CUSTOMS Notification No 02 of 2022 dated 1st February, 2022

om" width="67">

 

 

 

frame / box

 

 

 

 

 

(b)

motifs   for   attachment   on   export

 

 

 

 

 

 

products

 

 

 

 

 

(c)

decorative paper for lamp shade

 

 

 

 

 

(d)

prints for photo frames

 

 

 

 

 

(e)

hardware brass and metal fittings for

 

 

 

 

 

 

furniture

 

 

 

 

 

(f)

handles/blades for cutlery

 

 

 

 

 

 

 

 

 

 

 

 

(g)     inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips

 

(h)     zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook,

 

‘D’ ring, ‘O’ ring, bridge fitting, metal frame / bag frame, metal letters /interior plate/logo

 

(i)       faucet / lotion pump for dispensers of plastic/stainless steel/metal

 

257B.

39, 48

The  following goods,

when imported

by

Nil

-

9 and

 

or any

bonafide   exporters

for   use   in

the

 

 

108

 

other

manufacture of textile or leather garments

 

 

 

 

Chapter

 

 

 

 

for export, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)     fasteners including buttons and snap fasteners, zip fasteners

 

(b)     inlay cards

 

(c)     buckles, eyelets, hooks and eyes, rivets

 

(d)     collar stays, collar patties, butterfly and other garment stays including plastic stays

 

(e)     embroidery motifs or prints

 

(f)      laces

 

(g)     badges including embroidered badges

 

(h)     sequins

 

(i)       toggles

 

(j)      studs

 

(k)     printed bags

 

(l)       anti-theft devices like labels, tags and sensors

 

(m)   poly pouch, high density sticker, heat transfer sticker

 

(n)     anglets on draw strings-hooded jacket

 

(o)     pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings;

 

(p)     lining and inter-lining materials

 

(q)     wet blue chrome tanned leather

 

257C.

39, 48

The  following goods,  when imported

by

Nil

-

9 and

 

or any

bonafide   exporters   for

use

in

the

 

 

108”;

 

other

manufacture   of   leather

or

synthetic

 

 

 

 

Chapter

 

 

 

 

footwear,  or  other  leather  products,  for

 

 

 

 

 

 

 

 

 

 

export, namely: -

 

 

 

 

 

 

 

 

(a) buckles,  “D”  Rings  and  “O”  Rings,

 

 

 

 

 

eyelets, hooks and eyes, rivets, studs,

 

 

 

 

 

decorative fittings and metal trimmings

 

 

 

 

 

(b)   buttons and snap fasteners, zip fasteners

 

(c)    locks including magnetic locks

 

(d)   metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps

 

(e)    loop rivets and loop oval

 

(f)    packaging boxes

 

(g)   saddle tree

 

(h)   fittings, snaps of metals or alloys

 

(i)     metal fittings, embellishments, webbing of any material for making harness and saddler items

 

(j)     stirrup of any material and stirrup bars used for making saddle tree

 

(k)   artificial fur and alarm tag

 

(l)     magnets for use in leather goods

 

(m)   micropak labels

 

(n)   wet blue chrome tanned leather

 

(71)        S. No. 262 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(72)        S. No. 268 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(73)        S. No. 277 and the entries relating thereto shall be omitted;

 

(74)        S. No. 281 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(75)        S. No. 288 and the entries relating thereto shall be omitted;

 

(76)        against S. No. 289, in column (3), the following proviso shall be inserted at the end, namely:-

 

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(77)        against S. No. 292, in column (4), for the entry “Nil” at both places, the entry “2.5%” shall be substituted;

 

(78)        S. No. 293 and the entries relating thereto shall be omitted;

 

(79)        S. Nos. 306, 307, 308, 309, 310, 314, 316, 317, 318, 320, 321, 323 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(80)        S. No. 324 and the entries relating thereto shall be omitted;

 

(81)        S. Nos. 327, 328 and the entries relating thereto shall be omitted;

 

(82)        S. No. 332 and the entries relating thereto shall be omitted;

 

(83)        S. No. 338 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(84)        S. No. 342 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

 

2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(85)

 

Nil

 

-

 

110”;

 

 

 

 

 

7102 31 00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(88)

against S. Nos. 349, 350 and 351 in column (4), for the entry, the entry “5%” shall respectively

 

be substituted;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(89)

S. No. 364 and the entries relating thereto shall be omitted with effect from the 1st day of May

 

2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(90)

S. Nos. 366, 367 and the entries relating thereto shall be omitted with effect from the 1st day

 

of May 2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(91)

against S. No. 368, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(92)        S. No. 369 and the entries relating thereto shall be omitted;

 

(93)        after S. No. 376A and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1st day of May, 2022, namely: -

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“376AA.

7226 11 00

All goods

5%

-

-”;

 

 

 

 

 

 

 

(94)        S. Nos. 382, 383, 384, 385 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

(95)        S. Nos. 390A, 391 and the entries relating thereto shall be omitted with effect from the 1st day of May 2022;

 

(96)        (a) after S. No. 391 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

 

 

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“391A.

