TMI BlogCUSTOMSX X X X Extracts X X X X X X X X Extracts X X X X ..... as control over the other types of warehouses would be only record based. [113] 2. Subsection (45) of Section 2 which defines warehousing station is being omitted. [113] 3. Chapter heading of Chapter III is being amended to omit the word warehousing station . [114] 4. Section 9 is being omitted. [115] 5. Section 25 is being amended so as to omit the requirement of publishing and offering for sale any notification issued, by the Directorate of Publicity and Public Relations of CBEC. [116] 6. Sections 28, 47, 51 and 156 are being amended so as to: a) increase the period of limitation from one year to two years in cases not involving fraud, suppression of facts, willful mis-statement, etc. b) provide for deferred payment of customs duties for importers and exporters to certain class of importers and exporters. [117], [118], [119], [135] 7. Section 53 is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16. The existing section 64 relating to owner s rights to deal with warehoused goods is being substituted so as to rationalize the facilities and rights extended under the section. [127] 17. Section 65 is being amended to delete the payment of fees to Customs for supervision of manufacturing facilities under Bond; and empower Principal Commissioner or Commissioner of Customs to licence such facilities. [128] 18. Section 68 is being amended to omit rent and other charges on account of omission of section 63. [129] 19. Section 69 is being amended to omit rent and other charges on account of omission of section 63. [130] 20. Section 71 is being amended so as to substitute the word exportation with the word export to align with definition contained in sub section (18) of section 2. [131] 21. Section 72 is being amended to delete clause (c) regarding improper removal of samples [132] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Primary aluminium 5% 7.5% 5 Zinc alloys 5% 7.5% Jewellery 6 Imitation jewellery 10% 15% Renewable Energy 7 Industrial solar water heater 7.5% 10% Capital goods and parts thereof 8 Increase the tariff rate of BCD for 211 specified tariff lines in Chapters 84, 85 and 90 7.5% 10% a) The effective rates for 96 specified tariff lines will increase 7.5% 10% b) The effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not agglomerated; retort carbon 5% / 10% 5% 8 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 10% 5% 9 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 10% 5% 10 Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents 2.5% / 5% / 10% 2.5% 11 Pitch and pitch coke, obtained from coal tar or from other mineral tars 5% / 10% 5% Petroleum exploration and production 12 Goods required for exploration production of hydrocarbon activities undertaken under Petroleum Exploration Licenses ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicable BCD 5% 24 Magnetron of capacity of 1 KW to 1.5 KW for use in manufacture of domestic microwave ovens subject to actual user condition. 10% Nil 25 Machinery, electrical equipment and instrument and parts thereof (except populated PCBs) for semiconductor wafer fabrication / LCD fabrication units Applicable BCD SAD Nil BCD Nil SAD 26 Machinery, electrical equipment and instrument and parts thereof (except populated PCBs) imported for Assembly, Test, Marking and Packaging of semiconductor chips (ATMP) Applicable BCD SAD Nil BCD Nil SAD 27 The exemption from basic customs duty, CV duty, SAD on charger / adapter, battery and wired headsets / speakers for manufacture of mobile phone being withdrawn BCD-Nil CVD - Nil SAD - Nil Applicable BCD CVD 12.5% SAD 4% 28 Inputs, parts and components, subpar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.5% 35 Populated PCBs for manufacture of personal computers (laptop or desktop) Nil SAD 4% SAD 36 Populated PCBs for manufacture of mobile phone/tablet computer Nil SAD 2% SAD Metals, glass and ceramics 37 Silica sand 5% 2.5% 38 Brass scrap 5% 2.5% 39 Other aluminium products 7.5% 10% Jewellery 40 Gold dore bars. 8% CVD 8.75% CVD 41 Silver dore. 7% CVD 7.75% CVD Automobiles 42 Golf cars 10% 60% 43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 Further relax the existing conditions of stay [upto 60 days], so as to provide for stay up to 6 months of the foreign aircraft for maintenance, repair or overhauling, and provide for further extension of such period by DGCA as deemed fit - - Ship Repair Units 53 Capital goods and spare thereof, raw materials, parts, material handling equipment and consumable for repairs of ocean-going vessels by a ship repair unit subject to actual user condition. Applicable excise duty Nil 54 Simplify the procedure for availment of exemption from Basic Customs Duty, CVD and SAD by ship repair units based on records and subject to actual user condition - - Miscellaneous 55 Braille paper 10% Nil 56 Disposable sterilized dialyzer and micro barrier of artifici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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