This notification amends Notification Nos. 3/88-Customs, dated the 14th January, 1988, 277/90-Customs, dated the 12th December, 1990, 177/94-Customs, dated the 21st October, 1994 and 41/99-Customs, dated the 28th April 1999

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

5th MAY, 2000

Notification No. 55/2000 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 directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shad be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S.No.

Notification No. and Date

Amendment

(1) (2) (3)
1. 3/88-Customs, dated the 14th January, 1988. In the said notification,-

(a) .in the first paragraph, in condition (xiii),-
(I) in the TABLE,-
(i) for item d and entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3)
“d”. Mountings, whether importedor indigenously procured/ manufactured, used in the studded Jewellery.  2.5% 2.5%”:

(ii) after item e and the entries relating thereto, the following shall be inserted, namely:-

(1) (2) (3)
“f gold/silver/ platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25%  0.25%”;

(II) in the Explanation,-

(i) clause (a) shall be omitted;

(ii) for clause (d), the following shall be substituted, namely:- .

“(d) the expression “plain jewellery and articles. there of unstuded” shall include “Mangal Sutra” containing gold and black beads, and jewellery studded with imitation stones, and cubic, zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.”

(b) in the ANNEXURE, in item number 12, the word “plain”, wherever it occurs, shall be omitted.

2. 277/90-Customs, dated the 12th December, 1990 n the said notification, –

(a) in the first paragraph, in condition (xiv),-

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(I) in the TABLE,-

(i) for item d and the entries relating thereto, the following shall be substituted, namely: –

(1) (2) (3)
” d. Mountings, whether imported or indigenously procured/manufactured, used in the studded Jewellery. 2.5% 2.5%”;

(ii) after item e and the entries relating thereto, the following shall be inserted, namely: –

(1) (2) (3)
” f. gold/silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25% 0.25%”;

(II) in the Explanation, –

(i) clause (a) shall be omitted;

(ii) for clause (d), the following shall be substituted, namely:-

“(d) the expression “plain jewellery and articles  thereof unstuded” shall include “Mangal Sutra” containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.”

(b) in the ANNEXURE, in item number 12, the word “plain” wherever it occurs, shall be omitted;

3. 177/94-Customs, dated the 21st October, 1994. In the said notification, –

(a) in the first paragraph, in condition (10),-

(I) intheTABLE,-

(i) for item d and the entries relating thereto, the following shall be substituted, namely: –

(1) (2) (3)
” d. Mountings, whether imported or indigenously procured/ manufactured, used in the studded Jewellery.  2.5% 2.5%”;

(ii) after item e and the entries relating thereto, the following shall be inserted, namely: –

(1) (2) (3)
“f gold/ silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25% 0.25%”;

(II) In the Explanation,-

(i) clause (a) shall be omitted;
(ii) for clause (d), the following shall be substituted, namely:-

“(d) the expression “plain jewellery and articles thereof unstudded” shall include “Mangal Sutra” containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi precious stones:
provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.”;

(b) in the ANNEXURE – I, in item number 13, the word “plain” wherever it occurs, shall be omitted;

4. 41/99-Customs, dated the 28th April 1999 In the said notification, -(a) in ANNEXURE – I, after serial no. 6, the following shall be inserted namely:-

S.No. Description of goods for exporters of gems and jewellery

7.

Enamels for Jewellery

8.

Soldering blocks/Plates Non-Asbestos
9. Tubes, Ceramic Plates, crucibles, lids, insulation for electric/electronic furnaces
10. Elements, induction coils, thermocouples for electric/electronic furnaces
11. Solders, solder powders, solder pastes, or precious and non-precious metal alloys
12. Dies, Jigs, tools for chain making, hammering, facetting, welding/brazing, M/c presses
13. Small tools, burrs, abrasives that operate on micro motors or hand held motors
14. Moulds for Hydraulic/pneumatic press
15. Propriety precious and non-precious salts, baths, brightners, replenishers, additives and compounds for electroplating
16. All sorts and forms of media, compounds, chemical formulations proprietary for polishing, burnishing cleaning jewellery
17. Master alloys for making carat gold jewellery mainly constituting silver,- copper, Zinc, Palladium and other adhesives in small quantity.
18. Master alloys for making silver jewellery
19. Master Alloys for making solders and Gold and Silver jewellery
20. All kinds of rubbers for making molds – vulcanised, unvulcanised or semi-vulcanised
21. Silicon rubber/resin compounds for making molds
22. Fluxes, heat guard/ shields compounds, pickles, salts for annealing salt baths
23. Grinding wheels, buff wheels of all kinds for polishing
24. Anodes for electroplating, special platinised titanium
25. All forms of media and tools required for texturing jewellery”;

(b) in Annexure II, after serial no. 8 , the following shall be inserted, namely: –

Sr.No.  Description of goods for exporters of Cut and polished Diamonds

9.

Collet Angles Flat 35 and 41
10.  E.G.S. Bearing Small Gear
11. E.G.S. Bearing Big Front
12. E.G.S. Collet Cap
13. L. P. Claw
14. L.P. Tang (Stud and Screw)
15. L.P. Honder
16. Emery Carving Stick – G – 80
17. Wass Cover
18. Cement for Table Polishing
19. Anti Corrosion Liquid
20. Bauxilite Powder No. 80
21. Carbolin Liquid for Polishing
22. Tube lights only for gem testing lamp
23. Marking Pen
24. Sawing Blades
25. Steel Pots and Pins
26. Pots for Semi automatic Machine
27. Diamond Powder
28. Sawing Rubber Pads
29. Q – Switch
30. Yak Rod and flow Tube
31. Laser Lamp and Flow Tube
32. Lens (46/58/77 mm)
33. Axis Screw
34. Guides with strips and bearing set
35. Mirror
36. Coaled diamond (Board)”;

( RAJENDRA SINGH)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F. No. 305/13/2000-FTT

Note :- 

1. The Principal notification No.3/88-Cus, dated 14-1-88, was issued vide GSR 31 (E), dated 14-1-88 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 vide GSR 75(E), dated 28-1-2000. .

2. The Principal notification No.277/90-Cus, dated 12-12-90 was issued vide GSR 943 (E), dated 12-12-90 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 vide GSR 75(E), dated 28-1 -2000.

3. The principal notification No.177/94-Cus, dated 21-10-94 was issued vide GSR 771 (E), dated 21-10-94 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 vide GSR 75(E), dated 28-1-2000.

4. The principal notification No. 41/99-Cus, dated 28-4-99 was issued vide GSR 289(E), dated 28-4-1999.

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