Pulses except chickpeas (garbanzos) and lentils [old-Pulses]

[OLD 08025000]

08051000, 08055000, 08061000 or 0808 30 00 or 0808 40 00

[OLD 0808 20 00

Nil [old

7.5% [old 

10%

Nil [old

7.5% [old 

12.5%

Nil [old

7.5% [old 

20%

12.5%[ OLD 7.5%

[OLD -]

Nil

2.5%

[OLD -]

12.5%[ OLD7.5%

[OLD -]

Nil

2.5%

[OLD -]

12.5%[ OLD7.5%

[OLD -]

Nil

2.5%

[OLD -]

12.5%[ OLD7.5%

[OLD -]

2.5%

[OLD Nil]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

12.5%[ OLD7.5%

[OLD -]

2.5%

[OLD Nil]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

12.5%[ OLD7.5%

[OLD -]

2.5%

[OLD Nil]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

12.5%[ OLD7.5%

[OLD -]

2.5%

[OLD Nil]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

20%[ OLD15%

[OLD -]

10%[OLD 7.5%]

20%[ OLD15%

[OLD -]

10% [OLD 7.5%]

7.5%

[old 12.50%

40%

[ old 25%

[OLD15%

 10%

40%

[ old 25%

[OLD15%

10%

40%

[ old 25%

[OLD15%

10%

5%

[old 7.5%

De-oiled soya extract

Groundnut oil cake/oil cake meal

Sunflower oil cake/oil cake meal

Canola oil cake /oil cake meal

Mustard oil cake/oil cake meal

8%

(OLD 6%)

[OLD 4%]

[OLD 2%]

2.5% [old 

2%

2.5% [old2%

[OLD Nil]

2%

[OLD 1%]

5%

[old2.5% [old -

Nil

Liquefied natural gas (LNG) and natural gas when imported by an importer (OLDGail NTPC JV or Petronet LNG Ltd.) for supply to a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy, for generation of electrical energy:

Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003)”.

[OLD]

145. 

28 (except 2823 00 10)

2% [old 2.5%

Nil [old 

5%

2905 43 00, 2905 44 00, 3301, 3501, 3502, 3503, 3504, 3505, 3809 10 00,

[omitted 3823 11 11, 3823 11 12, 3823 11 19

[OLD 29054300, 29054400, 3301,3501, 3502,3503, 3504,3505, 38091000, 382311, 38231200, 38231300, 3823 19 00, 382460,]

1%

[OLD-]

1%

[OLD-]

1%

[OLD-]

1%

[OLD -]

1%

[OLD-]

1%

[OLD-]

1%

[OLD-]

1%

[OLD-]

(a) Electric parts and wire rolls for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp

[ old (a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;]
(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;
(c) Wax items for candle holder / votive / cup;
(d) Chemicals / lacquer required for improved finish of export product ;
(e) Motifs for attachment on export product;
(f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware ;
(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;
(h) Wood polish materials ; and
(i) Poly films used for shrink wrapping and cling - wrapping of artwares
(j) Wooden biscuit (splings-joining accessory for wooder board);
(k) Decorative paper for lamp shade;
(l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;
(m) Prints for photo frames
(n) Animal hair materials for brushes;
(o) Copper adhesive tape 1/2" or less;
(p) adhesive copper foil1/8" to 1;
(q) Patina and patina bronze;
(r) Analog clock movement;
(s) Hardware brass and metal fittings for furniture;
(t) Handles/blades for cutlery;
(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;
(v) Air and electric operated screw driver with hose and couplings;
(w) Tool bits, for motorizer and screw driver;
(x) Glue applicator;
(y) Moisture measuring tools;
(z) Air operated guns and tools for inserting fasteners for brads, flexipoints, pins, staples, nails and hinges;
(za) Power operated mitre saw;

7.5%

[OLD

15%

7.5%

[OLD 5%]

Nil

7.5%

[OLD 5%]

7.5%

[OLD 5%]

7.5%

[OLD 5%]

7.5%

[OLD 5%]

Nil [old 

5%

25% or Rs.30/- per kg, whichever is lower

[ old 20% or Rs.30/- per kg, whichever is lower[Old 20% or Rs. 20/- per kg, whichever is lower]

(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;

(B) All goods, imported for use in, or supply to, a unit for manufacture of news print.

