Govt exempts import of raw and refined sugar from Customs duty

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CUSTOMS TARIFF NOTIFICATION 36/2009

DATE 17/04/2009

Govt exempts import of raw and refined sugar from Customs duty

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on 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), No. 21/2002-Customs, dated the 1st March, 2002, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E) of the same date, namely :-

In the said notification, -

(i) in the preamble, in the proviso, after clause (g), the following clause shall be inserted, namely :-

“(ga) the goods specified against serial No. 38B and 38C of the said Table on or after the 2nd day of August, 2009.”

(ii) in the Table, after S.No. 38 and the entries relating thereto, the following shall be inserted, namely :-

S. No.	Chapter or Heading No. or sub-heading No.	Description of goods	Standard rate	Additional duty rate	Condition No.
(1)	(2)	(3)	(4)	(5)	(6)
“38B.	1701	Raw sugar	Nil	-	5A.
38C.	17019100 or 17019990	Refined or white sugar	Nil	-	5B.”

(iii) in the Annexure, after condition No. 5 and the entries relating thereto, the following conditions shall be inserted, namely :-

Condition No.

Conditions

“5A.

If imported by a sugar factory or a sugar refinery.

Explanation.- For the purpose of this notification –

“sugar factory” shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;

“sugar refinery” means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar.

5B.

If imported by-

State Trading Corporation of India Ltd (STC) upto an aggregate quantity of 2.50 lac metric tonnes;

MMTC Limited (MMTC) upto an aggregate quantity of 2.50 lac metric tonnes;

Projects & Equipment Corporation of India Ltd (PEC) upto an aggregate quantity of 2.50 lac metric tonnes; or

National Agricultural Cooperative Marketing Federation of India Ltd (NAFED) upto an aggregate quantity of 2.50 lac metric tonnes, with in the period ending on the 1st August, 2009.”

F. No.354/78/2009-TRU

(Limatula Yaden)
Deputy Secretary to the Government of India

Note.- The principal notification No.21/2002-Customs, dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by notification No. 28/2009-Customs, dated the 26th March, 2009 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.200(E), dated the 26th March, 2009.