CUS NTF NO.33/2023 DATE 27/04/2023
Seeks to amend notification Nos. 11/2022-Customs and 12/2022-Customs dated 01.02.2022 with respect to PMP of wearable and hearable devices
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 amendments in the following notifications of the Ministry of Finance (Department of Revenue), specified in Column (2) of the Table below to the extent specified in the corresponding entry in column (3) of the said Table, namely: -
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S.No. |
Notification number and Date |
Amendments |
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(1) |
(2) |
(3) |
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1. |
Notification No. 11/2022-Customs, dated the 1st February, 2022, vide number G.S.R. 85(E), dated the 1st February, 2022. |
In the notification, after the Table, the following proviso shall be inserted, namely:-
“Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5).”; |
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2. |
Notification No. 12/2022-Customs, dated the 1st February, 2022, vide number G.S.R. 86(E), dated the 1st February, 2022. |
In the notification, after the Explanation, the following proviso shall be inserted, namely:-
“Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5).”. |
[F. No. CBIC-190354/300/2021-TRU Section-CBEC]
(Rajeev Ranjan)
Under Secretary
Note:
1. The principal notification No. 11/2022-Customs, dated the 1st February, 2022 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.85(E), dated the 1st February, 2022.
2. The principal notification No. 12/2022-Customs, dated the 1st February, 2022 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.86(E), dated the 1st February, 2022.
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