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Date: 2015-05-15 Category: Extra Ordinary State: Union Government Country: India

The powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Govt., being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Govt., of India in the Ministry of Finance (Department of Revenue).

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Ministry of Finance, Department of Revenue on May 15, 2015, amends several existing customs and central excise notifications. These amendments are made in exercise of powers conferred by the Customs Act of 1962 and the Central Excise Act of 1944, along with related acts. The amendments primarily relate to updating references and provisions in alignment with the Foreign Trade Policy 2015-2020 and related handbooks. Key Points / Main Content: Customs Notifications Amendments: * Notification 94/96-Customs: * Replaces the definition of "Foreign Trade Policy" with the Foreign Trade Policy 2015-2020. * Revises the definition of "Nominated agencies," including entities like MMTC, HHEC, STC, PEC, STCL Ltd, MSTC Ltd, Diamond India Limited DIL, and authorized banks. * Notification 41/99-Customs: * Updates the reference to "Replenishment Authorisation" to align with paragraph 4.36 of the Foreign Trade Policy, 2015-2020. * Notification 42/99-Customs: * Replaces references to "Diamond Imprest Licences" and "Gem & Jewellery Replenishment Authorisation" with "Replenishment Authorisation for Gems" as per paragraph 4.35 of the Foreign Trade Policy. * Updates the definition of "Foreign Trade Policy" and "Handbook of Procedures" to align with the 2015-2020 policy. * Notification 56/00-Customs: * Updates definitions of "Foreign Trade Policy," "Handbook of Procedures," and "Status holder" to align with the Foreign Trade Policy 2015-2020. * Notification 57/00-Customs: * Replaces references to specific paragraphs (4A.14 and 4A.9). * Updates the definitions of "Foreign Trade Policy," "Handbook of Procedures," and "Nominated agencies." * Notification 60/02-Customs: * Replaces the clause regarding "Replenishment Authorisation for Gems" to align with paragraph 4.35 of the Foreign Trade Policy. * Updates the definition of "Foreign Trade Policy." * Notification 52/03-Customs: * Allows the return of rejected transferred goods between units without duty payment under specific conditions. * Permits inter-unit transfer of goods and services within a group of EOUs/EHTPs/STPs/BTP units with Unit Approval Committee approval. * Allows sharing of infrastructural facilities among EOUs with Commissioner approval, as per Foreign Trade Policy 2015-2020. * Permits EOUs to set up warehousing facilities near ports of export under specific conditions. * Provides fast-track debonding or exit for units not availing duty benefits. * Updates definitions of "Foreign Trade Policy," "Handbook of Procedures," "Nominated agencies," and "Status holder." Central Excise Notifications Amendments: * Notification 22/03-Central Excise: * Allows the return of rejected transferred goods between units without duty payment, following re-warehousing procedures. * Permits inter-unit transfer of goods and services within a group of EOUs/EHTPs/STPs/BTP units with Unit Approval Committee approval. * Allows fast-track debonding or exit for units not availing duty benefits. * Allows sharing of infrastructural facilities among EOUs with Commissioner approval, as per Foreign Trade Policy 2015-2020. * Permits EOUs to set up warehousing facilities near ports of export under specific conditions. * Extends exemption to procurement of spares/components up to 2% of manufactured goods' value for after-sales service. * Updates definitions of "Foreign Trade Policy," "Handbook of Procedures," and "Status holder." * Notification 23/03-Central Excise: * Updates definitions of "Foreign Trade Policy" and "Handbook of Procedures." Impact Analysis: Government of India, Ministry of Finance, Department of Revenue: Impact: Responsible for implementing and enforcing the updated regulations. Action Required: Ensure that all relevant departments and officers are informed of the changes and that systems are updated to reflect the new policies. Exporters and Importers: Impact: Must comply with the updated regulations and procedures to avail of benefits and avoid penalties. Changes in definitions and references may affect eligibility and compliance requirements. Action Required: Review current practices to ensure compliance with the Foreign Trade Policy 2015-2020 and the updated Handbook of Procedures. Update documentation and processes as necessary. Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs), and Biotechnology Parks (BTPs): Impact: Affected by the changes to inter-unit transfers, sharing of infrastructure, and warehousing facilities. Action Required: Review existing agreements and procedures to ensure they align with the new regulations. Seek necessary approvals from the Unit Approval Committee or Commissioner of Customs/Central Excise for inter-unit transfers and infrastructure sharing. Customs and Central Excise Commissioners and Officers: Impact: Responsible for implementing and overseeing the updated procedures and regulations. Action Required: Familiarize themselves with the new provisions and ensure that all assessments and approvals are in accordance with the updated policies. Nominated Agencies: Impact: The definition and scope of nominated agencies have been revised. Action Required: Review the updated definition of nominated agencies and ensure compliance with the new criteria.

Key Entities Referenced

Foreign Trade Policy 2015-2020: A trade policy notified by the Government of India, Ministry of Commerce and Industry, referenced throughout the document as the standard for trade regulations. Ministry of Finance, Department of Revenue: The department within the Indian government responsible for revenue collection and financial regulations; the notifications pertain to this ministry. Customs Act, 1962: An Indian law governing customs duties and regulations; Section 25(1) is referenced as the source of authority for the notifications. Central Excise Act, 1944: An Indian law governing central excise duties; Section 5A(1) is referenced as the source of authority for the notifications. New Delhi: The location where the notification is issued. Handbook of Procedures: A document notified by the Government of India in the Ministry of Commerce and Industry, providing detailed procedures related to trade, and referenced in the notifications. Export Oriented Unit (EOU): An export-oriented business that has benefits, specified in Foreign Trade Policy. Reserve Bank of India: The central bank of India, which authorizes banks to act as nominated agencies in trade-related activities.
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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- 310] ubZ fnYyh] 'kqØokj] ebZ 15] 2015@oS'kk[k 25]1937 No. 310] NEW DELHI, FRIDAY, MAY 15, 2015/VAISAKHA 25, 1937 foÙk ea=ky; ¼jktLo foHkkx½ vf/klwpuk ubZ fnYyh] 15 ebZ] 2015 la- 33@2015&lhek ’kqYd lk-dk-fu- 387¼v½.—lhek “kYq d vf/kfu;e] 1962 ¼1962 dk 52½ dh /kkjk 25 dh mi&/kkjk ¼1½ }kjk iznÙk “kfDr;k sa dk iz;kxs djr s gq,] dUs nz ljdkj] bl ckr l s larq”V gkus s ij fd ,slk djuk tufgr e sa vko“;d gS] ,rn~}kjk funsZ“k nsrh gS fd ;gk a nh xbZ lkj.kh d s dkWye ¼2½ e sa fofufnZ”V Hkkjr ljdkj] foÙk ea=ky; ¼jktLo foHkkx½ dh iRz ;ds vf/klpw uk dk s mDr lkj.kh d s dkWye ¼3½ e sa nh xbZ ifzof”V e sa fofufnZ”V rjhd s l s l’akkfs/kr vFkok iqu% l“a kkfs/kr] tSlk ekeyk gk]s fd;k tk,xk] vFkkZr~ %& lkj.kh Ø- l-a vf/klpw uk l-a vkSj rkjh[k l’akk/s ku ¼1½ ¼2½ ¼3½ 1- 94@96&lhek “kYq d] fnukdWa 16 mDr vf/klpw uk e]sa O;k[;k e]sa& fnlEcj] 1996] [lk-dk-fu- 569 (i) [k.M ([k) dh txg] fuEufyf[kr [k.M dk s izfrLFkkfir ¼v½] fnuk¡d 16 fnlEcj] 1996] fd;k tk;xs k] vFkkZr~ %& “([k) ‘fon“s k O;kikj uhfr’ dk vk“k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa idz kf“kr fon“s k O;kikj uhfr] 2015&2020 l s gAS (ii) [k.M (x) d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk,xk] vFkkZr~ %& 2161 GI/20152 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “(x) ‘ukekfadr ,tfsal;k’sa dk rkRi;Z]& ¼1½ /kkrq ,o a [kfut O;kikj fuxe fyfeVMs ¼,e,eVhlh½; ¼2½ oL= ,o a gFkdj?kk fu;kZr fuxe ¼,p,pbZlh½; ¼3½ jkT; O;kikj fuxe ¼,lVhlh½; ¼4½ Hkkjrh; ifj;kts uk ,o a midj.k fuxe fyfeVMs ¼ihbZlh½; ¼5½ ,lVhlh,y fyfeVMs ; ¼6½ ,e,lVhlh fyfeVMs ; ¼7½ Mk;eMa bfaM;k fyfeVMs ¼Mhvkb,Z y½; ¼8½ fon’sk O;kikj uhfr d s lna HkZ e sa {ks=h; izkf/kdj.k }kjk ukfer ,tfsal;k sa d s :i e sa pkj flrkjk ,DlikVs Z gkÅl jRu ,o a vkHk”wk.k lSDVj l s vkSj fdlh Hkh lSDVj l s ikpWa flrkjk ,DlikVs Z gkÅl l s ekU;rk izkIr dh tk ldrh gS. ¼9½ ukfer ,tsalh d s :i e sa dkbs Z Hkh cSda Hkkjrh; fjtoZ cSda }kjk izkf/kd`r-”. 2- 41@99&lhek ’kqYd] fnukdWa 28 mDr vf/klpw uk e]sa vizSy] 1999 [lk-dk-fu- 289 “ifzØ;kvk sa dh gMSa cqd ¼[k.M&I½ d s iSjk 4d-28 e sa mfYyf[kr iqu%ifwrZ ¼v½] fnukWda 28 vizSy] 1999] izkf/kdj.k dk vFkZ izfØ;kvk sa dh gMSa cqd ¼[k.M&I½ Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; e sa Hkkjr dk jkti=] vlk/kkj.k] Hkkx&I] /kkjk 1 d s }kjk lkoZtfud lpw uk l[a ;k 1@2009&2014] fnukda 27 vxLr] 2009 Hkkjr ljdkj }kjk vf/klfwpr vkSj le;&le; ij ;Fkkl’akkfs/kr izdkf’kr ’kCnk]sa v{kjk sa vkSj vkdWa M+k sa dh txg”, fuEufyf[kr ’kCnk]sa v{kjk sa vkSj vkWdM+k sa dk s izfrLFkkfir fd;k tk;xs k] vFkkZr~:- “Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr Hkkjr dk jkti=] vlk/kkj.k] Hkkx&II] /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr vf/klpw uk l-a01@2015&2020] fnukda 1 viSzy 2015 d s }kjk fon’sk O;kikj uhfr] 2015&2020 d s 4-36 iSjk e sa iqu%ifwrZ izkf/kdj.k mfYyf[kr gS-”. 3- 42@99&lhek ’kqYd] fnukdWa 28 mDr vf/klpw uk e]sa vizSy] 1999] [lk-dk-fu- 290 ¼1½ izkjfaHkd iSjkxzkQ e]sa iSjk 4-4-16 d s rgr tkjh fd; s x, “ghjk ¼v½] fnukWda 28 vizSy] 1999] vxznk; ykblsal fon’sk O;kikj uhfr d s lkFk iSjk 4-4-16-1 i< +sa ;k “jRu ,o a vkHk”wk.k iqu%ifwrZ izkf/kdj.k d s /kkjdk s }kjk izfØ;kvk sa dh gS.M cqd ¼[k.M&I½”, d s iSjkxzkQ 4d-4 e sa mfYyf[kr ’kCnk]s v{kjk sa vkSj vkWdM+k sa dh txg] “fon’sk O;kikj uhfr d s iSjkxzkQ 4-35 e sa mfYyf[kr jRu d s fy, iqu%ifwr Z izkf/kdkj” ’kCnk]sa v{kjk sa vkSj vkWda M+k sa dk s izfrLFkkfir fd;k tk;xs k; (2) O;k[;k e sa ]& ¼d½ [k.M (i) dh txg] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(i) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr fons’k O;kikj uhfr] 2015&2020 l s g;S ¼[k½ [k.M (ii) dh txg fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(ii) ‘izfØ;kvk sa dh gSMa cdq ’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, /kkjk&1 esa izdkf’kr izfØ;kvk sa dh gSMa cqd ¼[k.M&I½ l s gS”; 4- 56@2000&lhek ’kYq d] fnukd¡ mDr vf/klpw uk e]sa O;k[;k e]sa& 5 ebZ] 2000] [lk-dk-fu- 399 (i) [k.M ¼d½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir ¼v½] fnuk¡d 5 ebZ] 2000] fd;k tk;xs k] vFkkZr~ %& “(d) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa idz kf’kr fon’sk O;kikj uhfr] 2015&2020 l s gS-”; (ii) [k.M ¼[k½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “([k) ‘izfØ;kvk sa dh gMSa cdq ’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh lkoZtfud lpw uk l-a01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, /kkjk&1 e sa izdkf’kr izfØ;kvk sa dh gMSa cdq l s gS”; ¼iii½ [k.M (?k) d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk;xs k] vFkkZr~ %& “fon’sk O;kikj uhfr d s lna HkZ e sa fLFkfr /kkjd dk vk’k; gS fd ,d flrkjk ,DikVs Z gkÅl] nk s flrkjk ,DikVs Z gkÅl] rhu flrkjk ,DikVs Z gkÅl] pkj flrkjk ,DikVs Z gkÅl vkSj tSlk Hkh gk]s ik¡p flrkjk ,DikVs Z gkÅl fu;kZrd ekU;rkizkIr gS.”. 