Sponsored
    Follow Us:
Sponsored

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

1st March, 2002

Notification No. 23/2002-Customs

In exercise of the powers conferred by sub-section (1) of section 3A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.19/2001-Customs, dated the 1st March, 2001 [G.S.R. 118(E) dated the 1st March, 2001], the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading or sub-heading of the First Schedule to the said Act as are specified in the corresponding entry in column (2) of the said Table :

Provided that in respect of the goods specified against S. Nos. 38, 39,40, 56 and 57 of the said Table, “Nil” rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the said Act.

Table

Sr. No.

Chapter or heading or sub-heading

Description of goods

Standard rate

(1)

(2)

(3)

(4)

1.

5 or any other Chapter

The following goods, namely:-

(1) Frozen semen;

(2) Frozen semen equipment, namely:-

(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;

(b) Plastic insemination sheath and insemination guns; and

(c) Weaton Ampoules and straws for freezing semen

Nil

2.

5

Pancreas

Nil

3.

0703.10

Onions

Nil

4.

07.13

Pulses

Nil

5.

10.01

All goods

Nil

6.

15

All goods specified against S. No. 32 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods

Nil

7.

15

Crude Vegetable oil of edible grade falling under headings 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15

Nil

8.

26

Gold concentrate imported by a gold refinery for refining into gold

Nil

9.

27.09

All goods

Nil

10.

27.10

All goods , except kerosene for the manufacture of Nparaffin/LAB

Nil

11.

27.11, 27.12, 27.13, 27.14 or 27.15

All goods

Nil

12.

28, 29 or 30

All goods specified against S. No . 80 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002.

Nil

13.

28

Phosphoric acid for the manufacture of fertilizers

Nil

14.

2814.10 or 2814.20

All goods

Nil

15.

29, 30, 35, 38 or 39

The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-

(i) Plastic ELISA plates;

(ii) Deactivated positive control sera against human and animal diseases;

(iii) Enzyme horse raddish peroxidase;

(iv) Enzyme Alkaline phosphatase;

(v) Enzyme glucose oxidase;

(vi) Animal anti-human immunoglobins;

(vii) Protein A or Protein A Gold Conjugates;

(viii) Polystyrene latex beads;

(ix) Deactivated enzyme labelled human anti- HIV reagent

Nil

16.

29 or 38

Gibberellic acid

Nil

17.

29

Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories

Nil

18.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin

Nil

19.

31

Kyanite salts, in a form indicative of their use for manurial purpose

Nil

20.

31

Muriate of potash for use as manure or for the production of complex fertilizers

Nil

21.

31

Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of complex fertilizers

Nil

22.

31

Composite fertilizers

Nil

23.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

Nil

24.

3102.10

Urea for use as manure

Nil

25.

3102.21

All goods

Nil

26.

3104.30

Potassium sulphate containing not more than 52% by weight of potassium oxide

Nil

27.

3105.20

All goods

Nil

28.

3105.30

Diammonium phosphate for use as manure or for the production of complex fertilizers

Nil

29.

3105.51

All goods

Nil

30.

3105.59

All goods

Nil

31.

3105.60

All goods

Nil

32.

3105.90

All goods

Nil

33.

38.22

All goods specified against S. Nos. 138 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods

34.

39.20

Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art films

Nil

35.

4801.00

Newsprint

Nil

36.

48.10

Lightweight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines

Nil

37.

52.01

All goods

Nil

38.

71

Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994

Nil

39.

71

Gold and silver including ornaments ( but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 171/94-Customs, dated 30th September, 1994 and No. 172/94-Customs, dated the 30 th September, 1994

Nil

40.

71

Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997

Nil

41.

71

Rough diamonds (industrial or non- industrial)

Nil

42.

84 or any other Chapter

The following goods, namely :-

(1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salbony in West Bengal and at Mysore in Karnataka;

(2) Plant, machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh

Nil

43.

84 or 85

All goods specified against S. Nos. 239 to 242 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002 -Customs, dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods

Nil

44.

84 or 85

Parts of outboard motors, specified against S. No.255 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002, subject to the conditions, specified in the Annexure to that notification in relation to such goods

Nil

45.

85

All goods specified against S. Nos. 292 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods

Nil

46.

85.24

All goods specified against S. Nos. 310 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods

Nil

47.

89.08

All goods

Nil

48.

90 or any other Chapter

Goods specified against S.No. 361 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1st March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

49.

90 or any other Chapter

Goods specified against S.No. 363 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1st March,2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

50.

90 or any other Chapter

Goods specified against S.No. 365 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1st March,2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

51.

90 or any other Chapter

Goods specified against S.No. 367 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1st March,2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

52.

90 or any other Chapter

Goods specified against S.No. 368 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

53.

90 or any other Chapter

Goods specified against S.No. 369 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1st March,2002, subject to the conditions specified in the Annexure to that notification in relation to such goods.

Nil

54.

98.01

All goods specified in items (i), (ii) ,(iv) and (v)in column (3) against S. No. 399 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21 /2002-Customs, dated the 1st March, 2002

Nil

55.

98.03

All goods imported by a passenger or a member of a crew as baggage in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 136/90-Customs, dated the 20th March, 1990, or No. 137/90-Customs, dated the 20th March, 1990

Nil

56.

Any Chapter

All goods which are exempt from –

(a) the whole of the duty of customs leviable thereon under the First Schedule; and

(b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act.

Nil

57.

Any Chapter

All goods

(a) in the case of which “Free” rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and

(b) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason.

Nil

58.

Any Chapter

All goods imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods:

(i) 79/95-Customs, dated the 31st March, 1995

(ii) 80/95-Customs, dated the 31st March, 1995

(iii) 104/95-Customs, dated the 30th May, 1995

(iv) 110/95-Customs, dated the 5th June, 1995

(v) 111/95-Customs, dated the 5th June, 1995

(vi) 148/95-Customs, dated the 19th September, 1995

(vii) 149/95-Customs, dated the 19th September, 1995

(viii) 28/97-Customs, dated the 1st April, 1997

(ix) 29/97-Customs, dated the 1st April, 1997

(x) 31/97-Customs, dated the 1st April, 1997

Nil

59.

Any Chapter

All goods imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), 51/96-Customs, dated the 23rd July, 1996

Nil

60.

Any Chapter

All goods imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/97-Customs, dated the 7th April, 1997

Nil

61

Any Chapter

Artificial plasma

Nil

62.

Any Chapter

All goods, other than those specified against S. Nos. 1 to 61 above

4% ad valorem

T. R. Rustagi
Joint Secretary to the Government of India

F.No 334/1/2002 -TRU

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Sponsored
Search Post by Date
November 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
252627282930