Notification 21 / 2002- Customs

 

Notification  

 New Delhi, dated the 1st March, 2002

No.21 / 2002-Customs    

10 Phalguna, 1922 (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) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1 st March, 2001[ G.S.R. 116(E) dated the 1 st March, 2001], 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 or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading 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,- 
(a)

from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;

(b)

from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table,

       

subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table:

 

Provided that nothing contained in this notification shall apply to -

 
(a)

the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1st day of April, 2003 ;

(b)

the goods specified against serial Nos. 250, 251 , 252 and 415 of the said Table on or after the 1st day of March, 2005 .
Explanation.- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified.

 

S.No.

Chapter or Heading No. or Sub Heading No.

Description of Goods

Standard Rate

Additional Duty Rate

Condition No.

1

2

 3

4

5

6

151.

47

Pulp of wood or of  other fibrous cellulosic material (excluding rayon grade wood pulp

Nil

-

5 and 19

152

47.07

All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard.

5%

Nil

20

153.

48

Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper Pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with Kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes

 

 

 

154

48.01

Newsprint

5%

Nil

-

155

48.02

Mould vat made watermarked bank note paper, Imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

Nil

-

156

48.10

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

5%

Nil

-

 

Condition No

Condition
5

If 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. 
19

If,-
(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and

(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.

Explanation.- For the purpose of this condition, “newspaper” means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).
20

If,-

(a) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of importation; and 

(b) the importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used.
 
 

[F.No 334 / 1 / 2002 -TRU]
(T. R. Rustagi ) 
Joint Secretary to the Government of India