1
[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. 26 /2017 - Customs
New Delhi, the 29
th
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), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby makes the following amendments in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of
the Table below, which shall be amended or further amended, as the case may be, in the manner
specified in the corresponding entry in column (3) of the said Table, namely :-
Table
S.
No.
Notification number
and date
Amendments
(1)
(2) (3)
1.
160/92-Customs, dated
the 20
th
April, 1992 [vide
number G.S.R. 423 (E),
dated the 20
th
April,1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
2.
203/92-Customs, dated
the 19
th
May, 1992 [vide
number G.S.R. 536 (E),
dated the 19
th
May,
1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
3.
204/92-Customs, dated
the 19
th
May, 1992 [vide
number G.S.R. 537 (E),
dated the 19
th
May,
1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
4.
205/92-Customs, dated
the 19
th
May, 1992 [vide
number G.S.R. 538 (E),
dated the 19
th
May,
1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
5.
299/92-Customs, dated
the 30
th
November, 1992
[vide number G.S.R. 900
(E), dated the 30
th
November, 1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
2
6.
307/92-Customs, dated the
28
th
December, 1992 [vide
number G.S.R. 946 (E),
dated the 28
th
December,
1992]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
7.
101/93-Customs, dated
the 16
th
March, 1993
[vide number G.S.R.
284(E), dated the 16
th
March, 1993]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
8.
104/93-Customs, dated
the 16
th
March, 1993 [vide
number G.S.R. 287(E),
dated the 16
th
March,
1993]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
9.
122/93-Customs, dated
the 14
th
May, 1993 [vide
number G.S.R. 417(E),
dated the 14
th
May,
1993]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
10. 146/93-Customs, dated
the 28
th
June, 1993 [vide
number G.S.R. 482(E),
dated the 28
th
June, 1993]
In the said notification, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
11. 153/1993-Customs, dated
the 13
th
August, 1993
[vide number G.S.R.
554(E), dated the 13
th
August, 1993]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures
and brackets “under sub-sections (1), (3) and (5) of section
3” shall be substituted.
12.
128/94-Customs, dated
the 10
th
June, 1994 [vide
number G.S.R. 506(E),
dated the 10
th
June,
1994]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) in condition (8), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
13.
104/95-Customs, dated
the 30
th
May, 1995 [vide
number G.S.R. 458 (E),
dated the 30
th
May,
1995]
In the said notification, in the opening paragraph,-
(i) in clause (ii), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
3
14.
106/95-Customs, dated
the 2
nd
June, 1995 [vide
number G.S.R. 475 (E),
dated the 2
nd
June,
1995]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
15.
107/95-Customs, dated
the 2
nd
June,1995 [vide
number G.S.R. 476 (E),
dated the 2
nd
June,
1995]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
16.
110/95-Customs, dated
the 5
th
June, 1995 [vide
number G.S.R. 480(E),
dated the 5
th
June,
1995]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) for condition (6), the following shall be substituted,
namely:-
“(6) The capital goods imported, assembled or
manufactured are installed in the importer’s factory or
premises and a certificate from the Assistant Commissioner
of Customs or Deputy Commissioner of Customs having
jurisdiction over the importer’s factory or premises or
independent Chartered Engineer, as the case may be, is
produced confirming installation and use of capital goods in
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs referred to in condition
(3) above, may allow.”.
17.
111/95-Customs, dated
the 5
th
June, 1995 (vide
number G.S.R. 481[E),
Dated the 5
th
June,
1995]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, at both the
places where they occur, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(ii) for condition (7) the following condition shall be
substituted, namely:-
“(7) The capital goods imported, assembled or
manufactured are installed in the importer’s factory or
premises and a certificate from the Assistant Commissioner
of Customs or Deputy Commissioner of Customs having
jurisdiction over the importer’s factory or premises or
independent Chartered Engineer, as the case may be, is
produced confirming installation and use of capital goods in
4
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs referred to in condition
(3) above may allow.”.
18.
130/95-Customs, dated the
25
th
August, 1995 [vide
number G.S.R. 598 (E),
dated the 25
th
August,
1995]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) in condition (iv) in sub-condition (3), the words “or
Central Excise” shall be omitted.
19.
148/95-Customs, dated
the 19
th
September, 1995
[vide number G.S.R.
657 (E), dated the 19
th
September, 1995]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
20.
149/95-Customs, dated
the 19
th
September, 1995
[vide number G.S.R.
658 (E), dated the 19
th
September, 1995]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
21.
28/97- Customs, dated
the 1
st
April, 1997 [vide
number G.S.R. 184 (E),
dated the 1
st
April,
1997]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) in condition (5) for the words “a certificate from
jurisdictional Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise or independent
Chartered Engineer, as the case may be, is produced
confirming installation and use of capital goods in
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs may allow:”, the words
“a certificate from the Assistant Commissioner of Customs
or Deputy Commissioner of Customs having jurisdiction
over the importer’s factory or premise or independent
Chartered Engineer, as the case may be, is produced
confirming installation and use of capital goods in
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs referred to in condition
(2) above may allow:” shall be substituted.
5
22.
29/97- Customs, dated the
1
st
April, 1997 [vide
number G.S.R. 185 (E),
dated the 1
st
April,
1997]
In the said notification,-
(a) in the opening paragraph, for the words and figure “under
section 3”, at both the places where they occur, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(b) in paragraph (2), in condition (6), for the words “a
certificate from jurisdictional Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise
or independent Chartered Engineer, as the case may be, is
produced confirming installation and use of capital goods in
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs may allow:”, the words
“a certificate from the Assistant Commissioner of Customs
or Deputy Commissioner of Customs having jurisdiction
over the importer’s factory or premise or independent
Chartered Engineer, as the case may be, is produced
confirming installation and use of capital goods in
importer’s factory or premises, within six months from the
date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs referred to in condition
(2) above may allow:” shall be substituted.
23.
30/97- Customs, dated the
1
st
April, 1997 [vide
number G.S.R. 186 (E),
dated the 1
st
April, 1997]
In the said notification, in the opening paragraph, for the
words and figure “under Section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
24.
32/97- Customs, dated
the 1
st
April, 1997 [vide
number G.S.R. 188 (E),
dated the 1
st
April, 1997]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) in condition (ii) in the second proviso, the words “and
Central Excise”, at both the places where they occur, shall be
omitted.
25.
34/97- Customs, dated
the 7
th
April, 1997 [vide
number G.S.R. 197(E),
dated the 7
th
April,
1997]
In the said notification, in the opening paragraph,-
(i) in clause (2), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
6
(ii) in condition (vi), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in the Explanation, in clause (iii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted.
26.
36/97-Customs, dated the
11
th
April, 1997 [vide
number G.S.R. 216 (E),
dated the 11
th
April,
1997]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
27.
77/98-Customs, dated the
16
th
October, 1998 [vide
number G.S.R. 623 (E),
dated the 16
th
October,
1998]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
28. 41/99-Customs, dated
the 28
th
April, 1999
[vide number G.S.R.
289(E), dated the 28
th
April, 1999]
In the said notification, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
29. 42/99-Customs, dated
the 28
th
April, 1999
[vide number G.S.R.
290(E), dated the 28
th
April, 1999]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures
and brackets “under sub-sections (1), (3) and (5) of section
3” shall be substituted.
30.
48/99-Customs, dated the
29
th
April, 1999 [vide
number G.S.R. 299 (E),
dated the 29
th
April,
1999]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
31. 97/99-Customs, dated
the 21
st
July, 1999 [vide
number G.S.R. 544(E),
dated the 21
st
July,
1999]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures
and brackets “under sub-sections (1), (3) and (5) of section
3” shall be substituted.
