(This Notification has been supersited vide Cus Ntf.No.26/2001 dt.1/03/2001)
Notification No.61/2000-Customs dt. the 12th May, 2000
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act 1962 (52 of 1962), read with sub-section (4) of section 90 of the Finance Act, 2000, (10 of 2000) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the surcharge of customs leviable thereon by virtue of the provisions of sub-section (1) of the said section 90 :
Provided that in respect of the goods specified against S. No. 1 of the said Table, the exemption under this notification shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act :
Provided further that the exemption under this notification shall not be applicable in respect of goods mentioned against serial No. 3, where the mode of levy of duty of customs under the said First Schedule is ad valorem or specific, whichever is higher. If the sum of duty calculated at such ad valorem rate and the surcharge calculated on the basis of the ad valorem duty exceeds the amount of duty calculated at the specific rate.
Table _______________________________________________________________________________________S. No. Description of goods _______________________________________________________________________________________(1) (2) _______________________________________________________________________________________1. Gold and silver, - (i) including ornaments (but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 171/94, Customs and 172/94- Customs, both dated the 30th September, 1994; (ii) imported in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994; or (iii) imported in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997. 2. All goods, falling under the following heading or sub-heading Nos., namely :- (Newly Inserted headings or Sub-headings : 0402.10, 0402.21 vide Customs Notification No. 90/2000, Dt. 12-6-2000) 0204.41, 0207.12, 0402.10, 0402.21, 0712.20, 0712.30, 0712.90, 0802.11, 0802.12, 0805.40, 0806.20, 0808.10, 0808.20, 0809.40, 0813.20, 0909.40, 0910.40, 10.01, 10.05, 10.06, 10.07, 1008.20, 1108.11, 1108.13, 15.02, 17.01, 2004.10, 2009.11, 2009.19, 2106.90, 2207.10, 22.08, 2510.20, 27.09, 27.10, 27.11, 27.12, 27.13, 27.14, 27.15, 3102.21, 3104.30, 3105.20, 3105.30, 3105.40, 3105.51, 3105.59, 3105.60, 3105.90, 3302.10, 4001.21, 4001.22, 4001.29, 4011.30, 41.04, 41.05, 41.06, 41.07, 49.01, 49.03, 49.07, 51.05, 51.06, 51.07, 51.08, 51.11, 51.12, 51.13, 52.04, 52.05, 52.06, 5208.41, 5208.42, 5208.51, 5208.52, 5208.53, 5208.59, 5209.42, 5209.51, 5209.52, 5209.59, 5210.41, 5210.51, 5210.52, 5210.59, 5211.42, 5211.51, 5211.52, 5211.59, 5212.24, 53.09, 54.01, 54.02, 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.69), 54.08 (except 5408.10 and 5408.21), 55.01, 55.02, 55.03, 55.04, 55.06, 55.07, 55.08, 55.09, 55.10, 55.11, 5512.19, 5512.29, 5512.99, 5513.21, 5513.22, 5513.23, 5513.29, 5513.31, 5513.32, 5513.33, 5513.39, 5513.41, 5513.42, 5513.43, 5513.49, 5514.21, 5514.22, 5514.23, 5514.29, 5514.31, 5514.32, 5514.33, 5514.39, 5514.41, 5514.42, 5514.43, 5514.49, 55.15, 5516.14, 5516.24, 5516.43, 5516.44, 5516.93, 56.01 (except 5601.10), 56.02, 56.03, 56.04, 56.05, 56.06, 56.07, 56.08, 56.09, 5702.32, 5702.42, 5702,52, 5702.92, 5703.20, 5703.30, 57.04, 58.01, 58.04, 5806.32, 58.07, 5808.90, 58.09, 5810.10, 59.01, 59.02, 59.03, 59.10, 59.11, 6001.92, 6002.42, 6002.43, 6103.42, 6103.43, 6104.19. 6104.41, 6104.43, 6104.44, 6104.49, 6104.62, 6104.63, 61.05, 6106.10, 6106.20, 6107.11, 6107.12, 6108.21, 6108.22, 61.09, 6110.10, 6110.20, 6110.30, 61.15, 6201.11, 6201.12, 6201.91, 6201.92, 6201.93, 6202.11, 6202.12, 6202,13, 6202.91, 6202.92, 6202.93, 6203.11, 6203.31, 6203.32, 6203.39, 6203.41, 6203.42, 6203,43. 