CUS NTF NO. 30/2016 DATE 05/05/2016
Amendments in the exemption notification
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,-
(A) in the Table,-
(i) in serial number 163A, for the entry in column (3), the entry "Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals" shall be substituted;
(ii) after serial number 305A and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
| "305B | 70 | Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables. | 5% | - | 5"; |
(iii) after serial number 430 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
| "430A | Any Chapter | Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones | Nil | - | 5"; |
(iv) against serial number 431, in column (3), in item (i), the words "and speakers" shall be omitted;
(v) serial number 431D and entries relating thereto shall be omitted;
(vi) against serial number 431E, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(vii) against serial number 431F, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(viii) against serial number 431G, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(ix) against serial number 431H, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(x) against serial number 431-I, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(xi) against serial number 431J, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(xii) against serial number 431K, in column (3), in item (a), after the words "Parts, components and accessories", the brackets and words "(except populated printed circuit boards)" shall be inserted;
(xiii) after serial number 431K and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
| "431L | Any Chapter | (a) Parts or components for use in manufacture of populated printed circuit board of,-
(i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00];
(ii) Broadband modem [tariff item 8517 62 30];
(iii) Router [tariff item 8517 69 30];
(iv) Set-top box for gaining access to internet [tariff item 8517 69 60];
(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90];
(vi) CCTV Camera/IP Camera [tariff item 8525 20 80]
(vii)Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00];
| Nil | - | 5; |
| (b) Sub-parts for use in the manufacture of the parts or components in item (a) above. | Nil | - | 5"; |
(xiv) against serial number 448, in column (3), for the exisiting entry, the following entry shall be substituted, namely:-
"Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of,-
(i) aircraft falling under heading 8802; or
(ii) components or parts, including engine, of aircrafts of heading 8802, by the units engaged in such activities."
(xv) after serial number 448A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| "448B | 8803 | Components or parts, including engines, of aircraft of heading 8802 | Nil | Nil | 73B"; |
(B) in the ANNEXURE,-
(i) for Condition No. 73, the following Condition shall be substituted, namely:-
| Condition No. | Condition |
| "73. | "If,-
(A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-
(a) aircraft registered in India; or
(b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or
(c) aircraft components or parts, including engines of aircrafts;
(B) the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits;
(C) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner;
(D) the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,-
(i) on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose;
(ii) on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes,
within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow."; |
(ii) after Condition No. 73A, the following Condition shall be inserted, namely:-
| Condition No. | Conditions |
| "73B | If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling.". |
[F. No. 334/8/2016-TRU]
(Anurag Sehgal)
Under Secretary
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. 29/2016- Customs, dated the 26th April, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide, number G.S.R 444(E), dated the 26th April, 2016.
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