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NOTIFICATION No. 7 /2004-CUSTOMS dated 8.1.2004
 

Reduces customs duty, inter alia,  on:
i)

Specified drugs, medical equipment, parts of artificial limbs/rehabilitation aids 

ii) Specified it products
iii) Power transmission and distribution projects
iv) Coal
v) Nickel
vi) Project imports
vii) Cell phones

               

G.S.R.         (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely:-

 

  In the said notification,-

(I) in the proviso, in clause (a), for the figures, letters and words “1st day of April, 2004”, the figures, letters and words “1st day of April, 2005” shall be substituted;

 

(II) in the Table,- 

 

       (i)            against S.No.21,  in column (3),  in item (c), for the words and figures “the financial year 2003-04”, the words “a financial year” shall be substituted;

     (ii)             S.Nos.62 and 63 and  the entries relating thereto  shall be omitted;

    (iii)            S.No.67 and  the entries relating thereto  shall be omitted;

   (iv)            S.No.69 and  the entries relating thereto  shall be omitted;

     (v)            for S.No.70 and the entries relating  thereto, the following shall be substituted, namely:-

 

(1)            (2)                                      (3)                                                                                 (4)         (5)        (6)

“70.         2701 11 00,                       All goods                                                                         15%        -          -”;

        2701 12 00 or

        2701 19 

______________________________________________________________________________________

 

   (vi)            S.No.72 and  the entries relating thereto shall be omitted;

  (vii)            against S.No.84, in column (3), against items (A) and (B), for the entries in column (4), the entry “Nil” shall respectively be substituted;

(viii)            S.No.92 and  the entries relating thereto shall be omitted;

    (ix)            S.No.97 and  the entries relating thereto shall be omitted;

      (x)            against S.No.119, for the entry in column (4),  the entry “20%” shall be substituted;

    (xi)            against S.No.139, for the entry in column (4),  the entry “20%” shall be substituted;

   (xii)            against S.No.174, in column (3), against items (1) and (2), for the entries in column (4),  the entry “20%” shall respectively be substituted;

 (xiii)            against S.No.175, for the entry in column (4),  the entry “Nil” shall be substituted;

 (xiv)            against S.No.176, for the entry in column (4),  the entry “Nil” shall be substituted;

  (xv)            against S.No.207, for the entry in column (4),  the entry “20%” shall be substituted;

 (xvi)            against S.No.212A, for the entry in column (4),  the entry “20%” shall be substituted;

(xvii)            against S.No.212B, for the entry in column (4),  the entry “20%” shall be substituted;

(xviii)            against S.No.239, for the entry in column (4),  the entry “Nil” shall be substituted;

  (xix)             against S.No.240, for the entry in column (4),  the entry “Nil” shall be substituted;

   (xx)            against S.No.241, for the entry in column (4),  the entry “Nil” shall be substituted;

  (xxi)            against S.No.242, for the entry in column (4),  the entry “Nil” shall be substituted;

(xxii)            against S.No.260, for the entry in column (4),  the entry “20%” shall be substituted;

(xxiii)            against S.No.261, for the entry in column (4),  the entry “20%” shall be substituted;

(xxiv)            S.No.271 and  the entries relating thereto shall be omitted;

(xxv)            against S.No.272, for the entry in column (4),  the entry  “10%” shall be substituted;

(xxvi)            against S.No.273, for the entry in column (4),  the entry  “10%” shall be substituted;

(xxvii)             S.No.274 and  the entries relating thereto shall be omitted;

(xxviii)            against S.No.277,  for the entry in column (4),  the entry “10%” shall be substituted;

(xxix)            S.No.295 and  the entries relating thereto shall be omitted;

 (xxx)            against S.No.298, for the entry in column (4),  the entry “10%” shall be substituted;

(xxxi)            against S.No.299, for the entry in column (4),  the entry “10%” shall be substituted;

(xxxii)            against S.No.300, for the entry in column (4),  the entry “10%” shall be substituted;

(xxxiii)            against S.No.303, for the entry in column (2),  the entry “8517 90” shall be substituted;

(xxxiv)            after S. No. 303 and the entries relating thereto, the following shall be inserted, namely:-

 

(1)                   (2)                                           (3)                                                           (4)           (5)           (6)

 

“303A.            8518 10 00              Microphones having a frequency                     10%        -               -”;

