CUS NTF NO

Customs Notification No.21/2008 dated 01.03.2008
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, on 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. 21/2002-Customs, dated the 1st March, 2002 which was published in the Gazette of India, Extraordinary vide number G.S.R.118 (E) of the same date, namely:-

In the said notification,-

(I) in the Table,-

(i) against S. No. 60, for the entry in column (4), the entry “2%’’ shall be substituted;

(ii) against S. No. 95, in column (3), after item (ix), the following items shall be inserted, namely:-

“(x) Enzyme conjugates of antibodies or antigens or Protein A;

(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;

(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;

(xiii) Stabilizers for the Enzyme conjugate”;

(iii) against S. No.200, for the entry in column (4), the entry “Nil” shall be substituted;

(iv) against S. No.226, for the entry in column (5), the entry “14%” shall be substituted;

(v) against S. No.228, for the entry in column (5), the entry “14%” shall be substituted;

(vi) against S. No.236, for the entry in column (5), the entry “14%” shall be substituted;

(vii) against S. No.237, for the entry in column (5), the entry “14%” shall be substituted;

(viii) against S. No. 316B, in column (3), after item (iii), the following items shall be inserted, namely:-

“(iv) SMPS power board

(v) IR module”;

(ix) against S. No.344A, for the entry in column (5), the entry “14%” shall be substituted;

(x) against S. No.346, for the entry in column (3), the entry “Gliders, or simulators of aeroplanes or simulators of helicopters” shall be substituted;

(xi) against S. No.347A, for the entry in column (6), the entry “103A” shall be substituted;

(xii) against S.No.349, in column (3), after item (ii), the following item shall be inserted, namely:-

“(iii) Ground equipment brought for testing of (i) above”;

(xiii) against S. No. 399,-

(a) for the entry occurring in column (4), against item (vi) of column (3), the entry “5%” shall be substituted;

(b) for the entries occurring in column (5), against items (i), (ii), (iv) and (vi) of column (3), the entry “14%” shall respectively be substituted;

(xiv) against S. No.404, for the entry in column (5), the entry “14%” shall be substituted;

(xv) against S. No.433, for the entry occurring in column (5), against item (1) of column (3), the entry “14%” shall be substituted;

(xvi) against S. No. 441, for the entry in column (4), the entry “5%” shall be substituted;

(xvii) S. No. 464 and the entries relating thereto shall be omitted;

(xviii) S. No. 500 and the entries relating thereto shall be omitted;

(xix) for S. No. 539 and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-

S. No.	Chapter or heading or sub-heading or tariff item	Description of goods	Standard rate	Additional duty rate	Condition No.
(1)	(2)	(3)	(4)	(5)	(6)
“539.	85	MP3 or MP4 or MPEG 4 player with or without radio or video reception facility	5%	-	-”;

(xx) against S.No.547, for the entry in column (4), the entry “5%” shall be substituted;

(xxi) after S. No. 570 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“571.	0303 79	Tuna bait	Nil	-	-
572.	2309 90	Feed additives or pre-mixes	20%	-	-
573.	2716 00 00	All goods	Nil	-	-
574.	2809 20 10	All goods	5%	-	-
575.	4002 39 00	Chlorobutyl rubber or bromobutyl rubber	5%	-	-
576.	5902 20	Polyester tyre cord fabric	5%	-	-
577.	7104	Rough Cubic Zirconia	Nil	-	-
578.	7104	Polished Cubic Zirconia	5%	-	-
579.	7602	Aluminium scrap	Nil	-	-
580.	84	The following goods, namely:- (i) Cricket bat and hockey stick splice joining machine (ii) Rugby ball or soccer ball stitching machine (iii) Moulds for soccer ball, basket ball and volley ball	5%	-	-
581.	84	Bactofuges	Nil	-	-
582.	93	Air Rifles or Air Pistols of 0.177 calibre	Nil	Nil	-
583.	Any	The following goods, namely:- (i) Nylon gut (ii) PU or nylon grip sheets for hockey sticks (iii) Butyl bladders for inflatable balls (iv) Willow clefts, ashwood or beechwood (v) Cork bottoms	Nil	-	106”;

(II) in the Annexure,-

(i) for Condition No.69, the following Condition shall be substituted, namely:-

Condition No.	Conditions
(1)	(2)
“69.	If the importer, at the time of import,- (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967; (ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (ii) of column (3) of S.No.349 of the Table, are required for launch vehicles and satellites and payloads; and (iii) gives an undertaking to the effect that the ground equipment, covered under item (iii) of column (3) of S.No.349 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.”;

Condition No.

Conditions

(1)

(2)

“69.

If the importer, at the time of import,-

(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967;

(ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (ii) of column (3) of S.No.349 of the Table, are required for launch vehicles and satellites and payloads; and

(iii) gives an undertaking to the effect that the ground equipment, covered under item (iii) of column (3) of S.No.349 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.”;

(ii) Condition No. 103 occurring before Condition No.104, as so inserted vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 61/2007- Customs, dated the 3rd May, 2007 published in the Gazette of India, Extraordinary, vide number G.S.R. 324(E) of the same date, shall be re-numbered as Condition No.103A thereof;

(iii) after Condition No.105, the following Condition shall be inserted, namely:-

“106.

If,-

(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the ‘Sports Goods Export Promotion Council’;

(b) the total value of specified goods imported in a year shall not exceed 3 per cent. of the FOB value of sports goods exported by the manufacturer during the preceding financial year;

(c) the importer produces a certificate from the ‘Sports Goods Export Promotion Council’ certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year.”;

(iv) in List 3, after item 143, the following items shall be inserted, namely:-

“(144) Tablet Telbivudine
(145) Injection Exenatide
(146) DTaP-IPV-Hib or PRP-T combined Vaccine
(147) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
(148) Injection Thyrotropin Alfa
(149) Injection Omalizumab.”;

(v) in List 44, for item (9), the following item shall be substituted, namely:-

“(9) 765 KV Polymer Long Rod Insulators”.

[F.No.334/1/2008-TRU]

(S. Bajaj)
Under Secretary to the Government of India

Note: The principal notification No.21/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended vide notification No.13/2008-Customs, dated the 24th January, 2008 published vide number G.S.R.57(E), dated the 24th January, 2008.

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