6204.32, 6204.41, 6204.42, 6204.43, 6204.44, 6204.49, 6204.51, 6204.62, 6204.69, 6206.30, 6207.11, 6212.10, 62.14, 62.15, 63.01 (except 6301.90), 6302.10, 6302.21, 6302.22, 6302.29, 6302.31, 6302.32, 6302.51, 6302.52, 6302.51, 6302.60, 6302.91, 63.03, 6304.11, 6304.19, 6304.91, 6902.10, 6902.20, 6902.90, 7202.70, 8001.10, 8104.11, 8104.19, 84.01, 84.02, 8403.90, 8404.20, 8404.90, 84.05, 84.06, 84.10, 84.11, 8412.10, 8412.21, 8412.29, 8412.31, 8412.39, 8412.90, 8413.40, 8413.82, 8413.92, 8414.10, 8414.20, 8414.40, 84.16, 84.17, 8418.10, 8418.30, 8418.40, 8418.50, 8418.61, 8418.69, 8419.20, 8419.31, 8419.32, 8419.39, 8419.40, 84.20, 8421.11, 8421.12, 8421.19, 8421.22, 8423.90, 8424.30, 8424.81, 8424.89, 8424.90, 84.25, 8426.11, 8426.12, 8426.19, 8426.20, 8426.30, 8426.49, 8426.91, 8426.99, 84.28, 84.29, 84.30, 8431.10, 8431.31, 8431.39, 8431.41, 8431.42, 8431.43, 8431.49, 84.32, 8433.20, 8433.30, 8433.40, 8433.51, 8433.52, 8433.53, 8433.59, 8433.60, 8433.90, 84.34, 84.35, 84.36, 84.37, 8438.30, 8438.90, 84.39, 84.40, 8441.20, 8441.30, 8441.40, 8441.80, 8441.90, 84.42, 84.43, 84.44, 84.45, 84.46, 84.47, 8448.11, 8448.20, 8448.31, 8448.32, 8448.33, 8448.39, 8448.41, 8448.42, 8448.49, 8448.51, 8448.59, 84.49, 8451.21, 8451.29, 8451.30, 8451.40, 8451.50, 8451.80, 8452.21, 8452.29, 8452.30, 8452.40, 84.53, 84.54, 84.55, 8460.39, 8466.93, 8466.94, 84.67, 8468.90, 8469.11, 84.70, 8473.21, 8473.29, 8473.50, 84.74, 84.75, 8476.90, 84.77, 84.78, 8479.20, 8479.30, 8479.40, 8479.90, 84.80, 8481.40, 8501.33, 8501.34. 8501.53, 8501.61, 8501.62, 8501.63, 8501.64, 8502.40, 85.03, 8504.22, 8504.23, 8504.33, 8504.34, 8504.90, 8505.20, 8505.30, 8505.90, 8508.90, 8514.10, 8514.20, 8514.30, 8514.90, 8515.21, 8515.29, 8515.31, 8515.39, 8515.80, 8515.90, 8516.90, 8517.11, 8517.19, 8517.21, 8517.22, 8517.30, 8517.50, 8517.80, 8517.90, 8520.20, 8523.11, 8523.12, 8523.13, 8523.20, 8523.90, 8524.31, 8524.40, 8524.91, 8525.20, 8531.20, 8532.22, 8532.23, 8532.25, 8532.29, 8532.30, 85.35, 8537.20, 8543.81, 8545.11. 8803.10, 8803.20, 8803.30, 90.16, 90.24, 9026.20, 9026.80, 9026.90, 9027.10, 9027.20, 9027.30, 9027.50, 9027.80, 9027.90 and 9030.40. 3. All goods, falling under the following heading or sub-heading Nos., namely: - 5208,49, 5209.41, 5209.43, 5210.42, 5210.49, 5211.41, 5211.43, 5212.15, 5212.25, 5516.12, 5516.13, 5516.94, 5802.19, 61.01 (except 6101.90), 61.02 (except 6102.90), 6104.19, 6104.51, 6104.52, 6104.53, 6104.59, 6106.90, 6108.91, 6108.92, 6110.90, 6201.13, 6203.12, 6203.19, 6203.21, 6203.22, 6203.23, 6203.29, 6203.33, 6203.49, 6204.11, 6204.13, 6204.19, 6204.31, 6204.33, 6204.39, 6204.61, 62.05, 6206.20, 6206.40, 6207.19, 6207.99, 6208.11, 6208.19, 6208.91, 6208.92, 62.10 (except 6210.10), 6211.32, 6211.33, 6211.42, 6211.43, 62.12 (except 6212.10) 4. Fatty livers of ducks or geese, fresh or chilled, falling under sub-heading No. 0207.34. 4A. Edible oils falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14, 15.15 or sub-heading No. 1509.10 which are assessed to duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the rate of 45% ad valorem. (Sr No. 4A have been amended & 4B shall be omitted vide Customs Notification No, 144/2000, Dt. 21-11-2000) (Sr No. 4A and 4B have been inserted vide Customs Notification No, 90/2000, Dt. 12-6-2000)4C. Areca nuts falling under sub-heading No.0802.90 (Sr No. 4C has been inserted vide Customs Notification No.98/2000, Dt. 7-7-2000) 5. Homeopathic medicine, falling under Chapter 30 6. Yarns of glass fibres, not coloured, falling under heading No. 70.19 7. Narrow woven fabrics of glass fibre, falling under heading No. 70.19 8. Interchangeable tools for metal working hand tools, falling under sub-heading No. 8207.90 9. Aeroplane engines, falling under sub-heading No. 8407, 10 10. Parts of aeroplane engines, falling under sub-heading No. 8409. 