Date: 2016-01-19Category: Extra OrdinaryState: Union GovernmentCountry: India
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 makes the following further amendments in the notification
**Executive Summary:**
This document contains two notifications from the Ministry of Finance, Department of Revenue, concerning amendments to Customs duties. Both notifications, No. 4/2016-Customs and No. 5/2016-Customs, were issued on January 19, 2016, and pertain to amendments to Notification No. 12/2012-Customs, dated March 17, 2012. These amendments involve changes to serial numbers and entries in the notification's table, specifically relating to goods for medical, surgical, dental, or veterinary use.
**Key Points / Main Content:**
* **Notification No. 4/2016-Customs:**
* Substitutes serial numbers 473 and 474 and related entries in the table of Notification No. 12/2012-Customs.
* Serial number 473 pertains to goods required for medical, surgical, dental, or veterinary use under specific tariff items.
* "Goods" refers only to medical instruments or appliances and not to parts or spares.
* Serial number 474 concerns raw materials, parts, or accessories for manufacturing goods under headings 9018, 9019, 9020, 9021, or 9022.
* **Notification No. 5/2016-Customs:**
* Substitutes serial number 95 and related entries in the table of Notification No. 12/2012-Customs.
* Serial number 95 pertains to goods required for medical, surgical, dental, or veterinary use, with a standard rate of Nil under specific tariff items.
* Both notifications are issued under the powers conferred by subsection 1 of section 25 of the Customs Act, 1962.
**Impact Analysis:**
**Stakeholder: Businesses involved in the import/export of medical, surgical, dental, or veterinary goods and related components.**
* *Impact:* Changes in customs duties and classifications for specific goods, which will affect the cost of importing and exporting these items.
* *Action Required:* Review current import/export practices and pricing strategies to account for the changes in customs duties and classifications as outlined in the amended notifications.
**Stakeholder: Customs officials**
* *Impact:* Changes in classification of items and applicable duty rates will impact assessment.
* *Action Required:* Review revised guidelines for correct assessment of duties for items as per the notification.
Key Entities Referenced
Customs Act, 1962: An Indian law related to customs duties and regulations. This notification makes amendments to notifications issued under this Act.
Ministry of Finance, Department of Revenue: A department of the Indian government responsible for financial matters, including revenue collection and taxation. The notification is issued by this department.
New Delhi: The capital city of India, where the notification was issued.
G.S.R. 86E: A reference number assigned to the notification in the Gazette of India.
G.S.R. 87E: A reference number assigned to the notification in the Gazette of India.
122012Customs: A notification number related to customs, which is being amended by the current notification.
K. KALIMUTHU: The Under Secretary who signed the notification.
Goods required for medical, surgical, dental or veterinary use: Description of goods that are related to the notification
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 45] ubZ fnYyh] eaxyokj] tuojh 19] 2016@ikS"k 29] 1937
No. 45] NEW DELHI, TUESDAY, JANUARY 19, 2016/ PAUSA 29 , 1937
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 19 जनवरी, 2016
सससस..ंं..ंं 4444////2222000011116666----ससससीीीीममममाााा शशशश(cid:13)(cid:13)ुु(cid:13)(cid:13)ुु कक कक
ससससाााा.ककककाााा.ििििनननन. 88886666((((अअअअ)))).—के(cid:9)(cid:10) ीय सरकार सीमा शु(cid:3) क अिधिनयम, 1962 (1962 का 52) क(cid:17) धारा 25 क(cid:17) उपधारा (1)
(cid:21)ारा (cid:22)द(cid:23) शि(cid:25)य(cid:27) का (cid:22)योग करते (cid:31)ए, यह समाधान हो जाने पर (cid:1)क लोकिहत म$ ऐसा करना आव( यक ह,ै भारत सरकार के
िव(cid:23) मं*ालय (राज+व िवभाग) क(cid:17) अिधसूचना स.ं 12/2012 सीमा शु(cid:3)क , तारीख 17 माच/, 2012, सा.का.िन. 185(अ),
तारीख 17 माच,/ 2012 जो भारत के राजप*, असाधारा, भाग II, खंड 3, उपखंड (i) म$ (cid:22)कािशत (cid:31)ई थी, म $ िन2 निलिखत
और सशं ोधन करती ह ैअथा/त :—
उ5त अिधसूचना म,$ तािलका म,$ 6म सं. 473 और 474 तथा इसस े संबिं धत (cid:22)िवि9 टय(cid:27) के + थान पर िन2 निलिखत
6म सं;य ा और (cid:22)िवि9ट या ं6मानुसार (cid:22)ित+थ ािपत क(cid:17) जाएंगी, अथात/ :्—
(cid:1)म सं. शीष(cid:6)क या उप- व(cid:21)त ुिववरण मानक अित(cid:13)र(cid:25)त शत (cid:6) सं.
