cutoms notfn 50/2017 part 8
Posted on
19 April 2023 Category : Notifications
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
Click 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.
Click here to continue reading
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
Learn exports imports free of cost