8112 61

00,

The

following   goods,

 

 

 

 

8112 69

00

namely: -

 

 

 

 

 

 

(i)

Unwrought

5%

-

-

 

 

 

 

cadmium powders

 

 

 

 

 

 

(ii)

Cadmium wrought

5%

-

-

 

 

 

(iii)

Waste and scrap

5%

-

-”;

 

 

 

 

 

 

 

 

 

 

(b) S. No. 391A and the entries relating thereto shall be omitted with effect from the 1st May, 2022;

 

(97)        against S. Nos. 393, 394 and 395, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(98)        against S. No. 396, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.”;

 

(99)        against S. Nos. 397, 399 and 400, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(100)     S. No. 402 and the entries relating thereto shall be omitted;

 

(101)     against S. No. 403, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(102)     for S. No. 404 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

(1)

(2)

 

(3)

 

(4)

(5)

(6)

 

 

 

 

 

 

“404.

27,31,38,3

Goods specified in column (3) of List

NIL

5%

48”;

 

9,73,82,84,

33

when  imported  by  a

specified

 

 

 

 

85,87,89 or

 

 

 

 

 

 

 

 

 

 

 

90.

person,  in  relation  with  petroleum

 

 

 

 

 

operations  or   coal   bed  methane

 

 

 

 

 

operations undertaken under:

 

 

 

 

 

(a)

petroleum exploration

licenses

 

 

 

 

 

 

or mining leases

 

 

 

 

 

 

(b)

the New Exploration Licensing

 

 

 

 

 

 

Policy

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c)     the Marginal Field Policy (MFP)

 

(d)    the Coal Bed Methane Policy

 

(e)     the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)

 

Explanation.- - For the purposes of

 

this notification, a specified person

 

is a licensee, lessee, contractor or

 

sub-contractor, as defined below:-

 

(i)       ‘licensee’ means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)

 

(ii)     ‘lessee’ means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a

 

petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)

 

(iii)    ‘contractor’ means a company (Indian or foreign) or a consortium of companies with

whichtheCentral

 

 

 

Government has entered into

 

an  agreement  in  connection

 

with    petroleum    operations

 

(consisting of prospecting for

 

or extraction or production of

 

mineral oils) to be undertaken

 

by      such       company      or

 

consortium

 

(iv)   ‘sub-contractor’    means    a

 

person engaged by licensee/lessee or contractor for the purpose of conducting petroleum operations on behalf of such licensee/lessee or contractor, as the case maybe

 

 

(103)     against S. No. 405, in column (3), the following provisos shall be inserted at the end, namely:-

 

 

“Provided that nothing contained in clauses (1) and (3) shall have effect after the 31st

March, 2022:

 

Provided further that nothing contained in clauses (2), (4) and (5) shall have effect after the 31st March, 2023.”;

 

(104)     against S. Nos. 406, 407, 408 and 409, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(105)     against S. Nos. 410, 413 and 414, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.”;

 

(106)     S. Nos. 424, 425 and the entries relating thereto shall be omitted;

 

(107)     against S. No. 430, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(108)     S. No. 431 and the entries relating thereto shall be omitted;

 

(109)     against S. No. 432, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this entry shall have effect after the 31st March, 2023.”;

 

(110)     against S. No. 433, in column (3), the following proviso shall be inserted at the end, namely:-“Provided that nothing contained in this S. No. shall have effect after the 31st  March,

 

2022.”;

 

(111)  against S. No. 434, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(112)  against S. No. 436, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(113)     against S. Nos. 439 and 440, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(114)     against S. No. 442, in column (4), for the entry, the entry “7.5%” shall be substituted;

 

(115)     S. No. 443 and the entries relating thereto shall be omitted;

 

(116)     against S. Nos. 444 and 445, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(117)  against S. No. 448, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(118)     S. No. 448B and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(119)     S. No. 449 and the entries relating thereto shall be omitted;

 

(120)     S. No. 450 and the entries relating thereto shall be omitted;

 

(121)     after S. No. 451A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“451B.

8419

Coffee roasting, brewing

7.5%

-

-”;

 

 

or vending machines for

 

 

 

 

 

use in the manufacture or

 

 

 

 

 

processing of coffee

 

 

 

 

 

 

 

 

 

 

(122)     S. Nos. 452, 452A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(123)     against S. Nos. 455, 458 and 460, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(124)     for S. No. 461 and the entries relating thereto, the following S. No. and entries shall be substituted with effect from the 1st day of April, 2022, namely: -

 

(1)

 

(2)

(3)

 

(4)

(5)

(6)

 

 

 

 

 

 

 

“461.

8444,

All Goods

 

5%

-

-”;

 

8445,

 

 

 

 

 

 

8446,

Provided   that

nothing

 

 

 

 

8447,

contained in this S. No.

 

 

 

 

8448

(except

shall have effect after the

 

 

 

 

8448 31 00),

31st March, 2023

 

 

 

 

 

8449

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(125)     after S. No. 464 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

 

 

(3)

 

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“464A.

7325 10 00,

The

following  goods

for

 

 

 

 

8477 90 00,

use in the manufacture of

 

 

 

 

8483 40 00

plastic

 

processing

 

 

 

 

 

machineries

(tariff

items

 

 

 

 

 

8477

10

00,

8477

20

00,

 

 

 

 

 

8477 30 00):

 

 

 

 

 

 

 

 

(i)

S. G. Ingot Castings

7.5%

-

9

 

 

 

(7325 10 00)

 

 

 

 

 

 

 

(ii)

Linear

 

Motion

5%

-

9

 

 

 

Guides (8477 90 00)

 

 

 

 

 

(iii)

Ball  Screws

(8483

 

Notification No 02/2022 Customs date on 1st February, 2022

 

 

Seeks  to  further  amend  notification  No.  50/2017- Customs  dated  30th  June,  2017  so  as  to  prescribe effective rate of Basic Customs Duty (BCD)

 

The extract of CUSTOMS Notification No. 02/2022- CUSTOMS is given below:

 Notification No. 02/2022-CUSTOMS

 

 

[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. 02/2022-Customs

 

New Delhi, the 1st February, 2022

 

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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on 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. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

 

In the said notification, -

 

  1. in the Table, -

 

(1)            S. No. 3A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(2)            S. No. 4 and the entries relating thereto shall be omitted;

 

(3)            (a) for S. No. 6 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: -

 

 

(1)

 

(2)

 

 

 

(3)

 

 

(4)

 

(5)

 

(6)

 

 

“6.

