Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
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Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
For the purpose of adjudication of the combined show cause notice issued to M/s. Oriflame (India) Pvt. Ltd. and M/s. Silver Oak labs. Pvt. Ltd. vide DRI.F.No.50D/71/97-CI. dated the 27th February 2001 issued by the Additional Director, Directorate of Revenue Intelligence, D Block, Indraprastha Bhawan, I.P.Estate, New Delhi-110 002.
The purpose of adjudicating the cases pertaining to the following parties/persons in respect of the show cause notice issued F.No.50D/33/99-CI dated the 4th December 2000 issued by the Additional Director General, Directorate of Revenue Intelligence, New Delhi, namely.
The principal notification No. No. 68/99-Customs dated the 26th May, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 391(E), dated the 26th May, 1999 and was last amended vide notification No. 139/2000-Customs dated the 9th November, 2000 [ G.S.R. 856(E), dated the 9th November, 2000].
Notification No. 45/2001-Customs 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March,2001.
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 Ministry of Finance (Department of Revenue), No.17/2001-Customs, dated the 1st March, 2001.
In exercise of the powers conferred by sub-clause (a) of sub-section (3) of Section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 14/2001-NT-Customs, [S.O.279(E)] dated the 27th March, 2001.
In exercise of the powers conferred by sub-section (2) of section 20 of the Indian Stamp Act 1899 (2 of 1899) and sub-clause (i) of clause (a) of sub-section (3) of Section 14 of Customs Act, 1962 (52 of 1962) and in supercession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No.13/2001-NT-Customs, [S.O.278(E)] dated the 27th March, 2001 the Central Government hereby.
The principal notification No. 17/2001-Customs dated the 1st March, 2001 was published in the Gazette of India, (Extraordinary) vide GSR 116(E) dated the 1st March, 2001 and last amended by notification No. 36/2001-Customs dated the 31st March, 2001 vide GSR No. 239 (E).
It is reiterated that in respect of exports made under DFRC Scheme, AIR of drawback or brand rate of drawback, as the case may be, shall be available as mentioned in Para 1 above. Further AIR of Drawback in respect of export made during the period 1.4.2000 to 31.5.2000 shall also be available as mentioned in para 2 above.
DEPB benefit is available only when the inputs gone into the manufacture of export product have suffered duty. Hence, once the party has availed benefit of customs notification No.32/97, facility available under 32/97 (DEPB Scheme) are exclusive and independent of each other.