Budget (2014-15) Notifications Customs (Tariff) dated 11.07.2014
Notification No.
Description
11/2014-Customs Seeks to amend notification No. 24/2005-Customs dated 1st March
2005 so as to levy BCD @ 10% on specified telecommunication
products not covered under the ITA.
12/2014- Customs Seeks to amend notification No. 12/2012-Customs, dated the 17th
March, 2012 so as to make necessary changes in the specified
entries therein.
13/2014-Customs Seeks to amend notification No. 81/2005-Customs, dated the 08th
September, 2005 so as to reduce BCD to 5% on machinery required
for setting up of compressed bio-gas (Bio-CNG) projects.
14/2014-Customs Seeks to amend notification No. 01/2011-Customs, dated the 06th
January, 2011 so as to reduce BCD to 5% and CVD to Nil on
machinery for initial setting up of solar energy production projects.
15/2014- Customs Seeks to amend notification No. 27/2011 Customs, dated the 01st
March, 2011 so as to increase the export duty on Bauxite from 10%
to 20%.
16/2014- Customs Seeks to amend notification No. 09/2012 Customs, dated the 09th
March, 2012 so as to increase the variation levels in respect of reimport of cut and polished diamonds.
17/2014- Customs Seeks to amend notification No. 10/2008 Customs, dated the 15th
January, 2008 so as to delete tariff item 3903 19 90 in respect of
CECA.
18/2014-Customs Seeks to amend notification No. 13/2012 Customs, dated the 17th
March, 2012 so as to provide for levy of education cess on CVD
portion of customs duty leviable on imported IT products.
19/2014-Customs Seeks to amend notification No. 14/2012 Customs, dated the 17th
March, 2012 so as to provide for levy of secondary and higher
education cess on CVD portion of customs duty leviable on
imported IT products.
20/2014- Customs Seeks to amend notification No. 39/96-Customs, dated the 23rd July,
1996 so as to omit the words ‘Portable X-ray machine/system’ and
to provide exemption for goods imported by NTRO.
21/2014- Customs Seeks to amend notification No. 21/2012 Customs, dated the 17th
March, 2012 so as to make necessary changes in the specified
entries therein.
22/2014- Customs Seeks to amend notification No. 84/97-Customs, dated the 11th
November, 1997 so as to allow transfer/sale/re-export goods
imported prior to 1.3.2008 for use in projects financed by the UN or
an international organization.
23/2014- Customs Seeks to exempt from customs duty goods required for the National
AIDS Control Programme funded by GFATM.
24/2014-Customs Seeks to amend notification No. 51/96-Customs, dated the 23rd July,
1996 so as to provide flexibility in securing registration from DSIR
to avail duty benefit for setting up of R&D units.
25/2014-Customs Seeks to amend notification No. 230/86-Customs, dated the 3rd
April, 1986 so as to notify concerned State Governments as
sponsoring authority for Metro Rail Projects covered under the
Project Import Regulations, 1986.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 11/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/2005Customs, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.122 (E), dated the 1st March, 2005, namely: In the said notification, in the Table,(a) against serial number 13, in column (3), for the existing entry, the following entry shall
be substituted, namely:“All goods, except the following:(i)
soft switches and Voice over Internet Protocol (VoIP) equipment, namely,
VoIP phones, media gateways, gateway controllers and session border
controllers;
(ii)
optical transport equipments, combination of one or more of Packet Optical
Transport Product or Switch (POTP or POTS),
Optical Transport
Network(OTN) products, and IP Radios;
(iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products,
Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;
(iv)
Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE)
Products.”.
(b) after serial number 39 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:“40 All chapters All goods for the manufacture of following goods, namely:(i)
soft switches and Voice over Internet Protocol (VoIP)
equipment, namely, VoIP phones, media gateways,
gateway controllers and session border controllers;
(ii)
optical transport equipments, combination of one or more
of Packet Optical Transport Product or Switch (POTP or
POTS), Optical Transport Network(OTN) products, and
IP Radios;
(iii) Carrier Ethernet Switch, Packet Transport Node (PTN)
products, Multiprotocol Label Switching-Transport
Profile (MPLS-TP) products;
(iv)
Multiple Input / Multiple Output (MIMO) and Long
Term Evolution (LTE) Products:
provided that the importer follows the procedure set out in the
Customs (Import of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 1996.”.
