Wednesday, December 18, 2013

[aaykarbhavan] Judgmente received from S K Agarwalji & others [1 Attachment]






CBEC website diplays list of Defaulters of Customs and Central Excise

CA Sandeep Kanoi
Recently while visiting home page of CBEC website I have noticed that on the page CBEC has placed a link titled ' Defaulters of Customs & Central Excise ' . When I clicked on this link I observed that the link is displaying list of defaulters area wise and covers defaulters from Major Cities of India. Putting the list on the website may be a major weapon of recovery for CBEC as no one would like to see his name on the list of defaulters publicly. Putting the name and addresses of the defaulters publicly seems to be a move to 'name and shame' the  tax defaulter.
Website advices Defaulters  to pay up their dues immediately. It further say that CBEC will reward the informers in cases of recovery.
Reward scheme extended to cases of recovery -A suitable reward upto 5% of the amount recovered can be given to any informer who gives information regarding the whereabouts, assets, movable and immovable properties of persons or companies from whom arrears of duty, tax, fine, penalty etc. are recoverable under the Customs Act, 1962, the Central Excise Act, 1944 or Service Tax Act, 1994.  The quantum of reward will be decided by the Chief Commissioner concerned.
Defaulters List Format not seems to be same for all the regions but all the list shows the Name and address of the defaulter, amount of default, PAN No. or Registration No. of defaulters in addition to all other details. Most of the list seems to be not  not updated  from long time to cover the new defaulters of Customs and Central Excise. It is been further observed that even the file format of the list is not same for all the regions. Some list are in EXCEL format, some lists are in PDF format while others are in HTM format.
Good move by CBEC but there should be a system of updation of list to add the name of new defaulters and for faster removal of the name of the Assessee who has cleared the default from the defaulter list. CBEC should further take care in adding the name of a person in the list of  defaulters and should add the name of a person only if he failed to pay after he has been given reasonable opportunity to make good the default.
Website is currently displaying the list of defaulters from the following regions Ahmedabad, Bangalore, Bhopal, Calicut, Chandigarh, Chennai,  Cochin, Coimbatore, Delhi , Goa, Gujarat, Hyderabad, Jaipur, Jamshedpur, Kerala, Kolkata , Lucknow, Mangalore, Meerut, Ghaziabad , Noida, Mumbai , Mysore, Nagpur, NOIDA, Pune ,  Ranchi, Shillong, Surat, Vadodara.

India signs DTAA with Macedonia

India and the Government of Republic of Macedonia Signed an Agreement for The Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.
          Republic of India and Republic of Macedonia signed the new Agreement for the avoidance Of Double Taxation and the prevention of fiscal evasion (DTAA) with respect to taxes on income . The Agreement was signed here today by Mr. Salman Khurshid, the Minister of External Affairs on behalf of India and Mr. Nikola Poposki, the Foreign Minister of Macedonia on behalf of the Republic of Macedonia. Once the DTAA enters into force, it will provide relief to taxpayers from double taxation and thereby, stimulate the flow of capital, technology and personnel between both the countries and will further strengthen the economic relationship between the two countries.
The Salient features of this agreement are as under:
  • The agreement provides relief from double taxation to residents of India earning income in Macedonia and residents of Macedonia earning income in India.
  • The agreement provides that taxation of dividend, interest and royalty in the source country will not exceed 10 %.
  • The agreement provides for taxation of business income in the source country if the taxpayer has a permanent establishment there
  • The agreement provides for taxation of capital gains from securities in the source country.
  • The agreement has a 'limitation' of benefit article which provides that the benefit of this agreement will not be available to entity which has formed mainly to obtain benefits under this agreement.
  • The agreement is based on international standard of transparency and exchange of information and provides for exchange of information (including banking information)concerning taxes.
  • The agreement has a specific provision that the requested Party shall use its information-gathering measures to obtain the requested information even though that Party may not need such information for its own tax purposes.
  • The agreement provides for the representatives of the competent authority of the requesting Party to enter the territory of the requested Party to interview individuals and examine records.
  • The Agreement provides for mutual assistance in collection of taxes due in other country.
  • This agreement is expected to boost economic relationship between India and Macedonia.

