GSR……… In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 28E of the Customs Act,1962( 52 of 1962), the Central Government hereby specifies following as class of persons for the purposes of said clause , namely :-

any public sector company;

a resident who proposes to import goods claiming for assessment under heading 9801 of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975).

Explanation: — For the purpose of this notification .-

“public sector company” shall have the same meaning as assigned to it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961);

“resident” shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 ( 43 of 1961).

F.No 275/47/2009-CX8A

( Simmi Jain)
Director, Government of India

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