 

0306

 

Live Vannamei shrimp (Litopenaeus vannamei)

10%

 

-

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6A.

 

0306

 

Live Black tiger shrimp (Penaeus monodon)

 

10%

 

-

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6B.

 

0306 19 00

 

Frozen Krill

 

 

 

15%

 

-

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6C.

 

0307 32 00

 

Frozen Mussels

 

 

 

15%

 

-

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6D.

 

0307 43 20

 

Frozen Squids

 

 

 

15%

 

-

 

-”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) S. Nos. 6, 6A, 6C, 6D and the entries relating thereto shall be omitted with effect from the

 

1st day of May, 2022;

 

 

 

 

 

 

 

 

 

 

(4)

S. Nos. 12, 13, 14 and the entries relating thereto shall be omitted with effect from the 1st day

 

of May, 2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

(5)

(a) for S. No. 15 and the entries relating thereto, the following S. No. and entries shall be

 

substituted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

(3)

 

(4)

 

 

(5)

 

(6)

 

 

 

 

 

 

 

 

 

 td>

5%

-

9”;

 

 

 

40 00)

 

 

 

 

 

 

 

(126)     S. No. 466 and the entries relating thereto shall be omitted;

 

(127)     against S. Nos. 469 and 470, in column (3), the following proviso shall respectively be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(128)     against S. No. 479, in column (3), the following proviso shall be inserted in the end, namely:-“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.”;

(129)     S. Nos. 481, 481A and the entries relating thereto shall be omitted;

 

(130)     S. No. 485 and the entries relating thereto shall be omitted;

 

(131)     S. Nos. 487, 488, 489 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(132)     S. Nos. 492, 493 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(133)     (a) against S. No. 494, in column (2), for the entries, the entries “9030 31 00, 9030 90 10” shall be substituted with effect from the 1st day of April, 2022;

 

(b) S. No. 494 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022

 

(134)     S. No. 496 and the entries relating thereto shall be omitted;

 

(135)     S. No. 501 and the entries relating thereto shall be omitted;

 

(136)     S. Nos. 505, 506, 507, 508 and the entries relating thereto shall be omitted;

 

(137)     against S. No. 513, in column (3), –

 

(a)     in clause (a), sub-clauses (ii), (iii) and (iv) shall be omitted;

 

(b)       the following proviso shall be inserted at the end, namely: -

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(138)     for S. No. 525 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“525.

8702 or 8704

Electrically operated vehicles, if imported,-

-

 

-”;

 

(1)     incomplete or unfinished, as a knocked

 

down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, –

 

(a)

none of the above components, parts or

15%

 

sub-assemblies inter-connected with each

 

 

other and not mounted on a chassis

 

(b)

 

 

 

 

 

 

“15.

 

 

0511 10 00

 

Bovine Semen

 

5%

 

 

-

 

-”;

 

 

 

 

 

 

 

 

(b) S. No. 15 and the entries relating thereto shall be omitted with effect from the 1st day of

 

May, 2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

(6)

S. No. 22 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(7)

S. No. 26 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

 

 

(8)

S. No. 27 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(9)

S. No. 28 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(10)

S. Nos. 29, 30 and the entries relating thereto shall be omitted with effect from the 1st day of

 

May, 2022;

 

 

 

 

 

 

 

 

(11)

S. No. 31 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(12)

S. No. 33 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(13)

S. Nos. 34, 35, 37, 39, 41, 42, 43, 45 and the entries relating thereto shall be omitted with

 

effect from the 1st day of May, 2022;

 

 

 

 

 

 

 

(14)

S. No. 48 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(15)

S. No. 50 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(16)

(a) against S. No. 51, in column (4), for the entry, the entry “5%” shall be substituted;

 

 

 

(b) S. No. 51 and the entries relating thereto shall be omitted with effect from the 1st day of

 

May, 2022;

 

 

 

 

 

 

 

 

(17)

S. No. 52 and the entries relating thereto shall be omitted;

 

 

 

any of the above components, parts or sub-

25%

 

assemblies  inter-connected   with  each

 

 

other but not mounted on a chassis

 

(2)

in a form other than (1) above,-

40%

 

 

Explanation. – For the removal of doubts, the

 

exemption contained in the items (1)(a) and

 

(1)(b) of this entry shall be available, even if

 

one or more of the components, parts or sub-

 

assemblies required for assembling a complete

 

vehicle are not imported in the kit, provided

 

that the kit as presented, is classifiable under

 

the heading 8702 or 8704 of the Customs Tariff

 

Act,   1975    as   per    the   general    rules    of

 

interpretation.”;

 

 

 

 

(139)     for S. No. 526A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

 

(1)

(2)

 

 

 

(3)

 

(4)

(5)

(6)

 

 

 

 

 

 

“526A.

