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Important Errata and Corrigendum of Budget Jumbo Notification 21/2002-Customs dated 01.03.2002 as amended by 21/2011-Customs dated 01.03.2011

Editor’s Note

The CBEC has corrected jumbo notification 21/2002-Customs dated 01 March 2002 as issued at Budget time on the Government of India website indiabudget.nic.in by another notification bearing the same number and but in the website cbec.gov.in issued after the Budget.

The entry under Sl.No. II(iii) in the first version read as below:

(iii) in column(5), for the entry “5%”, wherever it occurs, the entry “2.5%” shall be substituted

The revised entry as uploaded in the CBEC website under the same Sl.No. II(iii) read as under:

(iii) in column(5), for the entry “4%”, wherever it occurs, the entry “5%” shall be substituted

A corrigendum on 3 March 2011 has also been issued as below to correct two serial number.

The implications of these changes in the jumbo notification 21/2002 as amended by the final version of 21/2011 is given below.

Readers are requested to note the following:

(a)   The basic duty for all entries in the jumbo notification 21/2002-Customs dated 01 March 2002 which was earlier at 5% will remain at 5% and not at 2.5% as carried in the jumbo notification in this book pp.13-44 (this will not apply to entries at 2% or 3% which are at 2.5%).

(b)   The CVD of excise in the jumbo notification which was earlier at 4% will now be 5%.

(c)   SNo. 491 will read as 491B and the entry 491A will read as 491C.

The extracts from the jumbo notification 21/2002 as amended by 21/2011 in the respective chapters may also be seen accordingly.

For any further help and assistance please call us at (011) 23281314.

Inconvenience to readers is regretted.

Arun Goyal

REVISED ENTRIES IN JUMBO NOTIFICATION

 

Editor Note: The marks “***” in Col (3) covering description means matter omitted by the editor of this book for brevity of reference.

S.No.

Chapter or Heading or sub -heading

Description of goods

Standard rate

Additional
duty rate

Condition No.

 

(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

5.

5

Pancreas

5%

-

-

6.

0511.91 or 0511.99

Artemia cyst, including wet artemia cyst

Amended by Customs Notification 52/13.05.2002

5%

-

-

7.

5 or any other Chapter

The following goods, namely:-

(1) Frozen semen;*** for freezing semen

5%

-

-

8.

6, 7, 8, 9 or 12

Planting materials,*** seeds of pulses

5%

-

2

9.

06.01 or 06.02

All goods

5%

-

-

25.

1209.91 or

All goods

5%

-

-

27.

1301.90 49

Oleopine resin

5%

-

-

51.

22.08

Angostura bitters

5%

-

-

53.

2301.20

All goods

5%

-

-

56.

2309.90

Prawn feed*** Commerce and Industry.

5%

-

-

57A

2529 22 00

Acid grade fluorspar

5%

-

-]

60.

25.03 00

Crude or unrefined sulphur

5%

-

-

65.

262011 00,

All goods

5% 7.5%

-

-

66.

2620.30

All goods

[Duty reduced to 5% from 7.5% by 12/10.02.2009]

5% 7.5%

-

-

70.

2701 11 00,

All goods other than coking coal

5% 15

-

-

80.

28, 29 or 30

The following goods namely:-

(A) Drugs medicines ,diagnostic kits or equipment specified in List 3

(B) Bulk drugs used in the manufacture of drugs or medicines at (A) above

 

5%

5%

 

-

-

 

-

5”;

88.

28

Phosphoric acid, for the manufacture of fertilizers

5%

Nil

-

95.

29, 30, 35, 38 or

The following goods,*** the Enzyme conjugate]

5%

-

5

96.

29 or 38

Gibberellic acid

5%

-

-

98.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine***

5%

-

-

106.

31

Kyanite salts, in a form indicative of their use for manorial purpose

5%

-

-

107.

31

Muriate of potash, for use as manure or for the production of complex fertilizers

5%

-

-

108.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of***

5%

-

-

109.

31

Composite fertilizers

5%

-

-

110.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

111.

3102.10 00

Urea, for use as manure

5%

-

-

112.

3104.30 00

Potassium sulphate, containing not more than 52% by weight of potassium oxide

5%

-

-

113.

3105.30 00

Diammonium phosphate, for use as manure or for the production of complex fertilizers

5%

-

-

117.

32, 84 or 96

Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers***

5%

-

-

121.

