Integrated Guided Missiles fly out of excise exemption – Government again on resurrection – a deadly Notification
As per Sl. No. 14 of the Table to the Notification No. 39/1996-Customs, dated : July 23, 1996, Machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares required for the purposes of Integrated Guided Missile Development Programme (IGMDP) of the Ministry of Defence were exempted till 1.1.2009.
Now the Government has extended it till 31.12.2009, but after a lapse of 61 days. What happens to imports if any that took place between 1.1.2009 and 2.3.2009?
In fact this is not the first time this happened that this notification is resurrected after its death. Last year also the same thing happened. The Notification lapsed on 1.1.2008 and they extended it till 1.1.2009 on 4.2.2008 after a lapse of 34 days. Please see DDT 799 - 07.02.2008.
If your notifications are not kept simple and few in number, it is very difficult to keep track of them and renew them.
Incidentally when this notification was issued, the date of lapse was 1.1.2000 and it had been extended till 2008 –
By Notification No. 11/2000 - Customs, DATED : January 31, 2000, it was extended till 1.1.2002 when it was already dead for 30 days. However the next extension was on time when by Notification No. 130/2001-Customs, DATED: December 24, 2001, it was extended till 1.1.2006 and so was the next extension, when its validity was extended till 1.1.2008 by Notification No. 105/2005- Cus dated 28-12-2005 and then in 2008 they have again resurrected it after 34 days by NOTIFICATION NO. 14/2008- Cus., Dated: February 4, 2008.
And now in 2009, they have again resurrected it after 61 days.
Notification No. ., Dated: March 3, 2009