Gm, Avi, I bs 200-AvBb/2015/37/Kv÷gm| Customs Act, … · 1 MYcÖRvZš¿x evsjv‡`k miKvi A_© gš¿Yvjq Af¨š@ixY m¤•` wefvM (Kv÷gm) cÖÁvcb ZvwiL, 17 Avlvp, 1422 e½vã/1

1

MYcÖRvZš¿x evsjv‡`k miKvi

A_© gš¿Yvjq

Af¨š@ixY m¤•` wefvM

(Kv÷gm)

cÖÁvcb

ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã

Gm, Avi, I bs 200-AvBb/2015/37/Kv÷gm| Customs Act, 1969

(Act No. IV of 1969) Gi section 25 Gi sub-section (3) G cÖ`Ë ¶gZve‡j

miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©, GB wefv‡Mi 23 ‰R¨ô,

1420 e½vã ‡gvZv‡eK 06 Ryb, 2013 wLª÷vã Zvwi‡Li cÖÁvcb Gm.Avi.I. bs- 148-

AvBb/2013/2435/ Kv÷gm GZÏ¡viv evwZj Kwij|

ivó«cwZi Av‡`kµ‡g,

¯^v¶wiZ/-

(‡gvt bwReyi ingvb)

mwPe|

2


A_© gš¿Yvjq


(Kv÷gm)

cÖÁvcb



(Act No. IV of 1969) Gi section 19 Gi sub-section (1) G cÖ`Ë ¶gZve‡j

miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©, GB wefv‡Mi 21 ‰R¨ô,

1422 e½vã ‡gvZv‡eK 4 Ryb, 2015 wLª÷vã Zvwi‡Li cÖÁvcb Gm, Avi, I bs 136-

AvBb/2015/16/ Kv÷gm GZÏ¡viv evwZj Kwij|


¯^v¶wiZ/-


mwPe|

MYcÖRvZš¿�x evsjv‡`k miKvi

A_© gš¿�Yvjq

Af¨š@ixY m¤c` wefvM

(Kv÷gm I g –�j¨ ms‡hvRb Ki)

cÖÁvcb



(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g––j¨ ms‡hvRb Ki

AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ

3

cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, Rb¯^v‡_©, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g,

21 ‰R¨ô, 1422 e½vã †gvZv‡eK 4 Ryb, 2015 wLª÷vã Zvwi‡Li cÖÁvcb Gm, Avi, I

bs 135-AvBb/2015/35/Kv÷gm Gi wbæiƒc ms‡kvab Kwij, h_v t-

Dcwi-D³ cÖÁvc‡bi-

(1) kZ© (2) G DwjÐwLZ e¨vL¨v Gi `dv (A) G DwjÐwLZ Ò39.23Ó

msL¨v¸wji cwie‡Z© Ò37.01Ó msL¨v¸wj cÖwZ ’vwcZ nB‡e;

(2) TABLE Gi Kjvg (1) Gi Heading No -

(K) 84.79 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Gw›Uª ÒAll H. S.

CodesÓ Gi cwie‡Z© ÒAll H. S. Codes (Excluding

H.S. Code 8479.60.00)Ó Gw›Uªmg–n cÖwZ ’vwcZ nB‡e;

(L) 84.81 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Gw›Uª

Ò8481.80.99Ó wejyß nB‡e; Ges

(M) 85.37 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Ò8537.10.11Ó

msL¨vwUi ci Ò; 8537.10.91Ó †mwg‡Kvjb I b–Zb Gw›Uª

mwbœ‡ewkZ nB‡e|


¯v¶wiZ/-


mwPe|

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A_© gš¿Yvjq


(Kv÷gm I •g –j¨ ms‡hvRb Ki)

cÖÁvcb



(Act No. IV of 1969), AZ:ci D³ Act ewjqv DwjÐwLZ, Gi section 19 Gi

sub-section (1) Ges g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb)

Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, Rb¯v‡_©,

RvZxq ivR¯ ^ †ev‡W©i mwnZ civgk©µ‡g, D³ Act Gi FIRST SCHEDULE fz³

cY¨mg –‡ni g‡a¨ wbæewY©Z TABLE Gi Kjvg (1) G DwjÐwLZ Heading Gi

wecix‡Z Kjvg (2) †Z DwjÐwLZ H. S. Code Gi wecix‡Z Kjvg (3) ‡Z ewY©Z

cY¨mg –n‡K miKvi KZ…©K Aby‡gvw`Z Jla cÖ ‘ZKvix cÖwZôvb‡K, Jla cÖkvmb Awa`ßi

KZ…©K Aby‡gvw`Z eK wj‡÷ wbw`©óK…Z g–j¨ I cwigv‡Yi mxgvi g‡a¨, K¨vÝvi wb‡ivaK

Jla cÖ ‘‡Zi Rb¨ Avg`vwb Kwi‡Z nB‡e k‡Z© Dnv‡ì Dci Av‡ivcbxq mg– q Avg`vwb

ïé Ges g –j¨ ms‡hvRb Ki nB‡Z GZÏ¡viv Ae¨vnwZ cÖ`vb Kwij, h_v :-

ÒTABLE

Heading H. S. Code Description

(1) (2) (3)

29.32 2932.19.00 Eribulin Mesylate INN 29.33 2933.39.00 Axitinib INN

2933.39.90 Crizotinib INN 2933.59.10 Bosutinib INN 2933.59.90 Pemetrexed Disodium

heptahydrate USP 2933.99.00 Bendamustine HCl INN

5

2933.99.00 Bortezomib INN 2933.99.00 Enrofloxacin

29.34 2934.10.00 Dasatinib Monohydrate INN 2934.20.00 Flutamide USP 2934.99.90 Everolimus INN 2934.99.90 Fludarabine Phosphate USP 2934.99.90 Gefitinib 2934.99.90 Lapatinib 2934.99.90 Temsirolimus USP

29.36 2936.29.00 Calcium Folinate BP 29.37 2937.19.90 Goserelin Acetate INN

2937.29.00 Abiraterone Acetate INN 2937.29.00 Exemestane INN

29.39 2939.99.90 Irinotecan 29.41 2941.90.90 Daunorubicin

2941.90.90 Ixabepilone USP 2941.90.90 Bleomycin Sulfat 2941.90.90 Liposomal Doxorubicin USP

29.42 2942.00.90 Cabazitaxel INN 30.02 3002.10.00 Bevacizumab INN

3002.10.00 Brentuximab vedotin INN 3002.90.00 Filgrastim 3002.90.00 Cetuximab INN 3002.90.00 Pertuzumab INN 3002.90.00 Rituximab 3002.90.00 Oprelvekin INN 3002.90.00 Pegfilgrastim 3002.90.00 Trastuzumab

30.04 3004.90.99 Hydroxyurea (compacted ) USP Ó|


¯v¶wiZ/-


mwPe|

6


A_© gš¿Yvjq

Af¨š@�ixY m¤•` wefvM

( Kv÷gm I g –j¨ ms‡hvRb Ki )

cÖÁvcb



(Act No. IV of 1969) Gi section 19 Gi sub-section (1) Ges g –j¨

ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1)

G cÖ`Ë ¶gZve‡j miKvi, Rb¯v‡_©, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, GB

wefv‡Mi 29 ˆR¨ô, 1421 e½vã †gvZv‡eK 12 Ryb, 2014 wLª÷vã Zvwi‡Li cÖÁvcb

Gm, Avi, I bs- 145-AvBb/2014/2508/Kv÷gm Gi wbæiƒc AwaKZi ms‡kvab

Kwij, h_v :-

Dcwi-D³ cÖÁvc‡bi TABLE Gi Kjvg (1) G DwjÐwLZ Heading 94.05

Gi Aaxb Kjvg (2) G ewY©Z H.S. Code 9405.40.49 Ges Dnvi wecix‡Z Kjvg

(3) †Z ewY©Z Gw›Uªi cwie‡Z© wbæewY©Z H.S. Code Ges Gw›Uª cÖwZ¯’vwcZ nB‡e, h_v :

Ò9405.40.42 ---- LED lamps, bulbs and tubes without fittingsÓ|


¯^v¶wiZ/-

(†gvt bwReyi ingvb)

mwPe|

7


A_© gš¿Yvjq


(Kv÷gm I g –j¨ ms‡hvRb Ki)

cÖÁvcb



(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g––j¨ ms‡hvRb Ki

AvBb, 1991 (1991 m‡bi 22bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ

cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©,

AÎ wefv‡Mi 24 ‰R¨ô, 1419 e½vã †gvZv‡eK 7 Ryb, 2012 wLª÷vã Zvwi‡Li cÖÁvcb

Gm, Avi, I bs 160-AvBb/2012/2388/ Kv÷gm Gi wbæiƒc AwaKZi ms‡kvab

Kwij, h_v t-

Dcwi-D³ cÖÁvc‡bi ÔTABLEÕ Gi Kjvg (1) G DwjÐwLZ Heading-

(K) 39.17 Ges Dnvi wecix‡Z Kjvg (2) I (3) G DwjÐwLZ

Gw›Uªmg–n wejyß nB‡e; Ges

(L) 85.44 Ges Dnvi wecix‡Z Kjvg (2) I (3) G DwjÐwLZ

Gw›Uªmg–n wejyß nB‡e|


¯^v¶wiZ/-


mwPe|

8


RvZxq ivR¯ †evW©

(Kv÷gm)

cÖÁvcb


Gm, Avi, I bs 206-AvBb/2015/43/Kv÷gm|- Customs Act, 1969

(Act No. IV of 1969) Gi sections 207 Ges 219, THIRD SCHEDULE

Gi item 21 Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j, RvZxq ivR¯^ †evW©, ‡d«BU

diIqvW©vm© (jvB‡mwÝs I Kvh©-cwiPvjbv) wewagvjv, 2008 Gi wbæiƒc AwaKZi

ms‡kvab Kwij, h_v t-

Dcwi-D³ wewagvjvi-

(1) wewa 6 Gi Dc-wewa (3) Gi-

(K) `dv (K) wejyß nB‡e;

(L) `dv (L) G DwjÐwLZ Ò49 (EbcÂvk)Ó msL¨v, eÜbx I k‡ãi

cwie‡Z© Ò40 (PwjÐk)Ó msL¨v, eÜbx I kã cÖwZ ’vwcZ nB‡e;

(M) `dv (M) Gi Dc-`dv (A) wejyß nB‡e; Ges

(N) `dv (N) G DwjÐwLZ Òevsjv‡`‡ki †h †Kvb Zdwmjx e¨vsK

KZ…©K BmÿK…Z 3 (wZb) j¶ UvKvi wbivcËv RvgvbZÓ

kã¸wj, msL¨v I eÜbxi cwie‡Z© Ò3 (wZb) j¶ UvKv

g‚j¨gv‡bi mÂqcÎÓ msL¨v, eÜbx I kã¸wj cÖwZ ’vwcZ

nB‡e;

(2) wewa 6 Gi ci wbæiƒc b–Zb wewa 6K ms‡hvwRZ nB‡e, h_v :-

Ò6K| GB wewagvjvi Ab¨vb¨ wewa‡Z hvnv wKQyB _vKzK bv †Kb,

m¤•–Y© we‡`kx gvwjKvbvaxb †Kvb cÖwZôvb‡K GB wewagvjvi

AvIZvq jvB‡mÝ cÖ`vb Kiv hvB‡e bvt

Z‡e kZ© _v‡K †h, †`kx I we‡`kx †hŠ_ gvwjKvbvq

cÖwZwôZ ‡Kv¤•vbx jvB‡mÝ cvBevi †hvM¨ nB‡e, hw` we‡`kx

gvwjK ev gvwjK‡ì †kqvi avi‡Yi cwigvY D³ †Kv¤•vbxi

†gvU †kqv‡ii kZKiv 40 (PwjÐk) Gi †ekx bv nq|Ó;

9

(3) wewa 8 Gi-

(K) Dc-wewa (2) Gi cwie‡Z© wbæiƒc Dc-wewa (2) cÖwZ ’vwcZ

nB‡e, h_v:

Ò(2) Dc-wewa (1) G hvnv wKQzB _vKzK bv †Kb, GKRb

jvB‡mwÝ jvB‡m‡Ý DwjÐwLZ Kv÷g nvDm ev Kv÷gm †÷kb

e¨ZxZ Ab¨ †Kvb Kv÷gm †÷k‡b Kvh©µg cwiPvjbv Kwi‡Z

Pvwn‡j, Zvnv‡K 10 (`k) nvRvi UvKvi †UªRvix Pvjvb A_ev

e¨vsK WªvdU A_ev †c-AW©vimn mswkÐó Kv÷gm †÷k‡bi

jvB‡mwÝs KZ©„c‡¶i wbKU wjwLZfv‡e Av‡e`b Kwi‡Z nB‡e

Ges jvB‡mwÝs KZ©„c¶ Av‡e`b hvPvB Kwiqv ZvwjKvfzw³

‡hvM¨ g‡b Kwi‡j dig ÔMÕ Abyhvqx Zvnv‡K g–j jvB‡m‡Ýi

†gqv`Kv‡j D³ Kv÷g nvDm ev Kv÷gm †÷k‡bi Rb¨

GKRb jvB‡mwÝ wnmv‡e ZvwjKvfz³ Kwi‡eb;Ó;

(L) Dc-wewa (4) wejyß nB‡e;

(M) Dc-wewa (5) G DwjÐwLZ Ò2 (`yB)Ó msL¨v, eÜbx I k‡ãi

cwie‡Z© Ò4 (Pvi)Ó msL¨v, eÜbx I kã cÖwZ ’vwcZ nB‡e;

(4) wewa 9 Gi-

(K) Dc-wewa (1) G DwjÐwLZ ÒD³ UvKvi mgcwigvYÓ kã¸wji

ci Ò†UªRvwi Pvjvb A_evÓ kã¸wj mwbœ‡ewkZ nB‡e;

(L) Dc-wewa (2) Gi `dv (O) Gi cÖvš@w ’Z Ò`v uwo (|)Ó wPýwUi

cwie‡Z© Ò; GesÓ †mwg‡Kvjb I kãwU cÖwZ ’vwcZ nB‡e;

(M) Dc-wewa (2) Gi `dv (O) Gi ci wbæiƒc b–Zb `dv (P)

ms‡hvwRZ nB‡e, h_vt-

Ò(P) bevqb wd Gi Dci cÖ‡hvR¨ g–j¨ ms‡hvRb Ki

cwi‡kv‡ai Pvjv‡bi Kwc|Ó;

(5) wewa 9 Gi ci wbæiƒc b–Zb wewa 9K ms‡hvwRZ nB‡e, h_v:

10

Ò9K| ZvwjKvfz³ jvB‡mÝ bevqb|- (1) g –j jvB‡m‡Ýi gvwjK‡K

ZvwjKvfz³ jvB‡mÝ Gi bevqb Gi Rb¨ g –j jvB‡mÝ Gi

bevq‡bi Kwc, 5 (cuvP) nvRvi UvKv bevqb wd Ges Dnvi

Dci cÖ‡`q g–j¨ ms‡hvRb Ki Gi mgcwigvb A‡_©i †UªRvwi

Pvjvb A_ev e¨vsK WªvdU A_ev †c-AW©vimn mswkÐó Kv÷g

nvDm ev Kv÷gm †÷k‡bi jvB‡mwÝs KZ©„c‡¶i wbKU

wjwLZfv‡e Av‡e`b Kwi‡Z nB‡e|

(2) Dc-wewa (1) Gi Aaxb cÖvß Av‡e`b we‡ePbv Kwiqv

Kv÷g nvDm ev Kv÷gm †÷k‡bi jvB‡mwÝs KZ©„c¶ g‚j

jvB‡m‡Ýi †gqv`Kv‡ji Rb¨ ZvwjKvfz³ jvB‡mÝ bevqb

Kwi‡Z cvwi‡eb|Ó; Ges

(6) dig-L G `dv (1) G DwjÐwLZ Ò`yBÓ kãwUi cwie‡Z© Ò4 (Pvi)Ó

msL¨v, eÜbx I kãwU cÖwZ ’vwcZ nB‡e|

RvZxq ivR¯ †ev‡W©i Av‡`kµ‡g,

¯^v¶wiZ/-


†Pqvig¨vb|


A_© gš¿Yvjq


(Kv÷gm)

cÖÁvcb



(Act No. IV of 1969), AZtci D³ Act ewjqv DwjÐwLZ, Gi section 202A G

cÖÖ`Ë ¶gZve‡j miKvi, Abv`vq‡hvM¨ miKvix cvIbv Ae‡jvc‡bi (Write off) j‡¶¨

wbæiƒc wewagvjv cÖYqb Kwij, h_vt-

11

1| msw¶ß wk‡ivbvg|- GB wewagvjv miKvix cvIbv Ae‡jvcb wewagvjv, 2015

bv‡g AwfwnZ nB‡e|

2| msÁv|- welq ev cÖm‡½i cwicwš’ wKQz bv _vwK‡j, GB wewagvjvq-

(K) ÔÔAvBbÕÕ A_© The Customs Act, 1969 (Act NO. IV of

1969);

(L) ÔÔ†`DwjqvÓ A_© Ô†`Dwjqv welqK AvBb, 1997Õ Gi aviv 2 Gi µwgK

bs (18) †Z msÁvwqZ †`bv`vi;

(M) ÔÔe¨w³ÕÕ A_© †Kv‡bv †Kv¤•vwb, Askx`vwiZ¡g–jK cÖwZôvb, mwgwZ A_ev

†Kv‡bv e¨w³msN Aš@f©y³ nB‡e;

(N) ÔÔ‡evW©ÕÕ A_© National Board of Revenue Order, 1972 (P.O.

