[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.49/2018-Customs
New Delhi, the 20
th
June, 2018
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 sub-section (12) of section 3 of the Customs Tariff Act,
1975 (51 of 1975), 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, Ministry of Finance (Department of Revenue), No. 50/2017-Customs,
dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, in the Table,-
(1) after S. No. 14 and the entries relating thereto, the following serial number and
entries shall be inserted with effect from the 4
th
day of August, 2018, namely:-
(2) after S. No. 21 A and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely:-
(3) after S.No. 24 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
(4) after S. No. 26 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“14A
0511 99 11
Artemia originating in the United
States of America
15% - -“;
(1) (2) (3) (4) (5) (6)
“21 B 0713 20 20 Bengal Gram (desichana) 60% - -
21 C 0713 20 90 Chickpeas (garbanzos) 60% - -
21D 0713 40 00 Lentils (Mosur) 30% - -”;
(1) (2) (3) (4) (5) (6)
“24A
08021100 All goods
Rs. 35
per kg/-
- -
24 B
0802 12 00 All goods
Rs. 100
per kg/-
- -“;
(1) (2) (3) (4) (5) (6)
“26 A 0802 3100 All goods 100% - -“;
(5) after S. No. 32 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(6) in S. No. 169, for the entry in column (2), the following entry shall be substituted
namely:-
(2)
“28 (except 2823 00 10, 2809 20 10 or 2810 00 20)”;
(7) after S. No. 177 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(8) after S. No. 249 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(9) in S. No. 250, for the entry under column (3), the following entry shall be
substituted, namely:-
(3)
“All goods other than those at S. No. 250A”;
(10) after S. No. 250 and the entries relating thereto, the following serial number. and
entries shall be inserted, namely:-
(11) in S. No. 365, for the entry under column (3), the following entry shall be
substituted, namely:-
(3)
“All goods other than goods mentioned against
serial numbers 371 and 371A”;
(12) for S. No. 366 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
(1) (2) (3) (4) (5) (6)
“366 72 (except
7202 60 00,
7208, 7209,
7210, 7211,
All goods other than the following:-
(i) goods mentioned against serial
numbers 367, 368, 369, 370, 371, 371B
and 376;
5% - -“;
(1) (2) (3) (4) (5) (6)
“32 A 0808 10 00 All goods 50% - -“;
(1) (2) (3) (4) (5) (6)
“177A 2810 00 20 Boric Acid 7.5% - -”;
(1) (2) (3) (4) (5) (6)
“249A 38220090 Diagnostic Reagents 10% - -”;
(1) (2) (3) (4) (5) (6)
“250A. 38249990 Binders for foundry moulds 7.5% - -”;
7212,
7225 11 00
72253090,
72254019,
7225 50 or
72259900)
(ii) seconds and defectives of goods
falling under Chapter 72
(13) in S. No. 371, for the entry under column (3), the following entry shall be
substituted, namely:-
(3)
“All goods other than those at serial number 371A”;
(14) after S. No. 371 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“371A 72101210,
721012 90
All goods 12.5% - -
371B 72191200,
72191300,
72192190,
721990 90
All goods 7.5% - -“;
(15) in S. No. 376, for the entry under column (3), the following entry shall be
substituted, namely:-
(3)
“All goods other than those at serial
number 371B and seconds and
defectives”;
(16) after S. No. 376 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“376A 7225 11 00
All goods 5% - -
(17) in S. No. 377, for the entry under column (3), the following entry shall be
substituted, namely:-
(3)
“All goods other than those at serial number 377A [other than screw (7318 15 00)
and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular
mobile phone]”;
(18) after S. No. 377 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“377A 73072900,
73079990,
73089090,
All goods[other than screw (7318 15 00)
and SIM socket / Other Mechanical items
(Metal) (7326 90 99) for cellular mobile
10% - -“;
73102990,
73181500,
73181600,
73182990,
73209090,
73259999,
73261990,
73269099
phone]
2. After the first proviso, the following proviso shall be inserted with effect from the 4
th
day of August, 2018 namely:-
“Provided further that nothing contained in entries against serial numbers 14,21B,
21C, 21D, 24A, 24B, 26A, 32A,177, 177A, 249A, 250A, 371A, 371B, 376A, and
377A of the said Table, shall apply to goods originating in the United States of
America”.
3. Save as otherwise provided, this notification shall come into force on the date of its
issue by the Central Government for publication in the Official Gazette.
[F.No. 341/15/2018- TRU]
(MohitTewari)
Under Secretary to the Government of India
Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide,
number G.S.R. 785(E), dated the 30th June, 2017 and last amended, vide, notification No.
47/2018 -Customs, dated the 14
th
June, 2018, published, vide, number G.S.R.562 (E), dated
the 14th June, 2018.