CBEC lowers Customs duty on import of 532 products from Singapore

Seeks to amend notification No. 10/2008-Cystoms, dated 15th January, 2008 so as to further deepen the tariff concessions in respect of goods covered under the Comprehensive Economic Cooperation Agreement (CECA) between India and Singapore.
Notification No. 50/2013-Customs, Dated :  16th December, 2013
G.S.R. 904 (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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2008-Customs, dated the 15th January, 2008,  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 33(E), dated the 15th January, 2008, namely:-
In the said notification, for the Table, the following Table shall be substituted, namely: -
"Table
S. No.
Tariff item of the First Schedule
Description of goods
Rate
(1)
(2)
(3)
(4)
1
14019010
All goods
0.00%
2
15180031
All goods
17.78%
3
15180039
All goods
6.67%
4
15180040
All goods
17.78%
5
18061000
All goods
6.67%
6
18062000
All goods
6.67%
7
18063100
All goods
0.00%
8
19011010
All goods
0.00%
9
19011090
All goods
0.00%
10
19012000
All goods
0.00%
11
19021900
All goods
0.00%
12
19041010
All goods
0.00%
13
19041020
All goods
0.00%
14
19041030
All goods
0.00%
15
19041090
All goods
0.00%
16
19059010
All goods
6.67%
17
19059020
All goods
6.67%
18
19059030
All goods
6.67%
19
19059040
All goods
6.67%
20
19059090
All goods
6.67%
21
22011010
All goods
0.00%
22
22011020
All goods
0.00%
23
22029010
All goods
6.67%
24
22029020
All goods
6.67%
25
22029030
All goods
6.67%
26
22029090
All goods
6.67%
27
26190010
All goods
0.00%
28
26190090
All goods
0.00%
29
27075000
All goods
0.00%
30
27079900
All goods
0.00%
31
27111300
All goods
0.00%
32
27111900
All goods
0.00%
33
28369910
All goods
0.00%
34
28369920
All goods
0.00%
35
28369930
All goods
0.00%
36
28369990
All goods
0.00%
37
29012300
All goods
0.00%
38
29031500
All goods
0.00%
39
29032100
All goods
0.00%
40
29051220
All goods
5.56%
41
29051300
All goods
0.00%
42
29051620
All goods
0.00%
43
29051900
All goods
8.33%
44
29053200
All goods
5.56%
45
29071110
All goods
5.56%
46
29071190
All goods
5.56%
47
29071300
All goods
0.00%
48
29152100
All goods
5.56%
49
29152400
All goods
0.00%
50
29153100
All goods
0.00%
51
29157010
All goods
5.56%
52
29157020
All goods
5.56%
53
29157030
All goods
5.56%
54
29157040
All goods
5.56%
55
29157050
All goods
5.56%
56
29157090
All goods
5.56%
57
29161510
All goods
0.00%
58
29161590
All goods
0.00%
59
29173200
All goods
5.56%
60
29304000
All goods
0.00%
61
29332990
All goods
0.00%
62
29411030
All goods
0.00%
63
32021000
All goods
5.56%
64
32061110
All goods
0.00%
65
32081010
All goods
0.00%
66
32081020
All goods
0.00%
67
32081030
All goods
0.00%
68
32081090
All goods
0.00%
69
32082010
All goods
0.00%
70
32082020
All goods
0.00%
71
32082030
All goods
0.00%
72
32082090
All goods
0.00%
73
32089011
All goods
0.00%
74
32089019
All goods
0.00%
75
32089021
All goods
0.00%
76
32089022
All goods
0.00%
77
32089029
All goods
0.00%
78
32089030
All goods
0.00%
79
32089041
All goods
0.00%
80
32089049
All goods
0.00%
81
32089050
All goods
0.00%
82
32089090
All goods
0.00%
83
32091010
All goods
0.00%
84
32091090
All goods
0.00%
85
32099010
All goods
2.22%
86
32099020
All goods
2.22%
87
32099090
All goods
2.22%
88
32151110
All goods
0.00%
89
32151120
All goods
0.00%
90
32151130
All goods
0.00%
91
32151140
All goods
0.00%
