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Seeks to amend notification No. 12/2012-Customs, dated the 17th March, 2012 so as to make necessary changes in the specified entries therein.
July, 14th 2014
[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. 12/2014-Customs

                                                                New Delhi, the 11th July, 2014

        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. 12/2012-Customs, dated the 17th March,2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i),vide G.S.R.185 (E), dated the
17th March,2012, namely:-

In the said notification,-

(A)     in the Table,-

(i)     against serial number 29, for the entry in column (3), the entry " Dark seedless raisin"
shall be substituted;

(ii)    in serial number 51, for the entries in column (4), against clauses (A), (B) and (C)
under item I of column (3), the entry "Nil" shall respectively be substituted;

(iii) against serial number 73, for the entry in column (4), the entry "7.5%" shall be
substituted;

(iv) after serial number 73 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely :-
  "73A 1520 00 00            Crude glycerin for use in the            Nil       -      5";
                             manufacture of soaps

(v)     against serial number 96, for the entry in column (4), the entry "5%" shall be
substituted;

(vi)   after serial number 104C and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
  "104D 2302 40 00          Rice bran                               Nil     -          -
           2304            De-oiled soya extract                   Nil     -         -
           2305            Groundnut oil cake/oil cake meal        Nil     -         -
           2306 30         Sunflower oil cake/oil cake meal        Nil     -         -
           2306 60 00      Palm kernel cake                        Nil     -         -
                           Canola oil cake/oil cake meal,
           2306 90         Mustard oil cake/oil cake meal,         Nil     -         -";
                           Rice bran oil cake

(vii) after serial number 110 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "110A 2518                 Dolomite for metallurgical use       2.5%        -       -";
                             conforming to IS: 10346-2004

(viii) after serial number 111 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "111A 2521                 Limestone for metallurgical use       2.5%        -       -";
                             conforming to IS: 10345-2004

(ix) for serial number 122 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely :-
  "122      2701 19 10       Coking coal                           2.5%       2%      -";

(x)     against serial number 122A, for the entry in column (4), the entry "2.5%" shall be
substituted;

(xi)    against serial number 123, for the entry in column (4), the entry "2.5%" shall be
substituted;

(xii) for serial number 124 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely :-
  "124      2701 11 00       Anthracite coal                        2.5%       2%      -";

(xiii) after serial number 124 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "124A 2701 19 90           All goods                             2.5%      2%        -";

(xiv) against serial number 125, for the entry in column (4), the entry "2.5%" shall be
substituted;




(xv) after serial number 126 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely :-
  "126A 2707 40 00           Naphthelene                           5%         -        -
   126B 2707 50 00           All goods                            2.5%        -        -
  126C    2708             Coal tar pitch                           5%          -       -";

(xvi) after serial number 138B and the entries relating thereto, the following serial number
and entries shall be inserted, namely:-
  "138C 2711 11 00 or Liquefied Natural Gas (LNG)                  Nil       Nil      8B";
           2711 21 00

(xvii) for serial number 141 and the entries relating thereto, the following serial number and
the entries shall be substituted, namely:-
  "141      2711 12 00,      Liquefied propane and butane             Nil        -      -";
            2711 13 00,      mixture,      liquefied    propane,
            2711 19 00       liquefied butane and liquefied
                             petroleum gases (LPG) imported by
                             the Indian Oil Corporation Limited,
                             Hindustan Petroleum Corporation
                             Limited or Bharat Petroleum
                             Corporation Limited for supply to
                             household domestic consumers or
                             to Non-Domestic          Exempted
                             Category (NDEC) customers

(xviii) after serial number 142A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "142B 2711 12 00           Propane                                 2.5%       -        -";

(xix) after serial number 173 and the entries relating thereto, the following   serial numbers
and the entries shall be inserted, namely :-
  "173A 2901 10 00           All goods                             2.5%         -        -
   173B 2901 21 00           Ethylene                              2.5%         -        -
   173C 2901 22 00           Propylene                             2.5%         -        -
  173D 2901 24 00            Butadiene                             2.5%         -        -
   173E 2902 41 00           o-Xylene                              2.5%         -       -";

(xx) after serial number 178 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "178A 2905 11 00           Methyl alcohol                       5%         -       -";

(xxi) against serial number 185, for the entry in column (4), the entry "Nil" shall be
substituted;

(xxii) after serial number 187A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "187B 3823 11 11,          All goods for use in the                Nil       -        5";
           3823 11 12,   manufacture of soaps and
           or 3823 11 19 oleochemicals