No 76 of 1972) Gi Aaxb MwVZ RvZxq ivR¯^ †evW©;

(O) ÔÔïé I KiÓ A_© The Customs Act 1969, Sales Tax

Ordinance, 1984 (eZ©gv‡b evwZjK…Z) I g –j¨ ms‡hvRb Ki AvBb,

1991 Gi AvIZvq cÖ‡hvR¨ ïé-Ki;

(P) ÒmiKvix cvIbvÓ A_© AvB‡bi section 202A †Z ewY©Z cvIbv;

3| Ae‡jvcb‡hvM¨ miKvix cvIbv|- †hB ‡¶‡Î we`¨gvb AvBb A_ev Zàxb

cÖYxZ wewagvjvi Aaxb †Kvb ïé I Ki ev Ab¨ ‡Kvb A_© †Kvb e¨w³ KZ©„K miKv‡ii

wbKU cÖ‡`q nq A_ev †Kvb e¨w³i wei“‡× †Kvb A_©`Û Av‡ivc Kiv nq Ges D³ ïé,

A_©`Û A_ev Ab¨vb¨ A_© wba©vwiZ mg‡qi g‡a¨ cwi‡kva Kiv nq bvB Ges D³ e¨w³i

†`Dwjqv‡Z¡i (bankruptcy) A_ev wb‡LuvR (Untraceable) nIqvi A_ev Ab¨ ‡Kvb

Kvi‡Y D³ ïé, A_©`Û ev A_© we`¨gvb AvB‡b eëw ’Z c×wZ‡Z Zvnvi wbKU nB‡Z

Av`vq Kiv hvq bvB A_ev Av`vq‡hvM¨ bq †mB †¶‡Î wewa 4 G DwjÐwLZ c×wZ‡Z Dnv

Ae‡jvcb Kiv hvB‡e |

4| Ae‡jvc‡bi c×wZ|- miKvix cvIbv Abv`vq‡hvM¨ nB‡j Dnv Ae‡jvc‡bi Rb¨

wbæiƒ‡c eë ’v MÖnY Kwi‡Z nB‡e, h_v:-

(K) GB wewagvjvi D‡Ïk¨ c‚iYK‡í mswkÐó Kwgkbvi Abv`vq‡hvM¨ miKvix

cvIbv m¤•wK©Z Z_¨ cwiwk‡ó DwjÐwLZ di‡g RvZxq ivR¯ †ev‡W©i

wbKU †cÖiY Kwi‡eb;

12

(L) `dv (K) Abymv‡i Kwgkbv‡ii wbKU nB‡Z cÖvß Z_¨ †evW© Dnvi †evW©

mfvq Dc ’vcb Kwi‡e;

(M) †evW© mfvq D³ Abv`vqx ivR¯ Ae‡jvc‡bi wm×vš@ MÖnb Kwievi ci

Dnv P‚ovš@ Aby‡gv`‡bi Rb¨ miKv‡ii wbKU †cÖiY Kwi‡Z nB‡e ; Ges

(N) miKvi KZ©„K P‚ovš@ Aby‡gv`‡bi ci †evW© Abv`vqx miKvix cvIbv

Ae‡jvc‡bi wel‡q Av‡`k Rvix Kwi‡e|

cwiwkó

ÔdigÕ

Abv`vq‡hvM¨ miKvix cvIbv Ae‡jvcb msµvš@ Z_¨

[wewa 4 Gi `dv (K) `ªóe¨]

1| Avg`vwbKviK ev ißvwbKvi‡Ki bvg (hvnvi bv‡g e‡Kqv)

2| wVKvbv

3| wbeÜb msµvš@ Z_¨ t

(K) g–j¨ ms‡hvRb Ki (g‚mK) wbeÜb

(L) Avg`vwb/ißvwb wbeÜb

4| Avg`vwb/ißvwb c‡Yï eY©bv

5| cvIbv D™¢‡ei †cÖ¶vcU

6| KviY `k©v‡bv †bvwUk Bmyï ZvwiL I Kwc

7| cvIbv Av`v‡q †h mKj c`‡¶c M„nxZ nBqv‡Q-

(K) Ab¨ †Kvb e¨w³i wbKU D³ e¨w³/cÖwZôv‡bi cvIbv

iwnqv‡Q wK bvt

(L) e‡Kqv Av‡ivwcZ e¨w³i g‚mK Av‡ivc‡hvM¨

weµq‡hvM¨ †Kvb cY¨ iwnqv‡Q wKbvt

(M) e‡Kqv Av‡ivwcZ e¨w³i ïé Av‡ivc‡hvM¨

weµq‡hvM¨ †Kvb cY¨ iwnqv‡Q wK bvt

(N) AvUK‡hvM¨ †Kvb cY¨ iwnqv‡Q wK bvt

(O) AvUKK…Z cY¨ weµq‡hvM¨ wKbv t

(P) DËivwaKv‡ii wbKU Awc©Z †Kvb cY¨/m¤•wË iwnqv‡Q

wK bvt

13

(Q) 1. ’vbvš@i‡hvM¨/A‡hvM¨ †Kvb m¤•wËi eY©bv

2. Ab¨vb¨ miKvix ms ’vi wbKU cvIbv

3. e‡Kqv Av‡ivwcZ e¨w³i e¨vsK G¨vKvD›U

m¤•wK©Z Z_¨vw`

8| Ae‡jvcb‡hvM¨ A‡_©i cwigvY t

ïé I Kit

Rwigvbv t

Av‡ivwcZ A_©`Û t

my` (cÖ‡hvR¨ †¶‡Î) t

‡gvU cvIbv t

AvB‡bi weavb Abyhvqx Av`vqK…Z/mgš^qK…Z A_© t

Ae‡jvcb‡hvM¨ cwigvY A_© t

9| e‡Kqv D™¢‚Z nBevi ci †Kvb m¤•wË D³ e¨w³i Aaxb nB‡Z

weµq/¯’vbvš@i nBqv‡Q wKbv/D³ m¤•wË nB‡Z A_© Av`vq

m¤¢e wK bvt

10| (K) e‡Kqv Av‡ivcbxq e¨w³i Dci †Kvbiƒc kvw @ Av‡ivc

nBqv‡Q wKbv| bv nB‡j KviY wKt

(L) kvw @i eY©bv t

11| Abv`vqx cvIbv D™¢‚Z nBevi wel‡q c×wZ ev wewaMZ †Kvb

Î“wU msNwUZ nBqv‡Q wK? nBqv _vwK‡j Zvnv ms‡kva‡bi

cÖ‡qvRbxqZv Av‡Q wK bv?

Kwgkbvi

¯v¶i

(bvgxq wmjmn)


¯^v¶wiZ/-


mwPe|

14


A_© gš¿Yvjq



cÖÁvcb



(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki


cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k

A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi weavb

Abyhvqx A_©‰bwZK AÂj cÖwZôvi j‡¶¨ D³ AvB‡bi aviv 8 Abymv‡i wb‡qvMcÖvß

†W‡fjcvi‡K A_©‰bwZK AÂj Dbœqb Kv‡R eënvh© cY¨ Avg`vwb‡Z Dnvi Dci

Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, m¤•–iK ïé Ges g–j¨ ms‡hvRb Ki

cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij, h_v :-

kZ©mg –n

(1) A_©‰bwZK AÂj †W‡fjcvi‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z

nB‡e;

(2) GB cÖÁvc‡bi AvIZvq cY¨ Avg`vwbi †¶‡Î c‡Yï bvg, weeiY,

cwigvY msµvš@ Z_¨ A_©‰bwZK AÂj KZ©©c¶ (‡eRv) KZ©„K

Aby‡gvw`Z I cÖZ¨wqZ nB‡Z nB‡e;

Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx h_v,

GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj mxU

Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv t

15

(3) A_©‰bwZK AÂj Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc

†Kvb cY¨ h_vt- Awdm miÄvgvw`, GqviKwÛkbvi, †iwd«Rv‡iUi,

hvÎxevnx hvbevnb, M„n¯’vjx-eënvh© `ªe¨vw` Ges Abyiƒc Ab¨vb¨ cY¨

Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|

ivóªcwZi Av‡`kµ‡g,

¯^v¶wiZ/-


mwPe|


A_© gš¿Yvjq



cÖÁvcb






A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi weavb

Abyhvqx A_©‰bwZK AÂj cÖwZôvi j‡¶¨, D³ AvB‡bi aviv 11 †Z DwjÐwLZ A_©‰bwZK

AÂ‡ji wkí BDwbU KZ©„K g–jabx hš¿cvwZ Ges wbg©vb DcKiY Avg`vwb‡Z Dnvi Dci


cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij, h_v :-

kZ©mg –n

(1) A_©‰bwZK AÂ‡ji wkí BDwbU‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z

nB‡e|

16


cwigvY msµvš@ weeiYx A_©‰bwZK AÂj KZ©©„c¶ KZ©„K Aby‡gvw`Z I

cÖZ¨wqZ nB‡Z nB‡et

Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx

h_v : GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj

mxU Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|

(3) A_©‰bwZK AÂj Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc


M„n¯’vjx-eënvh© `ªe¨vw`, Lv`¨`ªe¨ I cvbxq Ges Abyiƒc Ab¨vb¨ †fvM¨

cY¨ Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|


¯^v¶wiZ/-


mwPe|


A_© gš¿�Yvjq



cÖÁvcb






A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi Aaxb

cÖwZwôZ I aviv 5 Gi Aaxb †NvwlZ A_©‰bwZK AÂ‡j, aviv 11 G DwjÐwLZ wkí BDwbU

17

KZ©„K Avg`vwbK…Z hvbevn‡bi Dci Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU,

g–j¨ ms‡hvRb Ki Ges m¤•–iK ïé cÖ`vb nB‡Z, wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb

