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specify new duty structure on dredgers imported for dredging operations in India proportional to their period of stay.
April, 05th 2012

                                  GOVERNMENT OF INDIA
                                   MINISTRY OF FINANCE
                                (DEPARTMENT OF REVENUE)

                                                             New Delhi, the 17th March, 2012
                                Notification No. 20/2012-Customs

       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), read with sub-section (1) of section 3 of the Customs
Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts dredgers falling under heading 8905 10 00 of the
First Schedule to the said Customs Tariff Act, when imported into India, -
       (a) from the whole of the duty of customs leviable thereon under the said First
           Schedule; and
       (b) from that portion of the additional duty of customs leviable thereon under sub-
           section (1) of section 3 of the said Customs Tariff Act, as is in excess of one
           hundred twentieth part of the applicable duty for each month or part thereof for
           which the dredger has been granted a licence by the Director General of Shipping
           for stay in India.

Explanation.- For the purposes of this notification, "applicable duty" shall mean the
additional duty leviable under sub-section (1) of section 3 of the said Customs Tariff Act read
with relevant notification for the time being in force issued under sub-section (1) of section
25 of the said Customs Act.


                                                                         (Raj Kumar Digvijay)
                                                   Under Secretary to the Government of India

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