5- 57@2000&lhek ’kYq d] fnuk¡d mDr vf/klpw uk e]sa& 8 ebZ] 2000] [lk-dk-fu- 413 ¼I½ izkjfaHkd iSjkxzkQ e]sa ¼v½] fnuk¡d 8 ebZ] 2000] ¼ii½ [k.M ¼d½ e]sa “iSjkxzkQ 4-46”, ’kCn] v{kj vkSj vkdWa M+k sa dh txg “iSjkxzkQ 4d-46” ’kCn] v{kj vkSj vkdWa M+k sa dk s ifzrLFkkfir fd;k tk,xk; ¼ii½ [k.M ¼[k½ e]sa “iSjkxzkQ 4d-9”, ’kCn] v{kj vkSj vkdWa M+k sa dh txg “iSjkxzkQ 4-41” ’kCn] v{kj vkSj vkdWa M+k sa dk s ifzrLFkkfir fd;k tk,xk; ¼iii½ f}rh; ijUrqd dk ykis fd;k tk;xs k; ¼II½ O;k[;k e]sa&4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) [k.M ¼d½ d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(d) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa idz kf’kr fon’sk O;kikj uhfr] 2015&2020 l s gS.”; (ii) [k.M ¼[k½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “([k) ‘ifzØ;kvk sa dh gMSa cqd’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh lkoZtfud lpw uk l-a01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, /kkjk 1 e sa izdkf’kr ifzØ;kvk sa dh gMSa cdq l s gS”; ¼iii½ [k.M (?k) d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(x) ‘ukekfadr ,tfsal;k’sa dk rkRi;Z]& ¼1½ /kkrq ,o a [kfut O;kikj fuxe fyfeVMs ¼,e,eVhlh½; ¼2½ oL= ,o a gFkdj?kk fu;kZr fuxe ¼,p,pbZlh½; ¼3½ jkT; O;kikj fuxe ¼,lVhlh½; ¼4½ Hkkjrh; ifj;kts uk ,o a midj.k fuxe fyfeVMs ¼ihbZlh½; ¼5½ ,lVhlh,y fyfeVMs ; ¼6½ ,e,lVhlh fyfeVMs ; ¼7½ Mk;eMa bfaM;k fyfeVMs ¼Mhvkb,Z y½; ¼8½ fon’sk O;kikj uhfr d s lna HkZ e sa {ks=h; izkf/kdj.k }kjk ukfer ,tfsal;k sa d s :i e sa fdlh Hkh lSDVj l s ikWpa flrkjk ,DlikVs Z gkÅl vkSj pkj flrkjk ,DlikVs Z gkÅl jRu ,o a vkHk’wk.k l s ekU;rkizkIr dh tk ldrh g;S ¼9½ ukfer ,tsalh d s :i e sa dkbs Z Hkh cdSa Hkkjrh; fjtoZ cdSa }kjk izkf/kd`r-”. 6- 60@2002&lhek ’kYq d] fnuk¡d mDr vf/klpw uk e]sa& 7 tuw ] 2002] [lk-dk-fu- 416 ¼1½ [k.M ¼ii½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk;xs k] ¼v½] fnuk¡d 7 tuw ] 2002] vFkkZr~ %& “(ii) fon’sk O;kikj uhfr d s iSjkxzkQ 4-35 d s rgr vkSj mld s vuqlkj tkjh jRu d s fy, iqu%ifwrZ izkf/kdkj; ;k”; ¼2½ O;k[;k d s fy,] fuEufyf[kr O;kk[;k izfrLFkkfir dh tk;xs h] vFkkZr~ %&¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 “O;kk[;k-& bl vf/klpw uk d s iz;kts u d s fy,] ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr fon’sk O;kikj uhfr] 2015&2020 l s gS-”. 7- 52@2003&lhek ’kYq d] fnukd¡ mDr vf/klpw uk e]sa& 31 ekpZ] 2003] [lk-dk-fu- 274 ¼I½ izkjfaHkd iSjkxzkQ e]sa& ¼v½] fnuk¡d 31 ekpZ] 2003] ¼d½ d s mi&iSjk ¼4[k½ d s var e]sa fuEufyf[kr tkMs k+ tk;xs k] vFkkZr~ :- “bl rjg d s LFkkukarfjr eky d s ’kYq d Hkqxrku d s fcuk vLohd`r ekey s esa eyw bdkbZ dk s nwljh bdkbZ }kjk Hkh ykSVk;k tk ldrk gS;”; ¼[k½ mi&iSjk ¼4[k½ d s ckn] fuEufyf[kr mi&iSjk var%LFkkfir fd;k tk;xs k vFkkZr~ %& “¼4[kd½ bZvk;s w ;k b,Z pVhih ;k ,lVhih tSlk Hkh gk]s chVhih bdkbZ;k sa d s legw d s ekey s e sa tk s bZuiqV dUs nz e sa Fkkds NVw izkIr dju s gsrq vkSj] ;k] ifjogu d s ykxr e sa deh vkSj] ;k lpa kyu ykxr vkSj] vU; izHkkoh vkifwrZ J[`a kyk dk s cuk; s j[kuk] eky vkSj lsokvk sa dh bVa j ;fwuV LFkkukarj.k bdkbZ vuqekns u lfefr }kjk ekey&s ekey s d s vk/kkj vuqefr nh tk ldrh gS. ,u,Qb Z dh x.kuk d s iz;kts u d s fy, bZuiqV L=ksr vk;kr d s ekey s esa vkSj fQj fdlh vkSj bdkbZ dk s LFkkukarfjr dju]s LFkkukarfjr eky dh dher bu ekyk sa d s gLrkarj.k bdkb Z d s vken vkSj bu izkIr eky d s cfgokZg d s :Ik e sa fy;k tk;xs k.”; ¼x½ mi&iSjkxzkQ ¼12½ d s var e]sa fuEufyf[kr tkMs +k tk;xs k vFkkZr~ :- “fon’sk O;kikj uhfr 2015&2020 d s iSjk 6-12¼N½ e sa fufnZ’V fu;e vkSj “krk sZa vkSj fo’k;k sa d s vuqlkj mDr vf/kdkjh vk;qDr] lhek ’kYq d ;k vk;qDr] dUs nzh; mRikn “kYq d dh Lohd`fruqlkj] tSlk Hkh ekeyk gk]s bZvk;s w d s <kpa kxr lqfo/kkvk sa d s vknku&iznku dh vuqefr n s ldrk gS.”; ¼?k½ mi&iSjk 12 d s ckn] fuEufyf[kr mi&iSjk tkMs +k tk;xs k vFkkZr~ :- “¼12d½ fu;kZr cna jxkg d s fudV LFkku ij] bZvk;s w ifjlj d s ckgj vkSj fodkl vk;qDr d s vf/kdkj {ks= d s ckgj] bZvk;s w Hk.Mkj.k lqfo/kk, a LFkkfir dju s dk bjknk j[krk gk]s tkfsd fon’skh eky dh fMyhojh d s le; esa deh dju s vkSj vkifwr Z vkn’sk dh vfuf’prrk ij le;&le; l s ;Fkkl’akkfs/kr vf/klpw uk l-a46@2001&lhbZ] ¼,u-Vh-½ fnukda 26 tuw ] 2001 izko/kku dh ’krZ d s rgr dk s ,slk dju s dh vuqefr nh gS.”; ¼II½ iSjk 4 e]sa O;k[;k e]sa [k.M ¼3½ d s ckn] fuEufyf[kr var%LFkkfir fd;k tk;xs k] vFkkZr~ :- “¼4½ dPp s lkeku]] iwtaa hxr eky] bR;kfn] dh vf/kizkfIr ij bdkbZ u s dkbs Z ’kYq d ykHk ugh a mBk;k gS] dk s QkWLV&VªSd vk/kkj ij Mh&ckfsaMxa vFkok ,lVhih ;k b,Z pVhih ;kts uk l s fudklh nh tk ldrh gS.” ¼III½ iSjkxzkQ 13 d s ckn gkus s okyh O;k[;k e]sa& ¼d½ [k.M ¼iii½ d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk,xk] vFkkZr~ %& “(iii) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr fon’sk O;kikj uhfr] 2015&2020 l s gS”; ¼[k½ [k.M ¼vi½ d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk,xk] vFkkZr~ %& “(vi) ‘izfØ;kvk sa dh gMSa cdq ’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh lkoZtfud lpw uk l-a01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, [k.M 1 e sa izdkf’kr izfØ;kvk sa dh gMSa cdq l s gS”; ¼x½ [k.M ¼viii½ d s fy,] fuEufyf[kr [k.M izfrLFkkfir fd;k tk,xk] vFkkZr~ %& “(viii) ‘ukekfadr ,tfsal;k’sa dk rkRi;Z]& ¼1½ /kkrq ,o a [kfut O;kikj fuxe fyfeVMs ¼,e,eVhlh½; ¼2½ oL= ,o a gFkdj?kk fu;kZr fuxe ¼,p,pbZlh½; ¼3½ jkT; O;kikj fuxe ¼,lVhlh½; ¼4½ Hkkjrh; ifj;kts uk ,o a midj.k fuxe fyfeVMs ¼ihbZlh½; ¼5½ ,lVhlh,y fyfeVMs ; ¼6½ ,e,lVhlh fyfeVMs ; ¼7½ Mk;eMa bfaM;k fyfeVMs ¼Mhvkb,Z y½; ¼8½ fon’sk O;kikj uhfr d s lna HkZ e sa {ks=h; izkf/kdj.k }kjk ukfer ,tfsal;k sa d s :i e sa fdlh Hkh lSDVj l s ikWpa flrkjk ,DlikVs Z gkÅl vkSj pkj flrkjk ,DlikVs Z gkÅl jRu ,o a vkHk’wk.k l s ekU;rk izkIr dh tk ldrh gS; ¼9½ ukfer ,tsalh d s :i e sa dkbs Z Hkh cdSa Hkkjrh; fjtoZ cdSa }kjk izkf/kd`r;”; ¼?k½ [k.M ¼xi½ d s fy,] fuEufyf[kr [k.M ifzrLFkkfir fd;k tk,xk] vFkkZr~ %& “fon’sk O;kikj uhfr d s rgr ¼xi½ ^fLFkfr /kkjd^ dk vk’k; d s :Ik e sa ,d flrkjk ,DikVs Z gkÅl] nk s flrkjk ,DlikVs Z gkÅl] rhu flrkjk ,DikVs Z gkÅl] pkj flrkjk ,DikVs Z gkÅl vkSj ikWpa flrkjk ,DikVs Z gkÅl fu;kZrd ekU;rkizkIr gSA ¼M-½ [k.M ¼xii½ e]sa “fon’sk O;kikj uhfr d s iSjk 6-5 vkSj ifzØ;kvk sa dh gMSa cqd [k.M&1 d s iSjk 6-9-1”, d s fy, ’kCnk sa vkSj vkWdMk]+as “fon’sk O;kikj uhfr d s iSjk 6-04 vkSj izfØ;kvk sa dh gMSa cqd d s iSjk 6-10”, ’kCnk sa vkSj vkWdMk a+s dk s izfrLFkkfir fd;k tk;xs k. [Qk-l-a%MhthbZih@,QVhih@23@20014bvZ k;s w ,Ma th,Ma t]s lta ; dqekj, voj lfpo¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 fVIi.k %& 1- eyw vf/klpw uk l-a 94@96&lhek mRikn ’kqYd] fnukda ] 16 fnlEcj] 1996] Hkkjr d s jkti=] vlk/kkj.k] HkkxAA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 569 ¼v½] fnukda 16 fnlEcj] 1996 d s tfj, izdkf’kr gqbZ Fkh] l’kkfs/kr :i e sa vf/klpw uk l-a 84@2007&lhek ’kYq d] fnukda 6 tqykbZ] 2007 l[;k lk-dk-fu- 473 ¼v½] fnukda 6 tqykbZ] 2007 vkSj vfare ckj l’akk/s ku vf/klpw uk l-a 106@2009&lhek’kqYd fnukda 14-09-2009 l[a ;k lk-dk-fu672¼v½ fnukda 14 flrEcj] 2009 d s tfj, idz kf’kr fd;k x;k Fkk ; 2- eyw vf/klpw uk l-a 41@1999&lhek mRikn ’kqYd] fnukda ] 28 vizSy] 1999] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 289 ¼v½] fnukda 28 vizSy] 1999 d s tfj, idz kf’kr gqbZ Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 97@2010&lhek ’kYq d] fnukda 21-10-2010 izdkf’kr la[;k lk-dk-fu- 774 ¼v½] fnukda 21-10-2010 d s tfj, izdkf’kr fd;k x;k Fkk ; 3. eyw vf/klpw uk l-a 42@99&lhek mRikn ’kqYd] fnukda ] 28 vizSy] 1999] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 290 ¼v½] fnukda 28 vizSy] 1999 d s tfj, idz kf’kr gqbZ Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 106@2009&lhek ’kYq d] fnukda 14 flrEcj] 2009 lk-dk-fu- 672 ¼v½] fnukda 14 flrEcj] 2009 d s tfj, idz kf’kr fd;k x;k Fkk ; 4- eyw vf/klpw uk l-a 56@2000&lhek mRikn ’kqYd] fnukda ] 5 ebZ] 2000] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 399 ¼v½] fnukda 5 ebZ] 2000 d s tfj, izdkf’kr gqb Z Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 106@2009&lhek&’kYq d] fnukda 14-09-2009 l[;k lk-dk-fu- 672 ¼v½] fnukda 14-09-2009 d s tfj, idz kf’kr fd;k x;k Fkk ; 5- eyw vf/klpw uk l-a 57@2000&lhek mRikn ’kqYd] fnukda ] 8 ebZ] 2000] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 413 ¼v½] fnukda 8 ebZ] 2000 d s tfj, izdkf’kr gqb Z Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 106@2009&lhek ’kqYd] fnukda 14 flrEcj] -2009 l[;k lk-dk-fu- 672 ¼v½] fnukda 14-09-2009 d s tfj, idz kf’kr fd;k x;k Fkk ; 6- eyw vf/klpw uk l-a 60@2002&lhek mRikn ’kqYd] fnukda ] 7 tuw ] 2002] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 416 ¼v½] fnukda 7 tuw ] 2002 d s tfj, izdkf’kr gbq Z Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 106@2009&lhek ’kYq d] fnukda 14-09-2009 l[;k lk-dk-fu- 672¼v½] fnukda 14-09-2009 d s tfj, idz kf’kr fd;k x;k Fkk ; 7- eyw vf/klpw uk l-a 52@2003&lhek mRikn ’kqYd] fnukda ] 31 ekpZ] 2003] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 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’akk/s ku vf/klpw uk l-a 53@2012&lhek ’kqYd] fnukda 13 flrEcj] 2012 l[;k lk-dk-fu- 684¼v½] fnukda 13 flrEcj] 2012 d s tfj, idz kf’kr fd;k x;k Fkk ; MINISTRTY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th May, 2015 No. 33/2015 - CUSTOMS G.S.R.387 (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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Serial Notification number Amendments number and date (1) (2) (3) 1. 94/96-Customs, dated In the said notification, in the Explanation,- the 16th December,8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1996 [G.S.R 569 (E), (i) for clause (b), the following clause shall be substituted, namely:- dated the 16th “(b) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 December, 1996] 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.” (ii) for clause (c), the following clause shall be substituted, namely: “(c) ‘Nominated agencies’ means,- (1) Metals and Minerals Trading Corporation Limited (MMTC); (2) Handicraft and Handloom Export Corporation (HHEC); (3) State Trading Corporation (STC); (4) Project and Equipment Corporation of India Ltd. (PEC); (5) STCL Ltd; (6) MSTC Ltd; (7) Diamond India Limited (DIL); (8) Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy; (9) any bank as authorised by Reserve Bank of India as Nominated Agency.”. 2. 41/99-Customs, dated In the said notification, for the words, letters and figures “Replenishment the 28th April, 1999 Authorisation referred to in para 4A.28 of the ‘Handbook of Procedures [G.S.R. 289 (E), dated (Volume-I)’ means Handbook of Procedures (Volume-I) notified by the the 28th April, 1999] Government of India in the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 1/2009-2014, dated the 27th August, 2009, as amended from time to time”, the following words, letters and figures shall be substituted, namely: - “Replenishment Authorisation referred to in para 4.36 of the Foreign Trade Policy, 2015 - 2020 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.”. 3. 