Zero Duty on ITA Goods Notification Amended Once again with Corrigendum covering LCD whose End Use can be Only in Manufacture of ITA Goods

· Classification Corrected, Corrigendum to have retrospective effect, No exemption if end use is other than ITA Goods

· 24/2005-Customs- Zero Duty under ITA Goods and their manufacture - I – SNos. 29 and 30

[Corrigendum dated 7 April 2022]

G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 57/2021-Customs, dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 906 (E), dated the 29th December, 2021, namely,-

(I) at page number 12, in the Table, in serial number 4, in column (3), in serial number (iv), in the Table, in column (2), in line twenty-two, for “8524 or 90138000”, read “8524”;

(II) at page number 12, in the Table, in serial number 4, in column (3), in serial number (iv), in the Table, in column (3), in line twenty-two, for “Liquid crystal devices”, read “Liquid crystal devices for goods mentioned at S. Nos. 1 to 38A”;

(III) at page number 12, in the Table, in serial number 4, in column (3), in serial number (v), in the Table, in column (2), in lines twenty-six and twenty-seven, for “8529 or 90139000”, read “8529”;

(IV) at page number 12, in the Table, in serial number 4, in column (3), against serial number (v), in the Table, in column (3), in line twenty-six, for “Parts of liquid crystal devices”, read “Parts of liquid crystal devices for goods mentioned at S. Nos. 1 to 38A”.

[F. No. 190354/286/2021-TRU]