1825

Panaji, 14th December, 2017 (Agrahayana 23, 1939)

SERIES I No. 37

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

—

Order

CCT/26-2/2017-18/4269

In exercise of the powers conferred by sub-

section (2) of section 4 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017)

(hereinafter referred to as the “said Act”), the

Commissioner of State Tax hereby specifies

that for implementing the provisions of the said

Act and the rules made thereunder, the State

shall be divided into the following (eight)

Suggestions are welcomed on e-mail: dir–[email protected]

Department

Notification/Corrigendum

Subject

Pages

1. Finance

Ord.- CCT/26-2/2017-18/

Specification of wards

1825

Commissioner of Comm.

/4269

Taxes

2. Industries

Ord.- 3/3/98-IND-Part-III/

Extension of validity period of

1826

Under Secretary

/353

Preferential Purchase scheme

3.a. Law & Judiciary

Not.- 10/8/2017-LA/183(c)

The Enemy Property (Amendment and

1826

Joint Secretary

Validation) Act, 2017

b. —do—

Not.- 10/8/2017-LA/183(r)

The Taxation Laws (Amendment) Act, 2017

1834

INDEX

There is one Extraordinary issue to the Official Gazette, Series I No. 36 dated 07-12-2017 namely:—

Extraordinary dated 08-12-2017 from pages 1823 to 1824 from Department of Finance, Notification No. 5-4-2017-Fin(DMU)

regarding Market Borrowing Programme.

NOTE

wards comprising of the areas of taluka/s

stated against each of them:—

(i) Panaji Ward

Taluka of Tiswadi

(ii) Margao Ward

Talukas of Salcete

and Canacona

(iii) Ponda Ward

Taluka of Ponda

(iv) Mapusa Ward

Taluka of Bardez

(v) Vasco-da-Gama

Taluka of Ward

Ward

Mormugao

(vi) Bicholim Ward

Talukas of Bicholim

and Satari

(vii) Curchorem Ward

Talukas of Quepem,

Sanguem and

Dharbandora

(viii) Pernem Ward

Taluka of Pernem

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1826

(2) The Headquarters including the

registration cell attached thereto shall have

the jurisdiction over the entire State.

(3) The Deputy Commissioners of State Tax,

State Tax Officers, Assistant State Tax Officers

and State Tax Inspectors, posted/deputed at

the Ward Offices/Headquarters or for the time

being holding the respective posts shall,

unless otherwise directed, exercise their

jurisdiction as mentioned above.

(4) The Deputy Commissioners, in charge

of the Enforcement Cells, North/South, shall

continue to exercise jurisdiction as specified

in Orders issued in this regard from time to

time.

Dipak M. Bandekar, Commissioner of State

Tax.

Panaji, 11th December, 2017.

———ttt———

Department of Industries

—

Order

3/3/98-IND-Part-III/353

Ref.:1) Order No. 3/3/98-IND-Part-III dated

08-12-2016.

2) Order No. 3/3/98-IND-Part-III dated

20-07-2017.

Sub.: Preferential Purchase Scheme–

Purchase of products manufactured by local

S.S.I. Units through rate contract.

Pursuant to the Government Order dated

20-07-2017 referred above, the validity of the

Order dated 10-12-2017 mentioned in the

aforesaid Order is hereby extended for further

period of three (3) months i.e. 11-12-2017 to

31-03-2018 towards the item viz. Paints,

Mattresses, Wooden Furniture and Sodium

Hypochloride, or till the new rates are notified

whichever is earlier.

This issues with the concurrence of Finance

Department vide their U. O. No. Fin. (Exp.)

No. 1400044474 dated 30-11-2017.

By order and in the name of the Governor

of Goa.

A. S. Mahatme, Under Secretary (Industries).

Porvorim, 11th December, 2017

Department of Law & Judiciary

Legal Affairs Division

—

Notification

10/8/2017-LA/183 (c)

The Enemy Property (Amendment and

Validation) Act, 2017 (Central Act No. 3 of

2017), which has been passed by Parliament

and assented to by the President on

14-03-2017 and published in the Gazette of

India, Extraordinary, Part II, Section 1, dated

14-03-2017, is hereby published for the

general information of the public.

Julio Barbosa Noronha, Joint Secretary

(Law).

Porvorim, 16th October, 2017.

———

THE ENEMY PROPERTY (AMENDMENT

AND VALIDATION) ACT, 2017

ACT

further to amend the Enemy Property Act,

1968 and the Public Premises (Eviction of

Unauthorised Occupants) Act, 1971.

Be it enacted by Parliament in the Sixty-

eighth Year of the Republic of India as

follows:—

1. Short title and commencement.— (1) This

Act may be called the Enemy Property

(Amendment and Validation) Act, 2017.

(2) Save as otherwise provided in this Act,

it shall be deemed to have come into force on

the 7th day of January, 2016.

2. Amendment of section 2.— On

and from the date of commencement

of the Enemy Property Act, 1968

(hereinafter referred to as the principal

Act), in section 2,—

(i) in clause (b),

(I) for the words “an enemy subject”,

the words “an enemy subject including

his legal heir and successor whether or

34 of 1968.

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1827

not a citizen of India or the citizen of a

country which is not an enemy or the

enemy, enemy subject or his legal heir

and successor who has changed his

nationality” shall be substituted and shall

always be deemed to have been

substituted;

(II) for the words “an enemy firm”, the

words “an enemy firm, including its

succeeding firm whether or not partners

or members of such succeeding firm are

citizen of India or the citizen of a country

which is not an enemy or such firm which

has changed its nationality” shall be

substituted and shall always be deemed

to have been substituted;

(III) for the words “does not include a

citizen of India”, the words “does not

include a citizen of India other than those

citizens of India, being the legal heir and

successor of the “enemy” or “enemy

subject” or “enemy firm” shall be

substituted and shall always be deemed

to have been substituted;

(IV) the following Explanations shall

be inserted and shall always be deemed

to have been inserted at the end,

namely:—

‘Explanation 1.— For the purposes

of this clause, the expression “does not

include a citizen of India” shall exclude

and shall always be deemed to have

been excluded those citizens of India,

who are or have been the legal heir and

successor of an “enemy” or an “enemy

subject” or an “enemy firm” which or

who has ceased to be an enemy due to

death, extinction, winding up of

business or change of nationality or that

the legal heir and successor is a citizen

of India or the citizen of a country which

is not an enemy.

Explanation 2.— For the purposes

of this clause, it is hereby clarified that

nothing contained in this Act shall

affect any right of the legal heir and

successor referred to in this clause (not

being inconsistent to the provisions of

this Act) which have been conferred

upon him under any other law for the

time being inforce.’;

(ii) in clause (c), in the proviso,—

(I) after the words “dies in the territories

to which this Act extends”, the words “or

dies in any territory outside India” shall

be inserted and shall always be deemed

to have been inserted;

(II) the following Explanations shall be

inserted and shall always be deemed to

have been inserted at the end, namely:—

‘Explanation 1.— For the purposes

of this clause, it is hereby clarified that

“enemy property” shall, notwith-

standing that the enemy or the enemy

subject or the enemy firm has ceased

to be an enemy due to death, extinction,

winding up of business or change of

nationality or that the legal heir and

successor is a citizen of India or the

citizen of a country which is not an

enemy, continue and always be

deemed to be continued as an enemy

property.

Explanation 2.— For the purposes

of this clause, the expression “enemy

property” shall mean and include and

shall be deemed to have always meant

and included all rights, titles and

interest in, or any benefit arising out of,

such property.’.

3. Amendment of section 5.— On and from

the date of commencement of the principal Act,

in section 5, after sub-section (2), the following

shall be inserted, and shall always be deemed

to have been inserted, namely:—

‘(3) The enemy property vested in the

Custodian shall, notwithstanding that the

OFFICIAL GAZETTE — GOVT. OF GOA

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14TH DECEMBER, 2017

1828

enemy or the enemy subject or the enemy firm

has ceased to be an enemy due to death,

extinction, winding up of business or change

of nationality or that the legal heir and

successor is a citizen of India or the citizen of

a country which is not an enemy, continue to

remain, save as otherwise provided in this

Act, vested in the Custodian.

