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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2015-Customs
Dated : March 1, 2015
G.S.R. 133(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 G.S.R. 194(E), dated the 17th March, 2012, namely:-
In the said notification, in the Table,-
(a) after S.No. 14C and the entries relating thereto, the following S. Nos. and the entries shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
| “14D |
Any Chapter |
All goods [except populated Printed Circuit Boards (PCBs) ] required for use in the manufacture of the following, namely,-(i). All goods specified against S.Nos.1 to 68 of the TABLE to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/1998-Customs, dated the 2nd June, 1998 vide number G.S.R.290(E), dated the 2nd June, 1998;
(ii). All goods specified against S.Nos. 1 to 38 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 24/2005-Customs dated the 1st March, 2005 vide number G.S.R.122(E), dated the 1st March, 2005;
(iii). All goods specified against S.Nos. 1 to 32 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2005-Customs dated the 1st March, 2005 vide number G.S.R.123(E) dated 1st March, 2005:
Provided that the exemptions under this S.No. shall be subject to Condition No. 5 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 vide number G.S.R.185(E) dated the 17th March, 2012. |
Nil |
| 14E |
90 or any other Chapter |
All goods specified against S.No. 488A of the Table 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 vide number G.S.R.185(E) dated the 17th March, 2012:Provided that the exemption under this S.No. shall be subject to the conditions, if any, specified in respect of such goods under S. No. 488A 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 vide number G.S.R.185(E) dated the 17th March, 2012. |
Nil |
| 14F |
Any Chapter |
All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps:Provided that the exemption under this S.No. shall be subject to Condition No. 5 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 vide number G.S.R.185(E) dated the 17th March, 2012. |
Nil”; |
(b) after S.No. 45 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “45A |
2710 |
Naphtha: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 |
| 45B |
2902 50 00 |
Styrene: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 |
| 45C |
2903 15 00 |
Ethylene dichloride (EDC):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) Rule, 1996. |
2% ad valorem |
| 45D |
2903 21 00 |
Vinyl chloride monomer (VCM):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”; |
(c) after S.No. 78 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “78A |
7204 |
The following goods, namely:-(a) Melting scrap of iron or steel;
(b) Stainless steel scrap, for the purpose of melting |
2%”; |
(d) after S.No. 79 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “79A |
7404 |
The following goods, namely:-(a) Copper scrap;
(b) Brass scrap |
2%; |
| 79B |
7602 |
Aluminium scrap |
2%”; |
(e) S. No. 83 and the entries relating thereto shall be deleted.
[F. No. 334/5/2015-TRU]
(Akshay Joshi)
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. 21/2014-Customs, dated the 11th July, 2014, vide number G.S.R. 468(E), dated the 11th July, 2014.
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