TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY
PART-II, SECTION-3, SUB SECTION (ii)
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
NOTIFICATION NO. 26 (RE-2001)/1997-2002Online GST Certification Course by TaxGuru & MSME- Click here to Join
NEW DELHI: 3rd September, 2001.
S.O (E) – In exercise of powers conferred under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.3 and 4.1 of the Export and Import Policy, 1997-2002, the Central Government hereby makes the following amendments in the ITC(HS) Classifications of Export and Import Items , 1997-2002 published on 31st March, 1997 (RE-98) as amended from time to time, namely –
“2. The conditions of Paragraph 6 of Chapter 1A: General notes regarding import policy (conditions regarding registration of foreign manufacturer/exporter with BIS), shall not be applicable on imports of gifts where the recepient of a gift is a charitable, religious or an educational institution registered under a law relating to the registration of societies or trusts or otherwise approved by the Central or a State Government and the gift sought to be imported has been exempted from payment of customs duty by the Ministry of Finance.”
This issues in Public Interest.
( N.L. LAKHANPAL)
Director General of Foreign Trade and ex-officio
Additional Secretary to the Government of India
Copy to all concerned.
Dy. Director General of Foreign Trade