Kwij, h_v:-

kZ©mg –n

(1) wkí BDwbU‡K Kgc‡¶ 10 wgwjqb BDGm Wjvi ev mgcwigvY A_©

wewb‡qvM Kwi‡Z nB‡e A_ev mswkÐó wkí BDwb‡U Ab– b 500 Rbej

Kg©iZ _vwK‡Z nB‡e|

(2) Avg`vwbK…Z hvbevn‡bi ïé wbiƒcb I Lvjv‡mi mgq A_©‰bwZK AÂj

KZ©„c‡¶i Aby‡gv`b I Zrmsµvš@ cÖZ¨qbcÎ ïé KZ©„c‡¶i wbKU

`vwLj Kwi‡Z nB‡e|

(3) Abya© 2000 wmwm BwÄb ¶gZvi GKwU ‡mWvb Kvi Ges GKwU

gvB‡µvevm/wcKAvc f¨vb/Wvej ‡Kweb wcKAvc Avg`vwb Kiv hvB‡e|

(4) Avg`vwbK…Z hvbevnb 5 (cvuP) er‡ii g‡a¨ n @vš@i ev weµq Kiv

hvB‡e bvt

Z‡e kZ© _v‡K †h, 5 (cvuP) er‡ii g‡a¨ weµq ev n @vš@‡ii

†¶‡Î RvZxq ivR¯ †ev‡W©i 25 RyjvB, 2000 Zvwi‡Li ’vqx Av‡`k

(ïé) No. 100/2000/shulka Gi weavb cÖ‡hvR¨ nB‡e|

(5) A_©‰bwZK AÂ‡ji †Kvb wkí BDwbU GB cÖÁvc‡bi AvIZvq

†KejgvÎ GKevi hvbevnb Avg`vwb Kwi‡Z cvwi‡e|

(6) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevn‡bi bæi †cÐ‡Ui µwgK

b¤‡ii c–‡e© Ò†eRvÓ kãwU wjwL‡Z nB‡e|

(7) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevnb Avg`vwbKviK wkí

BDwb‡Ui Drcv`b I mswkÐó KvR e¨wZ‡i‡K Ab¨ †Kvb Kv‡R ev †Kvb

evwYwR¨K D‡Ï‡k¨ eënvi Kiv hvB‡e bv|


¯^v¶wiZ/-


mwPe|

18


A_© gš¿Yvjq


(Kv÷gm)

cÖÁvcb




sub-section (1), section 13 Ges Chapter XI Gi mv‡_ cwVZe¨, G cÖ`Ë

¶gZve‡j miKvi, RvZxq ivR¯ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k A_©‰bwZK AÂj

KZ©„c¶ AvBb 2010 (2010 m‡bi 42 b¤î AvBb), AZ:ci D³ AvBb ewjqv DwjÐwLZ,

Gi aviv 4 Gi Aaxb evsjv‡`k A_©‰bwZK AÂj KZ©„c¶ KZ©„K cÖwZwôZ A_©‰bwZK

AÂ‡j ’vwcZ wkí BDwb‡Ui Avg`vwb I ißvwbi Kv÷gm welqK Kvh©µg cwiPvjbvi

D‡Ï‡k¨ wbæiƒc wewagvjv cÖYqb Kwij, h_v :-

1| msw¶ß wk‡ivbvg I cÖ‡qvM|- (1) GB wewagvjv evsjv‡`k A_©‰bwZK AÂj

Iq¨vinvDwRs †÷kb (Warehousing station) wewagvjv, 2015 bv‡g AwfwnZ

nB‡e|

(2) Bnv evsjv‡`k A_©‰bwZK AÂj AvBb, 2010 Gi aviv 4 Gi Aaxb

cÖwZwôZ A_©‰bwZK AÂ‡j cÖ‡qvM Kiv nB‡e|

2| D³ AvB‡bi weavb Abymv‡i cÖwZwôZ cÖwZwU A_©‰bwZK AÂj GKwU

Iq¨vinvDwRs †÷kb (Warehousing station) wnmv‡e we‡ewPZ nB‡e|

3| A_©©‰bwZK AÂ‡j ’vwcZ wkí BDwbU Dnvi cY¨ Drcv`‡b eënvh © KuvPvgvj ev

DcKiY Avg`vwbi mgq cÖ‡hvR¨ Avg`vwb ïé, m¤•–iK ïé I g–j¨ ms‡hvRb Ki

cwi‡kva bv Kwiqv eÛ eë ’vq Avg`vwb Kwi‡Z cvwi‡e|

19

4| †Kvb wkí BDwbU KZ©„K Drcvw`Z cY¨ A_©‰bwZK AÂj Gi evwn‡i †`‡ki

Af¨š@‡i †fv‡Mi (Home Consumption) Rb¨ weµq ev n @vš@i Kwi‡j Dnv Avg`vwb

wnmv‡e we‡ewPZ nB‡e Ges D³ c‡Yï Dci cÖ‡hvR¨ hveZxq ïé-Ki Av‡ivwcZ nB‡e t

Z‡e kZ© _v‡K †h, kZfvM ißvwbgyLx wkí BDwbU RvZxq ivR¯^ †evW© KZ©„K

wba©vwiZ cwigv‡Yi AwZwi³ Drcvw`Z cY¨ †`‡k Af¨š@‡i †fv‡Mi Rb¨ weµq Kwi‡Z

cvwi‡e bv|


¯^v¶wiZ/-


mwPe|


A_© gš¿Yvjq



cÖÁvcb






nvB-‡UK cvK© KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi aviv 17 Gi weavb

Abyhvqx nvB-†UK cvK© cÖwZôvi j‡¶¨ D³ AvB‡bi aviv 15 Abymv‡i nvB-†UK cv‡K©

wkí cÖwZôvb KZ©„K g–jabx hš¿cvwZ Ges wbg©vb DcKiY Avg`vwb‡Z Dnvi Dci


cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij :

kZ©mg –n

(1) nvB-†UK cvK© wkí cÖwZôvb‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z

nB‡e|

20


cwigvY msµvš@ weeiYx nvB-†UK cvK© KZ©©„c¶ KZ©„K Aby‡gvw`Z I

cÖZ¨wqZ nB‡Z nB‡et

Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx

h_v : GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj

mxU Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|

(3) nvB-†UK cvK© Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc


M„n¯’vjx-eënvh© `ªe¨vw`, Lv`¨`ªe¨ I cvbxq Ges Abyiƒc Ab¨vb¨ ‡fvM¨

cY¨ Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|


¯^v¶wiZ/-


mwPe|


A_© gš¿�Yvjq



cÖÁvcb






evsjv‡`k nvB-‡UK cvK© KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi aviv 3

21

Gi Aaxb cÖwZwôZ nvB-†UK cv‡K©, aviv 15 G DwjÐwLZ wkí cÖwZôvb KZ©„K Avg`vwbK…Z

hvbevn‡bi Dci Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, g–j¨ ms‡hvRb Ki

Ges m¤•–iK ïé cÖ`vb nB‡Z, wbæewY©Z kZ© mv‡c‡¶, Ae¨vnwZ cÖ`vb Kwij, h_v tÑ

kZ©mg –n

(1) wkí cÖwZôvb‡K Kgc‡¶ 10 wgwjqb BDGm Wjvi ev mgcwigvY A_©

wewb‡qvM Kwi‡Z nB‡e A_ev mswkÐó wkí cÖwZôv‡b Kgc‡¶ 500

Rbej Kg©iZ _vwK‡Z nB‡e|

(2) Avg`vwbK…Z hvbevn‡bi ïé wbiƒcb I Lvjv‡mi mgq nvB-†UK cvK©

KZ©„c‡¶i Aby‡gv`b I Zrmsµvš@ cÖZ¨qbcÎ ïé KZ©„c‡¶i wbKU

`vwLj Kwi‡Z nB‡e|

(3) Abya© 2000 wmwm BwÄb ¶gZvi GKwU ‡mWvb Kvi Ges GKwU

gvB‡µvevm/wcKAvc f¨vb/Wvej ‡Kweb wcKAvc Avg`vwb Kiv hvB‡e|

(4) Avg`vwbK…Z hvbevnb 5 (cvuP) er‡ii g‡a¨ n @vš@i ev weµq Kiv

hvB‡e bv t

Z‡e kZ© _v‡K †h, 5 (cvuP) eQ‡ii g‡a¨ weµq ev n¯@vš@‡ii

†¶‡Î RvZxq ivR¯ †ev‡W©i 25 RyjvB, 2000 Zvwi‡Li ’vqx Av‡`k

(ïé) No. 100/2000/shulka Gi weavb cÖ‡hvR¨ nB‡e|

(5) nvB-†UK cv‡K© Aew ’Z †Kvb wkí cÖwZôvb GB cÖÁvc‡bi AvIZvq

†KejgvÎ GKevi hvbevnb Avg`vwb Kwi‡Z cvwi‡e|

(6) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevn‡bi bæi †cÐ‡Ui µwgK

b¤‡ii c–‡e© ÒnvB-†UK cvK©Ó kãwU wjwL‡Z nB‡e|

(7) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevnb Avg`vwbKviK wkí

cÖwZôv‡bi Drcv`b I mswkÐó KvR e¨wZ‡i‡K Ab¨ †Kvb Kv‡R ev †Kvb

evwYwR¨K D‡Ï‡k¨ eënvi Kiv hvB‡e bv|


¯^v¶wiZ/-


mwPe|

22


A_© gš¿Yvjq


(Kv÷gm)

cÖÁvcb




sub-section (1), section 13 Ges Chapter XI Gi mv‡_ cwVZe¨, G cÖ`Ë

¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g evsjv‡`k nvB-‡UK cvK©

KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 b¤i AvBb), AZ:ci D³ AvBb ewjqv DwjÐwLZ,

