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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 30/2024-Customs
New Delhi, the 23rd July, 2024
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975
(51 of 1975), 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. 50/2017-Customs, dated the 30th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, -
I.
in the Table, -
(1)
after S. No. 6B and the entries relating thereto, the following S. Nos. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“6BA.
0306 36
Live
SPF
Vannamei
shrimp
(Litopenaeus vannamei) broodstock
5%
-
-
6BB.
0306 36
Live Black tiger shrimp (Penaeus
monodon) broodstock
5%
-
-
6BC.
0306 36 60 Artemia
Nil
-
-
6BD.
0308 90 00 SPF Polychaete worms
5%
-
-
6BE.
0505 10
Real Down Filling Material from Duck
or Goose, when imported by bona fide
exporters for use in the manufacture of
textile or leather garments, for export
10% -
9 and
108
6BF.
0511 91 40 Artemia cysts
Nil
-
-”;
(2)
after S. No. 32AC and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“32AD. 1207 99 90
Shea Nuts
15% -
-”;
(3)
against S. No. 54A, in column (4), for the entry, the entry “Nil” shall be substituted;
(4)
after S. No. 54A and the entries relating thereto, the following S. No. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“54B. 1504 20
Crude fish oil for use in manufacture of
aquatic feed
Nil
-
9”;
(5)
against S. No. 80A, in column (4), for the entry, the entry “Nil” shall be substituted;
(6)
after S. No. 90B and the entries relating thereto, the following S. Nos. and entries
shall be inserted with effect from the 1st day of October, 2024, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“90C. 2008 19 20
All goods
30% -
-
90D.
2008 19 30
All goods
30% -
-”;
(7)
against S. No. 100A, in column (4), for the entry, the entry “Nil” shall be substituted;
(8)
after S. No. 104B and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“104BA. 2301 10 90
Insect Meal for use in research and
development purposes in aquatic feed
manufacturing
5%
-
9 and
119”;
(9)
against S. No. 104D, in column (4), for the entry, the entry “Nil” shall be substituted;
(10)
after S. No. 104D and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“104DA. 2309 90 31
Prawn and shrimps feed
5%
-
-
104DB. 2309 90 39
Fish feed
5%
-
-”;
(11)
against S. No. 104E, in column (4), for the entry, the entry “Nil” shall be substituted;
(12)
after S. No. 104E and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“104F.
2309 90 90
Single Cell Protein from Natural Gas
for use in research and development
purposes
in
aquatic
feed
manufacturing
5%
-
9 and
119”;
(13)
for S. No. 150 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“150.
2710
Naphtha,
for
use
in
the
manufacture of fertilisers
Nil
-
9”;
(14)
S. No. 179 and the entries relating thereto shall be omitted;
(15)
after S. No. 204 and the entries relating thereto, the following S. No. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“204AA. 2929 10 90
Methylene Diphenyl Diisocyanate
(MDI) for use in the manufacture of
Spandex Yarn
5% -
9”;
(16)
against S. No. 212A, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(17)
against S. No. 213, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(18)
against S. No. 219A, in column (4), for the entry, the entry “5%” shall be substituted;
(19)
against S. No. 237, in column (3), for the entry, the following entry shall be
substituted, namely: -
“The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate)
sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or
modules, namely :-
(i)
EVA and Polyolefin Elastomers (POE) resin;
(ii)
EVA and Polyolefin Elastomers (POE) masterbatch;
(iii) Poly ethylene terephthalate (PET) film;
(iv)
Poly vinyl fluoride (PVF);
(v)
Poly vinyl di-flouride (PVDF);
(vi)
Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE;
(vii) EVA or Polyolefin Elastomers (POE) Additive – ‘Taicross’;
(viii) Adhesive resin; and
(ix) Adhesive hardner :
Provided that nothing contained in this entry shall have effect after 31st March,
2026.”;
(20)
S. No. 238 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(21)
S. No. 254 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(22)
S. No. 255 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(23)
against S. No. 257B, in column (3), for the entry, the entry “The goods specified in
List 39, when imported by bona fide exporters for use in the manufacture of textile
or leather garments, for export” shall be substituted;
(24)
against S. No. 257C, in column (3), for the entry, the entry “The goods specified in
List 40, when imported by bona fide exporters, for use in the manufacture of leather
or synthetic footwear, or other leather products, for export” shall be substituted;
(25)
against S. No. 260, in column (3), -
(a) in the entry, after the figures “9021 10”, the words and figures “or other artificial
parts of the body falling under sub-heading 9021 31 or 9021 39” shall be inserted;
(b) in item (iv), for the words “High-density polyethylene”, the words “All types of
polyethylene” shall be substituted;
(26)
after S. No. 273 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“273A. 3920
(other
than 3920 99
99) or 3921
All goods other than Poly vinyl
chloride (PVC) Flex Films
Explanation. – For the purposes of
this entry, the term PVC Flex Films
includes PVC flex banner and PVC
flex sheets
10% -
-
273B.
