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The Central Government amends notification No. 104/94-Customs to add an explanation for imported containers. A device such as a tag, tracking device or data logger affixed on the container at the time of import receives exemption from the duty of customs and the integrated tax. This exemption applies under the same terms that are available to the container under the principal notification.
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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. 14/2023-Customs
New Delhi, the 28th 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), the Central Government, 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. 104/94-Customs, dated the $16^{\text{th}}$ March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 319(E), dated the $16^{\text{th}}$ March, 1994, namely:-
In the said notification, after the Second proviso, the following Explanation shall be inserted, namely: -
"Explanation.- A device such as tag, tracking device or data logger already affixed on the container at the time of import shall also be eligible for exemption from the duty of customs and the integrated tax as is available to the said container under this notification.".
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN) Under Secretary
Note:The principal notification No. 104/94-Customs, dated the $16^{\text{th}}$ March, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 319(E), dated the $16^{\text{th}}$ March, 1994 and was last amended, vide notification No. 43/2017-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. 778(E), dated the $30^{\text{th}}$ June, 2017.
