Seeks to amend notification No. 23/2012-Customs (ADD) dated the 4th May, 2012.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 32/2016-Customs (ADD)Online GST Certification Course by TaxGuru & MSME- Click here to Join
New Delhi, the 14th July, 2016
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 23/2012-Customs (ADD), dated the 4th May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 335(E), dated the 4th May, 2012, namely:-
In the said notification, in paragraph 2, in the Explanation, after item (i) the following item shall be inserted, namely:-
“(ia) Embroidered yarn or thread is a yarn that is manufactured or hand spun specifically for embroidery and other forms of needlework. It is a finished product wound on support which is ready to use for embroidery applications. Embroidery Yarn is produced by the process of dying, reeling, twisting, hanking or core winding, finished product quality checking, grading and packing of raw yarn”.
Under Secretary to the Government of India
Note. – The principal notification No. 23/2012-Customs (ADD), dated the 4th May, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.335(E), dated the 4th May, 2012.