8703

Electrically operated vehicles, if imported,-

 

-

-”;

 

 

(1)

incomplete or unfinished, as a knocked

 

 

 

 

 

 

down

kit

containing

necessary

 

 

 

 

 

 

components, parts or sub-assemblies for

 

 

 

 

 

 

assembling a complete vehicle, including

 

 

 

 

 

 

battery  pack,  motor,  motor  controller,

 

 

 

 

 

 

charger,  power  control  unit,  energy

 

 

 

 

 

 

monitor, contactor, brake system, electric

 

 

 

 

 

 

compressor, whether or not individually

 

 

 

 

 

 

pre-assembled, with, –

 

 

 

 

 

 

(a)

none of the above components, parts or

15%

 

 

 

 

 

sub-assemblies inter-connected with each

 

 

 

 

 

 

other and not mounted on a chassis

 

 

 

 

(b)    any of the above components, parts or 30% sub-assemblies inter-connected with each other but not mounted on a chassis

 

 

(2)

in a form other than (1) above,-

 

(a)

with a CIF value more than US $40,000

100%

(b)

other than (a) above

60%

 

 

Explanation. – For the removal of doubts, the

 

exemption contained in items (1)(a) and (1)(b)

 

of this entry shall be available, even if one or

 

more   of   the   components,   parts   or   sub-

 

assemblies     required     for     assembling     a

 

complete vehicle are not imported in the kit,

 

provided    that   the    kit    as    presented,    is

 

classifiable  under  the  heading  8703  of  the

 

Customs Tariff Act, 1975 as per the general

 

rules of interpretation.”;

 

 

 

 

(140)     for S. No 531A and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“531A.

8711

Electrically operated vehicles, if imported,-

 

-

-”;

 

 

(1)  incomplete  or  unfinished,  as  a  knocked

 

 

 

 

 

down kit containing necessary components,

 

 

 

 

 

parts or sub-assemblies for  assembling a

 

 

 

 

 

complete vehicle, including battery pack,

 

 

 

 

 

motor,  motor  controller,  charger,  power

 

 

 

 

 

control unit, energy monitor, brake system,

 

 

 

 

 

 

 

 

 

 

 

 

 

whether or not individually pre-assembled,

 

 

 

 

 

 

with, –

 

 

 

 

 

(a)

none of the above components, parts or sub-

15%

 

 

 

 

 

assemblies inter-connected with each other

 

 

 

 

 

 

and not mounted on a chassis

 

 

 

 

 

(b)

any of the above components, parts or sub-

25%

 

 

 

 

 

assemblies inter-connected with each other

 

 

 

 

 

 

but not mounted on a chassis

 

 

 

 

 

(2)

in a form other than (1) above

50%

 

 

 

 

Explanation. – For the removal of doubts, the

 

 

 

 

 

exemption  contained  in  the  items  (1)(a)  and

 

 

 

 

 

(1)(b) of this entry shall be available, even if one

 

 

 

 

 

or  more  of  the  components,  parts  or  sub-

 

 

 

 

 

assemblies required for assembling a complete

 

 

 

 

 

vehicle are not imported in the kit, provided that

 

 

 

 

 

the kit as presented, is classifiable under the

 

 

 

 

 

heading 8711 of the Customs Tariff Act, 1975 as

 

 

 

 

 

per the general rules of interpretation.”;

 

 

 

 

 

 

 

 

 

 

 

(141)     S. No. 541 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(142)     S. No. 547 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(143)     S. No. 552 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(144)     S. No. 554 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(145)     S. Nos. 556, 557 and the entries relating thereto shall be omitted with ="31">

 

 

 

 

(18)

S. No. 55 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(19)

after S. No. 80 and the entries relating thereto, the following S. No. and entries shall be

 

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“80A.

1518

Algal Oil for manufacturing of aquatic feed

15%

-

 

9”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(20)

S. No. 82 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(21)

S. No. 91 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(22)

(a) after S. No. 91 and the entries relating thereto, the following S. No. and entries shall be

 

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

 

 

(4)

(5)

(6)

 

 

“91A.

1801 00 00

Cocoa beans, whole or broken, raw or

 

 

15%

-

-”;

 

 

 

 

 

roasted

 

 

 

 

 

 

 

 

(b)  S. No. 91A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(23)        S. No. 96 and the entries relating thereto shall be omitted;

 

(24)        S. No. 97 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(25)        against S. No. 100, for the entry in column (2), the entry “2008 93 00, 2202 99” shall be substituted;

 

(26)        S. Nos. 106, 117 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(27)        S. Nos. 119A, 120, 121 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(28)        S. No. 122 and the entries relating thereto shall be omitted;

 

(29)        S. No. 123 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(30)        S. No. 124 and the entries relating thereto shall be omitted;

 

(31)      &nbseffect from the 1st day of May, 2022;

 

(146)     for S. No. 563 and the entries relating thereto, the following S. No. and entries shall be substituted with effect from the 1st day of May, 2022, namely: -

 

(1)

(2)

 

(3)

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“563.

9019 10 20,

Goods

required

for

5%

-

-”;

 

9022 90 10

medical, surgical, dental or

 

 

 

 

or

veterinary use

 

 

 

 

 

 

9022 90 30

 

 

 

 

 

 

 

 

 

Explanation.  –

For

the

 

 

 

 

 

purposes of this entry, the

 

 

 

 

 

term  “Goods”

refers

to

 

 

 

 

 

medical

instruments

or

 

 

 

 

 

appliances

required

for

 

 

 

 

 

medical, surgical, dental or

 

 

st day of May, 2022;

 

(32)        S. Nos. 129, 130 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(33)        against S. No. 132, in column (3),-

 

(a)     in clause (A), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after 31st March,

2023.”;

 

(b)     clause (B) shall be omitted;

 

(34)        S. Nos. 134, 135, 136, 137, 138 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(35)        S. Nos. 142, 143, 144, 146, 147, 147A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(36)        after S. No. 147A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“147B.

2710 19

Fuel oil

2.5%

-

-

 

 

 

 

 

 

147C.

2710 19

Straight run fuel oil

2.5%

-

-

 

 

 

 

 

 

147D.

2710 19

Low sulphur wax residue

2.5%

-

-

 

 

 

 

 

 

147E.

2710 19

Vacuum residue, Slurry

2.5%

-

-

 

 

 

 

 

 

147F.

2710 19

vacuum gas oil

2.5%

-

-”;

 

 

 

 

 

 

 

(37)        S. No. 151 and the entries relating thereto shall be omitted;

 

(38)        S. No. 154 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(39)        S. Nos. 156, 157, 157A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(40)        S. Nos. 159, 161 and the entries relating thereto shall be omitted;

 

(41)        against S. No. 166, in column (2), for the entries, the entries “28, 29, 30 or 38” shall be substituted;

 

(42)        after S. No. 166 and the entries relating thereto, the following S. No. and the entries shall be inserted with effect from the 1st day of April, 2024, namely:-

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“166A.

28, 29

Bulk drugs used in the manufacture of:

 

 

 

 

or 30

 

 

 

 

 

 

(i) Poliomyelitis Vaccine (Inactivated and

5%

-

9

 

 

live)

 

 

 

 

 

(ii) Monocomponent insulins

5%

-

9”;

 

 

 

 

 

 

 

(43)        against S. No. 167, in column (3),-

 

(a)     clause (C) and the entries relating thereto shall be omitted;

 

(b)     after clause (C) so omitted, the following clause and entries relating thereto shall be inserted, which shall remain in force till the 31st day of March, 2024, namely:-

 

 

 

 

(3)

 

(4)

 

(5)

 

 

(6)

 

 

 

 

 

 

 

 

 

 

 

veterinary use only and do

 

 

 

 

 

not refer to parts and spares

 

 

 

 

 

thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(147)     against S. No. 563A, –

 

(a)     in column (2), for the entries, the entries “9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30)” shall be substituted with effect from the 1st day of May, 2022;

 

(b)     in column (3), for the entry, the following entry shall be substituted with effect from the 1st day of April, 2022, namely: -

 

“All goods, other than the following, -

 

(i)           X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90);

 

(ii)          The following goods for use in manufacture of goods mentioned at (i) above, namely: -

 

(a)  Static User Interface (9018 90 99);

 

(b)  X-Ray Diagnostic Table (9022 90 40);

 

(c)  Vertical Bucky (9022 90 90);

 

(d)  X-Ray Tube Suspension (9022 90 90);

 

(e)  High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10);

 

(f)  X-Ray Grid (9022 90 90);

 

(g)  Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).”;

 

(148)     against S. No. 564, in column (3), for the entry, the following entry shall be substituted with effect from 1st day of April, 2022, namely: -

 

“Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely:-

 

(a)  Static User Interface (9018 90 99);

 

(b)  X-Ray Diagnostic Table (9022 90 40);

 

(c)  Vertical Bucky (9022 90 90);

 

(d)  X-Ray Tube Suspension (9022 90 90);

 

(e)  High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10);

 

(f)  X-Ray Grid (9022 90 90);

 

(g)  Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).”;

 

(149)     S. Nos. 564A, 564B, 564C and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022

 

(150)     S. No. 584 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(151)     S. Nos 588, 589, 590 and the entries relating thereto shall be omitted;

 

(152)     against S. No. 591, -

 

(a)      in column (2), for the entry, the entry “9503 00 91” shall be substituted with effect from the 1st day of May, 2022;

 

(b)      in column (4), for the entry, the entry “25%” shall be substituted;

 

(153)     against S. No. 594, in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.”;

 

(154)     S. No. 594A and the entries relating thereto shall be omitted with effect from the 1st day of May 2022;

 

(155)     for S. No 597 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

 

 

 

 

 

 

 

“(D) Bulk drugs used in the manufacture of:

 

 

 

 

 

 

 

 

 

(i) Poliomyelitis Vaccine (Inactivated and live)

 

Nil

-

 

 

9

 

 

(ii) Monocomponent insulins

 

Nil

-

 

 

9”;

 

 

 

 

 

 

 

 

 

 

 

(44)

after S. No. 167 and the entries relating thereto, the following S. No. and entries shall be

 

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

 

 

 

 

“167A.

30 or

Drugs or medicines used

for treatment of

 

Nil

-

11>

 

(1)

(2)

 

 

(3)

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

 

 

“597.

