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 5th 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 5th 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 5th February, 1986 and subsequently amended vide G.S.R. 659 (E) dated the 30th June, 1989;G.S.R. 31 (E) dated the 25th January, 1993;G.S.R. 99 (E) dated the 1st March, 1995;G.S.R. 120 (E) dated the 1 1 th March, 1996;G.S.R. 720 (E) dated the 22hd December, 1997;G.S.R. 671 (E) dated the 12th November, 1998;G.S.R. 117 (E) dated the 16th February, 2004;G.S.R. 226 (E) dated the 11th April, 2005; G.S.R. 170 (E) dated the 7th March, 2008; and G.S.R 994 (E) dated the 15th December, 2015.

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