Notification No. 26/2017, Dated 28th June 2017

[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. 26 /2017 – Customs

New Delhi, the 29th June, 2017

G.S.R. (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 amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, which shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely :-

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. 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.

(3) The principal notification No. 204/92-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. 537 (E), dated the 19th May 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.

(4) The principal notification No.205/92- 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.538 (E), dated the 19th May 1992 and was last amended by notification No. 82/95-Customs, dated the 31st March, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 311 (E), dated the 31 March, 1995.

(5) The principal notification No. 299/92- Customs, dated the 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 Gazette of India, Extraordinary, Part II, Section 3, Sub-section (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, 1993 and was last amended by notification No. 57/97-Customs dated the 3 rd July, 1997 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 360(E), dated the 3 rd July, 1997.

(11) The principal notification No. 153/93-Customs dated the 13th August, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 554(E), dated the 13th August, 1993 and was last amended by notification No. 01/2017- Customs dated the 20th January, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 65(E), dated the 20th January, 2017.

(12) The principal notification No. 128/94-Customs, dated the 10th June, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 506 (E), dated the 10th June, 1994 and was last amended by notification No. 67/2004-Customs, dated the 9th July, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 409 (E), dated the 9th July, 2004.

(13) The 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 2 nd 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 2 nd June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26th September, 36 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 2 nd 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 2 nd 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.

(16) The principal notification No.110/95-Customs, dated the 5 th 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 5 th 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 August, 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.

(19) The principal notification No. 148/95-Customs, dated the 19th September, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 657(E), dated the 19th September, 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.

(20) The principal notification No. 149/95-Customs, dated the 19th September, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 658 (E), dated the 19th September, 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.

(21) The principal notification No. 28/97-Customs, dated the 1 st 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 1 st 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 1 st 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 37 the 1 st 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 1 st 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 1 st 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.

(24) The principal notification No. 32/97-Customs, dated the 1 st 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 1 st 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, Section 3, Sub-section (i), vide number G.S.R.216 (E), dated 11th April, 1997 and was last amended by notification No. 63/2004-Customs, dated the 14th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 314(E), dated the 14th May, 2004.

(27) The principal notification No. 77/98-Customs, dated the 16th October, 1998 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623 (E), dated the 16th October, 1998 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.

(28) The principal notification No. 41/99-Cutoms 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. 289(E), dated the 28th April, 1999 and was last amended by notification No. 14/2017-Customs dated the 18th April, 2017 published in the Gazette of India, 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 (i), vide number G.S.R 544(E), dated the 21st July, 1999.

(32) The principal notification No. 49/2000-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.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 27 th 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 notification No. 56/2000-Customs dated the 5th May, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 399(E), dated the 5 th May, 2000 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.

(36) The principal notification No. 57/2000-Customs dated the 8th May, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 413(E), dated the 8 th May, 2000 and was last amended by notification No. 56/2016-Customs dated the 3 rd October, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 946(E), dated the 3 rd October, 2016.

(37) The principal Notification No. 86/2001-Customs dated the 7th August, 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 582(E), dated the 7 th August, 2001.

(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. 745 (E), dated the 30th November, 2007.

(41) The principal notification No. 47/2002-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. 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 7 th 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 1 stApril, 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 1 st 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, Sub-section (i), vide number G.S.R. 116 (E), dated the 20th February, 2015.

(44) The principal notification No. 54/2003-Customs, dated the 1 st April, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 278 (E), dated the 1 st 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, Sub-section (i), vide number G.S.R. 116 (E), dated the 20th February, 2015.

(45) The principal notification No. 55/2003-Customs, dated the 1 st April, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R.279 (E), dated the 1 st 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.

(46) The Principal notification No. 56/2003-Customs, dated the 1 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 1 st April, 2003 and was last amended by notification No. 46/2013-Customs, dated the 26th 40 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 No. 93/2004-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. 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, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 222 (E), dated the 8 th April, 2005 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.

(53) The principal notification No. 41/2005-Customs, dated the 9 th May, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 282 (E), dated the 9 th May, 2005 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, Subsection (i), vide number G.S.R. 203 (E), dated the 3rd April, 2013.

(54) The principal notification No. 89/2005-Customs dated the 4th October, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 624 (E), dated the 4 th October, 2005 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 41 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 1 st May, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide 260(E), dated the 1 st 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 1 st 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 1 st 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.

(58) The principal notification No. 91/2006-Customs, dated the 1 st 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 1 st 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 9 th 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 9 th 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 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.

(61) The principal notification No. 14/2009-Customs, dated the 19th February, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 103 (E), dated the 19th February, 2009 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.

(62) The principal notification No. 91/2009-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. 657 (E), dated the 11th September, 2009 and was last amended by notification No. 8/2017-Customs, dated the 42 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.

(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, Sub-section (i), vide number G.S.R. 660 (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.

(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, Sub-section (i), vide number G.S.R. 663 (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.

(69) The principal notification No. 98/2009-Customs, dated the 11th September, 2009 September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 664 (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.

(70) The principal notification No. 99/2009-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. 665 (E), 43 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.

(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. 102/2009-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. 668 (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.

(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 14 th 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-Customs, dated the 29th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 29th 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.

(77) The principal notification No. 5/2013-Customs, dated the 18th February, 2013 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 99 (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. 44

(78) The principal notification No. 6/2013-Customs, dated the 18th February, 2013 was published in the Gazette of India, Extraordinary, 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 G.S.R. 284(E), dated the 23rd March, 2017.

(81) The principal notification No. 1/2014-Customs, dated the 17th January, 2014 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.28 (E), dated the 17th January, 2014.

 (82) The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1 st April, 2015 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.

(83) The principal notification No. 17/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 251 (E), dated the 1 st April, 2015.

(84) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1 st April, 2015.

(85) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1 st April, 2015.

(86) The principal notification No.21/2015-Customs dated the 1 st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 257 (E), dated the 1 st April, 2015.

(87) The principal notification No. 22/2015-Customs dated the 1 st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 258 (E), dated the 1 st April, 2015. 45

(88) The principal notification No. 24/2015-Customs dated the 8 th April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated the 1 st April, 2015.

(89) The principal notification No. 25/2015-Customs dated the 8 th April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.270 (E), dated the 8 th April, 2015.

(90) The principal notification No. 45/2016-Customs dated the 13th August, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E), dated the 13th August, 2016.