CUSTOMS Notification No 79 of 2018 dated 5th December, 2018

Notification no 79/2018 Customs date on 5th December, 2018 

 

Amendment to notification no. 52/2003-Customs dated 31.03.2003 -reg. 

 The extract of CUSTOMS Notification No. 79/2018- CUSTOMS is given below: 

 Notification No. 79/2018-CUSTOMS

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE 

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) 

Notification No. 79/2018-Customs

 

New Delhi, the 5th December, 2018

 

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. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003, namely:- 

In the said notification,- 

(1)   (a)   in the opening paragraph,- 

(i)    in condition (4), in first proviso, for the words and figures ?Central Excise Rules, 2002 the words and figures ?the Central Excise Rules, 2017 or as a GST registrant under the Central Goods and Service Tax Act or the State Goods and Service Tax Act or the Union Territory Goods and Service Tax Act, 2017 and rules made there under shall be substituted; 

(ii)   in condition (6),- 

(A)  in clause (ix), for the words and figures ?No. 62/2004-Cus., dated 12-5-2014? the words and figures ?No. 50/2017-Customs dated 30-6-2017? shall be substituted. 

(B) for clause (xv), the following  shall be substituted, namely:- 

?(xv) subject to the fulfillment of such conditions as he may specify, the maximum wastage or manufacturing loss of gold or platinum or silver during the manufacture of jewellery or articles thereof shall be as per paragraph 4.60 of the Handbook of Procedures.

 

Explanation.- For the purposes of this sub-condition,

 

(a)     the percentage of wastage shall be calculated with reference to the total quantity of gold or platinum or silver imported or issued for manufacture of the jewellery; 

(b)    no wastage shall be allowed for jewellery procured against exchange under provisions of the Foreign Trade Policy ; 

(b)      in paragraph 3, in first proviso, for the words and figures ?No.106/58–Customs dated the 29th March, 1958, the words and figures ?No. 36/2017-Customs dated the 30th June 2017 shall be substituted; 

(c)       in paragraph 4, in second proviso,-

(i)    in clause (a), for the words ?payment of duty on the depreciated value thereof and at the rate in force on the date of clearance, the words ?payment of duty but for the exemption on the depreciated value thereof shall be substituted; 

(ii)  in clause (b), for the words ?on the value at the time of import and at rates in force on the date of payment of such duty, the words ?but for the exemption on the value at the time of import? shall be substituted; 

(d)      in paragraph 5,- 

(i)    in first proviso, in clause (c), for the words, figures and brackets ?the Policy circular No. 77(RE-2008)/ 2004-09 dated 31st March, 2009 as amended from time to time, issued by Director General of Foreign Trade are followed by the 

nominated agencies (except for those authorized by RBI and the Gems and Jewellery units operating under EOU and SEZ schemes) the words ?provisions of the Foreign Trade Policy and relevant guidelines issued by Reserve Bank of India, are followed by the nominated agencies? shall be substituted; 

(ii)  in second proviso, for the words and figures ?No. 62/2004-Customs dated 12-5-2004?, the words and figures ?No. 50/2017-Customs dated 30-6-2017 shall be substituted; 

(e)       in the paragraph 11A, after the words ?payment of duty the words ?leviable at the time of import but for the exemption shall be inserted; 

(f)        in the paragraph 11B, for the words, figures and brackets ?and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Act or applicable excise duty, the words, figures and brackets ?and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) and integrated tax and compensation cess, if any, leviable thereon under sub-sections (7) and (9) of Section 3 of the said Act or applicable excise duty,? shall be substituted; 

(g)       after paragraph 13, in Explanation,- 

(i)    in serial number (xii), for the words, figures and letters ?Annexure-I to Appendix 14-I-G of Handbook of Procedures, volume 1?, the words, figures and letters ?Annexure to Appendix 6F of Foreign Trade Policy, 2015-20? shall be substituted; 

(ii)  in serial number (xiii), for the words and figures ?Vol.2, 2004-09?, the figures ?2015-20? shall be substituted;

 

(h)                in Annexure–I, for Sr.No. 14 and the entries relating thereto, the following shall be substituted, namely :- 

 

?14.    (i) Goods re-imported (other than specified in Annexure–VII to this notification) within three years from the date of exportation, for repair or reconditioning. 

