The Secondary and Higher Education Cess leviable on the said goods under clause 126 read with clause 129 of the Finance Bill, 2007, which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue.
The principal notification No. 25/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, vide number G.S.R.123 (E), dated the 1st March, 2005 and was last amended by notification No 133/2006-Customs, dated the 30th December, 2006 [G.S.R 794(E), dated the 30th December, 2006].
The principal notification No.100/89-Customs, dated the 1st March, 1989 was published in the Gazette of India, Extraordinary, vide number G.S.R. 3 15(E), dated the 1st March, 1989 and was last amended vide notification No.135/2000-Customs, dated the 17th October, 2000 which was published in the Gazette of India, Extraordinary, vide number G.S.R.796(E), dated the 17th October, 2000.
(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (for experimental purposes);
(1) The importer – (i) is registered with the Government of India in the Department of Scientific and Industrial Research; (ii) produces a certificate from the Head of the institution, in each case of import, certifying that the said goods are essential for research purposes and will be used for the stated purpose only;
The principal notification No.20/2006-Customs, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1st March, 2006 and was subsequently amended vide notification No.16/2007-Customs, dated the 21st February, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R.98 (E), dated the 21st February, 2007.
(a) the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, where the standard rate of duty is leviable; and (b) the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, where the preferential rate of duty is leviable.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), and specified in column (2) of the Table below, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002.
