Indian ITC-HS · Tariff Item (8-digit)

HSN Code 98060000

All goods originating in or exported from the - 200% Islamic Republic of Pakistan PROJECT IMPORTS Project Imports (Amendment) Regulations, 2023 [Notfn. No. 230/86-Cus. dt. 3.4.1986 as amended by Notfn. Nos. 17/92, 142/92, 153/95, 54/97, 92/02, 37/03, 16/04, 17/06, 30/07, 15/10, 18/12, 25/14, 20/16, 24/17, 10/21, 54/22, 07/23] In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962) and in supersession of the Project Imports (Registration of Contract) Regulation, 1965, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title and commencement: (1) These regulations may be called the Project Imports (Amendment) Regulations, 2022. (2) They shall come into force on the 2nd day of February, 2023. 2. Application:- These regulations shall apply for assessment and clearance of the goods falling under heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 3. Definition:- For the purposes of these regulations:- (a) "industrial plant" means an industrial system designed to be employed directly in the performance of any process of series of processes necessary for manufacture, production or extraction of a commodity, but does not include;- (i) establishment designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops; or (ii) a single machine or a composite machine, within the meaning assigned to it, in Notes 3 and 4 to section XVI of the said First Schedule; Explanation.- For the purposes of sub-clause(i), the expression "establishments designed to offer services of any description" shall not include video recording or editing units, cinematographic studios, cinematographic film processing laboratories and sound recording, processing, mixing or editing studios; (b) "Sponsoring authority" means authority specified in the Table annexed to these regulations; (c) "substantial expansion" means an expansion which will increase the existing installed capacity by not less than 25 per cent; (d) "unit" means any self-contained portion of an industrial plant or any self contained portion of a project specified under the said heading No. 98.01 and having an independent function in the execution of the said project. 4. ELIGIBILITY:- The assessment under the said heading No. 98.01 shall be available only to those goods which are imported (whether in one or more than one consignment) against one or more specific contracts, which have been registered with the appropriate Custom House in the manner specified in regulation 5 and such contract or contracts has or have been so registered:- (i) before any order is made by the proper officer of customs permitting the clearance of the goods for home consumption; (ii) in the case of goods cleared for home consumption without payment of duty subject to re-export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the date of payment of duty. 5. REGISTRATION OF CONTRACTS:- (1) Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be: Provided that in the case of consignments sought to be cleared through a Custom House other than the Customs House at which the contract is registered, the importer shall produce from the Custom House of registration such information as the proper officer may require. (2) The importer shall apply, as soon as may be, after he has obtained the Import trade control licence wherever required for the import of articles covered by the contract and in case of imports covered by the Open General Licence or imports made by Central Government, any State Government, statutory Corporation, public body or Government undertaking run as a joint stock company (hereinafter referred to as "Government Agency") as soon as clearance from the Directorate General of Technical Development or the concerned sponsoring authority, as the case may be, has been obtained. (3) The application shall specify:- (a) the location of the plant or project: (b) the description of the articles to be manfuactured, produced, mined or explored; (c) the installed or designed capacity of the plant or project and in the case of substantial expansion of an existing plant or project the installed capacity and the proposed addition thereto; (d) such other particulars as may be considered necessary by the proper officer for purposes of assessment under the said heading. (4) The application shall be accompanied by the original deed of contract together with a true copy thereof, the import trade control licence, wherever required and an approved list of items from the Directorate General of Technical Development or the concerned sponsoring authority, (5) The importer shall also furnish such other documents or other particulars as may be required by the proper officer in connection with the registration of contract. (6) The proper officer shall, on being satisfied that the application is in order register the contract by entering the particulars thereof in a book kept for the purpose, assign a number in token of the registration and communicate that number to the importer and shall also return to the importer all the original documents which are no longer required by him. 6. AMENDMENT OF CONTRACT:- (1) If any contract referred to in regulation 5 is amended, whether before or after registration, the importer shall make an application for registration of the amendments to the said contract to the proper officer. (2) The application shall be accompanied by the original deed of contract relating to the amendments together with a true copy thereof and the documents, if any, permitting consequential amendments to the import trade control licence, wherever required, for the import of articles covered by the contract and in the case of imports covered by Open General Licence, as soon as clearance from the Directorate General of Technical Development or the concerned sponsoring authority, as the case may be, has been obtained along with a list of articles referred to in clause (4) of regulation 5, duly attested. (3) On being satisfied that the application is in order, the proper officer shall make a note of the amendments in the register. 