92
32151190
All goods
0.00%
93
32151910
All goods
0.00%
94
32151920
All goods
0.00%
95
32151930
All goods
0.00%
96
32151940
All goods
0.00%
97
32151990
All goods
0.00%
98
32159010
All goods
0.00%
99
32159020
All goods
0.00%
100
32159030
All goods
0.00%
101
32159040
All goods
0.00%
102
32159090
All goods
0.00%
103
33029011
All goods
6.11%
104
33029012
All goods
6.11%
105
33029019
All goods
6.11%
106
33029020
All goods
6.11%
107
33029090
All goods
6.11%
108
33051010
All goods
0.00%
109
33072000
All goods
0.00%
110
33079010
All goods
0.00%
111
33079020
All goods
0.00%
112
33079090
All goods
0.00%
113
34021200
All goods
6.11%
114
34021300
All goods
6.11%
115
34021900
All goods
0.00%
116
34022010
All goods
0.00%
117
34022020
All goods
0.00%
118
34022090
All goods
0.00%
119
34039900
All goods
5.56%
120
34049010
All goods
0.00%
121
34049020
All goods
0.00%
122
34049031
All goods
0.00%
123
34049032
All goods
0.00%
124
34049033
All goods
0.00%
125
34049039
All goods
0.00%
126
34049090
All goods
0.00%
127
35051010
All goods
8.33%
128
35051090
All goods
8.33%
129
35061000
All goods
6.11%
130
37079090
All goods
6.11%
131
38085000
Aldrin, Chlordane, Chlorobenzilate, DDT(ISO), Heptachlor (ISO), Parathion Methyl, Lindane
8.33%
132
38089111
All goods
8.33%
133
38089112
All goods
8.33%
134
38089113
All goods
8.33%
135
38089121
All goods
8.33%
136
38089122
All goods
8.33%
137
38089123
All goods
8.33%
138
38089124
All goods
8.33%
139
38089131
All goods
8.33%
140
38089132
All goods
8.33%
141
38089133
All goods
8.33%
142
38089134
All goods
8.33%
143
38089135
All goods
8.33%
144
38089136
All goods
8.33%
145
38089137
All goods
8.33%
146
38089191
All goods
8.33%
147
38089192
All goods
8.33%
148
38089199
All goods
8.33%
149
38089210
All goods
0.00%
150
38089220
All goods
0.00%
151
38089230
All goods
0.00%
152
38089240
All goods
0.00%
153
38089250
All goods
0.00%
154
38089290
All goods
0.00%
155
38091000
All goods
0.00%
156
38170011
All goods
5.56%
157
38170019
All goods
5.56%
158
38231200
All goods
0.00%
159
39011010
All goods
1.15%
160
39011090
All goods
1.15%
161
39012000
All goods
1.15%
162
39013000
All goods
1.11%
163
39019010
All goods
1.15%
164
39019090
All goods
1.15%
165
39021000
All goods
1.15%
166
39023000
All goods
1.15%
167
39029000
All goods
1.11%
168
39031910
All goods
1.15%
169
39031990
All goods
1.15%
170
39053000
All goods
0.00%
171
39061010
All goods
5.56%
172
39061090
All goods
5.56%
173
39072010
All goods
0.00%
174
39072090
All goods
0.00%
175
39073010
All goods
1.67%
176
39073090
All goods
1.67%
177
39079910
All goods
1.67%
178
39079920
All goods
1.67%
179
39079990
All goods
1.67%
180
39081010
All goods
2.22%
181
39081090
All goods
2.22%
182
39089010
All goods
2.22%
183
39089020
All goods
2.22%
184
39089090
All goods
2.22%
185
39119010
All goods
0.00%
186
39119090
All goods
0.00%
187
39121110
All goods
0.00%
188
39121120
All goods
0.00%
189
39121130
All goods
0.00%
190
39121140
All goods
0.00%
191
39121190
All goods
0.00%
192
39173910
All goods
2.22%
193
39173920
All goods
2.22%
194
39173990
All goods
2.22%
195
39191000
All goods
6.11%
196
39199010
All goods
6.11%
197
39199020
All goods
6.11%
198
39199090
All goods
6.11%
199
39201011
All goods
6.11%
200
39201012
All goods
6.11%
201
39201019
All goods
6.11%
202
39201091
All goods
6.11%
203
39201092
All goods
6.11%
204
39201099
All goods
6.11%
205
39202010
