cutoms notfn 50/2017 part 8

 
 

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.

 

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

 

cutomsnotfn 50.2017 part 8Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

 
 
 
 
 

277.

6814 90 90

Mica glass tape for use in the manufacture of

7.5%

-

9

   

insulated wires and cables falling under heading

     
   

8544 (except sub-heading 8544 11)

     

278.

3920

Subbed   polyester   base,   imported   by   M/s

Nil

-

-

   

Hindustan Photo Films manufacturing Company

     
   

Limited, Udhagamandalam for the manufacture

     
   

of medical or industrial X-ray films and graphic

     
   

art films.

     

279.

40

New or retreaded Pneumatic tyres of rubber of a

Nil

-

26

   

kind used in aircrafts of heading 8802

     

280.

40

New or retreaded Pneumatic tyres of rubber of a

Nil

-

27

   

kind used in aircrafts of heading 8802

     

281.

4001 21,

All goods

25% or

-

-

 

4001 22,

 

Rs. 30/-

   
 

4001 29

 

per kg,

   
     

whichever

   
     

is lower

   

282.

4002 31 00

All goods

5%

-

-

 

283.

4002 39 00

Chlorobutyl rubber or bromobutyl Rubber

5%

-

-

           

284.

4016 95 90,

All goods, other than natural rubber latex made

10%

-

-

 

4016 99 90,

balloons

     
 

9503 00 90,

       
 

9505 10 00,

       
 

9505 90 90

       

285.

41

Wet blue chrome tanned leather, crust leather,

Nil

-

-

   

finished leather of all kinds, including splits and

     
   

sides of the aforesaid

     

286.

4114 20 10

Patent leather

Nil

-

-

     
 

4301 or 4302

All goods (other than those falling under tariff

Nil

-

-

287.

 

item 4301 30 00)

     
 

43, 52, 54, 55,

Lining and inter-lining materials

Nil

-

28

 

56,  58,  59  or

       

288.

60

       

289.

4401 21 00,

Wood in chips or particles, imported for use in

Nil

-

9

 

4401 22 00

manufacture of the following, namely:-

     
   

(i) paper and paperboard;

     
   

(ii) newsprint.

     

290.

47

Pulp  of  wood  or  of  other  fibrous  cellulosic

     
   

material  (excluding  rayon  grade  wood  pulp)

     
   

when used for the manufacture of the following,

     
   

namely :-

     
   

(i) newsprint;

Nil

-

9 and 29

   

(ii) paper and paperboard;

Nil

-

9

   

(iii) adult diapers;

Nil

-

9

   

(iv) all goods falling under chapter heading

2.5%

-

9

   

9619, other than adult diapers.

     

291.

4702

Rayon grade wood pulp

2.5%

-

-

292.

4707

(A) All goods imported for use in, or supply to,

Nil

-

30

   

a unit for manufacture of paper or paperboard

     
   

other than newsprint;

     
   

(B) All goods, imported for use in, or supply to,

Nil

-

30

   

a unit for manufacture of news print

     

 

 

 

293.

48

Grape guard, namely, paper of a type generally

5%

-

-

   

used  for  the  packing  of  grapes  and  which

     
   

consists  of  two  sheets  of  treated  white  paper

     
   

pressed together with

thin

rectangular  pouches

     
   

containing sodium meta-bi-sulphite,

with

     
   

kraft  paper  pasted  thereto  or  a  single  paper

     
   

coated with sodium meta-bi-sulphite, and which

     
   

is  used  for  the  purpose  of  preventing  fungal

     
   

decay and thus helps prolonged storage in fresh

     
   

condition, imported for use  in the packing of

     
   

grapes.

             

294.

48

Newsprint –

       

Nil

-

-

   

(i) in strips or rolls of a width not less than 34.92

     
   

cm; or

             
   

(ii) in rectangular (including square) sheets with

     
   

one side not less than 34.92 cm and the other

     
   

side exceeding 15 cm in the unfolded state

     

295.

48

Uncoated paper of a kind used for the printing of

Nil

-

31

   

newspapers,  of  which  not  less  than  50%  by

     
   

weight of the total fibre content consists of wood

     
   

fibres  obtained  by  a  mechanical  or  Chemi-

     
   

mechanical  process,  unsized  or  very  lightly

     
   

sized, having a surface roughness Parker Print

     
   

Surf (1 Mpa) on each side not exceeding 2.5

     
   

micro metres (microns) weighing not less than

     
   

40 m² and not more than 65 gms/m²

       

296.

