Notification no 6/2017 Customs date on 2nd February, 2017
The extract of CUSTOMS Notification No. 6/2017- CUSTOMS is given below:
Notification No. 6/2017-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. 6/2017-Customs
New Delhi, the 2nd February, 2017
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 17t h March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 185 (E), dated the 17t h March, 2012, namely:-
In the said notification,-
(a)
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in the Table,-
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(i)
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against serial number 138, for the entry in column (4), the entry “2.5%” shall be
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substituted;
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(ii)
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after serial number 172A and the entries relating thereto, the following serial number and
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entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“172B
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2902 41 00
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o-Xylene
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Nil
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-
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-”;
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(iii)
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for serial number 181A and the entries relating thereto, the following serial number and
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entries shall be substituted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“181A
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2914 61 00,
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Anthraquinone
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or
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2-Ethyl
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2.5%
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-
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5”;
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2914 69 90
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Anthraquinone,
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for use in
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manufacture
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of Hydrogen Peroxide
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(iv)
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against serial number 182, for the entry in column (3), the
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entry “Purified
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Terephthalic
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Acid (PTA), Medium Quality Terephthalic Acid (MTA) and
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Qualified Terephthalic Acid
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(QTA)” shall be substituted;
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(v)
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after serial number 208 and the entries relating thereto, the following serial numbers and
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entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“208A
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3201 20 00
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Wattle extract
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2.5%
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-
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-
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208B
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3201 90 20
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Myrobalan fruit extract
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2.5%
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-
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-”;
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(vi) after serial number 214 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“214A
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3404 20 00
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Vinyl Polyethylene Glycol for
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use in
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7.5%
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-
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5”;
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manufacture of Poly Carboxylate
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Ether
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(vii) after serial number 230 B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“230 C
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3815 90 00
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Catalyst
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for use in the manufacture of
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5%
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-
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46
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cast components of Wind Operated
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Electricity
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Generator
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230 D
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3909 40 90
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Resin for use in the manufacture of cast
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5%
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-
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46”;
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components
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of
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Wind
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Operated
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Electricity
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Generator
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(viii)
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after serial number 294 and the entries relating thereto, the following serial number and
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entries shall be inserted, namely :-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“294A
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5404 19 90
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Monofilament
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yarn
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5%
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-
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29A”;
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(ix)
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against
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serial number 305A,
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for
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the
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entry
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in
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column
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(4),
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the
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entry “Nil”
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shall be
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substituted;
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(x)
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for serial number 324 and the entries relating thereto, the following serial number and
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entries,
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shall be substituted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“324
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71
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(i) Silver,
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in
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any
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form,
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other
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than
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10%
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Nil
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-
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medallions and silver coins having
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silver content not below 99.9% or
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semi-manufactured forms of silver
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falling
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under sub-heading
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7106 92;
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(ii) Medallions
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and
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silver
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coins
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having
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10%
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-
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-
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silver content not below 99.9% or
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semi-manufactured forms of silver
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falling
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under sub-heading
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7106 92,
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other than imports of such goods through
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post, courier or baggage.
