CUSTOMS Notification No 6 of 2017 dt 2nd February, 2017

 

 

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)

in the Table,-

 

 

 

 

 

 

 

(i)

against  serial  number  138,  for  the  entry  in  column  (4),  the  entry  “2.5%”  shall  be

 

substituted;

 

 

 

 

 

 

 

(ii)

after serial number 172A and the entries relating thereto, the following serial number and

 

entries shall be inserted, namely:-

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

(4)

(5)

 

(6)

“172B

 

2902 41 00

o-Xylene

 

 

Nil

-

 

-”;

(iii)

for  serial number  181A  and  the  entries relating thereto, the following serial number and

 

entries shall be substituted,  namely:-

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

(4)

(5)

 

(6)

“181A

 

2914 61 00,

Anthraquinone

or

2-Ethyl

2.5%

-

 

5”;

 

 

2914 69 90

Anthraquinone,

for  use  in

manufacture

 

 

 

 

 

 

 

of Hydrogen Peroxide

 

 

 

 

 

(iv)

against  serial number  182,  for  the entry in column (3), the

entry   “Purified

Terephthalic

 

Acid (PTA), Medium Quality Terephthalic Acid (MTA)  and

Qualified Terephthalic Acid

 

(QTA)” shall be substituted;

 

 

 

 

 

 

(v)

after  serial number 208 and the entries relating thereto, the following serial numbers and

 

entries shall be inserted, namely:-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

(4)

(5)

 

(6)

 

“208A

3201 20 00

Wattle extract

2.5%

-

-

208B

3201 90 20

Myrobalan fruit  extract

2.5%

-

-”;

 

(vi)             after serial number 214 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

 

(1)

(2)

(3)

 

(4)

(5)

(6)

“214A

3404 20 00

Vinyl  Polyethylene  Glycol  for

use  in

7.5%

-

5”;

 

 

manufacture  of Poly Carboxylate

Ether

 

 

 

 

(vii)             after serial number 230 B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

 

 

(1)

 

 

 

(2)

 

 

 

(3)

 

 

 

 

 

(4)

 

 

(5)

 

 

 

(6)

 

“230 C

 

 

3815 90 00

 

Catalyst

for use in the  manufacture of

 

5%

 

 

-

 

 

 

46

 

 

 

 

 

 

 

cast  components  of  Wind  Operated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Electricity

Generator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

230 D

 

 

3909 40 90

 

Resin for use in the manufacture of cast

 

5%

 

 

-

 

 

 

46”;

 

 

 

 

 

 

 

components

of

Wind

 

Operated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Electricity

Generator

 

 

 

 

 

 

 

 

 

 

 

 

 

(viii)

after  serial number  294  and  the  entries  relating thereto,  the  following serial number and

 

 

entries shall be inserted, namely :-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

 

 

 

 

 

(4)

 

 

(5)

 

 

 

(6)

 

“294A

 

 

5404 19 90

 

Monofilament

yarn

 

 

 

 

 

 

5%

 

 

-

 

 

 

29A”;

 

(ix)

against

serial  number  305A,

for

the

entry

in

column

(4),

the

entry  “Nil”

shall  be

 

 

substituted;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(x)

for  serial  number  324  and  the  entries  relating thereto,  the  following serial number  and

 

 

entries,

shall be substituted,  namely:-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

 

 

 

 

 

(4)

 

(5)

 

 

 

(6)

 

“324

 

 

 

71

 

(i) Silver,

in

any

form,

 

other

than

 

10%

 

 

Nil

 

-

 

 

 

 

 

 

 

medallions  and  silver  coins  having

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

silver  content  not  below  99.9%  or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

semi-manufactured   forms   of   silver

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

falling

under sub-heading

7106 92;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii) Medallions

and

silver

coins

having

 

10%

 

-

 

 

 

-

 

 

 

 

 

 

 

silver  content  not  below  99.9%  or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

semi-manufactured   forms   of   silver

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

falling

under sub-heading

7106 92,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

other than imports of such goods through

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

post, courier or baggage.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Explanation. - For the purposes of this

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

entry,   silver   in  any  form

shall

not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

include

foreign

currency

coins,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)

(2)

 

(3)

 

 

 

(4)

(5)

(6)

“333C

7208

Hot  rolled  coils  for  use

in

manufacture

10%

-

5

 

 

of welded  tubes  and  pipes falling under

 

 

 

 