42/99-Customs, dated In the said notification,- the 28th April, 1999 (1) in the opening paragraph, for the words, letters and figures “Diamond [G.S.R. 290(E), dated Imprest Licences issued under para 4.4.16 read with para 4.4.16.1 of the the 28th April, 1999] Foreign Trade Policy or by the holders of Gem & Jewellery Replenishment Authorisation referred to in Paragraph 4A.4 of the Handbook of Procedures (Volume-I)”, the words, letters and figures “Replenishment Authorisation for Gems referred to in Paragraph 4.35 of the Foreign Trade Policy” shall be substituted; (2) in the Explanation ,— (a) for clause (i), the following clause shall be substituted, namely:— “(i) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 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.”; (b) for clause (ii), the following clause shall be substituted, namely :— “(ii) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015-2020, dated the 1st April, 2015.”.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 4. 56/2000-Customs, In the said notification, in the Explanation,- dated the 5th May, 2000 (i) for clause (a), the following clause shall be substituted, namely:— [G.S.R. 399 (E), dated “(a) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 the 5th May, 2000] 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.”; (ii) for clause (b), the following clause shall be substituted, namely :— “(b) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015-2020, dated the 1st April, 2015.”; (iii) for clause (d), the following clause shall be substituted, namely:— “ ‘Status holder’ means importer recognised as One Star Export House, Two Star Export House, Three Star Export House, Four Star Export House, or as the case may be, Five Star Export House, in terms of the Foreign Trade Policy.”. 5. 57/2000-Customs, In the said notification,- dated the 8th May, (I) in the opening paragraph, 2000, G.S.R. 413 (E), (i) in clause (a), for the word, letter and figures “paragraph 4A.14”, the dated the 8th May, 2000 word, letter and figures “paragraph 4.46” shall be substituted; (ii) in clause (b), for the word, letter and figures “paragraph 4A.9”, the word, letter and figures “paragraph 4.41” shall be substituted; (iii) the second proviso shall be omitted; (II) in the Explanation ,— (i) for clause (a), the following clause shall be substituted, namely:- “(a) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 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.”; (ii) for clause (b), the following clause shall be substituted, namely :— “(b) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015-2020, dated the 1st April, 2015.”; (iii) for clause (c), the following clause shall be substituted, namely:— “(c) ‘Nominated agencies’ means,- (1) Metals and Minerals Trading Corporation Limited (MMTC); (2) Handicraft and Handloom Export Corporation (HHEC); (3) State Trading Corporation (STC); (4) Project and Equipment Corporation of India Ltd. (PEC); (5) STCL Ltd; (6) MSTC Ltd; (7) Diamond India Limited (DIL); (8) Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy; (9) any bank as authorised by Reserve Bank of India as Nominated Agency.”.10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6. 60/2002-Customs, In the said notification,- dated the 7th June, 2002 (1) for clause (ii), the following clause shall be substituted, namely:— [G.S.R. 416 (E), dated “(ii) Replenishment Authorisation for Gems issued under, and in the 7th June, 2002] accordance with, paragraph 4.35 of the Foreign Trade Policy; or”; (2) for the Explanation, the following Explanation shall be substituted, namely: “Explanation.- For the purpose of this notification, ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 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.”. 7. 52/2003-Customs, In the said notification,- dated the 31st (I) in the opening paragraph,- March,2003 [G.S.R. (a) at the end of sub-para (4b), the following shall be added, namely:- 274 (E), dated the 31st “such transferred goods may also be returned by the second unit to the March, 2003] original unit in case of rejection without payment of duty;”; (b) after sub-para (4b), the following sub-para shall be inserted namely :- “(4ba) In respect of a group of EOUs or EHTPs or STPs as the case may be, BTP units which source inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case-to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and then transferred to another unit, then value of the goods so transferred shall be taken as inflow for the unit transferring these goods and as outflow for the unit receiving these goods , for the purpose of calculation of NFE.”; (c) at the end of sub-paragraph (12), the following shall be added, namely :- “The said officer subject to the approval of the Commissioner of Customs or Commissioner of Central Excise, as the case may be, may also allow sharing of infrastructural facilities among EOUs in accordance with and subject to the terms and conditions specified in para 6.12(g) of Foreign Trade Policy 2015-2020.”; (d) after sub-para (12), the following sub-para shall be added, namely :- “(12a) An EOU which intends to set up warehousing facilities outside the EOU premises and outside the jurisdiction of Development Commissioner, at a place near to the port of export, to reduce lead time for delivery of goods overseas and to address unpredictability of supply orders, is permitted to do so subject to the provisions of notification No. 46/2001-CE (N.T.) dated, the 26th June, 2001 as amended from time to time.”; (II) In para 4, in the Explanation, after clause (3), the