customs notification 50/2017 part 2

p>the manufacture of oleochemicals.

     

68.

1512 11

Crude sunflower seed or safflower oil upto an

50%

-

1

   

aggregate of one lakh and fifty thousand metric

         

tonnes  of  total  imports  of  such  goods  in  a

         

financial year.

     

69.

1512 11

All goods other than those specified against S.

75%

-

-

   

No. 68

     

70.

1512 11 10

All goods

12.5%

-

-

71.

1512 19 10

All goods

20%

-

-

72.

1514 19 or

Refined  rape,  colza  or  mustard  oil  upto  an

45%

-

1

 

1514 99

aggregate of one lakh and fifty thousand metric

         

tonnes  of  total  imports  of  such  goods  in  a

         

financial year.

     

73.

1514 11 or

All goods, edible grade

12.5%

-

-

 

1514 91

       

74.

1514 19 or

All goods, edible grade

20%

-

-

 

1514 99

       

75.

1516 10

All goods

30%

-

-

76.

1516 20

All goods

80%

-

-

77.

1516 20

All goods of edible grade

20%

-

-

78.

1517 or

All goods of edible grade

80%

-

-

 

1518

       

79.

1517 10 21,

All goods of edible grade

20%

-

-

 

1517 90 10,

         

1518 00 11,

         

1518 00 21 or

         

1518 00 31

       

80.

1517 or 1518

All goods other than edible grade

30%

-

-

           

81.

1520 00 00

Crude glycerin

7.5%

-

-

           

82.

1520 00 00

Crude  glycerin  for  use  in the  manufacture  of

Nil

-

9

   

soaps

                 

83.

1520 00 00

All goods

20%

-

-

           

84.

1701

All goods

60%

-

-

           

85.

1701

Raw Sugar

40%

-

4

           

 

 

86.

1701

Refined or white sugar

40%

-

5

           

87.

1701

Raw sugar if imported by a bulk Consumer

40%

-

6

           

88.

1701

Raw Sugar upto an aggregate of five lakh metric

Nil

-

7 and 9

   

tonnes of total imports of such goods.

     
   

Provided that the importer shall convert the raw

     
   

sugar into white/ refined sugar within a period,

     
   

not  exceeding  two  months,  from  the  date  of

     
   

filing  of  bill  of  entry  or  the  date  of  entry

     
   

inwards, whichever is later.

     

89.

1702

Dextrose Monohydrate

20%

-

-

           

90.

1702

Lactose   for   use   in   the   manufacture   of

10%

-

9

   

homeopathic medicine

     

91.

1702 11 or

All goods

25%

-

-

 

1702 19

       

92.

1703

All goods

10%

-

-

           

93.

1704 10 00

All goods

30%

-

-

           

94.

1806 90

Food preparations, for infant use and put up for

17.5%

-

-

   

retail sale, of–

     
   

(i) goods of headings 0401 to 0404, containing

     
   

cocoa calculated on a totally defatted basis, in a

     
   

proportion by weight of 5% or more but less

     
   

than10%; or

     
   

(ii) flour, meal, starch or malt extract containing

     
   

cocoa calculated on a totally defatted basis, in a

     
   

proportion by weight of 40% or more but less

     
   

than 50%.

     

95.

1901 10

Preparations for infant use, put up for retail sale.

30%

-

-

           

96.

1903 00 00

All goods

30%

-

-

           

97.

1905 31 00 or

All goods

30%

-

-

 

1905 32

       

98.

2004 10 00

All goods

30%

-

-

           

99.

2008 11 00

Peanut Butter

7.5%

-

-

           

100.

2008 93 00,

Cranberry products

10%

-

-

 

2009 81 00,

       
 

2009 90 00,

       
 

2202 90

       

101.

2009 1100,

Orange juice

30%

-

-

 

2009 1200 or

       
 

2009 1900

       

102.

2106 10 00

Soya protein concentrate

10%

-

-

           

103.

2106 90

All   goods   (excluding   compound   alcoholic

30%

-

-

   

preparations of a kind used for the manufacture

     
   

of beverages, of an alcoholic strength by volume

     
   

exceeding  0.5%  by  volume,  determined  at  a

     
   

temperature of 20 degrees centigrade)

     

104.

Any Chapter

The  goods  specified  in  List  1  used  in  the

Nil

-

10

   

processing of sea-food.

     

105.

22

Wine, for use as sacramental wine

30%

-

11

           

106.

2207 20 00

All goods

5%

-

-

           

 

Click here to continue reading


 

 

Click here to know GST rate on Goods and Services

 

GST Exemption list of goods and services

 

Find HSN number or Service tariff code for GST

 

GST registration guidelines

 

Indian GST Laws

 

How to export your goods?

 

Learn exports imports free of cost


 

 

No. 50/2017  Customs, dated the 30th June, 2017

Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.

 

Customs Notification  No. 50 /2017  dated 30th June, 2017

 

customs notification 50.2017 part 2Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

 

 

Click here to read previous page 

 

                         

48.

1209 91 or

All goods

           

5%

-

-

 

1209 99

                     

49.

1211 30 00,

All goods, fresh or dried, other than liquorice

15%

-

-

 

1211 40 00,

roots

                   
 

1211 50 or

                     
 

1211 90

                     

50.

1301 90

Seed lac

           

5%

-

-

                       

51.

1301 90 13

Asafoetida

           

20%

-

-

52.

1301 90 22

All goods

           

20%

-

-

53.

1301 90 49

Oleopine resin

         

5%

-

-

           

54.

1302 14,

All  goods  (other  than  vegetable  seeds  and

15%

-

-

 

1302 19 or

extracts of pyrethrum or of the roots of plants

     
 

1302 20 00

containing rotenone)

             

55.

