TaxTMI 
TaxTMI 
Exempts import of goods from additional duty leviable u/s 3(5)
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.... 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 case may be, in the said State.;] 33[ Pro....
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....ed 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-Customs, dated 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any specifie....
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.... 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 th....
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....rd, 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 1701 13 10, 1701 14 10 Gur and Jaggeri Nil 32 1905 Bread (branded and unbranded) Nil 33 2106 90 99 Papad and Vadi Nil 34 28[2201 90 90, 2202 99 90] Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container Nil 35 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran....
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....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 Plastic waste Nil 53 3926 40 11, 3926 40 19, 7018 10 00 All bangles except those made of precious metals Nil 54 4014 10, 3006 60 Condoms and contraceptives Nil 55 30[4401 11, 4401 12] Firewood except casurina and eucalyptus timber Nil 56 4403 All goods Nil 57 4701 to 4706 All goods for manufacture of newsprint Nil 58 4707 Paper waste Nil 59 4707 90 00 Wastepaper and paper scrap Nil 60 4801 31[All goods other than newsprint in strips or rolls of width between 28cm to 36 cm; or rectangular including square sheets with one side having dimension between 28 cm to 36 cm and other side 15 cm in the unfolded state] Nil 61 4810 Light weight coated paper weighing....
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....porter shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Nil] 22[82B 84, 85 or 90 Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in assembly, testing, marking and packaging of semiconductor chips 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. Nil 83 15[Deleted] 6[83A 84 Goods specified against S. No. 394A 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; Provided further that nothing contained in this entry shall apply on goods imported on or after the 1st day of January, 2015. Nil] 84 8443 99 Goods specified against S. No. 405 of the notification of....
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....t 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] 92 8908 00 00 All goods Nil 93 90 or any other Chapter Goods specified at S. No. 474 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 in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil 94 90 or any other Chapter Goods specified at S. Nos. 475, 476 and 477 of 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. Nos. 475, 476 ....
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....epartment 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" (vi) in S. No. 96 before it was read as:- for "96 8901 All goods" 2. Substituted vide Notification No. 29/2012 - Customs, dated 30/04/2012, before it was read as;- "1st day of May, 2012" 3. Substituted vide Notification No. 32/2012 - Customs, Dated 08/05/2012, before it was read as:- "(i) the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and (ii) his value added tax registration number in that State." 4. Substituted vide Notification No. 32/2012 - Customs, Dated 08/05/2012, before it was read as:- "solar thermal power". 5. Omitted vide Notification No. 26/ 2013-Customs dated the 8/05/2013, before it was read as: "80 1[7404] Brass scrap Nil" 6. Inserted vide Notification No. 06/2014-Customs New Delhi, the 17th February, 2014. 7. Inserted vide Notification No.21/2014-Customs, dated 11th July, 201....