Customs Notification
No.92/2007 dated 11.9.2007
Reg. - goods produced or manufactured in a special economic zone
G.S.R. 580 (E).- Whereas the additional duty of Customs
leviable thereon under sub-section (5) of section 3 of the Customs Tariff Act,
1975 (51 of 1975) on the goods specified in the second proviso to
Notification No.45/2005-Customs dated the 16th May, 2005, was leviable
during the period commencing on the 21st day of February, 2007 and ending with
the 26th day of February, 2007;
AND WHEREAS, the Central Government is satisfied that according to a practice
that was generally prevalent regarding levy of duty (including non-levy thereof)
under the Customs Act, 1962 read with sub-section (5) of section 3 of the said
Customs Tariff Act, additional duty of Customs on such goods was not being
levied during the period aforesaid;
NOW, THEREFORE, in exercise of the powers conferred by section 28A of the said
Customs Act, the Central Government hereby directs that the whole of the
additional duty of Customs under sub-section (5) of section 3 of the said
Customs Tariff Act, payable on such goods, but for the said practice, shall not
be required to be paid in respect of such goods on which the said additional
duty of Customs was not levied during the period aforesaid, in accordance with
the said practice.
F.No.305/5/2007-FTT(Aseem Kumar)
Under Secretary to the Government of India
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