TaxTMI 
TaxTMI 
Exempts import of goods from additional duty leviable u/s 3(5)
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....ent, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the Table aforesaid: Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the ^2[1st day of June, 2012,] the exemption contained herein shall apply if the importer, declares,- ^3[(i) the State of destination namely the State where the goods are intended to be taken immediately after importation whether for sale or for distribution on stock transfer basis; and (ii) his VAT (Value Added Tax) registration number or Sales Tax registration number or Central Sales Tax registration number, as the cas....
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.... the 17th March, 2012: Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013 Nil 6 Any Chapter Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March 2012 Nil 7 Any Chapter Goods specified against S. No. 439 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: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. No. 12/2012-Customs, dated the 17th March, 2012 Nil 8 Any Chapter Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Cu....
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....notification shall be subject to condition No. 46 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil] ^11[14D Any Chapter All goods ^19[except ^25[***] 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 Gove....
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....Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. Nil ] 15 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair Nil 16 0401 Fresh milk and pasteurized milk Nil 17 0403, 0406 10 00 Curd, Lassi, butter milk and separated milk Nil 18 0511 Semen including frozen semen Nil 19 0602, 0603 Fresh plants, saplings and fresh flowers Nil 20 7, 8 Fresh vegetables and fruits Nil 21 0703 20 00, 0910 10 Garlic and ginger Nil 22 0713, 1001, 1006 Paddy, rice, wheat and pulses Nil 23 0801 Coconut in shell and separated kernel of coconut Nil 24 080119 10 Tender green coconut Nil 25 10 Coarse grains other than paddy, rice and wheat Nil 26 1101 00 00, 1102 00 00 Flour Atta, Maida, Besan and Suji Nil 27 1209 All seeds other than oil seeds Nil 28 1301 90 99 Lac Nil 29 1404 90 40 Betel leaves Nil 30 1507 to 1515 Edible grade vegetable oils and their edible grade fractions Nil 31 ....
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....ure 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] 46 30 Patent and proprietary medicines Nil 47 ^29[3002 90, 3002 12, 3002 19] Human blood and blood plasma Nil 48 31 or any other Chapter Fertilizers and all inputs and raw materials for manufacture of fertilizers Nil 49 3101 Organic manure Nil 50 33 Kumkum, bindi alta and sindur Nil 51 3906 90 90 Goods specified against S. No. 242 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: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 52 3915 Pla....
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....ap glass bottles Nil 77 71 (except 7113) All goods other than Articles of jewellery Nil 78 7113 Articles of jewellery 1% ad valorem ^13[78A 7204 The following goods, namely:-(a) Melting scrap of iron or steel; (b) Stainless steel scrap, for the purpose of melting 2%] 79 72251100, 72261100 Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives Nil ^14[79A 7404 The following goods, namely:-(a) Copper scrap;(b) Brass scrap 2% 79B 7602 Aluminium scrap 2%] ^5[80 ***] 81 8201 Manually operated or animal driven agricultural implements, their spare parts, components and accessories Nil 82 84 Geothermal ground source heat pumps Nil ^21[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. N....
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.... Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 2% ] 86 85 or any other Chapter Goods specified against S. No. 429 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: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 87 8517 12 All goods Nil 88 8523 Information technology software, other than that on floppy disc or cartridge tape Nil 89 8542 Electronic integrated circuits Nil 90 8541 40 20 Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps: Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil ^1[91 8802 (except 8802 60 00) Goods specified against S. No. 453 of the notificatio....
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....y, 1996 [G .S.R. 294(E), dated the 23rd July, 1996] Nil 101 9801 Goods specified against S. No. 515 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. Nil 102 9803 00 00 All goods Nil 2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods. [F. No. 334/1/2012-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India -------------------------------------------- Notes:- 1. Corrected vide Corrigendum No. [F. No. 334/1/2012- TRU], dated 19-03-2012 (i) in S. No. 42, in column (3) and column (4), for (3) (4) "Compressed natural gas for use in transport sector Nil" (ii) in S. No. 62, in column (2), for "4905" read "4904"; (iii) in S. No. 67, in column (3), before it was read as:- for "Acetate rayon tow required for the manufacture of cigarette filter ro....
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....ed vide Not. 11/2015 - Dated 1-3-2015 before it was read as, "83 84 Goods specified against S. No. 394 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: Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil" 16. Substituted vide Not.5/2016 - Dated 19-1-2016, before it was read as, ^16[95 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical dental or veterinary use Nil 17. Inserted vide Not. 16/2016 - Dated 1-3-2016. 18. Omitted vide Not. 16/2016 - Dated 1-3-2016. before it was read as, ^8[14A Any Chapter Inputs or components for use in the manufacture of personal computers (laptop or desktop) including tablet computers falling under heading 8471; Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th Ma....