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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2020-Customs
New Delhi, the 2 nd February, 2020
Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs
Tariff Act, 1975 (51 of 1975), 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. 50/2017-Customs, dated the 30th
June, 2017, published in the Gazette of India, Extraordinary, Part II,Section 3,
Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, -
I. in the Table, -
(1) after S. No. 3 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
|
| "3A |
0101 21 00 |
Pure-bred
breeding Horses |
Nil |
- |
- ”; |
2) S. Nos. 5, 7, 7A, 7B, 8,9, 10, 11, 18 and the entries relating thereto shall be omitted;
(3) for S. No. 28 and the entries relating thereto, the following S. No. and
entries shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “28. |
0802 90 00 |
All goods |
30% |
- |
- ”; |
(4) S. Nos. 36, 38, 40, 47 and the entries relating thereto shall be omitted;
(5) against S. No. 55, for the entry in column (6), the entry “9” shall be
substituted;
(6) S. No. 56 and the entries relating thereto shall be omitted;
(7) for S. No. 57 and the entries relating thereto, the following S. No. and
entries shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “28. |
1511 10 00 |
Crude Palm Oil |
44% |
- |
- ”; |
(8) S. No. 58, 59, 68, 69, 72, 78, 83, 88A, 89, 92, 93, 94, 95, 98, 99, 105,
108, 113, 115 and the entries relating thereto shall be omitted;
(9) against
S. No. 139, in column (3), after item (ii), the following item shall be
inserted, namely: -
“(iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO
8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO)”;
(10) against S. No. 147, for the entries in column (3), the following entries
shall be substituted, namely: -
“All goods (excluding naptha), other than the
goods mentioned in S. No. 150, 151, 153, petroleum coke falling under
sub-heading 2713 11 or 2713 12”;
(11) S. Nos. 148, 149, 152 and the entries
relating thereto shall be omitted;
(12) after S. No. 157 and the entries
relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “157A. |
2713 12 10,
2713 12 90 |
Calcined Petroleum
Coke |
7.5% |
- |
- ”; |
(13) S. No. 160 and the entries relating thereto shall be omitted;
(14)
against S. No. 169, for the entries in column (2), the entries “28 (except
2801,2802, 2803, 2804, 2805, 2809 20 10, 2810 00 20, 2814, 2823 00 10 and
2843)”shall be substituted;
(15) S. No. 170 and the entries relating thereto
shall be omitted;
(16) against S. No. 177, for the entry in column (3), the
entry “Phosphoric acid” shall be substituted;
(17) S. Nos. 205, 212, 220,
243, 244, 245, 246, 247 and the entries relating thereto shall be omitted;
(18) against S. No. 262, for the entries in column (2), the entries “3901 to
3915 (except 3904 and 3908)” shall be substituted;
(19) S. Nos. 263, 264,
266, 274, 275 and the entries relating thereto shall be omitted;
(20) after
S. No. 277 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “277A. |
3920 10
99 |
Calendared plastic sheet for use in
manufacturing of Smart Card
falling
under heading 8523 |
5% |
- |
9 ”; |
(21) S. Nos. 278, 286 and 287 and the entries relating thereto shall be
omitted;
(22) after S. No. 293 and the entries relating thereto, the
following S. Nos. and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “293A. |
48 |
Newsprint –
(i) in strips or rolls of width exceeding 28
cm;
or
(ii) in rectangular (including square)
sheets with one side
exceeding 28 cm
and the other side exceeding 15 cm in
the
unfolded state |
5% |
- |
31 ”; |
| “293B. |
48 |
Uncoated paper of a kind used for printing
newspapers, of which
not less than 50% by
weight of the total fibre content consists of
wood fibres obtained by mechanical or
chemi-mechanical process,
unsized or very
lightly sized, having a surface roughness
Parker
Print Surf (1 Mpa) on each side
exceeding 2.5 micro meters (microns),
weighing not less than 40 g/m2
and not
more than 65 g/m2 |
5% |
- |
31”; |
(23) after S. No. 296 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “296A. |
4810
99 |
Lightweight coated paper
weighing up to 70 g/m2,
imported by
actual users for
printing of magazines |
5% |
- |
9 ”; |
(24) after S. No. 304 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “304A. |
4907 00 20 |
Paper Money |
Nil |
Nil |
-”; |
(25) S. No. 331 and the entries relating thereto shall be omitted;
(26)
against S. No. 344, in column (3), against item (ii), for the entry in column
(4), the entry “0.5%” shall be substituted;
(27) against S. No. 346, for the
entry in column (4), the entry “0.5%” shall be substituted;
(28) against S.
No. 347, for the entry in column (4), the entry “0.5%” shall be substituted;
(29) against S. No. 348, for the entry in column (4), the entry “0.5%” shall be
substituted;
(30) against S. No. 360, for the entry in column (4), the entry
“0.5%” shall be substituted;
(31) against S. No. 361, for the entry in column
(4), the entry “0.5%” shall be substituted.
