Spl CVD (SAD) Exemption for Consumer Goods subject to Declaration of VAT Registration and First Sale Destination, No Declaration for Zero Rated Goods [As Amended Till 04/02.02.2017]

[Amended by Corrigendum dated 19 March 2012; 29/30.04.2012-VAT declaration for 4% Spl. CVD exemption date extended by one month, Measure will apply from 1 June 2012; 32/08.05.2012-The conditions for the 4% SAD exemption have been modified vide notification No. 32/2012-Customs dated 8 May 2012. In this, the declaration of destination State condition has been widened to include stock transfer cases also, apart from sale transfers. The requirement of VAT registration in the State of import has been widened to allow the alternate of CST registration; SI Nos. 14D, 14E, 14F, 45A, 45B, 45C, 45D, 78A, 79A and 79B inserted by 11/01.03.2015; SNo. 95 amended by 05/19.01.2016].

Ntfn 21            In exercise of the powers conferred by sub-section (1) of
17.03.2012       section 25 of the Customs Act, 1962 (52 of 1962) and in
(DoR)              supersession of the notifications of the Government of
                       India, in the Ministry of Finance (Department of Revenue),

No. 20/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 1st March, 2006, and No. 29/2010-Customs, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the Table aforesaid:

Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the 1st day of June, 2012, the exemption contained herein shall apply if the importer, declares,-

(i) the State of destination namely the State where the goods are intended to be taken immediately after importation whether for sale or for distribution on stock transfer basis; and

(ii) his VAT (Value Added Tax) registration number or Sales Tax registration number or Central Sales Tax registration number, as the case may be, in the said State.

[Previous to this, the proviso was "(i) the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and

(ii) his value added tax registration number in that State."]

Provided that nothing contained in this notification shall apply to goods specified against serial number 14 H, 14-I and 85B of the Table after the 30th day of June, 2017.

Table

S. No

Chapter, heading, sub-heading or tariff item of the First Schedule

Description of goods

Standard rate

(1)

(2)

(3)

(4)

1

Any Chapter

All goods except populated Printed Circuit Boards (PCBs) of mobile phones or tablet computer which are exempt from the whole of the duty of customs leviable thereon or in case of which “Free” or “Nil” rates of duty of customs are specified in column (4) under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason
[Strikethrough words deleted by 31/05.05.2016;
SNo. 1 substituted by 16/01.03.2016]

Nil

2

Any Chapter

All pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article

Nil

3

Any Chapter

Goods specified against S. No. 351 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012

Nil

4

Any Chapter

Goods specified in item (B) against S. No. 386 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:  Provided that the exemption under this notification shall be subject to the conditions, if any, specified in item (B) against S. No. 386 of the Table annexed to the said notification No.12/2012-Customs, dated the 17th March, 2012

Nil

5

Any Chapter

Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: 

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012:

Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013

Nil

6

Any Chapter

Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March 2012

Nil

7

Any Chapter

Goods specified against S. No. 439 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: 

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. No. 12/2012-Customs, dated the 17th March, 2012

Nil

8

Any Chapter

Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012: 

Provided that the exemption under this notification shall be subject to the conditions, if any specified against S. No. 440 of the table annexed to the said notification No. 12/2012-Customs, the dated 17th March.2012

Nil

9

Any Chapter

Goods specified against S. No 496 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

10

Any Chapter

All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated the 1st October, 2010 [G.S.R.805(E) dated the 1st October,2010]:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated the 1st October, 2010

Nil

11

Any Chapter

Aid and implements used by handicapped persons

Nil

12

Any Chapter

All goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)

Nil

13

Any Chapter

Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives

Nil

14

Any Chapter

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a solar thermal power generation or solar energy production project or facility [The word "thermal" omitted by 32-CE/08.05.2012; "solar energy production" inserted by 21/11.07.2014]

Nil

14A

Any Chapter

Inputs or components for use in the manufacture of personal computers (laptop or desktop) including tablet computers falling under heading 8471;

Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.

[SNo. 14A omitted by 16/01.03.2016]

Nil

14B

Any Chapter

Poly Vinyl Chloride (PVC) sheet and ribbon for use in manufacture of smart cards falling under sub-heading 8523 52;

Provided that the exemption under this notification shall be subject to condition No. 15A annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.

Nil

14C

Any Chapter

Parts and raw materials required for use in the manufacture of wind-operated electricity generator:

Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 [SNo. 14A to 14C inserted by 21/11.07.2014]

Nil

14D

Any Chapter

All goods [except charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and 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 2nd June, 1998 vide number G.S.R.290(E), dated the 2nd 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 dated the 1st March, 2005 vide number G.S.R.122(E), dated the 1st March, 2005;

(iii). All goods specified against S.Nos. 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 dated the 1st March, 2005 vide number G.S.R.123(E) dated 1st March, 2005:

Provided that the exemptions under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India 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 17th March, 2012.

