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Core Purpose

Two Customs notifications: rescission of an earlier customs duty exemption notification, and an amendment inserting a Nil basic customs duty entry for onions in a separate principal customs notification.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued two notifications dated 28th October 2023 under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). Notification No. 61/2023-Customs (G.S.R. 804(E)) rescinds notification No. 48/2023-Customs dated 19th August 2023 (G.S.R. 617(E)), except as respects things done or omitted before rescission, with effect from 29th October 2023, issued under file number CBIC-190354/158/2023-TO(TRU-I) and signed by Nitish Karnatak, Under Secretary. Notification No. 62/2023-Customs (G.S.R. 805(E)) further amends the principal notification No. 27/2011-Customs dated 1st March 2011 (G.S.R. 153(E), last amended by notification No. 58/2022-Customs dated 18th November 2022, G.S.R. 827(E)), by re-numbering existing serial number 1 as 1A and inserting a new serial number 1 for tariff item 0703 10 (Onions) with Nil duty, also effective from 29th October 2023, under the same file number and signatory.

Full Text

6851 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 626] NEW DELHI , SATUR DAY , OCTOBER 2 8, 2023/ KARTIKA 6, 1945 CG-DL-E-28102023-249774 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28 th October, 2023 No. 61/2023 -Customs G.S.R . 804 (E).—In exercise of the powers conferre d 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 rescinds the notification of the Government of India in the Ministry of Finance ( Department of Revenue) No. 48/2023 - Customs, dated the 19th August, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 617 (E), dated the 19th August, 2023, except as respects things done or omit ted to be done before such rescission. 2. This notification shall come into force from the 29th day of October, 2023. [F. No. CBIC -190354/158/2023 -TO(TRU -I)] NITISH KARNATAK , Under Secy . (1) (2) (3) (4) NOTIFICATION New Delhi, the 28 th October,2023 (No. 62/2023 -Customs ) G.S.R . 805(E).—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. 27/2011 -Custo ms, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 153(E), dated the 1st March, 2011, namely : - In the said notification, in the TABLE, S. No. 1 shall be re -numbered as S . No. 1A, and before S. No. 1A as so re -numbered, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) “1. 0703 10 Onions Nil”; 2. This notification shall come into force from the 29th day of October, 2023. [F. No. CBIC -190354/158/2023 -TO(TRU -I)] NITISH KARNATAK , Under Secy . Note : - The principal notification No. 27/2011 -Customs, dated the 1st March, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 153(E ), dated the 1st March, 2011, and was last amended vide notification No. 58/2022 -Customs, dated the 18th November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 827(E), dated the 18th Novem ber, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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