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NOTIFICATION   No.   89 /2004-CUSTOMS dated 10.9.2004 
Amendments in the notification No. 21/2002-Customs, dated the 1st March, 2002

  G.S.R. 602  (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, 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, namely:- 

In the said notification,- 

(I) in the Table,-  

(i) against Sr. No. 114, for the entry in column (5), the entry “Nil” shall be substituted; 

(ii) against Sr. No. 168, for the entry in column (5), the entry “Nil” shall be substituted; 

(iii) after Sr. No 462 and entries relating thereto, the following Sr. No. and entries shall be inserted, namely,- 

Sr No.

Chapter or heading or sub-heading

Description of goods

Standard rate

Additional duty

rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

“463

84 or any other Chapter

Machinery or equipment for effluent treatment plant for leather industry

Nil

-

96”;

 (II) in the Annexure,- 

(i) in the condition No. 12,-

(a) for the condition (a), the following condition shall be substituted, namely,-

“ (a) the goods are imported,-

(i)                   by a manufacturer of handicrafts;

(ii)                 by a merchant exporter tied up with supporting manufacturer of handicrafts;  or

(iii)       on  behalf of the said manufacturer or merchant exporter by the Export Promotion Council for Handicrafts,

 for use in the manufacture of handicrafts for export by the said manufacturers or as the case may be, the  merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicrafts;”;

(b)  in condition (b), for the figure  “ 3 %”, the figure and words “5 per cent” shall be substituted; 

(ii) in condition No. 21,- 

(a)      for conditions (a) and (b), the following conditions shall be respectively substituted, namely:-

“ (a) the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for Leather Exports, or as the case may be,  Handloom Export Promotion Council;

(b) the total value of goods imported does not exceed 3 per cent. of the FOB value of textile garments other than the handloom garments or 5 per cent. of the FOB value of handloom garments or leather garments exported during the preceding financial year, however the value of lining and inter-lining materials imported shall not exceed 2 per cent. of the said total value”;

 (b)           in condition (c) and (d), for the words “, as the case may be” wherever they occur, the words “, as the case may be, or Handloom Export Promotion Council” shall be substituted;  

(iii) in the condition No. 21A,-

(a) for the words “ leather footwear”, wherever they occur,  the words “ leather or synthetic footwear” shall be substituted;  

(b)  in condition (b), for the figure and words “ 1 per cent”, the figure and words “3 per cent. ”shall be substituted; 

(iv) after condition No. 95 and the entries relating thereto following condition No. and entries shall be inserted, namely.- 

Condition No.

Condition

“ 96

If,-

(a)      the goods are imported by a manufacturer of leather products including footwear for his own use; and

(b)      the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry.”

 

[F. No. 605/40/2004 –DBK]

sd/-

(H.K. PRASAD )
Under Secretary to Government of India

Note:

The notification No. 21/2002-Customs, dated the 1st March, 2002 was published in the  Gazette of india, Extraordinary, vide G.S. R. 118 (E), dated the 1st March, 2002 and was last amended by notification No.83/2004, dated the 20th August, 2004, published vide No. G.S.R. 529(E), dated the 20th August, 2004.