GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 6/2017-Customs
New Delhi, the 2nd February, 2017
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 being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue)
No. 12/2012-Customs, dated the
17th March, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 185 (E), dated the 17th March,
2012, namely:-
In the said notification,-
(a) in the Table,-
(i) against serial number 138, for the entry in column (4), the entry
“2.5%” shall be substituted
(ii) after serial number 172A and the entries relating thereto, the following
serial number and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 172 B |
2902 41 00 |
o-Xylene |
Nil |
- |
- |
(iii) for serial number 181A and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 181A |
2914 61 00,
2914 69 90 |
Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of
Hydrogen Peroxide |
2.5% |
- |
5 |
(iv) against serial number 182, for the entry in column (3), the entry “Purified Terephthalic
Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid
(QTA)” shall be substituted;
(v) after serial number 208 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 208A |
3201 20 00 |
Wattle extract |
2.5% |
- |
- |
| 208B |
3201 90 20 |
Myrobalan fruit extract |
2.5% |
- |
- |
(vi) after serial number 214 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
|
| 214A |
3404 20 00 |
Vinyl Polyethylene Glycol for use in manufacture of Poly Carboxylate
Ether |
7.5% |
- |
5 |
(vii) after serial number 230 B and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 230 C |
3815 90 00 |
Catalyst for use in the manufacture of cast components of Wind
Operated Electricity Generator |
5% |
- |
46 |
| 230 D |
3909 40 90 |
Resin for use in the manufacture of cast components of Wind Operated
Electricity Generator |
5% |
- |
46 |
(viii) after serial number 294 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 294A |
5404 19 90 |
Monofilament yarn |
5% |
- |
29A |
(ix) against serial number 305A, for the entry in column (4), the entry “Nil”
shall be substituted
(x) for serial number 324 and the entries relating thereto, the following
serial number and entries, shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 324 |
71 |
(i) Silver, in any form, other than medallions and silver coins
having silver content not below 99.9% or semi-manufactured forms of
silver falling under sub-heading 7106 92
(ii) Medallions and silver coins having silver content not below 99.9%
or semi-manufactured forms of silver falling under sub-heading 7106 92,
other than imports of such goods through post, courier or baggage.
Explanation. - For the purposes of this entry, silver in any form shall
not include foreign currency coins, jewellery made of silver or articles
made of silver. |
10%
10% |
Nil
- |
-
- |
(xi) after serial number 333B and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 333C |
7208 |
Hot rolled coils for use in manufacture of welded tubes and pipes
falling under heading 7305 or 7306 |
10% |
- |
5 |
| 333D |
7212 40 00 |
Co-polymer coated MS tapes / stainless steel tapes for use in
manufacture of telecommunication grade optical fibres or optical fibre
cables |
10% |
- |
5 |
| 333E |
7225 19 90 |
Magnesium Oxide (MgO) coated cold rolled steel coils for use in
manufacture of cold rolled grain oriented steel (CRGO) falling under
7225 11 00 |
5% |
- |
5 |
(xii) against serial number 337, for the entry in column (4), the entry “Nil”
shall be substituted
(xiii) after serial number 371D and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 371E |
2818 20 90 |
Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic
convertors |
5% |
- |
5 |
(xiv) after serial number 400 and the entries relating thereto, the following
serial number and entries shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 400A |
8421 99 00 |
All goods other than Reverse Osmosis (RO) membrane element for
household type filters |
7.5% |
- |
- |
(xv) against serial number 406B, for the entry in column (3), the entry “Ball
screws for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458
91 00), Machining Centres (tariff items 8457 10 10, 8457 10 20) or all types of
CNC machine tools falling under headings 8456 to 8463” shall be substituted
(xvi) against serial number 406C, for the entry in column (3), the entry
“Linear Motion Guides for use in the manufacture of CNC Lathes (tariff items
8458 11 00, 8458 91 00), Machining Centres (tariff items 8457 10 10, 8457 10 20)
or all types of CNC machine tools falling under headings 8456 to 8463” shall be
substituted
(xvii) against serial number 406D, for the entry in column (3), the entry
“CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00,
8458 91 00), Machining Centres (tariff items 8457 10 10, 8457 10 20) or all
types of CNC machine tools falling under headings 8456 to 8463” shall be
substituted
(xviii) after serial number 408 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 408A |
84 or 85 |
The following goods, namely :-
(i) Micro ATMs as per standards version 1.5.1
(ii) Fingerprint reader / scanner
(iii)Iris scanner
(iv)Miniaturised POS card reader for mPOS (other than Mobile phone or
Tablet Computer)
(v) Parts and components for use in the manufacture of the goods
mentioned at (i) to (iv) above. |
Nil
Nil
Nil
Nil
Nil |
-
-
-
-
- |
-
-
-
-
5% |
(xix) after serial number 410 and the entries relating thereto, the following
serial numbers and entries shall be inserted, namely:
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 410 A |
Any Chapter |
All parts for use in the manufacture of LED lights or fixtures
including LED Lamps |
5% |
- |
5 |
| 410 B |
Any Chapter |
All inputs for use in the manufacture of LED (Light Emitting Diode)
driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and
fixtures or LED Lamps |
5% |
- |
5 |
(xx) against serial number 519, for the entry in column (3), the entry “Goods
imported through postal parcels, packets and letters, the CIF value of which is
not more than one thousand rupees per consignment” shall be substituted
(b) in the Annexure,
(i) in Condition No.27, for condition (b), the following condition
shall be substituted, namely:-
(b) The total value of goods imported
shall not exceed 5% of the FOB value of leather footwear or synthetic footwear
or other leather products, exported during the preceding financial-year.
(ii) after Condition No.29, the following condition shall be
inserted, namely:-
| Condition No. |
Condition |
| 29A |
If at the time of importation, the importer produces a certificate
from an officer not below the rank of Director to the Government of
India in the Marine Products Export Development Authority, in the
Ministry of Commerce and Industry, Government of India to the effect
that the imported goods are for use in monofilament long line system
intended to be used for tuna fishing. |
(iii) in Condition No.40A, after clause (d), the following clause shall be
inserted, namely:-
(e) where the goods so imported are sought to be
disposed of, the importer or the transferee, as the case may be, may pay the
duty of customs which would have been payable but for the exemption contained
herein, on the depreciated value of such goods subject to the condition that the
importer or the transferee, as the case may be, produces before the Assistant
Commissioner of Customs or Deputy Commissioner of Customs, as the case may be,
having jurisdiction over the port of import, a certificate from a duly
authorised officer of the Directorate General of Hydro Carbons in the Ministry
of Petroleum and Natural Gas, Government of India, to the effect that the said
goods are no longer required for the petroleum operations or coal bed methane
operations, and the depreciated value of the goods shall be equal to the
original value of the goods at the time of import reduced by the percentage
points calculated by straight line method as specified below for each quarter of
a year or part thereof from the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate
of 4 per cent.
(ii) for each quarter in the second year at the rate
of 3 per cent.
(iii) for each quarter in the third year at the rate
of 2.5 per cent. and
(iv) for each quarter in the fourth year and
subsequent years at the rate of 2 per cent.,
subject to the maximum of 70 per cent.
(c) in List 5, item 23 and the entries relating thereto shall be
omitted.
(Mohit Tewari)
Under Secretary to the Government of India
[F. No. 334/7/2017-TRU]
Note.- The principal notification
No.12/2012-Customs, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.185(E), dated the 17th March, 2012 and last amended vide notification
No.62/2016-
Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 1202(E), dated the 31st December, 2016.