In exercise of the powers conferred by sub-section (T) of section 25 of the Customs Act. 1962 (52 of 19621 and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act. 1975 (51 of 19751 as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-
(a) 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 standard rate specified in the corresponding entry in column (4) of the said Table;
(b) from so much of the additional duty leviable thereon under sub-section (T) of section 3 of the said Customs Tariff Act 1975 (51 of 19751 as is in excess of the additional duty rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:
Table
0805 50 00,
0806 10 00
0808 30 00
or 0808 40 00
Explanation.- The expression "Vegetable oil" means-
(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and
(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.
Provided that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding two months, from the date of filing of bill of entry or the date of entry inwards, whichever is later.
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.
(i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and
(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.
2515 12 10,
2515 12 20,
2515 12 90,
2516 11 00,
2516 12 00
(i) Rough Marble and Travertine blocks;
(ii) Marble slabs
(A) (1) Aluminous cement
(2) Silicon metal (99%)
(3) Micro/fumed silica
(4) Brown fused alumina
(5) Sintered/tabular alumina
(6) Fused zirconia
(7) Sodium hexameta phosphate
(8) Silicon carbide
(9) Boron carbide
(10) Reactive alumina
(11) Fused silica; and
(i) IFO 180 CST;
(ii) IFO 380 CST.
Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI 1448 (P- 31 )-1968 and is ordinarily used as an illuminant in oil burning lamps.
Explanation.- For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit.
(i) Bio-based asphalt sealer and preservation agent;
(ii) Millings remover and crack filler;
(iii) Asphalt remover and corrosion protectant;
(iv) Sprayer system for bio-based asphalt
(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;
(b) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;
(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) vinyl polymer
(i) Plastic ELISA plates;
(ii) Deactivated positive control sera against human and animal diseases;
(iii) Enzyme horse raddish peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animalanti-human immunoglobins;
(vii) Protein A or Protein A Gold Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled human anti-HIV reagent
(x) Enzyme conjugates of antibodies or antigens or Protein A;
(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;
(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;
(xiii) Stabilizers for the Enzyme conjugate;
(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;
(c) Wax items for candle holder / votive / cup;
(d) Chemicals / lacquer required for improved finish of export product;
(e) Motifs for attachment on export product;
(f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware ;
(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;
(h) Wood polish materials ; and
(i) Poly films used for shrink wrapping and cling - wrapping of artwares
(j) Wooden biscuit (splings-joining accessory for wooder board);
(k) Decorative paper for lamp shade;
(I) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;
(m) Prints for photo frames
(n) Animal hair materials for brushes;
(o) Copper adhesive tape 1/2" or less;
(p) adhesive copper foil1/8" to 1;
(q) Patina and patina bronze;
(r) Analog clock movement;
(s) Hardware brass and metal fittings for furniture;
(t) Handles/blades for cutlery;
(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;
(v) Air and electric operated screw driver with hose and couplings;
(w)Tool bits, for motorizer and screw driver;
(x) Glue applicator;
(y) Moisture measuring tools;
(z) Air operated guns and,tools for inserting fasteners for brads, flexi-points, pins staples, nails and hinges;
(za) Power operated mitre saw;
(i) EVA resin;
(ii) EVA masterbatch;
(iii) Poly ethylene terephthalate (PET) film;
(iv) Poly vinyl fluoride (PVF);
(v) Poly vinyl di-fluoride (PVDF);
(vi) Adhesive resin; and
(vii) Adhesive hardner
(i) Hydroxy ethyl starch,
(ii) Dextran
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
or 3823 70
(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);
(ii) Neodymium Magnet (before Magnetization)
(ii) Copper wire
(i) Low density polyethylene (LDPE),
(ii) Linear low density polyethylene (LLDPE),
(iii) High density polyethylene (HDPE),
(iv) Linear medium density polyethylene (LMDPE),
(v) Linear high density polyethylene (LHDPE)
(i) adult diapers;
4001 29
Explanation. - For removal of doubts, it is clarified that the quantity of goods already cleared under S. No. 491A of notification No. 21/2002-Customs dated the 1st March, 2012, up to the date of its supersession, shall be included in computing the aggregate quantity.
i. paper and paperboard;
ii. newsprint.
(i) in strips or rolls of a width not less than 34.92 cm; or (ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side
(i) Information Technology software, and
(ii) Document of title conveying the right to use Information Technology software.
Explanation.- "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.
'4901 99 00
(b) Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays
(i) 213[Fusible and non-fusible] embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(I) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord stopper
(s) Toggles
(t) Polywadding materials
(u) Stud;
(v) Elastic cloth and elastic band;
(w) Quilted wadding materials;
(x) Beads for embroidery
(y) sample fabric of total length upto 244[1000] metre imported during one financial year;
(z) printed bags
(za) Knitted ribs;
(zb) anti-theft devices like labels, tags and sensors. (zc) bobbin elastic;
(zd) textile flowers;
(ze) water soluble lining, poly pouch, high density sticker, heat transfer sticker;
(zf) anglets on draw strings-hooded jacket;
(zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra;
(zh) hook and bar, extra button covers-plain, ribbons, waist bands, shooter pin, O Ring, thermo strips and metal clip;
(zi) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring & slider and rings.
