NOTIFICATION New Delhi, dated the 1st March, 1997
No.12/97 - CUSTOMS 10 Phalguna, 1918 (Saka)
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),
read with sub-section (4) of section 68 of the Finance (No.2)
Act, 1996 (33 of 1996), and in supersession of the notification
of the Government of India in the Ministry of Finance (Department
of Revenue) No. 77/96-Customs, dated the 28th September, 1996,
the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts goods of the
description specified in the Table below and falling within the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when
imported into India,-
(a) in the case of the goods specified against S.No. 1 of
the said Table, from so much of the special duty of customs
leviable thereon under sub-section (1) of section 68 of the
said Finance Act as is equivalent to the special duty of
customs calculated on the portion of the value representing
the duty free allowance;
(b) in the case of the goods specified against S.Nos.11 and
12 of the said Table, from so much of the special duty of
customs leviable thereon calculated per Kg. of the said
goods, under sub-section (1) of the said section 68 ( but
for the exemption contained herein), as is equivalent to the
amount by which the sum total of the duty of customs
leviable thereon under the said First Schedule and the
special duty of customs leviable thereon under sub-section
(1) of the said section 68, calculated per Kg. of the said
goods, exceeds,-
(i) rupees fifty five in the case of goods specified
against S.No.11 of the said Table; and
(ii) rupees one hundred in the case of goods specified
against S.No.12 of the said Table;
(c) in the case of the goods specified against S.Nos. 2 to
10 and 13 of the said Table, from the whole of the special
duty of customs leviable thereon under sub-section (1) of
section 68 of the said Finance Act:
Provided that in respect of the goods specified against,-
(I) S.Nos. 3 and 4 of the said Table, the exemption
under this notification 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 First Schedule
to the said Customs Tariff Act;
(II) S.No.6 of the said Table, the exemption under this
notification shall be subject to the conditions, subject
to which the goods may be imported at Free rate of duty
of customs, specified in section 4 of the said Customs
Tariff Act.
TABLE
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S.No. Description of goods falling within the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975)
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(1) (2)
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1. Any article falling under heading No.98.03 of the
said First Schedule, the value of which exceeds
the duty free allowance admissible under the
Baggage Rules, 1994.
2. Goods falling under heading No.98.03 of the said
First Schedule which in terms of the Baggage
Rules, 1994, are,-
(i) passed free of duty; or
(ii) exempt from the whole of the duty of
customs leviable thereon which is specified in
the said First Schedule.
3. Gold and silver,-
(i) 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) Nos.171/94-Customs and 172/94-
Customs, both dated the 30th September, 1994;
(ii) 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.
4. All goods falling within the said First Schedule,
which are exempt from the whole of the duty of
customs leviable thereon which is specified in
the said First Schedule in terms of any
notification of the Government of India in the
Ministry of Finance (Department of Revenue and
Banking, Department of Revenue and Insurance or
Department of Revenue, as the case may be,) for
the time being in force, issued under sub-
section (1) of section 25 of the Customs Act,
1962.
5. All goods falling within the said First Schedule,
in the case of which Free rates of duty of
customs are specified in column (4) of the said
First Schedule.
6. All goods falling within the said First Schedule,
in the case of which Free rates of duty of
customs are specified in column (5) of the said
First Schedule.
7. All goods falling under heading or sub-heading
Nos. 06.01, 06.02, 0806.10, 0809.40, 1209.91,
1209.99, 3105.30, 3105.40, 4011.30, 8802.20,
8802.30, 8802.40, 8803.10, 8803.20 or 8803.30 of
the said First Schedule.
8. Potassium sulphate (excluding that containing not
more than 52 per cent. by weight of K2O) falling
under sub-heading No.3104.30 of the said First
Schedule.
9. Aeroplane engines falling under sub-heading
Nos.8407.10, 8411.11, 8411.12, 8411.21 or
8411.22 of the said First Schedule.
10. Parts of aeroplane engines falling under sub-
heading Nos.8409.10 or 8411.91 of the said First
Schedule.
11. All goods falling under sub-heading No.0802.11 of
the said First Schedule.
12. All goods falling under sub-heading No.0802.12 of
the said First Schedule.
13. Newsprint falling under sub-heading No.4801.00 of
the said First Schedule.
( RAJIV TALWAR )
UNDER SECRETARY TO THE GOVERNMENT OF INDIA