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GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 84/2009-CUSTOMS

New Delhi, the 31st July, 2009

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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E) of the same date, namely :-

In the said notification, –

1. in the preamble, in the proviso,for clause (ga), the following clause shall be substituted, namely:-

“(ga) the goods specified against S. No. 38B on or after the “the 1st day of April 2010”;

2. In the Table,-

i. after S. No. 38B and the entries relating thereto, the following shall be inserted, namely :-

S. No.

Chapter or Heading No. or sub-heading No.

Description of goods

Standard rate

Additional duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

“38BB.

1701 91 00 or

1701 99 90

Refined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during the period upto and inclusive of 30th November 2009:

Explanation.- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17th April, 2009 upto 30th July, 2009 shall be included.

Nil

5B’’;

(ii) S. No. 38C and the entries relating thereto shall be omitted;

3. In the Annexure,-

i. for condition No. 5A and the entries relating thereto the following entries shall be substituted, namely :-

Condition No.

Conditions

“5A.

(a) If imported by a sugar factory or a sugar refinery.

Explanation.- For the purpose of this notification –

(i) “sugar factory” shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;

(ii) “sugar refinery” means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar”.

(b) If imported by any person other than at (a) above:

1. the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factoryor sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose;

2. The bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and

3. in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.”;

(ii) for condition No. 5B and the entries relating thereto, the following shall be substituted, namely:-

“5B If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed Food Products Export Development Authority (APEDA)”.

F. No.354/78/2009-TRU Pt I

(Limatula Yaden)

Deputy Secretary to the Government of India

Note.- The principal notification No.21/2002-Customs, dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by notification No. 77/2009-Customs, dated the 7th July, 2009 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.484(E), dated the 7th July, 2009.

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