GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
Notification No. 11/2018-Customs
New Delhi, the 2nd February, 2018
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) read with clause 108 of the
Finance Bill, 2018 (4 of 2018), which, by virtue of the declaration made in the
said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of
1931), has the force of law, 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 (2) of the Table below and falling within the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of
the Social Welfare Surcharge leviable thereon under the said clause of the
Finance Bill:
ions/seeks-to-exempt-specified-goods-82441.aspx">Provided that in case of goods specified at Sl. Nos. 7, 8 and 52 of the said
Table, the exemption under this notification shall be subject to condition, if
any, specified under the respective exemption notifications mentioned therein.
Table
Sl. No. |
Description of goods |
(1) |
(2) |
|
All goods falling under the following headings or sub-headings or
tariff items0207 13 00, 0207 14 00, 0402 21 00,0402 10, 0405 10 00, 0405
90, 0703 20 00, 0713 10 00, 0802 11 00, 0805 40 00, 0806 20, 0808 10 00,
0809 40 00, 0813 20 00, 0901 11, 0901 90 10, 1006,1502, 1515 30 90, 2207
10, 2208, 2510 20, 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105
30 00, 3105 40 00, 3105 51, 3105 59 00, 3105 60 00, 3105 90, 3818, 4011
30 00, 5105 29 10, 5111, 5112, 5113, 5208 41, 5208 42, 5208 49, 5208 51,
5208 52, 5208 59, 5209 41, 5209 42 00, 5209 43, 5209 51, 5209 52, 5209
59, 5210 41, 5210 49, 5210 51, 5210 59, 5211 41, 5211 42 00, 5211 43,
5211 51, 5211 52, 5211 59, 5212 15 00, 5212 24 00, 5212 25 00, 5407 10,
5407 41, 5407 42, 5407 43 00, 5407 44, 5407 51, 5407 52, 5407 53 00,
5407 54, 5407 69 00, 5407 71, 5407 72 00, 5407 73 00, 5407 74 00, 5407
81, 5407 82, 5407 83 00, 5407 84, 5407 91, 5407 92 00, 5407 93 00, 5407
94 00, 5408 22, 5408 23 00, 5408 24, 5408 31, 5408 32, 5408 33 00, 5408
34, 5511 10 00, 5511 20 00, 5511 30, 5512 19, 5512 29, 5512 99, 5513 21
00, 5513 23 00, 5513 29 00, 5513 31 00, 5513 39 00, 5513 41 00, 5513 49
00, 5514 21 00, 5514 22 00, 5514 23 00, 5514 29 00, 5514 30, 5514 41 00,
5514 42 00, 5514 43 00, 5514 49 00, 5515, 5516 12 00, 5516 13 00, 5516
14, 5516 24 00, 5516 43 00, 5516 44 00, 5516 93 00, 5516 94 00, 5702 32,
5702 42, 5702 92, 5703 20, 5703 30, 5704 20, 5704 90, 5801, 5802 19,
5804, 5810 10 00, 6001 92 00, 6101 20 00, 6101 30, 6102 10 00, 6102 20
00, 6102 30, 6104 19 (except of wool or fine animal hair or cotton),
6104 41 00, 6104 43 00, 6104 44 00, 6104 49, 6104 51 00, 6104 52 00,
6104 53 00 6104 59, 6104 62 00, 6104 63 00, 6105, 6106, 6107 11 00, 6107
12, 6108 21 00, 6108 22, 6108 91 00, 6108 92, 6109, 6110, 6201 11 00,
6201 12, 6201 13, 6201 91 00, 6201 92 00, 6201 93 00, 6202 11, 6202 12
00, 6202 13 00, 6202 91, 6202 92, 6202 93, 6203, 6204 11 00, 6204 13 00,
6204 19, 6204 31 00, 6204 32 00, 6204 33 00, 6204 39, 6204 41, 6204 42,
6204 43, 6204 44 00, 6204 49, 6204 51 00, 6204 61, 6204 62 00, 6204 69,
6205, 6206 20 00, 6206 30 00, 6206 40 00, 6207 11 00, 6207 19, 6207 99
(other than goods of man-made fibres), 6208 11 00, 6208 19, 6208 91,
6208 92, 6210 20, 6210 30, 6210 40, 6210 50 00, 6211 32 00, 6211 33 00,
6211 42, 6211 43 00, 6212, 6214 10, 6214 20, 6214 90, 6215, 6301 20 00,
6302 21 00, 6302 31 00, 8472 90 91, 8470, 8471, 8473 21 00, 8473 29 00,
8473 50 00 (except parts of heading 8472 90 91 to 8472 90 95)], [line
telephone sets and line videophones of heading 8517, 8519 50 00, all
prepared unrecorded media for sound recording or similar recording of
other phenomena, other than products of Chapter 37 (excluding cards
incorporating a magnetic stripe) of heading 8523], [recorded media for
reproducing phenomena other than sound or image, of heading 8523], 8531
20, 8532, 8533, 8534 00 00, 8541, [parts of electronic integrated
circuits and micro-assemblies, of tariff item 8523 52 or 8542 90 00],
8543 59 10 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027 20 00, 9027
30, 9027 50, [9027 80(except exposure metres)], 9030 40 00, 9030 82 00. |