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2005 and last
amended by notification No. 132/2006-Customs, dated the 30 December, 2006, vide number
G.S.R.793(E), dated 30th December, 2006.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 12/2014-Customs
New Delhi, the 11th July, 2014
G.S. R.
(E).—In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act,1962 (52 of 1962), the Central Government being satisfied that it is
necessary in the public interest so to do, hereby makes the following further amendments in
the notification of the Government of India in the Ministry of Finance (Department of
Revenue) No. 12/2012-Customs, dated the 17th March,2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i),vide G.S.R.185 (E), dated the
17th March,2012, namely:In the said notification,(A)
in the Table,-
(i)
against serial number 29, for the entry in column (3), the entry “ Dark seedless raisin”
shall be substituted;
(ii)
in serial number 51, for the entries in column (4), against clauses (A), (B) and (C)
under item I of column (3), the entry “Nil” shall respectively be substituted;
(iii) against serial number 73, for the entry in column (4), the entry “7.5%” shall be
substituted;
(iv) after serial number 73 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely :“73A 1520 00 00
Crude glycerin for use in the
Nil
5”;
manufacture of soaps
(v)
against serial number 96, for the entry in column (4), the entry “5%” shall be
substituted;
(vi)
after serial number 104C and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:“104D 2302 40 00
Rice bran
Nil
-
2304
2305
2306 30
2306 60 00
2306 90
De-oiled soya extract
Groundnut oil cake/oil cake meal
Sunflower oil cake/oil cake meal
Palm kernel cake
Canola oil cake/oil cake meal,
Mustard oil cake/oil cake meal,
Rice bran oil cake
Nil
Nil
Nil
Nil
-
-
Nil
-
-”;
(vii) after serial number 110 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“110A 2518
Dolomite for metallurgical use
2.5%
-”;
conforming to IS: 10346-2004
(viii) after serial number 111 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“111A 2521
Limestone for metallurgical use
2.5%
-”;
conforming to IS: 10345-2004
(ix) for serial number 122 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely :“122
2701 19 10
Coking coal
2.5%
2%
-”;
(x)
against serial number 122A, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xi)
against serial number 123, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xii) for serial number 124 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely :“124
2701 11 00
Anthracite coal
2.5%
2%
-”;
(xiii) after serial number 124 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“124A 2701 19 90
All goods
2.5%
2%
-”;
(xiv) against serial number 125, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xv) after serial number 126 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely :“126A 2707 40 00
Naphthelene
5%
126B 2707 50 00
All goods
2.5%
-
126C
2708
Coal tar pitch
5%
-
-”;
(xvi) after serial number 138B and the entries relating thereto, the following serial number
and entries shall be inserted, namely:“138C 2711 11 00 or Liquefied Natural Gas (LNG)
Nil
Nil
8B”;
2711 21 00
(xvii) for serial number 141 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely:“141
2711 12 00,
Liquefied propane and butane
Nil
-”;
2711 13 00,
mixture,
liquefied
propane,
2711 19 00
liquefied butane and liquefied
petroleum gases (LPG) imported by
the Indian Oil Corporation Limited,
Hindustan Petroleum Corporation
Limited or Bharat Petroleum
Corporation Limited for supply to
household domestic consumers or
to Non-Domestic
Exempted
Category (NDEC) customers
(xviii) after serial number 142A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“142B 2711 12 00
Propane
2.5%
-”;
(xix) after serial number 173 and the entries relating thereto, the following
and the entries shall be inserted, namely :“173A 2901 10 00
All goods
2.5%
173B 2901 21 00
Ethylene
2.5%
173C 2901 22 00
Propylene
2.5%
173D 2901 24 00
Butadiene
2.5%
173E 2902 41 00
o-Xylene
2.5%
serial numbers
-
-”;
(xx) after serial number 178 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“178A 2905 11 00
Methyl alcohol
5%
-”;
(xxi) against serial number 185, for the entry in column (4), the entry “Nil” shall be
substituted;
(xxii) after serial number 187A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“187B 3823 11 11,
All goods for use in the
Nil
5”;
3823 11 12,
manufacture of soaps and
or 3823 11 19 oleochemicals
(xxiii) against serial number 206, in column (3), for the item (a) and the entry relating
thereto, the following shall be substituted, namely:“(a) Electric parts and wire rolls for fitting on electric lamp / table lamp / wall lamp /
ceiling lamp / door lamp / window lamp / garden lamp”;
(xxiv) after serial number 211 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:“211A 3208,
3815, The following goods for use in the
Nil
15A”;
3901, or 3920
manufacture of EVA (Ethylene
Vinyl Acetate) sheets or backsheet,
which are used in the manufacture
of solar photovoltaic cells or
modules, namely:(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
(xxv) after serial number 230 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :“230A 3823 11 90,
All goods for use in the
Nil
5”;
3823 12 00,
manufacture of soaps and
3823 13 00,
oleochemicals
3823 19 00,
or 2915 70
(xxvi) against serial number 233, in column (3), after the words “Hoshangabad”, the words
“and Bank Note Paper Mill India Private Limited, Mysore” shall be substituted;
(xxvii) after serial number 233 and the entries relating thereto, the following serial number
and entries shall be inserted, namely:“233A. 39 or any Raw
materials
for
use
in
Nil
Nil
5”;
Chapter
manufacture of security fibre and
security threads for supply to
Security Paper Mill, Hoshangabad
and Bank Note Paper Mill India
Private Limited, Mysore for use in
manufacture of security paper.
