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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

15th September, 2004

Notification No. 95/2004-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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below shall be further amended in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sr. No. Notification number and date Amendment
(1) (2) (3)
1. 45/2002-Customs, dated the 22nd April, 2002 In the said notification,-

(i)  in the  opening portion, for the portion beginning with words “goods imported into India from” and ending with the words  figure and  letter ” the whole of the Special Additional Duty of Customs leviable under section 3A of the said  Customs Tariff Act”, the following  shall be substituted, namely:-

“the goods of description specified in column (2) of the Table below, when imported into  India ,-

(a)     from so much of duty of customs leviable thereon under the  First Schedule to the  Customs Tariff Act, 1975 (51 of  1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table;

(b)     from so much of duty of customs leviable thereon under the First Schedule to the  Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table”;

(ii)  after  condition (iv) and  before the Explanation, the  following Table shall be inserted, namely,-

“TABLE

S.No. Description of goods Standard rate Additional  duty rate
(1) (2) (3) (4)
1. Goods other than edible oils Nil Nil
2. Edible oils 50% of applied rate of duty 50% of applied rate of additional duty”;
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(iii)       in  Explanation, after Explanation (iii),  the following Explanations shall be inserted, namely:-

 ‘ (iv) “applied rate of duty” means the standard rate of duty specified in the First  Schedule to the said Customs Tariff Act  with respect to the goods specified in column (2) of  the said Table, read with any other notification  (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act ;

(v) “applied rate of additional duty” means the additional duty leviable under  section 3 of the said Customs Tariff Act with respect to the goods specified in column (2) of   said Table, read with any other notification  (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act.’;

2. 34/97-Customs, dated the 7th April, 1997 In the said notification,-

(i)  in the opening   portion, for the portion beginning with words “goods imported into India from” and ending with the words  “subject to the  following  conditions,  namely:-”  the following  shall be substituted, namely:-

“the goods of description specified in column (2) of the Table below, when imported into India ,-

(1)    from so much of duty of customs leviable thereon under the First Schedule to the  Customs Tariff Act, 1975 (51 of  1975)as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table;

(2) from so much of duty of customs leviable thereon under the First Schedule to  the  said  Customs  Tariff  Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;

subject  to the  following conditions, namely:-“

(ii) after  condition (vii) and  before  the  Explanations, the  following Table shall be inserted, namely:-

“TABLE

S.No. Description of goods Standard rate Additional  duty rate
(1) (2) (3) (4)
1. Goods other than edible oils Nil Nil
2. Edible oils 50% of applied rate of duty 50% of applied rate of additional duty”;

(iii)  for  Explanation, the  following  Explanation, shall be inserted, namely,-

‘ For the  purposes of  this  notification ,-

(i)         ” Export  and  Import  Policy”  means  the Export  and  Import  Policy, April, 1997-March, 2002, published vide  notification of the Government of  India in the  Ministry of  Commerce No. 2/1997-2002, dated  the  31st  March, 1997;

(ii)       “applied rate of duty” means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act  with respect to the goods specified in column (2) of  the said Table, read with any other notification  (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act;

(iii)         “applied rate of additional duty” means the additional duty leviable under  section 3 of the said Customs Tariff with respect to the goods specified in column (2) of  the said Table, read with any other notification  (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act.’.

Harbinder Kaur Prasad
Under Secretary to Government of India

F. No.605/65/2004 -DBK

Note:

1.   Notification No. 34/97-Customs, dated the 7th April, 1997 was published in the  Gazette of India, Extraordinary Part II, Section 3, sub-section (i) vide G.S. R.197 (E), dated the 7th April, 1997 and was last amended by notification No.63/2004, dated the 14th May, 2004 published vide  G.S.R 314(E), dated 14th May, 2004.

2.   Notification No. 45/2002-Customs, dated the 22nd April, 2002 was published in the  Gazette of India, Extraordinary Part II, Section 3, sub-section (i), vide G.S. R. 298 (E), dated the 22nd April, 2002 and was last amended by notification No.63/2004, dated the 14th May, 2004 published vide  G.S.R.314(E), dated 14th May, 2004.

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