10 11. Reciprocating positive displacement pumps, excluding those to be used with swimming pools, falling under sub-heading No. 8413.50 12. Rotary positive displacement pumps, excluding those to be used with swimming pools, falling under sub-heading No. 8413.60 13. Centrifugal pumps, excluding those to be used with swimming pools, falling under sub-heading No. 8413.70 14. Pumps, excluding those to be used with swimming pools, failing under sub- heading No. 8413.81 15. Filtering or purifying machinery and apparatus for filtering or purifying water, excluding those to be used with swimming pools, falling under sub- heading No. 8421.21 16. Crank shaft turning lathes and cam shaft turning lathe, falling under sub- heading No. 8458.11, 8458.19, or 8458.99 17. Tool room precision optical co-ordinate jig boring machines including numerical control, falling under sub-heading No. 8459.40 18. Floor and table type horizontal boring machines above 160 mm spindle diameter, falling under sub heading No. 8459.40 19. Spline shaft and grinding machines, falling under sub-heading No. 8460.29 20. Precision double disc (duplex) grinders for sizing, falling under sub-heading No. 8460.29 21. Thread grinding machines, falling under sub-heading No. 8460.29 22. Race ways super-finishing machines for finishing the races of bearings, falling under sub-heading No. 8460.9023. Automatic straight bevel / hypoid bevel gear generators, hypoid bevel gear lappers, gear tooth honing machines and gear shaving machines, falling under sub-heading No. 8461.40 24. Hydraulic cold circular saws of bar capacity above 530 min, falling under sub- heading No. 8461.50 25. Automatic multi-station bolt making machines comprising of feeding, cutting, upsetting and threading mechanism with automatic transfer mechanism between the stations, falling under sub-heading No. 8462.10 26. Hydraulic extrusion presses for manufacture of seamless tubes or profiles of steel and non-ferrous metals, falling under sub-heading No. 8462.91 27. Impact extrusion presses for manufacture of rigid and collapsible tubes, falling under sub-heading No.8462.91 28. Automatic rigid can trimming machines for trimming, threading, rolling, bending and knurling hollow bodies of non-ferrous metals, falling under sub-heading No. 8462.99 29. Gear quenching press, falling under sub-heading No. 8462.99 30. Impact extrusion presses for manufacture of rigid and collapsible tubes, falling under sub-heading No. 8462.99 31. Automatic Teller Machines, falling under sub-heading No. 8472.90 32. Printed Circuit Assemblies of word processing machines, falling under sub- heading No. 8473. 10 33. Populated Printed Circuit Boards and accessories of the machines of heading No. 84.71, falling under sub-heading No. 8473.30 34. Printed circuit assemblies for automatic teller machines, falling under sub- heading No. 8473.40 35. Turbo alternators, falling under sub-heading No. 8502.31 or 8502.39 36. Static converters (excluding separately presented power supply units for automatic data processing machines, satisfying the conditions laid down in Note 5(B) (b) to Chapter 84), falling under sub-heading No. 8504.40 37. Static converters for automatic data processing machines and units thereof, and telecommunication apparatus, failing under sub-heading No.8504.40 38. Inductors for power supplies for automatic data processing machines, failing under sub-heading No. 8504.50 39. Printed Circuit Assemblies, falling under sub-heading No. 8504.90, for - (i) static converters (ii) automatic data processing machines and units thereof, (iii) telecommunication apparatus; (iv) inductors for power supplies for automatic data processing machines and units thereof and telecommunication apparatus 40. Set top Boxes which have a communication function, falling under sub-heading No.8517.80, that is a microprocessor based device incorporating a modem for gaining access to the Internet and having a function of interactive information exchange 41. Loudspeakers, other than cone type, without housing, having frequency range of 300Hz to 3,4 KHz with