9911796707
TMI BlogAmendment to Notification Nos. 13/81-Cus., 95/93-Cus., 96/93-Cus., 138/91-Cus. & 140/91-Cus. - Modifying conditions of importsX X X X Extracts X X X X X X X X Extracts X X X X ..... evenue) specified in column (2) of the Table hereto annexed, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table :- TABLE Sl. No. Notification No. and date Amendments (1) (2) (3) 1. 13-Cus/81, dated the 9th February, 1981. In the for condition (5), the following condition shall be said notification, - (i) substituted, namely :- "(5) Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector of Customs that the said unit has been allowed by the Development Commissioner or the Board to clear any of the said goods for being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mes. Explantion. - The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty. (ii) in condition (6), for the portion beginning with the words "Export and Import Policy" and ending with the words and bracket "and Import Policy)", the words "the said Export and Import Policy" shall be substituted. 2. (a) 95-Cus/93, dated the 2nd March, 1993. (b) 96-Cus/93, dated the 2nd March, 1993. In each of the said notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o goods imported under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Export and Import Policy or any other Export Promotion Schemes. Explanation. - The depreciation in respect of goods covered by clause (a) above shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement from the date such goods have come into use for commercial production upto the date of payment of duty." 3. 138-Cus/91, dated the 22nd October, 1991 In the said notification, - (i) for condition (6), the following condition shall be substituted, namely :- "(6) Without prejudice to any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), or the exemption available to goods imported under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Export and Import Policy or any other Export Promotion Schemes. Explanation. - The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement from the date such goods have come into use for commercial production, upto the date of payment of duty." in (ii) condition (7), for the words "Import and Export Policy, April, 1990 - March, 1993," the words "the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boxes, polythelene bags of a kind unsuitable for repeated use may be allowed without payment of any customs duty. Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), or the exemption available to goods imported under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Export and Import Policy or any other Export Promotion Schemes. Explanation. - The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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