32.
49/2000-Customs, dated
the 27
th
April, 2000 [vide
number G.S.R. 365 (E),
dated the 27
th
April,
2000]
In the said notification,-
(i) in the opening paragraph, for the words, figures and letter
“under sections 3 and 3A”, the words, figures, letter and
brackets “under sub-sections (1), (3) and (5) of section 3 and
section 3A” shall be substituted;
(ii) in paragraph 2, in condition (5), for the words “The
capital goods imported, assembled or manufactured are
installed in the importer’s factory or premise and a certificate
from the jurisdictional Assistant Commissioner of Central
7
Excise or Deputy Commissioner of Central Excise or any
independent Chartered Engineer, as the case may be, is
produced confirming installation and use of capital goods in
the importer’s factory or premise, within six months from the
date of completion of imports or within such extended period
as the said Assistant Commissioner of Customs or Deputy
Commissioner of Customs may allow:”, the words, “The
capital goods imported, assembled or manufactured are
installed in the importer’s factory or premise and a certificate
from the Assistant Commissioner of Customs or Deputy
Commissioner of Customs having jurisdiction over the
importer’s factory or premise or any independent Chartered
Engineer, as the case may be, is produced confirming
installation and use of the capital goods in the importer’s
factory or premise, within six months from the date of
completion of imports or within such extended period as the
said Assistant Commissioner of Customs or Deputy
Commissioner of Customs referred to in condition (2) above
may allow:” shall be substituted.
33.
50/2000- Customs, dated
the 27
th
April, 2000 [vide
number G.S.R. 366(E),
dated the 27
th
April,
2000]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
34.
51/2000- Customs, dated
the 27
th
April, 2000 [vide
number G.S.R. 367 (E),
dated the 27
th
April,
2000]
In the said notification, in the opening paragraph, for the
words, figures and letters “from the whole of the additional
duty, safeguard duty and anti-dumping duty leviable thereon
respectively under sections 3, 8B and 9A”, the words, figures,
letters and brackets “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section
3, safeguard duty leviable thereon under section 8B and anti-
dumping duty leviable thereon under section 9A” shall be
substituted.
35. 56/2000-Customs, dated
the 5
th
May, 2000 [vide
number G.S.R. 399(E),
dated the 5
th
May, 2015]
In the said notification, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
36. 57/2000-Customs, dated
the 8
th
May, 2000 [vide
number G.S.R. 413(E),
dated the 8
th
May, 2000]
In the said notification, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
37. 86/2001-Customs, dated
the 7
th
August, 2001
[vide number G.S.R.
582(E), dated the 7
th
August, 2001]
In the said notification, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
38.
43/2002-Customs, dated
the 19
th
April, 2002
In the said notification, in the opening paragraph, for the
words, figures and letters “from the whole of the additional
8
[vide number G.S.R. 292
(E), dated the 19
th
April, 2002]
duty, safeguard duty and anti-dumping duty leviable thereon
respectively under sections 3, 8B and 9A”, the words, figures,
letters and brackets “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section
3, safeguard duty leviable thereon under section 8B and anti-
dumping duty leviable thereon under section 9A” shall be
substituted.
39.
44/2002- Customs, dated
the 19
th
April, 2002
[vide number G.S.R. 293
(E), dated the 19
th
April,
2002]
In the said notification,
(i) in the opening paragraph, for the words, figures and letter
“under sections 3 and 3A”, the words, figures, letter and
brackets “under sub-sections (1), (3) and (5) of section 3 and
section 3A” shall be substituted;
(ii) in paragraph 2, in condition (4), for the words “ the
capital goods imported, assembled or manufactured are
installed in the importer’s factory or premise and a certificate
from the jurisdictional Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise or any
independent Chartered Engineer, as the case may be, is
produced confirming installation and use of the capital goods
in the importer’s factory or premise, within six months from
the date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs may allow:”, the words,
“the capital goods imported, assembled or manufactured are
installed in the importer’s factory or premise and a certificate
from the Assistant Commissioner of Customs or Deputy
Commissioner of Customs having jurisdiction over the
importer’s factory or premise or any independent Chartered
Engineer, as the case may be, is produced confirming
installation and use of the capital goods in the importer’s
factory or premise, within six months from the date of
completion of imports or within such extended period as the
said Assistant Commissioner of Customs or Deputy
Commissioner of Customs referred to in condition (2) above
may allow” shall be substituted.
40.
45/2002-Customs, dated
the 22
nd
April, 2002 [vide
number G.S.R. 298 (E),
dated the 22
nd
April,
2002]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in the Explanation, in clause (v), for the words and
9
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted.
41.
47/2002-Customs, dated
the 22
nd
April, 2002 [vide
number G.S.R. 300 (E),
dated the 22
nd
April,
2002]
In the said notification,
(i) in the opening paragraph, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted;
(ii) in paragraph 2, for the words, figures and letters
“from the whole of the additional duty, safeguard duty and
anti-dumping duty leviable thereon respectively under sections
3, 8B and 9A”, the words, figures, brackets and letters
“from the whole of the additional duty leviable thereon under
sub-sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A” shall be substituted.
42. 60/2002-Customs, dated
the 7
th
June, 2002 [vide
number G.S.R. 416(E),
dated the 7
th
June, 2002]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures
and brackets “under sub-sections (1), (3) and (5) of section
3” shall be substituted.
43.
53/2003- Customs, dated
the 1
st
April, 2003 [vide
number G.S.R. 277 (E),
dated the 1
st
April, 2003]
In the said notification,-
(i) in sub-clause (b), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) for condition (3), the following condition shall be
substituted, namely;-
“(3) that in respect of capital goods a certificate from the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs having jurisdiction over the
importer’s factory or premises or an independent Chartered
Engineer, as the case may be, is produced confirming
installation and use of the capital goods in the importer’s
factory or premises, within six months from the date of
imports or within such extended period as the said Assistant
Commissioner of Customs or Deputy Commissioner of
Customs at the port of registration of the said certificate may
allow:
Provided that where the capital goods are imported by
a merchant exporter having supporting manufacturers, the
capital goods may be installed in the factory or premises of
the said supporting manufacturers;’;
10
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iv) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
44.
54/2003-Customs, dated
the 1
st
April, 2003 [vide
number G.S.R. 278 (E),
dated the 1
st
April, 2003]
In the said notification,-
(i) in clause (b), for the words and figure “under Section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) for condition (3), the following condition shall be
substituted, namely;-
“(3) in respect of any capital goods including professional
equipments, or office equipments, as the case may be, a
certificate from the Assistant Commissioner of Customs or
Deputy Commissioner of Customs having jurisdiction over
the importer’s factory or premises or an independent
Chartered Engineer, as the case may be, is produced
confirming its installation and use in the importer’s factory
or premise, within six months from the date of imports or
within such extended period as the Assistant Commissioner
of Customs or Deputy Commissioner of Customs at the port
of registration of the said certificate may allow;”.
45.
55/2003- Customs, dated
the 1
st
April, 2003 [vide
number G.S.R. 279 (E),
dated the 1
st
April, 2003]
In the said notification,-
(i) in the opening paragraph, for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted;
(ii) in paragraph 2, in condition (4), for the words “ that the
capital goods imported, assembled or manufactured are
installed in the importer’s factory or premise and a certificate
from the jurisdictional Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise, as the
case may be, is produced confirming installation and use of
capital goods in the importer’s factory or premises, within
six months from the date of completion of imports or within
such extended period as the said Deputy Commissioner of
Customs or Assistant Commissioner of Customs may
allow:”, the words namely, “that the capital goods imported,
assembled or manufactured are installed in the importer’s
factory or premises and a certificate from the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs having jurisdiction over the importer’s factory or
11
premises, as the case may be, is produced confirming
installation and use of the capital goods in the importer’s
factory or premises, within six months from the date of
completion of imports or within such extended period as the
said Assistant Commissioner of Customs or Deputy
Commissioner of Customs referred to in condition (2) above
may allow:” shall be substituted.
46.
56/2003-Customs, dated
the 1
st
April, 2003 [vide
number G.S.R. 280 (E),
dated the 1
st
April, 2003]
In the said notification, in the opening paragraph, for the
words and figure “under section 3”, the words, figures and
brackets “under sub-sections (1), (3) and (5) of section 3”
shall be substituted.
47.
91/2004-Customs, dated
the 10
th
September, 2004
[vide number G.S.R.
604(E), dated the 10
th
September, 2004]
In the said notification,-
(a) in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon respectively under sections 3, 8B and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B
and anti-dumping duty leviable thereon under section 9A”
shall be substituted;
(ii) in condition (v), in the second proviso, for the words “the
central excise procedure relating to job work”, the words,
“the central excise procedure or the goods and services tax
procedure relating to job work, as the case may be” shall be
substituted;
(b) in paragraph 2, for the words, figures and letters
“from the whole of the additional duty, safeguard duty and
anti-dumping duty leviable thereon respectively under sections
3, 8B and 9A”, the words, figures, letters and brackets
“from the whole of the additional duty leviable thereon under
sub-sections (1), (3) and (5) of section 3, safeguard duty
leviable thereon under section 8B and anti-dumping
duty leviable thereon under section 9A” shall be substituted.
48.
92/2004-Customs, dated
the 10
th
September, 2004
[vide number G.S.R.
605(E), dated the 10
th
September, 2004]
In the said notification, in the opening paragraph,-
(i) in clause (2), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) for condition (iii), the following condition shall be
substituted, namely:-
12
“(iii) that in respect of capital goods, office equipment and
professional equipment a certificate from the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs having jurisdiction over the importer’s factory or
premises or an independent Chartered Engineer, as the case
may be, is produced confirming installation and use of the
goods in the importer’s factory or premise, within six months
from the date of imports or within such extended period as
the said Assistant Commissioner of Customs or Deputy
Commissioner of Customs at the port of registration of the
said certificate may allow;”.
49.
93/2004-Customs, dated
the 10
th
September, 2004
[vide number G.S.R.
606(E), dated the 10
th
September, 2004]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively, under sections 3, 8B and 9A”, the
words, figures, letters and brackets “from the whole of the
additional duty leviable thereon under sub-sections (1), (3)
and (5) of section 3, safeguard duty leviable thereon under
section 8B and anti-dumping duty leviable thereon under
section 9A” shall be substituted;
(ii) in condition (vii), in the proviso, for the words “the
central excise procedure relating to job work”, the words,
“the central excise procedure or the goods and services tax
procedure relating to job work, as the case may be” shall be
substituted.
50.
94/2004-Customs, dated
the 10
th
September, 2004
[vide number G.S.R.
607(E), dated the 10
th
September, 2004]
In the said notification, in the opening paragraph,-
(i) for the words and figure “under section 3”, the words,
figures and brackets “under sub-sections (1), (3) and (5) of
section 3” shall be substituted;
(ii) in condition (10), in the proviso, for the words “the
central excise procedure relating to job work”, the words,
“the central excise procedure or the goods and services tax
procedure relating to job work, as the case may be” shall be
substituted.
51.
97/2004- Customs, dated
the 17
th
September, 2004
[vide number G.S.R.
620(E), dated the 17
th
September, 2004]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in the paragraph 2,-
13
(i) in condition (3), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (5),-
(a) for the words “that the capital goods imported, assembled
or manufactured are installed in the importer’s factory or
premises and a certificate from the jurisdictional Deputy
Commissioner of Central Excise or Assistant Commissioner
of Central Excise, as the case may be, is produced
confirming installation and use of capital goods in the
importer’s factory or premises, within six months from the
date of completion of imports or within such extended period
as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, may allow:”,
the words, “that the capital goods imported, assembled or
manufactured are installed in the importer’s factory or
premises and a certificate from the Assistant Commissioner
of Customs or Deputy Commissioner of Customs having
jurisdiction over the importer’s factory or premises, as the
case may be, is produced confirming installation and use of
the capital goods in the importer’s factory or premises,
within six months from the date of completion of imports or
within such extended period as the said Assistant
Commissioner of Customs or Deputy Commissioner of
Customs at the port of registration may allow:” shall be
substituted;
(b) in third proviso, for the words “jurisdictional Deputy
Commissioner of Central Excise or Assistant Commissioner
of Central Excise”, the words, “jurisdictional Deputy
Commissioner of Customs or Assistant Commissioner of
Customs” shall be substituted.
52.
32/2005-Customs, dated
the 8
th
April, 2005 [vide
number G.S.R. 222 (E),
dated the 8
th
April,
2005]
In the said notification, in the opening paragraph,-
(i) in sub-clause (b) for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (4), for the words “a certificate from
jurisdictional Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may
be, is produced confirming installation and use of goods in
importer’s factory or premises within six months from the
date of import or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs may allow:”, the words “a certificate from Deputy
14
Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, having jurisdiction over the
importer’s factory or premises is produced confirming
installation and use of goods in importer’s factory or
premises, within six months from the date of import or
within such extended period as the Deputy Commissioner
of Customs or Assistant Commissioner of Customs at the
port of registration of the said certificate may allow:” shall
be substituted;
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iv) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
53.
41/2005-Customs, dated
the 9
th
May, 2005 [vide
number G.S.R. 282 (E),
dated the 9
th
May,
2005]
In the said notification, in the opening paragraph,-
(i) in sub-clause (b), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (4), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
54.
89/2005-Customs, dated
the 4
th
October, 2005
[vide number G.S.R.
624(E), dated the 4
th
October, 2005]
In the said notification, in the opening paragraph,
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (vi), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
55.
40/2006-Customs, dated
the 1
st
May, 2006 [vide
number G.S.R. 260(E),
dated the 1
st
May,
2006]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively, under sections 3, 8B and 9A”, the
words, figures, letters and brackets “from the whole of the
additional duty leviable thereon under sub-sections (1), (3)
and (5) of section 3, safeguard duty leviable thereon under
15
section 8B and anti-dumping duty leviable thereon under
section 9A” shall be substituted;
(ii) in condition (viii), for the words “complying the central
excise procedure relating to job work”, the words
“complying the central excise procedure or the goods and
services tax procedure relating to job work, as the case may
be” shall be substituted.
56.
73/2006-Customs, dated
the 10
th
July, 2006 [vide
number G.S.R. 408 (E),
dated the 10
th
July,
2006]
In the said notification, in the opening paragraph,-
(i) in sub-clause (b) for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (4), for the words “a certificate from the
jurisdictional Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may
be, is produced confirming installation and use of goods in
importer’s factory or premises within six months from the
date of import or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs may allow:”, the words “a certificate from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, having
jurisdiction over the importer’s factory or premises is
produced confirming installation and use of goods in
importer’s factory or premises, within six months from the
date of import or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs at the port of registration of the said duty credit
certificate may allow:” shall be substituted;
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iv) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
57.
90/2006-Customs, dated
the 1
st
September, 2006
[vide number G.S.R. 528
(E), dated the 1
st
September, 2006]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (5), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
16
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
58.
91/2006-Customs, dated
the 1
st
September, 2006
[vide number G.S.R. 529
(E), dated the 1
st
September, 2006]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (5), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
59.
64/2008-Customs, dated
the 9
th
May, 2008 [vide
number G.S.R. 349(E),
dated the 9
th
May,
2008]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (4), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (7),-
(a) for the words “a certificate from the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, is
produced confirming installation and use of capital goods in
the importer’s factory or premises, within six months from
the date of completion of imports or within such extended
period as the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,
may allow:”, the words “a certificate from the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, having jurisdiction over the
importer’s factory or premises is produced confirming
installation and use of capital goods in importer’s factory or
premises, within six months from the date of completion of
imports or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
17
Customs, as the case may be, referred to in condition (3)
above may allow:” shall be substituted;
(b) in the fourth proviso, for the words “the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be,”, the
words “the jurisdictional Deputy Commissioner of Customs
or Assistant Commissioner of Customs, as the case may be,”
shall be substituted.
60.
136/2008- Customs, dated
the 24
th
December, 2008
[vide number G.S.R. 878
(E), dated the 24
th
December, 2008]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted.
(b) in paragraph 2,-
(i) in condition (5), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (8),-
(A) for the words “a certificate from the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, is
produced confirming installation and use of capital goods in
the Authorization Holder’s factory or premises, within six
months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the
case may be, may allow:”, the words “a certificate from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, having
jurisdiction over the Authorization Holder’s factory or
premises is produced confirming installation and use of
capital goods in Authorization Holder’s factory or
premises, within six months from the date of completion of
imports or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs referred to in condition (4) above may allow:”
shall be substituted;
(B) in the third proviso, for the words “the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be,” the
words “the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,”
18
shall be substituted.
61.
14/2009-Customs, dated
the 19
th
February,
2009 [vide number
G.S.R. 103 (E), dated
the 19
th
February,
2009]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (5), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
62.
91/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 657 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,
(i) in sub-clause (2), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) for condition (iii), the following condition shall be
substituted, namely:-
“(iii) that in respect of capital goods, office equipment and
professional equipment a certificate from Deputy
Commissioner of Customs or Assistant Commissioner of
Customs having jurisdiction over importer’s factory or
premises or an independent Chartered Engineer, as the case
may be, is produced confirming installation and use of the
goods in the importer’s factory or premises, within six months
from the date of imports or within such extended period as the
Deputy Commissioner of Customs or Assistant Commissioner
of Customs at the port of registration of the said scrip, as the
case may be, may allow;”.
63.
92/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 658 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (vi), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
19
64.
93/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 659 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
(iii) in condition (vi), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
65.
94/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 660 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
66.
95/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 661 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
67.
96/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 662 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively, under sections 3, 8B and 9A”, the
words, figures, letters and brackets “from the whole of the
additional duty leviable thereon under sub-sections (1), (3)
and (5) of section 3, safeguard duty leviable thereon under
Section 8B, and anti-dumping duty leviable thereon under
Section 9A” shall be substituted;
(ii) in condition (x), in the first proviso, for the words “relevant
Central Excise notifications”, the words “relevant goods and
services tax provisions” shall be substituted.
20
68.
97/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 663 (E), dated
the 11
th
September,
2009]
In the said notification,-
(a) in the opening paragraph,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (v), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (vi) for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(b) in the Explanation, in clause (iv), for the words and
figure “under Section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted.
69.
98/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 664(E), dated the
11
th
September, 2009]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively, under sections 3, 8B and 9A”, the
words, figures, letters and brackets “from the whole of the
additional duty leviable thereon under sub-sections (1), (3)
and (5) of section 3, safeguard duty leviable thereon under
Section 8B, and anti-dumping duty leviable thereon under
Section 9A” shall be substituted;
(ii) in condition (ix), in the proviso, for the words “ central
excise procedure relating to job work;”, the words “central
excise procedure or the goods and services tax procedure
relating to job work, as the case may be;” shall be
substituted.
70.
99/2009-Customs, dated
the 11
th
September,
2009 [vide number
G.S.R. 665 (E), dated
the 11
th
September,
2009]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively under sections 3, 8B and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under Section 8B,
and anti-dumping duty leviable thereon under Section 9A”
shall be substituted.
(ii) in condition (xi), in the first proviso, for the words
21
“relevant Central Excise notifications”, the words “relevant
goods and services tax provisions” shall be substituted.
71.
100/2009-Customs, dated
the 11
th
September, 2009
[vide number G.S.R.
666(E), dated the 11
th
September, 2009]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) for condition (9), the following condition shall be
substituted, namely:-
“(9) that the capital goods imported, assembled or
manufactured are installed in the Common Service
Provider’s factory or premises and a certificate from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs having jurisdiction over Common
Service Provider’s factory or premises, as the case may be, is
produced confirming installation and use of capital goods in
the Common Service Provider’s factory or premises, within
six months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs referred to
in condition (5) above, as the case may be, may allow:
Provided that in case of import of spares, the
installation certificate shall be produced within three years
from the date of import:
Provided further that if the Authorization Holder is not
registered with central excise or if he is a service provider,
he may produce the said certificate of installation and usage
issued by an independent Chartered Engineer:
Provided also that agro units located in Agri Export
Zones or service providers in Agri export Zones may move
the capital goods within the Agri Export Zones under
intimation to the jurisdictional Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case
may be, subject to the condition that the importer shall
maintain accurate record of such movement;”.
72.
101/2009-Customs, dated In the said notification,-
22
the 11
th
September, 2009
[vide number G.S.R. 667
(E), dated the 11
th
September, 2009]
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (9), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (12), for the words “a certificate from the
jurisdictional Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may
be, is produced confirming installation and use of capital
goods in the Common Service Provider’s factory or
premises, within six months from the date of completion of
imports or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, may allow:”, the words “a
certificate from the Deputy Commissioner of Customs or
Assistant Commissioner of Customs having jurisdiction over
factory or premises, as the case may be, is produced
confirming installation and use of capital goods in the
Common Service Provider’s factory or premises, within six
months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs referred to
in condition (8) above, as the case may be, may allow:” shall
be substituted.
73.
102/2009-Customs, dated
the 11
th
September, 2009
[vide number G.S.R.
668(E), dated the 11
th
September, 2009]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (8), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (11), for the words “a certificate from the
jurisdictional Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may
be, is produced confirming installation and use of capital
goods in the importer’s factory or premises, within six
23
months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case
may be, may allow:’’, the words “a certificate from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs having jurisdiction over
importer’s factory or premises, as the case may be, is
produced confirming installation and use of capital goods in
the importer’s factory or premises, within six months from
the date of completion of imports or within such extended
period as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs referred to in condition (7) above,
as the case may be, may allow:” shall be substituted.
74.
103/2009-Customs, dated
the 11
th
September, 2009
[vide number G.S.R. 669
(E), dated the 11
th
September, 2009]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (5), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (8),-
(A) for the words “a certificate from the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, is
produced confirming installation and use of capital goods in
the importer’s factory or premises, within six months from
the date of completion of imports or within such extended
period as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, may allow:’’,
the words “a certificate from the Deputy Commissioner of
Customs or Assistant Commissioner of Customs having
jurisdiction over importer’s factory or premises, as the case
may be, is produced confirming installation and use of
capital goods in the importer’s factory or premises, within
six months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs referred to
in condition (4) above, as the case may be, may allow:” shall
be substituted;
(B) for the fourth proviso, the following proviso shall be
24
substituted, namely:-
“Provided also that agro units located in Agri Export Zones
or service providers in Agri export Zones may move the
capital goods within the Agri Export Zones under intimation
to the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, subject to the
condition that the importer shall maintain accurate record of
such movement;”.
75.
