Similar Mess in Customs
As per Sl. No. 30 of the Table to the Notification No. 39/96-Cus dated 23-7-1996; Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of Air-to-Air Missile System (Project ASTRA) of the Ministry of Defence are exempted from the whole of customs duty. But this was also effective only till 31-8-2012. Now the Government has extended this exemption till28-2-2013, but effective from 19-11.2012. There was no exemption for the period 1-9-2012 to 18.11.2012, simply because somebody in the Board was sleeping!
What if there were any imports during this period when there was no exemption? Litigate till Tribunal!
Notification No., Dated: November 19, 2012