following shall be inserted, namely :- “(4) unit which has not availed any duty benefit on procurement of raw material, capital goods, etc., may be provided fast track de- bonding or exit from the STP or EHTP scheme.” (III) In the Explanation occurring after paragraph 13,- (a) for clause (iii), the following clause shall be substituted, namely:- “(iii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 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;”; (b) for clause (vi), the following clause shall be substituted, namely :- “(vi) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015-2020, dated the 1st April, 2015;”; (c) for clause (viii), the following clause shall be substituted, namely:- “(viii) ‘Nominated agencies’ means,-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 (1) Metals and Minerals Trading Corporation Limited (MMTC); (2) Handicraft and Handloom Export Corporation (HHEC); (3) State Trading Corporation (STC); (4) Project and Equipment Corporation of India Ltd. (PEC); (5) STCL Ltd; (6) MSTC Ltd; (7) Diamond India Limited (DIL); (8) Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy; (9) Any bank as authorised by Reserve Bank of India as Nominated Agency;”; (d) for clause (xi), the following clause shall be substituted, namely:- “(xi) ‘Status holder’ means importer recognised as One Star Export House, Two Star Export House, Three Star Export House, Four Star Export House or as the case may be, Five Star Export House, in terms of the Foreign Trade Policy;”; (e) in clause (xii), for the words and figures “Para 6.5 of Foreign Trade Policy and Para 6.9.1 of Handbook of Procedure Volume 1”, the words and figures “Para 6.04 of Foreign Trade Policy and Para 6.10 of Handbook of Procedure” shall be substituted. [F.No. DGEP/FTP/23/2014-EOU & G & J] SANJAY KUMAR, Under Secy. Note:- 1. The principal notification No. 94/96-Cus. dated the 16th December, 1996 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R. No. 569 (E), dated the 16th December, 1996, as amended by notification No. 84/2007-Customs, dated the 6th July, 2007 published vide G.S.R. 473 (E), dated the 6th July, 2007 and was last amended by notification No. 106/2009-Cus. dated 14.09.2009 published vide G.S.R. 672 (E), dated the 14th September, 2009; 2. The principal notification No. 41/1999-Customs, dated the 28th April, 1999 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R.289 (E), dated the 28th April, 1999 and was last amended by notification No. 97/2010-Cus. dated 21.10.2010 published vide G.S.R. 774(E), dated the 21st October, 2010; 3. Notification No. 42/99-Customs dated the 28th April, 1999 was published vide G.S.R. 290(E), dated the 28th April, 1999 and was last amended by notification No. 106/2009-Cus dated the 14th September, 2009 published vide G.S.R. 672 (E), dated the 14th September, 2009; 4. The principal notification No. 56/2000-Customs, dated the 5th May, 2000 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 399 (E), dated the 5th May, 2000 and was last amended by notification No. 106/2009-Cus. dated 14.09.2009 published vide G.S.R. 672 (E), dated the 14th September, 2009; 5. The principal notification No. 57/2000-Customs, dated the 8th May, 2000 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 413 (E), dated the 8th May, 2000 and was last amended by notification No. 106/2009-Cus dated the 14th September, 2009 published vide G.S.R. 672(E), dated the 14th September, 2009; 6. The principal notification No. 60/2002-Customs, dated the 7th June, 2002 was published vide G.S.R. 416 (E),12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] dated the 7th June, 2002 and was last amended by notification No. 106/2009-Cus dated 14.09.2009 published vide G.S.R. 672 (E), dated the 14th September, 2009; 7. The principal notification No. 52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 274 (E), dated the 31st March, 2003, was last amended by notification No. 53/2012-Customs, dated the 13th September, 2012 published vide G.S.R. 684 (E), dated 13th September, 2012; vf/klwpuk ubZ fnYyh] 15 ebZ] 2015 la-28@2015&dsUnzh; mRikn “kqYd lk-dk-fu-388¼v½.- vfrfjDr mRikn ’kqYd ¼fo’ks”k egRo d s lkeku½ vf/kfu;e 1957 ¼1957 dk 58½ dh /kkjk 3 dh mi/kkjk ¼3½ vkSj vfrfjDr mRikn ’kYq d ¼oL= ,o a oL= fufeZr oLrq,½a] vf/kfu;e 1978 ¼1978 dk 40½ dh /kkjk 3 dh mi&/kkjk ¼3½ d s lkFk ifBr] dUs nzh; mRikn ’kYq d vf/kfu;e] 1944 ¼1944 dk 1½ dh /kkjk 5d dh mi&/kkjk ¼1½ d s }kjk iznÙk ’kfDr;k sa dk iz;kxs djr s g,q dUs nz ljdkj] bl ckr l s larq’V gksr s g,q fd lkotZ fud fgr e sa ,slk djuk vko’;d gS] ,rn~}kjk fun’sk nsrh gS fd Hkkjr ljdkj] foÙk ea=ky; ¼jktLo foHkkx½ dh izR;ds vf/klpw uk] ftUg sa ,rf’eu Ik’pkr~ nh xbZ lkj.kh dh ifzof’V ¼2½ e sa fn;k x;k gS] e sa mud s lkeu s lkj.kh dh ifzof”V ¼3½ esa fofufnZ”V rjhd s l s l’akk/s ku rFkk vkx s Hkh l’akk/s ku fd;k tk,xk] vFkkZr~ %& lkj.kh Ø- l-a vf/klpw uk l-a vkSj rkjh[k l’akk/s ku ¼1½ ¼2½ ¼3½ 1- 22@2003&dUs nzh; mRikn ’kqYd] mDr vf/klpw uk e]sa fnukWda 31 ekpZ] 2003 [lk-dk-fu- ¼1½ iSjk 2 e]sa mi&iSjk ¼2[k½ e sa var e sa fuEufyf[kr tkMs +k tk;xs k] vFkkZr~ %& 265 ¼v½] fnukdWa 31 ekpZ] 2003] “mDr vf/kdkjh dk s iwoZ lpw uk vkSj iqu%&Hk.Mkj.k dh izfØ;k dk ikyu djd]s bl rjg d s LFkkukarfjr eky d s ’kYq d Hkqxrku d s fcuk vLohd`r ekey s e sa ewy bdkbZ dk s nwljh bdkbZ }kjk Hkh ykSVk;k tk ldrk gS-”; ¼2½ iSjk 2[k d s ckn] fuEufyf[kr iSjk var%LFkkfir fd;k tk;xs k vFkkZr~ %& “¼2x½ bZvk;s w ;k bZ,pVhih ;k ,lVhih ;k tSlk Hkh gk]s chVhih bdkbZ;k sa d s legw d s ekey s e sa tk s bZuiqV dUs nz esa Fkkds NVw izkIr dju s gsrq vkSj] ;k ifjogu d s ykxr e sa deh vkSj vU; lpa kyu ykxr vkSj] vU; izHkkoh vkifwrZ J[`a kyk dk s cuk; s j[kuk] eky vkSj lsokvk sa dh bVa j ;fwuV LFkkukarj.k bdkbZ vuqekns u lfefr }kjk ekey&s ekey s d s vk/kkj ij vuqefr nh tk ldrh gS. ,u,QbZ dh x.kuk d s iz;kts u d s fy, bZuiqV L=ksr vk;kr d s ekey s es a vkSj fQj fdlh vkSj bdkb Z dk s LFkkukarfjr dju]s LFkkukarfjr eky dh dher bu ekyk sa d s gLrkarj.k bdkbZ d s vken vkSj bu izkIr eky d s cfgokgZ d s :Ik e sa fy;k tk;xs k.”; ¼3½ iSjk 8 e]sa O;k[;ku e]sa [k.M ¼3½ d s ckn] fuEufyf[kr var%LFkkfir fd;k tk;xs k] vFkkZr~ :- “¼4½ dPp s lkeku]] iwWtaa hxr eky] bR;kfn] dh vf/kizkfIr ij bdkbZ u s dkbs Z “kqYd ykHk ugh a mBk;k gS] dk s QkWLV&VªSd vk/kkj ij Mh&ckfsaMxa vFkok ,lVhih ;k b,Z pVhih ;kts uk l s fudklh nh tk ldrh gS.” ¼4½ iSjk 9 e]sa var e sa fuEufyf[kr tkMs +k tk;xs k] vFkkZr~ %& “fon’sk O;kikj uhfr 2015&2020 d s iSjk 6-12¼N½ e sa fufnZ”V fu;e vkSj ’krk sZa vkSj fo”k;k sa d s vuqlkj mDr vf/kdkjh vk;qDr] lhek ’kYq d ;k vk;qDr] dUs nzh; mRikn ’kYq d dh Lohd`fruqlkj] tSlk Hkh ekeyk gk]s bvZ k;s w d s <kpa kxr lqfo/kkvk sa d s vknku&iznku dh vuqefr n s ldrk gS.”; ¼5½ iSjk 9 d s ckn fuEufyf[kr iSjk var%LFkkfir fd;k tk;xs k] vFkkZr~ %& “9d fu;kZr cna jxkg d s fudV LFkku ij] bZvk;s w ifjlj d s ckgj vkSj fodkl vk;qDr d s vf/kdkj {ks= d s ckgj] bZvk;s w Hk.Mkj.k lfqo/kk, a LFkkfir dju s dk¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 bjknk j[krk gk]s tkfsd fon’skh eky dh fMyhojh d s le; e sa deh dju s vkSj vkifwrZ vkn’sk dh vfuf’prrk ij le;&le; l s ;Fkkl’akkfs/kr vf/klpw uk l-a 46@2001&lhbZ] ¼,u-Vh-½ fnukda 26 tuw ] 2001 izko/kku dh “krZ d s rgr dk s ,slk dju s dh vuqefr nh gS.”; ¼6½ iSjk 10d e]sa [k.M ¼i½ d s ckn] fuEufyf[kr [k.M var%LFkkfir fd;k tk;xs k] vFkkZr~ %& “¼id½ fcØh lsok d s ckn lsok d s mí’s; d s fy, ,d gh iszf”kr ;k [kjhnnkj dh vkifwrZ d s fy, fiNy s o’kZ d s nkSjku fufeZr oLrqvk sa d s eYw ; d s 2% rd MhVh, e sa fudklh dk]s fufgr NVw iqtksZ a ;k ?kVdk sa dh vf/kizkfIr dju s d s fy, ykx w gkxs h. yfsdu fon’sk O;kikj uhfr 2015&2020 d s iSjk 6-08¼d½ e sa fu/kkZfjr ’kYq d dh fj;k;r nj ij MhVh, fcØh d s fy, bdkbZ d s lexz ik=rk d s Hkhrj ,slh fudkfl;k Wa ,d ykx w ’kqYd d s Hkqxrku ij MhVh, e sa fudklh nh tk ldrh g.Sa”; ¼7½ iSjkxzkQ 13 d s Ik’pkr~ gkus s okyh O;k[;k e]sa& ¼d½ [k.M ¼iii½ d s fy,] fuEufyf[kr [k.M dk s izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(iii) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr fon’sk O;kikj uhfr] 2015&2020 l s gAS ¼[k½ [k.M ¼vi½ d s fy,] fuEufyf[kr [k.M dk s ifzrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(vi) ‘izfØ;kvk sa dh gMSa cdq ’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh lkoZtfud lpw uk l-a 01@2015&2020 d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, /kkjk 1 e sa izdkf’kr izfØ;kvk sa dh gMSa cqd l s gS”; ¼x½ [k.M ¼x½ ds fy,] fuEufyf[kr [k.M dk s izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “¼x½ fon’sk O;kikj uhfr d s lna HkZ e sa ^fLFkfr /kkjd^ dk vk’k; d s :Ik e sa ,d flrkjk ,DikVs Z gkÅl] nk s flrkjk ,DikVs Z gkÅl] rhu flrkjk ,DikVs Z gkÅl] pkj flrkjk ,DikVs Z gkÅl ;k tSlk Hkh gk]s ikpWa flrkjk ,DikVs Z gkÅl fu;kZrd ekU;rkizkIr gS;”; ¼?k½ [k.M ¼xii½ e]sa “fon’sk O;kikj uhfr d s iSjk 6-5 vkSj izfØ;kvk sa dh gMSa cdq [k.M&1 d s iSjk 6-9-1”, d s fy, ’kCnk sa vkSj vkWdMk]+as “fon’sk O;kikj uhfr d s iSjk 6-04 vkSj izfØ;kvk sa dh gSMa cqd d s iSjk 6-10”, ’kCnk sa vkSj vkWdMk a+s dk s izfrLFkkfir fd;k tk;xs k. 2- 23@2003&dUs nzh; mRikn ’kqYd] mDr vf/klpw uk e]sa fnukWda 31 ekpZ] 2003 [lk-dk-fu- iSjkxzkQ 3 d s Ik’pkr~ gkus s okyh O;k[;k I e]sa& 266 ¼v½] fnukdWa 31 ekpZ] 2003] ¼d½ [k.M (ii) d s fy;]s fuEufyf[kr [k.M dk s izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(ii) ‘fon’sk O;kikj uhfr’ dk vk’k; Hkkjr ljdkj] okf.kT; vkSj m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh vf/klpw uk l-a 01@2015&2020] d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&II, /kkjk 3] mi&/kkjk ¼ii½ e sa izdkf’kr fon’sk O;kikj uhfr] 2015&2020 l s gS”; ¼[k½ [k.M (v) d s fy,] fuEufyf[kr izfrLFkkfir fd;k tk;xs k] vFkkZr~ %& “(v) ‘izfØ;kvk sa dh gSMa cqd’ dk vk’k; Hkkjr ljdkj] okf.kT; ,o a m|kxs ea=ky; }kjk vf/klfwpr fnukda 1 viSzy] 2015 dh lkoZtfud lpw uk l-a 01@2015&2020 d s rgr Hkkjr d s jkti=] vlk/kkj.k] Hkkx&I, /kkjk 1 e sa izdkf’kr izfØ;kvk sa dh gMSa cqd l s gS;”. [Qk-l-a%MhthbZih@,QVhih@23@2014&bZvk;s w ,Ma th,Ma t]s lta ; dqekj, voj lfpo14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] fVIi.k %& ¼1½ eyw vf/klpw uk l-a 22@2003&dUs nzh; mRikn ’kYq d] fnukda ] 31 ekpZ] 2003] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 265 ¼v½] fnukda 31 ekpZ] 2003 d s tfj, izdkf’kr gqbZ Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 25@2009&dUs nzh; mRikn ’kqYd] fnukda 14-09-2009 l[;k lk-dk-fu- 6730 ¼v½] fnukda 14 flrEcj] 2009 d s tfj, izdkf’kr fd;k x;k Fkk ; ¼2½ eyw vf/klpw uk l-a 23@2003&dUs nzh; mRikn ’kYq d] fnukda ] 31 ekpZ] 2003] Hkkjr d s jkti=] vlk/kkj.k] Hkkx AA] [k.M 3 ¼i½ e sa l[a ;k lk-dk-fu- 266 ¼v½] fnukda 31 ekpZ] 2003 d s tfj, izdkf’kr gqbZ Fkh vkSj ble sa vfare ckj l’akk/s ku vf/klpw uk l-a 18@2014&dUs nzh; mRikn ’kqYd] fnukda 11-07-2014 l[;k lk-dk-fu- 449 ¼v½] fnukda 11 tqykbZ] 2014 d s tfj, idz kf’kr fd;k x;k FkkA NOTIFICATION New Delhi, the 15th May, 2015 No. 28/2015 - CENTRAL EXCISE G.S.R. 388(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 (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Serial Notification number Amendments number and Date (1) (2) (3) 1. 