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Date: 02-02-2018
Notification No: Notification No. 12/2018-Customs
Issuing Authority: Indian Customs  
Type: Tariff
File No: F. No. 334/04/2018 -TRU
Subject: Seeks to exempt specified goods from the of levy of Social Welfare Surcharge in excess of 3%

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 12/2018-Customs

New Delhi, the 2nd February, 2018

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) read with clause 108 of the Finance Bill, 2018 ( 4 of 2018), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Social Welfare Surcharge leviable thereon under the said clause of the Finance Bill, as is in excess of the amount calculated at the rate specified in column (4) of the said Table.

Sl. No. Chapter or heading or subheading or tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
1 2710 Motor spirit commonly known as petrol 3%
2 2710 19 30 High speed diesel (HSD) 3%
3 7106 Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form 3%
4 7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 3%

(Ruchi Bisht)
Under Secretary to the Government of India
[F. No. 334/04/2018 -TRU]

       

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