                                                        range of 300 Hz to 3, 4 KHz with a

                                                        diameter of not exceeding 10mm and

                                                        height not exceeding 3mm, for

                                                        telecommunication use

 

(xxxv)            against S.No.304, for the entry in column (4),  the entry “5%” shall be substituted;

(xxxvi)            against S.No.305,  for the entry in column (4),  the entry “5%” shall be substituted;

(xxxvii)            against S.No.306, for the entry in column (4),  the entry “10%” shall be substituted;

(xxxviii)            against S.No.307, for the entry in column (4),  the entry “10%” shall be substituted;

(xxxix)            against S.No.308, for the entry in column (4),  the entry “10%” shall be substituted;

    (xl)            against S.No.313, for the entry in column (4),  the entry “5%” shall be substituted;

   (xli)            against S.No.314, for the entry in column (4),  the entry “10%” shall be substituted;

 (xlii)            against S.No.317, for the entry in column (4),  the entry “5%” shall be substituted;

(xliii)            against S.No.324, for the entry in column (4),  the entry “10%” shall be substituted;

(xliv)            against S.No.325, for the entry in column (4),  the entry  “10%” shall be substituted;

 (xlv)            against S.No.327, for the entry in column (4),  the entry “10%” shall be substituted;

(xlvi)            against S.No.329, for the entry in column (4),  the entry “10%” shall be substituted;

(xlvii)            against S.No.330, for the entry in column (4),  the entry “10%” shall be substituted;

(xlviii)            against S.No.331, for the entry in column (4),  the entry “10%” shall be substituted;

(xlix)            against S.No.332, for the entry in column (4),  the entry “10%” shall be substituted;

       (l)            against S.No.333, for the entry in column (4),  the entry “10%” shall be substituted;

     (li)            against S.No.335, for the entry in column (4),  the entry  “10%” shall be substituted;

    (lii)            against S.No.337, for the entry in column (4),  the entry “10%” shall be substituted;

  (liii)            against S.No.339, for the entry in column (4),  the entry “10%” shall be substituted;

  (liv)            against S.No.340, for the entry in column (4),  the entry “10%” shall be substituted;

   (lv)            against S.No.341, for the entry in column (4),  the entry “10%” shall be substituted;

  (lvi)             S.No.375 and  the entries relating thereto shall be omitted;

(lvii)            against S.No.380, for the entry in column (4),  the entry “10%” shall be substituted;

(lviii)            against S.No.381, for the entry in column (4),  the entry “10%” shall be substituted;

   (lix)            S. No. 383 and  the entries relating thereto shall be omitted;

    (lx)            S. No. 384 and  the entries relating thereto shall be omitted;

   (lxi)            S.No.386 and  the entries relating thereto shall be omitted;

 (lxii)            for S.No.399 and the entries relating thereto, the following shall be substituted, namely:-

 

(1)           (2)                                   (3)                                                                           (4)           (5)           (6)

 

“399.          9801            Goods required for-

                                                                         (i)      fertiliser projects;                                                         5%         16%        -

                                                                       (ii)      coal mining projects;                                                   5%          16%      -

                                                                      (iii)      captive power plants of 5 MW or more;                  20%        16%      -

                                                                     (iv)      power generation projects including gas turbine   5%          16%      -

power projects (excluding captive power plants

set up by projects engaged in activities

other than in power generation);                                  

(v)   barge mounted power plants;                                        5%          Nil           -

(vi) power transmission, sub-transmission or                     10%        16%        -

       distribution projects;

(vii) other industrial plants or projects                                 20%        16%        -”;

___________________________________________________________________________________

 

(lxiii)            against S.No.418, for the entry in column (4),  the entry “10%”shall be substituted;

(lxiv)             S. No. 431 and  the entries relating thereto shall be omitted;

 (lxv)            for  S.No.432 and the entries relating thereto, the following shall be substituted, namely:

 

(1)

(2)

(3)

(4)

(5)

(6)

“432.

