GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION NO. 25/2017-Customs (NT), Dated: March 31, 2017Online GST Certification Course by TaxGuru & MSME- Click here to Join
In exercise of the powers conferred by clause (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2012-Customs (N.T.), dated the 2nd May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 993 (E), dated the 2nd May, 2012, namely:-
In the said notification, in the Table, in column (3) against serial number 2, for the existing item (i), the following item shall be substituted, namely:- “(i) Second proviso to sub-sections (3), and (5) of section 46; and”.
(Shaifali G Singh)
Under Secretary to the Government of India
Note. – The principal notification number 40/2012-Customs (N.T.), dated the 2nd May, 2012 was published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (ii) vide number S.O 993(E), dated the 2nd May, 2012 and was last amended vide notification No. 12/2014-Customs (N.T.) dated 17.2.2014 published vide number S.O 419 (E), dated the 17th February, 2012.