Customs Notification No.118/2007 dated 17.12.2007
Amendments in the notification regarding SEZ regulations and exemptions

G.S.R. 773 (E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub – section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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), number 113/2003-CUSTOMS dated the 22nd July, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 572 (E), dated the 22nd July, 2003, namely :-

In the said notification, -

(i) in paragraph I, after the words and figures “castor oil cake falling under item 23069017” the words and figures “ and castor de-oiled cake falling under item 2306 9027” shall be inserted;

(ii) after paragraph 1, the following proviso shall be inserted, namely: -

“Provided that exemption contained in this notification shall not apply in the cases where castor oil cake falling under item 23069017 and castor de-oiled cake falling under item 230690 27 of the First Schedule to the said Customs Tariff Act are manufactured out of inputs on which duty drawback or benefit under Duty Entitlement Passbook (DEPB) schemes or any other export benefit as admissible under the Foreign Trade Policy has been availed of either by the unit in special economic zone or by the supplier of inputs, as the case may be.”

[F.No. DGEP/SEZ/59/2007]

(Aseem Kumar)
Under Secretary to the Government of India.

Note: - Notification number 113/2003 Customs, dated the 22nd July, 2003 was published in the Gazette of India vide number G.S.R. 572 (E), dated the 22nd July, 2003 and was subsequently amended by notifications –

(1) No. 129/2003-Customs, dated the 14th August 2003 [G.S.R. 669 (E), dated the 14th August, 2003]
(2) No. 151/2003-Customs, dated the 14th October, 2003 [G.S.R. 813 (E), dated the 14th October, 2003]
(3) No. 169/2003-Customs, dated the 29th November, 2003 [G.S.R. 916 (E), dated 29th November, 2003]
(4) N0. 180/2003-Customs, dated the 31st December, 2003 [G.S.R. 980 (E), dated the 31st December, 2003]
(5) No. 45/2004- Customs, dated the 28th February, 2004 [G.S.R. 164 (E), dated the 28th February, 2004]
(6) No. 50/2004-Customs, dated the 31st March, 2004 [G.S.R. 244 (E), dated the 31st March, 2004]
(7) No. 58/2004-Customs, dated the 30th April, 2004 [G.S.R. 298 (E), dated the 30th April, 2004]
(8) No. 87/2004–Customs, dated the 6th September, 2004 [G.S.R. 566 (E), dated the 6th September, 2004]
(9) No. 16/2007-Customs, dated the 21st February, 2007 [GSR 98 (E), dated the 21st February, 2007]


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