|
|
Provided that nothing contained in
|
|
|
st day of May, 2022;
(32) S. Nos. 129, 130 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(33) against S. No. 132, in column (3),-
(a) in clause (A), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after 31st March,
2023.”;
(b) clause (B) shall be omitted;
(34) S. Nos. 134, 135, 136, 137, 138 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(35) S. Nos. 142, 143, 144, 146, 147, 147A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(36) after S. No. 147A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
“147B.
|
2710 19
|
Fuel oil
|
2.5%
|
-
|
-
|
|
|
|
|
|
|
147C.
|
2710 19
|
Straight run fuel oil
|
2.5%
|
-
|
-
|
|
|
|
|
|
|
147D.
|
2710 19
|
Low sulphur wax residue
|
2.5%
|
-
|
-
|
|
|
|
|
|
|
147E.
|
2710 19
|
Vacuum residue, Slurry
|
2.5%
|
-
|
-
|
|
|
|
|
|
|
147F.
|
2710 19
|
vacuum gas oil
|
2.5%
|
-
|
-”;
|
|
|
|
|
|
|
(37) S. No. 151 and the entries relating thereto shall be omitted;
(38) S. No. 154 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(39) S. Nos. 156, 157, 157A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(40) S. Nos. 159, 161 and the entries relating thereto shall be omitted;
(41) against S. No. 166, in column (2), for the entries, the entries “28, 29, 30 or 38” shall be substituted;
(42) after S. No. 166 and the entries relating thereto, the following S. No. and the entries shall be inserted with effect from the 1st day of April, 2024, namely:-
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
“166A.
|
28, 29
|
Bulk drugs used in the manufacture of:
|
|
|
|
|
or 30
|
|
|
|
|
|
|
(i) Poliomyelitis Vaccine (Inactivated and
|
5%
|
-
|
9
|
|
|
live)
|
|
|
|
|
|
(ii) Monocomponent insulins
|
5%
|
-
|
9”;
|
|
|
|
|
|
|
(43) against S. No. 167, in column (3),-
(a) clause (C) and the entries relating thereto shall be omitted;
(b) after clause (C) so omitted, the following clause and entries relating thereto shall be inserted, which shall remain in force till the 31st day of March, 2024, namely:-
|
|
|
(3)
|
|
(4)
|
|
(5)
|
|
|
(6)
|
|
|
|
|
|
|
|
|
|
|
|
this S. No. shall have effect after
|
|
|
|
|
|
the 30th September, 2023
|
|
|
|
|
(158) against S. No. 601, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), the entry “111” shall be inserted;
(159) against S. No. 602, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), for the entry, the entries “96 and 111” shall be substituted;
(160) against S. No. 603, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), the entry “111” shall be inserted;
(161) against S. No. 604, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), for the entry, the entries “97 and 111” shall be substituted;
(162) against S. No. 605, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), for the entry, the entries “98 and 111” shall be substituted;
(163) against S. No. 606, -
(a) in column (3), the following proviso shall be inserted at the end, namely:-
“Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.”;
(b) in column (6), the entry “111” shall be inserted;
II.(a) the first proviso after the Table shall be omitted;
(b) in the second proviso, the word “further” shall be omitted;
- after the second proviso, in the Explanation, after clause (III), the following clause shall be inserted, namely:-
“(IV) Under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, it is hereby specified that the conditional exemptions granted under the S. Nos. of the Table to the notification, as are specified in column (2) of the Table below, for which the period of validity is not specified otherwise, shall unless varied or rescinded, be valid upto the date mentioned in the corresponding entry in column (3) of the said Table below.
|
|
|
Table 2
|
|
|
|
|
|
|
|
|
S. No.
|
S. Nos in the Table to this notification
|
Date up to which valid
|
|
|
(1)
|
(2)
|
(3)
|
|
|
1.
|
16, 90, 133, 139, 150, 155, 164, 165, 168, 183, 184,
|
31st March, 2023
|
|
|
|
188, 204, 213, 237, 238, 253, 254, 255, 258, 259,
|
|
|
|
|
260, 261, 269, 271, 276, 277A, 279, 280, 325, 333,
|
|
|
|
|
334, 339, 340, 341, 341A, 353, 364A, 374, 375, 378,
|
|
|
|
|
379, 380, 381, 387, 392, 415, 415A, 416, 417, 418,
|
|
|
|
|
419, 420, 421, 426, 428, 429, 441, 462, 463, 464,
|
|
|
|
|
471, 472, 475, 478, 482, 489B, 495, 497, 504, 509,
|
|
|
|
|
510, 511, 512, 512A, 516, 519, 534, 535, 535A, 536,
|
|
|
|
|
538, 540, 542, 543, 544, 546, 549, 550, 559, 565,
|
|
|
|
|
566, 567, 568, 570, 575, 577, 578A, 579, 580, 581,
|
|
|
|
|
583, 593, 612
|
|
|
|
2.
|
17, 80A, 104, 172, 191, 257, 257A, 257B, 257C,
|
31st March, 2024.”;
|
|
|
|
265, 290, 292, 293A, 296A, 326, 329, 345A, 354,
|
|
|
|
|
355, 356, 357, 422, 423, 442, 446, 451, 464A, 517,
|
|
|
|
|
591.
|
|
IV.
|
in the ANNEXURE, -
|
|
(i) Condition No. 14 shall be omitted;
(ii) in Condition No. 16, for the words “Duchenne Muscular Atrophy” at both places, the words “Duchenne Muscular Dystrophy” shall be substituted;
(iii) Condition Nos. 17,19, 21, 28, 32, 33, 34 and 36 shall be omitted;
(iv) for Condition No. 48 and the entries relating thereto, the following Condition and entries shall be substituted, namely:
“48.
