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The Central Government exempts the basic customs duty on all goods classified under heading 8908 00 00. The exemption applies to ships and other floating structures for breaking up. The notification comes into force on the twenty-fourth day of February, 2023. The exemption expires after the thirty-first day of March, 2025.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NOTIFICATION No. 13/2023-Customs
New Delhi, the $23^{\text{th}}$ February, 2023
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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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. 50/2017-Customs, dated the $30^{\text{th}}$ June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the $30^{\text{th}}$ June, 2017, namely :-
In the said notification, in the Table, after S. No. 555 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| “555A. | 8908 00 00 | All Goods: Provided that nothing contained in this S. No. shall have effect after $31^{\text{st}}$ March, 2025. | Nil | - | -”. |
[F. No. CBIC-190354/16/2023-TRU Section-CBEC]
(Vikram Vijay Wanere) Under Secretary
Note: The principal notification No. 50/2017-Customs, dated the $30^{\text{th}}$ June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the $30^{\text{th}}$ June, 2017 and was last amended vide notification No. 02/2023-Customs, dated the $1^{\text{st}}$ February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 67(E), dated the $1^{\text{st}}$ February, 2023.
