CUS NTF NO. 11/2006 DATE 01/03/2006
Seeks to amend notification No. 21/2002-customs dated 1.3.2002 so as to prescribe effective rates of duty on specified goods ( Exemption Notification) 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, on 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 which was published in the Gazette of India, Extraordinary, vide number G.S.R.118 (E), dated the 1st March, 2002, namely:-
In the said notification, -
(I) in the preamble,
(i) for the word and figure section 3, the words, brackets and figures sub-section (1) of section 3 shall be substituted;
(ii) in the proviso, for clause (b), the following clause shall be substituted, namely:-
(b) the goods specified against serial No. 252A of the said Table on or after the 1st day of May, 2007;;
(iii) in the proviso, clause (d) shall be omitted;
(II) in the Table,-
(i) S. No. 13 and the entries relating thereto shall be omitted;
(ii) for S.No. 30, and the entries relating thereto, the following shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|
| 30. | 15 | (A) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids, and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 12.5% | 5 |
| (B) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, for the manufacture of soaps, industrial fatty acids, and fatty alcohol | 20% | 5 |
| (C) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515 | 65% | - |
(iii) S. No. 42 and the entries relating thereto shall be omitted;
(iv) S.No. 57 and the entries relating thereto shall be omitted;
(v) S.No. 64 and the entries relating thereto shall be omitted;
(vi) against S.No. 65, for the entry in column (4), the entry 7.5% shall be substituted;
(vii) against S.No. 66, for the entry in column (4), the entry 7.5% shall be substituted;
(viii) against S.No. 74, for the entry in column (4), the entry 5% shall be substituted;
(ix) for S.No. 80, and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 80. | 28, 29 or 30 | The following goods, namely: - |
| (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 | 5% | - | - |
| (B) Bulk drugs used in the manufacture of drugs or medicines at (A) above | 5% | - | 5 |
(x) against S.No. 119, for the entry in column (4), the entry 12.5% shall be substituted
(xi) against S.No. 123, for the entry in column (4), the entry 12.5% shall be substituted;
(xii) against S.No. 125, for the entry in column (4), the entry 12.5% shall be substituted;
(xiii) against S.No. 126, for the entry in column (4), the entry 12.5% shall be substituted;
(xiv) against S.No. 127, for the entry in column (4), the entry 12.5% shall be substituted;
(xv) against S.No. 128, for the entry in column (4), the entry 12.5% shall be substituted;
(xvi) against S.No. 135, for the entry in column (4), the entry 12.5% shall be substituted;
(xvii) S. No. 143 and the entries relating thereto shall be omitted;
(xviii) S. No. 147 and the entries relating thereto shall be omitted;
(xix) S.No. 169 and the entries relating thereto shall be omitted;
(xx) S.No. 170A and the entries relating thereto shall be omitted;
(xxi) against S.No.172, for the entry in column (4), the entry 12.5% shall be substituted;
(xxii) for S.No. 200 and the entries relating thereto, the following shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 200. | 7204 | Melting scrap of iron or steel | 5% | - | -; |
(xxiii) against S.No. 207, for the entry in column (4), the entry 7.5% shall be substituted;
(xxiv) against S.No. 212A, for the entry in column (4), the entry 12.5% shall be substituted;
(xxv) S. No. 220 and the entries relating thereto shall be omitted;
(xxvi) against S.No. 223, for the entry in column (4), the entry 12.5% shall be substituted;
(xxvii) against S.No. 250, in column (3), item (3) and the corresponding entries in columns (4) to (6) shall be omitted;