(xxiii) against serial number 206, in column (3), for the item (a) and the entry relating
thereto, the following shall be substituted, namely:-
        "(a) Electric parts and wire rolls for fitting on electric lamp / table lamp / wall lamp /
ceiling lamp / door lamp / window lamp / garden lamp";

(xxiv) after serial number 211 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
"211A 3208,         3815, The following goods for use in the         Nil       -      15A";
         3901, or 3920       manufacture of EVA (Ethylene
                             Vinyl Acetate) sheets or backsheet,
                             which are used in the manufacture
                             of solar photovoltaic cells or
                             modules, namely:-
                                 (i) EVA resin;
                                 (ii) EVA masterbatch;
                                 (iii)Poly ethylene terephthalate
                                      (PET) film;
                                 (iv) Poly vinyl fluoride (PVF);
                                 (v) Poly      vinyl     di-fluoride
                                      (PVDF);
                                 (vi) Adhesive resin; and
                               (vii) Adhesive hardner

(xxv) after serial number 230 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely :-
  "230A 3823 11 90,          All goods for use in the              Nil        -       5";
           3823 12 00,       manufacture of soaps and
           3823 13 00,       oleochemicals
           3823 19 00,
           or 2915 70

(xxvi) against serial number 233, in column (3), after the words "Hoshangabad", the words
"and Bank Note Paper Mill India Private Limited, Mysore" shall be substituted;

(xxvii) after serial number 233 and the entries relating thereto, the following serial number
and entries shall be inserted, namely:-
 "233A. 39 or any Raw                materials  for    use    in     Nil      Nil       5";
            Chapter          manufacture of security fibre and
                             security threads for supply to
                             Security Paper Mill, Hoshangabad
                            and Bank Note Paper Mill India
                            Private Limited, Mysore for use in
                            manufacture of security paper.

 (xxviii)      against serial number 244, for the entry in column (4), the entry "Nil" shall be
substituted;

(xxix) against serial number 282, in column (3), in item (i), for the word "Fusible", the
words "Fusible and non-fusible" shall be substituted;

(xxx) against serial number 284, in column (3), after the item (o), the following items shall
be inserted, namely:-
        "(p) Fusible embroidery motifs or prints
          (q) Anti-theft devices like labels, tags and sensors
          (r) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and
        rings";

(xxxi) against serial number 312A, for the entry in column (4), the entry "Nil" shall be
substituted;

(xxxii) against serial number 313, for the entry in column (4), the entry "2.5%" shall be
substituted;

(xxxiii) against serial number 314, for the entry in column (4), the entry "2.5%" shall be
substituted;

(xxxiv) against serial number 315, for the entry in column (4), the entry "2.5%" shall be
substituted;

(xxxv) against serial number 334, for the entry in column (2), the entry "7208, 7209, 7210,
7211, 7212, 7219, 7220, 7225 3090, 7225 4019 7225 50 or 7225 9900" shall be substituted;

(xxxvi) after serial number 335 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
  "335A      7326 90 99 Forged steel rings for manufacture of         5%         -       46
                             special bearings for use in wind
                             operated electricity generators
  335B      7408             Flat copper wire for use in the          Nil       -      15A";
                             manufacture of photo voltaic ribbon
                             (tinned copper interconnect) for
                             manufacture of solar photovoltaic
                             cells or modules
(xxxvii) against serial number 417,-

(i)    in column (3), after item (2), the following item shall be inserted, namely:-
          "(3) Parts, other than those mentioned at (2) above, required for caustic soda
          unit or caustic potash unit using membrane cell technology";

(ii)      in column (4), for the entry "5%", the entry "2.5%" shall be substituted.

(xxxviii)     against serial number 432, in column (3), the words and figures "of 19 inches
and above", shall be omitted";

(xxxix)       after serial number 432 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely:-
 "432A 8540 11             Colour television picture tubes for    Nil         -        -
                           use in the manufacture of cathode
                           ray televisions
 432B     8529,            The following goods for use in the     Nil         -      5";
          4016             manufacture of Liquid Crystal
                           Display (LCD) and Light Emitting
                           Diode (LED) TV panels of heading
                           8529, namely:-
                              (i) Open cell (15.6" and above);
                              (ii) Plate diffuser;
                             (iii) Film diffuser;
                             (iv) Reflector sheet;
                              (v) Film, top;
                             (vi) Film, middle;
                             (vii) Film, bottom;
                            (viii) BAR, LED;
                             (ix) Cushion /Gasket;
                              (x) Bezzal;
                             (xi) Back cover sheet

