For the purposes of this notification, “Moradabad Special Economic Zone” means the Moradabad Special Economic Zone, located at and comprising of the places bearing the Khasra numbers specified.
Public Notice No. 62 (RE-03)/2002-2007 updates Standard Input Output Norms for chemicals, engineering products, textiles, and more.
For the purposes of this notification, Manikanchan Special Economic Zone means the Manikanchan Special Economic Zone at Salt Lake, Kolkata located at and comprising of area and enclosed by boundaries as specified.
For the purposes of this notification, Boranada Special Economic Zone means Boranada Special Economic Zone, located at and comprising of the places bearing the area, khasra numbers.
The principal notification No. 53/2003-Customs (N.T.), dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 571 (E), dated the 22nd July, 2003 and was last amended by notification No.59/2004-CUSTOMS (N.T.), dated the 30th April, 2004 [G.S.R.295 (E), dated the 30th April, 2004].
The principal notification No. 52/2003-Customs (N.T.), dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) with G.S.R 570 (E), dated the 22nd July, 2003 and was last amended by notification No 58/2004-CUSTOMS (N.T.), dated the 30th April, 2004 [G.S.R 294(E), dated the 30th April, 2004].
The matter has been examined taking into account the Advisory Opinion 14.1 of the GATT Valuation Code, which stipulates that if the importer can demonstrate that the immediate sale under consideration took place with a view to export the goods to the country of importation, then such transaction would constitute an international transfer of goods. The later transaction, which led to the import, would be the relevant transaction for assessment and Rule 4 of Customs Valuation Rules, 1988 would apply. Hon’ble Supreme Court, in the case of M/s.Hyderabad Industries Limited [2000(115)E.L.T.593(S.C)].
The principal notification No. 58/2003-CENTRAL EXCISE, dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) with G.S.R 575 ( E), dated the 22nd July, 2003 and was last amended by notification No20 /2004-CENTRAL EXCISE, dated the 30th April, 2004 [G.S.R.301 (E), dated the 30th April, 2004.
