CUS NTF NO. 07/2004 DATE 08/01/2004

Cus. Duty Reduced on - Specified Drugs, Medical Equipment, Parts of Artificial Limbs/Rehabilitation Aids
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. 21/2002-Customs, dated the 1st March, 2002, namely:-

In the said notification,-

(I) in the proviso, in clause (a), for the figures, letters and words “1st day of April, 2004”, the figures, letters and words “1st day of April, 2005” shall be substituted;

(II) in the Table,-

(i) against S.No.21, in column (3), in item (c), for the words and figures “the financial year 2003-04”, the words “a financial year” shall be substituted;

(ii) S.Nos.62 and 63 and the entries relating thereto shall be omitted;

(iii) S.No.67 and the entries relating thereto shall be omitted;

(iv) S.No.69 and the entries relating thereto shall be omitted;

(v) for S.No.70 and the entries relating thereto, the following shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“70.	2701 11 00, 2701 12 00 or 2701 19	All goods	15%	-	-”;

(vi) S.No.72 and the entries relating thereto shall be omitted;

(vii) against S.No.84, in column (3), against items (A) and (B), for the entries in column (4), the entry “Nil” shall respectively be substituted;

(viii) S.No.92 and the entries relating thereto shall be omitted;

(ix) S.No.97 and the entries relating thereto shall be omitted;

(x) against S.No.119, for the entry in column (4), the entry “20%” shall be substituted;

(xi) against S.No.139, for the entry in column (4), the entry “20%” shall be substituted;

(xii) against S.No.174, in column (3), against items (1) and (2), for the entries in column (4), the entry “20%” shall respectively be substituted;

(xiii) against S.No.175, for the entry in column (4), the entry “Nil” shall be substituted;

(xiv) against S.No.176, for the entry in column (4), the entry “Nil” shall be substituted;

(xv) against S.No.207, for the entry in column (4), the entry “20%” shall be substituted;

(xvi) against S.No.212A, for the entry in column (4), the entry “20%” shall be substituted;

(xvii) against S.No.212B, for the entry in column (4), the entry “20%” shall be substituted;

(xviii) against S.No.239, for the entry in column (4), the entry “Nil” shall be substituted;

(xix) against S.No.240, for the entry in column (4), the entry “Nil” shall be substituted;

(xx) against S.No.241, for the entry in column (4), the entry “Nil” shall be substituted;

(xxi) against S.No.242, for the entry in column (4), the entry “Nil” shall be substituted;

(xxii) against S.No.260, for the entry in column (4), the entry “20%” shall be substituted;

(xxiii) against S.No.261, for the entry in column (4), the entry “20%” shall be substituted;

(xxiv) S.No.271 and the entries relating thereto shall be omitted;

(xxv) against S.No.272, for the entry in column (4), the entry “10%” shall be substituted;

(xxvi) against S.No.273, for the entry in column (4), the entry “10%” shall be substituted;

(xxvii) S.No.274 and the entries relating thereto shall be omitted;

(xxviii) against S.No.277, for the entry in column (4), the entry “10%” shall be substituted;

(xxix) S.No.295 and the entries relating thereto shall be omitted;

(xxx) against S.No.298, for the entry in column (4), the entry “10%” shall be substituted;

(xxxi) against S.No.299, for the entry in column (4), the entry “10%” shall be substituted;

(xxxii) against S.No.300, for the entry in column (4), the entry “10%” shall be substituted;

(xxxiii) against S.No.303, for the entry in column (2), the entry “8517 90” shall be substituted;

(xxxiv) after S. No. 303 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“303A.	8518 10 00	Microphones having a frequency range of 300 Hz to 3, 4 KHz with a diameter of not exceeding 10mm and height not exceeding 3mm, for telecommunication use	10%	-	-”;

(xxxv) against S.No.304, for the entry in column (4), the entry “5%” shall be substituted;

(xxxvi) against S.No.305, for the entry in column (4), the entry “5%” shall be substituted;

(xxxvii) against S.No.306, for the entry in column (4), the entry “10%” shall be substituted;

(xxxviii) against S.No.307, for the entry in column (4), the entry “10%” shall be substituted;

(xxxix) against S.No.308, for the entry in column (4), the entry “10%” shall be substituted;

(xl) against S.No.313, for the entry in column (4), the entry “5%” shall be substituted;

(xli) against S.No.314, for the entry in column (4), the entry “10%” shall be substituted;

(xlii) against S.No.317, for the entry in column (4), the entry “5%” shall be substituted;

(xliii) against S.No.324, for the entry in column (4), the entry “10%” shall be substituted;

(xliv) against S.No.325, for the entry in column (4), the entry “10%” shall be substituted;

(xlv) against S.No.327, for the entry in column (4), the entry “10%” shall be substituted;

(xlvi) against S.No.329, for the entry in column (4), the entry “10%” shall be substituted;

(xlvii) against S.No.330, for the entry in column (4), the entry “10%” shall be substituted;

(xlviii) against S.No.331, for the entry in column (4), the entry “10%” shall be substituted;

(xlix) against S.No.332, for the entry in column (4), the entry “10%” shall be substituted;

(l) against S.No.333, for the entry in column (4), the entry “10%” shall be substituted;

(li) against S.No.335, for the entry in column (4), the entry “10%” shall be substituted;

(lii) against S.No.337, for the entry in column (4), the entry “10%” shall be substituted;

(liii) against S.No.339, for the entry in column (4), the entry “10%” shall be substituted;