Explanation.— For the purposes of this sub-

section, “enemy property vested in the

Custodian” shall include and shall always be

deemed to have been included all rights, titles,

and interest in, or any benefit arising out of,

such property vested in him under this Act.’.

4. Insertion of new section 5A.— After

section 5 of the principal Act, the following

section shall be inserted, namely:—

“5A. Issue of certificate by Custodian.—

The Custodian may, after making such

inquiry as he deems necessary, by order,

declare that the property of the enemy

or the enemy subject or the enemy firm

described in the order, vests in him under

this Act and issue a certificate to this

effect and such certificate shall be the

evidence of the facts stated therein.”.

5. Insertion of new section 5B.— On and

from the date of commencement of the

principal Act, after section 5A (as so inserted

by section 4 of this Act), the following shall

be inserted and shall always be deemed to

have been inserted, namely:—

‘5B. Law of succession or any custom

or usage not to apply to enemy

property.— Nothing contained in any law

for the time being in force relating to

succession or any custom or usage

governing succession of property shall

apply in relation to the enemy property

under this Act and no person (including

his legal heir and successor) shall have

any right and shall be deemed not to have

any right (including all rights, titles and

interests or any benefit arising out of

such property) in relation to such enemy

property.

Explanation.— For the purposes of this

section, the expressions “custom” and

“usage” signify any rule which, having

been continuously and uniformly

observed for a long time, has obtained the

force of law in the matters of succession

of property.’.

6. Amendment of section 6.— On and from

the date of commencement of the principal

Act, for section 6 of the principal Act, the

following section shall be substituted and shall

always be deemed to have been substituted,

namely:—

“6. Prohibition to transfer any property

vested in Custodian by an enemy, enemy

subject or enemy firm.— (1) No enemy or

enemy subject or enemy firm shall have

any right and shall never be deemed to

have any right to transfer any property

vested in the Custodian under this Act,

whether

before

after

the

commencement of this Act and any

transfer of such property shall be void and

shall always be deemed to have been

void.

(2) Where any property vested in the

Custodian under this Act had been

transferred, before the commencement of

the Enemy Property (Amendment and

Validation) Act, 2017, by an enemy or

enemy subject or enemy firm and such

transfer has been declared, by an order,

made by the Central Government, to be

void, and the property had been vested

or deemed to have been vested in the

Custodian [by virtue of the said order

made under section 6, as it stood before

its substitution by section 6 of the Enemy

Property (Amendment and Validation)

Act,

2017]

such

property

shall,

notwithstanding anything contained in

any judgment, decree or order of any

court, tribunal or other authority,

continue to vest or be deemed to have

been vested in the Custodian and no

person (including an enemy or enemy

subject or enemy firm) shall have any

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1829

right or deemed to have any right

(including all rights, titles and interests

or any benefit arising out of such

property) over the said property vested

or deemed to have been vested in the

Custodian.”.

7. Amendment of section 8.— In section 8

of the principal Act,—

(i) on and from the date of

commmencement of the principal Act, for

sub-section (1), the following sub-section

shall be substituted and shall always be

deemed to have been substituted,

namely:—

“(1) With respect to the property

vested in the Custodian under this Act,

the Custodian may take or authorise

the taking of such measures as he

considers necessary or expedient for

preserving such property till it is

disposed of in accordance with the

provisions of this Act.”;

(ii) in sub-section (2),—

(a) after clause (i), the following

clause shall be inserted, namely:—

“(ia) fix and collect the rent,

standard rent, lease rent, licence fee

or usage charges, as the case may be,

in respect of enemy property;”;

(b) after clause (iv), the following

clause shall be inserted, namely:—

“(iva) secure vacant possession of

the enemy property by evicting the

unauthorised or illegal occupant or

trespasser and remove unauthorised

or illegal constructions, if any.”.

8. Insertion of new section 8A.— After

section 8 of the principal Act, the following

section shall be inserted, namely:—

“8A. Sale of property by Custodian.—

(1) Notwithstanding anything contained

in any judgment, decree or order of any

court, tribunal or other authority or any

law for the time being in force, the

Custodian may, within such time as may

be specified by the Central Government

in this behalf, dispose of whether by sale

or otherwise, as the case may be, with

prior

approval

the

Central

Government, by general or special order,

enemy properties vested in him

immediately before the date of

commencement of the Enemy Property

(Amendment and Validation) Act, 2017 in

accordance with the provisions of this

Act, as amended by the Enemy Property

(Amendment and Validation) Act, 2017.

(2) The Custodian may, for the purpose

of disposal of enemy property under sub-

section (1), make requisition of the

services of any police officer to assist him

and it shall be the duty of such officer to

comply with such requisition.

(3) The Custodian shall, on disposal of

enemy property under sub-section (1)

immediately deposit the sale proceeds

into the Consolidated Fund of India and

intimate details thereof to the Central

Government.

(4) The Custodian shall send a report

to the Central Government at such

intervals, as it may specify, for the enemy

properties disposed of under sub-section

(1), containing such details, (including

the price for which such property has

been sold and the particulars of the

buyer to whom the properties have been

sold or disposed of and the details of the

proceeds of sale or disposal deposited into

the Consolidated Fund of India) as it may

specify.

(5) The Central Government may, by

general or special order, issue such

directions to the Custodian on the

matters relating to disposal of enemy

property under sub-section (1) and such

directions shall be binding upon the

Custodian and the buyer of the enemy

properties referred to in that sub-section

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1830

and other persons connected to such

sale or disposal.

(6) The Central Government may, by

general or special order, make such

guidelines for disposal of enemy property

under sub-section (1).

(7)

Notwithstanding

anything

contained in this section, the Central

Government may direct that disposal of

enemy property under sub-section (1)

shall be made by any other authority or

Ministry or Department instead of

Custodian and in that case all the

provisions of this section shall apply to

such authority or Ministry or Department

in respect of disposal of enemy property

under sub-section (1).

(8) Notwithstanding anything

contained in sub-sections (1) to (7), the

Central Government may deal with or

utilise the enemy property in such

manner as it may deem fit.”.

9. Insertion of new section 10A.— After

section 10 of the principal Act, the following

section shall be inserted, namely:—

“10A. Power to issue certificate of

sale.— (1) Where the Custodian proposes

to sell any enemy immovable property

vested in him, to any person, he may on

receipt of the sale proceeds of such

property, issue a certificate of sale in

favour of such person and such

certificate of sale shall, notwithstanding

the fact that the original title deeds of the

property have not been handed over to

the transferee, be valid and conclusive

proof of ownership of such property by

such person.

(2)

Notwithstanding

anything

contained in any law for the time being

in force, the certificate of sale, referred

to in sub-section (1), issued by the

Custodian shall be a valid instrument for

the registration of the property in favour

of the transferee and the registration in

respect of enemy property for which

such certificate of sale had been issued

by the Custodian, shall not be refused on

the ground of lack of original title deeds

in respect of such property or for any such

other reason.”.

10. Amendment of section 11.— In section

11 of the principal Act, after sub-section (2),

the following sub-section shall be inserted,

namely:—

“(3) The Custodian, Deputy

Custodian

Assistant

Custodian shall have, for the

purposes of exercising powers

or discharging his functions

under this Act, the same

powers as are vested in a civil

court under the Code of Civil

Procedure, 1908, while dealing

with any case under this Act,

in respect of the following

matters, namely:—

(a) requiring the discovery and

inspection of documents;

(b) enforcing the attendance of

any person, including any officer

dealing with land, revenue and

registration matters, banking officer or

officer of a company and examining

him on oath;

books, documents and other records;

and

(d) issuing commissions for the

examination

witnesses

documents.”.

