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NOTIFICATION New Delhi, the 1
st
March, 2008
No.24/2008-Customs 11 Phalguna, 1929 (Saka)

New Delhi, the 1
st
March, 2008

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), read with sub-section (4) of section 68 of the
Finance (No.2) Act, 1996, 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.84/97-Customs, dated the 11
th
November, 1997 which was published in the
Gazette of India, Extraordinary, vide G.S.R. 645 (E) of the same date, namely: -

In the said notification, the Explanation shall be numbered as Explanation 1
thereof, and after Explanation 1 as so numbered, the following Explanation shall be
inserted, namely:-

‘Explanation 2.-For the removal of doubts, it is hereby clarified that the benefit
under this notification, in the case of goods supplied to the projects financed by
the United Nations or an international organisation, is available when the goods
brought into the project are not withdrawn by the supplier or contractor and the
expression “goods are required for the execution of the project” shall be construed
accordingly.’.
[F.No.334/1/2008-TRU]

(S. Bajaj)
Under Secretary to the Government of India

Note: - The principal notification No.84/97-Customs, dated the 11
th
November, 1997
was published in the Gazette of India, Extraordinary, vide G.S.R. 645 (E), dated
the 11
th
November, 1997 and was last amended by vide notification No.107/2001-
Customs, dated the 12
th
October, 2001 published vide number G.S.R. 778 (E),
dated the 12
th
October, 2001.
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