(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers
(c) Velcro Hook, Velcro tapes and Loop tape;
(d) Elastic Tape, adhesive tape and reinforcement tape;
(e) Stamping foil;
(f) Sewing Thread;
(g) Locks including magnetic locks;
(h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps
(i) Glove Liners;
(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe finishes in any form;
(I) Lining, interlining and reinforcement materials;
(m) Insoles or mid-soles and sheets therefore;
(n) Shanks and welts;
(o)Toe Caps and toe puffs and counters or Thermoplastic sheets;
(P) Synthetic or polymeric foam;
(q) Packaging boxes/ envelops/ pouches of all types;
(r) Ribs
(s) adhesives;
(t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;
(u) heels;
(v) leather board;
(w) saddle tree;
(x) nylon mesh
(y) Fittings, snaps of metals or alloys;
(z) Metal fittings / embellishments, webbing of any material for making harness and saddlery items;
(za) Stirrup of any material and stirrup bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddlery items;
(zc) Beading material synthetic/leather/fabric;
(zd) Chatons / stones / beads / crystals as decorative items;
(ze) Shoe laces;
(zf) Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering soles and insoles;
(zh) Artificial fur and alarm tag;
(zi) Buckle;
(zj) Plastic clear sheets;
(zk) Magnets for use in leather goods;
(zl) Inlay cards;
(zm) Synthetic material/synthetic leather;
(zn) Reflective tapes/ Fashion tapes;
(zo) Micropak labels and Polyethylene Sheets;
(zp) Protective steel toe cap and steel Mid sole
(b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and edgeband tape;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto 500 Meters imported during one financial year
(k) Embroidery threads
(l) Sewing threads
(m) Poly wadding materials
(n) Quilted wadding materials
(o) Printed bags
(p) Fusible embroidery motifs or prints
(q) Anti-theft devices like labels, tags and sensors
(r) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings
(1) Graphite Felt or graphite pack for growing silicon ingots;
(2) Thin steel wire used in wire saw for slicing of silicon wafers
6802 21 20,
6802 21 90,
6802 23 10,
6802 23 90,
6802 29 00,
6802 91 00,
6802 92 00,
6802 93 00
6802 21 10,
6802 92 00
Explanation. - For the purposes of this entry, "gold findings" means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place.
(i) goods mentioned against serial numbers 331,332, 333, 333A, 333B and 334;
(ii) seconds and defectives of goods falling under Chapter 72
for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00
(i) Cricket bat and hockey stick splice joining machine
(ii) Rugby ball or soccer ball stitching machine
(iii) Moulds for soccer ball, basketball and volley ball
(i) Marine seawater pumps with fibre impellers,
(ii) Automatic fish/prawn feeder
(i) Delhi MRTS Project Phase-I; and
(ii) Specified corridors of Delhi MRTS Project Phase-ll, comprising of the following, namely:-
(a) Vishwavidyalaya- Jahangirpuri;
(b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);
(c) Shahdara- Dilshad Garden;
(d) Indraprastha-New Ashok Nagar;
(e) Yamuna Bank-Anand Vihar-lnter State Bus Terminus; and
(f) Kirti Nagar-Mundka(along with operational Link to Sahadara-Rithala corridor)
(a) Populated printed circuit boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90;
(b) Transformers falling under tariff item 8504 31 00;
(c) All goods falling under subheading 8504 90;
(d) SMF Battery falling under tariff item 8507 20 00;
(e) Enamelled copper wire falling under heading 8544
(a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis,
(b) petroleum operations undertaken under specified contracts
(c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy
(d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP)
(e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy
(a) Vacuum tube solar collectors, concentrating solar collectors, plastic collectors or Stirling engines, for manufacture of solar energy equipment;
(b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors
(a) Special bearings,
(b) Gear box,
(c) Yaw components,
(d) Wind turbine controllers, and
(e) Parts of the goods specified at (a) to (d)
(a) blades for rotor of wind operated electricity generators, or
(b) parts, sub-parts of such blades
(a) the substitution of ozone depleting substances (ODS);
(b) the setting up of new capacity with non - ODS technology.