3920 99 99
All goods other than Poly vinyl
chloride (PVC) Flex Films
Explanation. – For the purposes of
this entry, the term PVC Flex Films
includes PVC flex banner and PVC
flex sheets
15% -
-”;
(27)
S. No. 277A and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(28)
S. No. 339 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(29)
S. No. 340 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(30)
S. No. 353 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(31)
against S. No. 354, in column (4), for the entry, the entry “5%” shall be substituted;
(32)
against S. No. 355, in column (4), for the entry, the entry “5%” shall be substituted;
(33)
against S. No. 356, in column (4), for the entry, at both the places, the entry “5%”
shall be substituted;
(34)
against S. No. 357, in column (4), for the entry, the entry “5%” shall be substituted;
(35)
against S. No. 357A, in column (4), for the entry, the entry “5%” shall be substituted;
(36)
against S. No. 357B, in column (4), for the entry, the entry “5%” shall be substituted;
(37)
against S. No. 364A, in column (4), for the entry, the entry “5%” shall be substituted;
(38)
against S. No. 364B, in column (4), for the entry, the entry “5%” shall be substituted;
(39)
against S. No. 364C, in column (4), for the entry, the entry “5%” shall be substituted;
(40)
after S. No. 364C and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“364CA.
7202 60 00
Ferro-Nickel
Nil
-
-”;
(41)
against S. No. 368, in column (3), in the proviso, for the figures, letters and words
“30th September, 2024”, the figures, letters and words “31st March, 2026” shall be
substituted;
(42)
against S. No. 374, in column (3), for the entry, the following entry shall be
substituted, namely: -
“Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of
cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00:
Provided that nothing contained in this entry shall have effect after 31st
March, 2026.”;
(43)
against S. No. 375, in column (3), for the entry, the following entry shall be
substituted, namely: -
“The following goods, namely:-
(i)
hot rolled coils;
(ii)
cold-rolled Magnesium Oxide (MgO) coated and annealed steel;
(iii)
hot rolled annealed and pickled coils;
(iv)
cold rolled full hard,
for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under
tariff item 7225 11 00 or 7226 11 00:
Provided that nothing contained in this entry shall have effect after 31st
March, 2026.”;
(44)
after S. No. 380 and the entries relating thereto, the following S. No. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“380A.
7402 00 10
Blister Copper
Nil
-
-”;
(45)
against S. No. 381, in column (3), for the entry, the entry “Copper wire or refined
copper of which the maximum cross-sectional dimension exceeds 6 mm for the
manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect
or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar
ribbon for manufacture of solar photovoltaic cell or modules” shall be substituted;
(46)
S. No. 387 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(47)
against S. No. 403, in column (3), in proviso, for the figures, letters and words “30th
September, 2024”, the figures, letters and words “31st March, 2026” shall be
substituted;
(48)
against S. No. 404, in column (2), for the entry, the entry “25, 27, 28, 29, 31, 34, 35,
36, 38, 39, 40, 56, 69,73, 74, 82, 84, 85, 87, 89 or 90” shall be substituted;
(49)
against S. No. 415 and the entries relating thereto, the following entries shall be
substituted, namely :-
(1)
(2)
(3)
(4)
(5)
(6)
“415.
84 or any
other
chapter
(a) Parts of catalytic
converters,
excluding
parts
made
up
of
Platinum or Palladium
falling under 7110, for
manufacture of catalytic
convertors
7.5%
-
9
(b) The following
goods for use in the
manufacture of catalytic
convertors or its parts,
namely: -
(i)
Raw
Substrate
(ceramic)
(ii)
Washcoated
Substrate (ceramic)
(iii)
Raw
Substrate
(metal)
(iv)Washcoated
Substrate (metal)
(v)Stainless Steel wire
cloth
stripe
(falling
under tariff item 7314
14 10)
(vi) Wash Coat
7.5%
-
9
(c) Parts of catalytic
converters, made up of
Platinum or Palladium
falling under 7110, for
manufacture of catalytic
convertors
5%
-
9”;
(50)
against S. No. 415A, in column (4), for the entry, the entry “5%” shall be substituted;
(51)
S. No. 419 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(52)
S. No. 420 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(53)
S. No. 421 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(54)
after S. No. 426 and the entries relating thereto, the following S. No. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4) (5) (6)
“426A. Any
chapter
(i) The goods specified in List 41, for the
manufacture of photovoltaic cells falling
under tariff item 8541 42 00 or
photovoltaic modules falling under tariff
item 8541 43 00
(ii) Parts, for manufacture of goods at item
(i) above
Nil -
9”;
(55)
against S. No. 428, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(56)
against S. No. 429, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(57)
S. No. 441 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(58)
against S. No. 442, in column (4), for the entry, the entry “5%” shall be substituted;
(59)
against S. No. 468, in column (3), the following provisos shall be inserted at the end,
namely: -
“Provided that nothing contained in items (i) to (iv) shall have effect after the 30th
September, 2024:
Provided further that nothing contained in item (v) shall have effect after the 31st
March, 2026.”;
(60)
S. No. 475 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(61)
S. No. 478 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(62)
S. No. 479 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(63)
S. No. 482 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(64)
S. No. 495 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(65)
S. No. 497 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(66)
against S. No. 527A, in column (3), in the proviso, for the figures, letters and words
“30th September, 2024”, the figures, letters and words “31st March, 2026” shall be
substituted;
(67)
against S. No. 527B, in column (3), in proviso, for the figures, letters and words “30th
September, 2024”, the figures, letters and words “31st March, 2026” shall be
substituted;
(68)
against S. No. 549, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(69)
against S. No. 550, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(70)
for S. No. 559 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
(1)
(2)
(3)
(4)
(5)
(6)
“559. Any
Chapter
(A)
Raw
materials,
components,
consumables or parts, for use in the
manufacture of goods falling under
heading/tariff item 8901, 8902, 8904 00
00, 8905 (except tariff item 8905 20 00)
or 8906;
(B) spare parts used in relation to the
manufacture of goods falling under tariff
item 8906 10 00;
(C) technical documentation in printed
or
digital
form
required
in
the
manufacture of goods falling under tariff
item 8906 10 00.
Explanation.- For the purposes of this
entry, it is clarified that in the case of raw
Nil
-
9”;
materials and parts already imported
under S. No. 558 above and lying
unutilized,-
(i) the unit will furnish a separate bond to
the Deputy Commissioner of Customs or
Assistant Commissioner of Customs
having jurisdiction under the Customs
(Import of Goods at Concessional Rate
of Duty or for Specified End Use) Rules,
2022, giving details of such goods and
also undertake to utilize the same for
manufacture of goods falling under
heading/tariff item 8901, 8902, 8904 00
00, 8905 (except tariff item 8905 20 00)
or 8906; and
(ii) in the event of failure to use such
goods for the specified purpose, the unit
shall pay on demand, an amount equal to
the duty payable on such goods but for
the exemption under this notification:
Provided that nothing contained in this
entry shall have effect after the 31st
March, 2025.
(71)
after S. No. 563D and the entries relating thereto, the following S. Nos. and the
entries shall be inserted, namely :-
(1)
(2)
(3)
(4)
(5)
(6)
“563E. 9022 30 00 X-ray tubes for use in manufacture
of X-ray machines for medical,
surgical, dental or veterinary use
(9022 14 20 or 9022 14 90)
5%
-
9 and
120
7.5%
-
9 and
121
10%
-
9 and
122
563F.
9022 90 90 Flat Panel Detector, including
Scintillators,
for
use
in
manufacture of X-ray machines for
medical,
surgical,
dental
or
veterinary use (9022 14 20 or 9022
14 90)
5%
-
9 and
120
7.5%
-
9 and
121
10%
-
9 and
122”;
(72)
S. No. 565 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(73)
S. No. 566 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(74)
S. No. 568 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(75)
against S. No. 577, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(76)
S. No. 579 and the entries relating thereto shall be omitted with effect from the 1st
day of October, 2024;
(77)
against S. No. 607, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(78)
against S. No. 607A, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(79)
against S. No. 611, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
(80)
against S. No. 612, in column (3), the following proviso shall be inserted at the end,
namely:-
“Provided that nothing contained in this S. No. shall have effect after the 31st
March, 2029.”;
II.