Nil

Nil

-

Nil

25A

25A

10%

[ old 15%

[OLD 5%]

(a) Fasteners including buttons and snap fasteners, zip fastereners including zippers in roll, sliders/pullers and end stoppers;
(b)Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays
(i) Fusible and non-fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord stopper
(s) Toggles
(t) Polywadding materials
(u)Stud;
(v) Elastic cloth and elastic band;
(w)Quilted wadding materials;
(x)Beads for embroidery
(y)sample fabric of total length upto 1000 [old 500] metre imported during one financial year;

(z) printed bags
(za) Knitted ribs;
(zb) anti-theft devices like labels, tags and sensors.

(zc) bobbin elastic;

(zd) textile flowers;

(ze) water soluble lining, poly pouch, high density sticker, heat transfer sticker;

(zf) anglets on draw strings-hooded jacket;

(zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra;

(zh) hook and bar, extra button covers-plain, ribbons, waist bands, shooter pin, O Ring, thermo strips and metal clip;

(zi) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring & slider and rings.”

(a) Zipper, fastener and slider ;
(b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and edgeband tape;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto 500 Meters imported during one financial year

(k) Embroidery threads

(l) Sewing threads

(m) Poly wadding materials

(n) Quilted wadding materials

(o) Printed bags

(p) Fusible embroidery motifs or prints
(q) Anti-theft devices like labels, tags and sensors
(r) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings

10%

[OLD 20%]

10%

[OLD 20%]

Nil [old

2%

2.5% [old

2%

8%

(OLD 6%)

[OLD 4%]

[OLD 2%]

10%

[Old 8%]

[OLD 6%]

[OLD 4%]

 Nil

Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage

Explanation.- For the purposes of this entry, “gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place.

10%

[OLD 4%]

8%

[OLD6%]

[OLD4%]

Nil

10%

[OLD 8%]

[OLD 6%]

[OLD 4%]

2.5%

[OLD Nil]

2.5%

[OLD Nil]

7206, 7207, 7213, 7214, 7215, 7216, 7217, 7219, 7220, 7221, 7222, 7223, 7225 (except 7225 11 00, 7225 3090, 7225 4019, 7225 50 or 7225 9900), 7226 (except 7226 11 00), 7227 or 7228

[ old 7208, 7209, 7210, 7211, 7212, 7219, 7220, 7225 3090, 7225 4019 7225 50 or 7225 9900

[old 7208, 7209, 7210,7211,7212,7225 30 90, 7225 40 19, 7225 50 or 7225 99 00

[OLD 7208, 7209, 7210, 7211, or 7212]

2.5%

[OLD Nil]

(b) The following goods for manufacture of catalytic convertors and their parts, namely:-
(i) Palladium
(ii) Platinum
(iii) Rhodium
(iv) Raw Substrate (ceramic)
(v) Washcoated Substrate (ceramic)
(vi) Raw Substrate (metal)
(vii) Washcoated Substrate (metal)
(viii) Noble Metal Solution
(ix) Noble Metal Compounds.

(x) Stainless Steel wire cloth stripe (falling under CTH 7314 14 10)

(xi) Wash Coat (falling under CTH 3824 90 90)

-

 Nil

-

-

-

-

10%

[OLD 5%]

The following goods, namely:-
(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, -
(i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or
(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or
(iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology;
(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.

(3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology

2.5% [old

5%

Digital Still Image Video Cameras

[ old - Digital Still Image Video Cameras capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence, using the maximum storage (including the expanded) capacity.]

Parts and components of Digital Still Image Video Cameras

[ old - Parts and components of Digital Still Image video Cameras capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence, using the maximum storage (including the expanded) capacity.]