(ii)   Goods re-imported, as specified in Annexure-VII to this notification, within seven years from the date of exportation, for repair or reconditioning. 

Provided that such re-imported goods mentioned at (i) and (ii) above are re-exported within one year of the date of re-importation.

 

(2)   the words ?or Commissioner of Central Excise? and ?or Central Excise Officer?, wherever they occur, shall be omitted, 

(3)   After Annexure-VI, the following shall be added. –

          

                                              ?ANNEXURE-VII 

Sl.No

Heading or

Sub-heading or

Tariff Item

 

Description of Goods

1.

8443 31 00

Machines  which  perform  two  or  more  of  the

functions   of   printing,   copying   or   facsimile

transmission, capable of connecting to an automatic

data processing machine or to a network

2.

8471 30,

8471 41,

8471 49 00,

8471 50 00

Automatic  data  processing  machines  and  units

thereof; magnetic or optical  readers, machines for

transcribing data on to data media in coded form

and  machines  for  processing  such  data,  not

elsewhere specified or included

3.

8472 90 30

Automatic bank note dispensers

4.

8504 40

Static converters

5.

8517

Telephone  sets  including  telephones  for  cellular

networks  or  for  other  wireless  networks;  other

apparatus for the transmission or reception of voice,

images  or  other  data,  including  apparatus  for

communication in a wired or wireless network (such

as  a  local  or  wide  area  networks),  other  than

transmission  or  reception  apparatus  of  heading

8443, 8525, 8527 or 8528

6.

8518 40 00

Audio – frequency electric amplifiers

7.

8518 50 00

Electric sound amplifier sets

8.

 

 

8525

Transmission  apparatus  for  radio-broadcasting  or

television,  whether  or  not  incorporating  reception

apparatus  or  sound  recording  or  reproducing

apparatus; television cameras, digital cameras and video camera recorders

9.

8528 62 00

Radar apparatus, radio navigational aid apparatus

and radio remote control apparatus

10.

8528 62 00

Projectors:  Capable  of  directly  connecting  to  and

designed for use with an automatic data processing

machine of heading 8471

11.

    8528 71 00

Reception apparatus for television, whether or not

incorporating radio-broadcast receivers or sound or

video  recording  or  reproducing  apparatus:  Not

designed to incorporate a video display or screen

12

8528 72

colour  TVs

13.

8531 20 00

Indicator panels incorporating liquid crystal devices

(LCD) or light-emitting diodes (LED)

14.

9018 11 00

Electro – cardiographs

15.

9018 12

Ultrasonic scanning apparatus

16.

9018 13

Magnetic resonance imaging apparatus

17.

9018 19 10

Electro encephalographs

18.

9018 19 20

Echo cardiograph

19.

9021 40

Hearing aids

20.

9022

Apparatus based on the use of X-rays or of alpha,

beta  or  gamma  radiations,  whether  or  not  for

medical,   surgical,   dental   or   veterinary   uses,

including radiography or radiotherapy apparatus, X-

ray tubes and other X-ray generators, high tension

generators,  control  panels  and  desks,  screens,

examination or treatment tables, chairs and the like

21.

9027

Instruments and apparatus for physical or chemical

analysis  (for  example,  polarimeter,  refractometers,

spectrometers,  gas  or  smoke  analysis  apparatus);

instruments   and   apparatus   for   measuring   or

checking  viscosity,  porosity,  expansion,  surface

tension or the like; instruments and apparatus for

measuring or checking quantities of heat, sound or

light (including exposure meters); microtomes

22.

9028 30

Gas,  liquid  or  electricity  supply  or  production

meters, including calibrating meters therefor

- Electricity meters

23.

         9030

Oscilloscopes,   spectrum   analysers   and   other

instruments   and   apparatus   for   measuring   or

checking  electrical  quantities,  excluding  meters  of

heading  9028;  instruments  and  apparatus  for

measuring or detecting alpha, beta, gamma, x-ray,

cosmic or other ionizing radiations

24.

9032

Automatic regulating or controlling instruments and

apparatus.

 

                                                                                                                                 [F.No. DGEP/EOU/40/2017] 

 

(Dinesh Kumar Gupta) 

Director to the Government of India

 

Note:- The principal notification No. 52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003 and last amended by notification No. 65/2018-Customs dated the 24th September, 2018 published vide number G.S.R 918(E) dated the 24th September, 2018.


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