Amend various notifications giving exemption to electronic and defense equipment to align with HSN 2022 w.e.f. 1.1.2022

Last updated: 31 December 2021

Notice Date : 29 December 2021

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi

Notification No. 57/2021-Customs

Dated: 29th December, 2021

G.S.R. 906(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, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: –

TABLE

Sl. No.

Notification number and

Date

Amendments

(1)

(2)

(3)

Notification No. 25/1998- Customs, dated the 2^nd June, 1998, published in the Official Gazette vide G.S.R. 290(E), dated the 2^nd June, 1998.

In the said notification, in the Table, –

(i) against serial number 45, for the entry in column (2), the entry “8514 19 00 or 8486” shall be substituted;

(ii) against serial number 47, for the entry in column (2), the entry “8514 90 00 or 8486” shall be substituted;

(iii) against serial number 48, for the entry in column (2), the entry “8514 31 00 or 8514 32 00 or 8514 39 00 or 8486” shall be substituted;

(iv) against serial number 49, in the entry in column (3), for the figures “8514 10 to 8514 30”, the figures “8514 11 to 8514 39” shall be substituted.

Notification No. 25/1999- Customs, dated the 28^th
February, 1999, published in the Official Gazette vide
G.S.R. 161(E), dated the 28^th February, 1999.

In the said notification, in the Table, –

(i) against serial number 226, in the entry in column (2), for the figure “7419 99 90”, the figure “7419 80 90” shall be substituted;

(ii) against serial number 233, in the entry in column (2), for the figure “6815 10”, the figure “6815 19 00” shall be substituted.

Notification No. 25/2002- Customs, dated the 1^st March, 2002, published in the Official Gazette vide G.S.R. 122(E),
dated the 1st March, 2002.

In the said notification, in the Table, –

(i) against serial number 69, in the entry in column (2), in the item (xviii), for the figure “8514 30 90”, the figure “8514 39 00” shall be substituted;

(ii) against serial number 72, in the entry in column (2), in the item (v), for the figure “8514 30 90”, the figure “8514 39 00” shall be substituted;

(iii) against serial number 76, in the entry in column (2), in the item (xvii), for the figure “8525 80 90”, the figure “8525 89 00” shall be substituted.

Notification No. 24/2005- Customs, dated the 1^st March, 2005, published in the Official Gazette vide G.S.R. 122(E), dated the 1^st March, 2005.

In the said notification, in the Table, –

(i) against serial number 13S, for the entry in column (2), the entry “8517 79 10” shall be substituted;

(ii) against serial number 14, for the respective entry in column (2) and column (3), the entries “8519 81 00″ and Telephone Answering Machines” shall respectively be substituted;

(iii) against serial number 27, for the entry in column (2), the entry “8543 90 or 8548 00 00” shall be substituted;

(iv) For serial number 29 and the entries relating thereto, the following serial number and entries shall be substituted, namely:

“29

8524 or 90138000

Liquid crystal devices”;

(v) For serial number 30 and the entries relating thereto, the following serial number and entries shall be substituted, namely:―

“30

8529 or 90139000

Parts of liquid crystal devices”;

(vi) against serial number. 35, for the entry in column (2), the entry “9027 81 or 9027 89” shall be substituted;

(vii) against serial number 39, in column (3), for the brackets, words and figures “(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.” the brackets, words and figures “(Import of Goods at Concessional Rate of Duty) Rules, 2017” shall be substituted.

Notification No. 25/2005 – Customs, dated the 1^st March, 2005, published in the Official Gazette vide G.S.R. 123(E), dated the 1^st March, 2005.

In the said notification, in the Table, –

(i) against serial number 13, for the entry in column (2), the entry “8525 89 00” shall be substituted;

(ii) against serial number 17, for the entry in column (2), the entry “8524” shall be substituted.

Notification No. 57/2017- Customs, dated the 30^th June, 2017, published in the Official Gazette vide G.S.R. 798(E), dated the 30^th June, 2017.

In the said notification, in the Table, –

(i) against serial number 4, for the entry in column (2), the entry “8517 14 00” shall be substituted;

(ii) against serial number 5, for the entry in column (2), the entry “8517 71 00 or 8517 79 90” shall be substituted;

(viii) against serial number 5A, for the entry in column (2), the entry “8517 79 90, 8525 89 00, 8529 90 90” shall be substituted;

(iii) against serial number 5B, for the entry in column (2), the entry “8517 79 90” shall be substituted;

(v) serial number 21 and the entries thereto shall be omitted;

(vi) against serial number 22, for the entry in column (2), the entry “8517 79 10” shall be substituted.

Notification No. 19/2019- Customs, dated the 6^th July, 2019, published in the Official Gazette vide G.S.R. 476(E), dated the 6^th July, 2019.

In the said notification, in the Table, –

(i) against the serial number 12, for the entry in column (2), the entry “84, 85, 8802 30 00, 8806 or 90” shall be substituted;

(ii) against the serial number 13, for the entry in column (2), the entry “84, 85, 8802 40 00, 8806 or 90” shall be substituted;

(iii) For serial number 14 and the corresponding entries relating thereto, the following serial number and entries shall be substituted, namely: –

“14

8807

Parts of goods of heading 8801 or 8802 or 8806″.

2. This notification shall come into effect on the 1^st day of January, 2022.

[F. No. 190354/286/2021-TRU]

GAURAV SINGH, Dy. Secy.

Note:

1. The principal Notification No. 25/1998- Customs, dated the 2^nd June, 1998 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 290(E), dated the 2nd June, 1998 and last amended, by notification No. 21/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 478(E), dated the 6th July, 2019.

2. The principal Notification No. 25/1999- Customs, dated the 28^thFebruary, 1999 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R..161(E), dated the 28th February, 1999 and was last amended by notification No. 04/2021- Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 62(E), dated the 1st February, 2021.

3. The principal notification No. 25/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.. 122(E), dated the 1st March, 2002 and was last amended by notification No. 22/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 479(E), dated the 6th July, 2019.

4. The principal Notification No. 24/2005- Customs, dated the 1^st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R..122(E), dated the 1st March, 2005 and last amended vide notification No. 05/2021-Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 63(E), dated the 1st February, 2021.

5. The principal Notification No. 25/2005 – Customs, dated the 1^st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R..123(E), dated the 1st March, 2005 and was last amended by notification No. 07/2020- Customs, dated the 2nd February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 67(E), dated the 2nd February, 2020.

6. The principal Notification No. 57/2017- Customs, dated the 30^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017 and last amended, vide notification No. 03/2021 -Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 61(E), dated the 1st February, 2021.

7. The principal Notification No. 19/2019- Customs, dated the 6^th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.. 476(E), dated the 6^th July, 2019 and last amended, vide notification No. 3/2020 -Customs, dated the 2^nd February, 2020, published vide number G.S.R.. 63 (E), dated the 2^nd February, 2020.