Notification No. 77/2009-Customs
dated 7.7.2009
Seeks to amend notification No. 21/2002-Customs to specify effective rates
of customs duty on certain items.
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 isnecessary 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), dated the 1st March, 2002, namely:-
In the said notification,-
(A) in the preamble, in the proviso, for clause (b), the following clause shall
be substituted, namely:-
“(b) the goods specified against serial No. 252A of the said Table before 7th
day of July, 2009 and after 6th day of July, 2010;”;
(B) in the Table,-
(i) against S. No. 167, in column (3), after item (z), the following shall be
inserted, namely:-
“(za) Knitted ribs”;
(ii) against S. No. 167A, in column (3), after item (x), the following shall be
inserted, namely:-
“(y) Fittings, snaps of metals or alloys;
(z) Metal fittings / embellishments, webbing of any material for making harness
and saddlery items;
(za) Stirrup of any material and stirrup bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and
saddlery items;
(zc) Beading material - synthetic / leather / fabric;
(zd) Chatons / stones / beads / crystals as decorative items;
(ze) Shoe laces;
(zf) Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering soles and insoles;
(zh) Artificial fur and alarm tag”;
(iii) after S. No. 224, and the entries relating thereto, the following shall be
inserted, namely:-
(1) | (2) | (3) | (4) | (5) | (6) |
“224A | 84 or any other chapter | Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators | 5% | - | 35A”; |
(iv) after S. No. 319 and the entries relating thereto, the following shall be inserted, namely:-
(1) | (2) | (3) | (4) | (5) | (6) |
“319A | 8529 | LCD (Liquid crystal display) panels for manufacture of LCD TVs | 5% | - | 5”; |
(v) against S. No. 433, against item (2), in column (3), for the entry in
column (5), the entry “-” shall be substituted;
(vi) against S. No. 538, for the entry in column (4), the entry “5%” shall be
substituted;
(vii) against S. No. 547, for the entry in column (4), the entry “Nil” shall be
substituted;
(viii) against S. No. 583, in the entry in column (3), after item (v), the
following shall be inserted, namely:-
“(vi) Synthetic rubber bladder
(vii) Macau cane
(viii) Table tennis rubber
(ix) Table tennis bat handles
(x) Table tennis blade”;
(ix) after S. No. 583 and the entries relating thereto, the following shall be
inserted, namely:-
(1) | (2) | (3) | (4) | (5) | (6) |
“584 | 2510 | Rock phosphate | 2% | - | - |
585 | 29 or 38 | Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels | 2.5% | - | - |
586 | 5103 | All goods | 10% | - | - |
587 | 5202 | All goods | 10% | - | - |
588 | 8907 10 00 | All goods | Nil | - | - |
589 | 90 or any chapter | Artificial Heart (left ventricular assist device) | 5% | - | - |
590 | 90 or any chapter | Patent ductus arteriosus/ Atrial septal defect occlusion device | 5% | - | - |
591 | 9506 | (i) Snow-skis and other snow-ski equipment (ii) Water-skis, surfboards, sailboards and other water-sport equipment | Nil | - | -”; |
(C) in the Annexure,-
(i) after condition No. 35, the following condition shall be inserted, namely:-
“35A. If the importer at the time of importation,-
(a) furnishes a certificate to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, from an officer not below
the rank of a Deputy Secretary to the Government of India in the Ministry of New
and Renewable Energy recommending the grant of this exemption and the said
officer certifies that the goods are required for the specified purpose; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant
Commissioner to the effect that,-
(i) he shall use the goods for the specified purpose; and
(ii) in case he fails to comply with sub-condition (i), he shall pay an amount
equal to the difference between the duty leviable on the imported goods but for
the exemption under this notification and that already paid at the time of
importation.”;
(ii) in List 3, after item (149), the following shall be inserted, namely:-
“(150) Abatacept
(151) Daptomycin
(152) Entacevir
(153) Fondaparinux Sodium
(154) Influenza Vaccine
(155) Ixabepilone
(156) Lapatinib
(157) Pegaptanib Sodium injection
(158) Suntinib Malate
(159) Tocilizumab”;
(iii) in List 18, item (13) shall be omitted;
(iv) in List 32A, in item (1), after S. No. (vii), the following shall be
inserted, namely:-
“(viii) Mechanical harvester falling under tariff item 8433 59 00”;
(v) in List 34,
(a) for item (33), the following shall be substituted, namely:-
“(33) Clicking Board levelling/ Planing Machine”;
(b) for item (34), the following shall be substituted, namely:-
“(34) Clicking machine/cutting press”;
(c) for item (40), the following shall be substituted, namely:-
“(40) Conveyor System; including conveyors for heat setting, cold setting, with
or without vacuum”;
(d) for item (77), the following shall be substituted, namely:-
“(77) Halogen and adhesive/film application machine”;
(e) for item (110), the following shall be substituted, namely:-
“(110) Injection moulding of PVC/TPR/EVA soles, inserts and half soles”;
(f) for item (117), the following shall be substituted, namely:-
“(117) Ironing and conditioning machine including chill setter machine”;
(g) for item (136), the following shall be substituted, namely:-
“(136) Moccasin performing machine”;
(h) for item (151), the following shall be substituted, namely:-
“(151) Piping making machine with trimming and embellishment fixing machines”;
(i) for item (158), the following shall be substituted, namely:-
“(158) Polyurethane/PVC/TPR and EVA sole, insole, midsole, heel, heel tip
injection moulding machine (single or multiple station)”;
(j) for item (159), the following shall be substituted, namely:-
“(159) Fore part lasting machine”;
(k) for item (171), the following shall be substituted, namely:-
“(171) PVC/PU/EVA direct injection soling machine (DIP construction)”;
(l) for item (185), the following shall be substituted, namely:-
“(185) Scissors type and nibbling type machines for plates”;
(m) for item (223), the following shall be substituted, namely:-
“(223) Taping and seam rubbing machine”;
(n) for item (253), the following shall be substituted, namely:-
“(253) Stapling machine for bows to uppers of leather shoes”;
(o) for item (256), the following shall be substituted, namely:-
“(256) Bias tape cutting machine”;
(p) for item (262), the following shall be substituted, namely:-
“(262) Dust collector and exhaust systems”.
[F. No. 334/13/2009-TRU]
(Prashant Kumar)
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.36/2009-Customs, dated the 17th April, 2009 which was published vide number G.S.R. 258(E), dated the 17th April, 2009.
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