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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 30/2017 – Customs
New Delhi, the 30th June, 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) and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things
done or omitted to be done before such supersession, the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts motion pictures, music, gaming software for use on gaming consoles
printed or recorded on media falling under headings 3706 or 8523 of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India,
from so much of the duty of customs as leviable thereon which is specified in
the said First Schedule, as is in excess of the duties which would be leviable,
if the value of the said goods, for the purposes of sub-section (1) of section
14 of the said Customs Act, were equal to the aggregate of-
(i) the cost of the carrier medium; and
(ii) the freight and insurance charges incurred in respect of the carrier
medium: Provided that nothing contained in this notification shall apply to
motion pictures, music or gaming software imported in a pre-packaged form for
retail sale.
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
[F. No.354/119/2017-TRU]
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