TaxTMI 
TaxTMI 
Seeks to amend Customs Exemption notifications for various export promotion schemes
X X X X Extracts X X X X
X X X X Extracts X X X X
....ckets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 2. 203/92-Customs, dated the 19th May, 1992 [vide number G.S.R. 536 (E), dated the 19th May, 1992] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 3. 204/92-Customs, dated the 19th May, 1992 [vide number G.S.R. 537 (E), dated the 19th May, 1992] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 4. 205/92-Customs, dated the 19th May, 1992 [vide number G.S.R. 538 (E), dated the 19th May, 1992] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 5. 299/92-Customs, dated the 30th November, 1992 [vide number G.S.R. 900 (E), dated the 30th November, 1992] In the said notification, in the opening paragraph, for the words and figure "under section 3", th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed. 13. 104/95-Customs, dated the 30th May, 1995 [vide number G.S.R. 458 (E), dated the 30th May, 1995] In the said notification, in the opening paragraph,- (i) in clause (ii), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (6), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 14. 106/95-Customs, dated the 2nd June, 1995 [vide number G.S.R. 475 (E), dated the 2nd June, 1995] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 15. 107/95-Customs, dated the 2nd June,1995 [vide number G.S.R. 476 (E), dated the 2nd June, 1995] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 16. 110/95-Customs, dated the 5th June, 1995 [vide number G.S.R. 480(E), dated the 5th J....
X X X X Extracts X X X X
X X X X Extracts X X X X
....148/95-Customs, dated the 19th September, 1995 [vide number G.S.R. 657 (E), dated the 19th September, 1995] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 20. 149/95-Customs, dated the 19th September, 1995 [vide number G.S.R. 658 (E), dated the 19th September, 1995] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 21. 28/97- Customs, dated the 1st April, 1997 [vide number G.S.R. 184 (E), dated the 1st April, 1997] In the said notification, in the opening paragraph,- (i) for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (5) for the words "a certificate from jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capita....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 24. 32/97- Customs, dated the 1st April, 1997 [vide number G.S.R. 188 (E), dated the 1st April, 1997] In the said notification, in the opening paragraph,- (i) for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (ii) in the second proviso, the words "and Central Excise", at both the places where they occur, shall be omitted. 25. 34/97- Customs, dated the 7th April, 1997 [vide number G.S.R. 197(E), dated the 7th April, 1997] In the said notification, in the opening paragraph,- (i) in clause (2), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (vi), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iii) in the Explanation, in clause (iii), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Commissioner of Central Excise or Deputy Commissioner of Central Excise or any independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in the importer's factory or premise, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow:", the words, "The capital goods imported, assembled or manufactured are installed in the importer's factory or premise and a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premise or any independent Chartered Engineer, as the case may be, is produced confirming installation and use of the capital goods in the importer's factory or premise, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow:" shall be substituted. 33. 50/2000- Customs, dated the 27th April, 2000 [vide number G.S.R. 366(E), dated the 27th April, 2000] In the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....paragraph, for the words, figures and letter "under sections 3 and 3A", the words, figures, letter and brackets "under sub-sections (1), (3) and (5) of section 3 and section 3A" shall be substituted; (ii) in paragraph 2, in condition (4), for the words " the capital goods imported, assembled or manufactured are installed in the importer's factory or premise and a certificate from the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or any independent Chartered Engineer, as the case may be, is produced confirming installation and use of the capital goods in the importer's factory or premise, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow:", the words, "the capital goods imported, assembled or manufactured are installed in the importer's factory or premise and a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premise or any independent Chartered Engineer, as the case may be, is produced confirming installation and us....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ition (3), the following condition shall be substituted, namely;- "(3) that in respect of capital goods a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premises or an independent Chartered Engineer, as the case may be, is produced confirming installation and use of the capital goods in the importer's factory or premises, within six months from the date of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of registration of the said certificate may allow: Provided that where the capital goods are imported by a merchant exporter having supporting manufacturers, the capital goods may be installed in the factory or premises of the said supporting manufacturers;'; (iii) in condition (6), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iv) in condition (7), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 44. 54....