(32) against S. No. 362, for the
entry in column (4), the entry “7.5%” shall be substituted;
(33) after S. No.
364 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “364A. |
7112 |
Spent catalyst or ash containing
precious metals |
11.85% |
- |
9 and
106”; |
(34) against S. No. 377, for the entry in column (3), the following entry shall
be substituted, namely: -
“All goods other than, –
(i) goods mentioned
against serial number 377A;
(ii) goods mentioned against serial number 377B;
(iii) goods falling under heading 7323”;
(35) S. Nos. 386, 388, 389 and the
entries relating thereto shall be omitted;
(36) against S. No. 397, for the
entry in column (4), the entry “7.5%” shall be substituted;
(37) S. Nos. 398,
401, 411, 412 and the entries relating thereto shall be omitted;
(38)
against S. No. 415, -
(i) in column (3), for item (b) and the entries
relating thereto, the following item and entries shall be substituted, namely: -
“(b) The following goods for use in the manufacture of catalytic convertors or
its parts, namely: -
(i) Raw Substrate (ceramic)
(ii)
Washcoated Substrate (ceramic)
(iii) Raw Substrate (metal)
(iv) Washcoated
Substrate (metal)
(v) Stainless Steel wire cloth stripe (falling under tariff
item 7314 14 10)
(vi) Wash Coat”;
(ii) for the entries in column (4), at
both the places, the entry “7.5%” shall be substituted;
(39) after S. No. 415
and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “415A. |
7110 |
Platinum or Palladium for use in the
manufacture of: -
(i) all
goods, including Noble Metal
Compounds and Noble Metal Solutions,
falling under heading 2843;
(ii) all goods falling under sub-heading
3815 12. |
7.5% |
- |
9 ”; |
(40) S. No. 447 and the entries relating thereto shall be omitted;
(41)
against S. No. 448, in column (3), in item (A), sub-item (x) shall be omitted;
(42) after S. No. 451 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “451A. |
8419 89 10 |
All goods other than pressure
vessels |
7.5% |
- |
- ”; |
(43) S. Nos. 456, 457, 459, 465 and the entries relating thereto shall be
omitted;
(44) against S. No. 468, in column (3), for item (ii), the following
item shall be substituted namely: -
“(ii) Fingerprint reader/scanner other
than Fingerprint reader/ scanner for use in manufacturing of cellular mobile
phones”;
(45) S. Nos. 474, 483, 484, 486 and the entries relating thereto
shall be omitted;
(46) after S. No. 489A and the entries relating thereto,
the following S. No. and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “489B. |
8518 |
The following goods for use in the
manufacturing of Microphones
falling under
tariff item 8518 10 00, namely: -
(i) Microphone
Cartridge;
(ii) Microphone Holder;
(iii)Microphone Grill;
(iv)Microphone Body. |
Nil |
- |
9"; |
(47) against S. No. 506, for the entries in column (3), the following
entries shall be substituted, namely: -
“(a) Parts, components and
accessories for use in manufacture of broadband modem falling under tariff item
8517 62 30, other than the following items, namely: -
(i) populated printed
circuit boards;
(ii) charger or power adapter
(b) Sub-parts for
use in manufacture of items covered in (a) above”;
(48) against S.No. 507,
for the entries in column (3), the following entries shall be substituted,
namely: -
“(a) Parts, components and accessories for use in manufacture of
routers falling under tariff item 8517 62 90, other than the following items,
namely: -
(i) populated printed circuit boards;
(ii) charger or power
adapter
(b) Sub-parts for use in manufacture of items covered in (a) above”;
(49) against S.No. 508, for the entries in column (3), the following entries
shall be substituted, namely: -
“(a) Parts, components and accessories for
use in manufacture of set top boxes for gaining access to internet falling under
tariff item 8517 69 60, other than the following items, namely: -
(i)
populated printed circuit boards;
(ii) charger or power adapter
(b)
Sub-parts for use in manufacture of items covered in (a) above”;
(50) against
S.No. 510, for the entries in column (3), the following entries shall be
substituted, namely: -
“(a) Parts, components and accessories for use in
manufacture of reception apparatus for television but not designed to
incorporate a video display falling under tariff item 8528 71 00, other than the
following items, namely: -
(i) populated printed circuit boards;
(ii) charger or power adapter
(b) Sub-parts for use in manufacture of items
covered in (a) above.”;
(51) S. No. 515 and the entries relating thereto
shall be omitted;
(52) against S. No 524, in column (3), against item (2),
for the entry in column (4), the entry “40%” shall be substituted with effect
from the 1st day of April, 2020;
(53) against S. No 525, in column (3), -
(a) against sub-item (a) of item (1), for the entry in column (4), the entry
“15%” shall be substituted with effect from the 1st day of April, 2020;
(b)
against sub-item (b) of item (1), for the entry in column (4), the entry “25%”
shall be substituted with effect from the 1st day of April, 2020;
(c) against
item (2), for the entry in column (4), the entry “40%” shall be substituted with
effect from the 1st day of April, 2020;
(54) against S. No. 526A, in column
(3), -
(a) against sub-item (a) of item (1), for the entry in
column (4), the entry “15%” shall be substituted with effect from the 1st day of
April, 2020;
(b) against sub-item (b) of item (1), for the entry in column
(4), the entry “30%” shall be substituted with effect from the 1st day of April,
2020;
(55) against S. No. 531A, in column (3), -
(a) against
sub-item (a) of item (1), for the entry in column (4), the entry “15%” shall be
substituted with effect from the 1st day of April, 2020;
(b) against sub-item
(b) of item (1), for the entry in column (4), the entry “25%” shall be
substituted with effect from the 1st day of April, 2020;
(56) against S. No.
