This notification amends notification No. 3/88-Customs dated the 14th January, 1988, 277/90-Customs, dated the 12th December, 1990 and 177/94-Customs, dated the 21st October, 1994

Government of India
Ministry of Finance
(Department of Revenue)

28th January , 2000

Notification  No. 10/2000-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 hereto annexed shall be amended 01 further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

Sr. No. 

Notification No. and date

Amendment

(1) (2) (3)
1. 3/88-Customs dated the 14th January, 1988  In the said notification, in the opening paragraph,

1. in clause (a) of condition (ix), the words “prevalent at the time of import”, the words “in force on the date of payment of such duty”, shall be substituted;

2. in condition (xi), after the third proviso, the following proviso shall be inserted, namely:-

“Provided also that exchange of plain hand-made gold or plain handmade silver or plain hand-made platinum jewellery, from any place in India to the said complex with the gold or silver or platinum of the same purity and quantity in weight as that of gold or silver or platinum jewellery, as the case may be, permitted subject to such conditions as may be prescribed by the Assistant Commissioner of Customs.”;

1. in condition (xvii), after clause (e) and entries relating thereto, the fallowing shall be inserted, namely :-
“(f). – permit clearances of used packing materials, such as cardboard boxes and polyethylene bags of a kind unsuitable for repeated use without payment of any customs duty
(g). permit clearance of parts and  tooIs of machinery in Domestic Tariff Area without payment of duty for repairs and return thereof;
(h)  permit clearance of capital goods on payment of an amount equal to the customs duty leviable on such goods on the depreciated value thereof at the rate in force on the date of payment of such duty;

Provided that the importer shall not be eligible to avail of the exemption applicable ta goods falling under heading No.98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of (1975>, or the exemption available to imported goods under the Export Promotion Scheme other than the Export Promotion Capital Goods Scheme permitting import of capital goods at the rate of duty of 10% ad valorem, or at zero rate of duty in terms of notification in force at the time at de-bonding.

Explanation.- The depreciation in respect of capital goods covered by clause (h) above shall be allowed for the period tram the date of commencement of commercial production of the unit or where  such goods have been imported after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty.”

2. 277/90-Customs, dated the 12th December, 1990 In the said notification, in the opening paragraph,

1. in clause (a) of condition (x) for the words “prevalent at the time of impart”, the words “in force on the date of payment of such duty”, shall be substituted;

2. in condition, after the third proviso, the following proviso shall be inserted, namely :-“Provided also that exchange of plain hand-made gold or plain hand- made silver or plain hand-made platinum jewellery, from any place in India to the said undertaking with the gold or silver or platinum of the same purity and quantity in weight as that of gold or silver or platinum jewellery, as the case may be, permitted subject to such conditions as may be prescribed by the Assistant Commissioner  of Customs . “

  1. in condition (xvi), after clause -(d) and entries relating thereto, the following shall be inserted, namely;
    “(e). permit clearance of used packing materials such as cardboard boxes and polyethylene bags of a kind unsuitable for repeated use, without payment of any customs duty;
    (f). permit clearance of parts and tools of machinery in domestic Tariff Area without payment of duty for repairs and return thereof;
    (g). permit clearance of capital goods on payment of an amount equal to the customs duty leviable on such goods on the depreciated value thereof at the rate in force on the date of payment of such duty:

Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), or the exemption available to imported goods under the Export Promotion Scheme other than the Export Promotion Capital Goods Scheme permitting import of capital goads at the rate of duty of 20% ad valorem, or at zero rate of duty in terms of  notification in force at the time of de-bonding.

Explanation : The depreciation in respect of capital goods covered by clause (g) above shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty.”

3. 177/94-Customs, dated the 21st October, 1994 In the said notification, in the opening paragraph, –

  1. in condition (7), after clause (v) and entries relating thereto, the following shall be inserted, namely :-
  1. permit clearance of used packing materials, such as cardboard boxes and polyethylene bags of a kind unsuitable for repeated use, without payment of any customs duty;
  2. permit clearance of parts and tools of machinery in Domestic Tariff Area without payment of duty for repairs and return thereof;
  3. permit clearance of capital goods out of the zone on payment of an amount equal to the customs duty leviable on such goods on the depreciated value thereof at the rate in force on the date of payment of such duty:

Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), or the exemption available to imported goods under the Export Promotion Scheme other than the Export Promotion Capital Goods Scheme permitting import of capital goods at the rate of duty of 10% ad valorem, or at zero rate of duty in terms of notification in force at the time of de-bonding.

Explanation – The depreciation in respect of capital goods covered by clause (viii) above shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty.”

  1. in condition (8), after the second proviso, the following proviso shall be inserted, namely :-
  1. “Provided also that exchange of plain hand-made gold or plain hand made silver or plain hand-made platinum jewellery, from any place in India to the said Zone with the  gold or silver or platinum of the same purity and quantity in weight as that of gold or silver or platinum jewellery, as the case may be, permitted subject to such conditions as may be prescribed by the Assistant Commissioner of Customs:”.

Rajendra Singh
Under Secretary to the Government of India

Note –

1. The principal notification No. 3/88 – Cus., dated 14-1-88 was issued vide G.S.R 31(E), dated 14-1-88, and was last amended by notification No. 40/00-Cus., dated 28-4-99, issued vide G.S.R. 288 (E), dated 28-4-99.

2. The principal notification No. 277/90-Cus., dated 12-12-90, was issued vide G.S.R. 943(E), dated 12-12-90 and was last amended by notification No. 40/99-Cus., dated 28-4-99, issued vide G.S.R. 288(E), dated 28-4-99.

3. The principal notification No. 177/94-Cus., dated 21-10-94, was issued vide G.S.R. 771(E), dated 21-10-94 and was last amended by notification No. 40/99-Cus., dated 28-4-99, issued vide G.S.R. 288(E), dated 28-4-99.

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