[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. 12 /2019-Customs
New Delhi, the 11
th
April, 2019
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, 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, Ministry of Finance (Department of Revenue), No. 39/96-Customs, dated the
23
rd
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 23
rd
July, 1996, namely:-
In the said notification, in the Table, for S. No. 18 and the entries relating thereto, the following S.
No. and entries shall be substituted, namely:-
(1) (2) (3)
“18. Machinery,
equipment,
instruments,
components,
spares, tools,
accessories,
computer
software, mock-
ups and models,
raw materials and
consumables
required for the
purposes of Light
Combat Aircraft
Programme
(LCAP) of the
Ministry of
Defence
If,-
(a) the said goods are imported by authorised works centres of the
LCAP, as may be designated by an officer not below the rank of a
Deputy Secretary to the Government of India, in the Ministry of
Defence; and
(b) such importers produce to the Assistant Commissioner of Customs
or Deputy Commissioner of Customs, at the time of import, in each
case, a list of the said goods with their relevant description, -
(1) duly certified by the Senior Manager or the Assistant Director,
Aeronautical Development Agency, to the effect that the goods
mentioned in the said list are required for the LCAP of the
Ministry of Defence, shall be used only for the LCAP and that
they are not manufactured in India; and
(2) duly certified also by an officer not below the rank of an Under
Secretary to the Government of India in the Ministry of
Defence to the effect that the imports of the goods mentioned
in the said list are authorised by the Ministry of Defence under
and for the purposes of the LCAP.
Explanation. - Nothing contained in this exemption shall have effect
on or after the 1
st
day of July, 2019.”.
[F. No. 354/ 76 /2006- TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No. 39/96-Customs, dated the 23
rd
July, 1996 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E), dated
the 23
rd
July, 1996 and last amended vide notification No. 43/2017-Customs, dated the 30
th
June,
2017, published vide number G.S.R. 778 (E), dated the 30
th
June, 2017.