GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2021 – 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 Revenue), No. 57/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 798 (E), dated the 30th June, 2017, namely:-
1. In the said notification, in the TABLE, -
(i) against S.No. 6A ,-
(a) in column (3), in the proviso, after item (v), the following item shall be inserted, namely: -
“(vi) metal shield”;
(b) in column (4), for the entries at both the places, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(ii) against S.No. 6B,-
(a) in column (3), after item (b), the following proviso shall be inserted, namely: -
“Provided that nothing contained in the entries mentioned at items (a) and (b) shall apply to the “camera lens”;
Please refer to the attached file for full notification.
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Notification No : 03/2021 – CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs03-2021.pdf