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Notes


Sub-Heading Notes

1. For the purposes of Sub-heading 8471 49, the term systems means automatic data processing machines whose units satisfy the conditions laid down in NOTE 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).


2. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm. and having a length which is at least three times the diameter. The ends of the rollers may be rounded.













S. No.   Chapter or Heading No. or sub-heading No.  
Description of goods   Standard rate   Additional duty rate   Condition No.


















(1)   (2   (3)  (4) (5  (6)
"270A   84   The following goods, to be imported by or on behalf
of Security Printing and Minting Corporation of India Limited (SPMCIL),
namely:-



(i) Fully automatic sachet Packaging machinery or equipment or plant,
its spares;



(ii) Plant or machinery or equipment, related spares and consumables for
the manufacture of CWBN paper and other security paper;



(iii) Plant or machinery or equipment, related spares and consumables
for printing of banknotes;



(iv) Photogravure printing machine with embossing or de-bossing
facility;



(v) Plant or machinery or equipment, its spares and consumables for
manufacture of e-passport;



(vi) Plant or machinery or equipment, its spares and consumables for
inspection and processing of banknotes.  

5% Nil .”

Ref. : Customs  Tariff  Notification No : Notification No.80 /2010-Customs, Dated : 10-August 2010.
















(1) (2)  (3)   (4)
“70A.   84   Goods specified against S. No. 270 A of the Table
annexed to notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st
March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]  
Nil”;
      Provided that the exemption available under this
notification shall be subject to the conditions, specified in respect of
such goods under

notification No. 21/2002-Customs, dated the 1st March,
2002
[G.S.R. 118(E), dated the 1st March, 2002]  
  
(Ref. : Notification No.81 /2010-Customs, date : 10th August 2010)
 

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