Circular No. ES/222/2018-19 September 19, 2018
To: Members of the Council
Sub.: Amendment to Customs Exemption Notifications No. 24/2015-Customs dated 08.04.2015 to align it with amendment in Foreign Trade Policy.
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 63/2018- Customs dated 18th September, 2018 on the above subject.
In the said notification, amendments are in the following:
In paragraph 2
(i) in condition (1) for clause (b), the following clause shall be substituted: -
“(b) against exports of goods or products made in terms of provisions of para 3.05 of Foreign Trade Policy 2015-2020.”;
(ii) in condition (3) in second proviso, for the words “through the courier mode from airports at Chennai, Mumbai or Delhi or through the Foreign Post offices at Chennai, Mumbai or New Delhi”, the words “through international courier terminals or through such foreign post offices, as notified by the Central Government” shall be substituted.
This is for your information.