TaxTMI 
TaxTMI 
Seeks to amend Customs Exemption notifications for various export promotion schemes
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....er section 3", the words, figures and brackets "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 ....
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....r section 3", the words, figures and brackets "under sub-sections (1), (3) and (5) of section 3" shall be substituted. 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), (....
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....nder sub-sections (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (iv) in sub-condition (3), the words "or Central Excise" shall be omitted. 19. 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 jurisdicti....
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....toms, dated the 1st April, 1997 [vide number G.S.R. 186 (E), dated the 1st April, 1997] 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. 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-sect....
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....1), (3) and (5) of section 3 and section 3A" shall be substituted; (ii) in paragraph 2, in condition (5), 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 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 ....
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.... 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. 39. 44/2002- Customs, dated the 19th April, 2002 [vide number G.S.R. 293 (E), dated the 19th April, 2002] In the said notification, (i) in the opening 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 capit....
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....ctions (1), (3) and (5) of section 3" shall be substituted. 43. 53/2003- Customs, dated the 1st April, 2003 [vide number G.S.R. 277 (E), dated the 1st April, 2003] In the said notification,- (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) for condition (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 ....
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....ed are installed in the importer's factory or premises and a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premises, 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 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. 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 levi....
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....ble 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 (vii), 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. 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,....
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....ificate from jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, 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 may allow:", the words "a certificate from Deputy Commissioner of Customs or Assistant 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 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....
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....ctions (1), (3) and (5) of section 3" shall be substituted; (ii) in condition (4), 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 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 may allow:", the words "a certificate from the Deputy Commissioner of Customs or Assistant 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 condit....
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....e date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow:", the words "a certificate from the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, having jurisdiction over the importer's factory or premises is produced confirming installation and use of capital goods in 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, 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 para....
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....l be substituted. 62. 91/2009-Customs, dated the 11th September, 2009 [vide number G.S.R. 657 (E), dated the 11th September, 2009] In the said notification, in the opening paragraph, (i) in sub-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) for condition (iii), the following condition shall be substituted, namely:- "(iii) that in respect of capital goods, office equipment and professional equipment a certificate from Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over importer's factory or premises 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 n....
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....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, 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 (x), in the first proviso, for the words "relevant Central Excise notifications", the words "relevant goods and services tax provisions" shall be substituted. 68. 97/2009-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) ....
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....(1), (3) and (5) of section 3" shall be substituted; (b) in paragraph 2,- (i) 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; (ii) for condition (9), the following condition shall be substituted, namely:- "(9) that the capital goods imported, assembled or manufactured are installed in the Common Service Provider's factory or premises and a certificate from the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over Common Service Provider's factory or premises, as the case may be, is produced confirming installation and use of capital goods in the Common Service Provider'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 (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 regi....
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....ckets "under sub-sections (1), (3) and (5) of section 3" shall be substituted; (b) in paragraph 2,- (i) in condition (8), 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 (11), 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 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, as the case may be, may allow:'', the words "a certificate from the Deputy Commissioner of Customs 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 Custo....
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....f section 3" shall be substituted; (ii) 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; (iii) in condition (8), 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. 76. 112/2009-Customs, dated the 29th September, 2009 [vide number G.S.R. 710(E), dated the 29th September, 2009] 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 (x), in the first proviso, for the words "relevant Central Excise notifications", the words "relevant goods and services tax provisions" shall be substitu....
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....e 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 (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 "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 "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....
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....ods 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 at the port of registration, as the case may be, may allow:" shall be substituted; (B) for the fourth 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;". 80. 23/2013- Customs, dated the 18th April, 2013 [vide number G.S.R. 249(E), dated the 18th April, 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 (3), for the words and figure "under section 3", the words, fi....
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....eviable 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. 82. 16/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 252(E), dated the 1st April, 2015] 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 (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; (ii) for condition (9), the following condition shall be substituted, namely:- "(9) that the capital goods imported, 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 C....
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....st April, 2015] 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) for condition (4), the following condition shall be substituted, namely:- "(4) that the capital goods imported under the said authorisation are installed and put to use, after their import, in the authorisation holder's factory or premises and 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 Customs or Assistant Commissioner of Customs having jurisdiction over authorization holder's factory or premises, as the case may be, or from an independent Chartered Engineer, 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 port of registration, as the case may be: Provided that an authorisation h....