 

heading 7305 or 7306

 

 

 

 

 

 

 

 

 

 

 

 

 

333D

7212 40 00

Co-polymer coated MS

tapes / stainless

10%

-

5

 

 

steel  tapes  for  use  in  manufacture  of

 

 

 

 

 

telecommunication

grade

optical

fibres

 

 

 

 

 

or optical fibre cables

 

 

 

 

 

 

333E

7225 19 90

Magnesium  Oxide

(MgO)

coated

cold

5%

-

5”;

 

 

rolled  steel coils  for  use

in

manufacture

 

 

 

 

 

of   cold   rolled   grain   oriented   steel

 

 

 

 

 

(CRGO) falling under 7225 11 00

 

 

 

 

 

(xii)             against serial number 337, for the entry in column (4), the entry “Nil” shall be substituted;

 

(xiii)

after serial number

371D and the entries relating thereto, the following serial number and

 

 

entries shall be inserted,

namely:-

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

 

 

 

(4)

 

(5)

 

(6)

 

“371E

 

 

2818 20 90

Clay

2

Powder

(Alumax)

for  use  in

 

5%

 

-

 

5”;

 

 

 

 

 

ceramic

substrate

for

catalytic

 

 

 

 

 

 

 

 

 

 

 

convertors

 

 

 

 

 

 

 

 

 

 

(xiv)

after  serial number  400  and  the  entries  relating thereto, the following serial number and

 

 

entries shall be inserted, namely :-

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

 

 

 

(4)

 

(5)

 

(6)

 

“400A

 

8421 99 00

All  goods  other

than

Reverse  Osmosis

7.5%

 

-

 

-”;

 

 

 

 

 

(RO)  membrane  element  for  household

 

 

 

 

 

 

 

 

 

 

 

type

filters

 

 

 

 

 

 

 

 

 

 

(xv)

against serial number 406B, for the entry in column (3), the entry “Ball screws for use in

 

 

the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining 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;

 

 

 

 

 

 

 

 

(xvi)

against serial number 406C, for the entry in column (3), the entry “Linear Motion Guides

 

 

for  use  in  the  manufacture  of  CNC  Lathes  (tariff  items  8458  11  00,  8458  91  00),

 

 

Machining 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;

 

 

 

 

 

(xvii)

against serial number 406D, for the entry in column (3), the entry “CNC Systems

for use

 

 

in the  manufacture

of CNC

Lathes

(tariff

items

8458  11  00,

8458

 

91 00), Machining

 

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)

(2)

 

(3)

 

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“408A

84 or

The following

goods, namely

:-

 

 

 

 

85

(i)  Micro ATMs as per standards version 1.5.1;

Nil

-

-

 

 

 

 

(ii) Fingerprint

reader / scanner;

Nil

-

-

 

 

(iii)Iris scanner;

 

Nil

-

-

 

 

(iv) Miniaturised  POS  card  reader  for  mPOS

Nil

-

-

 

 

(other   than   Mobile   phone   or   Tablet

 

 

 

 

 

Computer);

 

 

 

 

 

 

 

(v) Parts   and

components

for   use   in   the

Nil

-

5”;

 

 

manufacture of the goods mentioned at (i) to

 

 

 

 

 

 

 

(iv) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(xix)             after serial number 410 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

 

(1)

(2)

 

(3)

 

 

(4)

(5)

(6)

“410 A

Any Chapter

All  parts  for  use

in  the

manufacture

of

5%

-

5

 

 

LED   lights   or  fixtures  including  LED

 

 

 

 

 

Lamps

 

 

 

 

 

 

410 B

Any Chapter

All  inputs  for  use

in the

manufacture

of

5%

-

5”;

 

 

LED  (Light  Emitting  Diode)  driver  or

 

 

 

 

 

MCPCB  (Metal  Core   Printed  Circuit

 

 

 

 

 

Board)  for  LED

lights

and  fixtures

or

 

 

 

 

 

LED Lamps

 

 

 

 

 

 

 

 

(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

 

Condition

No.

 

 

 

 

If at the time of importation, the importer produces a certificate from an officer

 

not  below  the

rank  of  Director  to  the  Government  of  India  in  the  Marine

“29A

Products  Export  Development  Authority,  in  the  Ministry  of  Commerce  and

 

Industry, Government of India  to the effect that the imported goods are for use

 

in monofilament

long line system intended to be used for tuna fishing.”  ;

 

(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.


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