(xxviii)
substituted;
against serial number 244, for the entry in column (4), the entry “Nil” shall be
(xxix) against serial number 282, in column (3), in item (i), for the word “Fusible”, the
words “Fusible and non-fusible” shall be substituted;
(xxx) against serial number 284, in column (3), after the item (o), the following items shall
be inserted, namely:“(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”;
(xxxi) against serial number 312A, for the entry in column (4), the entry “Nil” shall be
substituted;
(xxxii) against serial number 313, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xxxiii) against serial number 314, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xxxiv) against serial number 315, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xxxv) against serial number 334, for the entry in column (2), the entry “7208, 7209, 7210,
7211, 7212, 7219, 7220, 7225 3090, 7225 4019 7225 50 or 7225 9900” shall be substituted;
(xxxvi) after serial number 335 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:“335A
7326 90 99 Forged steel rings for manufacture of
5%
46
special bearings for use in wind
operated electricity generators
335B
7408
Flat copper wire for use in the
Nil
15A”;
manufacture of photo voltaic ribbon
(tinned copper interconnect) for
manufacture of solar photovoltaic
cells or modules
(xxxvii) against serial number 417,(i)
(ii)
in column (3), after item (2), the following item shall be inserted, namely:“(3) Parts, other than those mentioned at (2) above, required for caustic soda
unit or caustic potash unit using membrane cell technology”;
in column (4), for the entry “5%”, the entry “2.5%” shall be substituted.
(xxxviii)
against serial number 432, in column (3), the words and figures “of 19 inches
and above”, shall be omitted”;
(xxxix)
after serial number 432 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely:“432A 8540 11
Colour television picture tubes for
Nil
use in the manufacture of cathode
ray televisions
432B
8529,
The following goods for use in the
Nil
5”;
4016
manufacture of Liquid Crystal
Display (LCD) and Light Emitting
Diode (LED) TV panels of heading
8529, namely:(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
(xl)
after serial number 433 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:“433A 8543
E-Readers
Nil
433B 8548 10 10 or Battery scrap and battery waste
5%
-”;
8548 10 20
(xli) against serial number 468, for the entry in column (4), the entry “2.5%” shall be
substituted;
(xlii) after serial number 490 and the entries relating thereto, the following serial number
and entries shall be inserted, namely:“490A
90 or any
Portable X-ray machine / system
Nil
89A”.
other Chapter
(B)
after the Table, in the proviso, after clause (bb), the following clause shall be inserted,
namely:“(bc) the goods specified against serial number 104D of the said Table on or after the first day
of January, 2015;”.
(C) in the ANNEXURE,(i)
after condition number 8A and entry relating thereto, the following condition shall be
inserted, namely:“8B
If in respect of the Liquefied Natural Gas (LNG) for which exemption is
claimed,(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 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.”;
(ii)
against condition number 9, clause (c) shall be omitted;
(iii) after condition number 15 and the entries relating thereto, the following condition
shall be inserted, namely:“15A If , the importer at the time of import,(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.”.