35

Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders

5%

-

5

129.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed***

5%

-

-

130.

3701 20 00 or

Instant print film

5%

-

-

136.

38

Bio-pesticides, –based on -*** (iii) Saccharopolyspora spinosa

5%

-

-

138.

2852 or 3822

Pharmaceutical Reference Standard

5%

-

17

142.

39

Dextran, imported for use in the manufacture of Plasma Volume Expanders

5%

-

5

153.

48

Grape guard, namely, *** the packing of grapes

5%

Nil

-

164A

5002

Raw Silk of grade 3A and above

Nil

-

5D

164B

5002

Raw Silk (not thrown)

5%

-

-

166.

51.01

The following goods, namely:-

(A)   Raw wool of average fibre diametre 32 microns and above;

(B)   Shorn wool falling under sub-heading 5101.21;

(C)   Carbonised wool falling under sub-heading 5101.30

 

5%

5%

15%

 

-

-

-

 

-

-

-

170.

5303.10

Raw jute

5%

-

-

178.

70.15

Rough ophthalmic blanks, for manufacture of optical lenses

5%

-

-

180.

71

The following goods, namely:-

(i) Raw pearls, other than cultured pearls;

(ii) Rubies, emeralds and sapphires, unset and imported uncut;  

5%

 

Nil

Nil

 

Nil

-

 

-

182.

71

Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)

5%

-

-

190A

7201

All goods other than pig iron

5% Nil

-

-

190B

7204

All goods other than seconds and defectives

5% 10%

-

-

190C

7203, 7205,

All goods other than seconds and defectives

5% Nil

-

-

197.

72.01

Pig iron

5% Nil

-

-

198.

7202 (except

All goods other than Ferro-nickel falling under 7202 60 00

5% Nil

-

-

207

72

All goods other than the following:-***under Chapter 72

5%

-

-

224.

84 or any Chapter

The following goods, namely:-

(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW

5%

-

35

 

 

(2) Parts of wind operated electricity generators,*** goods specified at (a) to (h) above.

5%

-

35

 

 

(3) Blades for rotor of wind operated electricity generators,*** generators

5%

-

35

 

 

(4) Parts for the manufacture or the maintenance*** generators

5%

-

35

 

 

(5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators

5%

-

35

224A

84 or any other

Permanent magnets for manufacture*** operated electricity generators

5%

-

35A

226.

84 or any

(A) Machinery, instruments, apparatus*** plant mentioned above

5%

10%

37

228.

84 or any other

Goods specified in List 17 required for setting up crude petroleum refinery

5%

10%

-

229.

84 or any other

The following goods, namely:-*** specified at (1) above

5%

-

39

236.

84 or any

All goods, for renovation*** power generation plant)

5%

10%

45

237.

84 or any

All goods, imported*** power generation plant)

5%

10%

46

238.

84 or any Chapter

a) Parts of catalytic convertors, for manufacture of catalytic convertors

b) The following goods for manufacture of catalytic*** Noble Metal Compounds

5%

5%

-

-

5

5

248.

84, 85 or 90

(1) The following goods*** Government of India, namely:-

 

 

 

 

 

(a) Goods specified in List 27A

5%

-

53(i)

 

 

(b) Goods specified in List 28

Nil

-

53(i)

 

 

(2) The following goods*** Government of India, namely:-

 

 

 

 

 

(a) Goods specified in List 27A

5%

 

53(i)

 

 

(b) Goods specified in List 28

Nil

 

53(ii)

250.

84 or any other chapter

The following goods for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 30;

(2) Parts, for manufacture of the goods at (1) above;

 

5%

5%

 

-

-

 

-

5

251.

84 or any other Chapter

The following goods for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 31;

(2) Parts, for manufacture of the goods at (1) above

 

5%

5%

 

-

-

 

-

5

252

84 or any other Chapter

The following goods for use in the silk textile industry, namely:-

(1) Machinery or equipment,*** processing and printing;

 

5%

 

-

 

5

252A

84 or any

Machinery or equipment, specified in List 32A, for use in the plantation sector

5%

-

-

254

84 or 85

Spares, supplied with outboard motors for maintenance of such outboard motors

5%

-

54

257.

84, 85 or 90

Goods specified in List 34, designed for use in the leather industry or the footwear industry

5%

-

-

259.

84

Fogging machines imported by*** mosquito borne diseases

5%

Nil

-

265.

84.21

Catalytic converters

5%

-

-

267A

8443

High speed cold-set web*** 70,000 copies per hour

5%

-

-

267B

8443

High speed Heat-set web offset*** 70,000 copies per hour

5%

-

-

270A

84

The following goods,*** processing of banknotes.

5%

Nil

-

283.

85 or any other

The wireless apparatus,*** amateur radio operator

5%

-

60

285.

85 or any other

The following goods, namely:-*** membrane cell technology

5%

-

62

288.

84 or 85

(1) Newspaper page transmission*** system or equipment

5%

-

64

310.

8523

Recorded magnetic tapes*** use in computers

5%

Nil

66

319.

8517 70 or

Parts of Cellular Phones and Radio Trunking terminals

5%

-

-

319A

8529

LCD (Liquid crystal display) panels for manufacture of LCD TVs [Inserted by 77/07.07.2009]

5%

-

5

345A

Any Chapter

The following goods for use*** DC Motor Controller.

Nil

5%

5

353.

8902, 8904 00 00,

All goods (excluding vessels and other floating structures as are imported for breaking up)

5%

-

72

355.

8908 00 00

All goods

5%

Nil

-

357A

9018, 9019,

Goods required for medical, surgical, dental or veterinary use*** Parts and spares thereof.

5%

-

-

357B

90 or any other Chapter

(i) Parts required for the manufacture of the goods at S. No 357A; and
(ii) accessories of the goods at S.No. 357A

5%
5%

-

-

5

-

362.

90 or any

Hospital Equipment (equipment, apparatus*** in specified hospitals

5%

5%

77

363A

Any Chapter

The following goods, namely:-

 

 

 

 

 

(A) Ostomy products (Appliances) for*** parts or sets;

5%

-

-

 

 

(B) Accessories of the medical equipment at (A) above;

5%

-

-

 

 

(C) Parts required for the manufacture of the medical equipment at (A) above;

5%

Nil

5

364.

90 or any other

Blood Glucose Monitoring System(Glucometer) and test strips

5%

-

-

365.

90 or any other

Life saving medical equipment*** for personal use

5%

5%

78

394.

9503

Parts of electronic toys for the*** accessories therefor

5%

-

5

394A

9503

Parts of electronic toys for the*** models incorporating a motor

5%

-

5

395.

95.04

Parts of video games for the manufacture of video games

5%

-

5

399.

98.01

Goods required for-

 

 

 

 

 

(i) fertiliser projects;

5%

10%

-

 

 

(ii) coal mining projects;

5%

10%

-

 

 

(iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation);

5%

10%

-

 

 

(v) barge mounted power plants;

5%

10%

-

 

 

(vi) power transmission, sub-transmission or distribution projects

5%

10%

-

409.

Any Chapter

Artificial Plasma

5%

 -

-

416.

0508 00

Conch Shell

5%

-

-

417.

1301 90

Seed Lac

5%

-

-

421.

70

Toughened glass with low*** collectors or heaters

5%

-

5

423.

68, 72 or 85

The following goods, namely:-*** slicing of silicon wafers.

5%

-

5

424.

84 or any other

Goods specified in list 44 required for use in high voltage power transmission project.

5%

-

91

425.

84 or any other Chapter

The following goods for use in man-made or synthetic fibre or yarn industry, namely:-

(1)   Machinery or equipment specified in List 45;

(2)   Parts for manufacture of the goods at (1) above

 

5%

5%

 

-

-

 

-

5

426.

84 or any other Chapter

The following goods for use in textiles industry; namely:-

(1)   Machinery or equipment specified in List 46;

(2)   Parts for manufacture of the goods at (1) above

 

5%

5%

 

-

-

 

-

5

429.

86

Loco simulators

5%

-

-

433.

9801

Goods required for-

(1) Project for LNG Degasification Plant

(2) Aerial Passenger Ropeway Project

 

5%

5%

 

10%

-

 

-

-

435

5102

All goods

5%

-

-

437

6310

All goods

5%

-

-]

439

85 or any other

Goods specified in List 47

5%

-

47 or

441

9801

All goods

5%

-

-

443.

