Seeks to amend notification Nos. 102/2007 dated the 14th September, 2007, 4/99 dated the 8th January 1999, 172/1994 dated the 30th September 1994

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 42/2017–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 amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, to the extent as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

S.No. Notification No. and Date Amendments
(1) (2) (3)
1 102/2007-Customs, dated the 14th September, 2007 published in the Gazette of India, Extraordinary vide number G.S.R.734 (E), dated the 30th September, 2007. In the said notification,-

(i) for the words and brackets “sales tax or value added tax”, at both places where they occur the words “integrated Goods and services tax or Central Goods and services tax and State Goods and Services tax or Central Goods and services tax and Union Territory Goods and Services tax”, shall be substituted;

(ii) in para 2, in condition (e), after entry

(iii), the following proviso shall be inserted, namely:-

“Provided that for the goods sold prior to the 1st July 2017, documents evidencing payment of appropriate sales tax or value ad

2 4/99-Customs, dated the 8 th January, 1999 blished in the Gazette of India, Extraordinary vide number G.S.R. 21 (E), dated the 08th January, 1999 In the notification, for the words, brackets and figures “additional duty leviable thereon under subsection (5) of section 3” the words, brackets and figures, “additional duty, integrated tax and compensation Cess leviable thereon respectively under sub-sections (5), (7) and (9) of section 3”, shall be substituted.
3. 172/1994, dated the 30th September 1994
published in the Gazette of India, Extraordinary vide number G.S.R.734 (E), dated the 30th September, 1994
In the said notification, for the words, figures and brackets “additional duty leviable thereon under subsection (5) of section 3 of the said Custom Tariff Act, 1975”, where they occur the words, figures and brackets, “integrated tax leviable thereon under subsection (7) of section 3”, shall be substituted.

2 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

Note:

1. The principal notification No. 102/2007-Customs, dated the 14th September, 2007, was last amended by notification No. 93/2008-Customs dated the 1 st August, 2008, which was published in the Gazette of India, Extraordinary, vide G.S.R. 569 (E), dated the 1st August, 2008.

2. The principal notification No. 4/99-Customs, dated the 08th January, 1999, was last amended by notification No. 2/2006-Customs – dated the 17th January, 2006, which was published in the Gazette of India, Extraordinary, vide G.S.R. 17 (E), dated the 17th January, 2008.

3. The principal notification No. 172/1994-Customs, dated the 30th September, 1994, was last amended by notification No. 17/2010-Customs – dated the 27th February 2010, which was published in the Gazette of India, Extraordinary, vide G.S.R.130 (E), dated the 27th February, 2010.

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