If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the sub-contractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall
also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods.
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.”;
(v) Condition Nos. 61, 73, 92, 93 and 94 shall be omitted;
(vi) for Condition No. 108 and the entries relating thereto, the following Condition and entries shall be substituted, namely: -
“108.
If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.”;
(vii) after Condition No. 109, the following Condition Nos. shall be inserted, namely: -
“110.
|
If, the importer produces before the Deputy Commissioner of Customs or the
|
|
Assistant Commissioner of Customs, as the case may be, a certificate issued
|
|
under Kimberley Process Certification Scheme (KPCS) certifying that the
|
|
imported goods are diamonds, not further worked than simply sawn.
|
- If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986.
112.
|
If the goods are imported by, –
|
|
(a) a Centre of Excellence listed in List 35; or
|
|
|
|
(b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the drugs or medicines are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs or medicines for the treatment of said rare disease.”;
(viii) for List 1 and the entries relating thereto, the following list and entries shall be substituted, namely: -
“List 1 (See S. No. 104 of the Table)
(1) Acid Sodium Carbonate (Sodium bicarbonate)
(2) Batter
(3) Breadcrumbs
(4) Citric Acid
(5) Flavouring extracts, and sauces
(6) Flavouring Oil
(7) Food Colours
(8) Food Enzymes
(9) Food Grade Phosphates
(10) Food Marinates
(11) Food Tenderizers
(12) Natural Edible Gum
(13) OTR Fresh Fish Bags (Oxygen Permeable)
(14) Polypropylene box as per buyer’s requirements
(15) RFID label to tag on carton or box
(16) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate
(17) Sodium Citrate
(18) Solid board box as per buyer's requirements
(19) Sorbitol
(20) Starch (Wheat/non-wheat)/Pre-gelatinized Starch";
(ix) in List 3, -
(i) item numbers 3, 7, 8, 12, 22, 25, 27, 28, 30, 33, 38, 39, 43, 44, 49, 50, 53, 54, 61, 62, 68, 70, 80, 86, 88, 93, 97, 99, 102, 107, 109, 110, 115, 117, 121 and the entries relating thereto shall be omitted;
(ii) item number 95 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2023;
(iii) after item number 122 and the entries relating thereto, the following entries shall be inserted with effect from the 2nd February, 2022, namely: -
“(123) Diagnostic Agent for detection of Hepatitis B antigen
(124) Diagnostic kits for detection of HIV antibodies
(125) Enzyme linked immune absorbent assay kits Elisa kits.”;
(x) in List 4, item numbers 1, 3, 4, 7, 8, 9, 13, 17, 18, 19, 26, 27, 28, 29, 30, 32, 37, 42, 45, 46, 50, 51, 58, 60, 61, 63, 71, 72, 73, 74, 76, 77, 78, 81, 89, 91, 98, 99, 110 and the entries relating thereto shall be omitted;
(xi) List 7 shall be omitted;
(xii) in List 10, item numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 18, 19 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;
(xiii) in List 11, in item number 4, sub-item numbers (b), (c), (e), (f) and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;
(xiv) in List 13, item numbers 3, 5, 7, 8, 10, 17, 22, 23, 24, 25, 26 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;
(xv) Lists 17, 18 and 23 shall be omitted;
(xvi) in List 25, item numbers 1, 3 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022;
(xvii) for List 33 and the entries relating thereto, the following List and entries shall be substituted, namely:-
|
|
|
|
|
|
2022;
|
|
|
|
|
“List 33 (See S. No. 404 of the Table)
S. No
|
Heading/Tariff
|
|
Description
|
|
Item
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
|
|
|
|
|
1.
|
7304
|
|
i.
|
Premium/Chrome Casing pipes and Tubing’s along with
|
|
|
|
|
accessories, connections, crossovers, couplings
|
|
|
|
ii.
|
Sub-sea pipelines including weight coating and wrapping-
|
|
|
|
|
API 5L (American Petroleum Institute) Line Pipe complying
|
|
|
|
|
requirement of Annexure-J and Annexure-H of API list
|
|
|
|
|
2.
|
8207
|
|
Drilling bits for earth boring and rock drilling tools
|
|
|
|
3.