9801

Goods required for, -

 

 

 

 

 

 

 

 

(i)

coal mining projects

 

Nil

-

111

 

 

 

(ii)

iron

ore

 

pellet

2.5%

-

111

 

 

 

 

plants/projects and iron ore

 

 

 

 

 

 

 

beneficiation plants/projects

 

 

 

 

 

 

(iii)

power

generation

projects

5%

-

111

 

 

 

 

including gas turbine power

 

 

 

 

 

 

 

 

 

 

 

projects

(excluding captive

 

 

 

 

 

 

 

power  plants  set  up  by

 

 

 

 

 

 

 

projects

engaged

in

 

 

 

 

 

 

 

activities   other

than   in

 

 

 

 

 

 

 

power generation)

 

 

 

 

 

 

 

 

(iv)

barge mounted power plants

5%

-

111

 

 

 

 

 

 

 

 

 

 

 

(v)

power

transmission,

sub-

5%

-

111”;

 

 

 

 

transmission or distribution

 

 

 

 

 

 

 

 

 

 

 

projects

 

 

 

 

 

 

 

 

 

Provided that nothing contained in

 

 

 

 

 

 

this S. No. shall have effect after

 

 

 

 

 

 

the 30th September, 2023

 

 

 

 

 

(156)  against S. Nos. 598 and 599, -

 

 

 

 

 

 

 

 

(a)       in column (3), the following proviso shall respectively be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), for the entry, the entries “95 and 111” shall be substituted;

 

(157)     for S. No 600 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

 

(1)

(2)

 

 

(3)

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“600.

9801

Goods required for, -

 

 

 

 

 

 

 

(a)

Project

for

LNG

Re-

5%

-

111

 

 

 

gasification Plant

 

 

 

 

 

 

 

(b)

Aerial

passenger   ropeway

5%

-

111;”

 

 

 

project

 

 

 

 

 

 

 

 

Provided that nothing contained in

 

 

 

 

 

this S. No. shall have effect after

 

 

 

 

 

the 30th September, 2023

 

 

 

 

 

(158)     against S. No. 601, -

 

(a)       in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), the entry “111” shall be inserted;

 

(159)     against S. No. 602, -

 

(a)       in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), for the entry, the entries “96 and 111” shall be substituted;

 

(160)     against S. No. 603, -

 

(a)       in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), the entry “111” shall be inserted;

 

(161)     against S. No. 604, -

 

(a)       in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), for the entry, the entries “97 and 111” shall be substituted;

 

(162)     against S. No. 605, -

 

(a)       in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)      in column (6), for the entry, the entries “98 and 111” shall be substituted;

 

(163)     against S. No. 606, -

 

(a)     in column (3), the following proviso shall be inserted at the end, namely:-

 

“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;

 

(b)     in column (6), the entry “111” shall be inserted;

 

II.(a) the first proviso after the Table shall be omitted;

 

(b)  in the second proviso, the word “further” shall be omitted;

 

  1. after the second proviso, in the Explanation, after clause (III), the following clause shall be inserted, namely:-

 

“(IV) Under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, it is hereby specified that the conditional exemptions granted under the S. Nos. of the Table to the notification, as are specified in column (2) of the Table below, for which the period of validity is not specified otherwise, shall unless varied or rescinded, be valid upto the date mentioned in the corresponding entry in column (3) of the said Table below.

 

 

S. No. 343 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

 

 

Table 2

 

 

 

 

 

 

 

 

S. No.

S. Nos in the Table to this notification

Date up to which valid

 

 

(1)

 

2022;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(86)

for S. No. 344 and the entries relating thereto, the following S. No. and entries shall be

 

substituted with effect from the 1st day of May, 2022, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

 

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“344.

71

Rubies,

emeralds

and

 

0.5%

-

 

-”;

 

 

 

 

 

sapphires,

unset

and

 

 

 

 

 

(2)

(3)

 

 

1.

16, 90, 133, 139, 150, 155, 164, 165, 168, 183, 184,

31st March, 2023

 

 

 

188, 204, 213, 237, 238, 253, 254, 255, 258, 259,

 

 

 

 

260, 261, 269, 271, 276, 277A, 279, 280, 325, 333,

 

 

 

 

334, 339, 340, 341, 341A, 353, 364A, 374, 375, 378,

 

 

 

 

379, 380, 381, 387, 392, 415, 415A, 416, 417, 418,

 

 

 

 

419, 420, 421, 426, 428, 429, 441, 462, 463, 464,

 

 

 

 

471, 472, 475, 478, 482, 489B, 495, 497, 504, 509,

 

 

 

 

510, 511, 512, 512A, 516, 519, 534, 535, 535A, 536,

 

 

 

 

538, 540, 542, 543, 544, 546, 549, 550, 559, 565,

 

 

 

 

566, 567, 568, 570, 575, 577, 578A, 579, 580, 581,

 

 

 

 

583, 593, 612

 

 

 

2.

17, 80A, 104, 172, 191, 257, 257A, 257B, 257C,

31st March, 2024.”;

 

 

 

265, 290, 292, 293A, 296A, 326, 329, 345A, 354,

 

 

 

 

355, 356, 357, 422, 423, 442, 446, 451, 464A, 517,

 

 

 

 

591.

 

IV.

in the ANNEXURE, -

 

 

(i)              Condition No. 14 shall be omitted;

 

(ii)            in Condition No. 16, for the words “Duchenne Muscular Atrophy” at both places, the words “Duchenne Muscular Dystrophy” shall be substituted;

 

(iii)           Condition Nos. 17,19, 21, 28, 32, 33, 34 and 36 shall be omitted;

 

(iv)          for Condition No. 48 and /td>

 

 

 

 

 

 

 

 

imported uncut

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(87)

after S. No. 345 and the entries relating thereto, the following S. No. and entries shall be

 

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

 

 

 

(4)

 

(5)

 

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“345A.

