THE CUSTOMS TARIFF ACT 1975 (Notification)
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Notification No. 13/2004 - Customs, Dated, 8th January, 2004

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of Government of India in the Ministry of Finance ( Department of Revenue) No. 137/90-Customs, dated the 20^th March, 1990 , namely:-

In the said notification,-

(a). in the opening paragraph , for the words brackets and figures " in column (2) of the Table" the words ,brackets, figure and letter "in column (2) of the each of TABLE-I and TABLE-II" shall be substituted.;

(b). in the portion beginning with the words " from so much of the duty of Customs " and ending with the words " following conditions, namely:-", for the words and figures " from so much of the duty of Customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 30% ad valorem", the following shall be substituted , namely:-

" from the whole of the duty of Customs leviable thereon under the said First Schedule in respect of goods specified in column (2) of TABLE-I annexed hereto and from so much of the duty of Customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 15% ad valorem in respect of goods specified in column (2) of TABLE-II annexed hereto.";

"Table - I

S. No.	Goods
(1)	(2)
1	Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
2	Washing Machine.
3	Electrical or Liquefied Petroleum Gas Cooking Range
4	Personal Computer(Desk Top Computer)
5	Laptop Computer( Notebook Computer)
6	Domestic refrigerators of capacity up to 300 litres or equivalent

Table - II

S. No.	Goods
(1)	(2)
1	Colour Television or Monochrome Television.
2	Digital Video Disc Player.
3	Video Home Theatre System.
4	Dish Washer.
5	Music System.
6	Air-Coditioner.
7	Domestic refrigerators of capacity above 300 litres or its equivalent.
8	Deep Freezer .
9	Microwave Oven.
10	Video camera or the combination of any such video camera with one or more of the following goods, namely:- (a)Television Receiver; (b)Sound recording or reproducing apparatus; (c)Video reproducing apparatus.
11	Word Processing Machine.
12	Fax Machine.
13	Portable Photocopying Machine.
14	Vessel.
15	Aircraft
16	Cinematographic films of 35 mm and above.
17	Gold or Silver, in any form, other than ornaments."

2. This notification shall come into force on and from the 9^th day of January 2004.

D.S. Garbyal
Under Secretary to the Government of India

Note.- The principal notification No.137/90-Customs, dated the 20^th March, 1990 was published in the Gazette of India vide G.S.R 367(E), dated the 20^th March, 1990 and was last amended vide notification No. 24/2002-Customs,dated the 1^st March,2002[G.S.R.121(E), dated the 1^st March,2002].