[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. 33/2017 – Customs
New Delhi, the
30th 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) and in
supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.259 dated 11th October, 1958 published in
the Gazette of India, Part II, Section 3, Sub-section (i), vide number G.S.R.
927 dated the 11th October, 1958, except as respects things done or omitted to
be done before such supersession, the Central Government, being satisfied that
it is necessary in the public interest so to do, hereby exempts, challenge cups
or trophies –
(a) which have been won
by any unit of the Defence Forces in India or by a particular member or members
of such unit in a competition which is not confined to units or members of the
units stationed in India; or
(b) which are being
re-imported and which before being exported had been won by any such unit or
member or members of a unit in a competition not satisfying the above-mentioned
condition; or (c) Which have been sent by donor’s resident abroad for
presentation to or competition among such units or members of such units;
when imported into
India, from the whole of the duty of customs leviable thereon as specified in
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and from the
whole of the integrated tax leviable thereon under sub-section (7) of section 3
of the Customs Tariff Act,1975 (51 of 1975):
Provided
that the articles for which free entry is claimed are certified by the Officer
commanding the unit or Brigade or any higher military authority or any of their
staff Officers as having been offered for competition or presented with the
sole or main object of encouraging military efficiency.
Provided
further that the cups or trophies had engraved on them before being shipped the
object for which presented, and except in the case of those sent by donor’s
resident abroad for competition in India in the name of the winner or winners.
2. This notification shall come into force with
effect from the 1st day of July, 2017.
[F.No.354/119/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
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