Special CVD of 4% Exempted on Parts for Manufacture of Printers, Microprocessors for Computers, DVD, CD and Flash Memory; Ships, Boats and Aircrafts

[Ref: Customs Notification No. 32 dated 24th March 2011]

Full exemption from levy of Special Additional Duty of Customs has been provided to Ships; Aircrafts imported by non scheduled operators and specified parts of personal computers viz. Microprocessor for computer, other than motherboards, Floppy disc drive, Hard disc drive, CD-ROM drive, DVD Drive/DVD Writers, Flash memory and Combo drive. The exemption on parts of personal computers is subject to actual user condition.

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 0f 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.20/2006-Customs, dated the 1st March,2006, published in the Gazette of India, Extraordinary, vide number G.S.R.92 (E),dated the 1st March, 2006,namely:-

In the said notification, in the Table,

(i) for S. No. 77 and the entries relating thereto, the following S. No. and entries shall be shall be substituted, namely:-

(1)	(2)	(3)	(4)
“77	8443 99	Goods specified against S. No. 614 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002 [G.S.R.118(E) dated the 1st March,2002]: Provided that the exemption available under this notification sha ll be subject to the conditions, if any specified in respect of such goods under said notification No.21/2002, dated the 1st March, 2002.	Nil”;

(ii) after S.No.82 and the entries relating thereto, the following S. Nos. and entries shall be added, namely:-

(1)	(2)	(3)	(4)
“83	847170 or 847330 or 8523	The following goods, namely:- (a) microprocessor for computer, other than motherboards; (b) floppy disc drive; (c) hard disc drive (d) CD-ROM Drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive. Provided that the exemption under this notification shall be subject to condition no. 5 annexed to notification No. 21/2002- Customs, dated 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002].	Nil
84	8901	All goods	Nil
85	8802 (except 8802 60 00)	Goods specified against S. No. 347B of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002[G.S.R.118(E) dated the 1st March,2002]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No.21/2002, dated the 1st March, 2002.	Nil”.

[F.No.B-1/3/2011-TRU]