7. FINALISATION OF CONTRACT - The importer shall within three months from the date of clearance for home consumption of the last consignment of the goods or within such extended period as the proper officer may allow, submit a statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this Regulation and any other document that may be required by the proper officer for finalisation of the contract. TABLE S.No. Name of the Plant or Project Sponsoring Authority 1. 2. 3. 1. All plants and projects under SSI Units. Director of Industries of the concerned State. 2. All Power Plants and Transmission Projects other than solar power plants or solar power projects,under,- (a) National Thermal Power Corporation Ltd. National Thermal Power Corporation Ltd., NTPC Bhavan, Scope Complex , 7, Lodhi Road., Institutional area, New Delhi-110 003. (b) Tehri Hydro Development Corporation Ltd. Tehri Hydro Development Corporation Ltd., Bhagirathi Bhawan (Top terrace), Bhagirathipuram, Tehri (Garhwal) 249 001 (UP). (c) Nathpa Jhakri Power Corporation Ltd. Nathpa Jhakri Power Corporation Ltd., Himfed Building Khalini, Shimla (HP). (d) North Eastern Electric Power Corporation North Eastern Electric Power Corporation Ltd., Ltd. Brookland Compound Lower New Colony Shillong- 793 001. (e) National Hydroelectic Power Corporation National Hydroelectric Power Corporation Ltd., Ltd. NHPC Office Complex Sector-33, Faridabad, Faridabad (Haryana). (f) Bhakra Beas Management Board. Bhakra Beas Management Board Madhya Marg, Sector-19/B Chandigarh-160 019. S.No. Name of the Plant or Project Sponsoring Authority 1. 2. 3. (g) Central Power Research Institute. Central Power Research Institute, Prof. C.V. Raman Road, Raj Mahal Vilas Extn. II, Stage P.O., P.B.No.9401, Bangalore -560 094. (h) National Power Training Institute. National Power Training Institute Sector 33, Faridabad Haryana - 121 003. (i) Power Grid Corporation of India Ltd. Power Grid Corporation of India Ltd. Hemkunt Chambers, 6th Floor, 87, Nehru Place New Delhi- 110 019. 3. Power Plants & Transmission Projects other Secretary to the State Goverment or Union than solar power plants or solar power projects Territory concerned dealing with the subject of and other than those mentioned at Sr. No. 2 power or electricity. above. 3A. Drinking Water Supply Projects for supply of Collector/District Magistrate/Deputy water for human or animal consumption. Commissioner of the District in which the project is located. 3B. Aerial Passenger Ropeway Project Joint Secretary to the Government of India in the Ministry of Tourism or the Secretary to a State Government dealing with subject of tourism. 3C. Water Supply Projects Collector/District Magistrate/Deputy Commissioner of the District in which the project is located 3D Pipeline projects for the transporation of crude Ministry of Petroleum and Natural Gas. oil, petroleum products or natural gas. 3E (a) Digital Cinema development projects Ministry of Information and Broadcasting. (b) Digital head end project 3F. Metrorail or Monorail projects for urban Concerned State Government public transport 3FF All Metro Rail or Monorail projects under, - (i) Kolkata Metro Rail Project Managing Director or Director (Rolling Stock and Technical) of Kolkata Metro Rail Corporation Ltd (KMRCL), HRBC Complex, KMRCL Bhawan, 2nd & 3rd Floor, Munsi Premchand Sarani, Kolkata- 7000021. (ii) Delhi Metro Rail Project- Delhi Managing Director or Director (Electrical) or Director & NCR (National Capital Region)(Finance) Delhi Metro Rail Corporation (DMRC) Metro Bhawan, Fire Brigade Lane, Barakhamba Road, New Delhi-110001. (iii) Bangalore Metro Rail Project Managing Director or Director (Rolling Stock, Signalling and Electrical) of Bangalore Metro Rail Corporation Limited (BMRCL), 3rd Floor, BMTC Complex, K.H. Road, Shantinagar, Bangalore- 560 027. (iv) Chennai Metro Rail Project Managing Director or Director (Systems and Op- erations) of Chennai Metro Rail Limited Admin Buiding, CMRL Depot, Poonamallee High Road, Koyambedu, Chennai- 600107, Tamil Nadu. (v) Kochi Metro Rail Project Managing Director or Director (Systems) Kochi Metro Rail Ltd. 8th Floor, Revenue Tower, Park Avenue, Kochi- 682011, Kerala. (vi) Mumbai Metro Rail Project Managing Director or Director (Systems) Mumbai Metro Rail Corporation Limited, NAMTTRI Build- ing, Plot No. R-13, 'E'- Block, Bandra Kurla Com- plex, Bandra (East), Mumbai-400051. (vii) Lucknow Metro Rail Project Managing Director or Director (Rolling Sock and Systems)Lucknow Metro Rail Corporation (LMRC), Administrative