This notification extends the advance ruling scheme to certain category of residents - 124/2009 - Customs - Non Tariff

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