[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 17th March, 2012
Notification No. 21 /2012- Customs
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) and in supersession of the notifications of the Government of
India, in the Ministry of Finance (Department of Revenue), No. 20/2006-Customs, dated the 1st
March, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i),
vide number G.S.R. 92 (E), dated the 1st March, 2006, and No. 29/2010-Customs, dated the 27th
February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 92 (E), dated the 27th February, 2010, except as respects things done or
omitted to be done before such supersession, the Central Government, 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 1st day of May, 2012, the exemption contained herein shall apply if the importer,
declares,-
(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.
Table
S. Chapter, Description of goods Standard
No heading, sub- rate
heading or
tariff item of
the First
Schedule
(1) (2) (3) (4)
1 Any Chapter All goods which are exempt from the whole of the duty of Nil
customs leviable thereon or in case of which "Free" or
"Nil" rates of duty of customs are specified in column (4)
under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and which are also exempt from the whole of
additional duty of customs leviable thereon under sub-
section (1) of section 3 of the said Act, or on which no
amount of the said additional duties of customs is payable
for any reason
2 Any Chapter All pre-packaged goods intended for retail sale in relation Nil
to which it is required, under the provisions of the Legal
Metrology Act, 2009 (1 of 2010) or the rules made
thereunder or under any other law for the time being in
force, to declare on the package thereof the retail sale price
of such article
3 Any Chapter Goods specified against S. No. 351 of the notification of Nil
the Government of India in the Ministry of Finance
(Department of Revenue), No. 12/2012-Customs, dated the
17th March, 2012
4 Any Chapter Goods specified in item (B) against S. No. 386 of the Nil
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 item
(B) against S. No. 386 of the Table annexed to the said
notification No.12/2012-Customs, dated the 17th March,
2012
5 Any Chapter Goods specified against S. No. 431 of the Table annexed to Nil
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. 431 of the Table annexed to the 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 1st day of April,
2013
6 Any Chapter Goods specified against S. No. 438 of the notification of Nil
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
7 Any Chapter Goods specified against S. No. 439 of the Table annexed to Nil
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
8 Any Chapter Goods specified against S. No. 440 of the notification of Nil
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. 440 of the table annexed to the said notification No.
12/2012-Customs, the dated 17th March.2012
9 Any Chapter Goods specified against S. No 496 of the Table annexed to Nil
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 said notification
No. 12/2012-Customs, dated the 17th March, 2012
10 Any Chapter All goods which are exempt under the notification of the Nil
Government of India in the Ministry of Finance
(Department of Revenue), No.104/2010-Customs, dated
the 1st October, 2010 [G.S.R.805(E) dated the 1st
October,2010]:
Provided that the exemption available under this
notification shall be subject to the conditions, if any
specified in respect of such goods under said notification
No. 104/2010-Customs, dated the 1st October, 2010
11 Any Chapter Aid and implements used by handicapped persons Nil
12 Any Chapter All goods specified in the First Schedule to the Additional Nil
Duty of Excise (Goods of Special Importance) Act, 1957
(58 of 1957)
13 Any Chapter Parts of DVD Drive or DVD Writer, Combo Drives, CD- Nil
ROM Drives
14 Any Chapter All items of machinery including prime movers, Nil
instruments, apparatus and appliances, control gear and
transmission equipment and auxiliary equipment
(including those required for testing and quality control)
and components required for setting up of a solar thermal
power generation project or facility
15 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not Nil
cured or frozen; poultry, eggs and livestock and animal
hair
16 0401 Fresh milk and pasteurized milk Nil
17 0403, 0406 10 Curd, Lassi, butter milk and separated milk Nil
00
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, Garlic and ginger Nil
0910 10
22 0713, 1001, Paddy, rice, wheat and pulses Nil
1006
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, Flour Atta, Maida, Besan and Suji Nil
1102 00 00
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, Gur and Jaggeri Nil
1701 14 10
32 1905 Bread (branded and unbranded) Nil
33 2106 90 99 Papad and Vadi Nil
34 2201 90 90, Water other than- Nil
2202 90 90 (i) aerated, mineral, distilled, medicinal, ionic, battery,
demineralised water, and
(ii) water sold in sealed container
35 23 Aquatic feed, poultry feed and cattle feed including grass, Nil
hay and straw, supplement and husk of pulses, concentrates
and additives, wheat bran and de-oiled cake
36 25 01 0010 Common salt (Processed or un-processed) Nil
37 26 Copper dross, copper residues, copper oxide mill scale, Nil
brass dross and zinc ash
38 2613 10 00 All goods Nil.
39 2616 Gold concentrate Nil
40 26 Gold ores and concentrates for use in the manufacture of Nil
gold:
Provided that the exemption available under this
notification shall be subject to the conditions, if any,
specified in respect of such goods under S.No. 116 of the
notification No. 12/2012-Customs, dated the 17th March,
2012
41 27 Petroleum crude, kerosene for Public distribution scheme, Nil
liquefied petroleum gas for domestic household
consumers, petrol, diesel, coal, coke and petroleum gases
and fuels
42 27 Compressed natural gas for use in the transport sector. Nil
43 27 Items covered under Public distribution system, (except Nil
kerosene)
44 2707 Carbon black feed stock Nil
45 27 or 4402 Charcoal Nil
46 30 Patent and proprietary medicines Nil
47 3002 90 10, Human blood and blood plasma Nil
3002 10
48 31 or any other Fertilizers and all inputs and raw materials for manufacture Nil
Chapter of fertilizers
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 Nil
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
52 3915 Plastic waste Nil
53 3926 40 11, All bangles except those made of precious metals Nil
3926 40 19,
7018 10 00
54 4014 10, 3006 Condoms and contraceptives Nil
60
55 4401 10 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 All goods Nil
61 4810 Light weight coated paper weighing upto 70 g/m2 , Nil
imported by actual users for printing of magazines
62 4901, 4902, Books, periodicals and journals including maps, charts and Nil
4903 or 4905 globes
63 4911 Religious pictures not for use as calendars Nil
64 5001 00 00, Silk worm laying; cocoon and raw silk Nil
5002
65 5004, 5005, Cotton and silk yarn in hank and cone Nil
5006
66 5101 Raw wool Nil
67 55020010 Acetate rayon tow required for the manufacture of cigarette Nil
filter rod
68 5603 11 00 Goods specified against S. No. 295 of the Table annexed to Nil
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.
12/2012-Customs, dated the 17th March, 2012
69 54, 55, Fishnet, fishnet fabrics and fish seeds, prawn or shrimp Nil
5608 11 seeds
70 61 (excluding All goods Nil
6117 90 00),
62 (excluding
6217 90)
71 63 National flag Nil
72 68 Earthen pot Nil
73 6815 Slate and slate pencils. Nil
74 6913 90 00 Idols made of clay Nil
75 6914 90 00 Clay lamps Nil
76 7001 00 10 Scrap glass or scrap glass bottles Nil
77 71 (except All goods other than Articles of jewellery Nil
7113)
78 7113 Articles of jewellery 1% ad
valorem
79 72251100, Cold rolled sheets of grain- oriented silicon-electrical steel Nil
72261100 other than seconds and defectives
80 7404 00 29 Brass scrap Nil
81 8201 Manually operated or animal driven agricultural Nil
implements, their spare parts, components and accessories
82 84 Geothermal ground source heat pumps Nil
83 84 Goods specified against S. No. 394 of the Table annexed to Nil
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
84 8443 99 Goods specified against S. No. 405 of the notification of Nil
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 said notification
No. 12/2012-Customs, dated the 17th March, 2012
85 8471 70 or The following goods, namely:-
8473 30 or
8523 (a) microprocessor for computer, other than motherboards;
(b) floppy disc drive;
(c) hard disc drive;
(d) CD-ROM Drive;
(e) DVD Drive or DVD Writer;
(f) Flash memory;
(g) Combo drive:
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 March,
2012 Nil
86 85 or any other Goods specified against S. No. 429 of the Table annexed to Nil
Chapter 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
87 8517 12 All goods Nil
88 8523 Information technology software, other than that on floppy Nil
disc or cartridge tape
89 8542 Electronic integrated circuits Nil
90 8541 40 20 Light emitting diodes (electroluminescent) imported for Nil
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
91 8802 (except Goods specified against S. No. 453 of the notification of
8802 60 00) 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 said notification
No. 12/2012-Customs, dated the 17th March, 2012.
92 8908 00 00 All goods Nil
93 90 or any other Goods specified at S. No. 474 of the Table annexed to the Nil
Chapter 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.
94 90 or any other Goods specified at S. Nos. 475, 476 and 477 of the Nil
Chapter 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 and 477 respectively of the Table
annexed to the said notification No. 12/2012-Customs,
dated the 17th March, 2012.
95 9018, 9019, Goods required for medical, surgical dental or veterinary Nil
9020, 9021 or use
9022
96 8901 All goods
97 8905 10 00 All goods Nil
98 9101, 9102 All goods Nil
99 9801 Goods specified against S. No. 508 of the Table annexed to Nil
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 under S.
No. 508 of the Table annexed to the notification No.
12/2012-Customs, dated the 17th March, 2012.
100 9801 Goods for the project specified against S. No. 39 of the Nil
notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 42/96-Customs,
dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23 rd
July, 1996]
101 9801 Goods specified against S. No. 515 of the Table annexed to Nil
the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 12/2012-
Customs, dated the 17th March, 2012.
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
|
