Bus Service between India and
Pakistan
Ntfn 04 In exercise of the
powers conferred by sub-
08.01.99 section (1) of section 25 of
the Customs Act,
1962
(52 of 1962), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods specified in column (2) of
the Table below when imported into India from Pakistan or Bangladesh, from
whole of the duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) and whole of the additional duty
leviable under section 3 additional duty, integrated tax and compensation Cess
leviable thereon respectively under sub-sections (5), (7) and (9) of section 3
of the said Customs Tariff Act subject to the
conditions specified in column (3) thereof, namely:- [Amended by 42/30.06.2017]
Table
|
SNo |
Name of goods |
Condition of
exemptions |
|
1. |
Passenger bus |
Provided that- |
|
2. |
Spares, fuel and
consumable for the passenger |
(a) the goods specified in column (2) are
imported bus (ii) under the agreement between India and
Bangladesh for regulation of Bus service between Calcutta and Dhaka;”
(Amended by 36/22.03.99; 02/17.01.06.
The wordings “Amristsar and Lahore and Amritsar and Nankana Sahib” inserted) (b) the passenger bus is re-exported before
the expiry of three months from the
date of its importation into India; (c) the
spares and consumables are imported along with the passenger bus and are
intended for the proper running of the passenger bus or to carry out
necessary repair on the passenger bus during the course of journey and such
spares and consumables, as are not used during the course of the journey, are
re-exported at the time of re-export of the passenger bus; (d) the fuel is contained in the fuel tank of the
passenger bus and such quantity of fuel as is not consumed during the course
of the journey is re-exported at the time of re-export of the passenger bus; Provided further that where the Central Government or
the Commissioner of Customs is satisfied,
that it is necessary in the public interest so to do, it or he may extend the
period of three months mentioned at (b) above by a further period as it or he
may deem fit which shall not exceed a period of three months at a time. |