Capital goods components and spare parts and materials imported against advance licence — Amendment to Notification No. 28/97-Cus., 29/97-Cus., 30/97-Cus. and 31/97-Cus.

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..... cation No. 28/97-Cus., 29/97-Cus., 30/97-Cus. and 31/97-Cus. [Notification No. 52/2000-Cus., dated 28-4-2000] TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA EXTRAORDINARY, DATED THE 28th APRIL, 2000 8 VAISHAKA, 1922(SAKA) Government of India Ministry of Finance (Department of Revenue) New Delhi, the 28th April, 2000 8 Vaishaka, 1922(Saka) N .....

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..... all be substituted, "Provided that in case of — (i) manufacturer exporter and merchant exporter having supporting manufacturer (s)/ vendor (s), (ii) import of irrigation equipment for use in contract farming for export of agriculture products, and (iii) importer rendering services, the capital goods may be install ed at the factory/ premises of such other person whose name and addres .....

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..... oner of Customs or Deputy Commissioner of Customs as the goods which were imported". (2) 29/97-Customs, dated, the 1st April, 1997 In the said notification, - (a) for the proviso in paragraph 2, in condition (6) the following proviso shall be substituted, namely :- "Provided that in case of - (i) manufacturer exporter and merchant exporter having supporting manufacturer (s .....

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..... the said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof : Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported". (3) 30/97-Customs, dated the 1st April, 1997 .....

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..... re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof. Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported". - Notification Tax Management India - taxmanagementindia - taxmanagement - tax .....

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