G.S.R. (E) – In exercise of the powers conferred by sub-sections (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-sections (2) and (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A read with sub-sections (2) and (3) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.68/2011-Customs(N.T.), dated the 22^nd September, 2011 published vide number G.S.R. 712 (E) dated the 22^nd September, 2011, retrospectively with effect from 1^st day of October, 2011, namely:-

In the said notification,-

(A) in the notes and conditions,-

(i) after para (3), the following para shall be inserted, namely:-

“(3A) Notwithstanding anything contained in the said Schedule, any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule.”;

(ii) sub para (f) of para (8) shall be omitted;

(iii) in para (13), for the words and figures “in Chapters 61, 62 and 63”, the words and figures “in Chapters 60, 61, 62 and 63” shall be substituted;

Notification No. - 75 / 2011 -CUSTOMS (N.T.)

(g) for the entry in column 6, against tariff item 8715, the entry "2%" shall be substituted;

(h) for the entry in column 7, against tariff item 8715, the entry "3.3" shall be substituted;

(i) for the entry in column 6, against tariff item 871602, the entry "2%" shall be substituted;

(j) for the entry in column 7, against tariff item 871602, the entry "3.3" shall be substituted;

(k) for the entry in column 4, against tariff item 871603, the entry "2%" shall be substituted;

(l) for the entry in column 6, against tariff item 871603, the entry "2%" shall be substituted;

(xxviii) in Chapter 91,-

(a) for the entry in column 5, against tariff item 910201, the entry "30" shall be substituted;

(b) for the entry in column 7, against tariff item 910201, the entry "30" shall be substituted.

[F. No. 609/81/2011-DBK]

(Najib Shah)
Joint Secretary to the Government of India

Note: The principal Notification No. 68/2011-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 712(E), Extraordinary, part II, Section 3, Sub-section (i) dated the 22^nd September, 2011.


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