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Seeks to supercede notification Nos. 20/2006-Customs, dated the 01.03. 2006 and 29/2010 dated 27.02.2010
March, 21st 2012
[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



 
 
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