Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of hearables for the period 01.02.2022 to 27.04.2023

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..... New Delhi, the 24th January, 2024 G.S.R. 66(E). WHEREAS hearable goods of the description as specified in column (3) of Notification 12/2022-Customs dated 1st February 2022 of the Government of India, Ministry of Finance, Department of Revenue (hereinafter referred to as the said notification), falling within the Chapter or heading or sub-heading or tariff item of the First Schedule .....

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..... are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5) ; AND WHEREAS, the Central Government is satisfied that according to the practice that was generally prevalent regarding levy of duty (including non-levy thereof .....

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..... manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975 , but for the said practice, shall not be required to be paid in respect of import of such hearable goods of the description as specified in column (3) of Notification 12/2022- Customs dated 1st February 2022 . [F. No. 450/139/2023-Cus IV] .....

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