for the second proviso, the following proviso shall be substituted, namely: -
“Provided further that nothing contained in the entries against serial numbers 17, 80A, 90,
104, 133, 139, 150, 155, 164, 165, 172, 183, 184, 188, 191, 204, 253, 257, 257A, 257B,
257C, 258, 259, 260, 261, 265, 269, 271, 276, 279, 280, 290, 292, 293A, 296A, 326, 329,
333, 334, 345A, 364A, 378, 379, 380, 381, 392, 404, 415, 415A, 416, 417, 418, 422, 423,
426, 435, 442, 446, 451, 462, 463, 464, 464A, 467, 471, 472, 476, 477, 480, 489B, 504, 509,
510, 511, 512, 512A, 515A, 516, 517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539,
539A, 540, 542, 543, 544, 546, 548, 551, 553, 555, 567, 569, 570, 575, 578A, 580, 581, 583,
591 and 593 shall have effect after the 31st March, 2026.”;
III.
in the ANNEXURE, -
(i)
for Condition No. 110 and the entries relating thereto, the following condition and
entries shall be substituted, namely : -
“110.
If the importer at the time of importation, produces before the
Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, the following documents:
(i) a certificate issued under Kimberley Process Certification
Scheme (KPCS);
(ii) an undertaking from the importer stating that the imported
goods are diamonds, not further worked than simply sawn;
and
(iii) a certificate from the exporter, and the Gem and
Jewellery Export Promotion Council (GJEPC) stating that the
imported goods are diamonds, not further worked than simply
sawn.”;
(ii)
after Condition No. 118 and entries relating thereto, the following conditions and
entries shall be inserted, namely: -
“119.
If the importer at the time of importation, furnishes a certificate to the
Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, from an officer not below the rank of a
Deputy Secretary to the Government of India in the Department of
Fisheries, Government of India, recommending the grant of this
exemption and that the goods are required for the specified purpose.
120.
Valid from 24th July, 2024 to 31st March, 2025.
121.
Valid from 1st April, 2025 to 31st March, 2026.
122.
Valid from 1st April, 2026 onwards.”;
(iii)
in List 1, after item number 20 and the entries relating thereto, the following item and
the entries shall be inserted, namely: -
“(21) Pre-dust breaded powder.”;
(iv)
in List 4, after item number 112 and the entries relating thereto, the following items
and the entries shall be inserted, namely: -
“(113) Trastuzumab Deruxtecan
(114) Osimertinib
(115) Durvalumab.”;
(v)
for List 33 and the entries relating thereto, the following List and entries shall be
substituted, namely:-
“List 33 (See S. No. 404 of the Table)
S. No.
Heading/Tariff
Item
Description
(1)
(2)
(3)
1.
7304
Premium/Chrome Casing pipes and Tubing’s
along with accessories, connections, crossovers,
couplings, Sub-sea pipelines including weight
coating and wrapping- API 5L (American
Petroleum Institute) Line Pipe complying
requirement of Annexure-J and Annexure-H of
API list
2.
8207
Drilling bits for earth boring and rock drilling
tools
3.
8413, 8414, 8481,
842129, 843143,
847989, 847990,
842199, 730799,
854999, 853710,
841989, 842123
Equipment required for process and production
platform like water injection, Gas turbine, sub-
surface pumps and all type of Compressor, sub-
surface pumps and sucker rod pumps, High
pressure Valves, Equipment / Units for MEG
Reclamation & Regeneration Facilities and Gas
Dehydration Unit, Gas Engine, Gas Generators,
filters and filtering equipment, Amine Plant
4.
8430
Oil and Gas Rigs (Onshore) Petroleum and Gas
well Drilling Machinery and Equipment/Units for
specialized services for Offshore and Onshore
petroleum operations
5.
8475, 848180
High Temp Valve, sub-sea valves
6.
85311090
Fire prevention signaling apparatus
7.
87053000
Fire fighting vehicles
8.
8905,
898598,
890120, 890400,
732698, 732690,
890790, 560750,
731581, 401693,
847990, 401699,
732690, 843143
Oil and Gas Rigs (Offshore), Process and
Production Platforms and Marine Vessels and
Barges
including
Tugs,
Security
Boats,
accommodation
Work
Barge,
Geotechnical
investigation and Geophysical Survey Vessel,
Support vessel, FPSO, Turret Bouy Mooring
System, Equipment for Oil and Gas Rigs and
Specialized Services, Remote Operated Vehicle,
Light Vessels, dredges, floating cranes and other
vessels, the navigability of which is subsidiary to
their main function, floating docs, Floating and
submersible drilling or production platforms –
Mooring ropes, Chains, Shackles, Coupling
Marines hoses, Buoyancy Modules and connected
equipment
9.
