In the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.5/2009-Customs (N.T), dated the 6th January, 2009, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii),vide S.O. 49 (E), dated the 6th January, 2009, at page 2.
The principal notification was published in the Gazette of India vide notification No. 12/97-Customs (N.T.), dated the 2nd April, 1997 [G.S.R. No.193(E) dated the 2nd April, 1997] and was last amended by notification No.117/2008-Customs(N.T.), dated the 12th November, 2008 [G.S.R.No.785(E), dated the 12th November, 2008].
The principal notification No.61/94-Customs-(N.T.), dated the 21st November, 1994, number S.O.828 (E), dated the 21st November, 1994, was last amended vide notification No.78/2006-Customs (N.T.), dated the 4th July, 2006, number S.O.No.993 (E), dated the 4th July, 2006.
The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.
The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.
The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), notification No. 23/2004-Central Excise (N.T.),dated the 10th September,2004,vide number, G.S.R. 600 (E), dated the 10th September 2004, and was last amended by notification No. 48/2008-Central Excise(N.T) dated the 5th December 2008, vide number ,G.S.R. 836 (E) , dated the 5th December 2008.
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 131/2008-Customs (N.T.), dated, the 15th December, 2008 (S.O. 2893(E) dated 15th December, 2008).
except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II annexed hereto into Indian currency or vice versa shall, with effect from 1st January, 2009 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.
For the purposes of this notification, except for S.No.30, “retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs.