|
8413 or 8414
|
Equipment like water injection, Gas turbine, sub-surface pumps and
|
|
|
|
all type of Compressor for process and production platforms and sub-
|
|
|
|
surface pumps and sucker rod pumps, High pressure Valves
|
|
|
|
|
4.
|
8430
|
|
Oil and Gas Rigs (Onshore) Petroleum and Gas well Drilh="7">
|
|
|
|
|
|
(51)
|
S. No. 180 and the entries relating thereto shall be omitted with effect from the 1st day of May,
|
|
2022;
|
|
|
|
|
|
|
|
|
|
|
(52)
|
S. No. 182 and the entries relating thereto shall be omitted with effect from the 1st day of May,
|
|
2022;
|
|
|
|
|
|
|
|
|
|
|
(53)
|
S. No. 185 and the entries relating thereto shall be omitted with effect from the 1st day of May,
|
|
2022;
|
|
|
|
|
|
|
|
|
|
|
(54)
|
S. No. 187 and the entries relating thereto shall be omitted;
|
|
|
|
|
|
(55)
|
S. No. 192 and the entries relating thereto shall be omitted;
|
|
|
|
|
|
(56) S. Nos. 193, 194, 195, 196, 197, 198, 199 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(57) against S. No. 200, in column (4), for the entry, the entry “2.5%” shall be substituted;
(58) S. Nos. 200, 201, 202A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;
(59) (a) after S. No. 204 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
|
(5)
|
(6)
|
|
|
|
|
|
|
|
“204A.
|
2915 21 00
|
ling
|
|
|
|
Machinery and Equipment/Units for specialised services for Offshore
|
|
|
|
and Onshore petroleum operations
|
|
|
|
|
5.
|
8475
|
|
High Temp Valve
|
|
|
|
6.
|
85311090
|
Fire prevention signalling apparatus
|
|
|
|
7.
|
87053000
|
Fire fighting vehicles
|
|
|
|
|
|
8.
|
8905
|
|
i.
|
Oil and Gas Rigs (Offshore), Process and Production
|
|
|
|
|
Platforms and Marine Vessels and Barges
|
|
|
|
ii.
|
Equipment for Oil and Gas Rigs and Specialised Services,
|
|
|
|
|
Light Vessels, dredges, floating cranes and other vessels, the
|
|
|
|
|
navigability of which is subsidiary to their main function;
|
|
|
|
|
floating docs; Floating and submersible drilling or
|
|
|
|
|
production platforms – Mooring ropes, Chains, Shackles,
|
|
|
|
|
Coupling Marines hoses and connected equipment
|
|
|
|
|
9.
|
8906 90
|
00
|
Life Boats, Survival craft, Life craft, Vessel for Pollution control
|
|
|
|
|
10.
|
8907
|
|
Oil tanker to be used for oil storage and connected equipment, other
|
|
|
|
floating structures (for example rafts, tanks, coffer dams, Llanding
|
|
|
|
stages, buoys and beacons)
|
|
|
|
|
11.
|
9015
|
|
Geological and Geophysical Equipment, Logging Units, Survey
|
|
|
|
Vessel required for petroleum operations
|
|
|
|
12.
|
90200000
|
Breathing appliances and gas masks
|
|
|
|
13.
|
90301000
|
Fire and gas detection equipment including H2S monitoring
|
|
|
|
equipment
|
|
|
|
|
14.
|
2710
|
|
Oilfield chemicals namely Potassium Formate, Hollow Glass Sphere
|
|
3811
|
|
Grade-IV, Aqueous Film Forming Foam 6% US Mil.,
|
|
3824
|
|
Glutaraldehyde, Hydroxymethyl Phosphonium Sulphate, Ammonium
|
|
|
Persulphate, Demulsifier Low Temperature, Potassium Chloride,
|
|
3905
|
|
|
|
Partially Hydrolysed Poly Acrylamide, Xanthum Gum polymer and
|
|
3104 20
|
00
|
|
Oil and Gas wells specific Cement Additives
|
|
|
|
|
|
|
15.
|
73, 84, 85, 87,
|
Spares and accessories for the parts specified at S. No. 3, 4, 7, 8, 9,
|
|
89 and 90
|
10, 11 and 13.”;
|
|
|
|
|
|
(xviii) after List 34 and the entries relating thereto, the following list and entries shall be inserted, namely: -
“List 35 (See S. No. 167A of the Table)
(1) AIIMS, New Delhi
(2) Centre for Human Genetics, Bengaluru
(3) Institute of Post Graduate Medical Education and Research, Kolkata
(4) King Edward Memorial Hospital, Mumbai
(5) Maulana Azad Medical College, New Delhi
(6) Nizam Institute of Medical Sciences, Secundarabad
(7) PGIMR, Chandigarh
(8) Sanjay Gandhi Post Graduate Institute of Medical Science, Lucknow.”;
- Save as otherwise provided, this notification shall come into force on 2nd February, 2022.
[F. No.334/01/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 55/2021-Customs, dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 904 (E), dated the 29th December, 2021. Acetic Acid
|
5%
|
-
|
|
-”;
|