1. For the purposes of Sub-heading 8471 49, the term systems means automatic data processing machines whose units satisfy the conditions laid down in NOTE 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
2. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm. and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
S. No. |
Chapter or Heading No. or sub-heading No.
|
Description of goods |
Standard rate |
Additional duty rate |
Condition No. |
(1) |
(2 |
(3) |
(4) |
(5 |
(6) |
"270A |
84 |
The following goods, to be imported by or on behalf
of Security Printing and Minting Corporation of India Limited (SPMCIL),
namely:-
(i) Fully automatic sachet Packaging machinery or equipment or plant,
its spares;
(ii) Plant or machinery or equipment, related spares and consumables for
the manufacture of CWBN paper and other security paper;
(iii) Plant or machinery or equipment, related spares and consumables
for printing of banknotes;
(iv) Photogravure printing machine with embossing or de-bossing
facility;
(v) Plant or machinery or equipment, its spares and consumables for
manufacture of e-passport;
(vi) Plant or machinery or equipment, its spares and consumables for
inspection and processing of banknotes.
|
5% |
Nil |
.” |
Ref. : Customs Tariff Notification No :
Notification No.80 /2010-Customs, Dated : 10-August 2010.| (1) |
(2) |
(3) |
(4) |
“70A. |
84 |
Goods specified against S. No. 270 A of the Table
annexed to notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st
March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002] |
Nil”; |
|
|
Provided that the exemption available under this
notification shall be subject to the conditions, specified in respect of
such goods under
notification No. 21/2002-Customs, dated the 1st March,
2002 [G.S.R. 118(E), dated the 1st March, 2002] |
|
(Ref. : Notification No.81 /2010-Customs, date : 10th August 2010)