CBIC includes certain goods U/s. 110(1A) of Customs Act, 1962

Amendment in M.F. (D.R.) Notification No. 31/86-Cus, dated 05.02.1986 so as to include certain goods under Section 110 (1A) of the Customs Act, 1962

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
(Investigation-Customs)

Notification No. 98/2020-Customs (N.T.)

New Delhi, 14th October 2020

G S R. 633(E). – In exercise of the powers conferred by sub-section (1A) of section 110 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 31/86-Cus, dated the 5^th February,1986, published in the Gazette of India, Extraordinary Part II, Section 3 Sub-section (i), vide number G.S.R. 87( E), dated the 5^th February, 1986, namely:-

(i) in the opening paragraph, after the word “perishable”, words “or hazardous” shall be inserted;

(ii) in the Schedule, after item number 18 and the entry relating thereto, the following item numbers and entries shall be inserted, namely:-

“19. Ammunition;

20. Explosives and other combustible materials and articles made thereof;

21. Hazardous goods.”

F. No. 394/02(77)/2020-Commr.( Inv.-Customs)
(SURAJ KUMAR GUPTA)
Joint Commissioner (Inv.-Customs)

Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 87 (E), dated the 5^th February, 1986 and subsequently amended vide G.S.R. 659 (E) dated the 30^th June, 1989;G.S.R. 31 (E) dated the 25^th January, 1993;G.S.R. 99 (E) dated the 1^st March, 1995;G.S.R. 120 (E) dated the 1 1 ^th March, 1996;G.S.R. 720 (E) dated the 22^hd December, 1997;G.S.R. 671 (E) dated the 12^th November, 1998;G.S.R. 117 (E) dated the 16^th February, 2004;G.S.R. 226 (E) dated the 11^th April, 2005; G.S.R. 170 (E) dated the 7^th March, 2008; and G.S.R 994 (E) dated the 15^th December, 2015.