Gi aviv 17 Gi Aaxb evsjv‡`k nvB-‡UK cvK© KZ©„c¶ KZ©„K cÖwZwôZ nvB-‡UK cv‡K©

’vwcZ wkí KviLvbvi Avg`vwb I ißvwbi Kv÷gm welqK Kvh©µg cwiPvjbvi D‡Ï‡k¨

wbæiƒc wewa cÖYqb Kwij, h_v :-

1| msw¶ß wk‡ivbvg I cÖ‡qvM|- (1) GB wewagvjv evsjv‡`k nvB-†UK cvK©

Iq¨vinvDwRs †÷kb (Warehousing station) wewagvjv, 2015 bv‡g AwfwnZ

nB‡e|

(2) Bnv evsjv‡`k nvB-†UK cvK© AvBb, 2010 Gi aviv 3 Gi Aaxb cÖwZwôZ

nvB-†UK cv‡K© cÖ‡qvM Kiv nB‡e|

2| D³ AvB‡bi weavb Abymv‡i nvB-†UK cv‡K© cÖwZwôZ cÖwZwU nvB-†UK cvK©

GKwU Iq¨vinvDwRs †÷kb (Warehousing station) wnmv‡e we‡ewPZ nB‡e|

3| nvB-†UK cv‡K© ’vwcZ wkí KviLvbv Dnvi cY¨ Drcv`‡b eënvh© KuvPvgvj ev

DcKiY Avg`vwbi mgq cÖ‡hvR¨ Avg`vwb ïé, m¤•–iK ïé I g–j¨ ms‡hvRb Ki

cwi‡kva bv Kwiqv eÛ eë ’vq Avg`vwb Kwi‡Z cvwi‡e|

23

4| †Kvb wkí KviLvbv KZ©„K Drcvw`Z cY¨ nvB-†UK cvK© Gi evwn‡i †`‡ki

Af¨š@‡i †fv‡Mi (Home Consumption) Rb¨ weµq ev n @vš@i Kwi‡j Dnv Avg`vwb

wnmv‡e we‡ewPZ nB‡e Ges D³ c‡Yï Dci cÖ‡hvR¨ hveZxq ïé-Ki Av‡ivwcZ nB‡e t

Z‡e kZ© _v‡K †h, kZfvM ißvwbgyLx wkí cÖwZôvb RvZxq ivR¯^ †evW© KZ©„K

wba©vwiZ cwigv‡Yi AwZwi³ Drcvw`Z cY¨ †`‡ki Af¨š@‡i †fv‡Mi Rb¨ weµq Kwi‡Z

cvwi‡e bv|


¯^v¶wiZ/-


mwPe|


A_© gš¿Yvjq


(Kv÷gm)

cÖÁvcb



(Act No. IV of 1969) Gi section 18 Gi sub-section (2) ‡Z cÖ`Ë

¶gZve‡j miKvi, D³ Act Gi FIRST SCHEDULE Gi Kjvg (1) Gi

Heading Gi wecix‡Z Kjvg (2) G wea„Z H.S. Code Gi wecix‡Z Kjvg (3) ‡Z

DwjÐwLZ †h mKj c‡Yï wecix‡Z Kjvg (5) G ewY©Z-

(K) Statutory Rate of Import Duty 25% cÖ‡hvR¨ Av‡Q, ‡mB

mKj c‡Yï g‡a¨ wbæewY©Z cY¨, wewagvjv, cÖÁvcb I Av‡`k Ges

TABLE-I G ewY©Z Heading Gi wecix‡Z DwjÐwLZ H.S.Code

Gi Aaxb Avg`vwbK…Z cY¨mg–n e¨ZxZ, Ab¨vb¨ mKj c‡Yï Dci;

Ges

24

(L) Statutory Rate of Import Duty 10% cÖ‡hvR¨ Av‡Q, ‡mB

mKj c‡Yï g‡a¨ wbæewY©Z TABLE-II Gi Kjvg (1) G DwjÐwLZ

Heading Gi wecix‡Z Kjvg (2) G wea„Z H.S.Code Gi Aaxb

Kjvg (3) G ewY©Z c‡Yï Dci -

4% nv‡i Regulatory Duty (RD) Av‡ivc Kwij, h_vt-

(1) †cv÷cv‡m©j KZ©„K Ges evwYwR¨K bgybv wnmv‡e Avg`vwbK…Z cY¨;

(2) miKvi Aby‡gvw`Z evwYR¨ †gjvi Rb¨ Avg`vwbK…Z cY¨;

(3) Avg`vwbK…Z hš¿cvwZ †givg‡Zi Rb¨ ev Dnvi Warranty

replacement Gi Rb¨ Avg`vwbK…Z cY¨;

(4) kZfvM ißvwbgyLx wk‡íi Rb¨ e‡ÛW Iq¨vi nvDm myweavq

Avg`vwbK…Z cY¨;

(5) 1961 Ges 1963 m‡bi wf‡qbv Kb‡fbk‡b cÖ`Ë K‚U‰bwZK myweavi

AvIZvq ciivó« gš¿Yvjq KZ©„K h_vh_fv‡e cÖ`Ë mwU©wd‡K‡Ui

wfwË‡Z K‚U‰bwZK e¨w³ I K‚U‰bwZK wgkb KZ©„K Avg`vwbK…Z cY¨;

(6) RvZxq ivR¯^ †ev‡W©i Standing Order No- 3(84)NBR

(Cus)/11/74/1766-70, ZvwiL : 28/01/1975 Gi Aaxb

RvwZmsN Ges Avš@R©vwZK ms ’v KZ©„K Avg`vwbK…Z cY¨;

(7) RvZxq ivR¯^ †ev‡W©i Memo No- 9(41)NBR/Cus-IV/72/

246, ZvwiL : 10/04/1981 Gi Aaxb Avg`vwbK…Z cÖwZi¶v mvgMÖx;

(8) cÖÁvcb Gm.Avi.I bs- 542-Gj/84/886/Kvm, ZvwiL :

10/12/84 Gi gva¨‡g mvgwqKfv‡e AvbxZ wewea cY¨;

(9) cÖÁvcb Gm.Avi.I bs- 61-AvBb/92/1444/ïé, ZvwiL :

17/03/1992 Gi Aaxb Avg`vwbK…Z ÎvY mvgMÖx;


15/02/1993 Gi Aaxb g –K, ewai, AÜ ev kvixwiK I gvbwmK

cÖwZeÜx‡ì cybe©vm‡bi Rb¨ Avg`vwbK…Z cY¨;


28/11/1995 Gi Aaxb evsjv‡`k LwbR ˆZj I M¨vm AbymÜvb,

D‡Ëvjb I Drcv`b Kvh©µg MÖn‡Yi Rb¨ Avg`vwbK…Z hš¿cvwZ,

25

hš¿vsk I Ab¨vb¨ cY¨;


19/03/1997 Gi Aaxb †emiKvix Lv‡Z we`y¨r Drcv`‡bi wbwg‡Ë

we`y¨r Drcv`b †K›`ª ’vc‡bi j‡¶¨ ’vqxfv‡e Avg`vwbK…Z cÐv›U I

BKz¨Bc‡g›U Ges A ’vqxfv‡e Avg`vwbK…Z B‡iKkb g¨v‡Uwiqvjm,

hš¿cvwZ I hš¿vsk;


23/05/1999 Gi Aaxb evsjv‡`k LwbR ˆZj I M¨vm AbymÜvb,

Dbœqb, D‡Ëvjb I Drcv`b Kvh©µg cwiPvjbvi Rb¨ Avg`vwbK…Z

hš¿cvwZ, hš¿vsk I Ab¨vb¨ cY¨ ;


18/04/2000 Gi Aaxb †emiKvix Lv‡Z we`y¨r Drcv`‡bi wbwg‡Ë

we`y¨r Drcv`b †K›`ª ’vc‡bi j‡¶¨ ’vqxfv‡e Avg`vwbK…Z cÐv›U I

BKz¨Bc‡g›U Gi hš¿vsk;

(15) UªvÝdvi Ae †iwm‡WÝ (Transfer of Residence) (e¨v‡MR)

wewagvjv, 2000 Gi AvIZvfz³ wewea cY¨;

(16) KAFCO mswkÐó Av‡`k bs- 3(20)ïé-2/90(Ask)/669-670,

ZvwiL : 07/06/2000 wLªt Gi gva¨‡g Avg`vwbK…Z cY¨mg–n;


23/04/2002 Gi Aaxb evsjv‡`k e¨vsK KZ…©K Avg`vwbK…Z

cY¨mg~n;

(18) Privileged Persons (Customs Procedures) Rules, 2003

(cÖÁvcb Gm.Avi.I bs- 237-Law/2003/2015/Cus, ZvwiL :

02/08/2003) Gi Aaxb Aby‡”Q` 2(L), 2(M) Ges 2(N) G ewY©Z

ms ’v ev e¨w³ KZ©„K Avg`vwbK…Z cY¨mg–n;


10/06/2004 Gi Aaxb †mvjvi c¨v‡bj cÐv›U cÖ ‘Kvix cÖwZôvb

KZ©„K Avg`vwbK…Z cY¨mg~n;


16/01/2005 Gi Aaxb XvKv wK¬Y dz‡qj cÖK‡íi AvIZvq

Avg`vwbK…Z cY¨mg~n;


09/06/2005 Gi Aaxb Avg`vwbK…Z Pvgov wk‡íi KuvPvgvj wn‡m‡e

26

eënvh© ivmvqwbK `ªe¨vw`;


20/05/2007 Gi Aaxb Avg`vwbK…Z †Rbv‡iUi ˆZwii DcKiY;


28/06/2007 Gi Aaxb Avg`vwbK…Z cY¨mg–n;


17/12/2007 Gi Aaxb Avg`vwbK…Z cY¨mg~n;

(25) ‡idv‡ij nvmvcvZvj KZ©„K hš¿cvwZ I hš¿vsk Avg`vwb msµvš@

cÖÁvcb Gm.Avi.I bs- 137-AvBb/2009/2240/ïé, ZvwiL :

11/06/2009 Gi Aaxb Avg`vwbK…Z cY¨mg~n;

(26) K…wlKv‡h© eënvh© KxUbvkK cÖ ‘ZKviK cÖwZôvb cÖÁvcb Gm.Avi.I

bs- 143-AvBb/2009/2246/ïé, ZvwiL : 11/06/2009;

(27) evsjv‡`‡k LwbR ˆZj I M¨vm AbymÜvb, D‡Ëvjb I Drcv`b

Kvh©µg cwiPvjbvi D‡Ï‡k¨ †c‡Uªvevsjv Gi Aaxb (ev‡c·),

(wewRGdwmGj), (GmwRGdGj) KZ©„K hš¿cvwZ I hš¿vsk Avg`vwb

msµvš@ cÖÁvcb Gm.Avi.I bs- 146-AvBb/2009/2249/ïé,

ZvwiL : 11/06/2009;

(28) †Uw·K¨ve Avg`vwb msµvš@ cÖÁvcb Gm,Avi,I bs 151-

AvBb/2009/2254/ïé, ZvwiL t 11 Ryb, 2009 Gi gva¨‡g

Avg`vwbK…Z †Uw·K¨ve;

(29) U¨vM, †j‡ej, ÷xKvi msµvš@ Gm.Avi.I bs- 190-AvBb/2009/

2255/ïé, ZvwiL : 02/07/2009 Gi Aaxb Avg`vwbK…Z cY¨mg–n;

(30) †U·UvBj wkí cÖwZôvb KZ©„K hš¿�cvwZ ev hš¿�vsk ev DcKiY

Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I bs- 178-

AvBb/2010/2296/ïé, ZvwiL : 10/06/2010 Gi Aaxb

Avg`vwbK…Z cY¨mg~n;

(31) ïaygvÎ evsjv‡`‡k PjvPjKvix wfbœ †`‡ki wegvb ms ’v KZ…©K cÖÁvcb

Gm.Avi.I bs- 194-AvBb/2010/2312/ïé, ZvwiL :

10/06/2010 Gi Aaxb Avg`vwbK…Z cY¨;

(32) cÖÁvcb Gm,Avi,I bs 238-AvBb/2010/2317/ïé, ZvwiL :

29/06/2010 Gi Aaxb msm`-m`m¨ KZ©„K Avg`vbxq ïé-Ki gy³

27

Mvox;

(33) cÖÁvcb Gm.Avi.I bs- 156-AvBb/2011/2342/Kv÷gm&, ZvwiL :

09/06/2011 Bs†iRx Gi gva¨‡g Gjwc M¨vm wmwjÛvi cÖ ‘ZKvix

cÖwZôvb KZ© „K AvbxZ cY¨;

(34) Kw¤•DUvi I Kw¤•DUvi mvgMÖx Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I

bs- 157-AvBb/2011/2343/Kv÷gm&, ZvwiL : 09/06/2011 Gi

Aaxb Avg`vwbK…Z cY¨mg~n;

(35) cÖÁvcb Gm.Avi.I bs- 169-AvBb/2011/2356/Kv÷gm&, ZvwiL :

09/06/2011 Bs†iRx Gi gva¨‡g Effluent Treatment Plant

(ETP) eënviKvix KZ©„K AvbxZ ‡KwgK¨vjm;

(36) †cvwëª wk‡íi hš¿cvwZ I hš¿vsk Avg`vwb msµvš@ cÖÁvcb

Gm.Avi.I bs- 160-AvBb/2012/2388/Kv÷gm, ZvwiL :

07/06/2012 Gi Aaxb Avg`vwb ïé nB‡Z Ae¨vnwZcÖvß hš¿cvwZ,

hš¿vsk I DcKiY;

(37) cÖÁvcb Gm.Avi.I bs-164-AvBb/2012/2392/Kv÷gm, ZvwiL :

07/06/2012 Gi Aaxb Avg`vwbK…Z cY¨mg~n (hatching eggs);

(38) hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2012 (cÖÁvcb

Gm.Avi.I. bs- 172-AvBb/2012/2400/Kv÷gm, ZvwiL : 07

Ryb, 2012 wLª÷vã) Gi Aaxb Avg`vwbK…Z cY¨mg–n;

(39) †cvwëª, jvBfóK I †WBix wdW cÖ ‘ZKviK cÖwZôvb A_ev grm¨

Awa`ßi KZ©„K wbewÜZ wdmvix Ges grm¨ wdW cÖ ‘ZKviK cÖwZôvb

KZ©„K KuvPvgvj Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I bs- 147-

AvBb/2013/2434/Kv÷gm, ZvwiL : 06/06/2013 Gi Aaxb

Avg`vwb ïé nB‡Z Ae¨vnwZcÖvß cY¨;

(40) cÖÁvcb Gm,Avi,I bs- 150-AvBb/2013/2437/Kv÷gm&, ZvwiL :

06/06/2013 Gi Aaxb RvnvR cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vbxq

cY¨;

(41) cÖÁvcb Gm.Avi.I. bs- 151-AvBb/2013/2438/Kv÷gm, ZvwiL :

06/06/2013 Gi Aaxb ch©Ub wk‡íi Rb¨ Avg`vwbK…Z cY¨;

(42) cÖÁvcb Gm.Avi.I. bs- 215-AvBb/2013/2454/Kv÷gm, ZvwiL :

01/07/2013 Gi Aaxb msev`cÎ wk‡íi Rb¨ Avg`vwbK…Z

wbDRwcÖ›U;

28

(43) cÖÁvcb bs- 28/2014/ïé, ZvwiL t 09/04/2014 Gi AvIZvq

Avg`vwbK…Z Jl‡ai KuvPvgvj wn‡m‡e eënvh© ivmvqwbK †hŠM;

(44) cÖÁvcb Gm.Avi.I bs- 122-AvBb/2014/2486/Kv÷gm, ZvwiL :

05/06/2014 Gi Aaxb Avg`vwbK…Z dvg©vwmDwUK¨vjm& KuvPvgvj

mg~n;

(45) RvnvR wkí‡K myweav cÖ`v‡bi j‡¶¨ Gm,Avi,I bs- 136-


Avg`vwbK…Z cY¨;

(46) kZfvM ißvwbgyLx ˆZwi †cvlvK wkí cÖwZôvb KZ©©„K wcÖ-†dweª‡K‡UW

wewìs ˆZwii DcKiY Avg`vwb msµvš@ Gm,Avi,I bs- 137-


Avg`vwbK…Z cY¨;

(47) Gm, Avi, I bs 135-AvBb/2015/15/Kv÷gm, ZvwiL t 4 Ryb,

2015 wLª÷vã Gi Aaxb Avg`vwbK…Z g~jabx hš¿cvwZ I hš¿vsk;