(iv) in condition number 24,(a)
in clause (a), (c) and (d), for the words “Apparel Export Promotion Council or Council
for Leather Exports,” words “Apparel Export Promotion Council or Indian Silk Export
Promotion Council or Council for Leather Exports” shall be substituted;
(b)
in clause (b), for the figure, words, letters and brackets “3 percent of the FOB value of
textile garments (other than handloom garments) or leather garments, as the case may be,”
following shall be substituted, namely:“5 percent of the FOB value of textile garments (other than handloom garments) or 3
percent of the FOB value of leather garments”;
(v)
in condition number 40, for the words “Director (Rolling Stock, Electrical and
Signaling)”, the words “Director (Electrical)” shall be substituted;
(vi)
after condition number 89, the following condition shall be inserted, namely:“89A
If,(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.”;
[F. No. 334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal notification No. 12/2012-Customs, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 185(E), dated the 17th March, 2012 and last amended by notification No, 05/2014Customs, dated the 17th February, 2014, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R 92(E), dated the 17th February, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 13/2014-Customs
New Delhi, the 11th July, 2014
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No. 81/2005Customs, dated the 8th September, 2005, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 569(E), dated the 8th September, 2005,
namely:
In the said notification,(a) in the opening paragraph, after the words “initial setting up of a project for generation of
power”, the words, brackets and letters “or generation of compressed bio-gas (BioCNG)” shall be inserted;
(b) in condition (i), after the words “initial setting up of a project for the generation of
power”, the words, bracket and letters “ or compressed bio-gas(Bio-CNG), as the case
may be,” shall be inserted;
(c) in condition (ii), for the words “the importer proves”, the words “in the case of projects
for the generation of power, the importer proves” shall be substituted.
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 569(E), dated the 8th September, 2005 and was
last amended by notification No 118/2010-Cus., dated the 18th November, 2010 vide number
G.S.R. 918(E), dated the18th November, 2010.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification
No.14/2014-Customs
New Delhi, the 11th July, 2014
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 1/2011- Customs,
dated the 6th January, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 6(E), dated the 6th January, 2011, namely: In the said notification,(a) in the opening paragraph, after the words “components, required for the initial setting up
of a solar power generation”, the words “or solar energy production” shall be inserted;
(b) In condition (1), for the words, “the generation of power using solar energy“, the words
“solar power generation or solar energy production,” shall be substituted.
.
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 6(E), dated the 6th January, 2011.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 15/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No.27/2011Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, vide
number G.S.R.153 (E), dated the 1st March, 2011,namely:In the said notification, in the Table,(i)
against serial number 24A, for the existing entry in column (4), the entry “20%” shall be
substituted;
(ii)
against serial number 24B, for the existing entry in column (4), the entry “20%” shall be
substituted.
[F.No.334/15 /2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 153(E),
dated the 1st March, 2011 and last amended by notification No. 3/2014-Customs dated the 27th
January, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.64 (E), dated the 27th January, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 16/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2012Customs, dated the 9th March, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide G.S.R. 129 (E), dated the 9th March, 2012, namely:In the said notification, in condition (v), for the proviso, the following proviso shall be
substituted, namely:“Provided that a variance not exceeding +_ 0.05 mm in diameter for round shape
diamonds and +_ 0.07 mm in length and breadth for diamonds of other shapes and variance not
exceeding +_ 1 cent in weight shall be allowed.”.
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note. - The principal notification No. 9/2012-Customs, dated the 9th March, 2012 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.129
(E) dated the 9th March, 2012 and was last amended by notification No. 11/2013-Customs, dated
the 1st March, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.134 (E), dated the 1st March, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 17/2014-Customs
New Delhi, the 11th July, 2014
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2008Customs, dated the 15th January, 2008 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 33(E), dated the 15th January, 2008, namely:In the said notification, in the TABLE, serial number 169 and the entries relating thereto
shall be omitted.
