[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
20th October, 2006
Notification No. 110/2006-Customs
G.S.R. (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, 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 the 23rd July, 1996, G.S.R. 291(E), dated the 23rd July, 1996, namely:-Online GST Certification Course by TaxGuru & MSME- Click here to Join
In the said notification, in the TABLE, after serial number 29, the following S.No. and entries shall be inserted, namely:-
|“30.||Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of Project ASTRA of the Ministry of Defence.||If,-
(a) the said goods are imported by authorised works centers of Project ASTRA, as may be designated by an officer not below the rank of a 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 Project Director ‘ASTRA’, Defence Research and Development Laboratory, Hyderabad, to the effect –
(i) that the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and
(ii) the import of the said goods in the list is authorized by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA.
Explanation.- Nothing contained in this exemption shall have effect on or after the 1st day of September, 2012.”
Note:- The principal notification No.39/96-Customs, dated the 23rd July, 1996 was published vide number G.S.R. 291 (E), dated the 23rd July, 1996 and was last amended by notification No.81/2006-Customs, dated the 21st August, 2006 vide number G.S.R. 494 (E), dated the 21st August, 2006.