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Explanation. - For the purposes of this
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entry, silver in any form
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shall
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not
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include
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foreign
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currency
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coins,
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jewellery made of silver or articles
made of silver.”;
(xi) after serial number 333B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“333C
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7208
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Hot rolled coils for use
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in
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manufacture
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10%
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-
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5
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of welded tubes and pipes falling under
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heading 7305 or 7306
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333D
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7212 40 00
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Co-polymer coated MS
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tapes / stainless
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10%
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-
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5
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steel tapes for use in manufacture of
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telecommunication
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grade
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optical
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fibres
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or optical fibre cables
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333E
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7225 19 90
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Magnesium Oxide
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(MgO)
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coated
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cold
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5%
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-
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5”;
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rolled steel coils for use
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in
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manufacture
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of cold rolled grain oriented steel
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(CRGO) falling under 7225 11 00
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(xii) against serial number 337, for the entry in column (4), the entry “Nil” shall be substituted;
(xiii)
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after serial number
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371D and the entries relating thereto, the following serial number and
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entries shall be inserted,
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namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“371E
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2818 20 90
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Clay
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2
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Powder
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(Alumax)
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for use in
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5%
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-
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5”;
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ceramic
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substrate
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for
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catalytic
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convertors
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(xiv)
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after serial number 400 and the entries relating thereto, the following serial number and
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entries shall be inserted, namely :-
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“400A
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8421 99 00
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All goods other
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than
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Reverse Osmosis
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7.5%
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-
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-”;
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(RO) membrane element for household
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type
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filters
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(xv)
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against serial number 406B, for the entry in column (3), the entry “Ball screws for use in
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the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centres
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(tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under
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headings 8456 to 8463” shall
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be substituted;
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(xvi)
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against serial number 406C, for the entry in column (3), the entry “Linear Motion Guides
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for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00),
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Machining Centres (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine
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tools falling under headings 8456 to 8463” shall be substituted;
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(xvii)
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against serial number 406D, for the entry in column (3), the entry “CNC Systems
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for use
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in the manufacture
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of CNC
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Lathes
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(tariff
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items
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8458 11 00,
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8458
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91 00), Machining
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Centres (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463” shall be substituted;
(xviii) after serial number 408 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“408A
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84 or
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The following
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goods, namely
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:-
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85
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(i) Micro ATMs as per standards version 1.5.1;
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Nil
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-
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-
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(ii) Fingerprint
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reader / scanner;
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Nil
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-
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-
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(iii)Iris scanner;
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Nil
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-
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-
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(iv) Miniaturised POS card reader for mPOS
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Nil
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-
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-
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(other than Mobile phone or Tablet
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Computer);
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(v) Parts and
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components
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for use in the
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Nil
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-
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5”;
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manufacture of the goods mentioned at (i) to
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(iv) above.
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(xix) after serial number 410 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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“410 A
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Any Chapter
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All parts for use
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in the
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manufacture
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of
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5%
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-
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5
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LED lights or fixtures including LED
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Lamps
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410 B
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Any Chapter
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All inputs for use
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in the
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manufacture
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of
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5%
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-
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5”;
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LED (Light Emitting Diode) driver or
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MCPCB (Metal Core Printed Circuit
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Board) for LED
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lights
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and fixtures
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or
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LED Lamps
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(xx) against serial number 519, for the entry in column (3), the entry “Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment” shall be substituted;
(b) in the Annexure,
(i) in Condition No.27, for condition (b), the following condition shall be substituted, namely:-
“(b) The total value of goods imported shall not exceed 5% of the FOB value of leather
footwear or synthetic footwear or other leather products, exported during the preceding financial-year;”;
(ii) after Condition No.29, the following condition shall be inserted, namely:-
Condition
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Condition
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No.
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If at the time of importation, the importer produces a certificate from an officer
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not below the
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rank of Director to the Government of India in the Marine
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“29A
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Products Export Development Authority, in the Ministry of Commerce and
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Industry, Government of India to the effect that the imported goods are for use
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in monofilament
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long line system intended to be used for tuna fishing.” ;
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(iii) in Condition No.40A, after clause (d), the following clause shall be inserted, namely:-
“(e)
where the goods so imported are sought to be disposed of, the importer or the
transferee, as the case may be, may pay the duty of customs which would have been
payable but for the exemption contained herein, on the depreciated value of such
goods subject to the condition that the importer or the transferee, as the case may be,
produces before the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, having jurisdiction over the port of import, a certificate
from a duly authorised officer of the Directorate General of Hydro Carbons in the
Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
said goods are no longer required for the petroleum operations or coal bed methane
operations, and the depreciated value of the goods shall be equal to the original value
of the goods at the time of import reduced by the percentage points calculated by
straight line method as specified below for each quarter of a year or part thereof from
the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per
cent.,
subject to the maximum of 70 per cent.”;
(c) in List 5, item 23 and the entries relating thereto shall be omitted.
[F. No. 334/7/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note.- The principal notification No.12/2012-Customs, dated the 17t h 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 17t h March, 2012 and last amended vide notification No.62/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1202(E), dated the 31st December, 2016.