Seeks to further amend Notifications No. 50/2017-Customs dated 30.06.2017 to expand list of exempt items for Handicraft Sector and included wire roll/Christmas ornamentation, Cane / cane handles for bags, Adhesive / glue, Waxes, paper boards, foils, Biaxially Oriented Polypropylene (BOPP) films, holographic paper etc.

(Department of Revenue)

Notification No. 52/2018-Customs

New Delhi, the 14th July, 2018

G.S.R. 648(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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, Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification, in the Table, against S. No. 229, in column (3),-

1. in entry (a), after the words “garden lamp”, the words “/wire roll/Christmas ornamentation” shall be inserted;

2. in entry (r), the word “Analog” shall be omitted;

3. after entry (za), the following entries shall be inserted, namely:-

“(zb) Cane / cane handles for bags;

(zc) Adhesive / glue;

(zd) Waxes, paper boards, foils, Biaxially Oriented Polypropylene (BOPP) films, holographic paper;

(ze) Jigat;

(zf) Bye products of sandalwood namely white chip powder, spent wood dust, balloon dust;

(zg) Natural essential oils/ aromatic chemicals;

(zh) Wine tools;

(zi) Printed boxes with logo of buyer;

(zj) Tungsten carbide tipped tips, circular saw, drill bits, milling and profile cutters, fret

saw/band saw blades;

(zk) Diamond wheels/ drills;

(zl) Abrasive emery paper / belts/ circular disk;

(zm) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts;

(zn) Polyurethane coated fabric, synthetic leather fabric, raffia fabric, rayon raffia fabric, paper raffia fabric;

(zo) Inlay cards, labels, tags, sensors, stickers, printed bags, plastic clear sheets and bags, nylon / polyester / Poly Vinyl Ether (PVE) mesh and fabrics, reflective tapes, fashion tapes, masking tapes, double side tapes, self- adhesive pads, poly bags, alarm tags, alarm chips, security chips;

(zp) Zipper, zipper head, fastener, puller and slider, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, tape, elastic tape, adhesive tape, re-enforcement tape, velcro tape, hook tape, loop tape, elastic cloth, elastic band, quilted wadding materials accessories, polywadding materials, fusible embroidery motifs and prints, embroidery thread, sewing thread, stones (other than precious and semi-precious), sequin, cord and cord stopper, stamping foil, lining, interlining and re-forcement materials, metal chain, dog hook, ‘D’ ring, ‘O’ ring, bridge fitting, metal frame / bag frame, metal letters /interior plate/logo;

(zq) Beads and glass pearls for embroidery and fashion jewellery, beading materials-synthetic/ leather/fabric/cotton, chatons/ crystals as decorative items;

(zr) Printing inks;

(zs) Decorative veneers;

(zt) Metal sounding bells and sounding bars, carbon fibre parts, decorative celluloid sheets;

(zu) Ceramic fittings and wares;

(zv) Velvet fabric / velvet paper;

(zw) Gas lighters, cigar cutters and cigar humidor box as smoking accessories;

(zx) Parts of writing instrument of wood;

(zy) Resins;

(zz) Acrylic sheet for photo frames;

(zza) Mount board/foam board/paper board/Medium Density Fiberboard (MDF) sheets/hard board/backing boards for photo frames;

(zzb) Conservation/archival tapes, self-adhesive sealing tapes, archival material for picture frames;

(zzc) Jewellery findings, attachments and components (made of metals other than gold, silver and platinum and not containing precious/semi-precious stones);

(zzd) Laminating films;

(zze) Elastic gel;

(zzf) Cords of leather / cotton / satin, ribbons and plastic seal;

(zzg) Faucet / lotion pump for dispensers of plastic/stainless steel/metal;

(zzh) Soldering water and acid water;

(zzi) Amino resins and polyurethanes in combination for use as adhesive;

(zzj) Film of high density polymers of ethylene, vinyl paper;

(zzk) Chemicals for treatment of wood and wood worms/wood insects;

(zzl) Glass melting pots with ring made of clay refractory materials;

(zzm) Selenium and borax;

(zzn) Cutting wheels for glass;

(zzo) Art brushes and brushes for special handicraft applications;

(zzp) Decorative mouldings for furniture and art framing;

(zzq) Magnets, magnet buttons;

(zzr) Anti-reflective glass of 1.5 mm to 10 mm thickness;

(zzs) Canvas stretcher bar.”.


(Anand Kumar Jha)

Under Secretary to the Government of India

Note: The principal Notifications No. 50/2017-Customs, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 49/2018-Customs, dated the 20th June, 2018, published vide number G.S.R. 578 (E), dated the 20th June, 2018.

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