Notification No. 21/2014- Customs- Seeks to amend notification No. 21/2012 Customs, dated the 17th March, 2012 so as to make necessary changes in the specified entries therein.
Notification No. 21/2014-Customs
Dated- 11th July, 2014
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. 21/2012- Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.194(E), dated the 17th March, 2012, namely: –
In the said notification, in the Table,-
(a) against serial number 14, in column (3), after the words “setting up of a solar power generation”, the words “or solar energy production” shall be inserted;
(b) after serial number 14 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely :-
|“14A||Any Chapter||Inputs or components for use in the manufacture of personal computers (laptop or desktop) including tablet computers falling under heading 8471;Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.||Nil|
|14B||Any Chapter||Poly Vinyl Chloride (PVC) sheet and ribbon for use in manufacture of smart cards falling under sub-heading 8523 52;Provided that the exemption under this notification shall be subject to condition No. 15A annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.||Nil|
|14C||Any Chapter||Parts and raw materials required for use in the manufacture of wind-operated electricity generator:Provided that the exemption under this notification||Nil”|
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R. 194 (E), dated the 17th March, 2012. and was last amended by notification No. 6/2014-Customs, dated the 17th February, 2014 vide number G.S.R. 93(E), dated the 17th February, 2014.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018