3207 40 00

All goods

5%

-

-

448

25, 28, 38 or 39

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(A)***

5%

-

5

 

 

(B) Phenolic Resin

5%

-

5

456

6902 or 6903

All goods

5%

-

-

458A

7806

Lead bars, rods, profiles and wire

5%

-

-

460A

8101 99 90

Tungsten (wolfram)*** sheets, strip and foil

5%

-

-

465

2901 21 00

Ethylene

5% 10%

-

-

466

2901 22 00

Propylene

5% 10%

 

-

467

2901 23 00

Butylene

5% 10%

-

-

468

2901 24 00

Butadiene

5% 10%

-

-

469

2902 20 00

Benzene

5% 10%

-

-

470

2902 30 00

Toluene

5% 10%

-

-

471

2902 41 00

o-Xylene

5% 10%

-

-

473

2902 60 00

Ethylbenzene

5% 10%

-

-

477

3901

The following polymers of ethylene, namely: -*** density polyethylene (LHDPE)

5% 10%

-

-

478

3902

All goods other than poly iso butylenes

5% 10%

-

-

479

3903

All goods

5% 10%

-

-

480

3904

Polymers of vinyl chloride

5% 10%

-

-]

480A

3907 40 00

Polycarbonates

5% 10%

-

-

487.

2709 00 00

All goods

5% Nil

-

-

489.

2818 20 10

All goods

5%

-

-

490.

2901, 2902,

All goods

5%

-

-

491.

2905 43 00

All goods

20%

-

-

491A

4001 21, 4001 22,

Goods up to an aggregate quantity*** financial year 2010-11.

7.5%

-

1

491B

4001 21, 4001 22, 400129

All goods

20% or `20/- per kg, whichever is lower

-

-

491C

3823 11 11

Crude Palm Stearin for use in the manufacture of laundry soap

Nil

-

5

492.

29 or 38

Alpha Pinene

5%

-

-

494.

39

Ethylene vinyl acetate (EVA)

5%

 -

-

497A

8007

Tin plates, sheets and strip,*** powders and flakes

5%

-

-

501.

8479

Atmospheric water generator

5%

-

-

503.

8507 90

Battery separators

5%

-

-

508.

Any Chapter

Monofilament long line system for tuna fishing

5%

-

97

517.

25 (except 2515,

All goods

5%

-

-

522.

2810

Borax or Boric Acid

5%

-

 -

533.

4002 31 00

All goods

5%

-

 -

534

5401, 5402,

All goods, other than those of nylon Polyester filament yarn

5% 7.5%

-

-

535A

5501 to 5510

All goods, other than those of nylon

5% 7.5%

-

-

536.

7001 00 10

All goods

5%

-

-]

537.

8422 30 00,

All goods

5%

 -

-

538.

85

Integrated decoder receiver, also known as set top box

5% Nil

-

-

539.

85

MP3 or MP4 or MPEG 4 player with or without radio or video reception facility

5%

-

-

540.

9608

Parts of writing instruments

5%

-

-

546

8436 21 00

All goods

5%

-

 

553A

2905 31 00

Mono ethylene glycol (MEG)

5%

-

-

553B

2917 36 00

Pure Terephthalic Acid (PTA)

5%

-

-

553C

2917 37 00

Dimethyl Terephthalate (DMT)

5%

-

-]

556.

3207 10 40

Ceramic colours

5%

-

-

559A

3907

Polyester Chips

5%

-

-

560.

Any Chapter

Parts of umbrella, including umbrella panels

5%

-

-

562.

8424

Sprinklers and drip irrigation systems for agricultural and horticultural purposes

5%

-

-

563.

8438

All goods

5%

-

-

564.

8479 30 00

All goods

5%

-

-

565.

9108, 9110 or

Watch dials and watch movements

5%

-

574.

2809 20 10

All goods

5%

-

-

575.

4002 39 00

Chlorobutyl rubber or bromobutyl rubber

5%

-

-

576.

5902 20

Polyester tyre cord fabric

5%

-

-

578.

7104

Polished Cubic Zirconia

5%

-

-

580.

84

The following goods, namely:-*** ball and volley ball

5%

-

-

589

90 or any

Artificial Heart (left ventricular assist device)

5%

 -

-

590

90 or any

Patent ductus arteriosus/Atrial septal defect occlusion device

5%

-

-

592

2710

Naphtha

5%

-

-

593

2711 11 00

Liquefied Natural Gas

5%

-

-

594

2711 12 00,

All goods

5%

-

-

595

2711 19 00

Liquefied Petroleum Gases(LPG)

5%

-

-

601

8540 71 00

Magnetron of up to 1000  1KW used for the manufacture of domestic microwave ovens

5%

-

5

602

9801

Goods required for installation*** grains and sugar

5%

Nil

-