(xxviii) against S.No. 251, in column (3), item (3) and the corresponding entries in columns (4) to (6) shall be omitted;
(xxix) against S.No. 252, in column (3), item (2) and the corresponding entries in columns (4) to (6) shall be omitted;
(xxx) S. No. 255 and the entries relating thereto shall be omitted;
(xxxi) against S.No. 260, for the entry in column (4), the entry 12.5% shall be substituted;
(xxxii) against S.No. 261, for the entry in column (4), the entry 12.5% shall be substituted;
(xxxiii) S. No. 292 and the entries relating thereto shall be omitted;
(xxxiv) against S.No. 344, in column (4), for the entry relating to item (1) of column (3), the entry 12.5% shall be substituted;
(xxxv) against S.No. 344A, for the entry in column (4), the entry 12.5% shall be substituted;
(xxxvi) against S.No. 345, in column (4) for the entry relating to item (1) of column (3), the entry 12.5% shall be substituted;
(xxxvii) for S.No. 360 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 360. | 90 or any other Chapter | Parts for the manufacture of hearing aids including deaf aids | Nil | - | - |
(xxxviii) against S.No. 361, for the entry in column (4), the entry 12.5% shall be substituted;
(xxxix) S. No. 408 and the entries relating thereto shall be omitted;
(xl) against S.No. 419, for the entry in column (4), the entry 2% shall be substituted;
(xli) against S.No. 426B, in column (3), item (4) and the corresponding entries in columns (4) to (6) shall be omitted;
(xlii) against S.No. 438, for the entry in column (2), the entry 75 shall be substituted;
(xliii) S. No. 442 and the entries relating thereto shall be omitted;
(xliv) against S. No. 443, for the entry in column (3), the entry All goods shall be substituted;
(xlv) for S.No. 448 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 448. | 25, 28, 38 or 39 | The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- |
(A)
(1) Aluminous cement
(2) Silicon metal (99%)
(3) Micro/fumed silica
(4) Brown fused alumina
(5) Sintered/tabular alumina
(6) Fused zirconia
(7) Sodium hexameta phosphate
(8) Silicon carbide
(9) Boron carbide
(10) Reactive alumina
(11) Fused silica; and
| 7.5% | - | 5 |
(B) Phenolic Resin
| 10% | - | 5; |
(xlvi) against S.No. 456, for the entry in column (4), the entry 7.5% shall be substituted;
(xlvii) against S.No. 457, for the entry in column (4), the entry 7.5% shall be substituted;
(xlviii) against S.No. 459, for the entry in column (4), the entry 7.5% shall be substituted;
(xlix) against S.No. 460, for the entry in column (4), the entry 7.5% shall be substituted;
(l) against S.No. 461, for the entry in column (4), the entry 7.5% shall be substituted;
(li) against S.No. 464, for the entry in column (4), the entry Nil shall be substituted;
(lii) against S.No. 472, for the entry in column (4), the entry 2% shall be substituted;
(liii) against S.No. 474, for the entry in column (4), the entry 2% shall be substituted;
(liv) against S.No. 475, for the entry in column (4), the entry 2% shall be substituted;
(lv) against S.No. 477, for the entry in column (4), the entry 5% shall be substituted;
(lvi) against S.No. 478, for the entry in column (4), the entry 5% shall be substituted;
(lvii) against S.No. 479, for the entry in column (4), the entry 5% shall be substituted;
(lviii) against S.No. 480, for the entry in column (4), the entry 5% shall be substituted;
(lix) against S.No. 489, for the entry in column (4), the entry 7.5% shall be substituted;
(lx) for S.No. 490 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 490. | 2901, 2902, 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904 | All goods | 5% | - | -; |
(lxi) against for S.No. 493, for the entry in column (4), the entry 7.5% shall be substituted;