All goods
6.11%
206
39202020
All goods
6.11%
207
39202090
All goods
6.11%
208
39206110
All goods
6.11%
209
39206120
All goods
6.11%
210
39206190
All goods
6.11%
211
39211400
All goods
2.22%
212
39211900
All goods
2.22%
213
39232100
All goods
6.11%
214
39232910
All goods
6.11%
215
39232990
All goods
6.11%
216
39235010
All goods
6.11%
217
39235090
All goods
6.11%
218
39239010
All goods
6.11%
219
39239020
All goods
6.11%
220
39239090
All goods
6.11%
221
39269010
All goods
6.11%
222
39269021
All goods
6.11%
223
39269029
All goods
6.11%
224
39269031
All goods
6.11%
225
39269039
All goods
6.11%
226
39269041
All goods
6.11%
227
39269049
All goods
6.11%
228
39269051
All goods
6.11%
229
39269059
All goods
6.11%
230
39269061
All goods
6.11%
231
39269069
All goods
6.11%
232
39269071
All goods
6.11%
233
39269079
All goods
6.11%
234
39269080
All goods
6.11%
235
39269091
All goods
6.11%
236
39269099
All goods
6.11%
237
40169990
All goods
6.11%
238
49070010
All goods
0.00%
239
49070020
All goods
0.00%
240
49070090
All goods
0.00%
241
50060090
All goods
0.00%
242
52082990
All goods
6.11%
243
52083390
All goods
6.11%
244
52083990
All goods, other than upholstery fabrics
6.11%
245
52083990
Upholstery fabrics
6.11% or Rs. 150 per kg whichever is higher
246
52085990
All Goods
6.11%
247
52092990
All goods
6.11%
248
54023100
All goods
2.22%
249
54023200
All goods
2.22%
250
54023300
All goods
1.67%
251
54024900
All goods
2.22%
252
54025100
All goods
2.22%
253
54041100
All goods
2.22%
254
55020010
All goods
0.00%
255
55020020
All goods
0.00%
256
55020090
All goods
0.00%
257
59039010
All goods
6.11%
258
59039020
All goods
6.11%
259
59039090
All goods
6.11%
260
59061000
All goods
0.00%
261
60011010
All goods
2.22%
262
60011020
All goods
2.22%
263
60011090
All goods
2.22%
264
60012100
All goods
2.22%
265
60012200
All goods
2.22%
266
60012900
All goods
0.00%
267
60019100
All goods
0.00%
268
60019200
All goods
2.22%
269
60019910
All goods
0.00%
270
60019990
All goods
0.00%
271
60024000
All goods
0.00%
272
60029000
All goods
0.00%
273
60031000
All goods
0.00%
274
60032000
All goods
2.22%
275
60033000
All goods
2.22%
276
60034000
All goods
0.00%
277
60039000
All goods
0.00%
278
60041000
All goods
0.00%
279
60049000
All goods
0.00%
280
60051000
All goods
2.22%
281
60052100
All goods
2.22%
282
60052200
All goods
2.22%
283
60052300
All goods
0.00%
284
60052400
All goods
2.22%
285
60053100
All goods
0.00%
286
60053200
All goods
0.00%
287
60053300
All goods
0.00%
288
60053400
All goods
2.22%
289
60054100
All goods
0.00%
290
60054200
All goods
0.00%
291
60054300
All goods
0.00%
292
60054400
All goods
2.22%
293
60059000
All goods
0.00%
294
63079011
All goods
0.00%
295
63079012
All goods
0.00%
296
63079013
All goods
0.00%
297
63079019
All goods
0.00%
298
63079020
All goods
0.00%
299
63079090
All goods
0.00%
300
68091900
All goods
0.00%
301
69139000
All goods
0.00%
302
70071900
All goods
6.11%
303
70072900
All goods
6.11%
304
70080010
All goods
2.22%
305
70080020
All goods
2.22%
306
70080090
All goods
2.22%
307
70112000
All goods
0.00%
308
71101110
All goods
0.00%
309
71101120
All goods
0.00%
310
72022100
All goods
0.00%
311
72041000
All goods
0.00%
312
72042110
All goods
0.00%
313
72042190
All goods
0.00%
314
72042910
All goods
0.00%
315
72042920
All goods
0.00%
316
72042990
All goods
0.00%
317
72043000
All goods
0.00%
318
72044100