X X X X Extracts X X X X
X X X X Extracts X X X X
....od as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow:" shall be substituted. 46. 56/2003-Customs, dated the 1st April, 2003 [vide number G.S.R. 280 (E), dated the 1st April, 2003] In the said notification, in the opening paragraph, for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 47. 91/2004-Customs, dated the 10th September, 2004 [vide number G.S.R. 604(E), dated the 10th September, 2004] In the said notification,- (a) in the opening paragraph,- (i) for the words, figures and letters "from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon respectively under sections 3, 8B and 9A", the words, figures, letters and brackets "from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A" shall be substituted; (ii) in condition (v), in the second proviso, for the words "the central excise procedure relating to job work", ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se procedure or the goods and services tax procedure relating to job work, as the case may be" shall be substituted. 50. 94/2004-Customs, dated the 10th September, 2004 [vide number G.S.R. 607(E), dated the 10th September, 2004] In the said notification, in the opening paragraph,- (i) for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (10), in the proviso, for the words "the central excise procedure relating to job work", the words, "the central excise procedure or the goods and services tax procedure relating to job work, as the case may be" shall be substituted. 51. 97/2004- Customs, dated the 17th September, 2004 [vide number G.S.R. 620(E), dated the 17th September, 2004] In the said notification,- (a) in the opening paragraph, in clause (ii), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in the paragraph 2,- (i) in condition (3), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....risdiction over the importer's factory or premises is produced confirming installation and use of goods in importer's factory or premises, within six months from the date of import or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs at the port of registration of the said certificate may allow:" shall be substituted; (iii) in condition (6), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iv) in condition (7), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 53. 41/2005-Customs, dated the 9th May, 2005 [vide number G.S.R. 282 (E), dated the 9th May, 2005] In the said notification, in the opening paragraph,- (i) in sub-clause (b), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (4), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt Commissioner of Customs, as the case may be, having jurisdiction over the importer's factory or premises is produced confirming installation and use of goods in importer's factory or premises, within six months from the date of import or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs at the port of registration of the said duty credit certificate may allow:" shall be substituted; (iii) in condition (6), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iv) in condition (7), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 57. 90/2006-Customs, dated the 1st September, 2006 [vide number G.S.R. 528 (E), dated the 1st September, 2006] In the said notification, in the opening paragraph,- (i) in clause (b), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (5), for the words and figure "under section 3", the wor....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., as the case may be, referred to in condition (3) above may allow:" shall be substituted; (b) in the fourth proviso, for the words "the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be,", the words "the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be," shall be substituted. 60. 136/2008- Customs, dated the 24th December, 2008 [vide number G.S.R. 878 (E), dated the 24th December, 2008] In the said notification,- (a) in the opening paragraph, in clause (ii), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. (b) in paragraph 2,- (i) in condition (5), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (8),- (A) for the words "a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is produced confirming installation and use of capital goods in the Authorization....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emises or an independent Chartered Engineer, as the case may be, is produced confirming installation and use of the goods in the importer's factory or premises, within six months from the date of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs at the port of registration of the said scrip, as the case may be, may allow;". 63. 92/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 658 (E), dated the 11th September, 2009] In the said notification, in the opening paragraph,- (i) in clause (b), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (v), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iii) in condition (vi), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 64. 93/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 659 (E), dated the 11th September, 2009] In the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Customs, dated the 11th September, 2009 [vide number G.S.R. 663 (E), dated the 11th September, 2009] In the said notification,- (a) in the opening paragraph,- (i) in clause (b), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (v), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (iii) in condition (vi) for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in the Explanation, in clause (iv), for the words and figure "under Section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 69. 98/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 664(E), dated the 11th September, 2009] In the said notification, in the opening paragraph,- (i) for the words, figures and letters "from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ths from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs referred to in condition (5) above, as the case may be, may allow: Provided that in case of import of spares, the installation certificate shall be produced within three years from the date of import: Provided further that if the Authorization Holder is not registered with central excise or if he is a service provider, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer: Provided also that agro units located in Agri Export Zones or service providers in Agri export Zones may move the capital goods within the Agri Export Zones under intimation to the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, subject to the condition that the importer shall maintain accurate record of such movement;". 72. 101/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 667 (E), dated the 11th September, 2009] In the said notification,- (a) in the opening paragraph, in clause (ii), for the words and figure "under section 3", the wo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or Assistant Commissioner of Customs having jurisdiction over importer's factory or premises, as the case may be, is produced confirming installation and use of capital goods in the importer's factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs referred to in condition (7) above, as the case may be, may allow:" shall be substituted. 