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Amended rate of Duty on Imported items-Customs Notification as per budget 2016

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Amended rate of Standard and Additional Customs Duty on Imported Items

Dated: 03/03/2016

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 amendment 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) against serial number 22, for the entry in column (4), the entry ―5%‖ shall be substituted;
(ii) after serial number 96 and the entries relating thereto, the following serial number and
  entries shall be inserted, namely :-      
                 
(1) (2)   (3) (4) (5) (6)
―96A 2207 20 00   Denatured  ethyl  alcohol  (ethanol)  for 2.5% 5‖;
          use in manufacture of excisable goods.      
(iii) after serial number 109 and the entries relating thereto, the following serial number and
  entries shall be inserted, namely :-      
                 
(1) (2)   (3) (4) (5) (6)
―109A 2505 10 11,   Silica Sands 2.5% -‖;
  2505 10 12,          
  2505 10 19          
(iv) after serial number 121A and the entries relating thereto, the following serial numbers
  and entries shall be inserted, namely :-      
                 
(1)   (2)     (3) (4) (5) (6)
―121B 2701 11 00,   All goods 2.5% 2%
    2701 12 00,          

 

  2701 19          
121C 2701 20, All goods 2.5%  
  2702, 2703    
           
121D 2704, 2705, All goods 5%  
  2706      
             
121E 2707   All goods 2.5%  
121F 2708   All goods 5% – ‖;  

 

  • serial numbers 122, 122A, 123, 124, 124 A, 125, 126, 126A, 126B and 126C and the entries relating thereto shall be omitted;
  • in serial number 151, in column (6), the entry ―5‖ shall be inserted;
  • in serial number 152, in column (6), the entry ―5‖ shall be inserted;
  • after serial number 163 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
(1) (2)   (3) (4) (5) (6)
―163A 2844 Medical use  fission  Molybdenum-99 Nil 5‖;
    (Mo-99),  if  imported  by  Board  of      
    Radiation and   Isotope   Technology      
    (BRIT) for use in the manufacture of      
    radio pharmaceuticals      

 

  • after serial number 172 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
    (2)   (3) (4) (5) (6)
(1)              
―172A 2901, 2902 All goods 2.5% -‖;
  (except 2902        
  43 00, 2902        
  50 00)          

 

  • against serial number 173, for the entries in column (2), the entries ―2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00) or 2904‖ shall be substituted;
  • serial numbers 173A, 173B, 173C, 173D, 173E and 176 and the entries relating thereto shall be omitted;
  • after serial number 230A and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
(1) (2)   (3) (4) (5) (6)
―230B 3824 90 The  following  goods  for  use  in  the 2.5% 5‖;
             

 

        32,8505 manufacture of Brushless Direct Current        
        11 90 (BLDC) motors, namely:-          
          (i)  Magnet  Resin  (Strontium  Ferrite        
          compound/before formed, before        
          magnetization);              
          (ii) Neodymium Magnet (before        
          Magnetization)              
                   
(xiii) after serial number  238 and the entries relating thereto, the following serial number and
    entries shall be inserted, namely :-              
                       
(1)   (2)   (3)       (4) (5) (6)  
  ―238A   3902 Capacitor grades   polypropylene Nil 5‖;  
          granules or resins for the manufacture of        
          capacitor grade plastic film          

 

(xiv)          for serial number 242 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-

(1) (2) (3) (4) (5) (6)
―242 3906 90 90 Superabsorbentpolymer(SAP)      
    imported for use in the manufacture of      
    the following, namely :-      
    (i) adult diapers; 5% 6% 5
    (ii)  all  goods  falling  under  chapter      
    heading 9619, other than adult diapers 5% 5‖;
           

 

  • after serial number 254 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1) (2)   (3) (4) (5) (6)
―254A 4016 95 90, All  goods,  other  than  natural  rubber 10% -‖;
  4016 99 90, latex made balloons      
  9503 00 90,        
  9505 10 00,        
  9505 90 90        
               

 

  • after serial number 259 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1) (2)   (3) (4) (5) (6)
―259A 4401 21 00, Wood in chips or particles, imported for Nil 5‖;
  4401 22 00 use  in manufacture  of  the  following,      
    namely:-      
    i. paper and paperboard;      
    ii. newsprint.      
  • for serial number 260 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
(1)   (2)   (3)     (4) (5) (6)
                   