539A, for the entry in column (6), the entry “107” shall be substituted;
(57)
against S. No. 603, for the entry in column (3), the following entry shall be
substituted, namely: -
“Water Supply Projects
Explanation. – Water
supply projects notified under the heading 9801 against item numbers 26 and 26A
of notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E),
dated the 23rd July, 1996].”;
(58) against S. No. 612, in column (3), in item
(d), for the entry “Willow clefts”, the
entry “Willow clefts, willow”,
shall be substituted.;
II. in the ANNEXURE, -
(i) Condition Nos. 1, 8, 11,
23, 37, 46 and the entries relating thereto, shall be omitted;
(ii) for
Condition No. 51, the following Condition shall be substituted, namely: -
| "51. |
(1) If the importer at the time of importation, furnishes a
certificate to the Deputy
Commissioner of Customs or the Assistant
Commissioner of Customs, as the case
may be, from an officer not
below the rank of a Deputy Secretary to the Government
of India in
the Department of Fertilizers to the effect that the goods are required
for
specified purpose and the said officer recommends the grant of
this exemption;
(2) The value of import of the goods covered under
item (B) of column (3) of
the entry against the S. No. 408 of the
Table shall not exceed 10% of the value of
imported goods covered
under item (A) of column (3) of the said entry;
(3) If the importer
furnishes an undertaking to the Assistant Commissioner of
Customs or
Deputy Commissioner of Customs, as the case may be, to the effect that
the said goods shall be used for the purposes specified above and in the
event of his
failure to use the goods for such purposes, he shall pay
an amount equal to the
difference between the duty leviable on the
said imported goods but for the exemption
under this notification and
that already paid at the time of importation. |
(iii)in Condition No. 78, -
(a) clause (ii) shall be omitted;
(b) clause
(iii) shall be re-numbered as clause (ii) thereof, and in clause (ii) as so
re-numbered, for the word, brackets and letter “item (c)”, the word, brackets
and letter “item (b)” shall be substituted;
(iv)after Condition No. 105, the
following Conditions shall be inserted, namely: -
Condition
No. |
Condition |
| "106 |
If the importer at the time and place of clearance: -
(i) gives
an undertaking to the Deputy Commissioner of Customs
or Assistant
Commissioner of Customs, as the case may be,
regarding percentage of
precious metals contained in spent
catalyst or Ash containing
precious metal being imported and to
the effect that the said goods
are imported for recovery of
precious metals.;
(ii) produces a
certificate from the Ministry of Environment, Forest
and Climate
Change before the Deputy Commissioner of
Customs or Assistant
Commissioner of Customs, as the case
“51. (1) If the importer at the
time of importation, furnishes a certificate to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the
case
may be, from an officer not below the rank of a Deputy Secretary
to the Government
of India in the Department of Fertilizers to the
effect that the goods are required for
specified purpose and the said
officer recommends the grant of this exemption;
(2) The value of
import of the goods covered under item (B) of column (3) of
the entry
against the S. No. 408 of the Table shall not exceed 10% of the value of
imported goods covered under item (A) of column (3) of the said entry;
(3) If the importer furnishes an undertaking to the Assistant
Commissioner of
Customs or Deputy Commissioner of Customs, as the
case may be, to the effect that
the said goods shall be used for the
purposes specified above and in the event of his
failure to use the
goods for such purposes, he shall pay an amount equal to the
difference between the duty leviable on the said imported goods but for
the exemption
under this notification and that already paid at the
time of importation.
may be, permitting import of spent catalyst or
Ash containing
precious metal for recovery or recycling purposes. |
| 107 |
If the importer, at the time of import, produces before 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
Department of
Space certifying that the goods specified in column
(3) of S. No.
539A of the Table, are required for launch vehicles,
and satellites
and payloads.”; |
III. List 8, 9, 14, 15 and the entries relating thereto shall be omitted;
IV.
in List 30, in Sr. No. E, against item number 9, for the entry, the entry
“Implants for severely physically handicapped patients including bone cement”
shall be substituted;
[F. No. 334/2/2020 –TRU]
(Gaurav Singh)
Deputy Secretary to the Government
of India
Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
785(E), dated the 30th June, 2017 and last amended vide notification No. 37/2019-Customs,
dated the 30th December, 2019, published vide number G.S.R.965(E), dated the 30th December,
2019.
|