CUSTOMS Notification No 37 of 2017 dt 30th June, 2017

 

 

 

Notification no 37/2017 Customs date on 30th June, 2017

 

The extract of CUSTOMS Notification No. 37/2017- CUSTOMS is given below:

 

Notification No. 37/2017-CUSTOMS

 

 

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 37/2017 – Customs

 

New Delhi, the 30th June, 2017

 

G.S.R.            (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 goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table.

 

 

 

 

 

 

 

 

 

 

 

 

TABLE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S.No.

 

Description of Goods

 

 

 

 

Conditions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

 

 

(3)

 

 

 

 

 

 

 

 

 

 

 

 

1

 

Medals

and

decorations

 

 

If imported directly by the Government of India in the

 

 

 

(including medal ribbons)

 

 

Ministry of Defence.

 

 

 

 

 

 

 

 

 

 

 

 

2

 

Personal

effects

of

the

 

If  imported  for  delivery  to  the  next  of  kin  of  such

 

 

persons  on  duty  out  of

 

person if he dies or is wounded, is missing or is taken

 

 

India with the Indian Navy,

 

prisoner of war.

 

 

 

 

 

Army,  or  Air  Force  or

 

 

 

 

 

 

 

 

Central

Para

Military

 

 

 

 

 

 

 

 

Forces

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

Bona   fide

gifts

from

 

If,-

 

 

 

 

 

donors

abroad

 

when

 

(a)  a  certificate  is  produced  from  the  Ministry  of

 

 

imported

 

for

 

the

 

Defence that the said goods are intended solely for the

 

 

maintenance of war graves

 

purpose   of   maintenance

of   war

graves;   and

 

 

by an institution

 

 

 

 

 

(b) the head of the importing institution certifies in each

 

 

 

 

 

 

 

 

 

 

case that the said goods are intended only for the above

 

 

 

 

 

 

 

 

 

 

purpose and shall not be sold or disposed of.

 

 

 

 

 

 

 

 

 

4

 

Imported

stores purchased

 

If,-

 

 

 

 

 

out of bonded stocks lying

 

(a) the imported stores are intended to be supplied free

 

 

in a warehouse

 

 

 

 

 

 

by the Government for use of the crew of a ship of the

 

 

 

 

 

 

 

 

 

 

Coast  Guard  Organisation,  in  accordance  with  their

 

 

 

 

 

 

 

 

 

 

conditions

of

service;

 

 

 

 

 

 

 

 

 

 

(b)  a  shipping  bill  in  the  prescribed  form  has  been

 

 

 

 

 

 

 

 

 

 

presented and the export duties, penalties, rent, interest

 

 

 

 

 

 

 

 

 

 

and other charges payable, in respect of the imported

 

 

 

 

stores

 

have

 

 

been

 

 

paid;

 

 

 

(c) an order for clearance of the imported stores for

 

 

 

taking on board a ship of the Coast Guard Organisation

 

 

 

has

been

made

by

the

proper

officer;

and

 

 

 

(d) the procedure as specified by the Commissioner of

 

 

 

Customs in this behalf is followed.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

Goods  imported

for  trial,

If,-

 

 

 

 

 

 

 

 

 

 

demonstration  or

training

(a)  a  certificate  from  the  Under  Secretary  to  the

 

before any authority under

Government  of  India  in  the  Ministry  of  Defence  is

 

the Ministry of Defence in

produced to the Assistant Commissioner of Customs or

 

the Government of India

Deputy Commissioner of Customs, in each case, that

 

 

 

the  goods  imported  are  for  the  purpose  of  trial,

 

 

 

demonstration or training, and

 

 

 

 

 

 

 

(b) the importer undertakes, in each case, to pay the

 

 

 

duty leviable on such goods (except those which are

 

 

 

certified by the said Under Secretary as having been

 

 

 

consumed  in  the  process  of  trial,  demonstration  or

 

 

 

training) which are not re-exported by him within a

 

 

 

period of two years from the date of importation or

 

 

 

within  such  extended  period  that  the  said  Assistant

 

 

 

Commissioner may allow.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

All goods

 

If,-

 

 

 

 

 

 

 

 

 

 

 

 

(a) the

said  goods

are

imported

by

the  National

 

 

 

 

Technical

Research

Organisation,

(hereinafter

 

 

 

 

referred to as NTRO);

 

 

 

 

 

 

 

(b) before clearance of the said goods, an officer of

 

 

 

 

NTRO, not below the rank of Joint Secretary to

 

 

 

 

the Government of India, certifies that the said

 

 

 

 

goods  are  required  for  strategic  systems  by

 

 

 

 

NTRO.

 

 

 

 

 

 

 

 

 

 

Explanation. – For the purposes of (a) and (b) above,

 

 

 

nothing contained in the exemption shall have effect on

 

 

 

or after the 1st day of January, 2019.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

All goods

 

If,-

 

 

 

 

 

 

 

 

 

 

 

 

(a) the said goods are imported by the Indian Offset

 

 

 

 

Partner (hereinafter referred to as IOP) of the

 

 

 

 

contractor to the National Technical Research

 

 

 

 

Organisation, (hereinafter referred to as NTRO);

 

 

 

(b) before clearance of the said goods, the importer

 

 

 

 

furnishes a duty exemption certificate from an

 

 

 

 

officer of the NTRO, not below the rank of Joint

 

 

 

 

Secretary to the Government of India –

 

 

 

 

(c) indicating

the  details

of  the

purchase

order

 

 

 

 

placed by the NTRO on the contractor;

 

 

 

 

(d) indicating

the  details

of  the

purchase

order

 

 

 

 

placed by the said contractor on the IOP along

 

 

 

 

with the description of the final products and the

 

 

description and quantity of goods required to be imported for manufacture of the said final products; and

 

(e)   certifying that the said goods are intended for use in the radars acquired by the NTRO from the said contractor.

 

Explanation. – For the purposes of (a) and (b) above, nothing contained in the exemption shall have effect on or after the 1st day of January, 2019.”

 

 

 

  1. Notwithstanding anything contained herein above, the exemption from whole of the additional duty integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely:-

 

(i)     Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors."

 

  1. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/119/2017-TRU]

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India


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