11. Amendment of section 17.— In section 17 of

the principal Act, in sub-section (1), for the

words “two per centum”, at both the places

where they occur, the words “five per

centum” shall be substituted.

5 of 1908.

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1831

12. Substitution of new section for section

18.— For section 18 of the principal Act, the

following section shall be substituted,

namely:—

“18. Transfer of property vested as

enemy property in certain cases.— The

Central Government may, on receipt of a

representation from a person, aggrieved

by an order vesting a property as enemy

property in the Custodian within a period

of thirty days from the date of receipt of

such order or from the date of its

publication in the Official Gazette,

whichever is earlier and after giving a

reasonable opportunity of being heard,

if it is of the opinion that any enemy

property vested in the Custodian under

this Act and remaining with him was not

an enemy property, it may by general or

special order, direct the Custodian that

such property vested as enemy property

in the Custodian may be transferred to

the person from whom such property

was acquired and vested in the

Custodian.”.

13. Insertion of new section 18A.— On and

from the date of commencement of the

principal Act, after section 18 (as so

substituted by section 12 of this Act), the

following section shall be inserted and shall

always be deemed to have been inserted,

namely:—

“18A. Income not liable to be

returned.— Any income received in

respect of the enemy property by the

Custodian shall not, notwithstanding that

such property had been transferred by

way of sale under section 8A or section

18, as the case may be, to any other

person, be returned or liable to be

returned to such person or any other

person.”.

14. Insertion of new sections 18B and 18C.—

After section 18A of the principal Act, (as so

inserted by section 13 of this Act), the

following sections shall be inserted,

namely:—

“18B. Exclusion of jurisdiction of civil

courts.— Save as otherwise provided in

this Act, no civil court or authority shall

have jurisdiction to entertain any suit or

proceedings in respect of any property,

subject matter of this Act, as amended

by the Enemy Property (Amendment

and Validation) Act, 2017”, or any action

taken by the Central Government or the

Custodian in this regard.

18C. Appeal to High Court.— Any

person aggrieved by an order of the

Central Government under section 18 of

this Act, may, within a period of sixty days

from the date of communication or receipt

of the order, file an appeal to the High

Court on any question offact or law

arising out of such orders, and upon

such appeal the High Court may, after

hearing the parties, pass such orders

thereon as it thinks proper:

Provided that the High Court may, if

it is satisfied that the appellant was

prevented by sufficient cause from filing

an appeal within the said period, allow

it is to be filed within a further period

not exceeding sixty days.

Explanation.— In this section, “High

Court” means the High Court of a State or

Union territory in which the property referred

to in section 18 is situated.”.

15. Amendment of section 20.— In section

20 of the principal Act, for the words “five

hundred rupees” at both the places where

they occur, the words “ten thousand rupees”

shall be substituted.

16. Amendment of section 22.— On and

from the date of commencement of the

principal Act, in section 22 of the principal

Act, after the words “for the time being in

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1832

force”, the brackets and words “(including

any law of succession or any custom or usage

in relation to succession of property)” shall be

inserted and shall always be deemed to have

been inserted.

17. Insertion of new section 22A.— After

section 22 of the principal Act, the following

section shall be inserted and shall always be

deemed to have been inserted with effect from

the 2nd July, 2010, namely:—

“22A. Validation.— Notwithstanding

anything contained in any judgment, decree

or order of any court, tribunal or other

authority,—

(a) the provisions of this Act, as

amended by the Enemy Property

(Amendment and Validation) Act, 2017,

shall have and shall always be deemed

to have effect for all purposes as if the

provisions of this Act, as amended by

the said Act, had been in force at all

material times;

(b) any enemy property divested

from the Custodian to any person under

the provisions of this Act, as it stood

immediately

before

the

commencement of the Enemy Property

(Amendment and Validation) Act, 2017,

shall stand transferred to and vest or

continue to vest, free from all

encumbrances, in the Custodian in the

same manner as it was vested in the

Custodian before such divesting of

enemy property under the provisions

of this Act, as if the provisions of this

Act, as amended by the aforesaid Act,

were in force at all material times;

shall, without prejudice to the

generality of the foregoing provisions,

be maintained or continued in any

court or tribunal or authority for the

enforcement of any decree or order or

direction given by such court or

tribunal

authority

directing

divestment of enemy property from the

Custodian vested in him under section

5 of this Act, as it stood before the

commencement of the Enemy Property

(Amendment and Validation) Act, 2017,

and such enemy property shall

continue to vest in the Custodian under

section 5 of this Act, as amended by

the aforesaid Act, as the said section,

as amended by the aforesaid Act was

in force at all material times;

(d) any transfer of any enemy

property, vested in the Custodian, by

virtue of any order of attachment,

seizure or sale in execution of decree

of a civil court or orders of any tribunal

or other authority in respect of enemy

property vested in the Custodian which

is contrary to the provisions of this Act,

as amended by the Enemy Property

(Amendment and Validation) Act, 2017,

shall be deemed to be null and void and

notwithstanding

such

transfer,

continue to vest in the Custodian under

this Act.”.

18. Amendment of section 23.— In section

23 of the principal Act, in sub-section (2),

clause (d) shall be omitted.

19. Power to remove difficulties.—

(1) If any difficulty arises in giving

effect to the provisions of the

principal Act, as amended by the

Enemy Property (Amendment and

Validation) Act, 2017, the Central

Government

may,

order,

published in the Official Gazette,

make

such

provisions

not

inconsistent with the provisions of

this Act, as amended by the Enemy

Property

(Amendment

and

Validation) Act, 2017, or the Public

Premises (Eviction of Unauthorised

Occupants) Act, 1971, as amended 40 of 1971.

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1833

the

Enemy

Property

(Amendment and Validation) Act,

2017, as may appear to be necessary

for removing the difficulty:

Provided that no such order shall

be made under this section after the

expiry of two years from the date on

which

the

Enemy

Property

(Amendment and Validation) Bill,

2017, replacing the Enemy Property

(Amendment and Validation) Fifth

Ordinance, 2016, receives the assent

of the President.

(2) Every order made under this section

shall be laid, as soon as may be after it is made,

before each House of Parliament.

20. Amendment of sections 2 and 3 of Act

40 of 1971.— In the Public Premises (Eviction

of Unauthorised Occupants) Act, 1971,—

(a) in section 2, in clause (e), after

sub-clause (3), the following sub-clause

shall be inserted, namely:—

“(4) any premises of the enemy

property as defined in clause (c) of

section 2 of the Enemy Property Act,

1968.”;

(b) in section 3, in clause (a),—

(i) in the second proviso, the word

“and” shall be omitted;

(ii) after the second proviso, the

following proviso shall be inserted,

namely:—

“Provided also that the

Custodian, Deputy Custodian

and Assistant Custodian of the

enemy property appointed

under section 3 of the Enemy

Property Act, 1968 shall be

deemed

have

been

appointed as the Estate Officer

in respect of those enemy

property, being the public

premises, referred to in sub-

clause (4) of clause (e) of section

2 of this Act for which they had

been

appointed

the

Custodian, Deputy Custodian

and Assistant Custodian under

section 3 of the Enemy Property

Act, 1968.”.

21. Saving.— Notwithstanding the

cessation of the operation of the

Enemy Property (Amendment and

Validation)

Ordinance,

2010,

anything done or any action taken

under the Enemy Property Act,

1968, or the Public Premises

(Eviction

Unauthorised

Occupants) Act, 1971, as amended

the

Enemy

Property

(Amendment

and

Validation)

Ordinance, 2010, shall be deemed to

have been done or taken under the

corresponding provisions of those

Acts, as amended by the Enemy

Property

(Amendment

and

Validation) Ordinance, 2010, as if the

provisions of this Act, as amended

by the said Ordinance had been in

force at all material times.

22. Repeal and savings.— (1) The

Enemy Property (Amendment and

Validation) Fifth Ordinannce, 2016 is

hereby repealed.