[F.No. 334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal notification No. 10/2008-Customs dated the 15th January, 2008 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 33(E), dated the 15th January, 2008 and last amended by notification No.50/2013Customs, dated the 16th December, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i) vide number G.S.R.779(E), dated the 16th December, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 18/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) read with sections 91 and 94 of the Finance(No.2) Act, 2004 (23
of 2004), the Central Government, being satisfied that it is necessary in the public interest so to
do, hereby makes the following amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue) No. 13/2012-Customs, dated the 17thMarch,
2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 186 (E), dated the
17th March, 2012, namely:In the said notification, the following proviso shall be inserted, namely,“Provided that the exemption shall not apply to the following goods covered under
column (2)of the TABLE in the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 69/2004-Customs, dated the 9th July, 2004, published in
the Gazette of India, Extraordinary, vide number G.S.R.411(E), dated the 9th July, 2004,
namely:(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
goods specified in headings ,sub-headings or tariff items 3818 ,8469 00 10,
8470,8471,8473 21 00, 8473 29 00,8473 50 00;
line telephone sets and line videophones of heading 8517 ;
goods specified in tariff item 8519 50 00 ;
all prepared unrecorded media for sound recording or similar recording of
other phenomena, other than products of Chapter 37 (excluding cards
incorporating a magnetic stripe) of heading 8523 ;
recorded media for reproducing phenomena other than sound or image of
heading 8523 ;
goods specified in headings, sub-headings or tariff items 8531 20,8532,
8533, 8534 00 00,8541 ;
parts of electronic integrated circuits and micro-assemblies of tariff item
8523 52 or 8542 90 00 ;
(viii)
(ix)
goods specified in headings, sub-headings or tariff items 8543 70 11, 9013 80
10, 9013 90 10, 9026, 9027 20 00, 9027 30,9027 50, 9027 80(except
exposure meters) , 9030 40 00,9030 82 00;and
goods specified in serial numbers 11 to 12A ,17 to 44 , 47 to 50 and 54 of the
said Table.”.
[F.No.334/ 15 /2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification No. 13/2012-Customs, dated the 17thMarch, 2012, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.186(E), dated the 17th March, 2012.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 19/2014-Customs
New Delhi, the 11th July, 2014
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) read with sections 136 and 139 of the Finance Act, 2007 (22 of 2007),
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue) No. 14/2012-Customs, dated the 17thMarch, 2012,
published in the Gazette of India, Extraordinary, vide number G.S.R. 187 (E), dated the 17th
March, 2012, namely:In the said notification, the following proviso shall be inserted, namely,“Provided that the exemption shall not apply to the following goods covered under
column (2) of the TABLE in the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 69/2004-Customs, dated the 9th July, 2004, published in
the Gazette of India, Extraordinary, vide number G.S.R.411(E), dated the 9th July, 2004,
namely:i.
ii.
iii.
iv.
v.
vi.
goods specified in headings, sub-headings or tariff items 3818 ,8469 00 10,
8470,8471,8473 21 00, 8473 29 00,8473 50 00;
line telephone sets and line videophones of heading 8517 ;
goods specified in tariff item 8519 50 00 ;
all prepared unrecorded media for sound recording or similar recording of other
phenomena , other than products of Chapter 37 (excluding cards incorporating a
magnetic stripe) of heading 8523 ;
recorded media for reproducing phenomena other than sound or image of heading
8523 ;
goods specified in headings, sub-headings or tariff items 8531 20,8532, 8533,
8534 00 00,8541 ;
vii.
viii.
ix.
parts of electronic integrated circuits and micro-assemblies of tariff item 8523 52
or 8542 90 00 ;
goods specified in headings ,sub-headings or tariff items 8543 70 11, 9013 80 10,
9013 90 10, 9026, 9027 20 00, 9027 30,9027 50, 9027 80(except exposure
meters) , 9030 40 00,9030 82 00;and
goods specified in serial numbers 11 to 12A ,17 to 44 , 47 to 50 and 54 of the said
Table .”.
[F.No. 334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification No. 14/2012-Customs, dated the 17th March, 2012, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.187(E), dated the 17th March, 2012.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 20/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 39/96Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary vide number
G.S.R. 291(E), dated the 23rd July, 1996, namely:In the said notification, in the Table,(i) against serial number 20, in column (2), the expression “Portable X-ray machine / system”
shall be omitted;
(ii) after serial number 43, the following serial numbers and entries shall be inserted, namely:(1)
“44. All goods
45.
All goods
(2)
(3)
If,(a) the said goods are imported by the
National Technical Research Organisation,
(hereinafter referred to as NTRO);
(b) before clearance of the said goods, an
officer of NTRO, not below the rank of Joint
Secretary to the Government of India,
certifies that the said goods are required for
strategic systems by NTRO.