LCD (Liquid crystal display), LED (Light Emitting Diode) or OLED (Organic LED) TV panels,

[old -LCD  (Liquid crystal display) and LED (Light Emitting Diode) TV Panels [old of  19 inches [OLD 20 inches] and above

The following goods for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8529, namely:-
(i) Open cell (15.6" and above);
(ii) Plate diffuser;
(iii) Film diffuser;
(iv) Reflector sheet;
(v) Film, top;
(vi) Film, middle;
(vii) Film, bottom;
(viii) BAR, LED;
(ix) Cushion /Gasket;
(x) Bezzal;
(xi) Back cover sheet

(xii) Black Light Unit Module

(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both”;

[OLD (a) with FOB value more than US$ 40000 and with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles;]

100%

[OLD 75%]

NIL

[OLD -]

Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-

(3) Motor cycles with engine capacity of 800 cc or more.

Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit

[ old Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India]

2.5% [old 

5%

Raw materials and parts, for use in the manufacture of goods falling under heading 8901,8902,8904,8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52 of 1962)

Explanation.- Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015.;

Nil

[old 5%

Nil

[old -

Goods required for the expansion of any existing Mega Power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power.

Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage -V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012

Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No. 507

The following goods, namely:-
(a) Nylon gut
(b) PU or nylon grip sheets for hockey sticks
(c) Butyl bladders for inflatable balls
(d) Willow clefts, ashwood or beechwood
(e) Cork bottoms

(f) PVC / Synthetic Rubber bladder for inflatable balls
[OLD (f) Synthetic rubber bladder]
(g) Manau cane
(h) Table tennis rubber
(i) Table tennis bat handles
(j) Table tennis blade

(k) TPU /PU leather cloth or TPU / PU laminated with cotton, for inflatable balls
[OLD (k) PU Leather Cloth/PU Laminated with cotton for inflatable balls;]
(l) Extra tec (cricket bat facing tape);
(m) Resin hardener TTP-33S and release paper for composite hockey sticks;
(n) Table tennis glue;
(o) Evazote foam for protective equipments e.g. leg guards, thigh guards;
(p) plywood for carrom board

(q) PVC leather cloth for inflatable balls or sports gloves

(r) Latex foam for shin guard or goal keeper gloves or other sports gloves

(s) PEVA / EVA foil for shin guard or sports gloves

(t) Stitching thread for inflatable balls or sports gloves

(u) Printing ink for inflatable balls or sports gloves”.

If,-

(a)the goods are imported by-

(i)the Ministry of Surface Transport, or

(ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory; or

(iii)a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory;

(b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation:

Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject to the condition that the concerned Ministry, Authority, Department or Corporation referred to in condition (a) above certifies that said goods in the project, for which duty free import was allowed, are no longer required for the project.

(c) omitted

[old in case of goods of serial no.12 and 13 of List 16, the importer, at the time of importation of such goods, also produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Surface Transport (Roads Wing), or an officer not below the rank of Chief Engineer of the National Highways Authority of India, to the effect that the imported goods are required for construction of roads in India.

If,-

(a) the goods are imported by an individual for personal use; (b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are life saving drugs or medicines; and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.

Certificate No.............. of .............. (year)

Certified that the drug / medicine......................(name of the drug / medicine) being imported by ..................................... is a life saving drug / medicine and exemption from the payment of customs duty is recommended.

This certificate shall be valid for one or more imports within the period of one year from the date of its issue.
 

[ old Form

Certficate No....………. of …...…….. (year)

Certified that the drug / medicine………………….(name of the drug / medicine) being imported by ………………................... is a life saving drug / medicine and exemption from the payment of customs duty is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.]
 

If,

(a) the goods are imported,

(i) by a manufacturer of textile garments or leather garments; or

(ii) by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments,

for use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports

[old Apparel Export Promotion Council or Council for Leather Exports], or as the case may be, Handloom Export Promotion Council: and

(aa) the entitlement certificate issued by respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchantexporter in case the goods are exported by a merchant exporter.

