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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 05/2021 Customs New Delhi, the 1st February, 2021 G.S.R. ..(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, Ministry of Finance (Department of
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FAQ :
The purpose of this notification is to further amend Notification No. 24/2005-Customs dated 1st March, 2005, to clarify the scope of exemption under entry S.No. 13S.
The notification clarifies that 'Multiple Input/Multiple Output (MIMO) products' and 'Long Term Evolution (LTE) products' are now included under the exemption at S.No. 13S.
This notification shall come into force on 2nd February, 2021.
The original notification being amended is Notification No. 24/2005-Customs, dated the 1st March, 2005.
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Notification No : 05/2021 – CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs05-2021.pdf