104/2009-Customs,
dated the 14
th
September, 2009 [vide
number G.S.R. 674 (E),
dated the 14
th
September, 2009]
In the said notification,-
(i) in clause (b), for the words and figure “under section 3”,
the words, figures and brackets “under sub-sections (1), (3)
and (5) of section 3” shall be substituted;
(ii) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (8), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
76.
112/2009-Customs,
dated the 29
th
September, 2009 [vide
number G.S.R. 710(E),
dated the 29
th
September, 2009]
In the said notification,-
(a) in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively under sections 3, 8B and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under Section 8B,
and anti-dumping duty leviable thereon under Section 9A”
shall be substituted;
(ii) in condition (x), in the first proviso, for the words
“relevant Central Excise notifications”, the words “relevant
goods and services tax provisions” shall be substituted;
(b) in paragraph 3, for the words, figures and letters “from
the whole of the additional duty, safeguard duty and anti-
dumping duty leviable thereon, respectively, under sections 3,
8B and 9A”, the words, figures, letters and brackets “from
the whole of the additional duty leviable thereon under sub-
sections (1), (3) and (5) of section 3, safeguard duty leviable
thereon under Section 8B, and anti-dumping duty leviable
thereon under Section 9A” shall be substituted.
25
77.
5/2013- Customs, dated
the 18
th
February, 2013
[vide number G.S.R.
99(E), dated the 18
th
February, 2013]
In the said notification,-
(a) in the opening paragraph, in clause (b), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (4), for the words “a certificate, confirming
such installation and use of the goods, from the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, which
has been issued prior to the date of the first application filed
by the authorisation holder for issuance of duty credit scrip
against the said authorisation, is produced before the Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be:”, the words “a certificate,
confirming such installation and use of the goods, from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs having jurisdiction over
importer’s factory or premises, as the case may be, which
has been issued prior to the date of the first application filed
by the authorisation holder for issuance of duty credit scrip
against the said authorisation, is produced before the Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs at the port of registration, as the case may be:” shall
be substituted;
(ii) in condition (18), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (20), for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
78.
6/2013- Customs, dated
the 18
th
February, 2013
[vide number G.S.R.
100(E), dated the 18
th
February, 2013]
In the said notification,-
(a) in the opening paragraph, in clause (b), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (3), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
26
(ii) in condition (4),-
(A) for the words “a certificate, confirming such installation
and use of the goods, from the jurisdictional Deputy
Commissioner of Central Excise or Assistant Commissioner
of Central Excise, as the case may be, which has been issued
prior to the date of the first application filed by the
authorisation holder for issuance of duty credit scrip against
the said authorisation, is produced before the Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be:”, the words “a certificate,
confirming such installation and use of the goods, from the
Deputy Commissioner of Customs or Assistant
Commissioner of Customs having jurisdiction over
importer’s factory or premises, as the case may be, which
has been issued prior to the date of the first application filed
by the authorisation holder for issuance of duty credit scrip
against the said authorisation, is produced before the Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs at the port of registration, as the case may be:” shall
be substituted;
(B) for the third proviso, the following proviso shall be
substituted, namely:-
“Provided also that agro units located in Agri Export Zones
or service providers in Agri export Zones may move the
capital goods within the Agri Export Zones under intimation
to the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,
subject to the condition that the importer shall maintain
accurate record of such movement;”;
(iii) in condition (18), for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted;
(iv) in condition (20), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
79.
22/2013-Customs, dated
the 18
th
April, 2013 [vide
number G.S.R. 248 (E),
dated the 18
th
April, 2013]
In the said notification,-
(a) in the opening paragraph, in clause (ii), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
27
(i) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (10),-
(A) for the words “a certificate from the jurisdictional
Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, is
produced confirming installation and use of the capital goods
in the importer’s factory or premises, within six months from
the date of completion of imports or within such extended
period as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, may allow:”,
the words “a certificate from the Deputy Commissioner of
Customs or Assistant Commissioner of Customs having
jurisdiction over importer’s factory or premises, as the case
may be, is produced confirming installation and use of the
capital goods in the importer’s factory or premises, within
six months from the date of completion of imports or within
such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs at the port
of registration, as the case may be, may allow:” shall be
substituted;
(B) for the fourth proviso, the following proviso shall be
substituted, namely:-
“Provided also that agro units located in Agri Export Zones
or service providers in Agri export Zones may move the
capital goods within the Agri Export Zones under intimation
to the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,
subject to the condition that the importer shall maintain
accurate record of such movement;”.
80.
23/2013- Customs, dated
the 18
th
April, 2013 [vide
number G.S.R. 249(E),
dated the 18
th
April,
2013]
In the said notification,-
(a) in the opening paragraph, in clause (b), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (3), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (4),-
28
(A) for the words “at the time of registration of the said scrip a
certificate, confirming such installation and use of the goods,
from the jurisdictional Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise, as the
case may be, which has been issued prior to the date of the first
application filed by the authorisation holder for issuance of
duty credit scrip against the said authorisation, is produced
before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be:”, the words
“at the time of registration of the said scrip a certificate,
confirming such installation and use of the goods, from the
Deputy Commissioner of Customs or Assistant Commissioner
of Customs having jurisdiction over authorization holders
factory or premises, as the case may be, which has been issued
prior to the date of the first application filed by the
authorisation holder for issuance of duty credit scrip against
the said authorisation, is produced before the Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs at the port of registration of the said scrip, as the case
may be:” shall be substituted;
(B) for the third proviso, the following proviso shall be
substituted, namely:-
“Provided also that agro units located in Agri Export Zones
or service providers in Agri export Zones may move the
capital goods within the Agri Export Zones under intimation
to the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,
subject to the condition that the importer shall maintain
accurate record of such movement;”
(iii) in condition (18), for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted;
(iv) in condition (20), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
81.
1/2014- Customs, dated
the 17
th
January, 2014
[vide number G.S.R.
28(E), dated the 17
th
January, 2014]
In the said notification, in the opening paragraph, for the
words, figures and letters “from the whole of the additional
duty, safeguard duty and anti-dumping duty leviable thereon,
respectively, under sections 3, 8B and 9A”, the words, figures,
letters and brackets “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section
3, safeguard duty leviable thereon under Section 8B, and anti-
dumping duty leviable thereon under Section 9A” shall be
substituted.
29
82.
16/2015-Customs, dated
the 1
st
April, 2015 [vide
number G.S.R. 252(E),
dated the 1
st
April,
2015]
In the said notification,-
(a) in the opening paragraph, in clause (ii) for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) for condition (9), the following condition shall be
substituted, namely:-
“(9) that the capital goods imported, assembled or
manufactured, are installed and put to use, after their import,
in the importer's factory or premises and a certificate from the
Deputy Commissioner of Customs or Assistant Commissioner
of Customs having jurisdiction over importer’s factory or
premises or from an independent Chartered Engineer, is
produced within a period of six months from the date of
completion of imports before the Deputy Commissioner of
Customs or Assistant Commissioner of Customs at the port of
import confirming such installation and use of the capital
goods in the importer's factory or premises:
Provided that where the Regional Authority grants
extension of the said period beyond six months from the date
of completion of imports, the said overall period shall be
extended by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs as the case may be:
Provided further that an importer (including an importer
who is a CSP) opting for the independent Chartered Engineer's
certificate shall send a copy of the certificate, upon its
issuance, to the jurisdictional Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case
may be, having jurisdiction over importer’s factory or
preemies, as intimation or record:
Provided also that in case of import of spares, the
installation certificate shall be produced within three years
from the date of import:
Provided also that in the case of manufacturer exporter
and merchant exporter having supporting manufacturers or in
30
the case of import of irrigation equipment for use in contract
farming for export of agricultural products or in the case of
importer rendering services, the capital goods may be installed
at the factory or premises of such other person whose name
and address is endorsed, prior to installation, by the Regional
Authority on the authorisation referred to in condition (1). This
would apply even when Regional Authority endorses a change
in the factory or premises or person. The name and address of
such other person shall also be mentioned on the relevant
shipping bills. This shall not apply to a CSP:
Provided also that agro units located in Agri Export
Zones or service providers in Agri Export Zones may move
the capital goods within the Agri Export Zones under
intimation to the jurisdictional Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case
may be, subject to the condition that the importer shall
maintain accurate record of such movement;”.