All goods
0.00%
319
72044900
All goods
0.00%
320
72045000
All goods
0.00%
321
72089000
All goods
0.00%
322
72099000
All goods
0.00%
323
72101210
All goods
0.00%
324
72101290
All goods
0.00%
325
72104900
All goods
0.00%
326
72107000
All goods
0.00%
327
72122010
All goods
0.00%
328
72122090
All goods
0.00%
329
72139910
All goods
0.00%
330
72139920
All goods
0.00%
331
72139990
All goods
0.00%
332
72189910
All goods
0.00%
333
72189990
All goods
0.00%
334
72251100
All goods
0.00%
335
72261100
All goods
0.00%
336
73041120
All goods
0.00%
337
73041190
All goods
0.00%
338
73042310
All goods
0.00%
339
73042390
All goods
0.00%
340
73042910
All goods
0.00%
341
73042990
All goods
0.00%
342
73049000
All goods
0.00%
343
73051211
All goods
0.00%
344
73051219
All goods
0.00%
345
73051221
All goods
0.00%
346
73051229
All goods
0.00%
347
73072100
All goods
0.00%
348
73083000
All goods
0.00%
349
73269091
All goods
6.11%
350
74032100
All goods
0.00%
351
74099000
All goods
0.00%
352
74102100
All goods
0.00%
353
74112100
All goods
0.00%
354
74199100
All goods
0.00%
355
76020010
All goods
0.00%
356
76020090
All goods
0.00%
357
76061200
All goods
0.00%
358
76072010
All goods
0.00%
359
76072090
All goods
0.00%
360
76169910
All goods
0.00%
361
76169920
All goods
0.00%
362
76169930
All goods
0.00%
363
76169990
All goods
0.00%
364
78050010
All goods
0.00%
365
78050020
All goods
0.00%
366
79020090
All goods
0.00%
367
81129200
All goods
0.00%
368
81129900
All goods
0.00%
369
82033000
All goods
0.00%
370
82059000
All goods
0.00%
371
82071300
All goods
2.22%
372
82073000
All goods
0.00%
373
82079010
All goods
0.00%
374
82079020
All goods
0.00%
375
82079030
All goods
0.00%
376
82079090
All goods
0.00%
377
82090010
All goods
2.22%
378
82090090
All goods
2.22%
379
83024110
All goods
0.00%
380
83024120
All goods
0.00%
381
83024190
All goods
0.00%
382
83024200
All goods
0.00%
383
83026000
All goods
0.00%
384
83059010
All goods
0.00%
385
83059020
All goods
0.00%
386
83059090
All goods
0.00%
387
83099010
All goods
0.00%
388
83099020
All goods
0.00%
389
83099030
All goods
0.00%
390
83099090
All goods
0.00%
391
83119000
All goods
0.00%
392
84091000
All goods
0.00%
393
84099111
All goods
0.00%
394
84099112
All goods
0.00%
395
84099113
All goods
0.00%
396
84099114
All goods
0.00%
397
84099120
All goods
0.00%
398
84099191
All goods
0.00%
399
84099192
All goods
0.00%
400
84099193
All goods
0.00%
401
84099194
All goods
0.00%
402
84099199
All goods
0.00%
403
84137010
All goods
5.56%
404
84137091
All goods
5.56%
405
84137092
All goods
5.56%
406
84137093
All goods
5.56%
407
84137094
All goods
5.56%
408
84137095
All goods
5.56%
409
84137096
All goods
5.56%
410
84137097
All goods
5.56%
411
84137099
All goods
5.56%
412
84138110
All goods
1.67%
413
84138120
All goods
1.67%
414
84138130
All goods
1.67%
415
84138190
All goods
1.67%
416
84139110
All goods
0.00%
417
84139120
All goods
0.00%
418
84139130
All goods
0.00%
419
84139140
All goods
0.00%
420
84139190
All goods
0.00%
421
84141000
All goods
0.00%
422
84143000
All goods
5.56%
423
84159000
All goods
0.00%
424
84185000
All goods
5.56%
425
84186100
All goods
5.56%
426
84189900
All goods
0.00%
427
84224000
All goods
0.00%
428
84269100
All goods
0.00%
429
84314100
All goods
0.00%
430
84314200
All goods
0.00%
431
84314910
All goods
0.00%
432
84324000
All goods
0.00%
433
84501100
All goods
6.11%
434
84569910