Explanation.- "Goods" , for the purpose of this entry means goods which are designed exclusively for non-ODS technology
(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above
(1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;
(2) Parts of the kits specified at (1)
(i) Palladium
(ii) Platinum
(iii) Rhodium
(iv) Raw Substrate (ceramic)
(v) Washcoated Substrate (ceramic)
(vi) Raw Substrate (metal)
(vii) Washcoated Substrate (metal)
(viii) Noble Metal Solution
(ix) Noble Metal Compounds
(x) Stainless Steel wire cloth stripe (falling under CTH 7314 14 10)
(xi) Wash Coat (falling under CTH 3824 99 90)
Notwithstanding anything contained in List17, the exemption shall not apply to the following goods falling under 8517, namely:-
(a) Soft switches and Voice over Internet Protocol (VoIP) equipment namely VoIP phones, media gateways, gateway controllers and session border controllers;
(b) Optical Transport equipment; combination of one or more of Packet Optical Transport P rod u ct/S witch (POTP/POTS), Optical Transport Network(OTN) products, and IP Radios;
(c) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;
(d) Multiple Input / Multiple Output (MIMO)
(2) Parts, for manufacture of the goods at (1)
(i) Photographic cameras;
(ii) cinematographic cameras;
(iii) digital cameras; and
(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras
(i) Personal computers including lap top personal computers;
(ii) typewriters; and
(iii) fax machines
(A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour
(i) overhead conveyor gripper;
(ii) stacker;
(iii) wrapper;
(iv) labeller;
(v) strapper;
(vi) inserters;
(vii) delivery conveyors
(i) Fully automatic sachet packaging machinery or equipment or plant, its spares;
(ii) Plant or machinery or equipment, related spares and consumables from the manufacture of CWBN paper and other security paper;
(iii) Plant or machinery or equipment, related spares and consumables for printing of banknotes;
(iv) Photogravure printing machine with embossing or de-bossing facility;
(v) Plant or machinery or equipment, its spares and consumables for manufacture of e- passport;
(vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes.
(i) plant or machinery or equipment, related spares and consumables imported by or on behalf of BNPMIPL, for setting up of a Bank Note Paper Mill project to manufacture Cylinder Mould Vat Made Watermarked Banknote (CWBN) paper and other security paper at Mysore, Karnataka; and
(ii) Plant or machinery or equipment, related spares and consumables for online inspection of pulp.
(1) Automatic Chain Making machine,
(2) chain twisting machine,
(3) Spiral making machine,
(4) Rolling machine (combined Profile Groovers/Strip Making)
(5) and Automatic Investing Machine/casting Machine.
(i) Pick up assembly
(ii) Digital signature procession integrated circuit
(iii) DC motor
(iv) LDO voltage regulator
(i) Paddy transplanter;
(ii) Laser land leveller;
(iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
(v) Straw or fodder balers;
(vi) Cotton picker;
(vii) Track used for manufacture of track type combine harvesters;
(viii) Sugarcane planter;
(ix) Root or tuber crop harvesting machines;
(x) Rotary tiller/weeder
(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, - (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or
(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or
(iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology;
(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.
(3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology]
(2) Telephoto transmission and reception system or equipment
heading 84.71
Sensing Centre (NRSC), Hyderabad
(i) Tuner
(ii) RF modulator
(iii) Remote control unit
(iv) SMPS power board
(v) IR module;
(i) parts, components and accessories excluding charger or adapter, battery, wired Headsets for fhg manufacture of mobile handsets;
(ii) sub-parts for the manufacture of items mentioned at (i) above;
(iii) parts or components for the manufacture of pc connectivity cables, Memory cards and hands-free headphones of mobile handsets; and
(iv) Sub-parts for the manufacture of items mentioned at (iii) above.
Explanation. - For the purposes of this entry, mobile handsets include cellular phones.
(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above.
(b) Sub-parts for use in manufacture of items mentioned at (a) above
(b) Sub-parts for use in manufacture of items mentioned at (a) above.
(b) sub-parts for use in manufacture of items mentioned at (a) above.
(i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00];
(ii) Broadband modem [tariff item 8517 62 30];
(iii) Router [tariff item 8517 69 30];
(iv) Set-top box for gaining access to internet [tariff item 8517 69 60];
(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90];
(vi) CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00];
(b) Sub-parts for use in the manufacture of the parts or components in item (a) above.
(i) Open cell (15.6" and above);
(ii) Plate diffuser;
(iii) Film diffuser;
(iv) Reflector sheet;
(v) Film, top;
(vi) Film, middle;
(vii) Film, bottom;
(viii) BAR, LED;
(ix) Cushion /Gasket;
(x) Bezzal;
(xi) Back cover sheet
(xii) Black Light Unit Module
(1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller
(iv) AC or DC Motor Controller;
(v) Engine for xEV (hybrid electric vehicle);]
(vi) Transaxle for HV ( split power device);
(vii) Power Control unit ( inverter, AC/DC converter, condenser);
(viii) Control ECU for HV, Generator;
(ix) Brake system for recovering;
(x) Energy Monitor;
(xi) Electric Compressor
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
(a) for manufacture of aircraft falling under heading 88.02;
(b) for manufacture of parts of aircraft at (a)
(i) aircraft falling under heading 8802;or
(ii) components or parts, including engine, of aircrafts of heading 8802, by the units engaged in such activities.
(a) Satellites and payloads;
(b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads
(c) Ground equipment brought for testing of (a)
Explanation. - For the purpose of this entry,- Ocean going vesselsll includes-
(a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines;
(c) tugs, dredgers, fire- floats and salvage ships; and
(d) oil rigs, drilling ships and jack-up rigs.