―260 47   Pulp  of wood  or of  other fibrous      
      cellulosic material (excluding rayon      
      grade  wood  pulp)  when  used  for  the      
      manufacture of the following, namely :-      
      (i) newsprint;     Nil 5 and 25
      (ii) paper and paperboard;   Nil 5
      (iii) adult diapers;     Nil 5
      (iv)  all  goods  falling  under chapter 2.5% 5‖;
      heading 9619, other than adult diapers.      

 

  • serial number 275 and the entries relating thereto shall be omitted;
  • after serial number 284 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
(1) (2) (3) (4) (5) (6)
―284A 50,52, 54, 55 Cotton  and  Elastane  blended  printed Nil 28A‖;
  or  any  other fabrics      
  chapter Cotton and metallic yarn dyed blended      
    fabrics      
    Cotton   and   spandex   and   metallic      
    blended fabrics      
    Cotton and Elastane printed fabric      
    Cotton and silk lining fabric      
    100%   linen   chambray   woven/dyed      
    fabric      
    100% ramie dyed /blended printed yarn      
    dyed fabric      
    Nylon and spandex lining fabrics      
    100% polyester velvet dyed fabric      
    Cotton  /  Nylon  /  Embroidery crochet      
    lace lining fabric      

 

  • after serial number 290 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1) (2) (3) (4) (5) (6)
―290A 5402 19 90 Nylon 66 filament 2.5% -‖;
           
  5402 52 00 Polyester yarn-Anti Static Filament      

 

      5503 11 00   Aramid Flame Retardant  Fibre      
      5503 11 00   Para- aramid Fibre        
      5503 19 00   Nylon Staple Fibre        
      5503 19 00   Nylon Anti Static Staple fibre        
      5503 30 00   Modacrylic fibre        
      5504 10 00   Flame Retardant Viscose Rayon Fibre      
  (xxi) after serial number  305 and the entries relating thereto, the following serial number and
    entries shall be inserted, namely :-          
                     
  (1)   (2)   (3)     (4) (5) (6)
  ―305A   70   Solar tempered glass or solar tempered 5% 5‖;
            (anti-reflective coated) glass for use in      
            manufacture of solar      
            cells/panels/modules          
                 
(xxii) serial number 306 and the entries relating thereto shall be omitted;    

 

(xxiii)           in serial number 318, for the entry in column (5), the entry ―8.75%‖ shall be substituted;

(xxiv)           in serial number 320, for the entry in column (5), the entry ―7.75%‖ shall be substituted;

(xxv)           after serial number 335B and the entries relating thereto, the following serial number and entries shall be inserted, namely-

  (1)   (2)   (3) (4) (5) (6)
  ―335C   7404 00 22 Brass scrap   2.5% -‖;
(xxvi) serial numbers 339 and 356 and the entries relating thereto shall be omitted;  

 

(xxvii)            after serial number 357 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

(1) (2)     (3)   (4) (5) (6)
           
―357A 84    or    any Goods specified in List 34 required in Nil Nil 40A‖;
. other Chapter connection with:        
    (a) petroleum operations undertaken      
    under petroleum exploration      
    licenses or mining leases, granted      
    by the Government of India or any      
    State Government to the Oil  and      
    Natural  Gas  Corporation  or  Oil      
    India Limited on nomination basis,      
    (b) petroleum operations undertaken      
    under specified contracts      

 

(c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

(d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP)

(e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy

(xxviii) serial numbers 358, 359, 359A and 360 and the entries relating thereto shall be omitted;
(xxix) against serial number 368, in column (5), for the entry ―Nil‖, the entry ― – ‖ shall be
    substituted;        
(xxx) after serial number 371C and the entries relating thereto, the following serial number and
    entries shall be inserted, namely:-      
               
  (1)   (2) (3) (4) (5) (6)
  ―371D   2818 20 90 Aluminium  Oxide  for  use  in  the 5% 5‖;
        manufacture of washcoat for catalytic      
        converters      
(xxxi) against serial number 372, in column (3), in item (i), the following shall be inserted,
    namely:-        

 

―Notwithstanding anything contained in List17, the exemption shall not apply to the following goods falling under 8517, namely:-

  • Soft switches and Voice over Internet Protocol (VoIP) equipment namely VoIP phones, media gateways, gateway controllers and session border controllers;
  • Optical Transport equipment; combination of one or more of Packet Optical Transport Product/Switch(POTP/POTS), Optical Transport Network(OTN) products, and IP Radios;
  • Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;
  • Multiple Input  /  Multiple  Output  (MIMO)  and  Long  Term  Evolution  (LTE)

Products.‖;

  • after serial number 372 and entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
(1) (2) (3)   (4) (5) (6)
―372A 84, 85 or 90 Machinery,  electrical equipment,  other Nil 5

 

    instruments  and  their  parts  [except      
    populated  Printed  Circuit  Boards]  for      
    use  in  fabrication  of  semiconductor      
    wafer and Liquid Crystal Display (LCD)      
372B 84, 85 or 90 Machinery,  electrical  equipment, other Nil 5‖;
    instruments  and  their  parts  [except      
    populated Printed Circuit Boards] for      
    use  in  assembly,  testing,  marking  and      
    packaging of semiconductor chips        

 

(xxxiii) in serial number 399B, in  column (2), after the existing entry, the entry ―8536 49 00‖
    shall be added;            
(xxxiv) after serial number 399C and the entries relating thereto, the following serial number and
    entries shall be inserted, namely:-          
                       
  (1)     (2)   (3)   (4) (5)   (6)
               
  ―399D 8419 19 20 Water heaters, other than industrial solar 7.5%   -‖;
            water heaters          
               
(xxxv) against  serial  number  417,  for  the  entry  in  column  (4),  the  entry  ―Nil‖  shall  be
    substituted;              
(xxxvi) after serial number 418 and entries relating thereto, the following serial number and
    entries shall be inserted, namely :-          
                     
  (1)     (2)   (3)   (4) (5)   (6)
  ―418A 84 or 90 Disposable  sterilized  dialyzer and Nil   -‖;
            micro barrier of artificial kidney          
(xxxvii) after serial number 422 and the entries relating thereto, the following serial number and
    entries shall be inserted, namely :-          
                     
  (1)     (2)   (3)   (4) (5)   (6)
  ―422A 8501 (except All goods   7.5%  
      8501 64 70,            
      8501 64 80),            
                       
  422B   8502     All goods   7.5%  
      (except  8502            
      11 00,              
      8502 20 10,            
      8502 40 00),            

 

422C 8503 00 10, All goods 7.5%
  8503 00, 21        
  or 8503 00        
  29                
             
422D 8504 10 10, All goods 7.5%
  8504 10 20        
  or                
  8504 10 90        
422E 8537       All goods 7.5%
422F 8544 (except All goods 7.5%
  8544 42 91,        
  8544 42 92,        
  8544 42 93,        
  8544 42 99,        
  85 44 70 10        
  or 8544 70        
  90)                
422G 8546       All goods 7.5%
422H 8547       All goods 7.5%
422I 9028 90 10, All goods 7.5% -‖;
  9030 31 00,        
  9030 90 10,        
  9032 89 10,        
  9032 89 90        

 

(xxxviii)after serial number 428A and the entries relating thereto, the following serial number and
  entries shall be inserted, namely :-      
             
  (1) (2) (3) (4) (5) (6)
  ―428B 8523 Foreign Satellite data on storage media Nil Nil -‖;
      imported by National  Remote Sensing      
      Centre (NRSC), Hyderabad      
             

 

(xxxix) against serial number 431, in column (3),
  (a) in item no. (i), after the words ―parts, components and accessories‖, the
    words ―excluding charger or adapter, battery,  wired Headsets and speakers‖
    shall be inserted;
  (b) in item no. (iii), the words ―battery chargers,‖ shall be omitted;
(xl) after serial number 431and the entries relating thereto, the following serial number and
  entries shall be inserted, namely:-

 

(1) (2)   (3) (4) (5) (6)
―431A 85   or   any (a)   Inputs or   parts   for   use   in Nil 5

 

  other chapter   manufacture of charger or adapter        
          of mobile handsets including        
          cellular phones;              
        (b) Inputs  or  sub-parts  for  use  in        
          manufacture of parts mentioned at        
          (a) above.                  
                             
431B 85 or any (a) Inputs or parts for use in Nil 5  
  other chapter   manufacture of battery of mobile        
          handsets including cellular phones;        
        (b)  Inputs or sub-parts  for  use  in        
          manufacture of parts mentioned at        
          (a) above.                  
                             
431C 85 or any (a) Inputs or parts for use in Nil 5  
  other chapter   manufacture of wired headsets of        
          mobile handsets including cellular        
          phones;                  
        (b) Inputs  or  sub-parts  for  use  in        
          manufacture of parts mentioned at        
          (a) above.                  
                             
431D 85 or any (a) Inputs or parts for use in Nil 5  
  other chapter   manufacture of speakers of mobile        
          handsets including cellular phones;        
        (b)  Inputs or sub-parts  for  use  in        
          manufacture of parts mentioned at        
          (a) above.                  
                   
431E 85 or any (a) Parts, components and accessories Nil 5  
    for use in manufacture of        
  other chapter          
    broadband modem falling  under        
                 
          tariff item 8517 62 30;            
        (b) Sub-parts for use in manufacture of        
          items mentioned at (a) above.          
                   
431F 85 or any (a) Parts, components and accessories Nil 5  
    for use in manufacture of routers        
  other chapter          
    falling  under  tariff  item  8517  69        
                 
          30;                      
        (b) Sub-parts for use in manufacture of        
          items mentioned at (a) above.          
                   
431G 85 or any (a) Parts, components  and  accessories Nil 5  
    for  use in  manufacture of  set top        
  other chapter          
    boxes for gaining access to internet        
                 
          falling under tariff item 8517 69 60;        
                                 

 

            (b) Sub-parts for use in manufacture of            
              items mentioned at (a) above.            
                             
  431H   85 or any (a) Parts, components and accessories Nil     5  
        for  manufacture  of  Digital  Video            
      other chapter              
        Recorder  (DVR)/ Network  Video            
                         
              Recorder (NVR) falling under 85            
              21 90 90;                
            (b) Sub-parts for use in manufacture of            
              items mentioned at (a) above.            
                             
  431I   85 or any (a) Parts, components and accessories Nil     5  
        for use in  manufacture of reception            
      other chapter              
        apparatus  for  television  but  not            
                         
              designed  to  incorporate  a  video            
              display  falling  under  tariff  item            
              8528 71 00;              
            (b) sub-parts for use in manufacture of            
              items mentioned at (a) above.            
                           
  431J   85 or any (a) Parts,  components and  accessories Nil     5  
        for  use in manufacture  of  CCTV            
      other chapter              
        Camera /IP camera   falling  under            
                         
              8525 80 20;                
            (b) sub-parts for use in manufacture of            
              items mentioned at (a) above.            
                           
  431K   85 or any (a) Parts, components and accessories Nil     5‖;  
        for use in manufacture of lithium-            
      other chapter              
        ion batteries [other than batteries of            
                         
              mobile handsets  including cellular            
              phones]  falling  under  tariff  item            
              8507 60 00;              
            (b) Sub-parts for use in manufacture of            
              items mentioned at (a) above.            
                     
  (xli) for the serial number 432 and entries relating thereto, the following shall be substituted,  
    namely,-                        
                               
  (1)     (2)         (3)   (4)   (5) (6)  
  432     8529   LCD  (Liquid Crystal Display),  LED Nil   5‖;  
            (Light   Emitting   Diode)   or   OLED            
            (Organic LED) panels for manufacture            
            of Television                

 

(xlii) against serial number 433, in column (3) for the figure and letters ―1KW‖, the figures and
    letters ―1.5KW‖ shall be substituted;      
(xliii) serial number 433A and the entries relating thereto shall be omitted;    
(xliv) after serial number 433B and the entries relating thereto, the following serial number and
    entries shall be inserted, namely:-      
               
