No Need of registration of godown or retail outlet of a Duty Free Shop

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Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

NOTIFICATION NO. 09/2013 Central Excise (N.T.), May 23, 2013

In exercise of powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification No.36/2001-Central Excise (N.T.) dated the 26th June, 2001 (GSR 465 E dated 26th June, 2001) , namely:

In the said notification, after para (2), the following shall be inserted, namely:-

“(2A) hereby declares that where a godown or retail outlet of a Duty Free Shop is appointed or licensed under the provisions of sections 57 or 58 of the Customs Act, 1962 (52 of 1962), as the case may be, such godown or retail outlet shall be deemed to be registered as warehouse under rule 9 of the Central Excise Rules, 2002.”

[F.No.209/08/2011-CX.6]