SAD is being exempted on Catalyst [3815 90 00] and Resin [3909 40 90] for use in the manufacture of cast components of WOEG, subject to actual user condition. Exemption from SAD will be valid till 30th June, 2017. Notification No. 21/2012-Customs, dated 17th March, 2012 as amended vide Notification No.4/2017- Customs, dated 2nd February, 2017 [new S. Nos. 14H and 14I] refer.
Seeks to further amend Notification No. 21/2012-Customs, dated the 17.03.2012 so as to specify the rate of additional duty of customs leviable under sub-section 3(5) of Customs Tariff Act, 1975 for items specified therein.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 4/2017 – Customs
New Delhi, the 2nd February, 2017
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. 21/2012-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. 194(E), dated the 17th March, 2012, namely:-
In the said notification, –
(i) in the opening paragraph, after the first proviso, the following proviso shall be inserted, namely:-
“Provided that nothing contained in this notification shall apply to goods specified against serial number 14 H, 14-I and 85 B of the Table after the 30th day of June, 2017;”
(ii) in the Table, –
(a) against serial number 1, in column (3), for the words “tablet computer” the words, “mobile phones or tablet computer” shall be substituted;
(b) after serial number 14 G and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
| “14 H | 3815 90 00 | Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator :
Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. |
Nil |
| 14-I | 3909 40 90 | Resin for use in the manufacture of cast components of Wind Operated Electricity Generator :
Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. |
Nil”; |
(c) after serial number 85A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| “85 B | 8517 70 | Populated Printed Circuit Boards (PCBs) for use in the manufacture of mobile phones :
Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 |
2%”. |
[F. No. 334/07/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note: The principal notification No. 21/2012-Customs, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 194(E), dated the 17th March, 2012 and last amended by notification No. 31/2016-Customs dated the 5th May, 2016 vide number G.S.R. 486(E), dated the 5th May, 2016.