(b) the total value of goods imported shall not exceed 5 percent of the FOB value of textile garments (other than handloom garments) or 3 percent of the FOB value of leather garments

[ old 3 percent of the FOB value of textile garments (other than handloom garments) or leather garments, as the case may be,] or 5 percent of the FOB Value of handloom garments exported during the preceding financial year; however, the value of lining and inter-lining materials imported shall not exceed 2 percent of the said FOB value.

(c) the importer produces a certificate from the Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports [old 

Apparel Export Promotion Council or Council for Leather Exports], as the case may be, or Handloom Export Promotion Council, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;

(d) the importer produces a certificate from Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports

[old Apparel Export Promotion Council or Council for Leather Exports], as the case may be, or Handloom Export Promotion Council, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and

(e) there is a doubt as to the usability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use;

If,-

(a) The importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of the importation; and

(b) The importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used.”

If,-

1. (a) the duty is paid in convertible foreign currency;

(b) the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram and the quantity of silver under Sr. No. 322 does not exceed ten kilograms per eligible passenger; and

[OLD (b) the quantity of import does not exceed ten kilograms of gold and one hundred kilograms of silver per eligible passenger; and]

2. the gold or silver is,-

(a) carried by the eligible passenger at the time of his arrival in India, or

(b) imported by him within fifteen days of his arrival in India, or

(c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;

provided such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.

Explanation.- For the purposes of this notification, “eligible passenger” means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits.
 

If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Electrical)

[old Director (Rolling Stock, Electrical and Signaling)] or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that –

(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd.

for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and

(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.

If,-

(a) the goods are imported by the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the “licensee”) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1 st of April, 1999 and granted by the Government of India or any State Government on nomination basis;

(b) where the importer is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licences referred to in that clause, and

(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that clause and containing the name of such sub-contractor,

(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee, as the case may be,

(iii)an undertaking from such licensee or lessee, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee, as the case may be, and

(iv)a certificate, in the case of a petroleum exploration license or mining lease, as the case may be, issued or renewed after the 1st of April, 1999, by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be:

(d) where the goods so imported by the licensee or a sub-contractor of the licensee are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the licensee or another licensee or a sub-contractor of such licensee (hereinafter referred to as the “transferee”) and that the said goods are required for petroleum operations to be undertaken under petroleum exploration or mining leases referred to in clause (a);

(ii) undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the licensee or by the licensee of the transferee, where such transferee is a sub-contractor;

(iii) a certificate, in the case of a petroleum exploration license or mining lease, as the case may be, issued or renewed after the 1st of April, 1999, by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be: Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.”

Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.
 

If,-

(a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and

(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Assistant Commissioner of Customs, as the case may be,
from a duly authorized officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.

If,-

(a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India;

(b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause, and

(ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by such Foreign Company or Companies;

(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause and containing, the name of such sub-contractor,

(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor,

(iii) an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be, and

(iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:

(d) where the goods so imported by the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the contractor or another contractor or a sub- contractor of such contractor (hereinafter referred to as the “transferee”) and that the said goods are required for petroleum operations to be undertaken under a contract referred to in clause (a);

(ii) undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the contractor or by the contractor of the transferee, where such transferee is a sub-contractor;

(iii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be:

Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.”;

[OLD Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.]

If,-
(a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy as the case may be;

(b)where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for such petroleum operations or coal bed methane operations, as the case may goods are required for such petroleum operations or coal bed methane operations, as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy,  or the Marginal Field Policy as the case may be; and

(ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the Foreign Company or Companies;

(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations or coal bed methane operations, as the case may be, referred to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, or the Marginal Field Policy as the case may be ,and containing the name of such sub-contractor,

(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor,

(iii)an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be; and

(iv)a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company r Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:

(d) where the goods so imported by the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the contractor or another contractor or a sub- contractor of such contractor (hereinafter referred to as the “transferee”) and that the said goods are required for such petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in clause (a);

(ii) undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the contractor or by the contractor of the transferee, where such transferee is a sub-contractor;

(iii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be:

Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.”

[OLD Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.]