  (1)   (2) (3) (4) (5) (6)
  ―433C Any Chapter Raw  materials  or  parts  for  use  in 5% 5‖;
        manufacture of e-Readers      
  (xlv) after serial number 435 and the entries relating thereto, the following serial number and
    entries shall be inserted, namely:-      
             
  (1)   (2) (3) (4) (5) (6)
  ―435A 8609 00 00 Refrigerated containers 5% -‖;
(xlvi) against serial number 439, for the entry in column (5), the entry ―-‖ shall be substituted;
(xlvii) against serial number 440, –      

 

  • in column (3), for item (v), the item ― (v) Engine for xEV (hybrid electric vehicle);‖ shall be substituted;
  • for the entry in column (5), the entry ―-‖ shall be substituted;
(xlviii) serial number 441 and the entries relating thereto shall be omitted;    
(xlix) for serial number 448 and the entries relating thereto, the following shall be substituted,
    namely:-        
               
  (1)   (2) (3) (4) (5) (6)
  ―448   88 or any Parts, testing equipment, tools and tool- Nil 5 and
      other Chapter kits   for   maintenance,   repair,   and     73‖;
        overhauling of aircraft and parts thereof      
        falling under heading 8802 by the units      
        engaged in such activities.      

 

  • after serial number 448 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1)   (2) (3) (4) (5) (6)
―448A 8802 (except All goods Nil Nil 73A‖;
  8802 60 00)        

(li) for serial number 459 and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3) (4) (5) (6)
―459 89 or any Capital  goods  and  spares  thereof,  raw Nil 5 ‖;
  other Chapter materials,   parts,   material   handling      
    equipment and consumables, for repairs      
    of ocean-going vessels by a ship repair      
    unit.      

 

Explanation. – For the purpose of this entry, ―Ocean going vessels‖ includes-

  • liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like;
  • war ships of all kinds including submarines;
  • tugs, dredgers, fire- floats and salvage ships; and
  • oil rigs, drilling ships and jack-up rigs.
  • after the Table, in the proviso, clauses (g) and (h) shall be omitted;
  • in the ANNEXURE,-
  • after Condition No. 28, the following condition shall be inserted
Condition   Conditions  
No.    
     
―28A If,    
  (a)  the goods are imported by a:-  
  (i) manufacturer of textile garments; or  
  (ii) merchant  exporter  tied  up  with  supporting  manufacturer  of  textile  
    garments, for use in the manufacture of textile garments for export by  
    that manufacturer directly or through a merchant exporter, as the case  

 

may be, and that the said manufacturer or merchant exporter is registered with the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council;

  • the entitlement certificate issued by the respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant exporter in case the goods are exported by a merchant exporter;
  • the total value of goods imported shall not exceed one per cent. of the Free on Board (FOB) value of textile garments exported during the preceding financial year;

Provided that total value of goods imported in the remaining part of the financial year 2015-16 shall not exceed one-twelfth of one per cent. of the FOB value of textile garments exported during the financial year 2014-15.

  • the importer produces a certificate from the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council, as the case may be, certifying the value of exports made during the financial year mentioned in clause (c) above, and that the fabrics under import are not manufactured in India, and also the value and quantity of goods already imported under this notification during the current financial year.
  • after Condition No. 40, the following condition shall be inserted, namely :-
Condition   Conditions
No.    
40A If,-  
  (a) the goods are imported by,-
  (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter
    referred to as the ―licensee‖) or a sub-contractor of the licensee and in
    each case in connection with petroleum operations to be undertaken under
    petroleum  exploration  licenses  or  mining leases,  as  the  case  may be,
    granted   by  the  Government  of  India  or  any  State  Government  on
    nomination basis; or
  (ii) an Indian Company or Companies, a Foreign Company or Companies, or
    a  consortium  of  an  Indian  Company  or  Companies  and  a  Foreign
    Company or Companies (hereinafter referred to as the ―contractor‖) or a
    sub-contractor of the contractor and in each case in connection  with
    petroleum  operations  to  be  undertaken  under  a  contract  with  the
    Government of India; or
  (iii) an Indian Company or Companies, a Foreign Company or Companies, or
    a  consortium  of  an  Indian  Company  or  Companies  and  a  Foreign
    Company or Companies (hereinafter referred to as the ―contractor‖) or a
    sub-contractor of such Company or Companies or such consortium and
    in  each  case  in  connection  with  petroleum  operations  or  coal  bed
    methane  operations,  as  the  case  may  be,  to  be  undertaken  under  a
    contract signed with the Government of India, on or after the 1st day of

