GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.23 /2012-Customs
New Delhi, the 20th March, 2012
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, on
being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 12/2012-Customs, dated the
17th March, 2012 which was published in the Gazette of India, Extraordinary,
vide G.S.R. 185(E) dated the 17th March, 2012, namely: -
In the said notification,-
(i) in the Table, for S. No. 262 and the entries relating thereto, the
following shall be substituted, namely:-
| “262 |
4707 |
(A) All goods imported for use in, or supply to, a
unit for manufacture of paper or paperboard other than newsprint;
(B) All goods, imported for use in, or supply to, a unit for manufacture
of news print. |
Nil
Nil |
-
Nil |
25A
25A” |
(ii) in the Annexure, after Condition No. 25, the following shall be
inserted,
| “25A |
If,-
(a) The importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be,
that such imported goods will be used for the purpose specified and in
the event of his failure to comply with this condition, he shall be
liable to pay, in respect of such quantity of the said goods as is not
proved to have been so used, an amount equal to the difference between
the duty leviable on such
quantity but for the exemption under this notification and that already paid at
the time of the importation; and
(b) The importer produces to the said Deputy
Commissioner or Assistant Commissioner, as the case may be, within six months or
such extended period, as that Deputy Commissioner or Assistant Commissioner may
allow, a certificate issued by the Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may be, in whose
jurisdiction the said goods have been used in such unit, that the said goods
have been so used.” |
[Raj Kumar Digvijay]
Under Secretary to the Government of India
[F. No. 334/1/2012-TRU]
Note.- The principal notification No. 12/2012-Customs, dated
the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 185(E) dated the 17th March,
2012, which has not been amended so far.