Explanation. – Nothing contained in this
exemption shall have effect on or after the 1st
day of January, 2019.
If,(a) the said goods are imported by the Indian
Offset Partner (hereinafter referred to as IOP)
of the contractor to the National Technical
Research Organisation, (hereinafter referred
to as NTRO);
(b) before clearance of the said goods, the
importer furnishes a duty exemption
certificate from an officer of the NTRO, not
below the rank of Joint Secretary to the
Government of India (i) indicating the details of the purchase
order placed by the NTRO on the
contractor;
(ii) indicating the details of the purchase
order placed by the said contractor on
the IOP along with the description of
the final products and the description
and quantity of goods required to be
imported for manufacture of the said
final products; and
(iii) certifying that the said goods are
intended for use in the radars acquired
by the NTRO from the said contractor.
Explanation. – Nothing contained in this
exemption shall have effect on or after the 1st
day of January, 2019.”.
[F.No.334/15/2014 –TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: - The principal notification No.39/1996-Customs, dated the 23rd July, 1996 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 291(E), dated the 23rd July, 1996 and
last amended by notification No. 42/2013-Customs, dated the 30th August, 2013 vide number
G.S.R. 586(E), dated the 30th August, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No.21/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962(52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2012Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.194(E), dated the 17th March, 2012, namely: In the said notification, in the Table,(a) against serial number 14, in column (3), after the words “setting up of a solar power
generation”, the words “or solar energy production” shall be inserted;
(b) after serial number 14 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely :Any
“14A Chapter
14B
Any
Chapter
14C
Any
Chapter
Inputs or components for use in the manufacture of personal
computers (laptop or desktop) including tablet computers
falling under heading 8471;
Provided that the exemption under this notification
shall be subject to condition No. 5 annexed to the
notification No. 12/2012-Customs, dated the 17th March,
2012.
Poly Vinyl Chloride (PVC) sheet and ribbon for use in
manufacture of smart cards falling under sub-heading 8523
52;
Provided that the exemption under this notification
shall be subject to condition No. 15A annexed to the
notification No. 12/2012-Customs, dated the 17th March,
2012.
Parts and raw materials required for use in the manufacture
of wind-operated electricity generator:
Provided that the exemption under this notification
Nil
Nil
Nil”
shall be subject to condition No. 46 annexed to the
notification No. 12/2012-Customs, dated the 17th March,
2012.
.
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 194 (E), dated the 17th March, 2012. and was last
amended by notification No. 6/2014-Customs, dated the 17th February, 2014 vide number G.S.R.
93(E), dated the 17th February, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 22/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) read with sub-section (4) of section 68 of the Finance (No.2)
Act, 1996 (33 of 1996), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 84/97-Customs,
dated the 11th November, 1997 which was published in the Gazette of India, Extraordinary, vide
G.S.R. 645 (E) dated the 11th November, 1997, namely: In the said notification, after the proviso, the following shall be inserted, namely:“2. Where the goods are imported prior to the 1st March, 2008, the importer may(a) transfer the goods to a new project subject to the condition that the importer 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 the officer
concerned of the Central Government, State Government or Union territory
Administration, as the case may be, that the goods are no longer required for the project
and a declaration from the United Nations, the World Bank, the Asian Development
Bank or any other international organization listed in the Annexure to the said
notification that the said goods are required for the said new project which has duly been
approved by the Government of India; or
(b) re-export the goods when the goods are no longer required for the existing project subject
to the condition that the identity of the goods is established and no export incentive is
claimed against such re-export; or
(c) pay the duty of customs which would have been payable but for the exemption contained
herein on the depreciated value of the goods subject to the condition that the importer
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 the officer concerned of the Central Government, State Government or Union
territory Administration, as the case may be, that the goods are no longer required for the
project. 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%.”.
