TaxTMI 
TaxTMI 
Amends notification no. 21/2002 – Effective rate of customs duty on import of goods
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....ccurs, the entry "2.5%" shall be substituted; (iii) in column(5), for the entry "4%", wherever it occurs, the entry "5%" shall be substituted (iv) after S.No. 2 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "2A. 0306 13 Live SPF L. Vannamei broodstock 10% - -"; (v) after S.No. 14 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "14A. 0802 50 00 All goods 10% - -"; (vi) after S.No.16 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "16A. 0806 20 10 Sun dried dark seedless raisin 30% - -"; (vii) after S.No. 28 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "28A. 1401 10 00 Bambo....
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....nap fasteners, zip fasteners including zippers in roll, sliders/ pullers and end stoppers;" shall be substituted; (b) after item (za), the following shall be inserted, namely:- " (zb) anti-theft devices like labels, tags and sensors;"; (xviii) against S. No. 167A, in column (3), - (a). in item (a), for the entry, the entry "Buckles, "D‟ Rings and "O‟ Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings;" shall be substituted; (b). in item (b), for the entry, the entry "Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;" shall be substituted; (c). in item (h), for the entry, the entry "Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;" shall be substituted; (d). in item (q), for the entry, the entry "Packaging boxes/ envelops/ pouches of all types;" shall be substituted; (e).in item (t), for the entry, the entry "Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride....
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....e purposes of this exemption, " Completely Knocked Down" unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,- (a) a kit containing a pre-assembled engine or gearbox or transmission mechanism; or (b) a chassis or body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed‟; (xxv) against S. No. 345, in column (3), after the entry , the following shall be inserted, namely:- "Explanation.- For the purposes of this exemption, " Completely Knocked Down" unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,- (a) a unit containing a pre-assembled engine or gearbox or transmission mechanism; or (b) a body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed‟; (xxvi) against S. No. 345A, in column (3), after the word, letters and figure "against S.No.35", the word and figure "and 42A" shall be inserted; (xxvii) against S. No. 347B,....
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....ating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "534A 5402, 5403, 5404, 5405 00 00 or 5406 All goods of nylon 7.5% - -"; (xxxvii) after S. No.535A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) 535B 5501to 5510 All goods, of nylon 7.5% - -"; (xxxviii) against S. No. 541, for the entry in column (4), the entry "2.5%" shall be substituted ; (xxxix) after S. No. 543 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "543A 90 Endovascular stents Nil - -"; (xl) after S. No. 552 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "552A 2825 Vanadium pentaoxide or vanadium sludge 2.5% - -"; (xli) after S. No.553C and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "553D 29291090 ....
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....ng) (5) and Automatic Investing Machine/casting Machine. 5% - 611 8803 10 00 8803 20 00 8803 30 00 All goods 2.5% - - 612 9405 50 40 Solar lanterns or solar lamps 5% - - 613 Any chapter Batteries for goods as specified against S No.35 in the Table to the notification of the government of India in the Ministry of Finance (Department of Revenue) ,No.6/2006-Central Excise, dated 1st March ,2006[G.S.R.96(E), dated the 1st March 2006] Nil 5% 5 and 110"; (III) In the ANNEXURE,- (i) against condition No. 21, for item (a) and the entry relating there to, the following item and entry shall be substituted, namely :- I "(a) the goods are imported (i) by a manufacturer of textile garments or leather garments; or (ii) by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments, for use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Appar....
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....senger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty." (iii) after condition No.108 and the entry relating there to, the following shall be inserted, namely:- "109 If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition. 110 If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy, Government of India, for Central Financial Assistance; 111 If,- (a) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs ....