8th January, 2004

   Notification No. 13/2004-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  Government of  India in the Ministry of  Finance ( Department of  Revenue) No. 137/90-Customs, dated  the 20th March, 1990 , namely:-

  In the  said  notification,-

  (a). in the opening paragraph , for the words brackets and figures  ” in column (2) of the Table” the words ,brackets, figure and letter “in column (2) of the each of TABLE-I and TABLE-II” shall be  substituted.;

  (b). in the portion beginning with the  words ” from so much  of the     duty of  Customs ” and ending with the words ” following conditions, namely:-“, for  the words  and figures ” from so much of the  duty of        Customs leviable thereon under the said First Schedule as  is  in excess of  the amount calculated at the rate of 30% ad valorem”, the    following  shall be  substituted , namely:-

 ” from the whole of  the duty of  Customs leviable thereon  under  the said  First Schedule in respect of  goods  specified in column (2) of          TABLE-I annexed hereto and  from so much of  the duty of  Customs       leviable thereon  under  the said  First Schedule as is  in excess of  the            amount calculated  at the  rate of 15% ad valorem in respect of  goods           specified  in column (2) of  TABLE-II  annexed hereto.”;

(c) for TABLE annexed therewith, the following TABLES shall be substituted ,namely:-


Sr.No. Goods
(1) (2)

Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.

2 Washing Machine.
3 Electrical or Liquefied Petroleum Gas Cooking Range
4 Personal Computer(Desk Top Computer)
5 Laptop Computer( Notebook Computer)
6 Domestic refrigerators of capacity up to 300 litres or equivalent

 Table – II

S. No. Goods
(1) (2)
1 Colour Television or Monochrome Television.
2 Digital Video Disc Player.
3 Video Home Theatre System.
4 Dish Washer.
5 Music System.
6 Air-Coditioner.
7 Domestic refrigerators of  capacity above 300 litres or  its equivalent.
8 Deep Freezer .
9 Microwave Oven.

Video camera or  the combination of any such video camera with one or more of the following goods, namely:-

(a)Television Receiver;
(b)Sound recording or reproducing apparatus;
(c)Video reproducing apparatus.

11 Word Processing Machine.
12 Fax Machine.
13 Portable Photocopying Machine.
14 Vessel.
15 Aircraft
16 Cinematographic films of 35 mm and  above.
17 Gold or  Silver, in any form, other than ornaments.”

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

D.S. Garbyal
Under Secretary to the  Government of  India


Note.- The principal notification No.137/90-Customs, dated the 20th March, 1990 was  published in the Gazette of  India vide G.S.R 367(E), dated  the 20th March, 1990 and  was  last amended vide notification No. 24/2002-Customs,dated the 1st March,2002[G.S.R.121(E), dated the 1st March,2002].

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