CUS NTF NO. 05/2014 DATE 17/02/2014
Amendments in the 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. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185(E), dated the 17th March, 2012, namely:-
In the said notification,-
(A) in the Table,-
(i) after serial number 16 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
16A |
0511 99 99 |
Human Embryo |
Nil |
- |
1A; |
(ii) against serial number 27, in column (2), for the word and figures or 0808 20 00, the figures and word 0808 30 00 or 0808 40 00 shall be substituted;
(iii) against serial number 51, for the entries occurring in column (4) against clauses (A), (B) and (C) of item I of column (3), the entry 7.5% shall respectively be substituted;
(iv) after serial number 138 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
138A |
2711 11 00, 2711 21 00 |
Liquefied Natural Gas (LNG) imported for consumption in the C2-C3 Plant of M/s Oil and Natural Gas Corporation Limited located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit) for the purposes of authorised operations in the SEZ unit. |
Nil |
Nil |
8A |
|
138B |
2711 11 00, 2711 21 00 |
The remnant Liquefied Natural Gas (LNG) or Natural Gas (NG) cleared into the Domestic Tariff Area (DTA), after completion of the authorised operations carried out by the C2-C3 Plant of M/s Oil and Natural Gas Corporation Limited, located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit): Provided that no exemption shall be available if exemption has been claimed on the quantity of LNG/NG other than the quantity which has been consumed for the authorised operation in the SEZ unit. |
Nil |
Nil |
-; |
(v) against serial number 187, in column (2), the entries 3823 11 11, 3823 11 12 , 3823 11 19 shall be omitted;
(vi) after serial number 187 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
187A |
3823 11 11, 3823 11 12, 3823 11 19 |
All goods |
7.5% |
- |
-; |
(vii) against serial number 230, for the entry in column (4), the entry 7.5% shall be substituted;
(viii) after serial number 368 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
368A |
84 or any other Chapter |
Goods specified in List 16A required for construction of roads |
Nil |
- |
9; |
(ix) after serial number 394 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
394A |
84 |
The following goods to be imported by or on behalf of Bank Note Paper Mill India Private Limited (BNPMIPL) namely:-
(i) plant or machinery or equipment, related spares and consumables imported by or on behalf of BNPMIPL, for setting up of a Bank Note Paper Mill project to manufacture Cylinder Mould Vat Made Watermarked Banknote (CWBN) paper and other security paper at Mysore, Karnataka; and
(ii) Plant or machinery or equipment, related spares and consumables for online inspection of pulp. |
5% |
Nil |
-; |
(B) after the Table, in the proviso,-
(i) in clause (a), for the figures, letters and words 1st day of April, 2014, the figures, letters and words 1st day of October, 2014 shall be substituted;
(ii) after clause (i) and before the Explanation, the following clause shall be inserted, namely:-
(j) the goods specified against serial no. 394A of the said Table on or after the 1st day of January, 2015;
(C) in the ANNEXURE,
(i) after condition number 1, the following condition shall be inserted, namely:-
|
1A |
If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the human embryo shall not be used for commercial purpose; |
(ii) after condition number 8, the following condition shall be inserted, namely:-
|
8A |
If in respect of the LNG for which exemption is claimed,-
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and
(b) the importer produces a certificate from the jurisdictional Specified Officer of the SEZ unit certifying that the quantity of LNG for which exemption is being claimed has actually been consumed in terms of equivalent quantity by the SEZ unit for the purposes of authorised operations during the preceding month.; |
(iii) in condition number 93, in the second column relating to Conditions, for the words within a period of thirty six months, the words within a period of sixty months shall be substituted;
(iv) in List 16,-
(a) items number (1), (2),(6),(16) and (20) and entries relating thereto shall be omitted;
(b) for item number (21) and the entry relating thereto, the following item and entry shall be substituted, namely:-
(21) Tunnel Excavation and Lining Equipments;
(v) after List 16 and the entries relating thereto, the following List and entries shall be inserted, namely:-
List 16A (See S.No. 368A of the Table)
(1) Hot mix plant batch type with electronic controls and bag type filter arrangements more than 120 T/hour capacity,
(2) Electronic paver finisher (with sensor device) for laying bituminous pavement 7m size and above,
(3) Kerb laying machine,
(4) Mobile concrete pump placer of 90/120 cu m/hr capacity,
(5) Skid steer loaders,
(6) Drilling jumbos, Loaders, Excavators, Shortcrete machine and 3 stage crushers..
[F.No. 334/3/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: The principal notification No. 12/2012-Customs, dated the 17th March, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185(E), dated the 17th March, 2012 and last amended vide notification No. 04/2014-Customs, dated the 3rd February, 2014, published vide number G.S.R. 76 (E), dated the 3rd February, 2014.
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