This Notification amends Notification No 16/2000-Cus dated. 1.3.2000

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

12th June, 2000

Notification No. 88/2000-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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000, namely:-

In the said notification,

1. in the Table

1. for S. No. 3 and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) (5) (6)
“3. 0402.10 or 0402.21 Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year 15% 1A”;

1. after S. No. 18 and the entries relating hereto, the following shall be inserted, namely:-

(1) (2) (3) (4) (5) (6)
“18A. 1005.90 Goods upto an aggregate of three lakh fifty thousand metric tonnes of total imports of such goods in a financial year 15% 1A
18B. 1005.90 All goods other than those specified against S.No. 18A above 50% -“;

1. S. No. 19B and the entries relating thereto shall be omitted;

2. For S. No. 28 and the entries relating thereto, the following shall be substituted namely:-

(1) (2) (3) (4) (5) (6)
“28. 15 Edible oils falling under heading Nos. 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15 45%
28A. 15 All goods (other than edible oils) falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 35% -“;

1. against S. No. 29, for the entry in column (4), the entry “35%” shall be substituted;

2. for S. No. 30 and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) (5) (6)
“30. 15 Vegetable oils (excluding coconut oil, palm oil and its fractions, whether refined or not) of edible grade, in loose or bulk from other than those specified against S. No. 29 above, imported for the manufacture of oil commonly known as “Vanaspati” or for refining.

Explanation.- The expression “vegetable oil” means –

  1. in the case of cottonseed oil, oil having a free faqtty acid content of at least 0.2%; and
  2. in the case of any other vegetable oil, oil with free fatty acid content of at least 0.3%
25% 4A
30A. 15 Crude palm oil and its fractions, of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as “Vanaspati” 15% 4B”;

1. after S. No. 46 and the entries relating thereto, the following shall be inserted, namely:-

(1) (2) (3) (4) (5) (6)
“46A. 2302.20, 23.04, 23.05 or 23.06 All goods 15% -“;

1. in the Annexure,-

1. after condition no. 1 and the entries relating thereto the following shall be inserted, namely:-

Condition No. Conditions
“1AQ The rate of duty specified in column (4) shall apply to such quanity if imports for which an importer holds a Tariff Rate Quota Allocation Certificate issued by the Agricultural and Processed Food Products Export Development Authority in Accordance with the procedure as ma be specified by the Agricultural and Processed Food Products Export Development Authority from time to time through a Public Notice.”;

 1. afterconditions no. 4 and the entries relating thereto, the following shall be inserted namely:-

Condition No. Conditions
“4A. If the importer:-

  1. is registered with the Directorate of Vanaspati, Vegetable Oils & Fats in the Department of Food and Public Distribution in the Government of India; and

(ii) follows the procedure set out inj the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

4B. If the importer,-

(i) is registered with the Directorate of Vanaspati, Vegetable Oils & Fats in the Department of Food and Public Distribution in the Government of India;

  1. satisfies the Jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, that the goods are intended for use in the manufacture of vanaspati in a factory having captive hydrogen generation facility; and
  2. folows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.”.

Notification No. 88/2000-Cus., dated 12-6-2000.

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