(lxii) against for S.No. 494, for the entry in column (4), the entry 5% shall be substituted
(lxiii) against S.No. 495, for the entry in column (4), the entry 7.5% shall be substituted;
(lxiv) against S.No. 497, for the entry in column (4), the entry 7.5% shall be substituted;
(lxv) against S. No. 499, for the entry in columns (3), the entry All goods shall be substituted;
(lxvi) after S.No. 510, and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| 511. | 0302 or 0303 | Atlantic salmon | 10% | - | - |
| 512 | 1516 10 | All goods | 30% | - | - |
| 513. | 1516 20 | All goods | 80% | _ | _ |
| 514. | 1517 or 1518 | All goods of edible grade | 80% | - | - |
| 515. | 1517 or 1518 | All goods other than edible grade | 30% | - | - |
| 516. | 1520 00 00 | Crude glycerin | 12.5% | - | - |
| 517. | 25 (except 2515, 2516, 2523, 2524) | All goods | 5% | - | - |
| 518. | 2601 to 2617 | All goods | 2% | - | - |
| 519. | 2711 12 00, 2711 13 00, 2711 21 00 | All goods | 5% | - | - |
| 520. | 2713 | Petroleum coke | 5% | - | - |
| 521. | 2804 61 00, 2804 69 00 | Metallurgical grade Silicon | 10% | - | - |
| 522. | 2810 | Borax or Boric Acid | 10% | - | - |
| 523. | 2903 22 00 | Trichloroethylene | 10% | - | - |
| 524. | 2903 11 10, 2903 12 00 or 2903 13 00 | Chloromethanes | 10% | - | - |
| 525. | 2905 11 00 | Methanol | 10% | - | - |
| 526. | 2905 31 | Mono ethylene glycol (MEG) | 10% | - | - |
| 527. | 2915 32 00 | Vinyl Acetate | 10% | - | - |
| 528. | 2917 36 | Pure terephthalic acid (PTA) | 10% | - | - |
| 529. | 2917 37 | Dimethyl terephthalate (DMT) | 10% | - | - |
| 530. | 2933 | 2-Vinyl Pyridine | 10% | - | - |
| 531. | 2933 71 00 | Caprolactam | 10% | - | - |
| 532. | 3104 20 00 | Potassium chloride | 10% | - | - |
| 533. | 4002 31 00 | All goods | 10% | - | - |
| 534. | 5401 to 5406 | All goods | 10% | - | - |
| 535. | 5501 to 5511 | All goods | 10% | - | - |
| 536. | 7001 00 10 | All goods | 5% | - | - |
| 537. | 8422 30 00, 8422 40 00 or 8422 90 90 | All goods | 5% | - | - |
| 538. | 85 | Integrated decoder receiver, also known as set top box | Nil | - | - |
| 539. | 8519 99 40, 8520 90 90 or 8521 90 90 | MP3 Player or MPEG4 Player | 5% | - | - |
| 540. | 9608 | Parts of writing instruments | 5% | - | -; |
(III) in the Annexure,-
(A) in Conditions,-
(a) Condition No. 3 and the entries relating thereto shall be omitted;
(b) Condition No. 55 and the entries relating thereto shall be omitted;
(c) Condition No. 65 and the entries relating thereto shall be omitted;
(d) Condition No. 95 and the entries relating thereto shall be omitted;
(B) in List 3, after item (112) and the entries relating thereto, the following shall be inserted, namely:-
113. Didanosine;
114. Efavirenz;
115. Indinavir;
116. Nelfinavir;
117. Nevirapine;
118. Stavudine;
119. Abacavir Sulphate;
120. Lopinavir;
121. Tenofovir Disoproxil;
122. Emtricitabine;
123. Azathioprine ;
124. Antinomycin D;
125. Cisplatin;
126. Cytosine Arabinoside (Cytarabine);
127. Danazol;
128. Doxorubicin;
129. Etoposide;
130. Flutamide;
131. Ondansetron;;
132. Paclitaxel;
133. Tamoxifen Citrate;
134. Vinblastine Sulphate;
135. Vincristine;
136. Eurocollins Solution;
137. Everolinus tablets/dispersible tablets;
138. Poractant alfa;
139. Exemestane;
140. Recombinant Human Interferon beta 1-a;
141. Troponin-I whole blood test kit;
142. Blower/mister kit for beating heart surgery;
143. Fluoro Enzyme Immunoassay Diagnostic kits.;
(ii) List 33 and 49 shall be omitted;
[F.No.334/3/2006-TRU](S. Bajaj)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002, and was last amended by notification
No.88/2005-Customs, dated the 30th September, 2005, which was published in the Gazette of India, Extraordinary vide number G.S.R.619 (E), dated the 30th September, 2005.
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