[F. No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal notification No. 84/97-Customs, dated the 11th November, 1997 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 645(E) dated the 11th November, 1997 and last amended by notification No. 24/2008Customs, dated the 1st March, 2008, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 123(E) dated the 1st March, 2008.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 23/2014 - Customs
New Delhi, the 11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the goods mentioned in column (1) of the Table
below of the description specified in column (2) of the said Table, when imported into India,
from the whole of the duty of customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable
thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer
produces, prior to clearance of the said goods, before the Assistant Commissioner of Customs or
Deputy Commissioner of Customs having jurisdiction, a certificate from an officer not below the
rank of Deputy Secretary to the Government of India in the Ministry of Health and Family
Welfare to the effect that the said goods are required for the National AIDS Control Programme
funded by Global Fund to fight AIDS, TB and Malaria (GFATM):TABLE
(1)
Goods
Anti-Retroviral Drugs (ARV Drugs)
(2)
Description
Adult First Line - Zidovudine 300 mg +
Lamivudine 150 mg + Nevirapine 200 mg,
Zidovudine 300 mg + Lamivudine 150 mg,
Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir
300 mg + Lamivudine 300 mg, Nevirapine 200 mg,
Efavirenz 600 mg, Stavudine 30 mg + Lamivudine
150 mg + Nevirapine 200 mg, Stavudine 30 mg +
Lamivudine 150 mg, Abacavir 600 mg +
Lamivudine 300 mg and Tenofivir 300 mg +
Lamivudine 300 mg + Efavirenz 600 mg
Adult Second Line - Atazanavir 300 mg Capsules,
Ritonavir 100 mg tablets, Lopinavir 200 mg +
Ritonavir 50 mg tablets
Paediatric Drugs - Zidovudine 60 mg +
Lamivudine 30 mg + Nevirapine 50 mg tablets,
Stavudine 6 mg + Lamivudine 30 mg + Nevirapine
50 mg tablets, Abacavir 60 mg + Lamivudine 30
Diagnostics and Equipments
mg, Zidovudine 60 mg + Lamivudine 30 mg tablets,
Stavudine 6 mg + Lamivudine 30 mg tablets,
Nevirapine 50 mg tablets, Efavirenz 200 mg tablets,
Lopinavir 100 mg + Ritonavir 25 mg tablets
Cluster of Differentiation (CD) 4 Kits / Reagents,
HIV-DNA-PCR Kits for DNA Testing of Early
Infant Diagnostics, Viral Load Kits, CD4 Machines,
Viral Load Machines
2.
Nothing contained in this notification shall have effect on or after the first day of April,
2015.
[F.No.334/15/2014 –TRU]
(Pramod Kumar)
Under Secretary to the Government of India
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 24/2014-Customs
New Delhi, the 11th July, 2014
G.S.R.
(E). - In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No. 51/96Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary vide number
G.S.R. 303(E), dated the 23rd July, 1996, namely:In the said notification, after the Table and before the Explanation, the following shall be
inserted, namely:“ 3.
Where the importer is not registered with the Government of India in the Department of
Scientific and Industrial Research, he shall, at the time of clearance of the goods, pay the
applicable duty of customs and additional duty on the goods imported:
Provided that after obtaining such registration and compliance of the conditions specified
in column (4) of the said Table, he may file a claim for refund of such amount of the duty paid
for which exemption is granted under this notification, within a period of one year from the date
of payment of the said duties before the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, having jurisdiction over the port of import or
within such extended period not exceeding one year as the Commissioner of Customs may
allow.”.
[F.No.334/15/2014 –TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: - The principal notification No.51/96-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary by number G.S.R. 303(E), dated the 23rd July, 1996 and last
amended by notification No. 24/2007-Customs, dated the 1st March, 2007 vide number G.S.R.
121(E), dated the 1st March, 2007.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 25/2014-Customs
New Delhi, the 11th of July 2014
G.S.R. (E) - In exercise of the powers conferred by section 157 of the Customs Act, 1962
(52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations
further to amend the Project Imports Regulations, 1986, namely:1. (1) These regulations may be called the Project Imports (Amendment) Regulations, 2014.
(2) They shall come into force on the 11th day of July, 2014.
2. In the Project Imports Regulations, 1986, in the Table, for serial number 3F and the entries
relating thereto, the following serial number and the entries shall be substituted, namely:Sl. No.
“3F
Name of Plant or Project
Sponsoring Authority
Metro Rail or Monorail projects for urban public Concerned State Government”.
transport
[F.No.334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: The principal notification No. 230/1986-Customs, dated the 3rd April, 1986 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub- Section (i) vide number G.S.R. 580
(E), dated the 3rd April, 1986 and was last amended by notification No. 18/2012-Customs, dated
the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 191 (E), dated the 17th March, 2012.