Notification No.22 – Income Tax In exercise of the powers conferred by sub-clause (i) of clause (18) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purposes of the said section and for that purpose makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central
That the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case maybe, within three months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat that the said goods have been donated for use for the aforesaid purpose.
that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case maybe, within three months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat that the said goods have been donated for use for the aforesaid purpose.
These appeals have been filed against the common order dated 15th November, 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal which, while confirming the order of the Commissioner of Customs held that drawings, designs etc. relating to machinery or industrial technology were goods which were leviable to duty of customs on their transaction value at the time of their import.
In exercise of the powers conferred by sub-clause (a) of sub-section (3) of Section 14 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. 78/2000-NT-Customs, [S.O.1141(E)] dated the 22nd December, 2000.
In exercise of the powers conferred by sub-section (2) of section 20 of the Indian Stamp Act 1899 (2 of 1899) and sub-clause (i) of clause (a) of sub-section (3) of Section 14 of Customs Act, 1962 (52 of 1962) and in supercession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No.77/2000-NT-Customs, [S.O.1142(E)] dated the 22nd December, 2000.
Therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Customs Tariff Act, 1975 (51 of 1975), read with rules 12 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes on Gamma Ferric Oxide, falling under sub-heading No. 2821.10 of the First Schedule to the said Customs Tariff Act.
In the Companies (Central Government’s) General Rules and Forms, 1956, in Form No.22, in item 8, for the words “sale of shares” the words “sale of shares or debentures” shall be substituted.
The principal notification was published in the Gazette of India vide notification No. 62/94-Customs (NT), dated the 21st November, 1994 [S.O.829 (E), dated the 21st November, 1994] and last amended by notification No. 62/2000-Customs (NT), dated the 17th October, 2000.
Therefore, in exercise of powers conferred by sub-section (1), read with sub-section (5) of section 9A of the said Customs Tariff Act, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/97-Customs, dated the 1st April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 190(E), dated the 1st April, 1997.
