Notification No. 69/2004-Cus Dated 09-07-2004

Exemption from Education Cess on specified goods import into India.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 91 read with section 94 of the Finance Act (No.2), 2004 (23 of 2004), 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 (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the Education Cess leviable thereon under the said section 91 read with section 94 of the said Finance Act [OLD-read with clause 81 read with clause 84 of the Finance Bill (No. 2), 2004, which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law, 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 (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the Education Cess leviable thereon under the said clause 81 read with clause 84 which, by virtue of the declaration made in the said Finance Bill under the said Provisional Collection of Taxes Act, has the force of law ]:

(In above Notification portion "read with section 91 read with section 94 of the Finance Act (No.2), 2004 (23 of 2004), 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 (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the Education Cess leviable thereon under the said section 91 read with section 94 of the said Finance Act" has been substituted vide CUS NTF NO. 88/2004 DATE 10/09/2004)

Provided that in case of goods specified at S. Nos. 5 to 12 of the said Table, the exemption under this notification shall be subject to the conditions, if any, specified under the respective exemption notifications mentioned therein.

Table

S.No.

Description of goods

(1)

(2)

1.

All goods falling under the following headings or sub-headings or tariff items -

0207 13 00, 0207 14 00, 0402 10, 0402 21 00, 0405 10 00,0405 90, 0703 20 00, 0713 10 00, 0802 11 00, 0805 40 00, 0806 20, 0808 10 00, 0809 40 00, 0813 20 00, 0901 11, 0901 90 10, 1006, 1502, 1515 30 90, 2207 10, 2208, 2510 20, 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51, 3105 59 00, 3105 60 00, 3105 90, 3818, 4011 30 00, 5105 29 10 [OLD 5105, 5106, 5107, 5108], 5111, 5112, 5113, *5204, *5205, *5206, 5208 41, 5208 42, 5208 49, 5208 51, 5208 52, 1Omitted[5208 53], 5208 59, 5209 41, 5209 42 00, 5209 43, 5209 51, 5209 52, 5209 59, 5210 41, 1Omitted[5210 42], 5210 49, 5210 51, 1Omitted[5210 52], 5210 59, 5211 41, 5211 42 00, 5211 43, 5211 51, 5211 52, 5211 59, 5212 15 00, 5212 24 00, 5212 25 00, *5401, *5402, *5403, *5404, *5405 00 00, *5406, 5407 10, 5407 41, 5407 42, 5407 43 00, 5407 44, 5407 51, 5407 52, 5407 53 00, 5407 54, 5407 69 00, 5407 71, 5407 72 00, 5407 73 00, 5407 74 00, 5407 81, 5407 82, 5407 83 00, 5407 84, 5407 91, 5407 92 00, 5407 93 00, 5407 94 00, 5408 22, 5408 23 00, 5408 24, 5408 31, 5408 32, 5408 33 00, 5408 34, *5501, *5502 00, *5503, *5504, *5506, *5507 00, *5508, *5509, *5510, 5511 10 00, 5511 20 00, 5511 30, 5512 19, 5512 29, 5512 99, 5513 21 00, 1Omitted[5513 22 00], 5513 23 00, 5513 29 00, 5513 31 00, 1Omitted[5513 32 00, 5513 33 00], 5513 39 00, 5513 41 00, 1Omitted[5513 42 00, 5513 43 00], 5513 49 00, 5514 21 00, 5514 22 00, 5514 23 00, 5514 29 00, 2[5514 30] Old[5514 31 00, 5514 32 00, 5514 33 00, 5514 39 00], 5514 41 00, 5514 42 00, 5514 43 00, 5514 49 00, 5515, 5516 12 00, 5516 13 00, 5516 14, 5516 24 00, 5516 43 00, 5516 44 00, 5516 93 00, 5516 94 00, *5604, *5605, *5606, *5607, 5702 32, 5702 42, 1Omitted[5702 52], 5702 92, 5703 20, 5703 30, 5704 90, 5801, 5802 19, 5804, 5810 10 00, 6001 92 00, 1Omitted[6101 10],6101 2000,6101 30,6102 1000,6102 2000,610230, 2[6104 19 (except of wool or fine animal hair or cotton)]  Old[610419],610441 00, 61044300, 61044400,610449, 6104 5100,610452 00,61045300, 610459,6104 6200,6104 6300,6105,6106,610711 00,610712, 61082100, 610822,610891 00,610892,6109, 6110,620111 00,620112,6201 13,6201 91 00,6201 9200,6201 9300,6202 11,6202 1200,6202 1300,620291,6202 92,6202 93,6203,6204 11 00,6204 1300,6204 19,620431 00,6204 3200,6204 3300,6204 39,620441, 620442,6204 43,620444 00,620449,6204 51 00,6204 61,62046200,620469,6205,62062000, 62063000,62064000,6207 1100,6207 19,2[6207 99 (other than goods of man-made fibres)] Old[620799],6208 1100,6208 19,620891,620892,6210 20,621030,621040, 62105000, 6211 3200,6211 3300,6211 42,6211 4300,6212,6214 10,6214 20,621490,6215,6301 2000,630221 00,63023100, 2[8469 00 10] Old[8469 1100],8470,8471,8473 2100,2[8473 29 00] Old[847329], 2[8473 50 00] Old[847350], 2[line telephone sets and line videophones of heading 8517]  Old[851711,851719], 1Omitted[851721 00,85172200],8517 80,1Omitted[85179010], 2[8519 50 00] Old[8520 2000], 2[all prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 (excluding cards incorporating a magnetic stripe) of heading 8523] Old[8523 (except 85233000)],1Omitted[ 2[recorded media for reproducing phenomena other than sound or image, of heading 8523] Old[852431,852440,852491]], 853120,8532,8533, 85340000,8541,2[parts of electronic integrated circuits and micro-assemblies, of tariff item 4[8523 52] Old[8523 52 00] or 8542 90 00]  Old[854290 00],2[8543 59 10] Old[854381 00], 5[8543 70 11] 88022000,88023000,88024000, 8803 (except 88039000),9013 8010,901390 10,9026,9027 20 00, 9027 30,9027 50,2[9027 80(except exposure meters)] Old[9027 80], 903040 00, 9030 82 00;

In S.No.1 bold number has been substituted & *mark numbers(5204, 5205, 5206, 5401, 5402, 5403, 5404, 5405 00 00, 5406, 5501, 5502, 5503, 5504, 5506, 5507, 5508, 5509, 5510, 5604, 5605, 5606, 5607) has been omitted vide CUS NTF NO. 16/2006 DATE 01/03/2006)
3[1A Carpets and other textile floor coverings, woven, not tufted or flocked, of man-made textile material falling under sub-heading 5702 50
1B Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles of wool or fine animal hair, knitted or crocheted, other than those of heading 6103 falling under tariff item 6101 90 90]

2.

Upholstery fabrics falling under the following headings or sub-headings -

520839,520931,520932,520939,5209 49,521039,5211 31,5211 32,521139,521149,540761, 55162200,55162300, 58023000;

3.

Dairy spread with milk fat content at least 75% but less than 80%, by weight, falling under tariff item 0405 20 00;

4.

Areca nut falling under sub-heading 0802 90;

5.

All goods falling under tariff item 10059000 other than the goods covered under S.No. 21 of the Table annexed to the notification No. 21/2002-Customs, dated Ist March 2002, published in Gazette of India vide number G.S.R. 118(E), dated the lst March 2002;

6.

All goods falling under heading 1507, 1509 or 1510 other than the goods covered under item (A) in column against S.No. 30 of the Table annexed to the notification No.21 /2002-Customs, dated 1 st March 2002;

7.

All goods falling under heading 1514 other than the goods covered under S.No. 30 of the Table annexed to the notification No. 21/2002-Customs, dated 1st March 2002;

8.

2[Tung oil and its fractions falling under sub-heading 1515 90, other than goods covered under S. No.29, 30 and 31 of the Table annexed to the notification No. 21/2002-Customs, dated 1st March 2002] Old[All goods falling under tariff item 1515 40 00, other than goods covered under S. No.29, 30 and 31 of the Table annexed to the notification No. 21/2002-Customs, dated I st March 2002;

9.

All goods falling under sub-heading 2106 90 other than the goods covered under S.No. 47 of the Table annexed to the notification No. 21/2002-Customs, dated Ist March 2002;

10.

All goods falling under sub-heading 3302 10 other than the goods covered under S.No. 119 of the Table annexed to the notification No. 21/2002-Customs, dated lst March 2002;

11.

All goods covered under notification No.25/1998-Customs, dated 2nd June 1998 published in Gazette of India vide number G.S.R. 290(E), dated the 2nd June 1998;
3[11A Fascimile machines and teleprinters, falling under headings 8443 6Omitted[or 8517]
11B All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69 70, 8517 69 90 and 8517 70 10
11C Parts and accessories (falling under tariff item 4[8443 99] Old[8443 99 00]) of all goods falling under tariff items 8443 31 00 and 4[8443 32] Old[8443 32 00]
11D Units of automatic data processing machines falling under sub-heading 8517 62
11E All goods falling under tariff items 8528 41 00, 8528 51 00 or 8528 61 00]
7[11F All goods falling under tariff item 8443 31 00 or subheading 8443 32]

12.

All goods falling under sub-heading 8473 30 other than the goods covered under S. Nos. 275 and 276 of the Table annexed to the notification No.21/2002-Customs, dated Ist March, 2002;

7[12A

Parts and accessories (heading 8529) of goods falling under 8528 41 00, 8528 51 00 or 8528 61 00]

13.

Jojoba oil falling under tariff item 1515 9099;

14

OMITTED

S.No.14 has been omitted vide CUS NTF NO. 16/2006 DATE 01/03/2006)

[OLD14.

Yarn ofglass fibres, not coloured falling under sub-heading 701919;]

15

OMITTED

16

OMITTED

S.Nos.15 & 16 has been omitted vide CUS NTF NO. 18/2005 DATE 01/03/2005)

[OLD15.

Seconds and defectives of goods falling under Chapter 72 (except goods falling under heading, sub- heading or tariff items 7202,7203 1000,7204 1000,720421, 720429,720430, 7204 41 00,72044900, 7210 11,7210 12,7212 10);

16.

Seconds and defectives of ferro-molybdenum falling under tariff item 72027000;]

17.

Automatic Teller Machines falling under sub-heading 8472 90;

18.

Printed circuit assemblies of word processing machines, falling under tariff item 8473 1000;

19.

Printed circuit assemblies for automatic teller machines, falling under sub-heading 847340;

20.

Static converters for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub-heading 8504 40;

21.

Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub-heading 8504 50;

22.

Printed circuit assemblies falling under sub-heading 8504 90 for-

(i) static converters for automatic data processing machines and units thereof, and telecommunication apparatus;

(ii) other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus

23.

Microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use, falling under sub-heading 8518 10;

24.

Loudspeakers, without housing, having frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm, for telecommunication use cone type and other than cone type, falling under sub- heading 8518 29;

25.

Line telephone handsets, falling under sub-heading 8518 30;

26.

Printed circuit assemblies falling under sub-heading 8518 90 for -

(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use;

(ii) loud speakers, without housing, having a frequency range of 300 Hz to 3,4 KHz. with a diameter not exceeding 50 mm. for telecommunication use

(iii) line telephone handsets

27.

Printed circuit assemblies for telephone answering machines, falling under sub-heading 8522 90;

28.

Information Technology Software, falling under heading  2[8523] Old[8524]

29.

Digital still image video cameras, falling under tariff item 2[8525 80 20]  Old[8525 40 00]

30.

Aerials or antennae of a kind used with apparatus for radiotelephony and radiotelegraphy, falling under 4[tariff item 8517 70 90] Old[ sub-heading 8529 10];

31.

Populated PCBs falling under sub-heading 8529 90 for

(i) transmission apparatus other than apparatus for radio broadcasting or television;

(ii) transmission apparatus incorporating reception apparatus;

(iii) digital still image video cameras ;

32.

Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90;

33.

Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80;

34.

Parts of indicator panels incorporating Liquid Crystal Devices (LCD) or Light Emitting Diode (LED), falling under sub-heading 8531 90;

35.

Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches), falling under sub-heading 8536 50;

36.

Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts, falling under sub-heading 8536 50;

37.

Electromechanical snap-action switches for a current not exceeding 11 amps, switches of contact rating less than 5 Amp at voltage not exceeding 250 volts, falling under sub-heading 8536 50;

38.

Plugs and sockets for coaxial cables and printed circuits, falling under sub-heading 8536 69;

39.

Connection and contact elements for wires and cables, falling under sub-heading 8536 69;

40.

Wafer probers, falling under sub-heading 8536 90;

41.

Printed circuit assemblies all falling under sub-heading 8538 90 for the following goods of heading 8536-

(i) electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches) ;

(ii) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip( chip-on-chip technology) for a voltage not exceeding 1000 volts;

(iii) electro-mechanical snap-action switches for a current not exceeding 11II amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts;

(iv) plugs and sockets for co-axial cables and printed circuits;

(v) connection and contact elements for wires and cables; and

(vi) wafer probers;

42.

Electrical machines with translation or dictionary functions, falling under 

2[tariff item 8543 70 99] Old[ sub-heading 8543 89];

43.

Printed circuit assemblies falling under tariff item 85439000 for ;-

(i) proximity cards and tags;

(ii) electrical machines with translation or dictionary functions

4[44.

 Electric Conductors of a voltage not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 8544 42]

Old[44.

Electric conductors, for a voltage not exceeding 80 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 

2[8544 49] Old[854441] ]

6Omitted[45.

Electric conductors, for a voltage not exceeding 80 V, not fitted with connectors, ofa kind used for telecommunications, falling under sub-heading 8544 49;

46.

Electric conductors, for a voltage exceeding 80 V, but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 2[8544 42] Old[8544 51];]

47.

Drafting machines of tariff item 901710 00;

48.

Drawing machines of sub-heading 901720;

49.

Printed circuit assemblies falling under tariff item 9017 90 00 for drafting machines or drawing machines of heading 9017;

50.

Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes, falling under sub-heading 9027 90.
8[51. All goods falling under tariff items 8802 20 00, 8802 30 00 and 8802 40 00.
52. All goods falling under tariff items 8803 10 00, 8803 20 00 and 8803 30 00.]
9[53. All goods falling under headings 2204 and 2205, and tariff item 2206 00 00.]
10[54. All goods falling under tariff items 8517 12 10 and 8517 12 90.



Explanation. - For the purposes of this notification, "Upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.

[F.No. 334/3/2004- TRU]

(G. S. Karki)
Under Secretary to the Government of India

1. Omitted vide Notification No. 1/2007-Cus Dated 2/1/2007

2. Substituted vide Notification No. 1/2007-Cus Dated 2/1/2007

3. Inserted vide Notification No. 1/2007-Cus Dated 2/1/2007

4. Substituted vide Notification No. 18/2007-Cus Dated 22/2/2007

5. Added vide Notification No. 18/2007-Cus Dated 22/2/2007

6. Omitted vide Notification No. 18/2007-Cus Dated 22/2/2007

7. Inserted vide Notification No. 18/2007-Cus Dated 22/2/2007

8. Inserted vide Notification No. 35/2007-Cus Dated 1/3/2007

9. Inserted vide Notification No. 83/2007-Cus Dated 4/7/2007

10. Inserted vide Notification No. 32/2008-Cus Dated 5/3/2008

as amended by [Notification Nos.88/2004-Cus dt 10-9-2004, 18/2005-Cus dt 1-3-2005, 16/2006-Cus dt 1-3-2006, 1/2007-Cus dt. 2/1/2007, 18/2007-Cus dt. 22/2/2007, 35/2007-Cus dt 1/3/2007, 83/2007-Cus dt. 4/7/2007 and 32/2008-Cus dt. 5/3/2008.]