टै(cid:13)रफ शीष(cid:6)क या दर शु(cid:26)क दर
मद के अ(cid:19) याय
(1) (2) (3) (4) (5) (6)
“473 9018 32 30, िच(cid:28)क(cid:29)स ीय, श(cid:26)य (cid:28)(cid:1)या, दतं िच(cid:28)क(cid:29)स ा या पश ु 5% - -
9018 50 20,
िच(cid:28)क(cid:29)स ा उपयोग के िलए अपेि%त माल
9018 90 21,
(cid:21) प& टीकरण –इस छूट के *योजन- के िलए
9018 90 24,
284 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
9018 90 43, “माल” पद म. केवल िच(cid:28)क(cid:29)स ीय, श(cid:26)य (cid:28)(cid:1)या,
9018 90 95,
दतं िच(cid:28)क(cid:29)स ा या पशु िच(cid:28)क(cid:29)स ा उपयोग के
9018 90 96,
िलए अपेि%त िच(cid:28)क(cid:29)स ीय उप(cid:21)क र/सािध1 का
9018 90 97,
िनदश2 ह ै और वे उसके पजु 2 और (cid:21)प ये र का
9018 90 98,
िनदश2 नह5 होता ह।ै
9019 10 20,
9022 90 10 या
9022 90 30
474 90 या कोई अ8 य क9 चा माल, कल पुज 2 और सहायक व(cid:21)त ुए ं 2.5% - 5”
अ(cid:19) याय
िजनका शीष(cid:6) 9018, 9019, 9020, 9021,
या 9022 के अंतग(cid:6)त आन े वाली व(cid:21)त ु; के
िविनमा(cid:6)ण म. *योग होता ह ै।
[फा. सं. बी-354/133/2015-टीआरय]ू
के. कालीम=ु थ ,ु अवर सिचव
(cid:1)ट(cid:3)प ण : मलू अिधसूचना सं. 12/2012-सीमा श(cid:3)ु क, तारीख 17 माच,/ 2012, सा.का.िन. 185 (अ), तारीख 17 माच/,
2012 (cid:21)ारा भारत के राजप*, असाधारण, भाग ,खंड 3, उपखंड (i) (cid:21)ारा (cid:22)कािशत क(cid:17) गई थी और उसम$ अिं तम संशोधन
II
अिधसूचना सं. सीमा 2/2016-सीमा शु(cid:3)क , तारीख 11 जनवरी, 2016 सा.का.िन. 12 (अ), तारीख 11 जनवरी, 2016 (cid:21)ारा
(cid:1)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 19th January, 2016
No. 4/2016-Customs
G.S.R. 86(E).—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
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. G.S.R.185(E), dated the 17th March, 2012,
namely:—
In the said notification, in the Table, for serial numbers 473 and 474 and the entries relating thereto, the
following serial numbers and entries shall respectively be substituted, namely:-
Chapter or
heading or Standard Additional Condition
S.No. Description of goods
sub-heading rate duty rate No.
or tariff item
(1) (2) (3) (4) (5) (6)
9018 32 30,
Goods required for medical,
“473 9018 50 20,
surgical, dental or veterinary use
9018 90 21,
9018 90 24, 5% - -
Explanation.- For the purposes of
9018 90 43,
this entry, the term “Goods” refers
9018 90 95,
to medical instruments or
9018 90 96,¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
9018 90 97, appliances required for medical,
9018 90 98, surgical, dental or veterinary use
9019 10 20, only and do not refer to parts and
9022 90 10 or spares thereof.