Explanation:- Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015.
(i) the unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and
(ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification.
9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or
9022 90 30
(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs
(i). Battery;
(ii). Titanium;
(iii). Palladium wire;
(iv). Eutectic Wire ;
(v). Silicone Resins and Silicone Rubbers;
(vi). Solder Paste;
(vii). Reed Switch;
(viii). Diodes;
(ix). Transistors;
(x). Capacitors;
(xi). Controllers;
(xii). Coils(steel) ;
(xiii). Tubing (silicone).
(b) Equipment required for installation of (a)
(i) Asphalt resurfacer;
(ii) Acrylic resurfacer;
(iii) Cushion coat;
(iv) Acrylic colour concentrate;
(v) Acrylic marking paint; and
(vi) Polytan in powder or granule form
(ii) Water-skis, surf-boards, sailboards and other water-sport equipment
(a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or
(b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or
(c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or
(d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c)
Explanation - For the purposes of this entry, Mega Power Project means a project as defined in S. No 507
Explanation.- For the purposes of this entry, "Drinking Water Supply Project" includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.
Explanation- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with regasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol
(a) Nylon gut
(b) PU or nylon grip sheets for hockey sticks
(c) Butyl bladders for inflatable balls
(d) Willow clefts, ashwood or beechwood
(e) Cork bottoms
(f) 100[PVC / Synthetic Rubber bladder for inflatable balls]
(g) Manau cane
(h) Table tennis rubber
(i) Table tennis bat handles
(j) Table tennis blade
(k) TPU /PU leather cloth or TPU / PU laminated with cotton, for inflatable balls
(I) Extra tec (cricket bat facing tape);
(m) Resin hardener TTP-33S and release paper for composite hockey sticks;
(n) Table tennis glue;
(o) Evazote foam for protective equipments e.g. leg guards, thigh guards;
(p) plywood for carrom board
(q) PVC leather cloth for inflatable balls or sports gloves (r) Latex foam for shin guard or goal keeper gloves or other sports gloves
(s) PEVA / EVA foil for shin guard or sports gloves
(t) Stitching thread for inflatable balls or sports gloves
(u) Printing ink for inflatable balls or sports gloves
Provided that nothing contained in this notification shall apply to -
(a) Omitted
(ab) Omitted
(ac) Omitted
(ad) Omitted
(ae) the goods specified against serial no. 18 A of the said Table on or after the first day of November, 2016";
(af) Omitted
(ag) the goods specified against serial number 39 A of the said Table on or after the first day of October 2017;
(b) Omitted
(ba) the goods specified against serial no. 104A of the said Table on or after the first day of April, 2013.]
(bb) the goods specified against serial number 104B of the said Table on or after the first day of October, 2013]
(be) the goods specified against serial number 104D of the said Table on or after the 245[ist day of April, 2015];
(bc) the goods specified against serial nos. 100A and 104C of the said Table on or after the 1st day of October, 2013
(bd) Omitted
(c) Omitted
(ca) the goods specified against serial number 139B of the said Table on or after the 1st day of April 2017;
(d) the goods specified against serial no. 251 of the said Table on or after the 16th day of January, 2013;
(dd) the goods specified against serial no. 284A of the said Table on or after the first day of January, 2017;
(e) the goods specified against serial no. 384 of the said Table on or after the 1st day of April, 2014;
(f) the goods specified against serial no.385 of the said Table on or after the 1st day of April,2014;
(g) Omitted
(h) Omitted
(i) the goods specified against serial no. 506(i) of the said Table on or after the 1st day of April, 2015;
(j) the goods specified against serial no. 394A of the said Table on or after the 1st day of January, 2015
(k) the goods specified against serial number 8 of the said Table upto and inclusive of the 484[ 31st day of March, 2017
(I) the goods specified against serial no. 78 A of the said Table on or after the 536[ 1st day of July , 2017.
Explanation.-(I) For the purposes of this notification, the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified;
(II) For the removal of doubts,-
(a) "-" appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force.
(b) "-" appearing in column (5) means additional duty equal to duty of excise leviable on the goods as per the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any other notifications issued under subsection (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), for the time being in force.
ANNEXURE
Explanation.- For the purpose of this notification-
(i) "sugar factory" shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;
(ii) "sugar refinery" means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar".
(b) If imported by any person other than at (a) above: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose;
(ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and
(iii)in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.";
Explanation,- For the purpose of this notification,-
(i) bulk consumer is a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale.
(ii) the said certificate shall be issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and
(iii) "Chartered Accountant" shall have the same meaning as assigned to it in clause (b) of subsection (1) of section 2 of the Chartered Accountant Act, 1949.
(a) the goods are imported by an exporter of sea-food products for use in processing sea- food products for export and the said exporter is registered with the Marine Products Export Development Authority;
(b) the total value of the goods imported shall not exceed 1% of the FOB value of exports of seafood products exported during the preceding financial year; and
(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year.
