NOTIFICATION New Delhi, the 1
st
March, 2008
No.21/2008-Customs 11 Phalguna, 1929 (Saka)
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, on 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. 21/2002-Customs,
dated the 1
st
March, 2002 which was published in the Gazette of India, Extraordinary vide number
G.S.R.118 (E) of the same date, namely:-
In the said notification,-
(I) in the Table,-
(i) against S. No. 60, for the entry in column (4), the entry “2%’’ shall be substituted;
(ii) against S. No. 95, in column (3), after item (ix), the following items shall be inserted,
namely:-
“(x) Enzyme conjugates of antibodies or antigens or Protein A;
(xi) Natural or synthetic or recombinant antigens relating to human and
animal diseases;
(xii) Antibodies (monoclonal or polyclonal) relating to human and animal
diseases;
(xiii) Stabilizers for the Enzyme conjugate”;
(iii) against S. No.200, for the entry in column (4), the entry “Nil” shall be substituted;
(iv) against S. No.226, for the entry in column (5), the entry “14%” shall be substituted;
(v) against S. No.228, for the entry in column (5), the entry “14%” shall be substituted;
(vi) against S. No.236, for the entry in column (5), the entry “14%” shall be substituted;
(vii) against S. No.237, for the entry in column (5), the entry “14%” shall be substituted;
(viii) against S. No. 316B, in column (3), after item (iii), the following items shall be
inserted, namely:-
“(iv) SMPS power board
(v) IR module”;
(ix) against S. No.344A, for the entry in column (5), the entry “14%” shall be substituted;
(x) against S. No.346, for the entry in column (3), the entry “Gliders, or simulators of
aeroplanes or simulators of helicopters” shall be substituted;
(xi) against S. No.347A, for the entry in column (6), the entry “103A” shall be
substituted;
(xii) against S.No.349, in column (3), after item (ii), the following item shall be inserted,
namely:-
“(iii) Ground equipment brought for testing of (i) above”;
(xiii) against S. No. 399,-
(a) for the entry occurring in column (4), against item (vi) of column (3), the entry
“5%” shall be substituted;
(b) for the entries occurring in column (5), against items (i), (ii), (iv) and (vi) of
column (3), the entry “14%” shall respectively be substituted;
(xiv) against S. No.404, for the entry in column (5), the entry “14%” shall be substituted;
(xv) against S. No.433, for the entry occurring in column (5), against item (1) of column
(3), the entry “14%” shall be substituted;
(xvi) against S. No. 441, for the entry in column (4), the entry “5%” shall be substituted;
(xvii) S. No. 464 and the entries relating thereto shall be omitted;
(xviii) S. No. 500 and the entries relating thereto shall be omitted;
(xix) for S. No. 539 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely :-
S.
No.
Chapter or
heading or
sub-heading
or tariff item
Description of goods Standard
rate
Additional
duty rate
Condition
No.
(1) (2) (3) (4) (5) (6)
“539. 85 MP3 or MP4 or MPEG 4
player with or without
radio or video reception
facility
5%
-
-”;
(xx) against S.No.547, for the entry in column (4), the entry “5%” shall be substituted;
(xxi) after S. No. 570 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“571. 0303 79 Tuna bait Nil - -
572. 2309 90 Feed additives or pre-mixes 20% - -
573.
2716 00
00
All goods Nil - -
574.
2809 20
10
All goods 5% - -
575.
4002 39
00
Chlorobutyl rubber or
bromobutyl rubber
5% - -
576. 5902 20 Polyester tyre cord fabric 5% - -
577. 7104 Rough Cubic Zirconia Nil - -
578. 7104 Polished Cubic Zirconia 5% - -
579. 7602 Aluminium scrap Nil - -
580. 84 The following goods, namely:-
(i) Cricket bat and hockey stick
splice joining machine
(ii) Rugby ball or soccer ball
stitching machine
(iii) Moulds for soccer ball,
basket ball and volley ball
5% - -
581. 84 Bactofuges Nil - -
582.
93 Air Rifles or Air Pistols of 0.177
calibre
Nil Nil -
583. Any The following goods, namely:-
(i) Nylon gut
(ii) PU or nylon grip sheets for
hockey sticks
(iii) Butyl bladders for inflatable
balls
(iv) Willow clefts, ashwood or
beechwood
(v) Cork bottoms
Nil - 106”;
(II) in the Annexure,-
(i) for Condition No.69, the following Condition shall be substituted, namely:-
Condition
No.
Conditions
(1) (2)
“69. If the importer, at the time of import,-
(i) produces before the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a
certificate from an officer not below the rank of a Deputy Secretary
to the Government of India in the Department of Space certifying
that the said satellite and pay-loads are for launch into outer space
in conformity with the provisions of the Outer Space Treaty of
1967;
(ii) produces before the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a
certificate from an officer not below the rank of a Deputy Secretary
to the Government of India in the Department of Space certifying
that the goods covered under item (ii) of column (3) of S.No.349 of
the Table, are required for launch vehicles and satellites and
payloads; and
(iii) gives an undertaking to the effect that the ground equipment,
covered under item (iii) of column (3) of S.No.349 of the Table,
imported for testing the satellites or pay-loads shall be re-exported
within a period of six months from the date of their importation or
such extended period as the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, may
allow, and in the event of failure to comply with the same, he shall
pay on demand an amount equal to the difference between the duty
leviable on such goods but for the exemption under this notification
and that already paid at the time of importation.”;
(ii) Condition No. 103 occurring before Condition No.104, as so inserted vide notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 61/2007-
Customs, dated the 3
rd
May, 2007 published in the Gazette of India, Extraordinary, vide
number G.S.R. 324(E) of the same date, shall be re-numbered as Condition No.103A
thereof;
(iii) after Condition No.105, the following Condition shall be inserted, namely:-
“106. If,-
(a) the goods are importe d by a manufacturer, for use in the manufacture of sports
goods for export by that manufacturer and the manufacturer is registered with the
‘Sports Goods Export Promotion Council’;
(b) the total value of spec ified goods imported in a year shall not exceed 3 per cent. of
the FOB value of sports goods exported by the manufacturer during the preceding
financial year;
(c) the importer produces a certificate from the ‘Sports Goods Export Promotion
Council’ certifying the value and quantity of exports made during the preceding
financial year mentioned in sub-condition (b); and also the value and quantity of
goods already imported under this notification during the current financial year.”;
(iv) in List 3, after item 143, the following items shall be inserted, namely:-
“(144) Tablet Telbivudine
(145) Injection Exenatide
(146) DTaP-IPV-Hib or PRP-T combined Vaccine
(147) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM
197 Protein)
(148) Injection Thyrotropin Alfa
(149) Injection Omalizumab.”;
(v) in List 44, for item (9), the following item shall be substituted, namely:-
“(9) 765 KV Polymer Long Rod Insulators”.
[F.No.334/1/2008-TRU]
(S. Bajaj)
Under Secretary to the Government of India
Note: The principal notification No.21/2002-Customs, dated the 1
st
March, 2002 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1
st
March, 2002 and was
last amended vide notification No.13/2008-Customs, dated the 24
th
January, 2008 published vide
number G.S.R.57(E), dated the 24
th
January, 2008.