[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

8th  January, 2004.

Notification No. 7/2004-Customs

 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,    2701 12 00 or  2701 19  All goods  15%  – -“;

 

(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 Range of 300 Hz to 3,4 KHz with a Diameter of not exceeding 10mm and Height not exceeding 3 min, for Telecommunication use

10%  –  -“;
(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)    fertilizer projects; 5% 16%
(ii)   cool mining project; 5% 16%

(iii)   captive power plants of  5 MW or more;

20% 16%

(iv)    Power generation projects including gas turbine power projects (excluding captive power plants set up projects engaged in activities other than in power generaton);

5% 16%

(v)      Barge mounted power plants;

5% Nil

(vi)    Power transmission sub-transmission or distribution project;

10% 16%

(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 of nickel 5%
439.

85 or any other chapter

Goods specified in List 47 5% 47 or 48 or 49 and 93
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 No. Conditon
” 93.

f 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) forstereotactic 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.

G.S.Karki
Under Secretary to the Government of India

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

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].


13 December, 2004

Corrigendum

In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2004-Customs, dated the 8th January, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R.421 (E), dated the 8th January, 2004, at page 58, in line 42,

for   “PEC-CT”, read “PET-CT”.

No. 354/126/2004-TRU

Sivasubramanian

Deputy Secretary to Government of India

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