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and
(b) the importer produces a certificate from the jurisdictional Specified Officer of the SEZ unit certifying that the quantity of LNG for which exemption is being claimed has actually been consumed in terms of equivalent quantity by the SEZ unit for the purposes of authorised operations during the preceding month.
(b) the importer produces a certificate from the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the place of export certifying that the quantity of LNG for which exemption is being claimed has actually been exported in terms of equivalent quantity by Gas Authority of India Limited (GAIL) to Pakistan during the preceding month under a contract entered into by GAIL for supply of re-gasified LNG to Pakistan based on import of LNG into India.
(a) the goods are imported by-
(i) the Ministry of Surface Transport, or
(ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory; or
(iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory;
(b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation: Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject to the condition that the concerned Ministry, Authority, Department or Corporation referred to in condition (a) above certifies that said goods in the project, for which duty free import was allowed, are no longer required for the project.
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are life saving drugs or medicines; and
(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.
Form
Certificate No .......... of.............. (year)
Certified that the drug / medicine ................... (name of the drug / medicine) being imported by.......................... is a life saving drug / medicine and exemption from the payment of customs duty is recommended. This certificate shall be valid for one or more imports within the period of one year from the date of its issue.
Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon.
(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy, Government of India, to the effect that the imported goods (in respect of description, quantity and technical specifications) are required for the manufacture of laser and laser based instrumentation; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation.
(a) the goods are imported,-
(i) by a manufacturer of handicrafts;
(ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or
(iii) on behalf of the said manufacturer or merchant exporter by the Export Promotion Council for Handicrafts, for use in the manufacture of handicrafts for export by the said manufacturers or as the case may be, the merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicrafts; (b) the value of the goods imported does not exceed 5 per cent of the FOB value of handicrafts exported during the preceding financial year; and
(c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year
(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Electronics and Information Technology (DeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and
(b) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,-
(i) he shall use the imported goods for the purpose specified; and
(ii) in case he fails to comply with item (i), he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
(i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No.6[75.] Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in Condition No.6[75.]
(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or
(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;
(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes
(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the imported goods shall be used for the specified purpose only; and
b. he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification.
Explanation. - The expressions, "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. [76 or 77.]
If (a) the goods are imported
(i) by a manufacturer of textile garments or leather garments; or
(ii) by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments, for use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports], or as the case may be, Handloom Export Promotion Council: and
(aa) the entitlement certificate issued by respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant- exporter in case the goods are exported by a merchant exporter.;
(b) the total value of goods imported shall not exceed 5 percent of the FOB value of textile garments (other than handloom garments) or 3 percent of the FOB value of leather garments], or 5 percent of the FOB Value of handloom garments exported during the preceding financial year; however, the value of lining and inter-lining materials imported shall not exceed 2 percent of the said FOB value.
(c) the importer produces a certificate from the Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports , as the case may be, or Handloom Export Promotion Council, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the importer produces a certificate from Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports , as the case may be, or Handloom Export Promotion Council, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and
(e) there is a doubt as to the usability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use;
(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and
(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.
Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).
(a) The importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of the importation; and
(b) The importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used.
(a) The goods are imported by a manufacturer of leather footwear or synthetic footwear or other leather products, for use in manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Council for Leather Exports;
(b) The total value of goods imported shall not exceed 5% of the FOB value of leather footwear or synthetic footwear or other leather products, exported during the preceding financial-year;
(c) The importer produces a certificate from the Council for Leather Exports, certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.
(a) the goods are imported by a manufacturer of handloom made ups or cotton made-ups or man-made made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council as the case may be;
(b) the total value of goods imported shall not exceed 5 percent of the FOB value of handloom made ups or 1 percent of the FOB value of cotton made ups or man-made made ups as the case may be, exported during the preceding financial year;
(C) the importer produces a certificate from the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.
(a) the goods are imported by a:-
(i) manufacturer of textile garments; or
(ii) merchant exporter tied up with supporting manufacturer of textile garments, for use in the manufacture of textile garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant exporter is registered with the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council ;
(b) the entitlement certificate issued by the respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant exporter in case the goods are exported by a merchant exporter;
(c) the total value of goods imported shall not exceed one per cent, of the Free on Board (FOB) value of textile garments exported during the preceding financial year;
Provided that total value of goods imported in the remaining part of the financial year 2015-16 shall not exceed one-twelfth of one per cent, of the FOB value of textile garments exported during the financial year 2014-15.
(d) the importer produces a certificate from the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council ], as the case may be, certifying the value of exports made during the financial year mentioned in clause (c) above, and that the fabrics under import are not manufactured in India, and also the value and quantity of goods already imported under this notification during the current financial year.
(a) the total value of goods imported shall not exceed 1 per cent of the FOB value of exports of carpets during the preceding financial year;
(b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports made during the preceding financial year, mentioned in condition(a), and also the value and quantity of goods already imported under this notification during the current financial year.
