[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. 6/2017-Customs
New Delhi, the 2
nd
February, 2017
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.
12/2012-Customs, dated the 17
th
March, 2012, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 185 (E), dated the 17
th
March, 2012,
namely:-
In the said notification,-
(a) in the Table,-
(i) against serial number 138, for the entry in column (4), the entry “2.5%” shall be
substituted;
(ii) after serial number 172A and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“172B 2902 41 00 o-Xylene Nil - -”;
(iii) for serial number 181A and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
(1) (2) (3) (4) (5) (6)
“181A 2914 61 00,
2914 69 90
Anthraquinone or 2 -Ethyl
Anthraquinone, for use in manufacture
of Hydrogen Peroxide
2.5% - 5”;
(iv) against serial number 182, for the entry in column (3), the entry “Purified Terephthalic
Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid
(QTA)” shall be substituted;
(v) after serial number 208 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“208A 3201 20 00 Wattle extract 2.5% - -
208B 3201 90 20 Myrobalan fruit extract 2.5% - -”;
(vi) after serial number 214 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“214A 3404 20 00 Vinyl Polyethylene Glycol for use in
manufacture of Poly Carboxylate Ether
7.5% - 5”;
(vii) after serial number 230 B and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“230 C 3815 90 00
Catalyst for use in the manufacture of
cast components of Wind Operated
Electricity Generator
5% - 46
230 D 3909 40 90
Resin for use in the manufacture of cast
components of Wind Operated
Electricity Generator
5% - 46”;
(viii) after serial number 294 and the entries relating thereto, the following serial number and
entries shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“294A 5404 19 90 Monofilament yarn 5% - 29A”;
(ix) against serial number 305A, for the entry in column (4), the entry “Nil” shall be
substituted;
(x) for serial number 324 and the entries relating thereto, the following serial number and
entries, shall be substituted, namely:-
(1) (2) (3) (4) (5) (6)
“324 71 (i) Silver, in any form, other than
medallions and silver coins having
silver content not below 99.9% or
semi-manufactured forms of silver
falling under sub-heading 7106 92;
(ii) Medallions and silver coins having
silver content not below 99.9% or
semi-manufactured forms of silver
falling under sub-heading 7106 92,
other than imports of such goods through
post, courier or baggage.
Explanation. - For the purposes of this
entry, silver in any form shall not
include foreign currency coins,
10%
10%
Nil
-
-
-
jewellery made of silver or articles
made of silver.”;
(xi) after serial number 333B and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“333C 7208 Hot rolled coils for use in manufacture
of welded tubes and pipes falling under
heading 7305 or 7306
10% - 5
333D 7212 40 00 Co-polymer coated MS tapes / stainless
steel tapes for use in manufacture of
telecommunication grade optical fibres
or optical fibre cables
10% - 5
333E 7225 19 90 Magnesium Oxide (MgO) coated cold
rolled steel coils for use in manufacture
of cold rolled grain oriented steel
(CRGO) falling under 7225 11 00
5% - 5”;
(xii) against serial number 337, for the entry in column (4), the entry “Nil” shall be
substituted;
(xiii) after serial number 371D and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“371E 2818 20 90 Clay 2 Powder (Alumax) for use in
ceramic substrate for catalytic
convertors
5% - 5”;
(xiv) after serial number 400 and the entries relating thereto, the following serial number and
entries shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
“400A 8421 99 00 All goods other than Reverse Osmosis
(RO) membrane element for household
type filters
7.5% - -”;
(xv) against serial number 406B, for the entry in column (3), the entry “Ball screws for use in
the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centres
(tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under
headings 8456 to 8463” shall be substituted;
(xvi) against serial number 406C, for the entry in column (3), the entry “Linear Motion Guides
for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00),
Machining Centres (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine
tools falling under headings 8456 to 8463” shall be substituted;
(xvii) against serial number 406D, for the entry in column (3), the entry “CNC Systems for use
in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining
Centres (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling
under headings 8456 to 8463” shall be substituted;
(xviii) after serial number 408 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“408A 84 or
85
The following goods, namely :-
(i) Micro ATMs as per standards version 1.5.1;
(ii) Fingerprint reader / scanner;
(iii)Iris scanner;
(iv) Miniaturised POS card reader for mPOS
(other than Mobile phone or Tablet
Computer);
(v) Parts and components for use in the
manufacture of the goods mentioned at (i) to
(iv) above.
Nil
Nil
Nil
Nil
Nil
-
-
-
-
-
-
-
-
-
5”;
(xix) after serial number 410 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“410 A Any Chapter All parts for use in the manufacture of
LED lights or fixtures including LED
Lamps
5% - 5
410 B Any Chapter All inputs for use in the manufacture of
LED (Light Emitting Diode) driver or
MCPCB (Metal Core Printed Circuit
Board) for LED lights and fixtures or
LED Lamps
5% - 5”;
(xx) against serial number 519, for the entry in column (3), the entry “Goods imported through
postal parcels, packets and letters, the CIF value of which is not more than one thousand
rupees per consignment” shall be substituted;
(b) in the Annexure,
(i) in Condition No.27, for condition (b), the following condition shall be substituted,
namely:-
“(b) The total value of goods imported shall not exceed 5% of the FOB value of leather
footwear or synthetic footwear or other leather products, exported during the
preceding financial-year;”;
(ii) after Condition No.29, the following condition shall be inserted, namely:-
Condition
No.
Condition
“29A
If at the time of importation, the importer produces a certificate from an officer
not below the rank of Director to the Government of India in the Marine
Products Export Development Authority, in the Ministry of Commerce and
Industry, Government of India to the effect that the imported goods are for use
in monofilament long line system intended to be used for tuna fishing.” ;
(iii) in Condition No.40A, after clause (d), the following clause shall be inserted, namely:-
“(e) where the goods so imported are sought to be disposed of, the importer or the
transferee, as the case may be, may pay the duty of customs which would have been
payable but for the exemption contained herein, on the depreciated value of such
goods subject to the condition that the importer or the transferee, as the case may be,
produces before the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, having jurisdiction over the port of import, a certificate
from a duly authorised officer of the Directorate General of Hydro Carbons in the
Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
said goods are no longer required for the petroleum operations or coal bed methane
operations, and the depreciated value of the goods shall be equal to the original value
of the goods at the time of import reduced by the percentage points calculated by
straight line method as specified below for each quarter of a year or part thereof from
the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per
cent.,
subject to the maximum of 70 per cent.”;
(c) in List 5, item 23 and the entries relating thereto shall be omitted.
[F. No. 334/7/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note.- The principal notification No.12/2012-Customs, dated the 17
th
March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.185(E), dated the 17
th
March, 2012 and last amended vide notification No.62/2016-
Customs, dated the 31
st
December, 2016, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 1202(E), dated the 31
st
December, 2016.
