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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION
No. 11/2014-Customs

New Delhi, the 11th July, 2014
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. 24/2005-
Customs, dated the 1
st
March, 2005, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.122 (E), dated the 1
st
March, 2005, namely: -
In the said notification, in the Table,-
(a) against serial number 13, in column (3), for the existing entry, the following entry shall
be substituted, namely:-
“All goods, except the following:-
(i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely,
VoIP phones, media gateways, gateway controllers and session border
controllers;
(ii) optical transport equipments, combination of one or more of Packet Optical
Transport Product or Switch (POTP or POTS), Optical Transport
Network(OTN) products, and IP Radios;
(iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products,
Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;
(iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE)
Products.”.

(b) after serial number 39 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“40 All chapters All goods for the manufacture of following goods, namely:-
(i) soft switches and Voice over Internet Protocol (VoIP)
equipment, namely, VoIP phones, media gateways,
gateway controllers and session border controllers;
(ii) optical transport equipments, combination of one or more
of Packet Optical Transport Product or Switch (POTP or
POTS), Optical Transport Network(OTN) products, and

IP Radios;
(iii) Carrier Ethernet Switch, Packet Transport Node (PTN)
products, Multiprotocol Label Switching-Transport
Profile (MPLS-TP) products;
(iv) Multiple Input / Multiple Output (MIMO) and Long
Term Evolution (LTE) Products:
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.”.

[F.No.334/15/2014-TRU]



(Pramod Kumar)
Under Secretary to the Government of India


Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 122(E), dated the 1
st
March, 2005 and last
amended by notification No. 132/2006-Customs, dated the 30 December, 2006, vide number
G.S.R.793(E), dated 30
th
December, 2006.