(liv) against S.No.340, for the entry in column (4), the entry “10%” shall be substituted;

(lv) against S.No.341, for the entry in column (4), the entry “10%” shall be substituted;

(lvi) S.No.375 and the entries relating thereto shall be omitted;

(lvii) against S.No.380, for the entry in column (4), the entry “10%” shall be substituted;

(lviii) against S.No.381, for the entry in column (4), the entry “10%” shall be substituted;

(lix) S. No. 383 and the entries relating thereto shall be omitted;

(lx) S. No. 384 and the entries relating thereto shall be omitted;

(lxi) S.No.386 and the entries relating thereto shall be omitted;

(lxii) for S.No.399 and the entries relating thereto, the following shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“399.	9801	Goods required for-
		(i) fertiliser projects;	5%	16%	-
		(ii) coal mining projects;	5%	16%	-
		(iii) captive power plants of 5 MW or more;	20%	16%	-
		(iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation);	5%	16%	-
		(v) barge mounted power plants;	5%	Nil	-
		(vi) power transmission, sub-transmission or distribution projects;	10%	16%	-
		(vii) other industrial plants or projects	20%	16%	-”;

(lxiii) against S.No.418, for the entry in column (4), the entry “10%”shall be substituted;

(lxiv) S. No. 431 and the entries relating thereto shall be omitted;

(lxv) for S.No.432 and the entries relating thereto, the following shall be substituted, namely:

(1)	(2)	(3)	(4)	(5)	(6)
“432.	90 or any other Chapter	(A) The following goods for physically disabled persons, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; (vi) Artificial limbs	5%	-	-
		(B) Parts of goods at (A) above	5%	-	-”;

(lxvi) after S.No.437 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“438.	75, 85, 90	Nickel and articles of nickel	5%	-	-
439.	85 or any other Chapter	Goods specified in List 47	5%	-	47 or 48 or 49, and 93
440.	9028 30	Electricity meter	15%	-	-
441.	9801	All goods	10%	16%	94 ”;

(III) in the ANNEXURE,-

(A) after Condition No. 92 and the entries relating thereto, the following shall be inserted, namely:-

Condition No.	Conditions
“ 93.	If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies.
94.	If the importer, at the time of importation, where the goods are imported for,– (i) initial setting up of a unit, furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the value of the investment to be made, in fixed assets in plant and machinery (excluding land and building) in the said unit, within a period of two years from the date of first import under this exemption, shall not be less than rupees five crore and in the event of failure to comply with this condition, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation; (ii) substantial expansion of an existing unit, proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the value of the investment made, in fixed assets in plant and machinery (excluding land and building) in the said unit, is more than rupees five crore at the time of first import under this exemption.”;

(B) in the Lists,-

(i) in List 3,-

(a) for item (58), the following item shall be substituted, namely:-

“(58) Micronised progesterone”;

(b) after item (104), the following items shall be inserted, namely:-

“(105) Infliximab

(106) Drotrecogin alfa (activated)

(107) Eptacog alfa activated recombinant coagulation factor VIIa

(108) Muromonab CD3

(109) Japanese encephalitis vaccine

(110) Interluekin-2

(111) Valgancyclovir

(112) Low molecular weight heparin”;

(ii) in List 37,-

(a) for item (92), the following item shall be substituted, namely:-

(92) Helical/Spiral C.T. Scanner with or without Laser Camera;

(b) after item (98), the following items shall be inserted, namely:-

(99) Positron emission tomography (PET)

(100) PET-CT combined

(Corrected vide CORRIGENDUM DATE 13/12/2004)

(101) Medical cyclotron

(102) Urine chemistry analyzer

(103) Radio frequency lesion generator (Neurogenerator) for stereotactic brain lesioning for functional neurosurgery

(104) Teletherapy (Radiotherapy) simulator machine

(105) Automated PCR analyzer system for detection and monitoring of HIV viral load (PCR Kits)

(106) Flow cytometer hematology analyzer for CD4 count

(107) I. V. Line Filters

(108) Multi-slice/EBT CT scan

(109) Leucocyte and platelets depletion filters for thalassaemia patients

(110) Rapid diagnostic kit for detecting infection with malarial parasite

(111) Linear accelerator”;

(iii) in List 38, after item (36), the following items shall be inserted, namely:-

“(37) Ultrasonic bi-microscope

(38) Confocal microscope

(39) AB scan

(40) Corneal topographic machine

(41) Perimeter automated

(42) Non contact tonometer

(43) Nerve fibre layer analyzer

(44) Fundus fluorescein angiography machine (digital with videography)

(45) Optical coherence tomography machine

(46) Photo dynamic therapy-laser

(47) Transpupillary thermo therapy laser”;

(iv) after List 46 and the entries relating thereto, the following shall be inserted, namely:-

“List 47 ( See S.No.439 of the Table)

1. Scramblers

2. Descramblers

3. Encoders

4. Decoders

5. Jammers

6. Network firewalls

7. Network sniffers, scanners and monitoring systems

8. Probes for data monitoring

9. SMS and MMS monitoring systems”.

2. This notification shall come into force on the 9th day of January, 2004.

[F.No.349/1/2004-TRU]

(G.S.Karki)
Under Secretary to the Government of India

Note:- The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002,and was last amended by notification No.3/2004-Customs, dated the 7th January, 2004 [G.S.R. 15 (E), dated the 7th January, 2004].

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