(2) Notwithstanding such repeal,

anything done or any action taken

under the Enemy Property Act, 1968

as amended by the said Ordinance,

shall be deemed to have been done

or taken under the corresponding

provisions of the said Act, as

amended by this Act.

Ord.

8 of 2016.

34 of 1968.

Ord.

4 of 2010.

34 of 1968.

40 of 1971.

34 of 1968.

Ord.

8 of 2016.

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Notification

10/8/2017-LA/183(r)

The Taxation Laws (Amendment) Act, 2017

(Central Act No. 18 of 2017), which has been

passed by Parliament and assented to by the

President on 04-05-2017 and published in

the Gazette of India, Extraordinary, Part II,

Section 1, dated 05-05-2017, is hereby

published for the general information of the

public.

Julio Barbosa Noronha, Joint Secretary

(Law).

Porvorim, 16th October, 2017

________

THE TAXATION LAWS (AMENDMENT)

ACT, 2017

ACT

further to amend the Customs Act, 1962, the

Customs Tariff Act, 1975, the Central Excise

Act, 1944, the Central Sales Tax Act, 1956,

the Finance Act, 2001 and the Finance Act,

2005 and to repeal certain enactments.

BE it enacted by Parliament in the

Sixty-eighth Year of the Republic of India as

follows:—

1. Short title and commencement.— (1) This

Act may be called the Taxation Laws

(Amendment) Act, 2017.

(2) It shall come into force on such date as

the Central Government may, by notification

in the Official Gazette, appoint:

Provided that different dates may be

appointed for different provisions of this Act

and any reference in any such provision to

the commencement of this Act shall be

construed

reference

the

commencement of that provision.

CHAPTER 1

Customs

2. Amendment of section 2.— In

the Customs Act, 1962 (hereinafter

referred to as the Customs Act), in

section 2, in clause (11), after the

words “the area of a Customs

station”, the words “or a warehouse”

shall be inserted.

3. Insertion of new sections 108A and

108B.— In the Customs Act, after section 108,

the following sections shall be inserted,

namely:—

“108A. Obligation to furnish infor-

mation.— (1) Any person, being—

(a) a local authority or other public

body or association; or

(b) any authority of the State

Government

responsible

for

the

collection of value added tax or sales tax

or any other tax relating to the goods or

services; or

appointed under the provisions

of the income tax Act, 1961;

(d) a Banking company

within the meaning of clause (a)

of section 45A of the Reserve

Bank of India Act, 1934; or

(e) a co-operative bank within

the meaning of clause (dd) of

section 2 of the Deposit

Insurance and Credit Guarantee

Corporation Act, 1961; or

(f) a financial institution

within the meaning of clause (c),

or a non-banking financial

company within the meaning of

clause (f) of section 45-I of the

Reserve Bank of India Act,

1934; or

(g) a State Electricity Board;

or an electricity distribution or

43 of 1961.

2 of 1934.

47 of 1961.

2 of 1934.

52 of 1962.

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transmission licensee under the

Electricity Act, 2003, or any

other entity entrusted, as the

case may be, with such

functions by the Central

Government or the State

Government; or

(h) the Registrar or Sub-

-Registrar appointed under

section 6 of the Registration

Act, 1908; or

(i) a Registrar within the

meaning of the Companies Act,

2013; or

(j) the registering authority

empowered to register motor

vehicles under Chapter IV of the

Motor Vehicles Act, 1988; or

(k) the Collector referred to in

clause (c) of section 3 of the

Right to Fair Compensation and

Transparency

Land

Acquisition, Rehabilitation and

Resettlement Act, 2013; or

(l) the recognised stock

exchange referred to in clause

(f) of section 2 of the Securities

Contracts (Regulation) Act,

1956; or

(m) a depository referred to

in clause (e) of sub-section (1)

of section 2 of the Depositories

Act, 1996; or

(n) the Post Master General

within the meaning of clause (j)

of section 2 of the Indian Post

Office Act, 1898; or

(o) the Director General of

Foreign Trade within the

meaning of clause (d) of section

the

Foreign

Trade

(Development and Regulation)

Act, 1992; or

(p) the General Manager of a

Zonal Railway within the

meaning of clause (18) of section

2 of the Railways Act, 1989; or

(q) an officer of the Reserve

Bank of India constituted under

section 3 of the Reserve Bank of

India Act, 1934,

who is responsible for maintaining record

of registration or statement of accounts or

holding any other information under any of the

Acts specified above or under any other law

for the time being in force, which is considered

relevant for the purposes of this Act, shall

furnish such information to the proper officer

in such manner as may be prescribed by rules

made under this Act.

(2) Where the proper officer considers that

the information furnished under sub-section

(1) is defective, he may intimate the defect to

the person who has furnished such information

and give him an opportunity of rectifying the

defect within a period of seven days from the

date of such intimation or within such further

period which, on an application made in this

behalf, the proper officer may allow and if the

defect is not rectified within the said period of

seven days or, further period, as the case may

be, so allowed, then, notwithstanding

anything contained in any other provision of

this Act, such information shall be deemed as

not furnished and the provisions of this Act

shall apply.

(3) Where a person who is required to

furnish information has not furnished the same

within the time specified in sub-section (1) or

sub-section (2), the proper officer may serve

upon him a notice requiring him to furnish

such information within a period not

exceeding thirty days from the date of service

of the notice and such person shall furnish

such information.

108B. Penalty for failure to furnish

information return.— Where the person who

is required to furnish information under

section 108A fails to do so within the period

specified in the notice issued under sub-

-section (3) thereof, the proper officer may

direct such person to pay, by way of penalty,

36 of 2003.

16 of 1908.

18 of 2013.

59 of 1988.

30 of 2013.

42 of 1956.

22 of 1996.

6 of 1898.

22 of 1992.

24 of 1989.

2 of 1934.

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1836

a sum of one hundred rupees for each day of

the period during which the failure to furnish

such information continues.”.

CHAPTER II

Customs Tariff

4. Amendment of section 3.— In

the Customs Tariff Act, 1975, in

section 3,—

(a) in sub-section (2),—

(i) in clause (ii), for item (a), the

following item shall be substituted,

namely:—

“(a) the duty referred to in sub-

-sections (1), (3), (5), (7) and (9);”;

(ii) in the proviso, in sub-clause (b),

item (ii) shall be omitted;

(b) in sub-section (6), in clause (ii), for

item (a), the following item shall be

substituted, namely:—

“(a) the duty referred to in sub-sections

(5), (7) and (9);”;

following sub-sections shall be substituted,

namely:—

“(7) Any article which is imported into

India shall, in addition, be liable to

integrated tax at such rate, not exceeding

forty per cent. as is leviable under section

5 of the Integrated Goods and Services

Tax Act, 2017 on a like article on its supply

in India, on the value of the imported

article as determined under sub-section

(8).

(8) For the purposes of

calculating the integrated tax

under sub-section (7) on any

imported article where such

tax is leviable at any percentage

of its value, the value of the

imported

article

shall,

notwithstanding

anything

contained in section 14 of the

Customs Act, 1962, be the

aggregate of—

(a) the value of the

imported article determined

under sub-section (1) of

section 14 of the Customs

Act, 1962 or the tariff value of

such article fixed under sub-

section (2) of that section, as

the case may be; and

(b) any duty of customs

chargeable on that article

under section 12 of the

Customs Act, 1962, and any

sum chargeable on that

article under any law for the

time being in force as an

addition to, and in the same

manner as, a duty of customs,

but does not include the tax

referred to in sub-section (7)

or the cess referred to in sub-

-section (9).

(9) Any article which is imported into

India shall, in addition, be liable to the

goods and services tax compensation

cess at such rate, as is leviable under

section 8 of the Goods and Services Tax

(Compensation to States) Cess Act, 2017

on a like article on its supply in India, on

the value of the imported article as

determined under sub-section (10).