74. 103/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 669 (E), dated the 11th September, 2009] In the said notification,- (a) in the opening paragraph, in clause (ii), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in paragraph 2,- (i) in condition (5), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (8),- (A) for the words "a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is produced ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (3) and (5) of section 3, safeguard duty leviable thereon under Section 8B, and anti-dumping duty leviable thereon under Section 9A" shall be substituted; (ii) in condition (x), in the first proviso, for the words "relevant Central Excise notifications", the words "relevant goods and services tax provisions" shall be substituted; (b) in paragraph 3, for the words, figures and letters "from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B and 9A", the words, figures, letters and brackets "from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under Section 8B, and anti-dumping duty leviable thereon under Section 9A" shall be substituted. 77. 5/2013- Customs, dated the 18th February, 2013 [vide number G.S.R. 99(E), dated the 18th February, 2013] In the said notification,- (a) in the opening paragraph, in clause (b), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in paragraph 2,- (i) in condition (4), for the words "a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of Customs, as the case may be:", the words "a certificate, confirming such installation and use of the goods, from the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over importer's factory or premises, as the case may be, which has been issued prior to the date of the first application filed by the authorisation holder for issuance of duty credit scrip against the said authorisation, is produced before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs at the port of registration, as the case may be:" shall be substituted; (B) for the third proviso, the following proviso shall be substituted, namely:- "Provided also that agro units located in Agri Export Zones or service providers in Agri export Zones may move the capital goods within the Agri Export Zones under intimation to the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, subject to the condition that the importer shall maintain accurate record of such movement;"; (iii) in condition (18), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in paragraph 2,- (i) in condition (3), for the words and figure "under section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (4),- (A) for the words "at the time of registration of the said scrip a certificate, confirming such installation and use of the goods, from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, which has been issued prior to the date of the first application filed by the authorisation holder for issuance of duty credit scrip against the said authorisation, is produced before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be:", the words "at the time of registration of the said scrip a certificate, confirming such installation and use of the goods, from the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over authorization holders factory or premises, as the case may be, whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ported, assembled or manufactured, are installed and put to use, after their import, in the importer's factory or premises and a certificate from the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over importer's factory or premises or from an independent Chartered Engineer, is produced within a period of six months from the date of completion of imports before the Deputy Commissioner of Customs or Assistant Commissioner of Customs at the port of import confirming such installation and use of the capital goods in the importer's factory or premises: Provided that where the Regional Authority grants extension of the said period beyond six months from the date of completion of imports, the said overall period shall be extended by the Deputy Commissioner of Customs or Assistant Commissioner of Customs as the case may be: Provided further that an importer (including an importer who is a CSP) opting for the independent Chartered Engineer's certificate shall send a copy of the certificate, upon its issuance, to the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, having jurisdicti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....risation, is produced before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs at port of registration, as the case may be: Provided that an authorisation holder (including an authorisation holder who is a CSP) opting for the independent Chartered Engineer's certificate shall send a copy of the certificate, upon its issuance, to the jurisdictional Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, as intimation or record: Provided further that in the case of manufacturer authorisation holder and merchant authorisation holder having supporting manufacturers or in the case of import of irrigation equipment for use in contract farming for export of agricultural products or in the case of authorisation holder rendering services, the capital goods may be installed at the factory or premises of such other person whose name and address is endorsed, prior to installation, by the Regional Authority on the said authorisation. This would apply even when Regional Authority endorses a change in the factory or premises or person. The name and address of such other person shall also be mentioned on the shipping bills for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der section 9A" shall be substituted; (ii) in condition (x), in the first proviso, for the words "relevant Central Excise notifications" the words "relevant goods and services tax provisions" shall be substituted. 86. 21/2015-Customs, dated the 1st April 2015 [vide number G.S.R. 257(E), dated the 1st April, 2015] In the said notification, in the opening paragraph, (i) for the words, figures and letters "from the whole of the additional duty, safeguard duty, transitional product specific safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B, 8C and 9A", the words, figures, letters and brackets "from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A" shall be substituted. (ii) in condition (x), in the first proviso, for the words "relevant Central Excise notifications" the words "relevant goods and services tax provisions" shall be substituted. 87. 22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April, 2015] In the said notification, in the opening p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A" shall be substituted; (ii) in condition (i), in first proviso, for the words "relevant Central Excise notifications" the words "relevant goods and services tax provisions" shall be substituted. 