(xl)   after serial number 433 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:-
 "433A 8543                  E-Readers                                Nil       -        -
  433B 8548 10 10 or Battery scrap and battery waste                  5%        -       -";
          8548 10 20

(xli) against serial number 468, for the entry in column (4), the entry "2.5%" shall be
substituted;
(xlii) after serial number 490 and the entries relating thereto, the following serial number
and entries shall be inserted, namely:-
 "490A        90 or any          Portable X-ray machine / system    Nil        -      89A".
            other Chapter




(B)     after the Table, in the proviso, after clause (bb), the following clause shall be inserted,
namely:-
"(bc) the goods specified against serial number 104D of the said Table on or after the first day
of January, 2015;".

(C) in the ANNEXURE,-

(i)     after condition number 8A and entry relating thereto, the following condition shall be
inserted, namely:-
   "8B         If in respect of the Liquefied Natural Gas (LNG) for which exemption is
               claimed,-
                  (a) the importer indicates in the Bill of Entry, the quantity of LNG for
                      which the exemption is claimed; and
                  (b) the importer produces a certificate from the Assistant Commissioner or
                      Deputy Commissioner of Customs, as the case may be, having
                      jurisdiction over the place of export certifying that the quantity of LNG
                      for which exemption is being claimed has actually been exported in
                      terms of equivalent quantity by Gas Authority of India Limited (GAIL)
                      to Pakistan during the preceding month under a contract entered into by
                      GAIL for supply of re-gasified LNG to Pakistan based on import of
                      LNG into India.";

(ii)      against condition number 9, clause (c) shall be omitted;

(iii) after condition number 15 and the entries relating thereto, the following condition
shall be inserted, namely:-

       "15A If , the importer at the time of import,-
                 (a)    furnishes in all cases a certificate to the Deputy Commissioner of
                        Customs or the Assistant Commissioner of Customs, as the case may
                        be, from an officer not below the rank of a Deputy Secretary to the
                        Government of India in the Department of Electronics and Information
                        Technology (DeitY) recommending the grant of the exemption and the
                        said officer certifies that the goods are required for the specified
                        purpose; and
                 (b) furnishes an undertaking to the Deputy Commissioner of Customs or the
                       Assistant Commissioner of Customs, as the case may be, to the effect
                       that,-
                       (i) he shall use the imported goods for the purpose specified; and
                       (ii) in case he fails to comply with item (i), he shall pay an amount
                            equal to the difference between the duty leviable on the imported
                            goods but for the exemption under this notification and that
                            already paid at the time of importation.".

(iv) in condition number 24,-

(a)    in clause (a), (c) and (d), for the words "Apparel Export Promotion Council or Council
for Leather Exports," words "Apparel Export Promotion Council or Indian Silk Export
Promotion Council or Council for Leather Exports" shall be substituted;

(b)     in clause (b), for the figure, words, letters and brackets "3 percent of the FOB value of
textile garments (other than handloom garments) or leather garments, as the case may be,"
following shall be substituted, namely:-
        "5 percent of the FOB value of textile garments (other than handloom garments) or 3
percent of the FOB value of leather garments";

(v)    in condition number 40, for the words "Director (Rolling Stock, Electrical and
Signaling)", the words "Director (Electrical)" shall be substituted;

(vi) after condition number 89, the following condition shall be inserted, namely:-
"89A      If,-
          (a)      the goods are imported by the Police Force of the States or Union
          territories or Central Reserve Police Force or National Security Guard or Border
          Security Force or Central Industrial Security Force or Indo-Tibetan Border Police
          or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb
          detection or disposal purposes; and
          (b)      the importer produces a certificate from an officer in the Ministry of
          Home Affairs or Ministry of Railways, as the case may be, not below the rank of
          Under Secretary to the Government of India to the effect that the said goods are
          intended for the aforesaid use.";

                                                                   [F. No. 334/15/2014-TRU]


                                                                              (Pramod Kumar)
                                                    Under Secretary to the Government of India

Note.- The principal notification No. 12/2012-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. 185(E), dated the 17th March, 2012 and last amended by notification No, 05/2014-
Customs, dated the 17th February, 2014, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R 92(E), dated the 17th February, 2014.

 
 
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