Notification No 15/2022 Customs date on 1st February, 2022

 

 

CUSTOMS Notification No 15 of 2022 dated 1st February, 2022

 

 

Seeks to amend various notifications giving exemption to electronic items and medical devices.

The extract of CUSTOMS Notification No. 15/2022- CUSTOMS is given below:

 Notification No. 15/2022-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. 15/2022-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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes further amendments in the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below to the extent specfied in the corresponding entry in column (3) of the said Table, namely: -

 

Sl.

Notification number

 

 

 

 

 

Amendments

 

 

 

N

 

and Date

 

 

 

 

 

 

 

 

 

 

 

 

o.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

 

 

 

(3)

 

 

 

 

1.

Notification

No.

In the said notification, in the opening paragraph, after the proviso, the

 

25/2002-Customs, dated

following proviso shall be inserted, namely: -

 

 

 

 

the

1st

March,

2002,

 

 

 

 

 

 

 

 

 

 

 

 

vide

number

G.S.R.

"Provided further that nothing contained in this notification shall apply

 

122(E),

dated  the  1st

after 31st March, 2024.".

 

 

 

 

 

 

 

March, 2002.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Notification

No.

In the said notification, in the TABLE, -

 

 

 

 

24/2005-Customs, dated

(i)  against Sr. No. 13S, in column (3), after item (j), the following item

 

the 1st March, 2005, vide

 

 

shall  be

inserted  with

effect  from  the  1st  day  of  April,  2022,

 

number

G.S.R.  122(E),

 

 

 

namely: -

 

 

 

 

 

 

 

 

 

dated   the   1st

March,

 

 

 

 

 

 

 

 

 

 

2005.

 

 

 

“(k) Wrist wearable devices (commonly known as smart watches)”;

 

 

 

 

 

 

 

 

 

 

 

(ii) for Sr. No. 23 and the entries relating thereto, the following Sr. No.

 

 

 

 

 

 

and entries shall be substituted with effect from the 1st day of April,

 

 

 

 

 

 

2022, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“23.

 

8541

(except

All

goods  other

than

Photovoltaic

 

 

 

 

 

 

 

 

 

8541

42  00

or

cells

whether  or

not

assembled  in

 

 

 

 

 

 

 

 

 

8541 43 00)

 

modules or made up into panels.”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iii) after Sr. No. 38, the following Sr. No. and entries shall be inserted

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“38A.

8541 42 00

 

All goods for use solely and exclusively

 

 

 

 

 

 

 

or

 

with goods covered under S. Nos. 1 to

 

 

 

 

 

 

8541 43 00

 

38.”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.Notification

No.

In the said notification, in the TABLE, -

 

25/2005 -Customs, dated

(i)   against S. No. 9, for the entry in column (3), the entry "Line

 

the 1st March, 2005, vide

 

 

telephone handsets" shall be substituted;

 

number  G.S.R.  123(E),

(ii)   for S. No. 28 and the entries relating thereto, the following S.

 

dated   the   1st

March,

 

2005.

 

 

 

No. and entries shall be substituted, namely :-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“28.

8544 42,

 

Electric  conductors,  for  a  voltage  not

 

 

 

 

 

 

8544 49

 

exceeding  80  V,  of  a  kind  used  for

 

 

 

 

 

 

 

 

 

 

telecommunications other than USB cables

 

 

 

 

 

 

 

 

 

 

for cellular mobile phones.”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iii)       against S. No. 28, in column (3), for the words “mobile phones”, the words “mobile phones or wrist wearable devices (commonly known as smart watches” shall be substituted with effect from the 1st day of April, 2022.

 

(iv)      after S. No. 32, the following S. No. and entries shall be inserted with effect from the 1st day of April, 2022, namely :-

 

 

 

 

“32A

8541 42 00

All   goods   for   use   solely   and

 

 

 

 

.

or

exclusively with goods covered under

 

 

 

 

 

8541 43 00

S. Nos. 1 to 32.”.

 

 

 

 

 

 

 

 

 

 

 

 

4.Notification

No.

