Zero Duty Pulses Import Extended Upto 1 April 2011
Zero Duty for
Raw Sugar Import by Bulk Consumers Against CA
Certificate for End Use in Refining
[Customs Notification No. 40 dated 31st March
2010]
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. 21/2002-Customs, dated the 1st March, 2002 which was published
in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the 1st
March, 2002, namely:-
In the said notification,-
1. in the preamble, in the proviso,
(i) in clause (f),
for the figures, letters and words “1st day of April, 2010”, the figures,
letters and words “1st day of April, 2011” shall be substituted;
(ii) after clause (ha),
the following clause shall be inserted, namely:-
“(haa)
the goods specified against S.No. 38CC of the said
Table on or after the 1st day of January 2011”;
2. in the Table, after S.No.
38C and the entries relating thereto, the following S.No. and the entries shall
be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
“38CC. |
1701 |
Raw sugar if
imported by a bulk consumer |
Nil |
- |
5C”. |
3. in the Annexure, after condition No. 5B and the
entries relating thereto, the following condition shall be inserted, namely :-
|
Conditions |
|
|
“5C. |
If the
importer, at the time of import, produces a certificate from a Chartered
Accountant to the effect that the importer is a bulk consumer. Explanation,- For the purpose of this
notification,- (i) bulk consumer is a person, establishment or industrial
unit using or consuming more than ten quintals of sugar per month as a raw
material for production or consumption or use in any manner other than sale. (ii) the said certificate shall be issued
by the Chartered Accountant after taking into account monthly use or
consumption of sugar by such person, establishment or unit in the last twelve
months; and (iii) “Chartered Accountant” shall have the
same meaning as assigned to it in clause (b) of sub-section (1) of section 2
of the Chartered Accountant Act, 1949. |
[F.No.
354/78/2009/Pt.-TRU]