[Strikethrough words deleted by 31/05.05.2016;
SNo. 14D substituted by 16/01.03.2016]

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 17th March, 2012 vide number G.S.R.185€ dated the 17th March,2012:

Provided that the exemption under this S.No. shall be subject to the conditions, if any, specified in respect of such goods under S. No. 488A of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185€ dated the 17th March, 2012.

Nil

14F

Any Chapter

All 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 notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185€ dated the 17th March, 2012.

[11/01.03.2015 – Snos. 14D, 14E and 14F Inserted]

Nil

14G

Any Chapter

Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones

Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.

[SNo. 14G inserted by 31/05.05.2016]

Nil

14H

3815 90 00

Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator :

Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012.

Nil

14I

3909 40 90

Resin for use in the manufacture of cast components of Wind Operated Electricity Generator :

Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012.

Nil

15

2, 3, 0407, 5

Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair

Nil

16

0401

Fresh milk and pasteurized milk

Nil

17

0403, 0406 10 00

Curd, Lassi, butter milk and separated milk

Nil

18

0511

Semen including frozen semen

Nil

19

0602, 0603

Fresh plants, saplings and fresh flowers

Nil

20

7, 8

Fresh vegetables and fruits

Nil

21

0703 20 00, 0910 10

Garlic and ginger

Nil

22

0713, 1001, 1006

Paddy, rice, wheat and pulses

Nil

23

0801

Coconut in shell and separated kernel of coconut

Nil

24

080119 10

Tender green coconut

Nil

25

10

Coarse grains other than paddy, rice and wheat

Nil

26

1101 00 00, 1102 00 00

Flour Atta, Maida, Besan and Suji

Nil

27

1209

All seeds other than oil seeds

Nil

28

1301 90 99

Lac

Nil

29

1404 90 40

Betel leaves

Nil

30

1507 to 1515

Edible grade vegetable oils and their edible grade fractions

Nil

31

1701 13 10, 1701 14 10

Gur and Jaggeri

Nil

32

1905

Bread (branded and unbranded)

Nil

33

2106 90 99

Papad and Vadi

Nil

34

2201 90 90, 2202 90 90 2202 99 90

Water other than-

Nil

 

(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

 

 

(ii) water sold in sealed container

[67/31.12.2016 – HS code substituted]

 

35

23

Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake

Nil

36

2501 00 10

Common salt (Processed or un-processed)

Nil

37

26

Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash

Nil

38

2613 10 00

All goods

Nil.

39

2616

Gold concentrate

Nil

40

26

Gold ores and concentrates for use in the manufacture of gold:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under S.No. 116 of the notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

41

27

Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels

Nil

42

27

(a) Compressed natural gas for use in the transport sector.

Nil

 

 

(b) Electrical energy

Nil

43

27

Items covered under Public distribution system, (except kerosene)

Nil

44

2707

Carbon black feed stock

Nil

45

27 or 4402

Charcoal

Nil

45A

2710

Naphtha:

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

2% ad valorem

45AA

2902 41 00

o-xylene for use in manufacture of phthalic anhydride: Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

[16/01.03.2016 – SNo. 45AA inserted]

2%

45B

2902 50 00

Styrene:

Provided that the importer shall follow the procedure 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 procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 1996.

2% ad valorem

45D

2903 21 00

Vinyl chloride monomer (VCM):

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

2% ad valorem

46

30

Patent and proprietary medicines

Nil

47

3002 90 10, 3002 10 3002 90, 3002 12, 3002 19

Human blood and blood plasma

[67/31.12.2016 – HS code substituted]

Nil

48

31 or any other Chapter

Fertilizers and all inputs and raw materials for manufacture of fertilizers

Nil

49

3101

Organic manure

Nil

50

33

Kumkum, bindi alta and sindur

Nil

51

3906 90 90

Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

52

3915

Plastic waste

Nil

53

3926 40 11, 3926 40 19, 7018 10 00

All bangles except those made of precious metals

Nil

54

4014 10, 3006 60

Condoms and contraceptives

Nil

55

4401 10 4401 11, 4401 12

Firewood except casurina and eucalyptus timber

[67/31.12.2016 – HS code substituted]

Nil

56

4403

All goods

Nil

57

4701 to 4706

All goods for manufacture of newsprint

Nil

58

4707

Paper waste

Nil

59

4707 90 00

Wastepaper and paper scrap

Nil

60

4801

All goods other than newsprint in strips or rolls of width between 28cm to 36 cm; or rectangular including square sheets with one side having dimension between 28 cm to 36 cm and other side 15 cm in the unfolded state

[67/31.12.2016 – Item description substituted]

Nil

61

4810

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

Nil

62

4901, 4902, 4903 or 4904

Books, periodicals and journals including maps, charts and globes

Nil

63

4911

Religious pictures not for use as calendars

Nil

64

5001 00 00, 5002

Silk worm laying; cocoon and raw silk

Nil

65

5004, 5005, 5006

Cotton and silk yarn in hank and cone

Nil

66

5101

Raw wool

Nil

67

5502 00 10 5502 10

Acetate rayon tow required for the manufacture of cigarette filter rod:

Provided that the importer follows the procedure  set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of  Excisable Goods) Rules, 1996;

[67/31.12.2016 – HS code substituted]

Nil

68

5603 11 00

Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

69

54, 55, 5608 11

Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds

Nil

70

61 (excluding 6117 90 00), 62 (excluding 6217 90)

All goods

Nil

71

63

National flag

Nil

72

68

Earthen pot

Nil

73

6815

Slate and slate pencils.

Nil

74

6913 90 00

Idols made of clay

Nil

75

6914 90 00

Clay lamps

Nil

76

7001 00 10

Scrap glass or scrap glass bottles

Nil

77

71 (except 7113)

All goods other than Articles of jewellery

Nil

78

7113

Articles of jewellery

1% ad valorem

78A

7204

The following goods, namely:-

(a) Melting scrap of iron or steel;

(b) Stainless steelscrap, for the purpose of melting

[11/01.03.2015 – SNo. 78A inserted]

2%

79

72251100, 72261100

Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives

Nil

79A

7404

The following goods, namely:-

(a) Copper scrap;

(b) Brass scrap

2%

79B

7602

Aluminium scrap

[11/01.03.2015 – SNo. 79A and 79B inserted]

2%

80

7404 00 29

Brass scrap [Omitted by 26/08.05.2013]

Nil

81

8201

Manually operated or animal driven agricultural implements, their spare parts, components and accessories

Nil

82

84

Geothermal ground source heat pumps

Nil

82A

84, 85 or 90

Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD)

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Nil

82B

84, 85 or 90

Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in assembly, testing, marking and packaging of semiconductor chips Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

[16/01.03.2016 – SNos. 82A and 82B inserted]

Nil

83

84

Goods specified against S. No. 394 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:  Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012

[11/01.03.2015 – SNo. 83 Deleted]

Nil

83A

84

Goods specified against S. No. 394A of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be  subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012;

Provided further that nothing contained in this entry shall apply on goods imported on or after the 1st day of January, 2015.

[SNo. 83A inserted by 06/17.02.2014]

Nil

84

8443 99

Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

85

8471 70 or 8473 30 or 8523

The following goods, namely:-

Nil

 

 

(a) microprocessor for computer, other than motherboards;

 

 

 

(b) floppy disc drive;

 

 

 

(c) hard disc drive;

 

 

 

(d) CD-ROM Drive;

 

 

 

(e) DVD Drive or DVD Writer;

 

 

 

(f) Flash memory;

 

 

 

(g) Combo drive:

 

 

 

Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012

 

85A

8473 30 or 8517 70

Populated Printed Circuit Boards (PCBs) for use in manufacture of tablet computers and mobile handsets including cellular phones, Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

[31/05.05.2016 – Strikethrough words deleted;
16/01.03.2016 – SNo. 85A inserted]

2%

85B

8517 70

Populated Printed Circuit Boards (PCBs) for use in the manufacture of mobile phones :

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016

2%

86

85 or any other Chapter

Goods specified against S. No. 429 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

87

8517 12

All goods

Nil

88

8523

Information technology software, other than that on floppy disc or cartridge tape

Nil

89

8542

Electronic integrated circuits

Nil

90

8541 40 20

Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps: Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012

Nil

91

8802 (except 8802 60 00)

Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012.

Nil

92

8908 00 00

All goods

Nil

93

90 or any other Chapter

Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.

Nil

94

90 or any other Chapter

Goods specified at S. Nos. 475, 476 and 477 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. Nos. 475, 476 and 477 respectively of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012.

Nil

95

9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or 9022 90 30

Goods required for medical, surgical dental or veterinary use

[05/19.01.2016 - SNo. 95, HS code amended]

Nil

96

8901

All goods

Nil

97

8905 10 00

All goods

Nil

98

9101, 9102

All goods

Nil

99

9801

Goods specified against S. No. 508 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 508 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.

Nil

100

9801

Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996]

Nil

101

9801

Goods specified against S. No. 515 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012.

Nil

102

9803 00 00

All goods

Nil

2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods.

[F. No. 334/1/2012-TRU]