Seeks to remove pre-import condition and include specified deemed export supplies

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Seeks to remove pre-import condition and include specified deemed export supplies for exemption from integrated tax and Compensation cess for materials imported against Advance Authorizations and Advance Authorizations for Annual Requirement

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2019 – Customs

New Delhi, the 10th January, 2019

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-

[F.No. 605/52/2017-DBK (pt.I)]

(Dinesh Kumar Gupta)
Director (Drawback)

Note:

(1) The principal notification No. 18/2015-Customs, dated the 1st  April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 66/2018-Customs, dated the 26th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 926(E), dated the 26th September, 2018.

(2) The principal notification No. 20/2015-Customs, dated the 1st  April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 66/2018-Customs, dated the 26th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 926(E), dated the 26th September, 2018.

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