Customs Notification  No. 50 /2017  dated 30th June, 2017

 

 

No. 50/2017  Customs, dated the 30th June, 2017

Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.

 

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New Delhi, the 30th June, 2017

 

[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. 50 /2017 –Customs

New Delhi, the 30th June, 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) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 17th March, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-

(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column

(4) of the said Table; and

(b) from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:

Table

S.No.	Chapter or		Description of goods	Standard		Integrat	Conditi
	Heading or			rate		ed	on
	sub–heading					Goods	No.
	or tariff item					and
						Services
						Tax
(1)	(2)		(3)	(4)		(5)	(6)
1.	1		Animals and birds imported by zoo	Nil		-	-
2.	1		Cows, heifers, bulls, goats, sheep, pigs, angora	5%		-	-
			rabbits, ducklings and pureline poultry stock
3.	1		Grandparent poultry stock and donkey stallions	25%		-	-
4.	0302 or		Atlantic salmon	10%		-	-
	0303
5.	0303		Tuna bait	Nil		-	-
6.	0306 16 or		Live SPFL. vannamei broodstock	10%		-	-
	306 17
7.	040210	or	Goods upto an aggregate of ten thousand metric	15%		-	1
	04022100		tonnes  of  total  imports  of  such  goods  in  a
			financial year.
8.	0405		Butter, ghee and butter oil	30%		-	-
9.	0406 90 00		All goods	30%		-	-
10.	5		Pancreas	5%		-	-
11.	0508 00		Conch shell	5%		-	-
12.	0508 00 10		All goods	Nil		-	-
13.	0511 91		Artemia cyst, including wet artemia Cyst	5%		-	-
14.	0511 99 11		Artemia	5%		-	-
15.	05 or any other		The following goods, namely:-	5%		-	-
	Chapter		(1) Frozen semen;
			(2) Frozen semen equipment, namely:-
			(a) flasks, refrigerators, vessels, jars or dewars,
			and their accessories;
			(b) Plastic insemination sheath and insemination
			guns; and
			(c)  Weaton  ampoules  and  straws  for  freezing
			semen
16.	0511 99 99		Human Embryo	Nil		-	2
17.	06, 07, 08, 09		Planting materials, namely, oil seeds, seeds of	5%		-	3
	or 12		vegetables,  flowers  and  ornamental  plants,
			tubers and bulbs of flowers, cuttings or saplings
			of flower plants, seeds or plants of fruits and
			seeds of pulses.
18.	0601 or		All goods	5%		-	-
	0602
19.	0703 10		All goods	Nil		-	-
20.	0713		Pulses except tur	Nil		-	-
21.	0713 40 00,		Tur	10%		-	-
	0713 60 00
22.	0801 31 00		Cashew nuts in shell	5%		-	-
23.	0801 32 10		All goods	Rs.60	per	-	-
				kg	or
				45%,