capital goods, raw material, consumables, spares, goods manufactured, processed or packaged, and scrap or waste or remnants or rejects are destroyed within the unit after intimation to Customs authorities or destroyed outside the unit with permission of Customs authorities: Provided that the remnants, remains or scrap after such destruction, if cleared into Domestic Tariff Area, applicable duty shall be levied on such goods: Provided further that this provision shall not apply to gold, silver, platinum, diamond, precious and semi precious stones.”; (c) in paragraph 13, in Explanation, after clause (xiii), the following clause shall be inserted, namely:- “ (xiv) “Letter of Permission (LoP)” has the same meaning as assigned in Chapter 6 of the Foreign Trade Policy 2015-20 notified by the Government of India in the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015-2020, dated the 1st April, 2015.”. [F. No. DGEP/FTP/23/2014-EOU & G&J] SANJAY KUMAR, Under Secy. Note:- The principal notification No. 22/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 28/2015-CE dated the 15th May, 2015, published vide number G.S.R. 388(E), dated the 15th May, 2015. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.