All goods
0.00%
435
84569990
All goods
0.00%
436
84571010
All goods
0.00%
437
84571020
All goods
0.00%
438
84743200
All goods
0.00%
439
84821011
All goods
0.00%
440
84821012
All goods
0.00%
441
84821013
All goods
0.00%
442
84821020
All goods
0.00%
443
84821030
All goods
0.00%
444
84821040
All goods
0.00%
445
84821051
All goods
0.00%
446
84821052
All goods
0.00%
447
84821053
All goods
0.00%
448
84821090
All goods
0.00%
449
84825011
All goods
0.00%
450
84825012
All goods
0.00%
451
84825013
All goods
0.00%
452
84825021
All goods
0.00%
453
84825022
All goods
0.00%
454
84825023
All goods
0.00%
455
84828000
All goods
0.00%
456
84839000
All goods
5.56%
457
85061000
All goods
0.00%
458
85063000
All goods
0.00%
459
85064000
All goods
0.00%
460
85065000
All goods
0.00%
461
85066000
All goods
2.22%
462
85068010
All goods
2.22%
463
85068090
All goods
2.22%
464
85069000
All goods
2.22%
465
85161000
All goods
6.11%
466
85169000
All goods
2.22%
467
85182100
All goods
2.22%
468
85182200
All goods
2.22%
469
85183000
All goods
2.22%
470
85184000
All goods
2.22%
471
85185000
All goods
6.11%
472
85189000
All goods
2.22%
473
85198910
All goods
2.22%
474
85198920
All goods
2.22%
475
85198930
All goods
2.22%
476
85198940
All goods
2.22%
477
85198990
All goods
2.22%
478
85199200
All goods
0.00%
479
85219010
All goods
2.22%
480
85219020
All goods
2.22%
481
85219090
All goods
2.22%
482
85271300
All goods
0.00%
483
85279100
All goods
0.00%
484
85311010
All goods
6.11%
485
85311020
All goods
6.11%
486
85311090
All goods
6.11%
487
85441110
All goods
5.56%
488
85441190
All goods
5.56%
489
85441910
All goods
5.56%
490
85441920
All goods
5.56%
491
85441930
All goods
5.56%
492
85441990
All goods
5.56%
493
85489000
All goods
0.00%
494
87081010
All goods
0.00%
495
87081090
All goods
0.00%
496
87084000
All goods
0.00%
497
87087000
All goods
6.11%
498
87089100
Radiators
2.22%
499
87089900
All goods
6.11%
500
90084000
All goods
0.00%
501
90151000
All goods
0.00%
502
90154000
All goods
0.00%
503
90189094
All goods
0.00%
504
90282000
All goods
0.00%
505
94032010
All goods
0.00%
506
94032090
All goods
0.00%
507
94033010
All goods
6.11%
508
94033090
All goods
6.11%
509
94036000
All goods
2.22%
510
94038100
All goods
0.00%
511
94038900
All goods
0.00%
512
94039000
All goods
0.00%
513
94054010
All goods
0.00%
514
94054090
All goods
0.00%
515
95041000
All goods
0.00%
516
95042000
All goods
0.00%
517
95069110
All goods
0.00%
518
95069190
All goods
0.00%
519
96061010
All goods
0.00%
520
96061020
All goods
0.00%
521
96062910
All goods
0.00%
522
96062990
All goods
0.00%
523
96071110
All goods
0.00%
524
96071190
All goods
0.00%
525
96071910
All goods
0.00%
526
96071990
All goods
0.00%
527
96072000
All goods
0.00%
528
96121010
All goods
2.22%
529
96121020
All goods
2.22%
530
96121030
All goods
2.22%
531
96121090
All goods
2.22%
532
96190010
All goods
6.11%"
 [F.No. 354/9/2004-TRU (Pt. II)]
(Akshay Joshi)
Under Secretary to the Government of India
Footnote.-  The principal notification No. 10/2008-Customs, dated the 15th January, 2008  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 33(E), dated the 15th January, 2008 and last amended by notification No.61/2012-Customs, dated the 18th December, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 904 (E), dated the 18th December, 2012.


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