GST India Solution

09/2013-CE (NT) dated. 23-05-2013

Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART – II, SECTION 3, SUB

-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification No. 09/2013 Central Excise (N.T.)

New Delhi, the dated 23^rd May, 2013

G.S.R.... (E) – In exercise of powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification No.36/2001-Central Excise (N.T.) dated the 26^th June, 2001 (GSR 465 E dated 26^th June, 2001) , namely:

In the said notification, after para (2), the following shall be inserted, namely:-

“ (2A) hereby declares that where a godown or retail outlet of a Duty Free Shop is appointed or licensed under the provisions of sections 57 or 58 of the Customs Act, 1962 (52 of 1962), as the case may be, suchgodown or retail outlet shall be deemed to be registered as warehouse under rule 9 of the Central Excise Rules, 2002.

[F.No.209/08/2011-CX.6]

(Pankaj Jain)
Under Secretary to the Government of India (CX.1)

Note: The principal notification No.36/2001 – Central Excise (N.T.), dated the 26th June, 2001 published in the Gazette of India vide GSR 465 E dated 26th June, 2001 and was last amended vide Notification No.40/2008-Central Excise (N.T.) dated 29^th September, 2008 published in the Gazette of India vide G.S.R. 696 E dated the 29^th September, 2008.

Opinion

This Notification seeks to amend the Notification No.36/2001-Central Excise (N.T.) dated the 26^th June, 2001. The amendment is that where a godown or retail outlet of a Duty Free Shop is appointed or licensed under the provisions of sections 57 or 58 of the Customs Act, as the case may be, such godown or retail outlet shall be deemed to be registered as warehouse under rule 9 of the Central Excise Rules, 2002.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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Goods & Service Tax

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The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .