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Seeks to amend notification No.12/2012-Cus,dated 17.03.2012 to provide concessional rate of duty on Gold Findings and to extend the list of items under Sr. No.282
September, 15th 2012






Notification No. 51 / 2012 - Customs


New Delhi, the 13th September, 2012


            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 number G.S.R 185 (E), dated the 17th March,2012, namely:-


 In the said notification, in the Table, -


i.      against S. No. 282, in column (3), after the entry (zb), the following entries shall be inserted namely: -

(zc)   bobbin elastic;

 (zd)   textile flowers;

 (ze)   water soluble lining, poly pouch, high density sticker, heat transfer sticker;

 (zf)   anglets on draw strings-hooded jacket;

 (zg)   bra cup, bust cup, moulded cups for bra and metal underwire for bra;

 (zh)   hook and bar, extra button covers-plain, ribbons, waist bands, shooter pin, O Ring, thermo strips and metal clip;

 (zi)    pin bullets for packing, plastic tag bullets, metal tabs, bows, ring & slider and rings.


ii.     for S. No. 323 and the entries relating thereto, the following shall be substituted, namely:-










Gold bars, other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units, gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage

Explanation.- For the purposes of this entry, gold findings means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place.





[F.No. 354/163/2012-TRU]



(Raj Kumar Digvijay)

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 was last amended vide notification No. 49/2012-Customs dated, the 10th September, 2012 published vide number G.S.R. 675(E) dated the 10th September, 2012.

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