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160/2009-Cus (NT), Dated: 30/10/2009

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 160 / 2009 - Customs (N.T.)

NEW DELHI, THE 30 OCTOBER, 2009.

8 KARTIKA, 1931 (SAKA).

G.S.R._________(E) - In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, namely:-

1. (1) These rules may be called the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, in rule 7, -

(i) in Clause (a), at the end, the words “and” shall be omitted;

(ii) in Clause (b), at the end, for the words “Deputy Commissioner of Central Excise.”, the words, “Deputy Commissioner of Central Excise; and” shall be substituted;

(i) after Clause (b) so amended, the following shall be inserted, namely:-

“(c) submit a monthly return, in the format prescribed as “Annexure” appended to these rules, to the said Assistant Commissioner or Deputy Commissioner by the tenth day of the following month.”.

“Annexure”

MONTHLY RETURN

Return for the month of ……………………

[see Rule 7(c)]

Name of the imported goods:

Sl. No.	Description of goods imported at concessional rate	Details of goods imported during the month					Goods manufactured during the month		Specified purpose for procuring the goods at concessional rate of duty	Whether the goods used for specified purpose or not. In case of export, specify the quantity exported with details of ARE-1/ ARE-2.
		Opening balance On the 1^st day of the months	Received during the month	Total of Col.(3) & (4)	Quantity consumed for the intended purpose, during the month	Closing balance on the last day of the month	Nature	Quantity
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

(Note: Separate entries should be made for each variety or class of imported goods used and goods manufactured.)

Declaration

I/We hereby declare that the undersigned have compared the above particulars with the records and books maintained by my / our factory and that they are true and correct in every respect and are in accordance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2009.

Date: Signature and name

of the authorised person

of the manufacturer.

Seal of the company”

Place:

F.No.450/63/2009-Cus.IV

(Navraj Goyal)

Under Secretary (Customs)

Note:- The principal rules were published vide Notification No.36/96-Customs (N.T.) dated 23^rd July, 1996, [G.S.R. 305 (E), dated the 23^rd July, 1996] and were last amended vide Notification No.12/2002-Customs (N.T.) dated the 1^st March, 2002, G.S.R. (E), dated the 1^st March, 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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