TaxTMI 
TaxTMI 
TaxTMI 
Further amends Notification No. 21/2002-Customs, dated the 1st March, 2002
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....e 8th January, 2011 G.S.R.10 (E).- 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-Cu....
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....the Annexure, after condition No. 5 and the entries relating thereto, the following conditions shall be inserted, namely :- Condition No. Conditions 5D (a) If imported by a sugar factory or a sugar refinery. Explanation.- For the purpose of this notification - (i) "sugar factory" shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966; ....
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....ths from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and * in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exempti....
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....d Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and (iii) "Chartered Accountant" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949. F. No.354/78/2009-TRU Pt I (Vikas) Under Secretary to the Government of India Not....