Building, Near Dr. Bhimrao Ambedkar Samajik Parivartan Sthal,Vipin Khand Gomti Nagar, Lucknow- 226010. (viii) Ahmedabad Metro Rail Project Managing Director of Metro- Link express for Gandhi Nagar and Ahmedabad (MEGA) Company Ltd., Block No.1, First Floor, Karmayogi Bhavan, Behind Nirman Bhawan, Sector 10/A,Gandhi Nagar: 382010. (ix) Nagpur Metro Rail Project Managing Director of Maharashtra Metro Rail Cor- poration Ltd., Metro House, Bungalow No. 28/2, Anand Nagar, C K Naidu Road, Civil Lines, Nagpur- 440001. (x) Pune Metro Rail Project Managing Director of Maharashtra Metro Rail Corporation Ltd., Metro House, Bungalow No. 28/ 2, Anand Nagar, C K Naidu Road, Civil Lines, Nagpur- 440001. (xi) Noida Metro Rail Project Managing Director of Noida Metro Rail Corpora- tion (NMRC), Block-III, 3rd Floor, Ganga Shopping Complex, Sector-29, Noida 201301. (xii) Bhopal Metro Rail Project Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL) (xiii) Indore Metro Rail Project Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL) 3FFF High Speed Rail Projects National High Speed Rail Corporation Limited. 3G. Project for installation of mechanized handling Ministry of Agriculture systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce. 3H. Cold storage, cold room (including farm level Ministry of Food processing Industries pre-cooling), Cold chain including pre-cooling unit, packhouses, sorting and grading lines and ripening chambers or industrial projects for preservation, storage or processing of agricultureal, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat 3I. Green house set up for protected cultivation Ministry of Agriculture of horticulture and floriculture produce. 4. Any other Plant and Project, other than solar Concerned Administrative Ministry or Department. power plant or solar power project. Projects Notified under Heading 98.01 [Notfn. No. 42/23.7.1996 as amended by 14/97,45/97,29/99,21/00,103/01,24/02,91/02,28/03, 15/ 04, 18/06, 46/06, 7/07, 31/07,18/10, 17/12, 21/16, 09/21] In exercise of the powers conferred by sub-item (6) of heading No.98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Central Government, having regard to the economic development of the country, hereby notifies each of the projects specified below as a project for the purpose of assesment under the said heading. 1. Port Mechanical Ore Handling Plant. 2. Salaya-Koyali Mathura Crude Oil Pipe Line Project. 3. Bombay Water Supply and Severage Project 4. Mathura-Delhi-Ambala-Jullundur Product Pipeline Project. 5. Operation Flood III Project of National Dairy Development Board. 6. Bombay-Pune Product Pipeline Project. 7. Gas Pipeline Projects of the Gas Authority of India Ltd. 8. Pipeline Expansion Phase IIIA - Jorhat to Bongaigaon. 9. Railway Electrification Project. 10. Research and Development Project of Research, Designs and Standards Organisation of the Indian Railway, Lucknow. 11. Calcutta Metro Railway project. 12. Konkan Railway project. 13. Kandla-Bhatinda Pipeline Project. 14. SEA-ME-WE2 Submarine Cable project. 15. National Stock Exchange Project. 16. Port Development Projects. 17. Bombay - Manmad Manglya (Indore) Pipeline Project. 18. Vishakh - Vijaywada-Secunderabad Pipeline Project. 19. Power Transmission Projects of 66 KV and above. 20. Road Development Projects of the National Highways Authority of India 21. Urban Distribution Development Projects of Andhra Pradesh State Electricity Board in Hyderabad and Tirupathi Towns. 22. Cochin International Airport project. 23. LNG Terminal of Petronet LNG Project at Dahej 24. Koyali-Navagam-Viramgam-Sidhpur-Kot-Sanganer Product Pipeline Project. 25. Delhi MRTS Project. 26. Drinking Water Supply Projects for supply of water for human or animal consumption. Explanation- Drinking water supply Project includes a plant for desalination, S.No. Description Rate Condition demineralization or purification of water or for carrying out any similar process of processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. 26A. Water Supply Projects Explanation- Water supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. 27. LNG Terminal Project of M/s Hazira LNG Private Limited at Hazira (Gujarat). 28. Mandra-Kandla Crude Oil Pipeline Project. 29. Panipat-Rewari Product Pipeline Project. 30. Project for conversion of Kandla-Panipat Section of Kandla-Bhatinda Pipeline Project into Crude Oil service. 31. Project for LNG Regassification Plant. 32. Aerial Passenger Ropeway Project". 33. Pipeline Projects for transporation of crude oil, petroleum products or natural gas. 34. National Automotive Testing and Research and Development Infrastructure Project (NATRIP). 35. Airport development projects 36. Metro Road projects. 37. Digital Cinema development projects. 38. Monorail projects for urban public transport. 39. Digital headend projects. 40. Project for installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce. 41. Cold storage, cold room (including for farm level pre-cooling), cold chain including pre-cooling unit, packhouses, sorting and grading lines and ripening chambers or industrial projects for preservation, storage or processing of agricultureal, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat. 42. Green house set up for protected cultivation of horticulture and floriculture produce. 43. High Speed Rail Projects. EXEMPTION NOTIFICATIONS Concessional rate of duty for specified goods imported by a passenger as baggage [Notfn. No. 49/23.7.1996 as amended by 23/97, 28/98, 37/99, 20/00, 20/01, 24/02, 122/03, 12/04 and 32/07.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under heading No.98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a passenger as baggage, from so much of that portion of the duty of customs leviable thereon under the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, but for the classification of such goods under heading No.98.03 of the said First Schedule, subject to the conditions, if any specified in the corresponding entry in column (4) of the said Table. TABLE S.No. Description Rate Condition 1. The Following, namely:- Rate specified Conditions, if (I) Goods specified in the notification of the Government in the said any, specified of India in the Ministry of Finance (Department of Revenue notifications in the said and Banking or Department of Revenue and insurance or notifications Deptt. of Revenue as the case may be.) Nos. 174/66-Customs, dated the 24th September, 1966, 80/70-Customs, dated the 29th August, 1970, 207/89-Customs, dated the 17th July, 1989. 148/94-Customs, dated the 13th July, 1994 (S.Nos. 5 and 6). 154/94-Customs, dated the 13th July, 1994 and 51/96 Customs, dated the 23rd July, 1996 and 121/2003-Customs, dated the 1st August, 2003 (II) The goods specified in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue) :- No. 21/2002- Customs dt. 1st March, 2002 against Sl. No. 83, in column (3) at item Nos. (A) and (C) S.No.132, in column (3) at item No.(1) (Cinematograph films, exposed but not developed) and S.Nos. 140, 160, 161 (only blank travellers Cheques), 164, 245, 247, 349, 363, 367, 369 and 370. (III) The goods specified against item Nos. A and B of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.37/96-Customs, dated the 23rd July, 1996. 2. Newspapers (including periodicals falling within heading Rate specified in -- topographical plans falling within heading No. 49.05, plans, Schedule drawings and designs falling within heading no. 49.06 postage stamps falling within heading No. 97.04 and medals falling under heading No.97.05 of the First Schedule to the said Customs Tariff Act. Exemption to one laptop computer when imported into India by a passenger of the age of 18 years or above: [Notfn. No. 11/04-Cus. dt. 8.1.2004] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts one laptop computer (notebook computer) falling under tariff item 98030000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India by a passenger of the age of 18 years or above (other than member of crew ) from whole of the duty of Customs leviable thereon under the First Schedule to the said Customs Tariff Act. 2. This notification shall come into force on and from the 9th day of January 2004. Exemption to Water Supply Projects: [Notfn. No. 14/04-Cus. dt. 8.1.2004] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that is is necessary in the public interest so to do, hereby exempts Water Supply Projects, falling under heading 9801 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the duty of customs leviable thereon under the said First Schedule, and from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. Explanation: Water Supply project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. 2. This notification shall come into force on the 9th day of January, 2004 Ch. 98: Refund of additional duty of Customs in certain cases: [Section 124 of the Finance Bill 2002.] Notwithstanding anything contained in section 25 of the Customs Act, barge mounted power plants, falling under heading 98.01 of the First Schedule to the Customs Tariff Act, shall be deemed to have been exempted from the whole of the additional duty of customs leviable thereon under sub-section ( 1) of section 3 of the Customs Tariff Act, within the period commencing from the 8th December, 2000 and ending with the 28th February, 2002 (both the dates inclusive) and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, barge mounted power plants shall be deemed to be, and always to have been, exempted from the said additional duty of customs as if the exemption given by this sub-section had been in force at all material times. (2) For the purposes of sub-section ( 1), the Central Government shall have and shall be deemed to have the power to exempt the goods referred to in the said sub-section with retrospective effect as if the Central Government had the power to exempt the said goods under sub-section ( 1) of section 25 of the Customs Act, retrospectively at all material times. (3) Refund shall be made of all such additional duty of customs which have been collected but which would have not been so collected if the exemption referred to in sub-section ( 1) had been in force at all material times. (4) Notwithstanding anything contained in section 27 of the Customs Act, an application for the claim of refund of the additional duty of customs under sub-section (3) shall be made within six months from the date on which the Finance Bill, 2002 receives the assent of the President. Exemption to goods specified in col.(3) of the table [Notfn. No. 30/2021-Cus. dt. 01.05.2021] Rescinded by Notfn. No. 33/2021