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Core Purpose

Notification No. 51/2023-Customs further amending notification No. 11/2021-Customs to substitute Nil for the duty entries against Serial Nos. 10AA and 10B and omit the first and second provisos following the Table, under section 25(1) of the Customs Act, 1962.

Detailed Summary

Ministry of Finance, Department of Revenue notification No. 51/2023-Customs (G.S.R. 643(E)) dated 31 August 2023, issued under section 25(1) of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), amends the principal notification No. 11/2021-Customs dated 1 February 2021 (G.S.R. 69(E), last amended by notification No. 45/2023-Customs dated 1 July 2023, G.S.R. 475(E)) by substituting the entry Nil in column (4) against Serial Nos. 10AA and 10B of the Table and omitting the first and second provisos after the Table; the amendment takes effect from 1 September 2023 and is issued under F. No. 349/01/2023-TRU, signed by Amreeta Titus, Deputy Secretary.

Full Text

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 503] NEW DELHI, THURSDAY , AUGUST 31, 2023/ BHADRA 9, 1945 CG-DL-E-31082023-248459 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st August , 2023 No. 51/2023 -Customs G.S.R. 643(E).—In exercise of the powers conferred by sub -section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby ma kes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11/2021 -Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021, namely : - In the said notification ,- I. in the T able, - (1) against Sl. No. 10AA, in column (4), the entry “Nil” shall be substituted; (2) against Sl. No. 10B, in column (4), the entry “Nil” shall be substituted ; II. the first and the second proviso after the Table shall be omitted; 2. This notification shall come into effect on the 1st day of September , 2023. [F. No. 349/01/2023 -TRU] AMREETA TITUS , Dy. Secy. Note: - The principal notification No. 11/2021 -Customs, dated the 1stFebruary, 2021 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 69(E), dated the 1stFebruary, 2021 and last amended vide notif ication No. 45/2023-Customs, dated the 1st July, 2023 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 475(E), dated the 1st July, 2023 . Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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