Classification of artware – Government amends a dead notification
Government has amended Notification No. , dated the 2nd May, 2005 regarding drawback rates. A new General Notes 2A is added, with effect from 5th day of May 2005 to 14th day of July 2006.
“2A. Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.”.
But this Notification No. 36/2005 was superseded by Notification No. , dated 13-7-2006. Now government is amending the superseded notification. Can the government amend a superseded notification? The view all these days was that only Parliament has power of retrospective legislation; now it appears the Board has also such powers.
Incidentally the Board’s Note to the Notifications states, “The principal notification No. was published in the Gazette of India vide number G.S.R.267(E), dated the 2 nd May, 2005 and was last amended vide notification No., dated the 18 th November, 2005 vide number G.S.R. 675(E), dated the 18 th November, 2005.”
Actually after the last amendment mentioned by the Board there was another amendment NOTIFICATION NO. 79/2006-CUSTOMS (N.T.), Dated: July 11, 2006. Incidentally this Notification 79/2006 was signed by the same Deputy Secretary who signed this latest notification.
Obviously the Board does not have an updated copy of its own notification. The Board has two options
1. Keep the notifications updated in its files. or
2. Have a look at our CD TIOL’s XCuSE for the amendments.
NOTIFICATION NO. , Dated: November 22,2006