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Notification No. 54 / 2009-Customs

New Delhi, dated the 22nd May, 2009

G.S.R.355(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. 39/96-Customs, dated 23rd July, 1996 ,which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.291 (E), dated the 23rd July,1996, namely:-

In the said notification, in the Table, after serial number 32 and the entries relating thereto, the following serial number and entries shall be added, namely:-

(1)	(2)	(3)
“33.	Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purposes of Programme AD of Ministry of Defence	If,- (a) the said goods are imported by authorized works centres of Programme AD, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorised works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Member Secretary, Programme Management Board, Programme AD or Programme Director AD, Defence Research and Development Laboratory, Hyderabad, to the effect that the goods mentioned in the said list are required for the purposes of Programme AD and shall be used only for the Programme AD and that they are not manufactured in India and the said goods mentioned in the said list are authorized by the Ministry of Defence under and for the purposes of programme AD. Explanation. – Nothing contained in this exemption shall have effect on or after the 31 st day of July, 2016.”

[F.No.354/92/ 2009-TRU]

(Unmesh Wagh)
Under Secretary to the Government of India

Note: The principal notification No .39/1996-Customs, dated 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (ii) vide number G.S.R. 291(E) dated the 23rd July, 1996 and was last amended by notification No.124/2008- Customs, dated the 21st November, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide number G.S.R. 184 (E), dated the 21st November, 2008.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .