Customs & Excise Exemptions to be withdrawn

AIT News Service

Government has identified a number of exemption notifications which can be removed. Views of all concerned have been sought on this proposal. If the suggestion is for continuance of an exemption, which is sought to be withdrawn, the rationale for the same is required to be given in views. Similarly, if there are other exemptions which merit withdrawal but are not listed herein, the same may also be mentioned along with the rationale for their withdrawal. .

        Comments in this regard may be sent on or before 10.06.2004 by post or by email to,-

Shri Gautam Ray, Joint Secretary, TRU, Room No. 146 I, North Block,

        e-mail: jstru@nic.in or

Shri Alok Shukla, Director, TRU, Room No. 146 J, North Block,

        e-mail: shuklaalok02@yahoo.co.in or

Shri Ravinder Saroop, Director, TRU, Room No. 146 H, North Block,

        e-mail: ravisaroop@yahoo.co.uk

LIST OF CUSTOMS DUTY EXEMPTIONS PROPOSED TO BE WITHDRAWN

S.No	Chapter/Heading/Tariff item no.	Description of goods	Notification No. and S.No
		21/2002
	28 or 29	Chemicals, for use in the manufacture of Centchroman	79
	29	Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories	100
	29	Maltol, for use in the manufacture of Deferiprone	101
	37	Film of a predominantly educational character, if so certified by AIR, Doordarshan or CBFC	125
	37	Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs	126
	37	Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs	127
	37	Exposed cinematographic films, meant for training of defence personnel on certification by Ministry of Defence	128
	37.04 or 85.24	(1)Cinematographic films, exposed but not developed; (2) Recorded magnetic films used for producing TV serials	132
	38.22	Pharmaceutical Reference Standard imported from organization approved by WHO or International Organization of Standards	138
	48	Grape guard, namely, paper of a type generally used for the packing of grapes.	153
	6001.10 or 6001.92	Pile fabrics for the manufacture of toys, on actual user condition basis	172
	84, 85 or 90	The goods specified in List 27 (i.e. Television cameras (professional grade), audio recording equipment, table top desk production video machine, 8-channel video mixer/switches, etc), on the strength of a certificate by PIB	245
	84, 85 or 90	The following goods, imported, upto CIF value of 1 lakh rupees in two years, by an accredited press cameraman:-	246
		(i) Photographic cameras;
		(ii) cinematographic cameras;
		(iii) digital cameras; and
		(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras
	84, 85 or 90	The following goods, imported, upto CIF value of 1 lakh rupees in two years by an accredited journalist:-	247
		(i) Personal computers including lap top personal computers;
		(ii) typewriters; and
		(iii) fax machines
	84 or 85	Spares, supplied with outboard motors for maintenance of such outboard motors, and imported by State Fisheries Corporation/Co-operative Federation or  any person on the strength of a certificate for end use satisfaction	254
	84	Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases	259
	85 or any other Chapter	The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator	283
	8524	Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers	310
	90.22	X-Ray Baggage Inspection Systems and parts thereof, if imported for anti-smuggling operations or for bomb detection or disposal purposes, on production of certificate to the Customs	382
	95 or any other Chapter	(i) Synthetic tracks and artificial surfaces of heading 95.06; (ii) Equipment required for installation of (i) above, imported under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" of the Department of Youth Affairs, and subject to production of certificate	391
	95	Requisites for games and sports,  if certified by the apex body which controls or regulates the concerned sport or by the Sports Authority of the concerned State that requisites are required for use in a national or international championship or competition in India or abroad:	393

LIST OF EXCISE DUTY EXEMPTIONS PROPOSED TO BE WITHDRAWN

S.No	Chapter/Heading/Tariff item no.	Description of goods	Notification No. and S.No
		04/2006
	2710	Avgas	16
	2710 19 20	Aviation turbine fuel	22
	28 or 31	Gibberellic acid	53
	30 or any other chapter	Nicotine polacrilex gum	61
	3306	Tooth powder	69
	3822	Chemical reagents manufactured by Hindustan Antibiotics Ltd for use in the manufacture of kits for testing narcotic drugs and psychotropic substances	75
	3901 to 3914	Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96	78
	3903	Unexpanded polystyrene beads purchased by the Malaria Research Centre, subject to certification of end use	79
	40	Surgical rubber gloves or medical examination rubber gloves	81
	4011, 4012 or 4013	Tyres, flaps and tubes used in the manufacture of power tillers of heading No. 8432 of the First Schedule.	83
	4810	Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines	96
		05/2006
	63	Mosquito nets impregnated with insecticide	3
	68 or 69	Stoneware, which are only salt glazed	7
	70	Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government	17
	7015 10 10	Rough ophthalmic blanks, for manufacture of optical lenses	20
	7105 or 7112	Dust and powder of natural or synthetic precious or semi-precious stones; wast and scrap of precious metals or metal clad with precious metals, arising in course of manufacture of goods falling in Chapter 71	22
	7310 or 7326	Mathematical boxes, geometry boxes and colour boxes	31
	7326 19 90	Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles.	37
	7326 20 10	Tyre bead wire rings of iron or steel intended for use in the manufacture of tyres of cycles and cycle rickshaw.	38
	7323 or 7615 19 10	Pressure cookers	39
	7402 or 7403	Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts	40
	7409	All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts	41
	7409	Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils, if no CENVAT credit is taken	42
	7601	Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils	44
	7606	Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils, if no CENVAT credit is taken	46
	7606	Aluminium circles, if no CENVAT credit is taken	47
	82	Pencil sharpeners and blades thereof	48
		06/2006
	8414 90 12	Parts of bicycle pumps	8
	8445, 8448, 8483 (except 8483 10 10), 8484, 8485 90 00	Goods required by a jute mill for making jute textiles, subject to satisfaction of AC/DC that the goods are cleared for the intended use	13
	8446	Automatic shuttle or shuttle-less looms	14
	8481 80 41 or 8481 90 10	Bicycle valves and their parts	18
	8524	Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format	23
	9501, 9502 or 9503	Parts and accessories of wheeled toys, dolls, other toys.	73
	95	Sports goods: Explanation- “Sports goods” for the purposes of this entry do not cover articles and equipment for general physical exercise.	74
	9603	All goods e.g. brooms, brushes (other than tooth brushes), hand operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts of broom or brush making, paint pads and rollers, squeegees.	75
	9608	Following goods, namely, (i) Pens of value not exceeding Rs. 200 per piece; (ii) Ball point pens of value not exceeding Rs. 200 per piece; (iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece	76
	9608	Following goods, namely, (i) Parts of pens; (ii) Parts (excluding refills) of ball point pens; (iii) Parts of refills of ball point pens	77
	9608 or 9609	Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils, subject to end use condition	78
	9608	Pencils	79
	Any Chapter	(i) Cement Bonded Particle Board; (ii) Jute Particle Board;(iii) Rice Husk Board; (iv) Glass-fibre Reinforced Gypsum Board (GRG); (v) Sisal-fibre Boards; (vi) Bagasse Board	82
		10/2006
	5908	Tubular knitted gas mantle fabric for use in incandescent gas mantles	6
	7323	Tableware of steel	11
	7326 20 10	Tyre bead wire rings of iron or steel intended for use in the manufacture of tyres of cycles and cycle rickshaw.	12
	7418	Tableware of copper	13
	7615	Tableware of aluminium	14
	8414 20 10	Bicycle pumps	19
	8481 80 41	Bicycle valves	20
	8712	Bicycles	24
	8714	Parts and accessories of bicycles	25
	9405	Kerosene pressure lantern	31
	9501	Wheeled toys	32
	9502	Dolls	33
	9503	Other toys	34
	Any chapter	Exemption to specified goods supplied to a Public Funded Research Institution, University, IIT, IISC, REC or a non-commercial research Institution other than hospital.	10/97- Central Excise