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Customs
Notification No-20/2007 dated 01.03.2007
Amendments in the exemption notification
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the
1st March, 2002 which was published in the Gazette of India, Extraordinary, vide
number G.S.R.118 (E) of the same date, namely:-
In the said notification,-
(A) in the proviso,-
(i) clause (a) shall be omitted;
(ii) in clause (b), for the words, letters and figures “the 1st day of May,
2007”, the words, letters and figures “the 1st day of May, 2009” shall be
substituted;
(iii) clause (c) shall be omitted;
(B) in the Table,-
(i) against S.No. 36A, for the entry in column (4), the entry “50%” shall be
substituted;
(ii) against S.No. 36B, for the entry in column (4), the entry “60%” shall be
substituted;
(iii) against S.No. 50, for the entry in column (4), the entry “7.5%” shall be
substituted;
(iv) against S.No. 68A, for the entry in column (4), the entry “Nil” shall be
substituted;
(v) S. Nos.75 and 75A, and the entries relating thereto shall be omitted;
(vi) S. No. 77B and the entries relating thereto shall be omitted;
(vii) S. No. 79 and the entries relating thereto shall be omitted;
(viii) S. No. 100 and the entries relating thereto shall be omitted;
(ix) S. No. 101A and the entries relating thereto shall be omitted;
(x) against S.No. 111, for the entry in column (3), the entry “Urea” shall be
substituted;
(xi) against S.No. 119, for the entry in column (4), the entry “10%” shall be
substituted;
(xii) against S.No. 123, for the entry in column (4), the entry “10%” shall be
substituted;
(xiii) against S.No. 125, for the entry in column (4), the entry “10%” shall be
substituted;
(xiv) against S.No. 126, for the entry in column (4), the entry “10%” shall be
substituted;
(xv) against S.No. 127, for the entry in column (4), the entry “10%” shall be
substituted;
(xvi) against S.No. 128, for the entry in column (4), the entry “10%” shall be
substituted;
(xvii) for S.No. 132 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “132. | 3704 | Cinematographic films, exposed but not developed | Nil | Nil | -” |
(xviii) against S.No.135, for the entry in column (4), the entry “10%” shall be
substituted;
(xix) after S.No.149 and the entries relating thereto, the following S.No. and
entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “149A. | 4301 or 4302 | Raw, tanned or dressed fur skins | - | Nil | -” |
(xx) S. No.150A and the entries relating thereto shall be omitted;
(xxi) against S.No. 172, for the entry in column (4), the entry “10%” shall be
substituted;
(xxii) against S. No.187, for the entry in column (4), the entry “3%” shall be
substituted;
(xxiii) S. No.219 and the entries relating thereto shall be omitted;
(xxiv) against S. No.223, for the entry in column (4), the entry “10%” shall be
substituted;
(xxv) S. Nos.231, 231A and 232, and the entries relating thereto shall be
omitted;
(xxvi) S. Nos.244A and 245, and the entries relating thereto shall be omitted;
(xxvii) against S. No.260, for the entry in column (4), the entry “10%” shall be
substituted;
(xxviii) against S. No.261, for the entry in column (4), the entry “10%” shall
be substituted;
(xxix) S. No.272 and the entries relating thereto shall be omitted;
(xxx) S. No.277 and the entries relating thereto shall be omitted;
(xxxi) against S. No.316B, for the entry in column (5), the entry “-” shall be
substituted;
(xxxii) S. No.342 and the entries relating thereto shall be omitted;
(xxxiii) against S. No.344, in column (4), for the entry relating to item (1) of
column (3), the entry “10%” shall be substituted;
(xxxiv) against S. No.344A, for the entry in column (4), the entry “10%” shall
be substituted;
(xxxv) against S. No.345, in column (4), for the entry relating to item (1) of
column (3), the entry “10%” shall be substituted;
(xxxvi) for S.No. 346 and the entries relating thereto, the following S.Nos. and
entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “346. | 88 | Gliders, or simulators of aeroplanes | Nil | - | - |
| 346A. | 88 or any other Chapter | Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) | Nil | - | 67 |
| 346B. | 8802 (except 8802 60 00) | All goods | Nil | - | 101 |
| 346C. | 8802 | Helicopters | 3% | - | - |
| 346D. | 8803 | Parts, of aircraft of heading 8802 | Nil | - | 102”; |
(xxxvii) for S.No.347 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “347. | 8803 | Parts, of aircraft of heading 8802 | 3% | - | -”; |
(xxxviii) for S.No. 349 and the entries relating thereto, the following S.No.
