Seeks to exempt certain specified goods from special CVD leviable on imported goods - 020/2006 - Customs -Tariff

Superseded vide Notification No. 21 /2012- Customs dated 17-03-2012 - Exempts import of goods from additional duty leviable u/s 3(5) Notification - Customs - Cus Seeks to prescribe effective rates of duty for goods falling under the Customs Tariff Act, 1975 Notification No-20/2006 dated 01.03.2006 G.S.R. 92(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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the Table aforesaid:- Table S. No. Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Standard rate (1) (2) (3) (4) 1. Any Chapter All goods which are exempt from the whole of the duty of customs leviable thereon or in case of which "Free" or "Nil" rates of duty of Customs are specified in column (4) under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason. Nil 2. 27 Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels Nil 3. 9803 00 00 All goods Nil 4. 31 or any other Chapter 12 [ Fertilizers and all inputs/ raw materials for use in the manufacture of fertilizers ] Nil 5. 4701 to 4706 All goods for manufacture of Newsprint Nil 6. 4801 All goods Nil 7. Omitted 8. 2616 Gold concentrate Nil 7 [ 8A. 2616 90 10 Gold ore for use in the manufacture of gold : Provided that the exemption available under this notification shall be subject to the conditions, if any, 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] Nil] 9. 71 (except 7113) All goods other than Articles of jewellery Nil 8 [9A. Any Chapter Goods specified against S. No. 345A 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 ] Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 21/2002-Customs, dated the 1st March, 2002 Nil] 10. 8908 00 00 All goods Nil 4 11. omitted 5 12. omitted 13. 8201 Manually operated or animal driven agricultural implements, their spare parts, components and accessories Nil 14. Any Chapter Aid and implements used by handicapped persons Nil 15. 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake Nil 16. 1404 90 40 Betel leaves Nil 17. 4901, 4902, 4903 or 4904 Books, Periodicals and journals including maps, charts and globes Nil 18. 27 or 4402 Charcoal Nil 19. 10 Coarse grains other than paddy, rice and wheat Nil 20. 4014 10, 3006 60 Condoms and Contraceptives Nil 21. 5004, 5005, 5006 Cotton and silk yarn in hank and cone Nil 22. 0403, 0406 10 00 Curd, Lassi, butter mil and separated milk Nil 23. 68 Earthen pot Nil 24. 4401 10 Firewood except casurina and eucalyptus timber Nil 25. 5608 11, 54, 55 Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds Nil 26. 0401 Fresh milk and pasteurized milk Nil 27. 0602, 0603 Fresh plants, saplings and fresh flowers Nil 28. 7, 8 Fresh vegetables and fruits Nil 29. 0703 20 00, 0910 10 Garlic and ginger Nil 30. 3926 40 11, 3926 40 19, 7018 10 00 All bangles except those made of precious metals Nil 31. 3002 90 10, 3002 10 Human blood and blood plasma Nil 32. 33 Kumkum, bindi alta and sindur Nil 33. 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair Nil 34. 63 National Flag Nil 35. 3101 Organic manure Nil 36. 5101 Raw wool Nil 37. 0511 Semen including frozen semen Nil 38. 5001 00 00, 5002 Silk worm laying; concoon and raw silk Nil 39. 6815 Slate and slate pencils. Nil 40. 080119 10 Tender green coconut Nil 41. 1905 Bread (branded and unbranded) Nil 42. 25 01 0010 Common salt (Processed or un-processed) Nil 43. 2201 90 90, 2202 90 90 Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and (ii) water sold in sealed container Nil Nil 44. 27 Compressed Natural Gas (CNG) for use in the Transport sector. Nil 45. 6913 90 00 Idols made of clay Nil 46. 6914 90 00 Clay lamps Nil 47. 20 [ 0801 ] Coconut in shell and separated kernel of coconut Nil 48. 4911 Religious Pictures not for use as calendars Nil 49. 0713, 1001, 1006 Paddy, rice, wheat and pulses Nil 50. Any Chapter All goods specified in the First Schedule to the Additional Duty of Excise (Goods Special Importance) Act, 1957 (58 of 1957) Nil 51. 1101 00 00, 1102 00 00 Flour Atta, Maida, Besan and Suji Nil 52. 1209 All seeds other than oil seeds Nil 53. 21 [ 1701 13 10, 1701 14 10 ] Gur and Jaggeri Nil 54. 27 Items covered under Public Distribution System, (except kerosene) Nil 55. 2106 90 99 Papad and Vadi Nil 56. 6 [1301 90 99] Lac Nil 57. 3915 Plastic waste Nil 58. 7001 00 10 Scrap glass or scrap glass bottles Nil 59. 4707 Paper waste Nil 60. 8523 Information technology software, other than that on floppy disc or cartridge tape Nil 61. 7113 Articles of jewellery 1% ad valorem 62 4810 Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines Nil 1 63 1507 to 1515 Edible grade vegetable oils and their edible grade fractions Nil 1 64 2613 10 00 All goods Nil 2 65 8542 Electronic integrated circuits Nil 9 [66. 9801 Goods specified against S. No. 400A 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] Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 400A of the Table annexed to the notification No. 21/2002-Customs, dated 1st March, 2002 Nil 9A [67] 2716 00 00 All goods Nil" ] 10 [68. 2707 Carbon Black Feed Stock Nil 69. 4707 90 00 Wastepaper and paper scrap Nil 70. 84 Geothermal ground source heat pumps Nil 13 [70A . 84 Goods specified against S. No. 270A 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] 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] Nil] 71. 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical dental or veterinary use Nil 72. 90 or any other Chapter Goods specified at S. No. 357B 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] Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 357B of the Table annexed to the notification No. 21/2002-Customs, dated the 1st March, 2002 Nil 14 [ 72A 90 or any other chapter Goods specified at S. No. 357C of the 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] : Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 357C of the Table annexed to the said notification No. 21/2002-Customs, dated 1st March, 2002 Nil ; ] 73. 9801 Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294(E), dated the 23rd July, 1996] Nil 74. 9801 Goods specified against S. No. 602 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] 11 [75. 5502 00 10 Acetate Rayon Tow required for the manufacture of Cigarette Filter Rod : Provided the importer follows the procedure set out in Customs (Import of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 1996. Nil] 15 [ 76 26 Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash Nil 16 [77 8443 99 Goods specified against S. No. 614 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002 [G.S.R.118(E) dated the 1st March,2002]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No.21/2002, dated the 1st March, 2002. Nil] 78 8541 40 20 Light emitting diodes (electroluminescent) imported for manufacture of LED Lights or fixtures. Nil 79 Any chapter Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives Nil 80 Any chapter Goods specified against S.No. 267C of the 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]: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 267C of the Table annexed to the said notification No. 21/2002-Customs, dated 1st March, 2002 Nil 81 Any chapter Goods specified against S. No. 424A of the 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 82 Any Chapter Goods specified against S. No 612 of the Table annexed to notification of the government of India in the Ministry of Finance (Department of Revenue), No.21/2002 Customs , dated 1st March ,2002 [G.S.R.118(E) dated the 1st March 2002]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 21/2002, dated the 1st March, 2002. Nil ] 17 [83 847170 or 847330 or 8523 The following goods, namely:- (a) microprocessor for computer, other than motherboards; (b) floppy disc drive; (c) hard disc drive (d) CD-ROM Drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive. Provided that the exemption under this notification shall be subject to condition no. 5 annexed to notification No. 21/2002-Customs, dated 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002]. Nil 84 8901 All goods Nil 85 8802 (except 8802 60 00) Goods specified against S. No. 347B of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002[G.S.R.118(E) dated the 1st March,2002]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No.21/2002, dated the 1st March, 2002. Nil] 18 [86 72251100, 72261100 Cold rolled sheets of grain- oriented (CRGO) silicon-electrical steel for manufacture of transformers Nil] 19 [87 Any Chapter All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated 1st October,2010 [G.S.R.805(E) dated the 1st October,2010]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated 1st October, 2010. Nil] 2. Nothing contained in this notification shall apply to the goods specified in column (3), against 5 [ S. Nos. 17, 28 and 28A ] of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2006-Central Excise, dated the 1st March, 2006, G.S.R. 96(E), dated the 1st March, 2006. 