[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3,
SUB-SECTION (i)]
GOVERNMENT OF
INDIA
MINISTRY OF
FINANCE
(DEPARTMENT OF
REVENUE)
Notification
No. 32/2016 - Customs (N. T.)
New Delhi, the 1st
March, 2016
G.S.R. (E).- In exercise of the powers conferred by
section 156 of the Customs Act, 1962 (52 of 1962) and in supersession of the
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996, except as respects things done or omitted to be
done before such supersession, the Central Government hereby makes the following
rules, namely:-
1.
Short title and commencement. - (1) These rules may
be called the Customs (Import of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 2016.
(2) They shall come into force on the first day of
April, 2016.
2.
Application. - (1) These rules shall apply to an
importer, being a manufacturer, who intends to avail the benefit of an
exemption notification issued under sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and where the benefit of such exemption is
dependent upon the use of imported goods covered by that notification for the
manufacture of any excisable commodity.,
(2) These rules shall apply only in respect of such
exemption notification which provides for the observance of these rules.
(3) These rules shall also apply even if the
excisable goods in or in relation to the manufacture of which the imported
goods are used, are not chargeable to excise duty or are exempted from whole of
excise duty.
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