THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Body NOTIFICATION No. 111/2020-Customs (N.T./CAA/DRI),F.No.484/51/2019-(LC). Dated 11th December, 2020

In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 830 (E), dated the 21st November, 1994, namely: -

In the said notification,-

(i) in the opening paragraph, -

(a) in the fourth proviso, for the words "Balat, Kalaichar, Srinagar and Kamalasagar", the words "Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata and Ryngku" shall be substituted;

(b) in the fifth proviso, the words "Nagarkata is appointed as Land Customs Station only for the import of Ginger, Orange and Cardamom and", shall be omitted;

(ii) in the TABLE, -

(a) against serial number 2 relating to land frontier of Bangladesh, in column (4) corresponding to item (23) in column (3), after entry (h), the following entry shall be inserted, namely: -

(1)	(2)	(3)	(4)
			(i) Bholaganj Border Haat at East Khasi Hills district in India to Bholaganj in Companiganj Upzila of Sylhet district in Bangladesh, at zero line between Border Pillar No. 1246/2-S and 1251-MP.

(b) against serial number 2 relating to land frontier of Bangladesh, in column (4) corresponding to item (25) in column (3), after entry (b), the following entry shall be inserted, namely: -

(1)	(2)	(3)	(4)
			(c) Ryngku Border Haat at East Khasi Hills in India to Bagan Bari in Duara Bazar Upzila of Sunamganj district in Bangladesh, at zero line between Border Pillar No. 1227/1-T and 1227/1-S.

(c) against serial number 2 relating to land frontier of Bangladesh, for column (4) corresponding to item (31) in column (3), the following entries shall be substituted, namely: -

(1)	(2)	(3)	(4)
			(a) River line route from Dhulian to Bangladesh via Aurangabad across the Ganges; and (b) The river route as per the Protocol on Inland Water Transit and Trade between India and Bangladesh connecting Dhulian in India to Bangladesh.

(d) against serial number 2 relating to land frontier of Bangladesh, in column (3) after item (57) and the corresponding entry relating thereto in column (4), the following entries in columns (3) and (4) shall respectively be inserted, namely: -

(1)	(2)	(3)	(4)
		(58) Nalikata in South West Khasi Hills district, Meghalaya.	Nalikata Border Haat at South West Khasi Hills district in India to Saydabad in Tahirpur Upzila of Sunamganj district in Bangladesh, at zero line between Border Pillar No.1203/7-S and 1203/8-S.
		(59) Kolaghat in Purba Medinipur district, West Bengal.	The river route as per the Protocol on Inland Water Transit and Trade between India and Bangladesh connecting Kolaghat in India to Bangladesh.
		(60) Jogighopa in Bongaigaon district, Assam.	The river route as per the Protocol on Inland Water Transit and Trade between India and Bangladesh connecting Jogighopa in India to Bangladesh.
		(61) Badarpur in Karimganj district, Assam.	The river route as per the Protocol on Inland Water Transit and Trade between India and Bangladesh connecting Badarpur in India to Bangladesh.

(e) against serial number 6 relating to land frontier of Nepal, in column (4) corresponding to item (10) in column (3), after entry (b), the following entry shall be inserted, namely: -

(1)	(2)	(3)	(4)
			(c) The rail route connecting Jayanagar in India and Kurtha in Nepal.

(Bullo Mamu)

Under Secretary to the Government of India

Note: The principal Notification was published in the Gazette of India, Extraordinary vide number S.O. 830(E), dated the 21st November, 1994 and was last amended vide Notification No. 101/2020-Customs (N.T.), dated the 16th October, 2020, published in the Gazette of India, Extraordinary Part II, Section 3, sub-section (ii) vide number S.O. 3640 (E), dated the 16th October, 2020.