9022 90 30
Raw materials, parts or
90 or any accessories for use in manufacture
474 2.5% - 5”
other Chapter of goods falling under headings
9018, 9019, 9020, 9021 or 9022.
[F. No. 354/133/2015-TRU]
K. KALIMUTHU, Under Secy.
Note: The principal notification No. 12/2012-Customs, dated the 17th March, 2012 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 185(E), dated the
17th March, 2012 and last amended by notification No. 2/2016-Customs, dated the 11th January, 2016 vide,
number G.S.R. 12(E), dated the 11th January, 2016.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 19 जनवरी, 2016
सससस..ंं..ंं 5555////2222000011116666----ससससीीीीममममाााा शशशश(cid:13)(cid:13)ुु(cid:13)(cid:13)ुु कक कक
ससससाााा.ककककाााा.ििििनननन. 88887777((((अअअअ)))).—के(cid:9)(cid:10) ीय सरकार सीमा शु(cid:3) क अिधिनयम, 1962 (1962 का 52) क(cid:17) धारा 25 क(cid:17) उपधारा (1)
(cid:21)ारा (cid:22)द=त शि5त य(cid:27) का (cid:22)योग करते (cid:31)ए, यह समाधान हो जाने पर (cid:1)क लोकिहत म $ ऐसा करना आव( यक ह,ै भारत सरकार
के िव=त म*ं ालय (राज+व िवभाग) क(cid:17) अिधसूचना सं0 21/2012 सीमा शु(cid:3)क , तारीख 17 माच,/ 2012, सा.का. िन.
194(अ), तारीख 17 माच,/ 2012, जो भारत के राजप*, असाधारण, भाग , खंड 3, उपखंड (i) म$ (cid:22)कािशत (cid:31)ई थी, म $
II
िन2न िलिखत और संशोधन करती ह ैअथा/त:्—
उ5त अिधसूचना म,$ तािलका म $6म सं. 95 तथा इसस े संबिं धत (cid:22)िवि9 टया,ं िन2 निलिखत 6म स;ं य ा और (cid:22)िवि9ट या ं
6मानसु ार (cid:22)ित+थ ािपत क(cid:17) जाएंगी, अथात/ ्:—
6म स.ं शीषक/ या उपशीषक/ या टैBरफ मद के अD याय व+ तु िववरण मानक दर
“95 9018 32 30, िच(cid:3)क(cid:5) सीय, श(cid:10) य (cid:3)(cid:12)या, दतं शू(cid:25) य”
9018 50 20, िच(cid:3)क(cid:5) सा या पशु िच(cid:3)क(cid:5) सा उपयोग
के िलए अपेि(cid:20)त माल ।
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 9010 या
9022 90 30
[फा. सं. बी-354/133/2015-टीआरय]ू
के. कालीम=ु थ ,ु अवर सिचव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 19th January, 2016
No. 5/2016-Customs
G.S.R. 87(E).—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 makes the
following further amendments in the notification of the Government of India in the Ministry of Finance (Department of
Revenue) No. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide No. G.S.R. 194(E), dated the 17th March, 2012, namely:—
In the said notification, in the Table, for serial numbers 95 and the entries relating thereto, the following serial
numbers and the entries shall be respectively substituted, namely :—
Chapter or
heading or
S.No. Description of goods Standard rate
sub-heading
or tariff item
(1) (2) (3) (4)
9018 32 30,
“95 9018 50 20,
9018 90 21,
9018 90 24,
9018 90 43, Goods required for medical, surgical, dental or
9018 90 95, veterinary use
Nil”
9018 90 96,
9018 90 97,
9018 90 98,
9019 10 20,
9022 90 10 or
9022 90 30
[F. No. 354/133/2015-TRU]
K. KALIMUTHU, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.