3. Nothing contained in this notification shall apply to the goods specified in column (3), against S.No.1 of the said Table, in respect of which exemption from the whole of the duty of customs leviable under the First Schedule to the said Customs Tariff Act is availed of in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue),- (i) No.236/89-Customs, dated the 1st September, 1989, G.S.R. 805(E), dated the 1st September, 1989; (ii) No.28/95-Customs, dated the 16th March, 1995, G.S.R. 157(E), dated the 16th March, 1995; (iii) No.85/98-Customs, dated the 5th November, 1998, G.S.R. 656(E), dated the 5th November, 1998; (iv) No.105/99-Customs, dated the 10th August, 1999, G.S.R. 582(E), dated the 10th August, 1999; (v) No.26/2000-Customs, dated the 1st March, 2000, G.S.R. 178(E), dated the 1st March, 2000; (vi) No.60/2000-Customs, dated the 12th May, 2000, G.S.R. 434(E), dated the 12th May, 2000; (vii) No.40/2002-Customs, dated the 12th April, 2002, G.S.R. 281(E), dated the 12th April, 2002; (viii) No.76/2003-Customs, dated the 13th May, 2003, G.S.R. 394(E), dated the 13th May, 2003; (ix) No.85/2004-Customs, dated the 31st August, 2004, G.S.R. 560(E), dated the 31st August, 2004; (x) No.72/2005-Customs, dated the 22nd July, 2005, G.S.R. 497(E), dated the 22nd July, 2005; (xi) No.73/2005-Customs, dated the 22nd July, 2005, G.S.R. 498(E), dated the 22nd July, 2005. 3 (xii) No. 2/2007-Customs, dated the 5th January, 2007, G.S.R.10(E), dated the 5th January, 2007. [F.No.334/3/2006-TRU] (S. Bajaj) Under Secretary to the Government of India ----------------------------------------- Notes :- (As amended by Notifications) No. 24/2006-Cus, dated 6-3-2006; No. 29/2006-Cus, dated 20-3-2006; No. 79/2006-Cus, dated 8-8-2006; No. 139/2006-Cus, dated 30-12-2006; No. 16/2007-Cus, dated 21-2-2007; No. 23/2007-Cus, dated 1-3-2007; No. 93/2007-Cus, dated 8-8-2007; No. 7/2008-Cus, dated 10-1-2008; No. 20/2008-Cus, dated 1-3-2008; No. 97/2008-Cus, dated 18-8-2008; No. 130/2009-Cus, dated 3-12-2009; No. 139/2009-Cus, dated 11-12-2009; No. 24/2010-Cus, dated 27-2-2010 as retrospective amended (w.e.f. 26-6-2009) by Section 60 of the Finance Act, 2010 read with Second Schedule thereto and amended by Notifications No. 55/2010-Cus, dated 9-4-2010; No. 81/2010-Cus, dated 10-8-2010 and No. 20/2011-Cus, dated 1-3-2011. 1. Has been inserted vide Notification No. 23/2007 dated 1.3.2007 2. Has been inserted vide Notification No. 93/2007 dated 8/8/2007 3. Has been inserted vide Notification No. 7/2008 dated 10/1/2008 4. In the table S. No. 11 and 12 has been omitted vide notification no. 20/2008 Cus dated 1/3/2008 . Before omission these entries was read as under: 11. 9801 Goods specified in item (iv) and item (vi) against S.No. 399 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 12. 84 or any other Chapter Goods specified in List 44 appended 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 5. In the paragraph 2 the words have been substituted vide notification no. 20/2008 Cus dated 1/3/2008 , before substitution these words was read as "S.Nos. 17 and 28" 6. Has been substituted vide Notification No. 97/2008 dated 18/8/2008 before the entry was 1301 10 7. After S.No.8 and the entries relating thereto, the S. No. 8A and entries has been inserted, vide Notification No. 24/2010-Customs, dated 27.02.2010 8. After S.No.9 and the entries relating thereto, the S. No. 9A and entries has been inserted, vide Notification No. 24/2010-Customs, dated 27.02.2010. 9. S.No. 66 has been inserted, vide Notification No. 139/2009-Customs, dated 11.12.2009. 9A. Inserted (w.e.f. 26-6-2009) by section 60 read with Second Schedule to the Finance Act, 2010 (14 of 2010) with validating and saving provisions. 10. S.NO. 68 to 74 has been inserted, vide Notification No. 24/2010-Customs, dated 27.02.2010. 11. S.No. 75 has been inserted, vide Notification No. 55/2010-Customs, dated 29.04.2010. 12. Sr. No. 4 Column 3 - Substituted vide Notification No. 130/2009-Customs, dated 03.12.2009. , earlier it was read as, "Fertilizers and all goods for manufacture of fertilizers" 13. Inserted vide notification no. 81/2010 customs dated 10-8-2010 14. Inserted vide Notification No. 20/2011-Cus, dated 1-3-2011. 15. S. No. 76 to 82 Inserted vide Notification No. 20/2011-Cus, dated 1-3-2011. 16. Substituted vide notification no. 32/2011 Cus dated 24-3-2011, before it was read as, 77 8443 99 Parts of inkjet and laser-jet printers Nil 17. Inserted vide notification no. 32/2011 Cus dated 24-3-2011, 18. Inserted vide notification no. 87/2011 Cus dated 9-9-2011 19. Inserted vide notification no. 107/2011 Cus dated 5-12-2011 20. Substituted vide Notification No. 118/2011-Cus, dated 29/12/2011 before it was read as:- 0801 10 21. Substituted vide Notification No. 118/2011-Cus, dated 29/12/2011, before it was read as:- 1701 11 10