(10) For the purposes of

calculating the goods and

services tax compensation cess

under sub-section (9) on any

imported article where such

cess

leviable

any

percentage of its value, the

value of the imported article

shall, notwithstanding anything

contained in section 14 of the

Customs Act, 1962, be the

aggregate of—

(a) the value of the imported article

determined under sub-section (1) of

section 14 of the Customs Act, 1962 or

the tariff value of such article fixed

under sub-section (2) of that section,

as the case may be; and

51 of 1975.

52 of 1962.

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1837

(b) any duty of customs chargeable

on that article under section 12 of the

Customs Act, 1962, and any sum

chargeable on that article under any

law for the time being in force as an

addition to, and in the same manner

as, a duty of customs, but does not

include the tax referred to in sub-

-section (7) or the cess referred to in

sub-section (9).

(11) The duty or tax or cess, as the case

may be, chargeable under this section

shall be in addition to any other duty or

tax or cess, as the case may be, imposed

under this Act or under any other law for

the time being in force.

(12) The provisions of the

Customs Act, 1962 and the

rules and regulations made

thereunder, including those

relating to drawbacks, refunds

and exemption from duties shall,

so far as may be, apply to the

duty or tax or cess, as the case

may be, chargeable under this

section as they apply in relation

to the duties leviable under that

Act.”.

CHAPTER III

Central Excise

5. Amendment of section 2.— In

the Central Excise Act, 1944

(hereinafter referred to as the

Central Excise Act), in section 2,—

(a) in clause (d), for the words

and figures “the First Schedule

and the Second Schedule to the

Central Excise Tariff Act, 1985”,

the words “the Fourth Schedule”

shall be substituted;

(b) in clause (e) the words “other than

salt” shall be omitted;

(ii), for the words and figures “the

First Schedule to the Central

Excise Tariff Act, 1985”, the words

“the Fourth Schedule” shall be

substituted.

6. Substitution of new section for section

3.— In the Central Excise Act, for section 3,

the following section shall be substituted,

namely:—

“3. Duty specified in the Fourth Schedule

to be levied.— (1) There shall be levied and

collected in such manner as may be

prescribed a duty of excise to be called the

Central Value Added Tax (CENVAT) on all

excisable goods (excluding goods produced

or manufactured in special economic zones)

which are produced or manufactured in

India as, and at the rates, set forth in the

Fourth Schedule:

Provided that the duty of excise

which shall be levied and

collected on any excisable goods

which

are

produced

manufactured by a hundred per

cent. export-oriented under-

taking and brought to any other

place in India, shall be an amount

equal to the aggregate of the

duties of customs which would be

leviable under the Customs Act,

1962 or any other law for the time

being in force, on like goods

produced

manufactured

outside India if imported into

India, and where the said duties

of customs are chargeable by

reference to their value, the value

of such excisable goods shall,

notwithstanding

anything

contained in any other provision

of this Act, be determined in

accordance with the provisions of

the Customs Act, 1962 and the

Customs Tariff Act, 1975.

Explanation 1.— Where in respect of any

such like goods, any duty of customs

leviable for the time being in force is leviable

at different rates, then, such duty shall, for

the purposes of this proviso, be deemed to

be leviable at the highest of those rates.

52 of 1962.

1 of 1944.

5 of 1986.

52 of 1962.

51 of 1975.

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Explanation 2.—For the purposes of this

sub-section,—

(i) “hundred per cent. export-

-oriented undertaking” means

an undertaking which has been

approved as a hundred per cent.

export, oriented undertaking by

the Board appointed in this be-

half by the Central Government

in exercise of the powers

conferred by section 14 of the

Industries (Development and

Regulation) Act, 1951, and the

rules made under that Act;

(ii) “Special Economic Zone”

shall

have

the

meaning

assigned to it in clause (za) of

section 2 of the Special

Economic Zones Act, 2005.

(2) The provisions of sub-section (1) shall

apply in respect of all excisable goods which

are produced or manufactured in India by

or on behalf of the Government, as they

apply in respect of goods which are not

produced or manufactured by the

Government.

(3) The Central Government may, by

notification in the Official Gazette, fix, for the

purposes of levying the said duty, tariff

values of any articles enumerated, either

specifically or under general headings, in

the Fourth Schedule as chargeable with

duty ad valorem and may alter any tariff

values for the time being in force.

(4) The Central Government may fix

different tariff values—

(a) for different classes or descriptions

of the same excisable goods; or

(b) for excisable goods of the same class

or description—

(i) produced or manufactured by

different classes of producers or

manufacturers; or

(ii) sold to different classes of buyers:

Provided that in fixing different tariff

values in respect of excisable goods

falling under sub-clause (i) or sub-

-clause (ii), regard shall be had to the

sale prices charged by the different

classes of producers or manufacturers

or, as the case may be, the normal

practice of the wholesale trade in such

goods.”.

7. Amendment of section 3A.— In

the Central Excise Act, in section 3A,

in Explanation 1, for the words and

figures, “First Schedule and the

Second Schedule to the Central

Excise Tariff Act, 1985”, the words

“Fourth

Schedule”

shall

substituted.

8. Insertion of new sections 3B and 3C.— In

the Central Excise Act, after section 3A, the

following sections shall be inserted, namely:—

“3B. Emergency power of Central

Government to increase duty of excise.— (1)

Where, in respect of any goods, the Central

Government is satisfied that the duty

leviable thereon under section 3 should be

increased and that circumstances exist

which render it necessary to take immediate

action, the Central Government may, by

notification in the Official Gazette, amend

the Fourth Schedule to substitute the rate

of duty specified therein in respect of such

goods in the following manner, namely:—

(a) in a case where the rate of duty as

specified in the Fourth Schedule as in

force immediately before the issue of such

notification is nil, a rate of duty not

exceeding fifty per cent. ad valorem

expressed in any form or method;

(b) in any other case, a rate of duty

which shall not be more than twice the

rate of duty specified in respect of such

goods in the Fourth Schedule as in force

immediately before the issue of the said

notification:

Provided that the Central Government

shall not issue any notification under this

sub-section for substituting the rate of

5 of 1986.

65 of 1951.

28 of 2005.

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1839

duty in respect of any goods as specified

by an earlier notification issued under this

sub-section by that Government before

such earlier notification has been

approved with or without modifications

under sub-section (2).

Explanation.— For the purposes of this

sub-section, the term “form or method”, in

relation to a rate of duty of excise, means

the basis, including valuation, weight,

number, length, area, volume or any other

measure, on which the duty may be levied.

(2) Every notification under sub-section

(1) shall be laid before each House of

Parliament, if it is in session, as soon as may

be after the issue of the notification, and, if

it is not in session, within seven days of its

re-assembly, and the Central Government

shall seek the approval of Parliament to the

notification by a resolution moved within a

period of fifteen days beginning with the

day on which the notification is so laid

before the House of the People and if

Parliament makes any modification in the

notification or directs that the notification

should cease to have effect, the notification

shall thereafter have effect only in such

modified form or be of no effect, as the case

may be, but without prejudice to the validity

of anything previously done thereunder.

(3) Any notification issued under sub-

-section (1), including a notification

approved or modified under sub-section (2),

may be rescinded by the Central

Government at any time by issuing

notification in the Official Gazette.

3C. Power of Central Government to

amend Fourth Schedule.— (1) Where the

Central Government is satisfied that it is

necessary so to do in the public interest, it

may, by notification in the Official Gazette,

amend the Fourth Schedule:

Provided that such amendment shall not

alter or affect in any manner the rates

specified in the Fourth Schedule at which

the duties of excise shall be leviable on the

goods specified therein.”.

9. Amendment of section 38.— In the

Central Excise Act, in section 38, after the

word, figure and letter “section 3A”, the word,

figure and letter “section 3C” shall be

inserted.

10. Insertion of a new section 38B.— In the

Central Excise Act, after section 38A, the

following section shall be inserted, namely:—

“38B. Savings of references to

Chapter, heading, sub-heading

and tariff item in Central Excise

Tariff Act, 1985.— Notwith-

standing the repeal of the Central

Excise Tariff Act, 1985 by sub-

section (1) of section 174 of the

Central Goods and Services Tax

Act, 2017, any reference to the

Chapter, heading, sub-heading or

tariff item, as the case may be, in

the First Schedule to the said Act

or in any rules or regulations made

there under, or in any notification,

circular, order or instruction

issued there under, shall mean a

reference to the Chapter, heading,

sub-heading or tariff item, as the

case may be, in the Fourth

Schedule.”.

11. Substitution of new Schedule for Third

Schedule.— In the Central Excise Act, for the

Third Schedule, the Schedule specified in the

First Schedule shall be substituted.

12. Insertion of Fourth Schedule.— In the

Central Excise Act, after the Third Schedule,

the Schedule specified in the Second Schedule

shall be inserted.

CHAPTER IV

Central Sales Tax

13. Amendment of section 2.— In

the Central Sales Tax Act, 1956

(hereinafter referred to as the

Central Sales Tax Act), in section 2,—

(a) clause (c) shall be omitted;

(b) for clause (d), the following clause

shall be substituted, namely:—

‘(d) “goods” means—

5 of 1986.

74 of 1956.

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1840

(i) petroleum crude;

(ii) high speed diesel;

(iii) motor spirit (commonly known

as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human

consumption;’.

14. Ommission of section 14.— In the

Central Sales Tax Act, section 14 shall be

omitted.

15. Omission of section 15.— In the Central

Sales Tax Act, section 15 shall be omitted.

CHAPTER V

Miscellaneous

16. Amendment of Seventh Schedule to Act

14 of 2001.— In the Finance Act, 2001, in the

Seventh Schedule,—

(a) except tariff items 2402 20 10, 2402 20

20, 2402 20 30, 2402 20 40, 2402 20 50, 2402

20 90, 2402 90 10, 2403 11 10, 2403 19 10,

2403 19 21, 2403 19 29, 2403 19 90, 2403 91

00, 2403 99 10, 2403 99 20, 2403 99 30, 2403

99 40, 2403 99 50, 2403 99 60, 2403 99 90

and 2709 00 00 and the entries relating

thereto, all other heading, sub-heading,

tariff items and entries relating thereto shall

be omitted;

(b) for tariff item 2709 00 00 and the

entries relating thereto, the following tariff

item and entries shall be substituted,

namely:—

(1)

(2)

(3)

(4)

“2709 20 00

Petroleum

Kg.

Rs. 50 per

Crude

tonne”.

17. Amendment of Seventh Schedule to Act

18 of 2005.— In the Finance Act, 2005, in the

Seventh Schedule, tariff item 2106 90 20 and

the entries relating thereto shall be omitted.

18. Repeal and savings of certain

enactments.— (1) The enactments specified in

the third column of the Third Schedule are

hereby repealed to the extent specified in the

fourth column thereof.

(2) Notwithstanding the repeal under sub-

-section (1), such repeal shall not—

(a) affect any other law in which the

repealed enactment has been applied,

incorporated or referred to;

(h) affect the validity, invalidity, effect or

consequences of anything already done or

suffered or any right, title, obligation or

liability already acquired, accrued or

incurred or any remedy or proceeding in

respect thereof, or any release or discharge

of or from any debt, penalty, obligation,

liability, claim or demand, or any indemnity

already granted, or the proof of any past act

or thing under the repealed enactment;

established jurisdiction, form or course of

pleading, practice or procedure, or existing

usage, custom, privilege, restriction

exemption,

office

appointment,

notwithstanding that the same respectively

may have been in any manner affirmed or

recognised or derived by, in or from any

enactment hereby repealed;

(d) revive or restore any jurisdiction,

office, custom, liability, right, title, privilege,

restriction, exemption, usage, practice,

procedure or other matter or thing not now

existing or in force.

(2) The mention of particular

matters in sub-section (1) shall not

be held to prejudice or affect the

general application of section 6 of

the General Clauses Act, 1897, with

regard to the effect of repeals.

19. Collection and payment of arrears of

duties.— Notwithstanding the repeal of the

enactments specified in the Third Schedule,

the proceeds of duties levied under the said

enactments immediately preceding the date

appointed under sub-section (2) of section 1,—

(i) if collected by the collecting agencies

but not paid into the Reserve Bank of

India; or

10 of 1897.

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(ii) if not collected by the collecting

agencies,

shall be paid or as the case may be, collected

and paid into the Reserve Bank of India for

being credited to the Consolidated Fund of

India.

THE FIRST SCHEDULE

(See section 11)

“THE THIRD SCHEDULE

[See section 2 (f) (iii)]

Notes

1. In this Schedule, “heading”, “sub-heading” and

“tariff item” mean respectively, a heading, sub-

-heading and tariff item in the Fourth Schedule.

2. The rules for the interpretation, the Section,

Chapter Notes and the General Explanatory Notes

of the Fourth Schedule shall apply to the

interpretation of this Schedule.

Sr.

Heading, Sub-

Description of goods

No.

-heading or Tariff item

2402 20 10 to 2402 20 90

All Goods

2403 99 10, 2403 99 20,

Chewing tobacco

2403 99 30

and preparations

containing

chewing tabacco

2403 99 90

Pan masala

containing

tobacco”.

THE SECOND SCHEDULE

(See section 12)

‘THE FOURTH SCHEDULE

[See section 2 (d) and 2 (f) (ii)]

General Rules for the interpretation of

this Schedule

Classification of goods in this Schedule shall be

governed by the following principles:

1. The titles of Sections, Chapters and Sub-

-Chapters are provided for ease of reference only; for

legal purposes, classification shall be determined

according to the terms of the headings and any

relative Sections or Chapter Notes and, provided

such headings or Notes do not otherwise require,

according to the following provisions.

2. Any reference in a heading—

(a) to an article shall be taken to include a

reference to that article incomplete or unfinished,

provided that, as presented, the incomplete or

unfinished article has the essential character of

the complete or finished article. It shall also be

taken to include a reference to that article

complete or finished (or falling to be classified as

complete or finished by virtue of this rule),

presented unassembled or disassembled;

(b) to a material or substance shall be taken to

include a reference to mixtures or combinations

of that material or substance with other materials

or substances. Any reference to goods of a given

material or substance shall be taken to include a

reference to goods consisting wholly or partly of

such material or substance. The classification of

goods consisting of more than one material or

substance shall be according to the principles of

rule 3.

3. When by application of clause (b) of rule 2 or for

any other reason, goods are, prima facie, classifiable

under two or more headings, classification shall be

effected as follows:—

(a) the heading which provides the most

specific description shall be preferred to headings

providing a more general description. However,

when two or more headings each refer to part only

of the materials or substances contained in mixed

or composite goods or to part only of the items in

a set put up for retail sale, those headings are to

be regarded as equally specific in relation to those

goods, even if one of them gives a more complete

or precise description of the goods;

(b) mixtures, composite goods consisting of

different materials or made up of different

components, and goods put up in sets for retail

sale, which cannot be classified by reference to

clause (a), shall be classified as if they consisted

of the material or component which gives them

their essential character, insofar as this criterion

is applicable;

reference to clause (a) or clause (b), they shall be

classified under the heading which occurs last in

numerical order among those which equally merit

consideration.

4. Goods which cannot be classified in accordance

with the above rules shall be classified under the

heading appropriate to the goods to which they are

most akin.

5. For legal purposes, the classification of goods

in the sub-headings of a heading shall be determined

according to the terms of those sub-headings and

any related sub-heading Notes and, mutatis

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mutandis, to the above rules, on the understanding

that only sub-headings at the same level are

comparable. For the purposes of this rule, the relative

Chapter Notes also apply, unless the context

otherwise requires.

