Indian ITC-HS · Tariff Item (8-digit)

HSN Code 85499900

Other EXEMPTION NOTIFICATIONS ADDITIONAL DUTY Additional Duties of Customs (T.V. Sets): [Notfn. No. 219/92-Cus. dt. 19.6.92]. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (3) of section 44 of the Finance Act, 1985 (32 of 1985), the Central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the fifth schedule to the second mentioned Act from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 44 of the said second Act. Exempts packaged software or canned software: [Notifn No. 80/09-Cus., dt. 7.7. 2009.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts packaged software or canned software, falling under Chapter 85 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the duty payable on the portion of the value of such goods determined under section 14 of the said Customs Act, or the rules made thereunder, read with sub-section (2) of section 3 of the said Customs Tariff Act, which represents the consideration paid or payable for transfer of the right to use such goods: Provided that the transfer of the right to use shall be for commercial exploitation including the right to reproduce, distribute and sell such software and right to use the software components for the creation of and inclusion in other information technology software products: Provided further that the importer shall make a declaration to the Assistant Commissioner of Cus- toms or the Deputy Commissioner of Customs, as the case may be, in respect of such transfer of the right to use for commercial exploitation: Provided also that the importer shall be registered under section 69 of the Finance Act, 1994 read with rule 4 of the Service Tax Rules, 1994. Explanation. - For the purposes of this exemption, "packaged software or canned software" means software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. Exemption to media with recorded Information Technology Software under the provisions of the Legal Metrology Act, 2009 [Notifn. No. 11/2016-Cus., dt. 1.03.2016.] As rescinded by 05/01.02.2022 Safeguard Duty on Electrical Insulators. Notifn. No. 5/2012-Cus., (SG), dt. 20.12.2012. WHEREAS, in the matter of import of electrical insulators, falling under tariff heading 8546 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in its final findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 729 (E), dated the 27th September, 2012, had come to the conclusion that: (a) increased imports of electrical insulators from the People's Republic of China have caused and threatened to cause market disruption to the domestic industry and producers of electrical insulators; (b) a causal link exists between the increased imports and market disruption and threat of market disrup- tion; and (c) it will be in the public interest to impose Safeguard duty on import of electrical insulators from People's Republic of China; AND WHEREAS, the Director General (Safeguard) in its final findings has recommended that the safeguard duty be imposed on imports of electrical insulators imported from the People's Republic of China for a period of two years; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 8C of the Customs Tariff Act, 1975 (51 of 1975) read with the rules 12 and 14 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government, after considering the aforesaid findings of the Director General (Safeguard), hereby imposes on the goods of description specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), when imported into India from the People's Republic of China, a safeguard duty at the rate indicated in the corresponding entry in column (4) ad valorem. Table S. No. Sub-heading Description Rate of Safeguard Duty 1st year 2nd year 1. 8546 10 Electrical insulators of Glass 35% 25% 2. 8546 20 Electrical insulators of Ceramics or Porcelain excluding 35% 25% telephone or telegraph insulators, other electrical or electronic appliances/ device insulators, electrical insulators of voltage rating up to 1 kV and compo- site insulators 3. Items at S. No. 1 or 2, if cleared under any other 35% 25% Customs Tariff Heading including Project Imports. Explanation.- In the Table, 1st year means the time period with effect from the date of issue of this notifica- tion till the completion of one year and 2nd year means time period after the completion of the said one year, till 31st day of December, 2013. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 01/2018(SG)-Cus., dt. 30.07.2018.] Whereas, in the matter of import of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods), falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Directorate General of Trade Remedies vide final findings F.No.22/1/2018-DGTR, dated the 16th July, 2018, published in the Gazette of India, Extraordinary, Part I, Section 1, on 16th July, 2018, has recommended the imposition of safeguard duty on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act for a period of two years at the rate specified here in below. Now, Therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Cus- toms Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the Directorate General of Trade Rem- edies and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) twenty five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2018 to 29th July, 2019 (both days inclusive); (b) twenty per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2019 to 29th January, 2020 (both days inclusive); and (c) fifteen per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2020 to 29th July, 2020 (both days inclusive). Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, except China PR, and Malaysia. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 02/2020(SG)-Cus., dt. 29.07.2020] Whereas, the designated authority, vide notification No. 22/1/2020-DGTR, dated the 3rd March 2020, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 4th March, 2020, had initiated a review, in the matter of continuation of safeguard duty on imports of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods) falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act) , imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 01/2018- Customs (SG) dated the 30th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 717 (E), dated the 30th July, 2018; And whereas, in the matter of review of safeguard duty on imports of the subject goods, the designated authority in its final findings, published vide notification No. 22/1/2020 - DGTR, dated the 18th July, 2020, in the Gazette of India, Extraordinary, Part I, Section 1, dated the 18th July, 2020 has recommended continued imposition of the safeguard duty on imports of the subject goods, in order to remove injury to the domestic industry. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4) of section 8B of the Customs Tariff Act read with rules 12, 14, 17 and 18 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the designated authority and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) fourteen point nine per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2020 to 29th January, 2021 (both days inclusive); and (b) fourteen point five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2021 to 29th July, 2021 (both days inclusive). 2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.), dated the 5th February, 2016, except People's Republic of China, Thailand and Vietnam. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 11/2022-Cus., dt. 1.02.2022 as amended by 33/23, 34/23, 55/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, 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 as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8501 Vibrator motor for use in manufacture of wrist wearable 10% 1 and 2 devices (commonly known as smart watches). 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 2 items mentioned at S. No. 1. 3. 8507 60 00/ Battery for use in manufacture of wrist Nil 1 and 3 5% 1 and 4