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Seeks to amend notification No. 21/2012- Customs, dated the 17th March, 2012 so as to make necessary changes in the specified entries therein.
March, 05th 2015
[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)

                                       NOTIFICATION
                                      No. 11/2015-Customs
                                                                New Delhi, the 1stMarch, 2015
       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 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. 21/2012-Customs, dated the 17th March,2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i),vide G.S.R. 194(E), dated the
17th March,2012, namely:-




In the said notification, in the Table,-

(a)     afterS.No. 14C and the entries relating thereto, the following S.Nos.and the entries
shall be inserted, namely :-

   (1)     (2)                               (3)                                      (4)
  "14D Any Chapter All goods [except populated Printed Circuit Boards                 Nil
                   (PCBs) ] required for use in the manufacture of the
                   following, namely,-

                            (i). All goods specified against S.Nos.1 to 68 of the
                                 TABLE to the notification of the Government
                                 of India in the Ministry of Finance (Department
                                 of Revenue), No. 25/1998-Customs, dated the
                                 2nd June, 1998 vide number G.S.R.290(E),
                                 dated the 2nd June, 1998;
                           (ii). All goods specified against S.Nos. 1 to 38 of
                                 the Table to the notification of the Government
                                 of India in the Ministry of Finance (Department
                                 of Revenue), No. 24/2005-Customs dated the
                                 1st March, 2005 vide number G.S.R.122(E),
                                 dated the 1st March, 2005;
                          (iii). All goods specified against S.Nos. 1 to 32 of
                                 the Table to the notification of the Government
                                 of India in the Ministry of Finance (Department
                                 of Revenue), No. 25/2005-Customs dated the
                                 1st March, 2005 vide number G.S.R.123(E)
                                 dated 1st March, 2005:
                                Provided that the exemptions under this S.No.
                        shall be subject to Condition No. 5 annexed to the
                        notification of the Government of India in the Ministry
                        of Finance (Department of Revenue), No. 12/2012-
                        Customs, dated the 17th March, 2012 vide number
                        G.S.R.185(E) dated the 17th March, 2012.
   14E     90 or any    All goods specified against S.No. 488A of the Table to       Nil
             other      the notification of the Government of India in the
            Chapter     Ministry of Finance (Department of Revenue), No.
                        12/2012-Customs, dated the 17th March, 2012 vide
                        number G.S.R.185(E) dated the 17th March,2012:




                              Provided that the exemption under this S.No.
                      shall be subject to the conditions, if any, specified in
                      respect of such goods under S. No. 488A of the Table
                      annexed to the notification of the Government of India
                      in the Ministry of Finance (Department of
                      Revenue),No. 12/2012-Customs, dated the 17th
                      March, 2012 vide number G.S.R.185(E) dated the 17th
                      March, 2012.
   14F    Any Chapter All inputs for use in the manufacture of LED (Light            Nil";
                      Emitting Diode) driver or MCPCB (Metal Core
                      Printed Circuit Board) for LED lights and fixtures or
                      LED Lamps:

                        Provided that the exemption under this S.No. shall be
                        subject to Condition No. 5 annexed to the notification
                        of the Government of India in the Ministry of Finance
                        (Department of Revenue), No. 12/2012-Customs,
                        dated the 17th March, 2012 vide number G.S.R.185(E)
                        dated the 17th March, 2012.


(b)     afterS.No.45 and the entries relating thereto, the following S.Nos.and entries shall be
inserted, namely:-
    (1)        (2)                                 (3)                                (4)
  "45A 2710             Naphtha:                                                     2% ad
                        Provided that the importer shall follow the procedure       valorem
                        set out in the Customs (Import of Goods at
                        Concessional Rate of Duty for Manufacture of
                        Excisable Goods) Rules, 1996.
  45B      2902 50 00 Styrene:                                                       2% ad
                        Provided that the importer shall follow the procedure       valorem
                        set out in the Customs (Import of Goods at
                        Concessional Rate of Duty for Manufacture of
                        Excisable Goods) Rules, 1996.
  45C      2903 15 00 Ethylene dichloride (EDC):                                     2% ad
                        Provided that the importer shall follow the procedure       valorem
                        set out in the Customs (Import of Goods at
                             Concessional Rate of Duty for Manufacture of
                             Excisable Goods) Rule, 1996.
  45D          2903 21 00    Vinyl chloride monomer (VCM):                               2% ad
                             Provided that the importer shall follow the procedure     valorem";
                             set out in the Customs (Import of Goods at
                             Concessional Rate of Duty for Manufacture of
                             Excisable Goods) Rules, 1996.


(c)     afterS.No.78 and the entries relating thereto, the following S.No.and entries shall be
inserted, namely:-

      (1)           (2)                                 (3)                               (4)
      "78A        7204      The following goods, namely:-                                2%";
                                (a) Melting scrap of iron or steel;
                                (b) Stainless steelscrap, for the purpose of melting

(d)     afterS.No.79 and the entries relating thereto, the following S.Nos.and entries shall be
inserted, namely:-

       (1)         (2)                              (3)                                  (4)
      "79A        7404      The following goods, namely:-                                2%;

                               (a) Copper scrap;
                               (b) Brass scrap
      79B         7602      Aluminium scrap                                              2%";



(e)         S. No. 83 and the entries relating thereto shall be deleted.


                                                                           [F. No. 334/5/2015-TRU]


                                                                                      (Akshay Joshi)
                                                          Under Secretary to the Government of India

Note.-The principal notification No. 21/2012-Customs, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 194(E)), dated the 17th March, 2012 and last amended by notification No. 21/2014-
Customs, dated the 11th July, 2014, vide number G.S.R. 468(E), dated the 11th July, 2014.

 
 
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