November 22, 2006

Notification No. 115 /2006-Customs (N.T.)

 G.S.R. (E). - In exercise of the powers conferred by sub-section (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section 3 of section 94 of the Finance Act,1994 (32 of 1994) and in pursuance of  rule 3, 4 and 5  of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.81/2006-CUSTOMS (N.T.), dated the  13^th July, 2006 (hereinafter referred  to as  the  said  notification), with effect from 15^th day of July, 2006, namely:-

(1)        In the said notification, after paragraph 2 under the heading    “Conditions”, the following paragraph shall be inserted, namely: -

“2A.     Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.”.

(2)        In the   Schedule to the said notification, -

(a)        In Chapter 61, for the tariff items and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-