GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 16/2016-Customs
New Delhi, Dated the 01st March, 2016
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, 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. 21/2012-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. 194(E), dated the 17th March,
2012, namely:-
In the said notification, in the Table, -
(a) against serial number 1, in column (3), after the words “All goods” , the
words, brackets and letters “except populated Printed Circuit Boards (PCBs) of
mobile phones and tablet computer” shall be inserted;
(b) serial number 14A and the entries relating thereto shall be omitted;
(c) against serial number 14D, in column (3), for the brackets, words and
letters,
“[except populated Printed Circuit Boards (PCBs], the words, letters and
brackets,
“except charger or adapter, battery, wired headsets and speakers of mobile
handsets
including cellular phones and populated Printed Circuit Boards[PCBs] shall be
substituted;
(d) after serial number 45A and the entries relating thereto, the following
serial number. and the entries shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
| “45AA |
2902 |
41 00 o-xylene for use in manufacture of phthalic anhydride:
Provided that the importer shall follow the procedure
set out in the Customs (Import of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules,
1996. |
2% ad
valorem”; |
(e) after serial number 82 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “82A |
84, 85 or 90 |
Machinery, electrical equipments, other instruments and their parts
[except populated Printed Circuit Boards] for
use in fabrication of semiconductor wafer and Liquid Crystal Display
(LCD)
Provided that the importer shall follow the procedure set out in the
Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
1996. |
Nil |
| 82B |
84, 85 or 90
|
Machinery, electrical equipments, other instruments and their parts
[except populated Printed Circuit Boards] for use in assembly, testing,
marking and packaging of semiconductor chips
Provided that the importer shall follow the procedure set out in the
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996. |
Nil”; |
(f) after serial number 85 and the entries relating thereto, the following
serial numbers and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “85A |
8473 30 or 8517 70 |
Populated Printed Circuit Boards (PCBs) for use in
manufacture of tablet computers and mobile handsets
including cellular phones,
Provided that the importer shall follow the
procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996. |
2%” |
[F.No.334/8/2016-TRU]
[Anurag Sehgal]
Under Secretary to the Government Of India
Note: The principal
notification No. 21/2012-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. 194(E), dated the 17th March, 2012 and last
amended by
notification No. 11/2015-Customs dated the 1st March, 2015 vide
number G.S.R. 133(E), dated the 1st March, 2015.
|