[To be published in the Gazette of India, Part-II Section 3, sub-section (i) Extraordinary]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 124 /2009-Cus (N.T)
New-Delhi,the 20
th
August, 2009
29 Sravana, 1931 Saka
GSR……… In exercise of the powers conferred by sub-clause ( iii ) of clause (c) of section 28E of the Customs Act,1962( 52
of 1962), the Central Government hereby specifies following as class of persons for the purposes of said clause , namely :-
1. any public sector company;
2. a resident who proposes to import goods claiming for assessment under heading 9801 of the First Schedule to the
Customs Tariff Act, 1975 ( 51 of 1975).
Explanation: — For the purpose of this notification .-
1. “public sector company” shall have the same meaning as assigned to it in clause (36A ) of section 2 of the Income-tax
Act, 1961 ( 43 of 1961);
2. “resident” shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 ( 43 of
1961).
( Simmi Jain)
Director, Government of India
F.No 275/47/2009-CX8A