90 or any other Chapter

(A) The following goods for physically disabled persons, namely:-

(i)                   Crutches;

(ii)                 Wheel chairs;

(iii)                Walking frames;

(iv)               Tricycles;

(v)                 Braillers;

(vi)               Artificial limbs

(B) Parts of goods at (A) above

5%

 

 

 

 

 

 

5%

-

 

 

 

 

 

 

-

-

 

 

 

 

 

 

-”;

 

 

(lxvi)            after S.No.437 and the entries relating thereto, the following shall be inserted, namely:-

 

(1)                   (2)                                           (3)                                           (4)           (5)           (6)

 

“438.               75, 85, 90                Nickel and articles                                5%           -              -

                                                        of nickel

 

439.                   85 or                     Goods specified                                   5%         -               47 or 48 or 49,

                        any other               in List 47                                                                                and  93

                          Chapter

 

  440.               9028 30                   Electricity meter                                    15%        -               -

 

 441.                9801                        All goods                                              10%        16%            94 ”;   

__________________________________________________________________________________

 

 

 (III) in the ANNEXURE,-

 

(A)  after  Condition No. 92 and the entries relating thereto, the following  shall be inserted, namely:-

 

Condition                                                                              Conditions

No.                                                                                                         

“ 93.                                        If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies.

 

94.                                           If the  importer, at the time of importation, where the goods are imported for,–

(i)  initial setting up of a unit, furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the value of the investment to be made, in fixed assets in plant and machinery (excluding land and building) in the said unit, within a period of two years from the date of first import under this exemption, shall not be less than rupees five crore and  in the event of failure to comply with this condition, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation;

 

(ii) substantial expansion of an existing unit, proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the value of the investment made, in fixed assets in plant and machinery (excluding land and building) in the said unit, is more than rupees five crore at the time of first import under this exemption.”;             

 

 

(B)  in the Lists,-

 

 (i) in List 3,-

 (a) for item (58), the following item shall be substituted, namely:-

“(58)

Micronised progesterone”;

 

(b) after item (104), the following items shall be inserted, namely:-

“(105)

 Infliximab

(106)

 Drotrecogin alfa (activated)

(107)

 Eptacog alfa activated recombinant coagulation factor VIIa

(108)

Muromonab CD3

(109)

Japanese encephalitis vaccine

(110)

Interluekin-2

(111)

Valgancyclovir

(112)

Low molecular weight heparin”;

 

(ii) in List 37,-

(a) for item (92), the following item shall be substituted, namely:-

 

“(92)

Helical/Spiral C.T. Scanner with or without Laser Camera”;

 

(b) after item (98), the following items shall be inserted, namely:-

“(99)

Positron emission tomography (PET)

(100)

PEC-CT combined

(101)

Medical cyclotron

(102)

Urine chemistry analyzer

(103)

Radio frequency lesion generator (Neurogenerator) for stereotactic brain lesioning for functional neurosurgery

(104)

Teletherapy (Radiotherapy) simulator machine

(105)

Automated PCR analyzer system for detection and monitoring of HIV viral load (PCR Kits)

(106)

Flow cytometer hematology analyzer for CD4 count

(107)

I. V. Line Filters

(108)

Multi-slice/EBT CT scan

(109)

Leucocyte and platelets depletion filters for thalassaemia patients

(110)

Rapid diagnostic kit for detecting infection with malarial parasite

(111)

Linear accelerator”;

 

(iii) in List 38, after item (36), the following items shall be inserted, namely:-

 

“(37)

 Ultrasonic bi-microscope

(38)

Confocal microscope

(39)

AB scan

(40)

Corneal topographic machine

(41)

Perimeter automated

(42)

Non contact tonometer

(43)

Nerve fibre layer analyzer

(44)

Fundus fluorescein angiography machine (digital with videography)

(45)

Optical coherence tomography machine

(46)

Photo dynamic therapy-laser

(47)

Transpupillary thermo therapy laser”;

 

(iv) after List 46 and the entries relating thereto, the following shall be inserted, namely:-

 

“List 47 ( See S.No.439 of the Table)

 

1.                    Scramblers

2.                    Descramblers

3.                    Encoders

4.                    Decoders

5.                    Jammers

6.                    Network firewalls

7.                    Network sniffers, scanners and monitoring systems

8.                    Probes for data monitoring

9.                    SMS and MMS monitoring systems”.

 

2.             This notification shall come into force on the 9th day of January, 2004.

[F.No.349/1/2004-TRU]

 

 

(G.S.Karki)

Under Secretary to the Government of India

Note:- The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002,and was last amended by notification No.3/2004-Customs, dated the 7th January, 2004 [G.S.R. 15 (E), dated the 7th January, 2004].