Circular No. 25/2017-Customs
F. No. 450/28/2016-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, dated the 30th June, 2017
To
AJJ Principal Chief Commissioner/Chief Commissioner of Customs & Central Excise
All Principal Commissioner/Commissioner of Customs & Central Excise
All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive)
All Principal Commissioner/Commissioner of Customs / Customs (Preventive)
Subject: Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017- Implementation thereof-reg.
Sir/ Madam,
In budget 2016-17, government had notified Customs (Import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2016. These rules applied to an importer, being a manufacturer, who intended to avail the benefit of an exemption notification issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and where the benefit of such exemption was dependent upon the use of imported goods covered by that notification for the manufacture of any excisable commodity. These rules were also applied mutatis mutandis in respect of imported goods which were to be used to provide a service instead of being used in the further manufacturing process.
Please refer to the attached file for details
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