and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “349. | 88 or any other Chapter | The following goods, namely:- (i) Satellites and payloads; (ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mockups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads |
Nil | Nil | 69”; |
(xxxix) against S.No.353, for the entry in column (2), the entry “8902, 8904 00
00, or 8905 90” shall be substituted;
(xl) after S.No.353 and the entries relating thereto, the following S.No. and
entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “353A. | 8905 10 00 | All goods | Nil | - | -”; |
(xli) against S. No.361, for the entry in column (4), the entry “10%” shall be
substituted;
(xlii) against S. No.399, in column (4), for the entry relating to item (vi) of
column (3), the entry “7.5%” shall be substituted;
(xliii) S. Nos.426B and 427, and the entries relating thereto shall be omitted;
(xliv) S. No.438 and the entries relating thereto shall be omitted;
(xlv) against S.No. 443, for the entry in column (4), the entry “5%” shall be
substituted;
(xlvi) S. Nos. 457, 458, 459 and 460, and the entries relating thereto shall be
omitted;
(xlvii) against S.No.460A, for the entry in column (4), the entry “5%” shall be
substituted;
(xlviii) S. Nos. 461 and 462, and the entries relating thereto shall be omitted;
(xlix) S. Nos. 483, 484 and 485, and the entries relating thereto shall be
omitted;
(l) against S. No. 486, for the entry in column (4), the entry “2%” shall be
substituted;
(li) S. No. 488 and the entries relating thereto shall be omitted;
(lii) against S. No. 494, for the entry in column (3), the entry “Ethylene vinyl
acetate (EVA)” shall be substituted;
(liii) S. Nos. 495, 496 and 497, and the entries relating thereto shall be
omitted;
(liv) S. No. 497B and the entries relating thereto shall be omitted;
(lv) S. Nos. 498 and 499, and the entries relating thereto shall be omitted;
(lvi) S. Nos. 502 and 502A, and the entries relating thereto shall be omitted;
(lvii) S. Nos. 504, 505, 506 and 506A, and the entries relating thereto shall be
omitted;
(lviii) S. No. 507 and the entries relating thereto shall be omitted;
(lix) S. No. 521 and the entries relating thereto shall be omitted;
(lx) against S.No. 522, for the entry in column (4), the entry “5%” shall be
substituted;
(lxi) S. Nos. 523, 524, 525, 526, 527, 528, 529, 530, 531 and 532, and the
entries relating thereto shall be omitted;
(lxii) against S. No. 533, for the entry in column (4), the entry “5%” shall be
substituted;
(lxiii) for S.No. 534 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “534. | 5401, 5402, 5404 or 5406 00 10 | Polyester filament yarn | 7.5% | - | -”; |
(lxiv) for S.No 535 and the entries relating thereto, the following S.Nos. and
entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “535. | 5511 | All goods | 10% | - | - |
| 535A. | 5501 20 00, 5503 20 00 or 5506 20 00 | All goods | 7.5% | - | -”; |
(lxv) S. No. 542 and the entries relating thereto shall be omitted;
(lxvi) after S.No.546 and the entries relating thereto, the following S. Nos.
and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “547. | 0508 00 10 | All goods | 10% | - | - |
| 548. | 1301 90 22 | All goods | 20% | - | - |
| 549. | 1520 00 00 | All goods | 20% | - | - |
| 550. | 1702 | Dextrose Monohydrate | 20% | - | - |
| 551. | 2309 10 00 | All goods | 20% | - | - |
| 552. | 28 (except 2823 00 10) | All goods | 7.5% | - | - |
| 553. | 29 (except 2905 43 00, 2905 44 00 and 2933 71 00) | All goods | 7.5% | - | - |
| 554. | 31 | All goods | 7.5% | - | - |
| 555. | 3201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207 | All goods | 7.5% | - | - |
| 556. | 3207 10 40 | Ceramic colours | 5% | - | - |
| 557. | 3403 | All goods | 7.5% | - | |
| 558. | 3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3816 00 00, 3817, 3821 00 00 or 3824 (except 3824 60) | All goods | 7.5% | - | - |
| 559. | 3901 to 3915 (except 3908) | All goods | 7.5% | - | - |
| 560. | Any Chapter | Parts of umbrella, including umbrella panels | 5% | - | - |
| 561. | 7104 | Rough synthetic gemstones | 5% | - | - |
| 562. | 8424 | Sprinklers and drip irrigation systems for agricultural and horticultural purposes | 5% | - | - |
| 563. | 8438 | All goods | 5% | - | - |
| 564. | 8479 30 00 | All goods | 5% | - | - |
| 565. | 9108, 9110 or 9114 30 10 | Watch dials and watch movements | 5% | - | -” |
(C) in the ANNEXURE,-
(i) Condition Nos.7, 33, 41, 41A, 42 and 50 shall be omitted;
(ii) in Condition No.69, in clause (i), the words “by Indian launch vehicles
from Indian soil” shall be omitted;
(iii) after Condition No.100 and the entries relating thereto, the following
Conditions shall be inserted, namely:-
| Condition No. | Conditions |
| “101. | If, - (i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within six months from the date of entry. Explanation.- For the purposes of this entry, (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operation; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers. |
| 102. | If, - (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No.101. Explanation.- The expressions “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in Condition No.101.” |
(iv) Lists 2, 2A, 14, 19, 19A, 20, 26A, 27 and 48 shall be omitted;
(v) in List 27A, after item (9), the following items shall be inserted, namely:-
“(10) Cartridges and membranes for ultra-filtration, micro-filtration, reverse
osmosis, sterile filtration and viral removal
(11) Cell cultivation devices like roller bottle systems, spinner flasks etc
(12) Centrifuges-tubular, explosion proof, disk stack
(13) DNA/Oligonucleotides Synthesizers and DNA Analysers
(14) Electrophoresis system (protein and DNA; 2D)
(15) ELISA washer
(16) Fluorimeter
(17) LC-MS machines
(18) Low temperature freezers (minus 70 degree centigrade and less)
(19) Micro-array equipment including scanners, micro-fluidics station, arrayers,
bio-analysers, micro-array chips and bio-chips
(20) Proteomic Analysers and proteomic lab Systems
(21) Flow Cytometer/FACs
(22) Protein Purification System
(23) Gel Documentation System
(24) Enzyme linked immuno SPOT (Elispot) Reader System.”.
[F.No.334/1/2007-TRU]
(S. Bajaj)
Under Secretary to the Government of India
Note: The principal notification No.21/2002-Customs, dated the 1st March, 2002
was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E),
dated the 1st March, 2002 and was last amended vide notification
No.9/2007-Customs, dated the 25th January, 2007 which was published vide number
G.S.R.45(E), dated the 25th January, 2007.