The matter has been examined. In this connection, comments on classification and assessment practice followed were called for. The Custom Houses were also requested to forward copies of brochure/technical literature of the equipment in question. From the reports received, it appears that the Custom Houses are following the decision of the Conference of Commissioners of Customs on Tariff and Allied Matters
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/97-Customs, dated 23-5-97 [GSR 272(E), dated 23-5-97], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts.
In continuation of the provisions of Public Notice No 54 dated 07.02.2001 relating to the relaxation given to the units located in the areas affected by the earthquake in the State of Gujarat, an additional proviso is made for EOU/ EPZ/ SEZ units as under.