1401 10 00

Bamboo for use in the manufacture of Agarbatti

10%

-

-

           

56.

15

Edible oils falling under headings 1508, 1512,

85%

-

-

   

1513, 1514,1515 or sub-heading 1511 10

       

57.

15

I.  The  following  goods,  other  than  of  edible

     
   

grade, namely:-

               
   

(A) Crude palm stearin having Free Fatty Acid

Nil

-

9

   

(FFA)  20  percent  or  more  and  falling  under

     
   

heading  1511,  imported  for  manufacture  of

     
   

soaps,  fatty  acids  and  fatty  alcohols  by  a

     
   

manufacturer  having  plant  for  splitting  up  of

     
   

such oils into fatty acids and glycerols

         
   

(B) All goods (except crude palm oil and crude

Nil

-

9

   

palm stearin) having Free Fatty Acid (FFA) 20

     
   

percent or more and falling under heading 1507,

     
   

1508,

1509,

1510,

1511,

1512,

1513,

1514

or

     
   

1515,  imported  for  the  manufacture  of  soaps,

     
   

industrial  fatty  acids  and  fatty  alcohol  by  a

     
   

manufacturer  having  plant  for  splitting  up  of

     
   

such oils into fatty acids and glycerols.

         
   

(C) All goods (except crude palm oil), having

Nil

-

9

   

Free Fatty Acid (FFA) 20 percent or more, and

     
   

falling under heading 1507, 1508, 1509, 1510,

     
   

1511,  1512,  1513,  1514  or  1515  for  the

     
   

manufacture of soaps, industrial fatty acids, and

     
   

fatty alcohol.

                 
   

(D) All goods (except crude palm oil), having

65%

-

-

   

Free Fatty Acid (FFA) 20 percent or more and

     
   

falling under heading 1507, 1508, 1509, 1510,

     
   

1511, 1512, 1513, 1514 or 1515

           
   

II.  The  following  goods,  of  edible  grade

     
   

namely,-

                 
   

(A) Crude palm oil falling under heading 1511,

7.5%

-

9

   

having  an  acid  value  of  4  or  more  and  total

     
   

carotenoid (as beta carotene) in the range of 250

     

 

   

mg/kg. to 2500 mg/kg., in loose or bulk form for

     
   

manufacture  of  refined  oil,  refined  palmolein,

     
   

vanaspati, bakery shortening or inter-esterified

     
   

fats

     
   

(B) Crude Palmolein falling under heading 1511,

7.5%

-

9

   

having  an  acid  value  of  4  or  more  and  total

     
   

carotenoid (as beta carotene) in the range of 500

     
   

mg/kg. to 2500 mg/kg., in loose or bulk form for

     
   

manufacture  of  refined  oil,  refined  palmolein,

     
   

vanaspati, bakery shortening or inter-esterified

     
   

fats

     
   

(C) Fractions of crude palm oil (other than crude

7.5%

-

-

   

palmolein) falling under heading 1511, having

     
   

an acid value of 2 or more and total carotenoid

     
   

(as beta carotene) in the range of 500 mg/kg. to

     
   

2500 mg/kg., in loose or bulk form

     
   

Explanation.-For  the  purposes  of  this  entry,

     
   

“Crude  palm  oil”  means  fixed  vegetable  oils,

     
   

fluid or solid, obtained by pressure, if they have

     
   

undergone no processing other than decantation,

     
   

centrifugation  or  filtration,  provided  that,  in

     
   

order  to separate the oils from solid particles

     
   

only mechanical force, such as gravity, pressure

     
   

or   centrifugal   force,   has   been   employed,

     
   

excluding  any  absorption  filtering  process,

     
   

fractionalization   or   any   other   physical   or

     
   

chemical process. If obtained by extraction an

     
   

oil shall continue to be considered as “crude”,

     
   

provided it has undergone no change in colour,

     
   

odour    or    taste    when    compared    with

     
   

corresponding oil obtained by pressure

     

58.

15

Refined vegetable oils of edible grade, in loose

85%

-

-

   

or  bulk  form  (other  than  those  falling  under

     
   

heading 1511)

     

59.

15

Vegetable oils of edible grade, in loose or bulk

75%

-

8 and 9

   

form (other than those specified against S. No.

     
   

58  and  those  falling  under  heading  1511),

     
   

imported for the manufacture of oil commonly

     
   

known   as   “Vanaspati”   or   for   refining.

     
   

Explanation.-The  expression  “Vegetable  oil”

     
   

means-

     
   

(a)  in  the  case  of  cottonseed  oil,  oil

     
   

having a free fatty acid content of at least

     
   

0.2%; and

     
   

(b) in the case of any other vegetable oil,

     
   

oil with free fatty acid content of at least

     
   

0.5%.

     

60.

1505

All goods

15%

-

-

61.

1507 10 00

All goods

12.5%

-

-

62.

1507 90 10

All goods

20%

-

-

 

 

 

 

63.

1508,

All goods, crude and edible grade

12.5%

-

-

 

1509,

       
 

1510,

       
 

1512,

       
 

1513,

       
 

1514, or

       
 

1515

       

64.

1508,

All goods, refined and edible grade

20%

-

-

 

1509,

       
 

1510,

       
 

1512,

       
 

1513,

       
 

1514 or 1515

       

65.

1511 90

All goods

15%

-

-

66.

1511

Palm  stearin,  whether  crude,  RBD  or  other,

7.5%

-

-

   

having free fatty acid (FFA) 20% or more

     

67.

1511

Palm  stearin,  whether  crude,  RBD  or  other,

Nil

-

9

   

having free fatty acid (FFA) 20% or more for

     
    <


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers