Notification No. 52/2012-Customs
New Delhi, the 13th September, 2012
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. 94/1996- Customs, dated the 16th December 1996, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.569 (E), dated the 16th December, 1996, namely:-
In the said notification,-
(A) in the TABLE,-
(a) after Sl. No. 2B and the entries relating thereto, the following shall be inserted, namely:-
|“2C||Parts, components of aircraft replaced or removed during the course of maintenance, repair or overhaul of the aircraft in a Special Economic Zone and brought to any other place in India.
Explanation.- For the purpose of this notification, “Special Economic Zone” has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).
(b) against Sl. No. 3, in column (2), for the letters figures and word “ Sl. Nos. 1 and 2”, the letters, figures and word “Sl. Nos. 1, 2, 2A, 2B and 2C” shall be substituted;
(B) after the TABLE, in the first proviso, after clause (d) the following shall be inserted, namely:-
“(e) in the case of goods falling under Sl. No. 2C of the TABLE, the goods are returned to the owner of the aircraft without any sale.”.
(Raj kumar Digvijay)
Under Secretary to the Government of India
Foot note: The principal notification No. 94/1996-Customs, dated the 16th December, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569 (E), dated the 16th December,1996 and was last amended by notification No. 106/2009-Customs, dated the 14th September, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 672 (E), dated the 14th September, 2009.