22^nd  November, 2006

NOTIFICATION NO.114/2006-CUSTOMS (N.T.)

 G.S.R.       (E). - In exercise of the powers conferred by sub-section (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section 3 of section  94 of the Finance Act,1994 (32 of 1994) and in pursuance of   rule 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following further  amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2005-CUSTOMS (N.T.), dated the  2^nd May, 2005 (hereinafter referred  to as  the  said  notification),with effect from 5^th day of May, 2005 to 14^th day of July, 2006, namely:-

          In the said notification, after paragraph 2 under the heading “General Notes”, the following paragraph shall be inserted, namely: -

“2A.  Notwithstanding anything contained  in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.”.

[F.No.609/54/2006-DBK] 

Note: The principal notification No. 36/2005-CUSTOMS (N.T.) was published in the  Gazette of  India vide number  G.S.R.267(E), dated the 2^nd May, 2005 and was last amended vide notification No.102/2005- Customs (N.T.), dated the 18^th November, 2005 vide number G.S.R. 675(E), dated the 18^th November, 2005.