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Circular No. 37/ 97-Cus.
dated 18/9/97
 
F.No. 304/ 1/ 97-FTT
 
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs), New Delhi
 
Subject:    Enhancement of foreign travel Tax

        I am directed to refer and enclose a copy of each of The Finance Acts (Amendment) Ordinance, 1997 dated 16th September, 1997 promulgated by the President of India and notification No. 1/ Foreign Travel Tax dated 18th September, 1997. The combined effect of the above said letters is that with effect from 26.9.97 Foreign Travel Tax will be chargeable at the rate of Rs. 750/- (Seven hundred and fifty only) per passenger embarking for foreign journey to a place other than a neighboring country. The rate of Foreign Travel Tax for passenger embarking for foreign journey to a neighboring country remains unchanged. You are requested to give wide publicity to this issue by way of issuing a Public Notice and inform each International Airlines immediately enabling them to collect Foreign Travel Tax at enhanced rates with effect from 00.00 hrs of 26th September, 1997, i.e. 25th-26th night.

                                                                                                                                                                                                                           Sd/-
(O.P. Khanduja)
Senior Technical Officer (FTT)
The Finance Act (Amendment) Ordinance, 1997 No. 16 of 1997
dated the 16th September, 1997
Ministry of Law and Justice
(Legislative Department), New Delhi
Foreign Travel Tax and Special Duty Raised
Promulgated by the President in the Forty-eighth Year of the
Republic of India
An Ordinance further to amend the Finance Act, 1979 and the
Finance (No. 2) Act. 1996
        Whereas Parliament is not in session and the President is satisfied that circumstances exit which render it necessary for him to take immediate action;

        Now, Therefore, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:-

 Short title and commencement

1.    (1)    This Ordinance may be called the Finance Acts (Amendment) Ordinance, 1997.

       (2)    It shall come into force at once.

Amendment of Act 21 of Act 21 of 1997

2.    In sub-section (1) of section 35 of the Finance Act, 1979, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, in clause (i), for the works "three hundred rupees", the words "seven hundred and fifty rupees" shall be substituted.

Amendment of Act 33 of 1996

3.    In section 68 of the Finance (No.2) Act, 1996,-

    (a)    In sub-section (1), for the words "two per cent", the words "five per cent" shall be substituted;

    (b)    to sub-section (1), the following proviso shall be added, namely :-

            "Provided that in the case of goods falling under heading Nos. 27.09 to 27.15 and heading No. 98.01 of the said First Schedule, the provision of this sub-Section shall have effect, as if for the words "five per cent", the words "two per cent" had been substituted.
                                                                                                                                                                                                                                         Sd /-
K.R. Narayanan
President
                                                                                                                                                                          Sd /-
K.L. Mohanpuria
Secy. to the Govt. of India
Foreign Travel Tax effective 26/ 9/ 97
 
F.No. 304/ 1/ 97 -FTT
 
Government of India
Ministry of Finance
(Department of Revenue), New Delhi
    Notification No. 1/ 97- Foreign Travel Tax dated the 18th September, 1997

G.S.R. No. 553 (E) :- Pursuant to the powers conferred by section 2 of the Finance Acts (Amendment) Ordinance, 1997 (16 of 1997), the Central Government hereby appoints the 26th day of September, 1997 as the date on which the provisions of the said section shall come come info force.

                                                                                                                                                                                Sd /-
(MS Seema G. Jere)
Under Secretary to the Govt. of India