[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDI NARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NOTIFICATION No. 11/2015-Customs
New Delhi, the 1st March, 2015
G.S.R.(E).—In exercise of the powers conferred by s ub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Gove rnment being satisfied that it is necessary in the public interest so to do, hereby m akes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2012-Customs, dated the 17 th March,2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-secti on (i), vide G.S.R. 194(E), dated the 17 th March,2012, namely:- In the said notification, in the Table,- (a) afterS.No. 14C and the entries relating theret o, the following S.Nos.and the entries shall be inserted, namely :-
| “14D | Any Chapter | All goods [except populated Printed Circuit Boards (PCBs) ] required for use in the manufacture of the following, namely,- (i). All goods specified against S.Nos .1 to 68 of the TABLE to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/1998-Customs, dated the 2 nd June, 1998 vide number G.S.R.290(E), dated the 2 nd June, 1998; (ii). All goods specified against S.Nos . 1 to 38 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 24/2005-Customs dat ed the 1 st March, 2005 vide number G.S.R.122(E), dated the 1 st March, 2005; (iii). All goods specified against S.No s. 1 to 32 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2005-Customs date d the 1 st March, 2005 vide number G.S.R.123(E) dated 1 st March, 2005 Provided that the exemption s under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India in the Mini stry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 17 th March, 2012 vide number G.S.R.185(E) dated the 17 th March, 2012. | Nil |
| 14E | 90 or any other Chapter | All goods specified against S.No. 488A of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17 th March, 2012 vide number G.S.R.185(E) dated the 17 th March,2012: Provided that the exemption under this S.No. shall be subject to the conditions, if any, specifi ed in respect of such goods under S. No. 488A of the Tabl e annexed to the notification of the Government of In dia in the Ministry of Finance (Department of Revenue),No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17 th March, 2012. | Nil |
| 4F | Any Chapte | ll inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps: Provided that the exemption under this S.No. shall be subject to Condition No. 5 annexed to the notificat ion of the Government of India in the Ministry of Finan ce (Department of Revenue), No. 12/2012-Customs, dated the 17 th March, 2012 vide number G.S.R.185(E) dated the 17 th March, 2012. | Nil |
(b) afterS.No.45 and the entries relating thereto, the following S.Nos.and entries shall be inserted, namely:-
| 1 | 2 | 3 | 4 |
| “45A | 2710 | Naphtha: Provided that the importer shall follow the procedu re set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 | 2% ad valorem |
| 45B | 2902 50 00 | Styrene: Provided that the importer shall follow the procedu re set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. | 2% ad valorem |
| 45C | 2903 15 00 | Ethylene dichloride (EDC): Provided that the importer shall follow the procedu re set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 1996. | 2% ad valore |
| 45D | 2903 21 00 | Vinyl chloride monomer (VCM): Provided that the importer shall follow the procedu re set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. | 2% ad valorem |
(c) afterS.No.78 and the entries relating thereto, the following S.No.and entries shall be inserted, namely:-
| “78A | 7204 | The following goods, namely:- (a) Melting scrap of iron or steel; (b) Stainless steelscrap, for the purpose of melting | 2%”; |
(d) afterS.No.79 and the entries relating thereto,the following S.Nos.and entries shall be inserted, namely:-
| 79A | 7404 | The following goods, namely:- (a) Copper scrap; (b) Brass scrap |
2%”; |
| 79B | 7602 | Aluminium scrap | 2%”; |
(e) S. No. 83 and the entries relating thereto sha ll be deleted.
[F. No. 334/5/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 21/2012-Customs, dat ed the 17 th March, 2012 was published in the Gazette of India, Extraordinary, P art II, Section 3, Sub-section (i) vide number G.S.R. 194(E)), dated the 17 th March, 2012 and last amended by notification No. 21/2014- Customs, dated the 11 th July, 2014, vide number G.S.R. 468(E), dated the 11 th July, 2014.
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