Notification No. 50 /2017-Customs Dated 30/06/2017

Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India

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 sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 6[17th March, 2012] old [17th March, 2017] published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 6[17th March, 2012] old [ 17th March, 2017], except as respects things done or omitted to be done before such supersession, the Central Government, on 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, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, 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 standard rate specified in the corresponding entry in column (4) of the said Table; and

(b) from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at 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 number of which is mentioned in the corresponding entry in column (6) of the said Table:

S.No.

Chapter or
Heading or
sub–heading
or tariff item

Description of goods

Standard
rate

Integrated Goods and Services Tax

 

Condition
No.
563A.

2[9018 90 99 or 9022
(except 9022 90 10 or 9022 90 30)]

old[9018, 9019, 9020, 9021 or 9022
(except  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)]

 		All goods, other than the following, -

(i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90);

(ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: -

(a) Static User Interface (9018 90 99);
(b) X-Ray Diagnostic Table (9022 90 40);
(c) Vertical Bucky (9022 90 90);
(d) X-Ray Tube Suspension (9022 90 90);
(e) High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10);
(f) X-Ray Grid (9022 90 90);
(g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).

7.5%

-

-
1omit[564A.

9018

 Static User Interface for use in manufacture of X-Ray machines (heading 9022)

5%

-

9]

 

1.Omitted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 01.04.2022]

2.Substituted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 01.04.2022]