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....rackets "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. 85. 20/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 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 ....
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....ituted. 89. 25/2015-Customs, dated the 8th April, 2015 [vide number G.S.R. 270(E), dated the 8th April, 2015] 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 the paragraph 2,- (i) 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; (ii) in condition (8), 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. 90. 45/2016-Customs, dated the 13th August, 2016 [vide number G.S.R. 795(E), dated the 13th August, 2016] 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, 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)....
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.... 30th November, 1992 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.900 (E), dated the 30th November, 1992 and was last amended by notification No. 101/95-Customs, dated the 26th May, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 428 (E), dated the 26th May, 1995. (6) The principal notification No. 307/92- Customs, dated the 28th December, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 946 (E), dated the 28th December, 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. (7) The principal notification No. 101/93-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. 284 (E), dated the 16th March, 1993 and was last amended by notification No. 33/97-Customs, dated the 1st April, 1997 published in the Gazett....
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....principal notification No. 104/95-Customs, dated the 30th May, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 458 (E), dated 30th May, 1995 and was last amended by notification No. 12/99-Customs, dated the 1st February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 58 (E), dated the 1st February, 2009. (14) The principal notification No. 106/95-Customs, dated the 2nd June, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.475 (E), dated 2nd 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. (15) The principal notification No. 107/95-Customs, dated the 2nd June, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476 (E), dated 2nd June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 2013 ....
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....n (i), vide number G.S.R. 659 (E), dated the 26th September, 2013. (21) The principal notification No. 28/97-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.184 (E), dated the 1st April, 1997 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. (22) The principal notification No. 29/97-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. 185 (E), dated the 1st April, 1997 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. (23) The principal notification No. 30/97-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. 186 (E), dated the 1st ....
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....dia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 389(E), dated the 18th April, 2017. (29) The principal notification No. 42/99-Customs dated the 28th April, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R No. 290(E), dated the 28th April, 1999 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 No. 387(E), dated the 15th May, 2015. (30) The principal notification No. 48/99-Customs, dated the 29th April, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 299 (E), dated the 29th April, 1999 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. (31) The principal notification No. 97/99-Customs, dated the 21st July, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (....
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....01. (38) The principal notification No. 43/2002-Customs, dated the 19th April, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 292 (E), dated the 19th April, 2002 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of 2016). (39) The principal notification No. 44/2002-Customs, dated the 19th April, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 293 (E), dated 19th 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. (40) The principal notification No. 45/2002-Customs, dated the 22nd April, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 298 (E), dated the 22nd April, 2002 and was last amended by notification No. 116/2007- Customs, dated the 30th November, 2007 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R....
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....st April, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 280 (E), dated the 1st April, 2003 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. (47) The Principal notification No. 91/2004-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. 604 (E), dated the 10th September, 2004 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of 2016). (48) The principal notification No. 92/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide Number 605 (E), dated the 10th September, 2004 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. (49) The principal notification....
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....o. 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. (55) The principal notification No. 40/2006-Customs, dated the 1st May, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide 260(E), dated the 1st May, 2006 and was last amended vide section 139 of the Finance Act, 2016 (No. 28 of 2016). (56) The principal notification No. 73/2006-Customs, dated the 10th July, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 408(E), dated 10th July, 2006 and was last amended by notification No. 22/2017-Customs, dated the 31st May, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 537 (E), dated the 31st May, 2017. (57) The principal notification No. 90/2006-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. 528 (E),dated the 1st September, 2006 and was last amended by notification No. 20....
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....ia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23rd March, 2017. (63) The principal notification No. 92/2009-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. 658 (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. (64) The principal notification No. 93/2009-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. 659 (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. (65) The principal notification No. 94/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Su....
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....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. (71) The principal notification No. 100/2009-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. 666 (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. (72) The principal notification No. 101/2009-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. 667 (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. (73) The principal notification No. 10....
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....traordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 100 (E), dated the 18th February, 2013 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. (79) The principal notification No. 22/2013-Customs, dated the 18th April, 2013 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248 (E), dated the 18th April, 2013 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. (80) The principal notification No. 23/2013-Customs, dated the 18th April, 2013 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249 (E), dated the 18th April, 2013 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....