Budget 2021- Seeks to further amend notification No. 24/2005-Customs dated 1st March, 2005 so as to clarify the scope of exemption under entry at S. No. 13S of the said notification- Notification No. 5/2021-Customs Dated 1st February, 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 05/2021– Customs

New Delhi, the 1st February, 2021

G.S.R. 63(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, Ministry of Finance (Department of Revenue) notification No. 24/2005-Customs dated 1st March, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2005, namely :-

1. In the said notification, in the TABLE, against S.No. 13S, in column (3), for item (i), the following items shall be substituted, namely: –

“ (i) Multiple Input/Multiple Output (MIMO) products;

(j) Long Term Evolution (LTE) products”.

2. This notification shall come into force on 2nd February, 2021.

[F.No. 334/2/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 24/2005-Customs dated 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2005 and last amended vide notification No. 06/2020-Customs, dated the 2nd February, 2020, vide number G.S.R. 66(E), dated the 2nd February, 2020.

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