SUMMARY NOTES

BASIC CONCEPTS & DEFINITIONS Sec 2: Definitions

INDIA 2(27) INDIAN CUSTOMS WATER 2(28) IMPORT 2(23)

Includes means

the territorial waters of India the waters extending into the sea up to the limit of Contiguous Zone Of India (i.e., Upto 24 NM)

means
(with its grammatical variations and cognate expressions,)

bringing into India from a place outside India. GARDEN SILK MILKS LTD -1999 - SC Taxable Event When the goods reach the CUSTOMS BARRIER and the bill of entry for home consumption is filed. [India = Land Mass (& not Land Mass + TWI] any goods brought into India from a place outside India goods which have been cleared for home consumption. any owner or any person holding himself out to be the importer. Taking out of India to a place outside India. SUN INDUSTIRES 1988 - SC For holding out completion of export, delivery at ultimate destination is not essential [Goods once crossed TWI --- export shall be held to be complete --- DBK shall be admissible to the assessee] RAJENDRRA DYEING & PRINTING MILLS LTD. 2005 SC [Goods loaded onto the ship --- goods destroyed ship hadnt even crossed TWI --Export cant be said to be complete --- DBK shallnt be admissible to the assessee]

IMPORTED GOODS 2(25)

Means But doesnt include

IMPORTER 2(26) EXPORT 2(18)

Includes means
(with its grammatical variations and cognate expressions,)

EXPORT GOODS 2(19)

Means

any goods which are to be taken out of India to a place outside India

EXPORTER 2(20) CONVEYANCE 2(9)

Includes Means

any owner or any person holding himself out to be the exporter. ---- A Vessel, ---- An Aircraft ---- A Vehicle

and

PERSON IN CHARGE 2(31)

Means

(a) In relation to a vessel ------ the master of the vessel; (b) In relation to an aircraft ----- the commander or pilot-in-charge of the aircraft; (c) In relation to a railway train -- the conductor, guard or other person having the chief direction of the train; (d) In relation to any other conveyance -- the driver or other person-incharge of the conveyance. (a) Vessels, aircrafts and vehicles; (b) Stores; (c) Baggage; (d) Currency and negotiable instruments; and (e) Any other kind of movable property. goods, other than imported goods, transported in a vessel from one port in India to another. any goods the import or export of which is subject to any prohibition ---- under this Act or ---- any other law for the time being in force any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with.

GOODS 2(22)

includes

COASTAL GOODS 2(7) PROHIBITED GOODS 2(33)

Means

Means but does not include

SUMMARY NOTES
CUSTOMS AREA 2(11) Means & includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities (e.g., Customs Warehouse) RULES 2(36) REGULATIONS 2(35) Means means the rules made by the Central Government under Customs Act. the regulations made by the Board [CBEC] Customs Act. the area of A Customs Station [Customs Port (including ICD/CFS) / Airport / land Customs Station]