4802

Mould vat made watermarked bank note paper,

Nil

-

-

   

imported by the Bank Note Press, Dewas, the

     
   

Currency Note Press, Nasik, the India Security

     
   

Press,   Nasik,   the   Security  Printing  Press,

     
   

Hyderabad,  the  Bhartiya  Reserve  Bank  Note

     
   

Mudran  Limited,  Mysore,  or  the  Bhartiya

     
   

Reserve Bank Note Mudran Limited, Salbony

     

297.

4810

Light  weight  coated  paper  weighing  upto  70

Nil

-

-

   

g/m², imported by actual users for printing of

     
   

magazines

             
             

298.

49 or 8523

The following goods, namely:-

 

Nil

-

-

   

(i) Information Technology software, And

     
   

(ii) Document of title conveying the right to use

     
   

Information Technology software.

       
   

Explanation.-

“Information

Technology

     
   

software”    means

any

representation    of

     
   

instructions,  data,  sound  or  image,  including

     
   

source  code  and  object  code,  recorded  in  a

     
   

machine  readable  form,  and  capable  of  being

     
   

manipulated or providing interactivity to a user,

     
   

by  means  of  an  automatic  data  processing

     
   

machine.

             

299.

49

Commonwealth and international reply coupons

Nil

-

-

   

and UNESCO coupons

         

300.

49

Greeting  cards,  diaries  and  calendars  and

Nil

-

-

   

corresponding  number  of  envelopes  for  such

     
   

greeting cards, diaries and calendars, imported

     

 

 

 

   

by UNICEF

     
           

301.

Any Chapter

Commercial catalogues in book form

Nil

-

-

           

302.

49011010,

Printed  books  (including  covers  for  printed

Nil

-

-

 

49019100 or

books) and printed manuals, in bound form or in

     
 

49019900

loose-leaf form with binder, executed on paper

     
   

or any other material including transparencies

     

303.

4906

All goods

Nil

-

-

           

304.

4907

Printed  Indian  Bank  Notes,  imported  by  the

Nil

-

-

   

Reserve Bank of India

     

305.

5002

Raw silk (not thrown)

10%

-

-

           

306.

5101

All goods

5%

-

-

           

307.

5102

All goods

5%

-

-

           

308.

5103

Wool Waste

5%

-

-

           

309.

5103

All goods other than Wool waste

10%

-

-

           

310.

5105

Wool Tops

5%

-

-

311.

52orany

(a)   Fasteners   including   buttons   and   snap

Nil

-

28

 

Chapter

fasteners, zip fasteners including zippers in roll,

     
   

sliders  /  pullers  and  end  stoppers,  and  parts

     
   

thereof;

     
   

(b)Inlay cards;

     
   

(c ) Shoulder pads;

     
   

(d) Buckles;

     
   

(e ) Eyelets;

     
   

(f) Hooks and eyes;

     
   

(g) Rivets;

     
   

(h)  Collar  stays,  collar  patties,  butterfly  and

     
   

other garment stays including plastic stays;

     
   

(i) Fusible and non-fusible embroidery motifs or

     
   

prints;

     
   

(j) Laces;

     
   

(k) Badges including embroidered badges;

     
   

(l) Embroidery threads;

     
   

(m) Sewing thread;

     
   

(n)  Stones  (other  than  precious  and  semi

     
   

precious);

     
   

(o) Sequin;

     
   

(p) Tape, Elastic tape and hook tape of width not

     
   

exceeding 75 mm;

     
   

(q) Velcro tape;

     
   

(r )Cord and cord stopper;

     
   

(s) Toggles;

     
   

(t) Polywadding materials;

     
   

(u)Stud;

     
   

(v) Elastic cloth and elastic band;

     
   

(w) Quilted wadding materials;

     
   

(x) Beads for embroidery;

     
   

(y) sample fabric of total length upto 1000 metre

     
   

imported during one financial year;

     
   

(z) printed bags;

     
   

(za) Knitted ribs;

     
   

(zb)  anti-theft  devices  like  labels,  tags  and

     
   

sensors;

     

 

zc)   bobbin elastic;

(zd)   textile flowers;

(ze)  water  soluble  lining,  poly  pouch,  high

 

density sticker, heat transfer sticker;

(zf) anglets on draw strings-hooded jacket;

(zg) bra cup, bust cup, moulded cups for bra and

metal underwire for bra;

(zh)  hook  and  bar,  extra  button  covers-plain,

ribbons,  waist  bands,  shooter  pin,   O   Ring,

thermo strips and metal clip;

(zi) pin bullets for packing, plastic tag bullets,

metal tabs, bows, ring & slider and rings.

 

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