Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.
NOTIFICATION NO 08/2013 Central Excise (N.T.), Dated: May 23, 2013
In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rule (1) of rule 3 and rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification No.38/2001-Central Excise (N.T.) dated the 26th June, 2001 [G.S.R. 467 dated 26th June, 2001], namely: -
In the said notification, in the TABLE, after S.No.9 and the entries relating thereto in column (2) and (3), the following shall be inserted, namely:-
(1)
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(2)
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(3)
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“10. | Officers of Customs under whose jurisdiction the godowns and retail outlets of Duty Free Shops at the International Airport are located, namely:-1. Commissioner 2. Commissioner (Appeals) 3. Additional Commissioner 4. Joint Commissioner 5. Assistant Commissioner or Deputy Commissioner 6. Superintendent/Appraiser 7. Examiner/Preventive Officer/Inspector | 1. Commissioner 2. Commissioner (Appeals) 3. Additional Commissioner 4. Joint Commissioner 5. Assistant Commissioner or Deputy Commissioner 6. Superintendent 7. Inspector” |
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