[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.12/2018-Customs
New Delhi, the 2
nd
February, 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) read with clause 108 of the Finance Bill, 2018 ( 4 of 2018), which, by virtue of
the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16
of 1931), has the force of law, the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts goods of the description specified in column (3) of the Table
below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of
the Social Welfare Surcharge leviable thereon under the said clause of the Finance Bill, as is in
excess of the amount calculated at the rate specified in column (4) of the said Table.
Table
Sl.
No.
Chapter or
heading or sub-
heading or
tariff item of
the First
Schedule
Description of goods Rate
(1) (2) (3) (4)
1. 2710
Motor spirit commonly known as petrol
3%
2. 2710 19 30 High speed diesel (HSD)
3%
3. 7106 Silver (including silver plated with gold
or platinum), unwrought or in semi-
manufactured forms, or in powder form
3%
4. 7108 Gold (including gold plated with
platinum) unwrought or in semi-
manufactured forms, or in powder form
3%
[F.No. 334/04/2018 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India