[TO BE PUBLISHED IN THE
GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government
of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification
No. 4/2018 – Customs
New Delhi, 18th
January, 2018
G.S.R.
_________(E). - In exercise of the powers conferred
by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods as specified in Schedule given
below, when imported into India, from the whole of the duty of customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and from the whole of the integrated tax leviable thereon
under sub-section (7) of section 3 of the said Customs Tariff Act, subject to
the conditions that :-
I.
the said goods are imported under a
Carnet guaranteed by the Federation of Indian Chamber of Commerce and Industry
in India (hereinafter referred to as FICCI), as per provisions of the Customs
Convention on the A.T.A. carnet for Temporary Admission of Goods (A.T.A. Convention)
done at Brussels on 8th June 1961;
II.
the said goods shall be owned by a
natural person resident abroad or by a legal person established abroad;
III.
the importer of the said goods shall be
a natural person resident abroad or a legal person established abroad;
IV.
the said goods shall be capable of
identification on re-exportation;
V.
the said goods in all respects conform
to the description, quantity, quality, value and other specifications given in
the Carnet duly certified by the Customs authorities in the territory of
exportation;
VI.
the said goods shall be exported within
a period of two months from the date of importation:
Provided
that if the same goods are re-imported within the said period of two months,
the period of two months shall be computed from the date of its first
importation under the said Carnet:
Provided
further that where the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, is satisfied that it is necessary in the public
interest so to do, the said period of two months may be extended for a further
period not exceeding two months;
VII.
in the event of failure to export the
goods within the period specified above FICCI and the importer shall, jointly
and severally, be liable to pay the duties of customs leviable on the goods as
on the date of import, along with applicable interest:
Provided
that the liability of the FICCI shall not exceed the amount of the duties of
customs by more than ten per cent.
2. Nothing contained in this notification
shall apply to goods imported through the medium of post
3. This notification shall come into force
on the date of its publication in the Official Gazette
Schedule
A.
Equipment for the press, such as:
(i) personal computers;
(ii) cameras of all
kinds (film and electronic cameras);
(iii) sound or image
transmitting, recording or reproducing apparatus;
(iv) sound or image
recording media, blank or recorded;
(v) testing and
measuring instruments and apparatus (oscillographs, tape and video recorder
test systems, multimeters, tool boxes and bags, vectorscopes, video generators,
etc.);
(vi) lighting equipment
(spotlights, converters, tripods); and
(vii) operational
accessories (exposure meters, lenses, tripods, accumulators, battery belts,
battery chargers, monitors).
B.
Sound broadcasting equipment, such
as:
(i) telecommunication
equipment such as broadcast transmitter-receivers or transmitters;
(ii) terminals
connectable to network or cable, satellite links;
(iii) audio frequency
production equipment (sound pick-up, recording or reproducing apparatus);
(iv) testing and
measuring instruments and apparatus (oscillographs, tape and video recorder test
systems, multimeters, tool boxes and bags, vectorscopes, video generators,
etc.);
(v) operational
accessories (clocks, stop-watches, compasses, microphones, mixing consoles,
sound tapes, generating sets, transformers, batteries and accumulators, battery
chargers, heating, air-conditioning and ventilating apparatus, etc.); and
(vi) sound recording
media, blank or recorded
C.
Television broadcasting equipment, such as:
(i) television cameras;
(ii) telecinema;
(iii) testing and
measuring instruments and apparatus;
(iv) transmission and
retransmission apparatus;
(v) communication
apparatus; (vi) sound or image recording or reproducing apparatus (tape and
video recorders and video reproducers, microphones, mixing consoles,
loudspeakers);
(vii) lighting equipment
(spotlights, converters, tripods);
(viii) editing
equipment;
(ix) operational
accessories (clocks, stop-watches, compasses, lenses, exposure meters, tripods,
battery chargers, cassettes, generating sets, transformers, batteries and
accumulators, heating, air-conditioning and ventilating apparatus, etc.);
(x) sound or image
recording media, blank or recorded (credit titles, station call signs, music
inserts, etc.);
(xi) film rushes; and
(xii) musical instruments, costumes, scenery and other stage properties,
pedestals, make-up material, hairdryers.
D.
Sports Goods, such as:
(i) track and field equipment, such as, hurdles,
javelins, discuses, poles, shots, hammers;
(ii) ball game equipment, such as, balls, rackets,
mallets, clubs, sticks, bats, wickets and the like;
(iii) winter sports equipment, such as, skis and
sticks, skates, bobsleighs;
(iv) sports wear, shoes, gloves, headgear, etc.;
(v) water sports equipment, such as, canoes and
kayaks, sail and row boats, sails, oars and paddles, surf boards and sails;
(vi) motor vehicles and craft, such as, cars, motor
bicycles, motor boats;
(vii) equipment for miscellaneous events, such as,
sports arms and ammunition, non-motorized bicycles, archer's bows and arrows,
fencing equipment, gymnastics equipment, compasses, wrestling mats and tatamis,
weight-lifting equipment, riding equipment, sulkies, hang-gliders, delta wing,
windsurfers, climbing equipment; and
(viii) auxiliary equipment, such as, measuring and
score display equipment, blood and urine test apparatus.
E.
Equipment for testing or measuring or calibration, such as:
(i) instruments and apparatus;
(ii) tools; and
(iii) any accessories or parts, incidental to the
use of such apparatus.
[F.No.15018/1/2016-Dir(ICD)]
Dr.
Sreeparvathy S. L.)
Under Secretary to the Government of India
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