(1) in all cases [excluding the case of the goods at item No. 9 of List 9], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that-
(a) the imported goods shall be used in the leather industry, or as the case may be, for the manufacture of leather chemicals to be used in the leather industry;
(b) he shall maintain an account of the imported goods, received and consumed in the place of manufacture for the above purpose, in the manner specified by the said Deputy Commissioner or the Assistant Commissioner;
(c) he shall, within three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the goods, to the effect that the said goods have been used for the aforesaid purpose; and
(d) he shall pay, in the event of his failure to comply with the conditions above, an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).
(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;
(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;
(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;
(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and
(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.
1.
(a) the duty is paid in convertible foreign currency;
(b) the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram and the quantity of silver under Sr. No. 322 does not exceed ten kilograms per eligible passenger; and] 2. the gold or silver is,-
(a) carried by the eligible passenger at the time of his arrival in India, or
(b) imported by him within fifteen days of his arrival in India, or
(c) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;
Provided such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.
Explanation.- For the purposes of this notification, "eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits.
(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and
(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India.
Explanation - On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of-
(i) the toll smelting or toll processing costs, as the case may be, that is to say,-
(a) labour charges;
(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and
(c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and
(ii) the insurance and freight charges, both ways.
(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to-
(i) the aggregate of-
(a) labour charges for such repair;
(b) cost of materials used in such repair;
(c) any other charges paid by the importer for repair of such dies; and
(a) the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be.
(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project;
(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-ll; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
(a) the goods are imported by,-
(i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the "licensee") or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be;
(b) where the importer,-
(i) is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licences referred to in that sub-clause;
(ii) is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-
(1) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for
A. petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause, or
B. petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; and
(2) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by such Foreign Company or Companies;
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for :-
(1) petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or
(2) petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause and containing, the name of such sub-contractor, or
(3) petroleum operations or coal bed methane operations, as the case may be, referred to in subclause (iii) of clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be;and
(iv) a certificate, in the case of :-
(1) a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be; or
(2) a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies;
(d) where the goods so imported by the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:-
(1) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the licensee or another licensee or a subcontractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the "transferee") and that the said goods are required for petroleum operations to be undertaken under :-
(I) petroleum exploration or mining leases referred to in sub-clause (i) of clause (a), or
(II) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or
(III) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a)
(2) undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor;
(3) a certificate, -
(I) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be;
(II) in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be:
Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.
(e) where the goods so imported are sought to be disposed of, the importer or the transferee, as the case may be, may pay the duty of customs which would have been payable but for the exemption contained herein, on the depreciated value of such goods subject to the condition that the importer or the transferee, as the case may be, produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., subject to the maximum of 70 per cent.
(a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and
(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.
(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-
(i) in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation;
(ii) in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and
(iii) in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and
(i) he shall use the goods for the specified purpose; and
(ii) in case he fails to comply with sub-condition (i), he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
(a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and
(b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.
(i) certifies that the scheme for renovation or modernization as the case may be, of the fertilizer plant has been granted techno-economic clearance by the said Department;
(ii) recommends, in each case, the grant of exemption under this notification to,-
(a) Machinery, instruments, apparatus and appliances, as well as components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and
(b) spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for such scheme; and
(iii)certifies in each case, that the said goods are, or will be, required for the purposes specified above;
(2) the value of import of the goods specified in sub-clause (b) of clause (ii) of sub-condition (1) shall not exceed 10% of the value of imported goods specified in sub-clause (a) of the said clause;
(3) if the importer furnishes an undertaking to the Joint Commissioner of customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purposes specified above and in the event of his failure to use the goods for such purposes, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
(i) in the case of a power plant (except a nuclear power plant),-
(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies that the scheme for renovation or modernization, as the case may be, of such power plant, has been approved and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;
(ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernization as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and (iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for the renovation or modernization of the said power generation plant, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
(a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods;
(b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and recommends the grant of this exemption to the imported goods;
(c) in the case of power generation plants (except those specified above),-
(i) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;
(ii) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the purpose specified above and in the event of his failure to use the goods for the purpose specified, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in is possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise, and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation; and
(c) the goods imported are not transferred or sold for a period of seven years from the date of installation;
(ii) If, -
(a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent, of the FOB value of exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the factory of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of installation.
(a) the goods are imported for Research and Development purpose;
(b) the total value of goods imported does not exceed one percent of the FOB value of exports made during the preceding financial year;
(d) the imported goods are installed in the said Research and Development wing of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or deputy Commissioner of customs, as the case may be, at the port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of installation;
(A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognized by the State Government; or
(B) imported by a person other than a State Fisheries Corporation or any Fisheries Co-operative Federation recognized by the State Government concerned,-
(i) the importer produces a certificate, from an officer not below the rank of a Deputy Secretary of the Department concerned with fisheries in the State Government, to the effect that the spares are being imported with outboard motors meant for fitment to boats which are exclusively used for fishing operations and that such spares are for the purpose of maintenance of the said outboard motors and recommending the grant of the concession; and
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation to the effect that -
(a) the said spares shall be used for the purpose specified above; and (b) he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation.