2. This notification shall come into force with effect from the 1st day of July, 2017. [F. No. 605/26/2017-DBK] (Anand Kumar Jha) Under Secretary to the Government of India Note: (1) The principal notification No. 160/92-Customs, dated the 20th April, 1992 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 423 (E), dated the 20th April,1992 and was last amended by notification No. 46/2013- Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (2) The principal notification No. 203/92-Customs, dated the 19th May, 1992 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.536 (E), dated the 19th May, 1992 and was last amended by notification No. 4....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion (i), vide number G.S.R. 192 (E), dated the 1st April, 1997. (8) The principal notification No. 104/93- Customs, dated the 16th March, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 287 (E), dated the 16th March, 1993 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (9) The principal notification No. 122/93-Customs, dated the 14th May, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 417 (E), dated the 14th May, 1993 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (10) The principal Notification No. 146/93-Cutoms dated the 28th June, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 482(E), dated the 28th June, 19....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (16) The principal notification No.110/95-Customs, dated the 5th June, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.480 (E), dated the 5th June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (17) The principal notification No. 111/95-Customs, dated the 5th June 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 81 (E), dated the 5th June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (18) The principal notification No. 130/95-Customs, dated the 25th August, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 598 (E), dated 25th ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eptember, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (24) The principal notification No. 32/97-Customs, dated the 1st April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.188 (E), dated the 1st April, 1997 and was last amended by notification No. 105/2003-Customs, dated the 10th July, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 538 (E), dated the 10th July, 2003. (25) The principal notification No. 34//97-Customs, dated the 7th April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 197 (E), dated the 7th April, 1997 and was last amended by notification No. 27/2005-Customs, dated the 2nd March, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 148 (E), dated the 2nd March, 2005. (26) The principal notification No. 36/97-Customs, dated the 11th April, 1997 was published in the Gazette of India, Extraordinary, Part II....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ms, dated the 27th April, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.365 (E), dated the 27th April, 2000 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (33) The principal notification No. 50/2000-Customs, dated the 27th April, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 366 (E), dated 27th April, 2000 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (34) The principal notification No. 51/2000-Customs, dated the 27th April, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 367 (E), dated the 27th April, 2000 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of 2016). (35) The principal notif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 300 (E), dated the 22nd April, 2002 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (42) The principal notification No. 60/2002-Customs dated the 7th June, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 416(E), dated the 7th June, 2002 and was last amended by notification No. 33/2015-Customs dated the 15th May, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 387(E), dated the 15th May, 2015. (43) The principal notification No. 53/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 277 (E), dated the 1st April, 2003 and was last amended by notification No. 5/2015-Customs, dated the 20th February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Su....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... number G.S.R. 606 (E), dated the 10th September, 2004 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of 2016). (50) The Principal notification No. 94/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607 (E), dated the 10th September, 2004 and was last amended by notification No. 46/2013- Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (51) The principal notification No. 97/2004-Customs, dated the 17th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 620 (E), dated the 17th September, 2004 and was last amended by notification No. 5/2015-Customs, dated the 20th February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 116 (E), dated the 20th February, 2015. (52) The principal notification No. 32/2005-Customs dated the 8th April, 2005 was published in the Gazette of India, Extraordin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 3rd April, 2013. (58) The principal notification No. 91/2006-Customs, dated the 1st September, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 529 (E), dated the 1st September, 2006 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 203 (E), dated the 3rd April, 2013. (59) The principal notification No. 64/2008-Customs, dated the 9th May, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 349(E), dated the 9th May, 2008 and was last amended vide notification No. 46/2013- Customs, dated the 26th September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.659 (E), dated the 26th September, 2013. (60) The principal notification No. 136/2008- Customs, dated the 24th December, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 878 (E), dated the 24th December, 2008 and was last amended vide not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (66) The principal notification No. 95/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 661 (E), dated the 11th September, 2009 and was last amended by notification No. 8/2017-Customs, dated the 23rd March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (67) The principal notification No. 96/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 662 (E), dated the 11th September, 2009 and was last amended by notification No. 8/2017-Customs, dated the 23rd March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (68) The principal notification No. 97/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and was last amended by notification No. 8/2017-Customs, dated the 23rd March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (74) The principal notification No. 103/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 11th September, 2009 and was last amended by notification No. 8/2017-Customs, dated the 23rd March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (75) The principal notification No. 104/2009-Customs, dated the 14th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E), dated the 14th September, 2009 and was last amended by notification No. 8/2017-Customs, dated the 23rd March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (76) The principal notification No. 112/2009-Cus....