 

7102 21,

 

Simply Sawn Diamonds

2”;

 

 

 

9804

rare diseases

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(45)

(a) against S. No. 169, in column (2), after the entry “2823 00 10”, the entry “2837 11 00”

 

shall be inserted;

 

 

 

 

 

 

 

 

 

 

(b) S. No. 169 and the entries relating thereto shall be omitted with effect from the 1st day of

 

May, 2022;

 

 

 

 

 

 

 

 

 

(46)

S. No. 171 and the entries relating thereto shall be omitted;

 

 

 

 

 

(47)

S. No. 173 and the entries relating thereto shall be omitted;

 

 

 

 

 

(48)

S. No. 174 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(49)

S. No. 175 and the entries relating thereto shall be omitted;

 

 

 

 

 

(50)

S. No. 178 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

“48.


 

If, -

 

(a)   the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

 

(b)    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, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the sub-contractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

 

(c)   the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-

 

(i)  the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;

 

(ii)  the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.

 

(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall

 

 

 

also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;

 

(d)   the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods.

 

Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.”;

 

(v)            Condition Nos. 61, 73, 92, 93 and 94 shall be omitted;

 

(vi)          for Condition No. 108 and the entries relating thereto, the following Condition and entries shall be substituted, namely: -

 

 

 

“108.


 

If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.”;

 

 

 

(vii)         after Condition No. 109, the following Condition Nos. shall be inserted, namely: -

 

 

“110.

If, the importer produces before the Deputy Commissioner of Customs or the

 

Assistant Commissioner of Customs, as the case may be, a certificate issued

 

under Kimberley Process Certification Scheme (KPCS) certifying that the

 

imported goods are diamonds, not further worked than simply sawn.

 

  1. If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986.

 

112.

If the goods are imported by, –

 

(a)  a Centre of Excellence listed in List 35; or

 

 

 

 

(b)    any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the drugs or medicines are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs or medicines for the treatment of said rare disease.”;

 

 

(viii)       for List 1 and the entries relating thereto, the following list and entries shall be substituted, namely: -

 

 

List 1 (See S. No. 104 of the Table)

 

(1)                 Acid Sodium Carbonate (Sodium bicarbonate)

 

(2)                 Batter

 

(3)                 Breadcrumbs

 

(4)                 Citric Acid

 

(5)                 Flavouring extracts, and sauces

 

(6)                 Flavouring Oil

 

(7)                 Food Colours

 

(8)                 Food Enzymes

 

(9)                 Food Grade Phosphates

 

(10)              Food Marinates

 

(11)              Food Tenderizers

 

(12)              Natural Edible Gum

 

(13)              OTR Fresh Fish Bags (Oxygen Permeable)

 

(14)              Polypropylene box as per buyer’s requirements

 

(15)              RFID label to tag on carton or box

 

(16)             Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate

 

(17)              Sodium Citrate

 

(18)              Solid board box as per buyer's requirements

 

(19)              Sorbitol

 

(20)              Starch (Wheat/non-wheat)/Pre-gelatinized Starch";

 

(ix)          in List 3, -

 

(i)     item numbers 3, 7, 8, 12, 22, 25, 27, 28, 30, 33, 38, 39, 43, 44, 49, 50, 53, 54, 61, 62, 68, 70, 80, 86, 88, 93, 97, 99, 102, 107, 109, 110, 115, 117, 121 and the entries relating thereto shall be omitted;

 

(ii)   item number 95 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2023;

 

(iii) after item number 122 and the entries relating thereto, the following entries shall be inserted with effect from the 2nd February, 2022, namely: -

 

“(123) Diagnostic Agent for detection of Hepatitis B antigen

 

(124) Diagnostic kits for detection of HIV antibodies

 

(125) Enzyme linked immune absorbent assay kits Elisa kits.”;

 

(x)            in List 4, item numbers 1, 3, 4, 7, 8, 9, 13, 17, 18, 19, 26, 27, 28, 29, 30, 32, 37, 42, 45, 46, 50, 51, 58, 60, 61, 63, 71, 72, 73, 74, 76, 77, 78, 81, 89, 91, 98, 99, 110 and the entries relating thereto shall be omitted;

 

(xi)          List 7 shall be omitted;

 

(xii)         in List 10, item numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 18, 19 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;

 

(xiii)       in List 11, in item number 4, sub-item numbers (b), (c), (e), (f) and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;

 

(xiv)       in List 13, item numbers 3, 5, 7, 8, 10, 17, 22, 23, 24, 25, 26 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;

 

(xv)        Lists 17, 18 and 23 shall be omitted;

 

(xvi)       in List 25, item numbers 1, 3 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;

 

(xvii)         for List 33 and the entries relating thereto, the following List and entries shall be substituted, namely:-

 

 

 

 

 

 

 

 

 

 

(51)

S. No. 180 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(52)

S. No. 182 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(53)

S. No. 185 and the entries relating thereto shall be omitted with effect from the 1st day of May,

 

2022;

 

 

 

 

 

 

 

 

 

 

(54)

S. No. 187 and the entries relating thereto shall be omitted;

 

 

 

 

 

(55)

S. No. 192 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(56)        S. Nos. 193, 194, 195, 196, 197, 198, 199 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(57)        against S. No. 200, in column (4), for the entry, the entry “2.5%” shall be substituted;

 

(58)        S. Nos. 200, 201, 202A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(59)        (a) after S. No. 204 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

 

(5)

(6)

 

 

 

 

 

 

 

“204A.