(1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said spinnerettes were equal to-
(i) the cost of such exchange, that is to say, the aggregate of-
(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and
(c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and
ii) the insurance and freight charges, both ways.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to-
(b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and
(c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and
(a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India;
(b) no drawback of duty was paid on their exportation from India;
(c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession;
(d) the goods are re-imported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and
(e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India.
(a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees;
(b) the total value of the parts imported under this exemption does not exceed Rs. 1,000;
(c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption.
Explanation.- "Licensed amateur radio operator" means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885).
(a) the imported goods shall be used for the specified purposes and shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation; and
(b) in the event of failure to comply with (a) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
(1) the goods are imported for being tested in -
(a) Defence Research and Development Organisation (DRDO) laboratories;
(b) lndian Institutes of Technology;
(c) Council for Scientific and Industrial Research (CSIR) laboratories;
(d) Central Power Research Institute, Bangalore; or
(e) Any other test centre approved by any Ministry in the Government of India for this purpose; and
(2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing.
(a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and
(b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -
(1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and
(2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India.
(a) produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Human Resource Development, Department of Education, to the effect that the imported recorded magnetic tapes and floppy diskettes are recorded with educational or scientific material for use in computers and are required by Institutes or Research Centres duly approved by the University Grants Commission;
(b) gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such imported goods shall not be-
(i) used for any other purpose and shall not be subsequently recorded with any other material; and
(ii) sold or parted with, without the prior permission of the Commissioner of Customs of the port of importation.
Explanation - "Parts of aero planes, gliders, helicopters or simulators of aircraft" shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts.
(A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-
(a) aircraft registered in India; or
(b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or
(c) aircraft components or parts, including engines of aircrafts;
(B) the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits;
(C) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner;
(D) the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,-
(i) on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose;
(ii) on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes,
within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow.
(b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.
(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967;
(ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (b) of column (3) of S.No.449 of the Table, are required for launch vehicles and satellites and payloads; and
(iii) gives an undertaking to the effect that the ground equipment, covered under item (c) of column (3) of S.No.449 of the Table, imported for testing the satellites or pay-loads shall be reexported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
(i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry.
Explanation.- For the purposes of this entry,
(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operation;
(b) "scheduled airtransport service" means an airtransport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and
(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
(a) the aircraft is imported by:-
(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or
(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and
(b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and
(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation.
(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that
a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and
b. the said aircraft shall not be sold or transferred to any other entity.
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and
b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification.
Explanation.- 1. for the purposes of this entry,-
(a) "operator" means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;
(b) "non-scheduled (passenger) services" means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.
(c) "non-scheduled (charter) services" mean services provided by a "non-scheduled (charter) air transport operator", for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:
2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty.
(a) the importer makes a declaration at the time of import that the barges would be re-exported;
(b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and
(c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above.
(a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner;
(b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs , binds himself to pay on demand an amount equal to the duty leviable,- on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of 89[one year] from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation.-"Ocean going vessels" includes-
(i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers(petrol, wine or the like );yachts and other sailing vessels ; cable ships; ice-breakers ; floating factories of all kind( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats .scientific research vessels; weather ships; vessels for the transportation or mooring of buoys ; pilot boats ;hopper barges for the disposal of dredged material or the like;
(ii) War ships of all kinds including submarines;
(iii) Tugs, dredgers, fire-floats and salvage ships ; and
(iv) Oil rigs , drilling ships and jack-up rigs."
(a) imported by any Department or Ministry of the Government of India; and
(b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country.
(a) the hospital is run by -
(1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or
(2) institutions established by or under any law for the time being in force; or
(3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above;
(b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union Territory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital.
Explanation.- "Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.
(a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or
(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon.
FORM
Certficate No ................ of ......................(year)
Certified that the medical equipment / accessory / spare part ...................... (name to be specified) being imported by ................................ is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended.
Signature with date of Director General /Deputy Director General / Assistant Director General,Health Services, New Delhi
(a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use;
(b) where the importer is a Police Force of a State or a Union Territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
(a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and
(b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.]
(a) the synthetic tracks and artificial surfaces and equipment required for their installation are imported under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" of the Department of Youth Affairs and Sports, Government of India;
(b) the importer, at the time of import -
(1) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department certifying that the import of the said tracks and surfaces is under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" and also recommending the grant of the exemption; and
(2) gives an undertaking to the effect that the equipment imported for installation of the said tracks and surfaces shall be re-exported within a period of six months from the date of importation, and in the event of failure to comply with the same he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
(a) the goods are imported into India by a National Sports Federation, under a certificate issued by the Sports Authority of India or imported by the Sports Authority of India, for use in a national or international championship or competition, to be held in India or abroad; and
(b) the importer, at the time of clearance of the goods, produces a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Director in the Sports Authority of India certifying -
(i) the name and address of the importer of the goods and the description, quantity and value of the goods, and
(ii) that the goods are required for the purpose specified at (a) above.
