Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - Effective Rate of Duty


 Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - Effective Rate of Duty

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 89 /2010-Customs

 

 New Delhi, dated the 1st September, 2010

 

G.S.R.   718 (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. 21/2002-Customs, dated the 1st March, 2002 which was published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the 1st March, 2002, namely:-

 

In the said notification, in the Annexure, for condition No. 21B and the entries relating thereto, the following condition shall be substituted, namely :-

 

Condition No.

Conditions

“21B.

If, -

(a) the goods are imported by a manufacturer of cotton made ups or polyester made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Cotton Textile Export Promotion Council or the Synthetic & Rayon Textiles Export Promotion Council as the case may be;

(b) the total value of goods imported shall not exceed 1 per cent of the FOB value of made ups exported during the preceding financial year;

(c) the importer produces a certificate from the Cotton Textile Export Promotion Council or the Synthetic & Rayon Textiles Export Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.

 

[F.No. 354/138/2010.-TRU]

 

 

(Prashant Kumar)

Under Secretary to the Government of India

 

Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.118(E), dated the 1st March, 2002 and was last amended by notification No. 80/2010-Customs, dated the 10th August, 2010 published vide number G.S.R. 665(E), dated the 10th August, 2010.

 

 

 
Notification No : Notification No. 89 /2010-Customs



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
13 November 2026
Charted Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA Final

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details