Amends Notification No. 21/2002-Customs, dated the 1st March, 2002
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....ustoms New Delhi, the 15^th April, 2011 Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 G.S.R. 321(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 notificati....
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....1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5H 37H. 1701 Raw sugar if imported by a bulk consumer Nil - 5I" (iii) in the Annexure, after condition No. 5 and the entries relating thereto, the following conditions shall be inserted, namely :- Condition No. Conditions 5G (a) If imported by a sugar factory or a sugar refinery. Explanation.- For....
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....actory" shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966; (ii) "sugar refinery" means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar". (b) If imported by any person other than at (a) above: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Com....
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....t proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein."; 5H If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed Food....
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