WHAT IS GST?
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read more[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2012 – Customs (N. T.)
New Delhi, 30th of March, 2012
10 Chaitra, 1934 (SAKA)
S.O…. (E).– In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 101/2004-Customs (N.T.), dated the 31st August, 2004, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 970 (E), dated the 31st August, 2004, namely:-
In the said notification,-
(a) in Annexure-A, after serial number 13 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| Tariff item (HS 2002) | Description of products | Applicable Rule | |
| “13A | 841810 | - Compression-type combined refrigerator-freezers, fitted with separator external doors, household type | Change at 6-digit H.S. level (Change to subheading 854810 from any other subheadings), provided that there is a Local Value Added Content not less than 40%” |
(b) in Annexure-B, after Rule 19, the following shall be inserted, namely:-
“Rule 19A.- (a) The customs authority in the importing party shall accept a certificate of origin in cases where the sales invoice is issued by a business entity located in a third country or by an exporter for the account of the said business entity, provided that the product meets the requirements of these rules.
(b) The exporter of the product shall indicate third country invoicing as well as such information as name, address, and country of the business entity issuing the invoice in box 7 of the certificate of origin.”
[F. No. 456/14/2010-Cus.V]
(Abhinav Gupta)
Under Secretary to the Government of India
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 101/2004–Customs (N.T.), dated the 31st August, 2004, vide number S. O. 970 (E), dated the 31st August, 2004 and was last amended vide Notification No. 131/2004-Customs (N.T.), dated the 24th November, 2004, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 1300 (E) dated the 24th November, 2004.
