Central Government widens the scope of exemption Notification No. 39/96-Customs, by issuing Notification No. 5/2012-Customs.

[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.5 /2012 - Customs

New Delhi, the 7^th February, 2012 

           

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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E), dated the 23rd July, 1996, namely:-

             In the said notification, in the Table, after S.No.36 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(1)	(2)	(3)
“37.	Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and consumables.	If,- (a) the said goods are imported by authorised works centres of the International Thermonuclear Experimental Reactor (ITER) –India, Institute of Plasma Research, as may be designated by an officer not below the rank of  Deputy Secretary to the Government of India in the Department of Atomic Energy; and   (b) the importer produces to  the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Project Director, (ITER)-India project, to the effect that - (i) the goods mentioned in the said list are required for the purposes of the ITER –India project; (ii) the said goods shall be used only for the said project.”

[F.No.354/206/2010 –TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

Note: - The principal notification No.39/1996-Customs, dated the 23^rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 291(E), dated the 23^rd July, 1996 and was last amended vide notification No.110/2011-Customs, dated the 19^thDecember, 2011 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.  888 (E), dated 19^th December, 2011.