|
Carpets and other textile floor coverings, woven, not tufted or
flocked, of man-made textile material falling under sub-heading 5702 50. |
|
Men’s or boy’s overcoats, car coats, capes, cloaks, anoraks
(including ski-jackets), wind-cheaters, wind-jackets and similar
articles, knitted or crocheted, other than those of heading 6103, of
wool or fine animal hair ,falling under tariff item 6101 90 90. |
|
Upholstery fabrics falling under the following headings or
sub-headings5208 39, 5209 31, 5209 32, 5209 39, 5209 49, 5210 39, 5211
31, 5211 32, 5211 39, 5211 49, 5407 61, 5516 22 00, 5516 23 00, 5802 30
00.
Explanation:- “Upholstery fabrics”
means material used on furniture or used to cover walls, as curtains or
wall hangings and includes fabric coverings and treatments in
automobiles, airplanes or railroad passenger cars. |
|
Dairy spread with milk fat content at least 75% but less than 80%,
by weight, falling under tariff item 0405 20 00. |
|
Areca nut falling under sub-heading 0802 80. |
|
All goods falling under sub-heading 2106 90 other than goods covered
under S. No 103 of the Table annexed to the Notification No.
50/2017-Customs, dated the 30th June, 2017, published in the Gazetted of
India vide number G.S.R. 785(E), dated the 30th June, 2017. |
|
All goods falling under sub-heading 3302 10 other than goods covered
under S. No. 239 of the Table annexed to the Notification No.
50/2017-Customs, dated the 30th June, 2017, published in the Gazette of
India vide number G.S.R. 785(E), dated the 30th June, 2017 |
|
All the goods covered under notification No.
25/1998-Customs, dated 2nd June 1998 published in Gazetted of India vide
number G.S.R 290 (E ), dated the 2nd June 1998. |
|
Facsimile machines and teleprinters, falling under heading 8443. |
|
All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69
70, 8517 69 90 and 8517 70 10. |
|
Parts and accessories (falling under sub-heading 8443 99) of all
goods falling under tariff item 8443 31 00 and sub-heading 8443 32. |
|
Units of automatic data processing machines falling under
sub-heading 8517 62. |
|
All goods falling under tariff items 8528 42 00, 8528 52 00 or 8528
62 00. |
|
All goods falling under tariff item 8443 31 00 or sub heading 8443
32. |
|
All goods falling sub-heading 8473 30. |
|
Parts and accessories (heading 8529) of goods falling under tariff
items 8528 42 00, 8528 52 00 or 8528 62 00. |
|
Automatic Teller Machines falling under tariff item 8472 90 30 |
|
Printed circuit assemblies of word processing machines and units
thereof, falling under sub-heading 8473 40. |
|
Printed circuit assemblies for automatic teller machines, falling
under sub-heading 8473 40. |
|
Static converters for automatic data processing machines, and units
thereof, and telecommunication apparatus, falling under sub-heading 8504
40. |
|
Other inductors for power supplies for automatic data processing
machines and units thereof, and telecommunication apparatus, falling
under sub- heading 8504 50. |
|
Printed circuit assemblies falling under sub-heading 8504 90 for
(i) static convertors for automatic data processing machines and
units thereof, and telecommunication apparatus;
(ii) other
inductors for power supplies for automatic data processing machines and
units thereof, and telecommunication apparatus. |
|
Microphones having a frequency range of 300 Hz to 3,4 KHz with a
diameter of not exceeding 10mm and a height not exceeding 3 mm, for
telecommunication use, falling under sub-heading 8518 10. |
|
Loudspeakers, without housing having frequency range of 300 Hz to
3,4 KHz with a diameter not exceeding 50mm, for telecommunication use
cone type and other than cone type, falling under sub-heading 8518 29. |
|
Line telephone handsets, falling under sub-heading 8518 30. |
|
Printed circuit assemblies falling under sub-heading 8518 90 for –
(i) microphones having a frequency range of 300 hz to 3,4 khz
with a diameter not exceeding 10 mm, and a height not exceeding 3 mm for
telecommunication use; (ii) loud speakers, without housing, having a
frequency range of 300 hz to 3,4 khz with a diameter not exceeding 50 mm
for telecommunication use; (iii) line telephone handsets |
|
Printed circuit assemblies for telephone answering machines, falling
under subheading 8522 90. |
|
Information Technology software, falling under heading 8523. |
|
Digital still image video cameras, falling under tariff item 8525 80
20. |
|
Aerials or antennae of a kind used with apparatus for radiotelephony
and radiotelegraphy, falling under tariff item 8517 70 90 |
|
Populated PCBs falling under sub-heading 8529 90 for (i)
transmission apparatus other than apparatus for radio broadcasting or
television; (ii) transmission apparatus incorporating reception
apparatus; (iii) digital still image video cameras. |
|
Parts (other than populated PCBs) for digital still image video
cameras, falling under sub-heading 8529 90. |
|
Flat panel displays of a kind used in automatic data processing
machines and telecommunication apparatus, falling under sub-heading 8531
80. |
|
Parts of indicator panels incorporating Liquid Crystal Devices (LCD)
or Light Emitting Diode (LED), falling under sub-heading 8531 90. |
|
Electronic AC switches consisting of optically coupled input and
output circuits (insulated thyristor AC switches), falling under
sub-heading 8536 50. |
|
Electronic switches, including temperature protected electronic
switches, consisting of a transistor and a logic chip (chip on-chip
technology) for a voltage not exceeding 1000 volts, falling under
sub-heading 8536 50. |
|
Electromechanical snap- action switches for a current not exceeding
11 amps, switches of contact rating less than 5 Amp at voltage not
exceeding 250 volts, falling under sub- heading 8536 50. |
|
Plugs and sockets for coaxial cables and printed circuits, falling
under sub-heading 8536 69. |
|
. Connection and contact elements for wires and cables, falling
under sub-heading 8536 69 |
|
Wafer probers, falling under sub-heading 8536 90; |
|
Printed circuit assemblies all falling under sub-heading 8538 90 for
the following goods of heading 8536-
(i) electronic ac switches
consisting of optically coupled input and output circuits (insulated
thyristor ac switches); (ii) electronic switches, including
temperature protected electronic switches, consisting of a transistor
and a logic chip (chip-on-chip technology) for a voltage not
exceeding 1000 volts; (iii) electro-mechanical snap-action switches
for a current not exceeding 11 amperes, switches of contact rating less
than 5 amperes at voltage not exceeding 250 volts; (iv) plugs and
sockets for co-axial cables and printed circuits; (v) connection and
contact elements for wires and cables; and (vi) wafer probers |
|
Electrical machines with translation or dictionary functions,
falling under tariff item 8543 70 99. |
|
8543 70 99. 44. Printed circuit assemblies falling under tariff item
8543 90 00 for:-
(i) Proximity cards and tags; (ii)
Electrical machines with translation or dictionary functions |
|
Electric Conductors of a voltage not exceeding 1000 V, fitted with
connectors, of a kind used for telecommunications, falling under
sub-heading 8544 42. |
|
Drafting machines of tariff item 9017 10 00. |
|
Drawing machines of sub-heading 9017 20. |
|
Printed circuit assemblies falling under tariff item 9017 90 00 for
drafting machines or drawing machines of heading 9017 |
|
Parts and accessories of products of heading 9027, other than for
gas or smoke analysis apparatus and microtomes, falling under
sub-heading 9027 90. |
|
All goods falling under heading 2204 and 2205 and tariff item 2206
00 00 |
|
All goods falling under tariff items 8517 12 10 and 8517 12 90. |
|
All goods falling under heading 9801 covered under S. No. 599 of the
Table annexed to the notification No. 50/2017-Customs, dated the 30th
June, 2017, published in the Gazette of India vide number G.S.R. 785(E),
dated the 30th June, 2017. |
(Ruchi Bisht) Under Secretary to the Government of India [F.
No.334/04/2018 -TRU]
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