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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. 30/2017 – Customs
New Delhi, the 30
th
June, 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) and in supersession of the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No.27/2010-Customs dated the 27
th
February, 2010
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 140 (E), dated the 27
th
February, 2010, except as respects things done or omitted to be done
before such supersession, the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles
printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of
customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties
which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section
14 of the said Customs Act, were equal to the aggregate of-

(i) the cost of the carrier medium; and
(ii) the freight and insurance charges incurred in respect of the carrier medium:

Provided that nothing contained in this notification shall apply to motion pictures, music or
gaming software imported in a pre-packaged form for retail sale.

2. This notification shall come into force with effect from the 1
st
day of July, 2017.

[F.No.354/119/2017-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India
notifications no 30 2017 cus | iKargos