CUSTOMS (N.T.) Notification No 72 of 2023 dated 30th September, 2023

Notification no 72/2023 Customs(Non Tariff) date on 30th September, 2023

The extract of CUSTOMS (N.T.) Notification No. 72/2023- CUSTOMS is given below: 

 Notification No. 72/2023-CUSTOMS(Non Tariff Notification) 

Exchange Rate Notification No. 73/2023-Cus (NT) dated 05.10.2023-reg.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

DEPARTMENT OF REVENUE 

Notification No. 72/2023-Customs (N.T.)

New Delhi, 30^th September, 2023

G.S.R. ……… (E). - In exercise of the powers conferred by sub-section (1) of section 11A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the First Schedule to the Customs Tariff Act, 1975, namely:—

In the First Schedule to the Customs Tariff Act,—

(a) in Chapter 22,— 

(i)  after Sub-heading Note, the following Supplementary Note shall be inserted, namely:—

‘Supplementary Note :

1.  For the purposes of tariff item 2207 10 12, “Spirits for industrial use” means rectified spirits which are used for industrial preparation of pharma, food, healthcare products or such other products, except for use in preparation of alcoholic liquors for human consumption.’;

(ii) in heading 2207, after tariff item 2207 10 11 and the entries relating thereto, the following tariff item and entries shall be inserted, namely: — 

“2207 10 12          ---- Spirits for industrial use     l           150%   -”; 

(b) in Chapter 98, —

(i)  for the Chapter heading, the following Chapter heading shall be substituted, namely: — 

“Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores; actionable claims”;

(ii) after Note 7, the following Note shall be inserted, namely: —

‘8. For the purposes of heading 9807, the expressions “Online money gaming” and “specified actionable claim” shall have the same meaning as respectively 

assigned to them in clauses (80B) and (102A) of section 2 of the Central Goods and Service Tax Act, 2017 (12 of 2017).

(iii)            after tariff item 9806 00 00 and the entries relating thereto, the following shall be inserted, namely: — 

“9807                       Specified actionable claim

9807 10 00           -  Actionable claim involved in or            -         Nil

                                 by way of betting

9807 20 00           -  Actionable claim involved in or            -         Nil

                                 by way of casinos

9807 30 00           -  Actionable claim involved in or            -         Nil

                                 by way of gambling

9807 40 00           -  Actionable claim involved in or            -         Nil

                                by way of horse racing

9807 50 00           -  Actionable claim involved in or            -         Nil

                                 by way of lottery

9807 60 00           -  Actionable claim involved in or            -         Nil "

                                by way of online money gaming

1. This notification shall come into force with effect from the 1^st day of October, 2023. [F. No. 528/07/2023-STO(TU)] 

(Ananth Rathakrishnan)

Director (Customs)