Notification New Delhi, the 27
th
February, 2010
No. 21/2010 – Customs
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 1st March, 2002 , published in the Gazette of India, Extraordinary vide
number G.S.R.118 (E) , dated the 1st March, 2002, namely:-
In the said notification, -
(1) in the opening paragraph, in the proviso,-
(i) in clause (b), for the figures, letters and words “6th day of July, 2010”, the figures,
letters and words “31st day of March, 2011” shall be substituted;
(ii) after clause (iaf), the following clause shall be inserted, namely :-
“(iag) the goods specified against serial No. 345A of the said Table on or after the 1st day
of April, 2013.”;
(2) in the Table,-
(i) after S. No. 17 and the entries relating thereto, the following shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“17A. 0904 11 10 Long pepper (Piper longum)
30%
-
-”;
(ii) after S. No. 26 and the entries relating thereto, the following shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“26A. 1301 90 13 Asafoetida
20%
-
-”;
(iii) S. No. 77B and the entries relating thereto, shall be omitted;
(iv) after S. No.142 and the entries relating thereto, the following shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“142A
39 or any
Chapter
Security fibre, security threads, M-
feature for use in the manufacture of
Security paper by Security Paper Mill,
Hoshangabad.
Nil Nil 5
142B 39139090
Compostable polymer or bio-plastic
used in the manufacture of bio-
degradable agro mulching films, nursery
plantation pots and flower pots.
Nil - 5
142C
39, 72 and
81
The following goods, for the
manufacture of orthopedic implants
falling under sub-heading 9021 10,
namely:-
(i) Special Grade Stainless Steel;
(ii) Titanium Alloys;
(iii) Cobalt-Chrome Alloys;
(iv) High-Density Polyethylene.
Nil - 5 ”;
(v) against S. No. 189, for the entry in column (4), the entry “Rs. 300/- per 10 grams” shall
be substituted;
(vi) after S. No.189 and the entries relating thereto, the following shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“189A 7110 3100,
7110 39 00
Rhodium
2% - -”;
(vii) against S. No. 226, for the entry in column (5), the entry “10%” shall be substituted;
(viii) against S. No. 228, for the entry in column (5), the entry “10%” shall be substituted;
(ix) against S. No. 236, for the entry in column (5), the entry “10%” shall be substituted;
(x) against S. No. 237, for the entry in column (5), the entry “10%” shall be substituted;
(xi) against S. No. 344A, for the entry in column (5), the entry “10%” shall be substituted;
(xii) after S. No. 345 and the entries relating thereto, the following shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“345A. Any Chapter The following goods for use in
the manufacture of goods
specified against S. No.35 in the
Table to the notification of the
Government of India in the
Ministry of Finance (Department
of Revenue), No.6/2006-Central
Excise, dated 1st March, 2006
[G.S.R. 96(E), dated the 1st
March, 2006], namely:-
[i] Battery Pack;
[ii] Battery Charger;
[iii] AC or DC Motor;
[iv] AC or DC Motor Controller.
Nil 4% 5”;
(xiii) after S. No 357 and the entries relating thereto, the following shall be inserted,
namely:-
(1) (2) (3) (4) (5) (6)
“357A 9018,
9019,
9020,
9021 or
9022
Goods required for medical,
surgical, dental or veterinary use
5% - -
357B 90 or
any
other
Chapter
(i) Parts required for the
manufacture of the goods at
S. No 357A; and
(ii) accessories of the goods at S.
No 357A.
5%
5%
-
-
5
-”;
(xiv) against S. No. 362, for the entry in column (5), the entry “4%” shall be
substituted;
(xv) S. No. 363 and the entries relating thereto shall be omitted;
(xvi) against S. No. 365,-
(a) for the entry in column (3), the entry “Life saving medical equipment
including accessories or spare parts or both of such equipment for personal
use” shall be substituted;
(b) for the entry in column (5), the entry “4%” shall be substituted;
(xvii) S. Nos. 367 to 369 and the entries relating thereto shall be omitted;
(xviii) S. No. 373 and the entries relating thereto shall be omitted;
(xix) against S. No. 399, for the entries in column (5), against items (i), (ii), (iv) and
(vi) in column (3), the entry “10%” shall respectively be substituted;
(xx) against S. No. 404, for the entry in column (5), the entry “10%” shall be
substituted;
(xxi) against S. No. 433, for the entry in column (5), against item (1) in column (3),
the entry “10%” shall be substituted;
(xxii) against S. No. 487, for the entry in column (4), the entry “5%” shall be
substituted;
(xxiii) against S. No. 488A, for the entry in column (4), the entry “7.5%” shall be
substituted;
(xxiv) against S. No. 488B, for the entry in column (4), the entry “7.5%” shall be
substituted;
(xxv) after S. No. 518 and the entries relating thereto, the following shall be inserted,
namely :-
(1) (2) (3) (4) (5) (6)
“518A. 2616 90 10 Gold ores and concentrates for use
in the manufacture of gold
Nil Rs. 140 per
10 gm of
gold
content
5”;
(xxvi) against S. No. 581, for the entry in column (3), the entry “Bacteria removing
clarifier” shall be substituted;
(xxvii) against S. No. 583, in column (3),-
(a) in item (vii), for the entry, the entry “Manau cane” shall be substituted;
(b) after item (x), the following shall be inserted, namely:-
“(xi) PU for inflatable balls;
(xii) Extra tec (cricket bat facing tape);
(xiii) Resin hardener TTP-33S and release paper for composite hockey sticks;
(xiv) Table tennis glue;
(xv) Evazote foam for protective equipments e.g. leg guards, thigh guards;
(xvi) plywood for carrom board”;
(xxviii) after S. No. 591 and the entries relating thereto, the following shall be inserted,
namely :-
(1) (2) (3) (4) (5) (6)
“592 2710 Naphtha 5% - -
593 2711 11 00 Liquefied Natural Gas 5% - -
594 2711 12 00,
2711 13 00,
2711 21 00
All goods 5% - -
595 2711 19 00 Liquefied Petroleum Gases(LPG) 5% - -
596 2713 Petroleum coke 5% - -
597 84 Geothermal ground source heat
pumps
Nil - -
598 84 Tunnel boring machines used for
hydro-electric projects
Nil Nil 107
599 84 or any
other Chapter
(i) Paddy transplanter;
(ii) Laser land leveller;
(iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
(v) Straw or fodder balers;
(vi) Cotton picker; and
(vii) Track used for manufacture
of track type combine
harvesters.
