Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: due date for vat payment :: VAT Audit :: form 3cd :: VAT RATES :: TDS :: ACCOUNTING STANDARDS :: list of goods taxed at 4% :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARD
 
 
« Latest Circulars »
 RBI announces auction of a 80-Day Government of India Cash Management Bill
  RBI-Auction for Sale (Re-issue) of Government of India Floating Rate Bonds 2024
  RBI releases Handbook of Statistics on Indian States 2016-17
  RBI amends Banking Ombudsman Scheme: Includes Complaints relating to Misselling and Mobile/ Electronic Banking
 RBI releases Handbook of Statistics on Indian States 2016-17
 RBI amends Banking Ombudsman Scheme: Includes Complaints relating to Misselling and Mobile/ Electronic Banking
 Recording of Details of Transactions in Passbook/ Statement of Account
 Exclusion of β€œThe Royal Bank of Scotland N.V.” from the Second Schedule to the Reserve Bank of India Act, 1934
 Monitoring of Foreign Investment under PIS in Indian Companies- Removal from Ban List - FIIs/RPIs : M/s IDFC Limited
 FIIs/FPIs can now invest 24 to 49 per cent under PIS in M/s Satin Creditcare Network Limited
  Bankers & SME Borrowers: The Emerging Mantras (Shri S. S. Mundra, Deputy Governor – June 16, 2017 – at the 3rd Bankers Borrowers Business Summit organized by ASSOCHAM in New Delhi1)

Filling of Bill of Entry in terms of Section 46 - Customs Board's Instructions
February, 23rd 2011

Instruction

 

F. No.401/202/2010-Cus III

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

 

Room No. 253-A, North Block,

22nd February, 2011, New Delhi-110001.     

To

 

       All Chief Commissioner of Customs,

       All Chief Commissioner of Customs & Central Excise,

       All Chief Commissioner of Customs (Prev.),

 

 

Subject: Filling of Bill of Entry in terms of Section 46 of the Customs Act, 1962 reg.

 

 

Sir / Madam,

           

       The undersigned is directed to invite your attention to Notification No.3/89-Customs, dated 09.1.1989, as amended, wherein it was provided that, "Goods intended for display or demonstration at an event" are exempted from the whole of the duty of customs specified in First schedule to the Customs Tariff Act and whole of additional duty of customs specified in Section 3 of the Customs Tariff Act.

 

2.   It has been reported by some Custom Houses that in many cases where imported Goods intended for display or demonstration at an event under Notification No.3/89-Customs, dated 09.1.1989, as amended, no Bill of Entry are filed in those cases.

 

3.         The matter has been examined in the Board. In order to redress the issue, it has been decided that in all cases of importation of goods under Notification No.3/89-Customs, dated 09.1.1989, as amended, a Bill of Entry is required to be filed in terms of section 46 of the Customs Act, 1962, even though no duty is payable under Notification No.3/89-Customs, dated 09.1.1989.

 

Yours faithfully,

 

Internal Circulation:  As usual.

 

                                                                                                            (Vikas)

Under Secretary (Customs-III/VI)

Telefax-011-2309 5532

Fax-011-2309 2173

E-mail-uscusiii@nic.in

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Vision

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions