Amendment to Notification no. 52/2003-Custom dated 31.03.2003

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....traordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003 herein after referred to as the said notification , namely:- 2. In the said notification, - (a) in the opening paragraph, - (i) for the words "and the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act", the words " and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act" shall be substituted; (ii) after condition (2), the following shall be inserted, namely:- "2A. The unit shall follow the procedure prescribed under rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, for import of goods."; (b) for the paragraph 3, the followi....

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....se (NT) dated the 15th July, 1998 or No. 46/2001-Central Excise (NT) dated the 26th July, 2001 or cleared to the warehouse authorised to carry out manufacturing process or other operation under section 65 of the Customs Act, 1962, and under the Manufacture and Other Operations in Warehouse Regulation or cleared to organisations which are entitled for duty free import of such goods in terms of the following exemption notifications:- (i) No. 106/58-Customs dated the 29th March, 1958; (ii) No. 152/94-Customs dated the 13th July, 1994; (iii) No. 39/96-Customs dated the 23rd July, 1996; (iv) No. 50/96-Customs dated 23rd July, 1996; (v) No. 84/97-Customs dated the 11th November, 1997; issued by Ministry of Finance in pursuance to claus....

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....d, re-engineered shall not be allowed to be sold in the Domestic Tariff Area. Explanation.- For the purpose of this paragraph, on payment of whole of duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 availed as exemption, under this notification, on the inputs utilised for the purpose of manufacture of finished goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such finished goods (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods) or services on payment of applicable, Goods and Service Tax leviable thereon, in Domestic Tariff Area or as are in stock at the ....