a diameter of not exceeding 50mm, for telecommunication use falling under sub heading No. 8518.29 42. Line telephone handsets, falling under sub-heading No. 8518.30 43. Printed circuit assemblies falling under sub-heading No. 8518.90, for - (i) Microphones having a frequency range of 300Hz to 3,4 KHZ with a diameter of not exceeding 10mm, and a height not exceeding 3mm for telecommunication use (ii) Loudspeakers, without housing, having a frequency range of 300Hz to 3,4 KHz with a diameter of not exceeding 5Omm, for telecommunication use; or (iii) line telephone hand sets 44. Printed Circuit Assemblies for Telephone Answering Machines, falling under sub- heading No. 8522.90 45. Floppy Diskettes, falling under sub-heading No. 8523.20 46. Transmission apparatus, other than apparatus for radio broadcasting or television, falling under sub-heading No. 8525.10 47. Digital still image video cameras, falling under sub-heading No. 8525.40 48. Portable receivers for calling, alerting or paging, falling under sub-heading No. 8527.90 49. Aerials and antennae of a kind used with apparatus for radio-telephony and radio-telegraphy, falling under sub-heading No. 8529.10 50. Parts (including populated PCBs), falling under sub-heading No. 8529.90, for - (i) transmission apparatus other than apparatus for radio broadcasting or television transmission apparatus incorporating reception apparatus.. (ii) digital still image video cameras; or (iii) portable receivers for calling, alerting or paging 51. Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading No. 8531.80 52. Parts of indicator panels incorporating Liquid Crystal Devices or Light Emitting Diodes, falling under sub-heading No. 8531.90 53. Electronic AC Switches, falling under sub-heading No. 8536.50, consisting of optically coupled input and output circuits (insulated thyristor AC switches), Electronic switches including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts, Electromechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts 54. Plugs and sockets for coaxial cables and printed circuits, falling under sub- heading No.8536.69. 55. Connection and contact elements for wires and cables, falling under sub-heading No.8536.90 56. Printed circuit assemblies, falling under sub-heading No.8538.90, for the following goods of heading No. 85.36, namely (i) Electronic AC switches consisting of optically coupled input and output circuits (insulate thyristor AC switches). (ii) Electronic switches including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts. (iii) Electromechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts. (iv) Plugs and Sockets for co-axial cables and printed circuits (v) Connection and contact elements for wires and cables (vi) Wafer probers 57. Electrical machines with translation or dictionary functions, falling wider sub-heading No.8543.89 58. Printed circuit assemblies, falling under sub-heading No. 8543.90, for - (i) Proximity tags and cards, (ii) Electrical machines with translation or dictionary functions 59. Electrical conductors, for a voltage not exceeding 8OV, of a kind used for telecommunications falling under sub-heading Nos.8544.41 or 8544.49. 60. Electrical conductors, for a voltage exceeding 8OV, but not exceeding 1000V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading No. 8544.51. 61. Pillows, cushions and similar furnishings of cotton, falling under sub-heading No.9404.90 62. Drafting of drawing machines, falling under sub-heading No.9017. 10 or 9017.20 63. Printed circuit assemblies for Drawing and Drafting machines of heading No. 90.17, falling under sub-heading No.9017.90 64. Volmeters designed for mounting on switchboard of over 250 V, failing under sub-heading No.9030.39. _______________________________________________________________________________________
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