[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 54/2009-Customs
New Delhi, dated the 22nd May, 2009Online GST Certification Course by TaxGuru & MSME- Click here to Join
G.S.R.355(E).- 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. 39/96-Customs, dated 23rd July, 1996 ,which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.291 (E), dated the 23rd July,1996, namely:-
In the said notification, in the Table, after serial number 32 and the entries relating thereto, the following serial number and entries shall be added, namely:-
|“33.||Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purposes of Programme AD of Ministry of Defence||If,-
(a) the said goods are imported by authorized works centres of Programme AD, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and
(b) the authorised works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Member Secretary, Programme Management Board, Programme AD or Programme Director AD, Defence Research and Development Laboratory, Hyderabad, to the effect that the goods mentioned in the said list are required for the purposes of Programme AD and shall be used only for the Programme AD and that they are not manufactured in India and the said goods mentioned in the said list are authorized by the Ministry of Defence under and for the purposes of programme AD.
Explanation. – Nothing contained in this exemption shall have effect on or after the 31 st day of July, 2016.”
Under Secretary to the Government of India
Note: The principal notification No .39/1996-Customs, dated 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (ii) vide number G.S.R. 291(E) dated the 23rd July, 1996 and was last amended by notification No.124/2008- Customs, dated the 21st November, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide number G.S.R. 184 (E), dated the 21st November, 2008.