(i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs;
(ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power.
(a) in case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee] from any Scheduled Bank for a term of one hundred and twenty-six months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate 540[ with in a period of one hundred and twenty months ] from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption.
(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and
(c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.
(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;
(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the Sports Goods Export Promotion Council";
(b) the total value of specified goods imported in a year shall not exceed 3 per cent, of the FOB value of sports goods exported by the manufacturer during the preceding financial year; (c) the importer produces a certificate from the Sports Goods Export Promotion Council" certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year.
(a) the importer furnishes security by way of bank guarantee of an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, to the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be;
(b) the importer produces a certificate from the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, of the generating company within a period of twelve months] from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow, to the effect that the said Liquefied natural gas (LNG) and natural gas (NG) so imported and supplied has been utilised for generating and supplying electrical energy by the said generating company;
(c) the importer furnishes an undertaking to pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, along with the applicable interest thereon.
(i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;
(ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port);
(iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports;]
(iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage;
(v) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vi) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.
(i) the importer furnishes a self-declaration at the time of import to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, indicating the quantity of LNG being imported for supply as Regasified Liquefied natural gas (RLNG) to generating companies as defined in clause (28) of section 2 of Electricity Act 2003;
(ii) the importer produces the invoice for sale of RLNG to the generating companies before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, within a period of three months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow;
(iii) the importer also produces utilisation certificates from the generating companies to the effect that the RLNG has been utilised for generating and supplying electrical energy by the said generating companies before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, and such utilisation certificates shall be produced within a period of three months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow;
(iv) GAIL furnishes a corporate guarantee backed by it's Board resolution, of an amount equal to the difference between the Customs duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be;
(v) the importer furnishes an undertaking to pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the Customs duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, along with the applicable interest thereon;
(vi) the importer furnishes the invoices and utilisation certificates for a quantity greater than the quantity indicated in self-declaration furnished under (i) above, then the importer shall be allowed to adjust the duty paid on such additional quantity in the subsequent imports for which duty is otherwise payable.
List 1 (See Sr.No.93 of the Table)
List 2 (See S. No. 98 of the Table)
List 3 (See S. No 147 of Table)
(i) VI Antigen of Salmonella Typhi, and
(ii)(ii) Ty 2la cells and attenuated non-pathogenic strains of S. Typhi
List 4 (See S. No. 148 and 516 of the Table)
(i) Propylidone
(ii) Ethyl iodophenylun decylate
(iii) lodipammide methyl glucamine
(iv) Lipidoll utra fluid
(v) Patent blue
List 5 (See S.No.149 of the Table)
List 6 (See S.No.149 of the Table)
List 7 (See S. No. 153 of the Table)
(b) Helium- Neon Laser Tubes
(c) Semi-conductor visible lasers
(d) Dielectric coated mirrors for visible , near IR & 10.6 micrometer region
(e) Hard dielectric coated optics including thin film polarisers, calcite polarisers and Beam splitters
(f) ZnSe mirrors, ZnSe lenses and ZnSe windows
(g) Gratings and prisms
(h) Dye cells and laser dyes
(i) Thin film polarisers for visible, near IR region
(j) Electro- optic switches for visible, near IR and 10.6 micrometer region
(k) Flash lamps (Xenon, Krypton)
(l) Arc lamps (Krypton)
(m) Second harmonic generation crystals
List 8 (See S.No. 300 of the Table)
List 9 (See S. No. 300 of the Table)
List 10 (See S. No. 350 and 351 of the Table)
List 11 (See S.No.352 of the Table)
List 12 (See S. No. 353 of the Table)
List 13 (Omitted)
List 14 (Omitted)
List 15 (See S. No. 366 of the Table)
List 16 (See S. No. 368 of the Table)
List 16A (See S.No. 368A of the Table)
List 17 (See S. No. 372 of the Table)
Note:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licencees and Universal Access Service Providers
List 18 (See S. No. 373 of the Table)
List 19 (See S. No 374 of Table)
List 20 (See S. No. 375 of the Table)
List 21 (See S. No. 376 of the Table)
List 22 ( See S.No. 379 of the Table )
List 23 (See S. No. 379 of the Table)
LIST 24 (SEE S.NO. 380 of the Table)
List 25 (See S. No. 381 of the Table)
List 26 (See S.No. 381 of the Table)
List 27 (see S. No 383 of Table)
List 28 (See S.No. 384 of the Table)
List 29 (See S.No.390 of the Table)
List 30 (See S.No.413 of the Table)
List 31 (See S. No.416 of the Table)
List 32 (See S. No. 488 of the Table)
List 32A (See S. No. 507 of the Table)
List 33 (See S. No. 511 of the Table)
List 34
(Sanjeev Kumar Singh)
Under Secretary to the Government of India