2915 21 00

Acetic Acid

5%

-

 

-”;

 

 

 

 

 

 

 

 

(b) S. No. 204A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(60)        S. Nos. 206, 207, 208, 210, 211 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(61)        S. Nos. 215, 216, 216A and the entries relating thereto shall be omitted;

 

(62)        S. No. 219 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(63)        S. No. 224 and the entries relating thereto shall be omitted;

 

(64)        S. Nos. 231, 232 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(65)        S. Nos. 233, 234, 235, 236 and the entries relating thereto shall be omitted;

 

(66)        S. No. 240 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(67)        S. Nos. 241, 242, 248 and the entries relating thereto shall be omitted;

 

(68)        S. Nos. 250, 251 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;

 

(69)        against S. No. 257, in column (6), for the entry, the entries “9 and 108” shall be substituted;

 

(70)        after S. No. 257 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-

 

(1)

(2)

 

(3)

(4)

(5)

(6)

“257A.

39, 48

The

following goods,  when imported  by

Nil

-

9 and

 

or any

bonafide   exporters   for   use   in   the

 

 

108

 

other

manufacture of handicraft items for export,

 

 

 

 

Chapter

 

 

 

 

namely:-

 

 

 

 

 

 

 

 

 

 

(a)

back of photo frames, fittings for photo

 

 

 

S. No

Heading/Tariff

 

Description

 

Item

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

 

 

 

 

 

1.

7304

 

i.

Premium/Chrome  Casing pipes and Tubing’s along with

 

 

 

 

accessories, connections, crossovers, couplings

 

 

 

ii.

Sub-sea pipelines including weight coating and wrapping-

 

 

 

 

API 5L (American Petroleum Institute) Line Pipe complying

 

 

 

 

requirement of Annexure-J and Annexure-H of API list

 

 

 

 

2.

8207

 

Drilling bits for earth boring and rock drilling tools

 

 

 

3.

8413 or 8414

Equipment like water injection, Gas turbine, sub-surface pumps and

 

 

 

all type of Compressor for process and production platforms and sub-

 

 

 

surface pumps and sucker rod pumps, High pressure Valves

 

 

 

 

4.

8430

 

Oil  and  Gas  Rigs  (Onshore)  Petroleum  and  Gas  well  Drilling

 

 

 

Machinery and Equipment/Units for specialised services for Offshore

 

 

 

and Onshore petroleum operations

 

 

 

 

5.

8475

 

High Temp Valve

 

 

 

6.

85311090

Fire prevention signalling apparatus

 

 

 

7.

87053000

Fire fighting vehicles

 

 

 

 

 

8.

8905

 

i.

Oil  and  Gas  Rigs  (Offshore),  Process  and  Production

 

 

 

 

Platforms and Marine Vessels and Barges

 

 

 

ii.

Equipment for Oil and Gas Rigs and Specialised Services,

 

 

 

 

Light Vessels, dredges, floating cranes and other vessels, the

 

 

 

 

navigability of which is subsidiary to their main function;

 

 

 

 

floating   docs;   Floating   and   submersible   drilling   or

 

 

 

 

production platforms – Mooring ropes, Chains, Shackles,

 

 

 

 

Coupling Marines hoses and connected equipment

 

 

 

 

9.

8906 90

00

Life Boats, Survival craft, Life craft, Vessel for Pollution control

 

 

 

 

10.

8907

 

Oil tanker to be used for oil storage and connected equipment, other

 

 

 

floating structures (for example rafts, tanks, coffer dams, Llanding

 

 

 

stages, buoys and beacons)

 

 

 

 

11.

9015

 

Geological  and  Geophysical  Equipment,  Logging  Units,  Survey

 

 

 

Vessel required for petroleum operations

 

 

 

12.

90200000

Breathing appliances and gas masks

 

 

 

13.

90301000

Fire  and  gas  detection  equipment  including  H2S  monitoring

 

 

 

equipment

 

 

 

 

14.

2710

 

Oilfield chemicals namely Potassium Formate, Hollow Glass Sphere

 

3811

 

Grade-IV,   Aqueous   Film   Forming   Foam   6%   US   Mil.,

 

3824

 

Glutaraldehyde, Hydroxymethyl Phosphonium Sulphate, Ammonium

 

 

Persulphate,  Demulsifier  Low  Temperature,  Potassium  Chloride,

 

3905

 

 

 

Partially Hydrolysed Poly Acrylamide, Xanthum Gum polymer and

 

3104 20

00

 

Oil and Gas wells specific Cement Additives

 

 

 

 

 

 

15.

73, 84, 85, 87,

Spares and accessories for the parts specified at S. No. 3, 4, 7, 8, 9,

 

89 and 90

10, 11 and 13.”;

 

 

 

 

 

 

 

(xviii)        after List 34 and the entries relating thereto, the following list and entries shall be inserted, namely: -

 

 

“List 35 (See S. No. 167A of the Table)

 

(1)                AIIMS, New Delhi

 

(2)                Centre for Human Genetics, Bengaluru

 

(3)                Institute of Post Graduate Medical Education and Research, Kolkata

 

(4)                King Edward Memorial Hospital, Mumbai

 

(5)                Maulana Azad Medical College, New Delhi

 

(6)                Nizam Institute of Medical Sciences, Secundarabad

 

(7)                PGIMR, Chandigarh

 

(8)                Sanjay Gandhi Post Graduate Institute of Medical Science, Lucknow.”;

 

  1. Save as otherwise provided, this notification shall come into force on 2nd February, 2022.

 

 

 

[F. No.334/01/2022-TRU]

 

 

(Vikram Vijay Wanere)

 

Under Secretary to the Government of India

 

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 55/2021-Customs, dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 904 (E), dated the 29th December, 2021.


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