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Explanatory Memorandum to Notification Nos. 02 to 12-Customs, dated the 1st February, 2023: -
S. No. | Notification No. and Date | Description |
1. | Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017, so as to revise/provide exemption(s) on the specified goods. | |
2. | Seeks to further amend notification No. 11/2021-Customs dated 1st February, 2021, so as to levy/exempt Agriculture and Infrastructure Development Cess (AIDC) on certain items. | |
3. | Seeks to further amend notification No. 11/2018-Customs, dated 2nd February, 2018, to revise/provide Social Welfare Surcharge (SWS) exemption(s) on specified goods. | |
4. | Seeks to rescind notification Nos. 13/2021-Customs and 34/2022-Customs, related to Social Welfare Surcharge (SWS). | |
5. | Seeks to further amend notification Nos. 25/1999-Customs, 25/2002-Customs and 57/2017-Customs related to certain electronic items. | |
6. | Seeks to further amend notification No. 230/86-Customs related to Project Import Regulations. | |
7. | Seeks to further amend notification No. 22/2022-Customs regarding India-UAE Comprehensive Economic Partnership Agreement. | |
8. | Seeks to further amend notification No. 57/2000-Customs which exempts gold, silver and platinum imported under specified schemes. | |
9. | Seeks to further amend notification No. 146/94-Customs, dated the 13th July, 1994 to extend the exemption benefit to Warm blood horse for equestrian sports and extend the validity of said notification up to the 31st March, 2028. | |
10. | Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th September, 2009, 33/2017-Customs, dated the 30th June, 2017, and 41/2017-Customs, dated the 30th June, 2017 to extend the validity of said notifications up to the 31st March, 2028. | |
11. | Seeks to amend 32 notifications in order to provide a specific end date for these notifications. |
Explanatory Memorandum to Notification No. 05/2023-Central Excise, dated the 1st February, 2023: -
S. No. | Notification No. and Date | Description |
1. | Seeks to exempt Compressed Natural Gas (CNG) from so much of the duty of excise leviable on amount of GST paid on Biogas or Compressed Biogas which is blended with CNG. |
Customs exemptions and notification amendments update tariff reliefs, cess treatments, and validity extensions for select imports. Multiple customs notifications are amended to revise exemptions, adjust levy or exemption of Agriculture and Infrastructure Development Cess, modify Social Welfare Surcharge exemptions (including rescission of certain SWS notices), update tariff treatment for specified electronic goods, alter Project Import Regulations, implement India-UAE trade agreement provisions, confirm exemptions for precious metals under specified schemes, and extend or prescribe end dates for notification validity, including extension for equestrian horse imports. Separately, a central excise amendment exempts Compressed Natural Gas to the extent excise equals GST paid on blended Biogas or Compressed Biogas.
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