 

April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be;

  • where the importer,-
  • is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licences referred to in that sub-clause;
  • is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-
  • a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for
  1. petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause, or
  1. petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; and
  • a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by such Foreign Company or Companies;

(c ) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for :-

  • petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or
  • petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause and containing, the name of such sub-contractor, or
  • petroleum operations or coal bed methane operations, as the case may be, referred to in sub-clause (iii) of clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor;
  • an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee or contractor, as the case may be;
  • an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; and
  • a certificate, in the case of :-
  • a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be; or
  • a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:

Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies;

  • where the goods so imported by the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:-
  • a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the licensee or another licensee or a sub-contractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the ―transferee‖) and that the said goods are required for petroleum operations to be undertaken under :-
  • petroleum exploration or mining leases referred to in sub-clause (i) of clause (a), or
  • petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or
  • petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a)
  • undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor;
  • a certificate, –
  • in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be;
  • in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be:

 

Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.‖;

  • Condition Nos. 41, 43 and 44 shall be omitted;
  • against Condition No. 73, for the Conditions, the following shall be substituted, namely:-

―If,

  1. Imported by units registered with Director General of Civil Aviation (DGCA) in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-
  • Aircraft registered in India; or
  • 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 DGCA, as the case may be.
  1. The units registered with DGCA for maintenance, repair, or overhauling of aircraft, shall submit documents duly certified by DGCA, indicating such parts, testing equipment, tools and tool-kits as aircraft parts, testing equipment, tools and tool-kits.
  • after Condition No. 73, the following condition shall be inserted, namely:-
Condition Conditions
No.  
73A (a) If, imported for maintenance, repair or overhauling of aircraft, not registered
  or intended to be registered in India, but to be removed from India within six
  months or as extended by the Director General of Civil Aviation in the
  Ministry of Civil Aviation; and

 

  • carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.
  • Condition No. 79 shall be omitted;
  • Lists 13 and 14 and the entries relating thereto shall be omitted;
  • in List 21, items (4), (5), (7), (9), (10), (11) and (17) and entries relating thereto shall be omitted;
  • in List 32, in item (E), for sub-item (3), the following shall be substituted, namely:-

―(E) (3) Braille paper‖;

  • after List 33 and the entries relating thereto, the following List shall be inserted, namely:-

―List 34

  • Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities.
  • All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic workover units, self-elevating workover platforms, Remote Operated Vessel (ROV).
  • Helicopters including assemblies/parts.
  • All types of marine vessels to support petroleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine ship equipment including water maker, DP system and Diving system.
  • All types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/ gas/ CBM wells including wireline and downhole equipment.
  • All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes.
  • All types of drilling bits, including nozzles, breakers and related tools.
  • All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas.
  • Process, production and well platforms/ installation for oil, gas or CBM and water injection including items forming part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tele-control and other material required for platforms/ installations.
  • Line pipes for flow lines and trunk pipelines including weight-coating and wrapping.
  • Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges and the like required in the construction/ installation of platforms and laying of pipelines.
  • Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials.
  • All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
  • Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
  • All types of valves including high pressure valves.
  • Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.
  • Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system.
  • Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment.
  • X-band radar transponders, area surveillance system.
  • Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives
  • Wellhead and christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels.
  • Cathodic Protection Systems including anodes.
  • Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations.
  • Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List.

 

Customs Notfn 12 Amendment

Customs Notfn 12-2012

Source: CBEC, Min of Commerce, Govt. of India

FOR FURTHER ASSISTANCE PLEASE CONTACT–
CP :               Mr. Ravi Jha
Mob :           +91-9999005379

Email :         jha.sravi@gmail.com   

Disclaimer: Please refer to official sources before effecting a decision.
“We Provide Specialized Suppy/Services / Consultancy on the subject matter. For a Quote Please provide a detailed outline of your Query / Requirement through email only”.

 

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