Revenue Adds Four New Categories for Exclusion of FMS Benefits

(Impact: Amendment may Kill Floating Stock of FMS Scrips in the Four Categories. Editor’s Suggestion: Let DGFT Policy Work Independently).

[Customs Notification No. 52 dated 26th December 2013]

In exercise of the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on 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. 93/2009-Customs, dated the 11th September, 2009 published in the Gazette of India, Extraordinary Part-II, Section 3, subsection(i), vide number G.S.R. 659 (E), dated 11th September, 2009, namely:-

In the said notification,-

(a)   in paragraph 2, after serial number (xv) and the entry relating thereto, the following serial numbers and entries shall be inserted, namely:-

“(xvi) Export of Meat and Meat Products;

(xvii) Export of Cotton;

(xviii) Export of Cotton Yarn;

(xix) Export which are subject to Minimum Export Price or Export Duty.”;

(b)   in paragraph 3, after serial number (xvii) and the entry relating thereto, the following serial numbers and  entries shall be inserted, namely:-

“(xviii) Cotton (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xix) Cotton Yarn (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xx) Export which are subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the Foreign Trade Policy).”.

[F.No. 605/10/2013-DBK]

[Central Excise Notification No. 31 dated 26th December 2013]

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on 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. 30/2012-Central Excise, dated the 9th July, 2012, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 542 (E), dated the 9th July, 2012, namely:-

In the said notification, in paragraph 2, in condition (a),-

(a)   in the first proviso, after serial number (xv) and the entry relating thereto, the following serial numbers and  entries shall be inserted, namely:-

“(xvi) Export of Meat and Meat Products;

(xvii) Export of Cotton;

(xviii) Export of Cotton Yarn;

(xix) Export which are subject to Minimum Export Price or Export Duty:”;

(b)   in the second proviso, after serial number (xvii) and the entry relating thereto, the following serial numbers and entries shall be inserted, namely:-

“(xviii) Cotton (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xix) Cotton Yarn (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xx) Export which are subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the Foreign Trade Policy);”.

[F.No. 605/10/2013-DBK]

[Service Tax Notification No. 17 dated 26th December 2013]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on 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. 6/2013-Service Tax, dated the 18th April, 2013 published in the Gazette of India, Extraordinary Part-II, Section 3, subsection(i), vide number G.S.R. 254 (E), dated 18th April, 2013, namely:-

In the said notification, in paragraph 3, in condition (a),-

(a)   in the first proviso, after serial number (xv) and the entry relating thereto,  the following serial numbers and entries shall be inserted, namely,-

“(xvi) Export of Meat and Meat Products;

(xvii) Export of Cotton;

(xviii) Export of Cotton Yarn;

(xix) Export which are subject to Minimum Export Price or Export Duty:”;

(b)   in the second proviso, after serial number (xvii) and the entry relating thereto,  the following serial numbers and entries shall be inserted, namely,-

“(xviii) Cotton (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xix) Cotton Yarn (for the paragraph 3.14.5 of the Foreign Trade Policy);

(xx) Export which are subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the Foreign Trade Policy);”.

[F.No. 605/10/2013-DBK]