83.
17/2015-Customs, dated
the 1
st
April, 2015 [vide
number G.S.R. 253(E),
dated the 1
st
April,
2015]
In the said notification,-
(a) in the opening paragraph, in clause (b) for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in paragraph 2,-
(i) for condition (4), the following condition shall be
substituted, namely:-
“(4) that the capital goods imported under the said
authorisation are installed and put to use, after their import, in
the authorisation holder's factory or premises and at the time of
registration of the said scrip a certificate, confirming such
installation and use of the goods, from the jurisdictional
Deputy Commissioner of Customs or Assistant Commissioner
of Customs having jurisdiction over authorization holder’s
factory or premises, as the case may be, or from an
independent Chartered Engineer, which has been issued prior
to the date of the first application filed by the authorisation
holder for issuance of duty credit scrip against the said
authorisation, is produced before the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs at port of
registration, as the case may be:
Provided that an authorisation holder (including an
authorisation holder who is a CSP) opting for the independent
31
Chartered Engineer's certificate shall send a copy of the
certificate, upon its issuance, to the jurisdictional Deputy
Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, as intimation or record:
Provided further that in the case of manufacturer
authorisation holder and merchant authorisation holder having
supporting manufacturers or in the case of import of irrigation
equipment for use in contract farming for export of agricultural
products or in the case of authorisation holder rendering
services, the capital goods may be installed at the factory or
premises of such other person whose name and address is
endorsed, prior to installation, by the Regional Authority on
the said authorisation. This would apply even when Regional
Authority endorses a change in the factory or premises or
person. The name and address of such other person shall also
be mentioned on the shipping bills for fulfillment of the export
obligation and the authorisation holder and such other person
jointly and severally fulfill the export obligation and all other
conditions. This shall not apply to a CSP:
Provided also that agro units located in Agri Export
Zones or service providers in Agri Export Zones may move the
capital goods within the Agri Export Zones under intimation to
the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,
subject to the condition that the authorisation holder shall
maintain accurate record of such movement;”;
(ii) in condition (18), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(iii) in condition (21), for the words and figure “under
section 3”, the words, figures and brackets “under sub-
sections (1), (3) and (5) of section 3” shall be substituted.
84.
18/2015-Customs, dated
the 1
st
April, 2015 [vide
number G.S.R. 254 (E),
dated the 1
st
April,
2015]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty, transitional product specific
safeguard duty and anti-dumping duty leviable thereon,
respectively, under sections 3, 8B, 8C and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B
and anti-dumping duty leviable thereon under section 9A”
shall be substituted;
32
(ii) in condition (x), in the first proviso, for the words
“relevant Central Excise notifications” the words “relevant
goods and services tax provisions” shall be substituted.
85.
20/2015-Customs, dated
the 1
st
April, 2015 [vide
number G.S.R. 256 (E),
dated 1
st
April, 2015]
In the said notification, in the opening paragraph,-
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty, transitional product specific
safeguard duty and anti-dumping duty leviable thereon,
respectively, under sections 3, 8B, 8C and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B
and anti-dumping duty leviable thereon under section 9A”
shall be substituted;
(ii) in condition (x), in the first proviso, for the words
“relevant Central Excise notifications” the words “relevant
goods and services tax provisions” shall be substituted.
86.
21/2015-Customs, dated
the 1
st
April 2015 [vide
number G.S.R. 257(E),
dated the 1
st
April,
2015]
In the said notification, in the opening paragraph,
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty, transitional product specific
safeguard duty and anti-dumping duty leviable thereon,
respectively, under sections 3, 8B, 8C and 9A”, the words,
figures, letters and brackets “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B
and anti-dumping duty leviable thereon under section 9A”
shall be substituted.
(ii) in condition (x), in the first proviso, for the words
“relevant Central Excise notifications” the words “relevant
goods and services tax provisions” shall be substituted.
87.
22/2015-Customs, dated
the 1
st
April, 2015
[vide number G.S.R. 258
(E), dated the 1
st
April,
2015]
In the said notification, in the opening paragraph, for the
words, figures and letters “from the whole of the additional
duty, safeguard duty, transitional product specific safeguard
duty and anti-dumping duty leviable thereon, respectively,
under sections 3, 8B, 8C and 9A”, the words, figures letters
and brackets “from the whole of the additional duty leviable
thereon under sub-sections (1), (3) and (5) of section 3,
safeguard duty leviable thereon under section 8B and anti-
dumping duty leviable thereon under section 9A” shall be
substituted.
88.
24/2015-Customs, dated
the 8
th
April, 2015
[vide number G.S.R.
In the said notification,-
(a) in the opening paragraph, in clause (b), for the words and
33
269(E), dated the 1
st
April, 2015]
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in the paragraph 2,-
(i) in condition (7), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (9), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
89.
25/2015-Customs, dated
the 8
th
April, 2015
[vide number G.S.R.
270(E), dated the 8
th
April, 2015]
In the said notification,-
(a) in the opening paragraph, in clause (b), for the words and
figure “under section 3”, the words, figures and brackets
“under sub-sections (1), (3) and (5) of section 3” shall be
substituted;
(b) in the paragraph 2,-
(i) in condition (6), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted;
(ii) in condition (8), for the words and figure “under section
3”, the words, figures and brackets “under sub-sections (1),
(3) and (5) of section 3” shall be substituted.
90.
45/2016-Customs, dated
the 13
th
August, 2016
[vide number G.S.R.
795(E), dated the 13
th
August, 2016]
In the said notification, in the opening paragraph,
(i) for the words, figures and letters “from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable
thereon, respectively, under sections 3, 8B and 9A”, the
words, figures, letters and brackets “from the whole of the
additional duty leviable thereon under sub-sections (1), (3)
and (5) of section 3, safeguard duty leviable thereon under
section 8B and anti-dumping duty leviable thereon under
section 9A” shall be substituted;
(ii) in condition (i), in first proviso, for the words “relevant
Central Excise notifications” the words “relevant goods and
services tax provisions” shall be substituted.
34
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F. No. 605/26/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note:
(1) The principal notification No. 160/92-Customs, dated the 20
th
April, 1992 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 423 (E),
dated the 20
th
April,1992 and was last amended by notification No. 46/2013- Customs, dated the
26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(2) The principal notification No. 203/92-Customs, dated the 19
th
May, 1992 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.536 (E), dated
the 19
th
May, 1992 and was last amended by notification No. 46/2013- Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(3) The principal notification No. 204/92-Customs, dated the 19
th
May 1992 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 537 (E), dated
the 19
th
May 1992 and was last amended by notification No. 46/2013- Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(4) The principal notification No.205/92- Customs, dated the 19
th
May 1992 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.538 (E), dated
the 19
th
May 1992 and was last amended by notification No. 82/95-Customs, dated the 31
st
March,
1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 311 (E), dated the 31 March, 1995.
(5) The principal notification No. 299/92- Customs, dated the 30
th
November, 1992 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.900 (E),
dated the 30
th
November, 1992 and was last amended by notification No. 101/95-Customs, dated the
26
th
May, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 428 (E), dated the 26
th
May, 1995.
(6) The principal notification No. 307/92- Customs, dated the 28
th
December, 1993 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 946 (E),
dated the 28
th
December, 1993 and was last amended by notification No. 46/2013-Customs, dated the
26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
35
(7) The principal notification No. 101/93-Customs, dated the 16
th
March, 1993 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 284 (E),
dated the 16
th
March, 1993 and was last amended by notification No. 33/97-Customs, dated the 1
st
April, 1997 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 192 (E), dated the 1
st
April, 1997.
(8) The principal notification No. 104/93- Customs, dated the 16
th
March, 1993 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 287 (E),
dated the 16
th
March, 1993 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(9) The principal notification No. 122/93-Customs, dated the 14
th
May, 1993 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 417 (E), dated
the 14
th
May, 1993 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(10) The principal Notification No. 146/93-Cutoms dated the 28
th
June, 1993 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 482(E), dated
the 28
th
June, 1993 and was last amended by notification No. 57/97-Customs dated the 3
rd
July, 1997
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 360(E), dated the 3
rd
July, 1997.
(11) The principal notification No. 153/93-Customs dated the 13
th
August, 1993 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 554(E),
dated the 13
th
August, 1993 and was last amended by notification No. 01/2017- Customs dated the
20
th
January, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 65(E), dated the 20
th
January, 2017.
(12) The principal notification No. 128/94-Customs, dated the 10
th
June, 1994 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 506 (E), dated
the 10
th
June, 1994 and was last amended by notification No. 67/2004-Customs, dated the 9
th
July,
2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 409 (E), dated the 9
th
July, 2004.
(13) The principal notification No. 104/95-Customs, dated the 30
th
May, 1995 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 458 (E), dated
30
th
May, 1995 and was last amended by notification No. 12/99-Customs, dated the 1
st
February,
2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 58 (E), dated the 1
st
February, 2009.
(14) The principal notification No. 106/95-Customs, dated the 2
nd
June, 1995 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.475 (E), dated
2
nd
June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September,
36
2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 659 (E), dated the 26
th
September, 2013.
(15) The principal notification No. 107/95-Customs, dated the 2
nd
June, 1995 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476 (E), dated
2
nd
June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September,
2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 659 (E), dated the 26
th
September, 2013.
(16) The principal notification No.110/95-Customs, dated the 5
th
June, 1995 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.480 (E), dated
the 5
th
June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(17) The principal notification No. 111/95-Customs, dated the 5
th
June 1995 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 81 (E), dated
the 5
th
June, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(18) The principal notification No. 130/95-Customs, dated the 25
th
August, 1995 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 598 (E),
dated 25
th
August, 1995 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(19) The principal notification No. 148/95-Customs, dated the 19
th
September, 1995 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 657(E),
dated the 19
th
September, 1995 and was last amended by notification No. 46/2013-Customs, dated the
26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(20) The principal notification No. 149/95-Customs, dated the 19
th
September, 1995 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 658 (E),
dated the 19
th
September, 1995 and was last amended by notification No. 46/2013-Customs, dated the
26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(21) The principal notification No. 28/97-Customs, dated the 1
st
April, 1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.184 (E), dated
the 1
st
April, 1997 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(22) The principal notification No. 29/97-Customs, dated the 1
st
April, 1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 185 (E), dated
37
the 1
st
April, 1997 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(23) The principal notification No. 30/97-Customs, dated the 1
st
April,1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 186 (E), dated
the 1
st
April, 1997 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(24) The principal notification No. 32/97-Customs, dated the 1
st
April, 1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.188 (E), dated
the 1
st
April, 1997 and was last amended by notification No. 105/2003-Customs, dated the 10
th
July,
2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 538 (E), dated the 10
th
July, 2003.
(25) The principal notification No. 34//97-Customs, dated the 7
th
April, 1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 197 (E), dated
the 7
th
April, 1997 and was last amended by notification No. 27/2005-Customs, dated the 2
nd
March,
2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 148 (E), dated the 2
nd
March, 2005.
(26) The principal notification No. 36/97-Customs, dated the 11
th
April, 1997 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.216 (E), dated
11
th
April, 1997 and was last amended by notification No. 63/2004-Customs, dated the 14
th
May,
2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 314(E), dated the 14
th
May, 2004.
(27) The principal notification No. 77/98-Customs, dated the 16
th
October, 1998 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623 (E), dated
the 16
th
October, 1998 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(28) The principal notification No. 41/99-Cutoms dated the 28th April, 1999 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 289(E), dated
the 28
th
April, 1999 and was last amended by notification No. 14/2017-Customs dated the 18
th
April,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 389(E), dated the 18
th
April, 2017.
(29) The principal notification No. 42/99-Customs dated the 28
th
April, 1999 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R No. 290(E),
dated the 28
th
April, 1999 and was last amended by notification No. 33/2015-Customs dated the 15
th
May, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R No. 387(E), dated the 15
th
May, 2015.
38
(30) The principal notification No. 48/99-Customs, dated the 29
th
April, 1999 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 299 (E), dated
the 29
th
April, 1999 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(31) The principal notification No. 97/99-Customs, dated the 21
st
July, 1999 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 544(E), dated
the 21
st
July, 1999.
(32) The principal notification No. 49/2000-Customs, dated the 27
th
April, 2000 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.365 (E), dated
the 27
th
April, 2000 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(33) The principal notification No. 50/2000-Customs, dated the 27
th
April, 2000 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 366 (E), dated
27
th
April, 2000 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(34) The principal notification No. 51/2000-Customs, dated the 27
th
April, 2000 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 367 (E), dated
the 27
th
April, 2000 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of 2016).
(35) The principal notification No. 56/2000-Customs dated the 5
th
May, 2000 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 399(E), dated
the 5
th
May, 2000 and was last amended by Notification No. 33/2015-Customs dated the 15
th
May,
2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 387(E), dated the 15
th
May, 2015.
(36) The principal notification No. 57/2000-Customs dated the 8
th
May, 2000 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 413(E), dated
the 8
th
May, 2000 and was last amended by notification No. 56/2016-Customs dated the 3
rd
October,
2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 946(E), dated the 3
rd
October, 2016.
(37) The principal Notification No. 86/2001-Customs dated the 7
th
August, 2001 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 582(E),
dated the 7
th
August, 2001.
(38) The principal notification No. 43/2002-Customs, dated the 19th April, 2002 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 292 (E),
dated the 19
th
April, 2002 and was last amended vide section 139 of Finance Act, 2016 (No. 28 of
2016).
39
(39) The principal notification No. 44/2002-Customs, dated the 19
th
April, 2002 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 293 (E), dated
19
th
April, 2002 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(40) The principal notification No. 45/2002-Customs, dated the 22
nd
April, 2002 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 298 (E),
dated the 22
nd
April, 2002 and was last amended by notification No. 116/2007- Customs, dated the
30
th
November, 2007 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 745 (E), dated the 30
th
November, 2007.
(41) The principal notification No. 47/2002-Customs, dated the 22
nd
April, 2002 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 300 (E), dated
the 22
nd
April, 2002 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(42) The principal notification No. 60/2002-Customs dated the 7
th
June, 2002 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 416(E), dated
the 7
th
June, 2002 and was last amended by notification No. 33/2015-Customs dated the 15
th
May,
2015 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number
G.S.R 387(E), dated the 15
th
May, 2015.
(43) The principal notification No. 53/2003-Customs, dated the 1
st
April, 2003 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 277 (E), dated
the 1
st
April, 2003 and was last amended by notification No. 5/2015-Customs, dated the 20
th
February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 116 (E), dated the 20
th
February, 2015.
(44) The principal notification No. 54/2003-Customs, dated the 1
st
April, 2003 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 278 (E), dated
the 1
st
April, 2003 and was last amended by notification No. 5/2015-Customs, dated the 20
th
February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 116 (E), dated the 20
th
February, 2015.
(45) The principal notification No. 55/2003-Customs, dated the 1
st
April, 2003 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R.279 (E), dated
the 1
st
April, 2003 and was last amended by notification No. 46/2013-Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(46) The Principal notification No. 56/2003-Customs, dated the 1
st
April, 2003 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 280 (E), dated
the 1
st
April, 2003 and was last amended by notification No. 46/2013-Customs, dated the 26
th
40
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(47) The Principal notification No. 91/2004-Customs, dated the 10
th
September, 2004 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 604 (E),
dated the 10
th
September, 2004 and was last amended vide section 139 of Finance Act, 2016 (No. 28
of 2016).
(48) The principal notification No. 92/2004-Customs, dated the 10
th
September, 2004 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide Number 605 (E), dated the
10
th
September, 2004 and was last amended by notification No. 20/2013-Customs, dated the 3
rd
April,
2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 203 (E), dated the 3
rd
April, 2013.
(49) The principal notification No. 93/2004-Customs, dated the 10
th
September, 2004 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 606 (E),
dated the 10
th
September, 2004 and was last amended vide section 139 of Finance Act, 2016 (No. 28
of 2016).
(50) The Principal notification No. 94/2004-Customs, dated the 10
th
September, 2004 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607 (E),
dated the 10
th
September, 2004 and was last amended by notification No. 46/2013- Customs, dated the
26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(51) The principal notification No. 97/2004-Customs, dated the 17
th
September, 2004 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 620 (E),
dated the 17
th
September, 2004 and was last amended by notification No. 5/2015-Customs, dated the
20
th
February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 116 (E), dated the 20
th
February, 2015.
(52) The principal notification No. 32/2005-Customs dated the 8
th
April, 2005 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 222 (E), dated
the 8
th
April, 2005 and was last amended by notification No. 5/2015-Customs, dated the 20
th
February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 116 (E), dated the 20
th
February, 2015.
(53) The principal notification No. 41/2005-Customs, dated the 9
th
May, 2005 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
282 (E), dated the 9
th
May, 2005 and was last amended by notification No. 20/2013-Customs,
dated the 3
rd
April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 203 (E), dated the 3
rd
April, 2013.
(54) The principal notification No. 89/2005-Customs dated the 4
th
October, 2005 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 624 (E), dated
the 4
th
October, 2005 and was last amended by notification No. 20/2013-Customs, dated the 3
rd
April,
41
2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 203 (E), dated the 3
rd
April, 2013.
(55) The principal notification No. 40/2006-Customs, dated the 1
st
May, 2006 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide 260(E), dated the
1
st
May, 2006 and was last amended vide section 139 of the Finance Act, 2016 (No. 28 of 2016).
(56) The principal notification No. 73/2006-Customs, dated the 10
th
July, 2006 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 408(E), dated
10
th
July, 2006 and was last amended by notification No. 22/2017-Customs, dated the 31
st
May, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 537 (E), dated the 31
st
May, 2017.
(57) The principal notification No. 90/2006-Customs, dated the 1
st
September, 2006 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 528 (E),dated the 1
st
September, 2006 and was last amended by notification No. 20/2013-
Customs, dated the 3
rd
April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 203 (E), dated the 3
rd
April, 2013.
(58) The principal notification No. 91/2006-Customs, dated the 1
st
September, 2006 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 529 (E), dated the 1
st
September, 2006 and was last amended by notification No. 20/2013-
Customs, dated the 3
rd
April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 203 (E), dated the 3
rd
April, 2013.
(59) The principal notification No. 64/2008-Customs, dated the 9
th
May, 2008 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 349(E), dated
the 9
th
May, 2008 and was last amended vide notification No. 46/2013- Customs, dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.659 (E), dated the 26
th
September, 2013.
(60) The principal notification No. 136/2008- Customs, dated the 24
th
December, 2008 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 878 (E),
dated the 24
th
December, 2008 and was last amended vide notification No. 46/2013- Customs,
dated the 26
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 659 (E), dated the 26
th
September, 2013.
(61) The principal notification No. 14/2009-Customs, dated the 19
th
February, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 103 (E),
dated the 19
th
February, 2009 and was last amended by notification No. 5/2015-Customs, dated the
20
th
February, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 116 (E), dated the 20
th
February, 2015.
(62) The principal notification No. 91/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 657 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
42
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(63) The principal notification No. 92/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 658 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(64) The principal notification No. 93/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 659 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(65) The principal notification No. 94/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 660 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(66) The principal notification No. 95/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 661 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(67) The principal notification No. 96/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 662 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(68) The principal notification No. 97/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 663 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(69) The principal notification No. 98/2009-Customs, dated the 11
th
September, 2009 September,
2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 664 (E), dated the 11
th
September, 2009 and was last amended by notification No.
8/2017-Customs, dated the 23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(70) The principal notification No. 99/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 665 (E),
43
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(71) The principal notification No. 100/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(72) The principal notification No. 101/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(73) The principal notification No. 102/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 668 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(74) The principal notification No. 103/2009-Customs, dated the 11
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E),
dated the 11
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(75) The principal notification No. 104/2009-Customs, dated the 14
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E),
dated the 14
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(76) The principal notification No. 112/2009-Customs, dated the 29
th
September, 2009 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E),
dated the 29
th
September, 2009 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(77) The principal notification No. 5/2013-Customs, dated the 18
th
February, 2013 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 99 (E),
dated the 18
th
February, 2013 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
44
(78) The principal notification No. 6/2013-Customs, dated the 18
th
February, 2013 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 100 (E),
dated the 18
th
February, 2013 and was last amended by notification No. 8/2017-Customs, dated the
23
rd
March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 284(E), dated the 23
rd
March, 2017.
(79) The principal notification No. 22/2013-Customs, dated the 18
th
April, 2013 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248 (E), dated
the 18
th
April, 2013 and was last amended by notification No. 8/2017-Customs, dated the 23
rd
March,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 284(E), dated the 23
rd
March, 2017.
(80) The principal notification No. 23/2013-Customs, dated the 18
th
April, 2013 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249 (E), dated
the 18
th
April, 2013 and was last amended by notification No. 8/2017-Customs, dated the 23
rd
March,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 284(E), dated the 23
rd
March, 2017.
(81) The principal notification No. 1/2014-Customs, dated the 17
th
January, 2014 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.28 (E),
dated the 17
th
January, 2014.
(82) The principal notification No. 16/2015-Customs, dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated
the 1
st
April, 2015 and was last amended by notification No. 8/2017-Customs, dated the 23
rd
March,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 284(E), dated the 23
rd
March, 2017.
(83) The principal notification No. 17/2015-Customs dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 251 (E), dated
the 1
st
April, 2015.
(84) The principal notification No. 18/2015-Customs dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated
the 1
st
April, 2015.
(85) The principal notification No. 20/2015-Customs dated the 1
st
April, 2015 was published in the
gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated
the 1
st
April, 2015.
(86) The principal notification No.21/2015-Customs dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 257 (E), dated
the 1
st
April, 2015.
(87) The principal notification No. 22/2015-Customs dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 258 (E), dated
the 1
st
April, 2015.
45
(88) The principal notification No. 24/2015-Customs dated the 8
th
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated
the 1
st
April, 2015.
(89) The principal notification No. 25/2015-Customs dated the 8
th
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.270 (E), dated
the 8
th
April, 2015.
(90) The principal notification No. 45/2016-Customs dated the 13
th
August, 2016 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E),
dated the 13
th
August, 2016.