5% - -
600 84 or 85 Truck refrigeration unit
Nil - -
601 8540 71 00 Magnetron of up to 1000KW used
for the manufacture of domestic
microwave ovens
5% - 5
602 9801 Goods required for installation of
mechanized food grain handling
systems and pallet racking systems
in ‘mandis’ and warehouses for
food grains and sugar
5%
Nil
-
603 Any chapter Promotional material (like
Trailers, Making of Film etc.)
imported in the form of Electronic
Promotion Kits (EPK)/ Beta Cams
Nil Nil 108”;
(3) in the Annexure,-
(i) condition No. 11 and the condition against it , shall be omitted;
(ii) against condition No. 40, for clause (b) of the condition, the following shall be
substituted, namely-
“(b) the importer, at the time of importation, furnishes an
undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that he shall
use the imported goods exclusively for the construction of roads and that
he shall not sell or otherwise dispose of the said goods, in any manner, for
a period of five years from
Provided
Assistant Commissioner of Customs, may allow the importer to
dispose of any of the imported
rates applicable at the time of import but for this exemption, on the
depreciated value of the goods to be
method for each completed quarter
the said goods till the date of their sale
concerned Ministry,
condition (a) above certifies that said goods in the
free import was allowed,
iii) after Condition No. 106
inserted, namely:
Condition No. Conditions
“107.
108.
If, at the time of importation, the importer produces to 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 Joint Secretary to the
Government of India in the Ministry of Power to the effect that
the said goods are required for the specified purpose.
The exemption shall be available subject to the condition that
remittances are made or required to be made by the importer
relating to the import of the said goods.”
(4) Lists 37 to 40 shall be omitted.
Note. The principal notification
published in the Gazette of India, Extraordinary
March, 2002 and last amended
2010, published vide number G.S.R.
“(b) the importer, at the time of importation, furnishes an
undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that he shall
orted goods exclusively for the construction of roads and that
he shall not sell or otherwise dispose of the said goods, in any manner, for
a period of five years from the date of their importation:
Provided that the said Deputy Commissioner of Customs or
Assistant Commissioner of Customs, may allow the importer to
dispose of any of the imported goods on payment of customs duties at the
rates applicable at the time of import but for this exemption, on the
depreciated value of the goods to be calculated @ 5% on straight line
for each completed quarter starting from the date of importation of
the said goods till the date of their sale subject to the condition that the
concerned Ministry, Authority, Department or Corporation
ondition (a) above certifies that said goods in the project, for which duty
free import was allowed, are no longer required for the project
after Condition No. 106 and the condition against it, the following shall be
, namely:-
Conditions
If, at the time of importation, the importer produces to 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 Joint Secretary to the
Government of India in the Ministry of Power to the effect that
the said goods are required for the specified purpose.
The exemption shall be available subject to the condition that
remittances are made or required to be made by the importer
relating to the import of the said goods.”.
Lists 37 to 40 shall be omitted.
[F.No.
Under Secretary to Government of India
The principal notification No. 21/2002-Customs, dated the 1
published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E)
st amended vide notification No. 9/2010-Customs, dated the
vide number G.S.R. 74(E), dated the 11
th
February, 2010.
“(b) the importer, at the time of importation, furnishes an
undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that he shall
orted goods exclusively for the construction of roads and that
he shall not sell or otherwise dispose of the said goods, in any manner, for
that the said Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, may allow the importer to sell or
goods on payment of customs duties at the
rates applicable at the time of import but for this exemption, on the
on straight line
starting from the date of importation of
subject to the condition that the
, Department or Corporation referred to in
project, for which duty
are no longer required for the project.”;
, the following shall be
If, at the time of importation, the importer produces to 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 Joint Secretary to the
Government of India in the Ministry of Power to the effect that
The exemption shall be available subject to the condition that no
remittances are made or required to be made by the importer
[F.No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to Government of India
, dated the 1
st
March, 2002 was
vide number G.S.R.118 (E), dated the 1
st
dated the 11
th
February,
