S J EXIM Services

 

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 17^th 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 17^th 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 1^st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14^th 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

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