General Explanatory Notes

1. Where in column (2) of this Schedule, the

description of an article or group of articles under a

heading is preceded by “-”, the said article or group

of articles shall be taken to be a sub-classification of

the article or group of articles covered by the said

heading. Where, however, the description of an

article or group of articles is preceded by “--”, the

said article or group of articles shall be taken to be a

sub-classification of the immediately preceding

description of the article or group of articles which

has “-”. Where the description of an article or group

of articles is preceded by “---” or “----”, the said

article or group of articles shall be taken to be a sub-

-classification of the immediately preceding

description of the article or group of articles which

has “-” or “--”.

2. The abbreviation “%” in column (4)

of this Schedule, in relation to the rate of

duty, indicates that the duty on the goods

to which the entry relates shall be

charged on the basis of the value of the

goods fixed, defined or deemed to be, as

the case may be, under or in sub-section

(2), read with sub-section (3) of section 3

or section 4 or section 4A of the Central

Excise Act, 1944, the duty being equal to

such percentage of the value as is

indicated in that column.

Additional Notes

In this Schedule,—

(1) The expression,—

(a) “heading”, in respect of goods, means a

description in list of tariff provisions

accompanied by a four-digit number and

includes all sub-headings of tariff items the first

four-digits of which correspond to that number;

(b) “sub-heading”, in respect of goods,

means a description in the list of tariff

provisions accompanied by a six-digit number

and includes all tariff items the first six-digits

of which correspond to that number;

in the list of tariff provisions accompanying

either eight-digit number and the rate of the

duty of excise, or eight-digit number with blank

in the column of the rate of duty;

(2) The list of tariff provisions is divided into

Sections, Chapters and Sub-Chapters;

(3) In column (3), the standard unit of quantity

is specified for each tariff item to facilitate the

collection, comparison and analysis of trade

statistics;

(4) “.....” against any goods denotes that Central

Excise duty under this Schedule is not leviable

on such goods.

List of Abbreviations used

Abbreviations

For

1. kg.

Kilogram

2. Tu

Thousand in number

SECTION IV

Tobacco and Manufactured Tobacco Substitutes

Note

In this Section, the expression “unit container”

means a container, whether large or small (for

example, tin, can, box, jar, bottle, bag or carton, drum,

barrel or canister) designed to hold a predetermined

quantity or number.

Chapter 24

Tobacco and Manufactured Tobacco Substitutes

Notes

1. In this Chapter, “brand name” means a brand

name, whether registered or not, that is to say, a name

or a mark, such as a symbol, monogram, label,

signature invented words or any writing which is

used in relation to a product, for the purpose of

indicating, or so as to indicate, a connection in the

course of trade between the product and some

person using such name or mark with or without

any indication of the identity of that person.

2. In relation to products of heading 2401 or 2402

or 2403, labelling or relabelling of containers or

repacking from bulk packs to retail packs or the

adoption of any other treatment to render the

product marketable to the consumer, shall amount

to “manufacture”.

3. In this Chapter, “Pan masala containing

tobacco”, commonly known as “gutkha” or by any

other name, included in tariff item 2403 99 90, means

any preparation containing betelnuts and tobacco

and anyone or more of the following ingredients,

namely:—

(i) lime; and

(ii) kattha (catechu),

whether or not containing any other ingredients,

such as cardamom, copra and menthol.

1 of 1944.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1843

Sub-Heading Note

For the purposes of sub-heading 2403 11, the expression “water pipe tobacco” means, tobacco intended

for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing

aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free

products intended for smoking in a water pipe are excluded from this sub-heading.

Supplementary Notes

For the purposes of this Chapter.

(1) “tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not,

and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant

while still attached to the earth.

(2) “cut-tobacco” means the prepared or processed cut-to-size tobacco which is generally blended or

moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes.

(3) “smoking mixtures for pipes and cigarettes” of sub-heading 2403 10 does not cover “Gudaku”.

Tariff item

Description of goods

Unit

Rate of Duty

(1)

(2)

(3)

(4)

2401

Unmanufactured Tobacco; Tobacco Refuse

2401 10

--- Tobacco, not stemmed or stripped:

2401 10 10

--- Flue cured virginia tobacco

kg.

64%

2401 10 20

--- Sun cured country (natu) tobacco

kg.

64%

2401 10 30

--- Sun cured virginia tobacco

kg.

64%

2401 10 40

--- Burley tobacco

kg.

64%

2401 10 50

--- Tobacco for manufacture of biris, not stemmed

kg.

64%

2401 10 60

--- Tobacco for manufacture of chewing tobacco

kg.

64%

2401 10 70

--- Tobacco for manufacture of cigar and cheroot

kg.

64%

2401 10 80

--- Tobacco for manufacture of hookah tobacco

kg.

64%

2401 10 90

--- Other

kg.

64%

2401 20

--- Tobacco, partly or wholly stemmed or stripped:

2401 20 10

--- Flue cured virginia tobacco

kg.

64%

2401 20 20

--- Sun cured country (natu) tobacco

kg.

64%

2401 20 30

--- Sun cured virginia tobacco

kg.

64%

2401 20 40

--- Burley tobacco

kg.

64%

2401 20 50

--- Tobacco for manufacture of biris

kg.

64%

2401 20 60

--- Tobacco for manufacture of chewing tobacco

kg.

64%

2401 20 70

--- Tobacco for manufacture of cigar and cheroot

kg.

64%

2401 20 80

--- Tobacco for manufacture of hookah tobacco

kg.

64%

2401 20 90

--- Other

kg.

64%

2401 30 00

- Tobacco refuse

kg.

50%

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or

of tobacco substitutes

2402 10

- Cigars, cheroots and cigarillos, containing tobacco:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1844

2402 10 10

--- Cigar and cheroots

12.5% or

Rs. 4006 per

thousand,

whichever is

higher

2402 10 20

--- Cigarillos

12.5% or

Rs. 4006 per

thousand,

whichever is

higher

2402 20

--- Cigarettes, containing tobacco:

2402 20 10

--- Other than filter cigarettes, of length not exceeding

Rs. 1280 per

65 millimetres

thousand

2402 20 20

--- Other than filter cigarettes. of length exceeding 65

Rs. 2335 per

millimetres but not exceeding 70 millimetres

thousand

2402 20 30

--- Filter cigarettes of length (including the length of

Rs.1280 per

the filter, the length of filter being 11 millimetres or

thousand

its actual length, whichever is more) not exceeding

65 millimetres

2402 20 40

--- Filter cigarettes of length (including the length of the

Rs. 1740 per

filter, the length of filter being 11 millimetres or its actual

thousand

length, whichever is more) exceeding 65 millimetres

but not exceeding 70 millimetres

2402 20 50

--- Filter cigarettes of length (including the length of the

Rs. 2335 per

filter, the length of filter being 11 millimetres or its actual

thousand

length, whichever is more) exceeding 70 millimetres

but not exceeding 75 millimetres

2402 20 90

--- Other

Rs. 3375 per

thousand

2402 90

--- Other:

2402 90 10

--- Cigarettes of tobacco substitutes

Rs. 3375 per

thousand

2402 90 20

--- Cigarillos of tobacco substitutes

12.5% or

Rs. 4006 per

thousand

whichever is

higher

2402 90 90

--- Other

12.5% or

Rs. 4006 per

thousand

whichever is

higher

2403

Other manufactured tobacco and manufactured tobacco

substitutes; “Homogenised” or “Reconstituted” tobacco;

Tobacco extracts and essences

(1)

(2)

(3)

(4)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1845

- Smoking tobacco, whether or not containing tobacco

substitute in any proportion;

2403 11

-- Water pipe tobacco specified in Sub-heading

Note to this Chapter:

2403 11 10

--- Hukkah or gudaku tobacco

kg.

60%

2403 1190

--- Other

kg.

60%

2403 19

--- Other

2403 19 10

--- Smoking mixtures for pipes and cigarettes

kg.

