Notification 23 / 2002- Customs

 

Notification  

 New Delhi, dated the 1st March, 2002

No.23 / 2002-Customs    

10 Phalguna, 1922 (Saka)

     

G.S.R.      (E).- In exercise of the powers conferred by sub-section (1) of section 3A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.19/2001-Customs, dated the 1 st March, 2001[ G.S.R. 118(E) dated the 1 st March, 2001], the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading or sub-heading of the First Schedule to the said Act as are specified in the corresponding entry in column (2) of the said Table :

          Provided that in respect of the goods specified against S. Nos. 38, 39,40, 56 and 57 of the said Table, “Nil” rate 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 said Act.

 

S.No.

Chapter or Heading No. or Sub Heading No.

Description of goods

Standard Rate

1

2

3

Nil

35

4801.00

Newsprint

Nil

36

48.10

Lightweight coated paper weighing upto 70 g/m 2, imported by actual users for printing of magazines.

Nil

56

Any Chapter 

All goods which are exempt from –

(a) the whole of the duty of customs leviable thereon under the First Schedule; and

(b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act.

Nil

57

Any Chapter  

All goods

(a) in the case of which “Free” rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and

(a) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason.

Nil

58

Any Chapter  

Any Chapter All goods imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods:

(i) 79/95-Customs, dated the 31st March, 1995

(ii) 80/95-Customs, dated the 31st March, 1995

(iii) 104/95-Customs, dated the 30th May, 1995

(iv) 110/95-Customs, dated the 5th June, 1995

(v) 111/95-Customs, dated the 5th June, 1995

(vi) 148/95-Customs, dated the 19th September, 1995

(vii) 149/95-Customs, dated the 19th September, 1995

(viii) 28/97-Customs, dated the 1st April, 1997

(ix) 29/97-Customs, dated the 1st April, 1997

(x) 31/97-Customs, dated the 1st April, 1997

Nil

59

Any Chapter 

All goods imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), 51/96-Customs, dated the 23rd July, 1996

Nil

60

Any Chapter 

All goods imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/97-Customs, dated the 7th April, 1997

Nil

61

Any Chapter 

Artificial plasma

Nil

62

Any Chapter 

All goods, other than those specified against S. Nos. 1 to 61 above

4% ad valorem

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