Goods specified if exported under claim for drawback are likely to be smuggled back into India - Supersession Notification No. 49-Customs (G.S.R. 225), dated the 1st February, 1963

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..... f the notification of Government of India in the Ministry of Finance (Department of Revenue) No. 49-Customs (G.S.R. 225), dated the 1st February, 1963, the Central Government hereby directs that drawback of import duty shall not be allowed in respect of such goods. TABLE (1) Any good exported to any place in Bhutan. (2) Any goods exported to any place in Nepal. (3) Any goods exported by land to any place in 10 [ Myanmar ] , Tibet or Sinkiang. 1 [ 2. Nothing contained in this notification shall apply, - (a) if any such goods are exported under claim for drawback to any place in 5 [ Nepal, Bhutan, and Myanmar ] against irrevocable letters of credit in freely con-vertiable currency established by 5 [ Nepalese, .....

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..... aim for drawback, to M/s. Nepal Oil Corporation Ltd., Nepal, for which payment for price is received in Indian currency and where such products are exported only through the land customs station at Panitanki, Raxaul, Jogbani, Sonauli, Rupedya, 15 [ Gauriphanta, Dharchula, Bhithamore and Barhni ] . ] ANNEXURE The Capital goods : Goods, that is to say, all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment as well as auxiliary equipment (including those required for research and development purposes, testing and quality control), required by an investor for production of goods or for rendering services, including those for replacement or expansion. 12 [ P .....

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..... or Raxaul. 2. Inserted vide Notification No. 46/88-Cus. (N.T.) dated 27-6-1988 3. Substituted vide Notification No. 100/94-Cus. dated 3-3-1994 before it was read as Nepal Nepalese 4. Substituted vide Notification No. 100/94-Cus. dated 3-3-1994 before it was read as jobani, Nautanwa or Raxaul 5. Substituted vide Notification No. 5/95-Cus. (N.T.) dated 4-1-1995 before it was read as 3 [ Nepal and Bhutan ] 3 [ Nepalese and Bhutanese ] 6. Substituted vide Notification No. 5/95-Cus. (N.T.) dated 4-1-1995 before it was read as 4 [ Jogbani, Nautanwa, Raxaul, Darranga or Ultapani ] 7. Inserted vide Notification No. 39 / 2003 - Customs (N.T.) dated 19-06-2003 8. Omitted vide Not .....

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