GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 17th March, 2012
Notification No. 21 /2012- Customs
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) and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue),
No. 20/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 1st March, 2006, and
No. 29/2010-Customs, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, 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 (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the Table aforesaid:
Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the 1st day of May, 2012, the exemption contained herein shall apply if the importer, declares,-
- the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and
- his value added tax registration number in that State.
|
S. No |
Chapter, heading, sub-heading or tariff item of the First Schedule |
Description of goods |
Standard rate |
| (1) | (2) |
(3) | (4) |
| 1 | Any Chapter |
All goods which are exempt from the whole of the duty of customs leviable thereon or in case of which “Free” or “Nil” rates of duty of customs are specified in column (4) under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason |
Nil |
| 2 | Any Chapter |
All pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article |
Nil |
| 3 | Any Chapter |
Goods specified against S. No. 351 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 4 | Any Chapter |
Goods specified in item (B) against S. No. 386 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified in item (B) against S. No. 386 of the Table annexed to the said notification No.12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 5 | Any Chapter |
Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012:
Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013 |
Nil |
| 6 | Any Chapter |
Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March 2012 |
Nil |
| 7 | Any Chapter |
Goods specified against S. No. 439 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 8 | Any Chapter |
Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any specified against S. No. 440 of the table annexed to the said notification No. 12/2012-Customs, the dated 17th March.2012 |
Nil |
| 9 | Any Chapter |
Goods specified against S. No 496 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 10 | Any Chapter |
All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated the 1st October, 2010 [G.S.R.805(E) dated the 1st October,2010]:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated the 1st October, 2010 |
Nil |
| 11 | Any Chapter |
Aid and implements used by handicapped persons |
Nil |
| 12 | Any Chapter |
All goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) |
Nil |
| 13 | Any Chapter |
Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives |
Nil |
| 14 | Any Chapter |
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a solar thermal power generation project or facility |
Nil |
| 15 | 2, 3, 0407, 5 |
Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair |
Nil |
| 16 | 401 | Fresh milk and pasteurized milk |
Nil |
| 17 | 0403, 0406 10 00 |
Curd, Lassi, butter milk and separated milk |
Nil |
| 18 | 511 | Semen including frozen semen |
Nil |
| 19 | 0602, 0603 |
Fresh plants, saplings and fresh flowers |
Nil |
| 20 | 7, 8 | Fresh vegetables and fruits |
Nil |
| 21 | 0703 20 00, 0910 10 |
Garlic and ginger | Nil |
| 22 | 0713, 1001, 1006 |
Paddy, rice, wheat and pulses | Nil |
| 23 | 801 | Coconut in shell and separated kernel of coconut |
Nil |
| 24 | 080119 10 |
Tender green coconut | Nil |
| 25 | 10 | Coarse grains other than paddy, rice and wheat |
Nil |
| 26 | 1101 00 00, 1102 00 00 |
Flour Atta, Maida, Besan and Suji | Nil |
| 27 | 1209 | All seeds other than oil seeds |
Nil |
| 28 | 1301 90 99 |
Lac | Nil |
| 29 | 1404 90 40 |
Betel leaves | Nil |
| 30 | 1507 to 1515 |
Edible grade vegetable oils and their edible grade fractions |
Nil |
| 31 | 1701 13 10, 1701 14 10 |
Gur and Jaggeri | Nil |
| 32 | 1905 | Bread (branded and unbranded) |
Nil |
| 33 | 2106 90 99 |
Papad and Vadi | Nil |
| 34 | 2201 90 90, 2202 90 90 |
Water other than-
(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
(ii) water sold in sealed container | Nil |
| 35 | 23 | Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake |
Nil |
| 36 | 25 01 0010 |
Common salt (Processed or un-processed) |
Nil |
| 37 | 26 | Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash |
Nil |
| 38 | 2613 10 00 |
All goods | Nil |
| 39 | 2616 | Gold concentrate |
Nil |
| 40 | 26 | Gold ores and concentrates for use in the manufacture of gold:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under S.No. 116 of the notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 41 | 27 | Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels |
Nil |
| 42 | 27 | Compressed natural gas for use in the transport sector. |
Nil |
| 43 | 27 | Items covered under Public distribution system, (except kerosene) |
Nil |
| 44 | 2707 | Carbon black feed stock |
Nil |
| 45 | 27 or 4402 |
Charcoal | Nil |
| 46 | 30 | Patent and proprietary medicines |
Nil |
| 47 | 3002 90 10, 3002 10 |
Human blood and blood plasma | Nil |
| 48 | 31 or any other Chapter
| Fertilizers and all inputs and raw materials for manufacture of fertilizers |
Nil |
| 49 | 3101 | Organic manure |
Nil |
| 50 | 33 | Kumkum, bindi alta and sindur |
Nil |
| 51 | 3906 90 90 |
Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 52 | 3915 | Plastic waste |
Nil |
| 53 | 3926 40 11, 3926 40 19, 7018 10 00 |
All bangles except those made of precious metals |
Nil |
| 54 | 4014 10, 3006 60 |
Condoms and contraceptives | Nil |
| 55 | 4401 10 | Firewood except casurina and eucalyptus timber |
Nil |
| 56 | 4403 | All goods |
Nil |
| 57 | 4701 to 4706 |
All goods for manufacture of newsprint |
Nil |
| 58 | 4707 | Paper waste |
Nil |
| 59 | 4707 90 00 |
Wastepaper and paper scrap | Nil |
| 60 | 4801 | All goods |
Nil |
| 61 | 4810 | Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines |
Nil |
| 62 | 4901, 4902, 4903 or 4905 |
Books, periodicals and journals including maps, charts and globes |
Nil |
| 63 | 4911 | Religious pictures not for use as calendars |
Nil |
| 64 | 5001 00 00, 5002 |
Silk worm laying; cocoon and raw silk |
Nil |
| 65 | 5004, 5005, 5006 |
Cotton and silk yarn in hank and cone |
Nil |
| 66 | 5101 | Raw wool |
Nil |
| 67 | 55020010 |
Acetate rayon tow required for the manufacture of cigarette filter rod |
Nil |
| 68 | 5603 11 00 |
Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 69 | 54, 55,
5608 11 | Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds |
Nil |
| 70 | 61 (excluding 6117 90 00), 62 (excluding 6217 90)
| All goods | Nil |
| 71 | 63 | National flag |
Nil |
| 72 | 68 | Earthen pot |
Nil |
| 73 | 6815 | Slate and slate pencils. |
Nil |
| 74 | 6913 90 00 |
Idols made of clay | Nil |
| 75 | 6914 90 00 |
Clay lamps | Nil |
| 76 | 7001 00 10 |
Scrap glass or scrap glass bottles |
Nil |
| 77 | 71 (except 7113) | All goods other than Articles of jewellery |
Nil |
| 78 | 7113 | Articles of jewellery |
1% ad valorem |
| 79 | 72251100, 72261100 |
Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives |
Nil |
| 80 | 7404 00 29 |
Brass scrap | Nil |
| 81 | 8201 | Manually operated or animal driven agricultural implements, their spare parts, components and accessories |
Nil |
| 82 | 84 | Geothermal ground source heat pumps |
Nil |
| 83 | 84 | Goods specified against S. No. 394 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 84 | 8443 99 | Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 85 | 8471 70 or
8473 30 or
8523 | The following goods, namely:-
(a) microprocessor for computer, other than motherboards;
(b) floppy disc drive;
(c) hard disc drive;
(d) CD-ROM Drive;
(e) DVD Drive or DVD Writer;
(f) Flash memory;
(g) Combo drive:
Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 86 | 85 or any other Chapter |
Goods specified against S. No. 429 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 87 | 8517 12 | All goods |
Nil |
| 88 | 8523 | Information technology software, other than that on floppy disc or cartridge tape |
Nil |
| 89 | 8542 | Electronic integrated circuits |
Nil |
| 90 | 8541 40 20 |
Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps:
Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012 |
Nil |
| 91 | 8802 (except 8802 60 00) |
Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012. |
|
| 92 | 8908 00 00 |
All goods | Nil |
| 93 | 90 or any other Chapter |
Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. |
Nil |
| 94 | 90 or any other Chapter |
Goods specified at S. Nos. 475, 476 and 477 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. Nos. 475, 476 and 477 respectively of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012. |
Nil |
| 95 | 9018, 9019, 9020, 9021 or 9022 |
Goods required for medical, surgical dental or veterinary use |
Nil |
| 96 | 8901 | All goods |
|
| 97 | 8905 10 00 |
All goods | Nil |
| 98 | 9101, 9102 |
All goods | Nil |
| 99 | 9801 | Goods specified against S. No. 508 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 508 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. |
Nil |
| 100 | 9801 | Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996] |
Nil |
| 101 | 9801 | Goods specified against S. No. 515 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012. |
Nil |
| 102 | 9803 00 00 |
All goods | Nil |
2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods.
[F. No. 334/1/2012-TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
|