TMI BlogExempts import of goods from additional duty leviable u/s 3(5)X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the 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 standard rate specified in the corresponding entry in column (4) of the Table aforesaid: Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the 2 [ 1st day of June, 2012, ] the exemption contained herein shall apply if the importer, declares,- 3 [ (i) the State of destination namely the State where the goods are intended to be taken immediately after importation whether for sale or for distribution on stock transfer basis; and (ii) his VAT (Value Added Tax) registration number or Sales Tax registration number or Central Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Any Chapter Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012: Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013 Nil 6 Any Chapter Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March 2012 Nil 7 Any Chapter Goods specified agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rives, CD-ROM Drives Nil 14 Any Chapter All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a 4 [ solar power ] generation 7 [or solar energy production] project or facility Nil 14A 18 [***] 9 [14B Any Chapter Poly Vinyl Chloride (PVC) sheet and ribbon for use in manufacture of smart cards falling under sub-heading 8523 52; Provided that the exemption under this notification shall be subject to condition No. 15A annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil] 10 [14C Any Chapter Parts and raw materials required for use in the manufacture of wind-operated electricity generator: Provided that the exemption under this notification shall be subject to condition No. 46 annexed to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 5 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012. Nil] 26 [14G Any Chapter Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. Nil] 35 [14 H 3815 90 00 Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator : Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. Nil 14-I 3909 40 90 Resin for use in the manufacture of cast components of Wind Ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaggeri Nil 32 1905 Bread (branded and unbranded) Nil 33 2106 90 99 Papad and Vadi Nil 34 28 [2201 90 90, 2202 99 90] Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container Nil 35 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 36 25 01 0010 Common salt (Processed or un-processed) Nil 37 26 Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash Nil 38 2613 10 00 All goods Nil. 39 2616 Gold concentrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2903 21 00 Vinyl chloride monomer (VCM): Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2% ad valorem] 46 30 Patent and proprietary medicines Nil 47 29 [3002 90, 3002 12, 3002 19] Human blood and blood plasma Nil 48 31 or any other Chapter Fertilizers and all inputs and raw materials for manufacture of fertilizers Nil 49 3101 Organic manure Nil 50 33 Kumkum, bindi alta and sindur Nil 51 3906 90 90 Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arette filter rod: Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 ; ] Nil 68 5603 11 00 Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: 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. 12/2012-Customs, dated the 17th March, 2012 Nil 69 54, 55, 5608 11 Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds Nil 70 61 (excluding 6117 90 00), 62 (excluding 6217 90) All goods Nil 71 63 National flag Nil 72 68 Earthen pot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onductor chips Provided that the importer shall follow the procedure set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Nil 83 15 [Deleted] 6 [83A 84 Goods specified against S. No. 394A of the Table annexed to the notification of the Government of India in the Ministry of Finance(Department of Revenue), No. 12/2012-Customs, dated the 17 th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17 th March, 2012 ; Provided further that nothing contained in this entry shall apply on goods imported on or after the 1 st day of January, 2015. Nil] 84 8443 99 Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps: Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 1 [ 91 8802 (except 8802 60 00) Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012. Nil ] 92 8908 00 00 All goods Nil 93 90 or any other Chapter Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012. Nil 102 9803 00 00 All goods Nil 2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods. [F. No. 334/1/2012-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India -------------------------------------------- Notes:- 1. Corrected vide Corrigendum No. [F. No. 334/1/2012- TRU], dated 19-03-2012 (i) in S. No. 42, in column (3) and column (4), for (3) (4) Compressed natural gas for use in transport sector Nil (ii) in S. No. 62, in column (2), for 4905 read 4904 ; (iii) in S. No. 67, in column (3), before it was read as:- for Acetate rayon tow required for the manufacture of cigarette filter rod (iv) in S. No. 80, in column (2), for 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 16. Substituted vide Not.5/2016 - Dated 19-1-2016 , before it was read as, 16 [95 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical dental or veterinary use Nil 17. Inserted vide Not. 16/2016 - Dated 1-3-2016. 18. Omitted vide Not. 16/2016 - Dated 1-3-2016. before it was read as, 8 [14A Any Chapter Inputs or components for use in the manufacture of personal computers (laptop or desktop) including tablet computers falling under heading 8471; Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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