NOTIFICATION   No.24/2008-Customs                                                                        New Delhi, the 1st  March, 2008                                                           11 Phalguna, 1929 (Saka)

New Delhi, the 1st  March, 2008

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),  read  with  sub-section  (4)  of  section  68  of  the Finance (No.2) Act, 1996, the Central Government, on being satisfied that it is necessaryin  the  public  interest  so  to  do,  hereby  makes  the  following  further  amendments  in  thenotification  of  the  Government  of  India  in  the  Ministry  of  Finance  (Department  of Revenue), No.84/97-Customs, dated the 11th  November, 1997 which was published in the Gazette of India, Extraordinary, vide G.S.R. 645 (E) of the same date, namely: -

In  the  said  notification,  the  Explanation  shall  be  numbered  as  Explanation  1 thereof,  and  after  Explanation  1  as  so  numbered,  the  following  Explanation  shall  be inserted, namely:-

‘Explanation 2.-For the removal of doubts, it is hereby clarified that the benefit under this notification, in the case of goods supplied to the projects financed by the United Nations or an international organisation, is available when the goods brought into the project are not withdrawn by the supplier or contractor and the expression “goods are required for the execution of the project” shall be construed accordingly.’.

[F.No.334/1/2008-TRU]

(S. Bajaj) Under Secretary to the Government of India

Note:  -  The  principal  notification  No.84/97-Customs,  dated  the  11th   November,  1997 was published in the Gazette of India, Extraordinary, vide G.S.R. 645 (E), dated the 11th  November, 1997  and was last amended by vide notification No.107/2001- Customs,  dated  the  12th   October,  2001  published  vide  number  G.S.R.  778  (E), dated the 12th  October, 2001.