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[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. 16 /2016-Customs

New Delhi, the 1
st
March, 2016
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. 21/2012-Customs, dated the 17th March, 2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 194(E), dated the
17th March, 2012, namely:-
In the said notification, in the Table, -
(a) against serial number 1, in column (3), after the words “All goods” , the words,
brackets and letters “except populated Printed Circuit Boards (PCBs) of mobile
phones and tablet computer” shall be inserted;
(b) serial number 14A and the entries relating thereto shall be omitted;
(c) against serial number 14D, in column (3), for the brackets, words and letters,
“[except populated Printed Circuit Boards (PCBs], the words, letters and brackets,
“except charger or adapter, battery, wired headsets and speakers of mobile handsets
including cellular phones and populated Printed Circuit Boards[PCBs] shall be
substituted;
(d) after serial number 45A and the entries relating thereto, the following serial number.
and the entries shall be inserted, namely :-
(1) (2) (3) (4)
“45AA 2902 41 00
o-xylene for use in manufacture of phthalic anhydride:
Provided that the importer shall follow the procedure
set out in the Customs (Import of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules,
1996.

2% ad
valorem”;

(e) after serial number 82 and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely:-

(1) (2) (3) (4)

“82A 84, 85 or 90
Machinery, electrical equipments, other instruments and
their parts [except populated Printed Circuit Boards] for
use in fabrication of semiconductor wafer and Liquid
Crystal Display (LCD)
Provided that the importer shall follow the
procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996.
Nil
82B 84, 85 or 90
Machinery, electrical equipments, other instruments and
their parts [except populated Printed Circuit Boards] for
use in assembly, testing, marking and packaging of
semiconductor chips
Provided that the importer shall follow the
procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996.
Nil”;

(f) after serial number 85 and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely:-
(1) (2) (3) (4)
“85A
8473 30 or
8517 70
Populated Printed Circuit Boards (PCBs) for use in
manufacture of tablet computers and mobile handsets
including cellular phones,
Provided that the importer shall follow the
procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996.
2%”

[F.No.334/8/2016-TRU]




[Anurag Sehgal]
Under Secretary to the Government Of India

Note: The principal notification No. 21/2012-Customs, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 194(E), dated the 17th March, 2012 and last amended by notification No.
11/2015-Customs dated the 1st March, 2015 vide number G.S.R. 133(E), dated the 1st
March, 2015.