360%

--- Biris:

2403 19 21

--- Other than paper rolled biris, manufactured

Rs. 12 per

without the aid of machine

thousand

2403 19 29

--- Other

Rs. 80 per

thousand

2403 19 90

-- Other

kg.

40%

--- Other:

2403 91 00

--- “Homogenised” or “reconstituted” tobacco

kg.

60%

2403 99

--- Other:

2403 99 10

--- Chewing tobacco

kg.

81%

2403 99 20

--- Preparations containing chewing tobacco

kg.

60%

2403 99 30

--- Jarda scented tobacco

kg.

81%

2403 99 40

--- Snuff

kg.

60%

2403 99 50

--- Preparations containing snuff

kg.

60%

2403 99 60

--- Tobacco extracts and essence

kg.

60%

2403 99 70

--- Cut-tobacco

kg.

Rs. 70 per kg.

2403 99 90

--- Other

kg.

81%

SECTION V

Mineral Products

CHAPTER 27

Mineral Fuels, Mineral Oils and Products of their Distillation;

Bituminous Substances; Mineral Waxes

Notes

1. References in heading 2710 to “petroleum oils and oils obtained from bituminous minerals” include not

only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those

consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of

the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume

distils at 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used.

2. In relation to lubricating oils and lubricating preparations of heading 2710, labelling or relabelling of

containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the

product marketable to the consumer, shall amount to “manufacture”.

3. In relation to natural gas falling under heading 2711, the process of compression of natural gas (even if

it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as

a fuel or for any other purpose, shall amount to “manufacture”.

(1)

(2)

(3)

(4)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1846

SUB-HEADING NOTE

For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90% or more by

volume (including losses) distil at 210ºC (ASTM D 86 method).

SUPPLEMENTARY NOTES

In this Chapter, the following expressions have the meanings hereby assigned to them:—

(1) “motor spirit” means any hydrocarbon oil (excluding crude mineral oil) which has its flash point

below 25ºC and which either by itself or in admixture with any other substance, is suitable for use as fuel

in spark ignition engines. “Special boiling point spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13)”

means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with

a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including

losses) distil;

(2) “natural gasoline liquid (NGL)” is a low-boiling liquid petroleum product extracted from Natural

Gas;

(3) “aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards

Specification of Bureau of Indian Standards IS : 1571:1992:2000;

(4) “high speed diesel (HSD)” means any hydrocarbon oil conforming to Indian Standards Specification

of Bureau of Indian Standards IS: 1460:2000;

(5) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned

to them:—

(a) “Flash Point” shall be determined in accordance with the test prescribed in this

behalf in the rules made under the Petroleum Act, 1934;

(b) “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the

manner indicated in the Indian Standards Institution Specification IS: 1448 (p. 31)-1967 for the time

being in force;

Specification IS: 1448 (p.18)-1967 for the time being in force;

(d) “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue

Apparatus in the manner indicated in the Indian Standards Institution Specification IS: 1448 (p. 8)-

1967 for the time being in force;

(e) “Colour Comparison Test” shall be done in the following manner, namely:—

(i) first prepare a five per cent. weight by volume solution Potassium Iodine (analytical reagent

quality) in distilled water;

(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04

normal Iodine solution;

(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

Tariff item

Description of goods

Unit

Rate of Duty

(1)

(2)

(3)

(4)

2709

Petroleum oils and oils obtained from bituminous

Kg.

....

minerals, crude

2709 10 00

- Petroleum oils and oils obtained from bituminous minerals,

Kg.

....

2709 20 00

- Petroleum crude

Nil

2710

Petroleum oils and oils obtained from bituminous minerals,

other than crude; preparations not elsewhere specified or

included, containing by weight 70% or more of petroleum

oils or of oils obtained from bituminous minerals, these oils

being the basic constituents of the preparations; waste oils

30 of 1934.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1847

- Petroleum oils and oils obtained from bituminous minerals

(other than crude) and preparations not elsewhere specified

or included, containing by weight 70% or more of petroleum

oils or of oils obtained from bituminous minerals, these oils

being the basic constituents of the preparations, other than

those containing biodiesel and other than waste oil

2710 12

-- Light oils and preparations:

--- Motor spirit (Commonly known as petrol):

2710 12 11

--- Special boiling point spirits (other than benzene, toluol)

Kg.

14%+Rs.

with nominal boiling point range 55-115ºC

15.00 per litre

2710 12 12

---- Special boiling point spirits (other than benzene, toluene

Kg.

14%+Rs.

and toluol) with nominal boiling point range 63-70ºC

15.00 per litre

2710 12 13

---- Other Special boiling points spirits (other than benzene,

Kg.

14%+Rs.

benzol, toluene and toluol)

15.00 per litre

2710 12 19

---- Other

Kg.

14%+Rs.

15.00 per litre

2710 12 20

--- Natural gasoline Liquid

Kg.

14%+Rs.

15.00 per litre

2710 12 90

---- Other

Kg.

14%+Rs.

15.00 per litre

2710 19

-- Other:

2710 19 10

--- Superior Kerosene Oil (SKO)

Kg.

....

2710 19 20

--- Aviation Turbine Fuel (ATF)

Kg.

14%

2710 19 30

--- High Speed Diesel (HSD)

Kg.

14%+Rs.

15.00 per litre

2710 19 40

--- Light Diesel Oil (LDO)

Kg.

....

2710 19 50

--- Fuel oil

Kg.

....

2710 19 60

--- Base oil

Kg.

....

2710 19 70

--- Jute batching oil and textile oil

Kg.

....

2710 19 80

--- Lubricating oil

Kg.

....

2710 19 90

--- Other

Kg.

....

- Waste oil:

2710 20 00

Petroleum oils and oils obtained from bituminous minerals

Kg.

....

(other than crude) and preparations not elsewhere

specified or included, containing by weight 70% or more

of petroleum oils or of oil obtained from bituminous

minerals, these oils being the basic constituents of the

preparations, containing biodiesel, other than waste oils

2710 91 00

--- Containing Polychlorinated biphenyls (PCBs),

Kg.

....

polychlorinated terphenyls (PCTs) or polybrominated

biphenyls (PBBs)

2710 99 00

--- Other

Kg.

....

2711

Petroleum gases and other gaseous hydrocarbons

- Liquefied:

(1)

(2)

(3)

(4)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 37

14TH DECEMBER, 2017

1848

2711 11 00

-- Natural gas

Kg.

14%

2711 12 00

-- Propane

Kg.

......

2711 13 00

-- Butane

Kg.

......

2711 14 00

-- Ethylene, propylene, butylene and butadiene

Kg.

......

2711 19 00

-- Other

Kg.

......

- In gaseous state:

2711 21 00

-- Natural gas

Kg.

14%

2711 29 00

-- Other

Kg.

......

THE THIRD SCHEDULE

(See section 15)

Year

No.

Short title of enactments

Extent of repeal

(1)

(2)

(3)

(4)

1947

The Rubber Act, 1947

Clause (b) of sub-section (1)

of section 9 and section 12

1951

The Industries (Development and

Section 9

Regulation) Act, 1951

1953

The Tea Act, 1953

Clause (c) of section 3, sections 25 and 26 and

clause (a) of sub-section (1) of section 27

1974

The Coal Mines (Conservation and

Sections 6, 7 and 8

Development) Act, 1974

1976

The Beedi Workers Welfare Cess

The Whole

Act, 1976

1977

The Water (Prevention and Control of

The Whole

Pollution) Cess Act, 1977

1982

The Sugar Cess Act, 1982

The Whole

1982

The Sugar Development Fund Act, 1982

Sub-section (2) of section 3

1983

The Jute Manufacturers Cess Act, 1983

The Whole

2004

The Finance (No. 2) Act, 2004

Section 93

2007

The Finance Act, 2007

Section 138

2010

The Finance Act, 2010

Chapter VII

2015

The Finance Act, 2015

Chapter VI

2016

The Finance Act, 2016

Chapters VI and VII

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