(48) ‡Ljbv cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vwbK…Z DcKi‡bi Dci ïé-

Ki Ae¨vnwZ msµvš@ cÖÁvcb Gm, Avi, I bs 145-

AvBb/2015/25/ Kv÷gm, ZvwiL t 4 Ryb, 2015 wLª÷vã;

(49) ZuvZ e ¿ cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vwbK…Z DcKi‡bi Dci ïé-

Ki Ae¨vnwZ msµvš@ cÖÁvcb Gm, Avi, I bs 146-

AvBb/2015/26/ Kv÷gm, ZvwiL t 4 Ryb, 2015 wLª÷vã;

(50) wb‡æi TABLE-I Gi Kjvg (1) Gi wecix‡Z Kjvg (2) G ewY©Z

H.S. Code Gi wecix‡Z Kjvg (3) G DwjÐwLZ Avg`vwbK…Z cY¨,

h_v :-

TABLE-I

Heading H.S. Code Description

(1) (2) (3)

15.13 1513.29.00 Palm kernel or babassu oil and

fractions thereof (excl. crude)

19.01 1901.90.91 Malt extract; food preparations

imported in bulk by VAT

registered food processing

industries

29


(1) (2) (3)

27.10 2710.19.21 Lubricating oil

39.19 3919.90.20 Perfomance Tape/Closure/Side

Tape

40.10 4010.31.00 Endless transmission belts of

trapezoidal cross-section

(V-belts), V-ribbed, of an

outside circumference exceeding

60 cm but not exceeding 180 cm

4010.32.00 Endless transmission belts of

trapezoidal cross-section

(V-belts), other than V-ribbed,

of an outside circumference

exceeding 60 cm but not

exceeding 180 cm


trapezoidel cross-section

(V-belts), V-ribbed, of an

outside circumference exceeding

180 cm but not exceeding 240

cm


trapezoidel cross-section

(V-belts), other than V-ribbed,

of an outside circumference

exceeding 180 cm but not

exceeding 240 cm

48.23 4823.90.94 Air laid paper imported by VAT

registered sanitary napkin

manufacturers

56.03 5603.12.10 Textile back sheet/Non oven air

through Bonded (ADL)

72.13 7213.91.20 Wire rod imported by VAT

registered bicycle parts/

components manufacturers

73.18 7318.15.00 Other screws and bolts, whether

or not with their nuts or washers

7318.16.00 Nuts

76.10 7610.90.10 Aluminium composite panel

85.16 8516.79.10 Vaporizer heating machine

85.23 8523.21.00 Cards incorporating a magnetic

30


(1) (2) (3)

stripe

96.02 9602.00.10 Gelatin capsules (empty); Ges

(51) wb‡æi TABLE-II Gi Kjvg (1) Gi wecix‡Z Kjvg (2) G ewY©Z

H.S. Code Gi wecix‡Z Kjvg (3) G DwjÐwLZ Avg`vwbK…Z cY¨,

h_v:-

TABLE-II


(1) (2) (3)

09.10 0910.91.91 Spices premix imported by VAT

registered foodstuffs manufacturing

industries

11.04 1104.12.10 Oats rolled or flaked grains of oats

wrapped/canned upto 2.5 kg

19.01 1901.90.20 Dry mixed ingredients of food

preparations imported in bulk

21.03 2103.90.10 Mixed seasonings

21.06 2106.90.40 Stabilizer for milk imported by

VAT registered milk foodstuffs

manufacturing and agro-processing

industries

29.02 2902.90.10 Refined naphthalene

32.08 3208.20.91 Cover coat/medium imported by

VAT registered ceramic ware

manufacturers

32.15 3215.11.10 Flexo/Gravure in liquid form

imported by VAT registered

manufacturers

3215.19.10 Flexo/Gravure in liquid form

imported by VAT registered

manufacturers

34.02 3402.11.10 Linear Alkyl Benzene Sulphonic

Acid (LABSA)

39.20 3920.62.90 Other poly(ethylene terephthalate)

44.11 4411.12.00 Medium density fiberboard of a

thickness not exceeding 5 mm

4411.13.00 Medium density fiberboard of a

31


(1) (2) (3)

thickness exceeding 5 mm but not

exceeding 9 mm

4411.14.00 Medium density fiberboard of a

thickness exceeding 9 mm

48.11 4811.59.20 Melamine impregnated decorative

paper

55.12 5512.19.10 Silk screen imported by VAT

registered ceramicware

manufacturers

73.04 7304.19.10 Line pipe of a kind used for oil or

gas pipelines Exceeding 8 inch dia

73.06 7306.19.10 Line pipe of a kind used for oil or

gas pipelines Exceeding 8 inch dia

73.07 7307.92.11 Imported by VAT registered tyre

manufacturing industries

73.11 7311.00.20 LP gas cylinder capacity below

5000 litres

74.08 7408.11.00 Copper wire of refined copper

76.05 7605.11.00 Aluminium wire rod

76.07 7607.11.90 Aluminium foil not backed

83.09 8309.10.00 Crown corks

8309.90.10 Lug caps

8309.90.30 Combination seal for vials

84.48 8448.20.10 Jute pin; Jute staves

87.04 8704.21.16 Dump Truck/Tipper (including

CNG operated) diesel or semi-

diesel engine g.v.w. not exceeding

5 tonnes

8704.22.14 Dump Truck/Tipper (including


diesel engine g.v.w. exceeding 5

tonnes but not exceeding 20

tonnes

8704.23.13 Dump Truck/Tipper (including


diesel engine g.v.w. exceeding 20

tonnes

8704.31.16 Dump Truck/Tipper, other, with

spark-ignition internal combustion

32


(1) (2) (3)

piston engine g.v.w. not exceeding

5 tonnes

8704.32.13 Dump Truck/Tipper other, with

spark-ignition internal combustion

piston engine g.v.w. exceeding 5

tonnes

8704.90.13 CNG operated dumper/tipper in

CBU

94.03 9403.20.20 Racks of a kind used in the

pharmaceutical laboratory imported

by VAT registered pharmaceutical

industries

9403.60.10 Laboratory furniture imported by

VAT registered pharmaceutical

industries


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RvZxq ivR¯ †evW©

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Dc‡iv³ wel‡q cÖwZ Avcbvi m`q `„wó AvKl©Y Kiv n‡jv|

2| wewfbœ m–Î n‡Z G g‡g© Awf‡hvM cvIqv hv‡”Q †h, wKQz msL¨K/‡Kvb †Kvb

Avg`vwbKviK ïé I Ki duvwK †`qvi D‡Ï‡k¨ Rvj RvwjqvwZ K‡i cÖ ‘ZKviK

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mv‡_ m¤•K© †Mvcb K‡i ev wg_¨v m¤•‡K©i QÙvei‡b wg_¨v (Untrue) WKz¨‡g›Um †hgb

Aeg–j¨vwqZ (Under invoiced) Bbf‡qm `vwLj K‡i _v‡K| G‡Z miKvi ïay Zvi

b¨vqm½Z ivR¯ †_‡KB ewÂZ nqbv, Avg`vwbKviK‡ì g‡a¨ êlg¨ m„wó nq Ges A‰ea

c‡_ gy`ªvcvPviI N‡U| G ai‡Yi Rvj RvwjqvwZ GLb ïé eë ’vcbvi †¶‡Î GKwU D”P

SuywKi welq|

3| ewY©Z ivR¯^ I evwYR¨ SuywKc –Y© cwiw ’wZ n‡Z DËi‡Yi j‡¶¨ Z_v •b–Zb Mvox

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cÖwZ‡hvwMZv wbwðZ Kivi D‡Ï‡k¨ wbæiƒc Kvh©µg MÖn‡Yi Rb¨ Customs Act, 1969

Gi Section 25 Ges D³ section Gi Sub-section (2) G cÖ`Ë ¶gZve‡j

RvixK…Z ïé g‚j¨vqb wewagvjv, 2000 (cÖÁvcb bs-57-AvBb/2000/1821/ïé, ZvwiL

23-02-2000) Gi AvIZvq mswkÐó mKj‡K wbæiƒc wb‡`©k cÖ`vb Kiv n‡jv:

(1) †Kvb eªv‡Ûi b–Zb Mvoxi Avg`vwbKviK H Mvox cÖ ‘ZKvi‡Ki

g‡bvbxZ/Pzw³e× wWjvi wnmv‡e �b–Zb Mvox Avg`vwb Ki‡j †m‡¶‡Î ïévqbKv‡j Mvox

cÖ ‘ZKviK cÖwZôvb KZ©„K Avg`vwbKviK eivei mivmwi Bmy¨K…Z Bbf‡qm

(Manufacturers Invoice) `vwLj Ki‡Z n‡e| D³ Bbf‡qm ïé g‚j¨vqb wewagvjvi

wewa-4 Abyhvqx mwVK cvIqv †M‡j cÖ‡qvR‡b B›Uvi‡b‡Ui gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi

g–j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z cÖvß �g–j¨ Z‡_ï (cÖ‡hvR¨ †¶‡Î cÖ‡qvRbxq

mgš^q K‡i) mv‡_ Zzjbv K‡i Zvi wfwË‡Z ïévqb Kiv hv‡e|

(2) Avg`vwbKviK cÖ ‘ZKvi‡Ki g‡bvbxZ wWjvi bv n‡j wKsev wWjvi n‡jI

cÖ ‘ZKviK e¨ZxZ Z…Zxq †Kvb e¨w³/cÖwZôvb n‡Z mivmwi ev c‡iv¶fv‡e Avg`vwb

Ki‡j Ges Giƒc †¶‡Î ïé g‚j¨vqb wewagvjvi wewa-4 Abyhvqx ïé g–j¨ avh© Kiv bv

†M‡j †m‡¶‡Î wb‡æi (K), (L), (M) Ges (N) G ewY©Z c×wZmg‚n µgvbymv‡i AbymiYc –

e©K Avg`vwbK…Z hvbevn‡bi ïé �g–j¨ wbiƒcY Ki‡Z n‡e :-

(K) ïé g –j¨vqb wewagvjvi wewa-5 Gi AvIZvq Awfbœ c‡Yï (Identical

goods) wewbgq g –j¨ Gi wfwË‡Z ïévqb Kiv hv‡e| G‡¶‡Î Rvcv‡b

cÖ ‘ZK…Z GKB eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi (Identical

Vehicle) †¶‡Î Yellow Book-G D×…Z mKj †KvW g‡W‡ji Mo

g –j¨ ïévq‡bi Rb¨ MÖnY Kiv hv‡e| Rvcvb e¨ZxZ Ab¨ †Kvb †`k

34

n‡Z Avg`vwb Kiv n‡j, †¶ÎgZ, nvjbvMv`K…Z Glass's Guide,

Magazine Automobiles ev Avš@R©vwZKfv‡e ¯xK…Z Abyiƒc †Kvb

Rvb©v‡j cÖKvwkZ mKj g‡Wj †Kv‡Wi Mo g –j¨ ïévq‡bi Rb¨ MÖnY

Kiv hv‡e| ZvQvov K‚UbxwZK, `–Zvevm, we‡kl myweav‡fvMx e¨w³ ev

cÖwZôvb KZ©„K Avg`vwbK…Z GKB eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi

(Identical Vehicle) †NvwlZ g–j¨‡KI weKí wnmv‡e ïévq‡bi

wfwËg –j¨ wnmv‡e MÖnY Kiv hv‡e| Dfq †¶‡Î cÖ‡qvR‡b B›Uvi‡b‡Ui

gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi g‚j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm

n‡Z cÖvß g–j¨ Z‡_ï mv‡_ hvPvB Kiv hv‡e;

(L) Dc‡ii (K) c×wZ‡Z •g–j¨ wba©viY m¤¢e bv n‡j †m‡¶‡Î wewagvjvi

wewa-6 Z_v mgZzj¨ c‡Yï (Similar goods) wewbgq g‚‡jï

wfwË‡Z g–j¨ avh© Kiv hv‡e| G‡¶‡Î Rvcv‡b cÖ ‘ZK…Z Abyiƒc eªvÛ,

g‡Wj I K¨vcvwmwUi Mvwoi (Similar Vehicle) †¶‡Î Yellow

Book-G D×…Z mKj g‡Wj †Kv‡Wi Mo g–j¨ ïévq‡bi Rb¨ MÖnY Kiv

hv‡e| Rvcvb e¨ZxZ Ab¨ †Kvb †`k n‡Z Avg`vwb Kiv n‡j, †¶ÎgZ,

nvjbvMv`K…Z Glass's Guide, Magazine Automobiles ev

Avš@R©vwZKfv‡e ¯xK…Z Abyiƒc †Kvb Rvb©v‡j cÖKvwkZ mKj g‡Wj

†Kv‡Wi Mo g –j¨ ïévq‡bi Rb¨ MÖnY Kiv hv‡e| ZvQvov K‚UbxwZK, `–

Zvevm, we‡kl myweav‡fvMx e¨w³ ev cÖwZôvb KZ©„K Avg`vwbK…Z Abyiƒc

eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi (Similar Vehicle) †NvwlZ g–

j¨‡KI weKí wn‡m‡e ïévq‡bi wfwËg–j¨ wn‡m‡e MÖnY Kiv hv‡e| Dfq

†¶‡Î cÖ‡qvR‡b B›Uvi‡b‡Ui gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi g‚j¨

ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z cÖvß g–j¨ Z‡_ï mv‡_ hvPvB

Kiv hv‡e;

(M) Dc‡iv³ c×wZ‡Z g–j¨ avh© Kiv m¤¢e bv n‡j wewagvjvi wewa-7

Abyhvqx •g–j¨ wba©viY Kiv hv‡e| G‡¶‡Î cÖ‡qvR‡b Kwgkbvi ch©v‡q

†NvwlZ g‚j¨ cÖ‡qvRbxq we‡kÐlYc–e©K h‡_vchy³ cwigvY mgš^q K‡i

mvgwqK ïévqbc –e©K Lvjvm cÖ`vb K‡i AZtci Lvjv‡mvËi wbix¶v

35

(Post Clearance Audit) K‡i Ges wewa-7 Gi Ab¨vb¨ weavb

AbymiY K‡i g–j¨ avh© Ki‡Z n‡e|

(N) Dc‡ii c×wZ‡Z g–j¨ wba©viY m¤¢e bv n‡j wewagvjvi wewa 8 Abyhvqx

wnmveK…Z g–‡jï wfwË‡Z ïévqb‡hvM¨ gyj¨ wbiƒcY Kiv hv‡e| G‡¶‡Î

Drcv`b e¨q mswkÐó Dchy³ KZ©„c¶ KZ©„K cÖZ¨wqZ `wjjvw` cvIbv bv

†M‡j Aby‡”Q` (O) Abyhvqx eë ’v MÖnb Ki‡Z n‡e|

(O) Aby‡”Q` (K) n‡Z (N) G ewY©Z c×wZ‡Z �g–j¨ avh© Kiv m¤¢e bv n‡j

wewagvjvi wewa-9 Abyhvqx ïég –j¨ avh© Ki‡Z n‡e| G‡¶‡Î D³ wewa

Abyhvqx M„nxZe¨ Ab¨vb¨ eë ’vi AwZwi³ c`‡¶c wn‡m‡e

Avg`vwbKviK KZ©„K †NvwlZ g–j¨‡K cÖv_wgKfv‡e B›Uvi‡b‡Ui gva¨‡g

cÖ ‘ZKviK cÖwZôv‡bi g–j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z

cÖvß Z‡_ï mv‡_ Zzjbv Kiv hv‡e|

4| GKB Drm †`‡k ˆZwi GKB eª¨vÛ, g‡Wj I wmwjÛvi K¨vcvwmwU (wmwm) Gi

b–Zb Mvwoi g –j¨ D³iƒc GKB eª¨vÛ, g‡Wj Ges wmwjÛvi K¨vcvwmwU (wmwm) Gi eëüZ,

cyivZb ev cyb:ms¯‹viK…Z Mvwo A‡c¶v ‡Kvbµ‡gB Kg n‡e bv|

5| Customs Act, 1969 Gi section 219B G cÖ`Ë ¶gZve‡j G wb‡`©kbv

Rvix Kiv n‡jv|

¯^v¶wiZ/-

(gyt iBP DwÏb Lvb)

wØZxq mwPe (ïé bxwZ)|

cÖvcK t

1-6| Kwgkbvi,

Kv÷g nvDm, XvKv/PÆMÖvg/gsjv/†ebv‡cvj/AvBwmwW, Kgjvcyi, XvKv/cvbMvuI|

36

7-15| Kv÷gm, G·vBR GÛ f¨vU Kwgkbv‡iU, XvKv (DËi)/XvKv (cwðg)/PÆMÖvg/

ivRkvnx/h‡kvi/Lyjbv/wm‡jU/iscyi/KzwgjÐv|

37


RvZxq ivR¯^‡evW©

ivR¯ feb

†m¸bevwMPv, XvKv|

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welq t wehy³ Ae ’vq †gvUi mvB‡Kj Avg`vwbi †¶‡Î RvZxq ivR¯ †ev‡W©i wb‡`©kbv

ms‡kvab cÖm‡½|

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Dchy©³ welq I m –‡Îi cÖwZ Avcbvi `„wó AvKl©Yc–e©K m –‡Îv³ c‡Îi Kvh©KvwiZv

AvMvgx 30 Ryb, 2018 wLªt ch©š@ ’wMZ Kiv n‡jv|

¯v¶wiZ/-

(‰mq` gymwdKzi ingvb)

cÖ_g mwPe (ïé bxwZ I AvBwmwU)|

Documents

Gm, Avi, I bs 200-AvBb/2015/37/Kv÷gm| Customs Act, … · 1 MYcÖRvZš¿x evsjv‡`k miKvi A_© gš¿Yvjq Af¨š@ixY m¤•` wefvM (Kv÷gm) cÖÁvcb ZvwiL, 17 Avlvp, 1422 e½vã/1