In the said notification, in the TABLE, -

 

57/2017-Customs, dated

(i)  against S. No. 5, in column (3), for item (a), the following item

 

the 30th  June, 2017 vide

 

 

shall be substituted with effect from the 1st  day of April, 2022,

 

number  G.S.R.  798(E),

 

 

 

namely: -

 

 

dated   the   30th

June,

 

 

 

2017.

 

 

“(a) All goods other than the parts of cellular mobile phones or

 

 

 

 

 

 

 

 

wrist wearable devices (commonly known as smart watches)”;

 

 

(ii)   against S. No. 6B, in column (3), the proviso shall be omitted;

 

(iii) after S. No. 13A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

 

“13B.

 

The  following

goods

for

5%

1”;

 

 

 

 

use  in  manufacture  of  a

 

 

 

 

 

 

transformer

of

a

 

 

 

 

 

 

charger/adapter:-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3208 90 49

(a)

Varnish

 

 

 

 

 

 

 

 

 

 

 

 

3919 90 90

(b)

Insulation tape

 

 

 

 

 

 

 

 

 

 

 

8504 90 10

(c)

Ferrite core

 

 

 

 

 

 

 

 

 

 

 

 

8544 11 10

(d) Copper

wires

 

 

 

 

 

 

 

 

 

 

 

 

 

enameled

 

 

 

 

 

 

 

 

 

 

 

 

8544 49 99

(e)

Triple

insulated

 

 

 

 

 

 

 

 

 

 

 

 

winding wire

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Provided  that

nothing  in

 

 

 

 

 

 

 

 

 

 

 

 

this S. No. shall have effect

 

 

 

 

 

 

 

 

 

 

 

 

after the 31st March, 2024.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iv) against S. No. 18, in column (2), for the entries, the entries “8518

 

 

 

 

 

 

 

(except 8518 21, 8518 22, 8518 29, 8518 30 and 8518 90 00)”

 

 

 

 

 

 

 

shall be substituted.

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

Notification No. 8/2020-

In the said notification, in the TABLE, -

 

 

 

 

 

Customs,

dated

2nd

 

 

 

 

 

 

 

 

 

 

 

February,

2020

vide

(i)  after Sl. No. 1 and the entries relating thereto, the following Sl.

 

number

G.S.R.

68(E),

 

 

No. and entries shall be inserted, namely: -

 

dated

2nd

February,

 

 

 

 

 

 

 

 

 

 

 

2020.

 

 

 

 

 

 

 

 

 

 

 

 

 

“1A.

Surgical needles falling under tariff item 9018 32 10

 

 

 

 

 

 

 

 

 

for use in manufacture of surgical sutures falling under

 

 

 

 

 

 

 

 

 

tariff item 3006 10 10.”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

[F. No. 334/01/2022-TRU] 

 

(Nitish Karnatak)

 

Under Secretary to Government of India

 Note:

 

  1. The principal notification No. 25/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2002 and was last amended by notification No. 57/2021- 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. 906(E), dated the 29th December, 2021.

 

  1. The principal notification No. 24/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2005 and was last amended by notification No. 57/2021- 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. 906(E), dated the 29th December, 2021.

 

  1. The principal notification No. 25/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.123(E), dated the 1st March, 2005 and was last amended by notification No. 57/2021- 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. 906(E), dated the 29th December, 2021.

 

  1. The principal notification No.57/2017-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. 798(E), dated the 30th June, 2017 and was last amended by notification No. 57/2021- 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. 906(E), dated the 29th December, 2021.

 

  1. The principal notification No.8/2020-Customs, dated the 2nd February, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68(E), dated the 2nd February, 2020 and was last amended by notification No. 22/2021- Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 237(E), dated the 31st March, 2021.


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Suresh Kumar: Kindly confirm health cess (customs) 5% is applicable for EOU shipment ( 52/03 )

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