22/2003- Central In the said notification,- Excise, dated the 31st (1) in para 2, in sub-para (2b), the following shall be added at the end, namely :- March, 2003 [G.S.R. “such transferred goods may also be returned by the second unit to the original 265 (E), dated the 31st unit in case of rejection without payment of duty after giving prior intimation to March, 2003] the said officer and by following the re-warehousing procedure.”; (2) after para 2B, the following para shall be inserted namely:- “(2C) In respect of a group of EOUs or EHTPs or STPs or as the case may be, BTP units which source inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case- to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and, then, transferred to another unit, then value of the goods so transferred shall be taken as inflow for the unit transferring these goods and as outflow for the unit receiving these goods , for the purpose of calculation of NFE.”; (3) in para 8, in the Explanation, after clause (3), the following shall be inserted namely :- “(4) unit which has not availed any duty benefit on procurement of raw material, capital goods, etc., may be provided fast track de-bonding or exit from the STP or EHTP scheme.”; (4) in para 9, the following shall be added at the end, namely :- “The said officer subject to the approval of the Commissioner of Customs or Commissioner of Central Excise, as the case may be, may also allow sharing of infrastructural facilities among EOUs in accordance with and subject to the terms¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 15 and conditions specified in para 6.12(g) of Foreign Trade Policy 2015-2020.”; (5) after para 9, the following para shall be inserted, namely :- “9A An EOU which intends to set up warehousing facilities outside the EOU premises and outside the jurisdiction of Development Commissioner, at a place near to the port of export, to reduce lead time for delivery of goods overseas and to address unpredictability of supply orders, is permitted to do so subject to the provisions of notification No. 46/2001-CE (N.T.) dated the 26th June, 2001as amended from time to time.”; (6) in para 10A, after clause (i), the following clause shall be inserted namely :- “(ia) the exemption contained herein shall also apply to procurement of spares or components, upto 2% of the value of manufactured articles, cleared into DTA, during the preceding year, for supply to the same consignee or buyer for the purpose of after-sale service. The same can be cleared in DTA on payment of applicable duty but such clearances shall be within the overall entitlement of the unit for DTA sale at concessional rate of duty as prescribed in Para 6.08 (a) of Foreign Trade Policy 2015-2020.”; (7) in the Explanation occurring after paragraph 13,- (a) for clause (iii), the following clause shall be substituted, namely:- “(iii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 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;”; (b) for clause (vi), the following clause shall be substituted, namely :- “(vi) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015- 2020, dated the 1st April, 2015;”; (c) for clause (x), the following clause shall be substituted, namely:- “(x) ‘Status holder’ means importer recognised as One Star Export House, Two Star Export House, Three Star Export House, Four Star Export House or as the case may be, Five Star Export House, in terms of the Foreign Trade Policy;”; (d) in clause (xi), for the words and figures “Para 6.5 of Foreign Trade Policy and Para 6.9.1 of Handbook of Procedure Volume 1”, the words and figures “Para 6.04 of Foreign Trade Policy and Para 6.10 of Handbook of Procedure” shall be substituted. 2. 23/2003- Central In the said notification,- Excise, dated the 31st in Explanation I occurring after paragraph 3,- March, 2003 [G.S.R. (a) for clause (ii), the following clause shall be substituted, namely:- 266 (E), dated the 31st “(ii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020 notified March, 2003] 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;”; (b) for clause (v), the following clause shall be substituted, namely :- “(v) ‘Handbook of Procedures’ means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1, vide Public Notice No. 01/2015- 2020, dated the 1st April, 2015;”. [F.No: DGEP/FTP/23/2014-EOU & G&J] SANJAY KUMAR, Under Secy. Note:- (1) 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 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 25/2009-CE dated 14.09.2009 published vide G.S.R. 673 (E), dated the 14th September, 2009 ; (2) The principal notification No. 23/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the 31st March, 2003 and last amended by notification No. 18/2014-CE dated 11.07.2014 published vide G.S.R. 449 (E), dated the 11th July, 2014. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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