89069000
Life Boats, Survival craft, Life craft, Vessel for
Pollution control
10.
8907
Oil tanker to be used for oil storage and connected
equipment, other floating structures (for example
rafts, tanks, coffer dams, landing stages, buoys
and beacons)
11.
9015,
870590,
841350
Geological and Geophysical Equipment, Logging
units, Vehicle mounted Logging Units, Survey
Vessel required for petroleum operations
12.
90200000
Breathing appliances and gas masks
13.
90301000
Fire and gas detection equipment including H2S
monitoring equipment
14.
2710
3811
3824
3905
3104 20 00
2915
Oilfield chemicals namely Potassium Formate,
Hollow Glass Sphere Grade-IV, Aqueous Film
Forming Foam 6% US Mil., Glutaraldehyde,
Hydroxymethyl
Phosphonium
Sulphate,
Ammonium
Persulphate,
Demulsifier
Low
Temperature, Potassium Chloride, Xanthum Gum
polymer, Oil and Gas wells specific Cement
Additives and Cesium Formate
15.
732690, 391729,
730429
Perforation Guns/carriers & accessories, Carbon /
GRE Drill Pipes, Drill Collars
16.
730791, 731815,
843143, 842139,
730799, 731824,
848190, 848180,
730511, 854442,
730429, 730519,
730890, 843049,
731290, 731829,
820590
Subsea/ onshore Production System including
Structures, Christmas tree, Control System
(including HPU, EPU, MCS, TUTU, Subsea
Control
Modules,
Retrievable
Production
Modules), Tie-in system, Jumper, HIPPS,
Electrical / Fiber Optic and Steel Flying Leads,
Gooseneck,
PLETS,
SSIVs,
ILS
,
PLR,
Wellheads, Umbilicals, Manifolds, foundation
piles, hold back systems, anchor piles, fibre optic
cables, Flexible risers & Flowlines, buckle
arrestors, bend restrictors, umbilical termination
heads, bend stiffener connectors, Separators
17.
847990, 401693,
843143, 392690,
741529, 843139;
731815; 841221;
842129; 847989,
843049, 850511,
732690
Wireline Fishing equipment and Steel accessories
used in Logging units and tools
18.
741920, 741999,
741980
Articles of Copper
19.
340290, 340239,
391390, 250810,
382499, 250840,
271019
Surfactant-Solvent (Micro-emulsion) used in
wellbore
cleaning,
Water-based
viscosifier,
Synthetic Oil based rheology modifier, Base Oil
used in SOBM, Synthetic oil based Rheology
modifier and wetting agent, Organophyllis clay
for conventional and HTHP well Conditions
20.
390290, 340399,
392690,
39139090,
29053990,
271019, 382499,
843143, 847989,
820559
Special Lubricants used for tool/perforating gun
joints, Silicone oil used in down hole Logging
tools, Heat shrink sleeve & Handling tools, Go-
devil-II, Blue Streak, Hyper graph Lube, Special
handling tools
21.
360200, 360320,
360360, 902789,
360300, 340399,
350691,
69149000
Perforation Explosives, Thread /silicone grease,
Special Thread Locker RTV adhesive, proppant
of light weight high strength 30/50 mesh and
40/70 mesh with less than 2% crushability
@12000 psi
22.
903090, 284444,
284443, 284440
Radioactive residues
23.
73, 84, 85, 87, 89
and 90
Spares, accessories, Tools, Consumables, Sub-
assemblies,
test
equipment,
stores,
parts,
proprietary software and accessories for running,
repairing or maintenance of the goods for the parts
specified at S. No. 3, 4, 7, 8, 9, 10, 11 and 13
24.
852380
Software required for petroleum operations”;
(vi)
after List 38 and the entries relating thereto, the following lists and entries shall be
inserted, namely: -
“List 39 (See S. No. 257B of the Table)
(1) Fasteners including buttons and snap fasteners, zip fasteners
(2)
Inlay cards
(3)
Buckles, eyelets, hooks and eyes, rivets
(4)
Collar stays, collar patties, butterfly and other garment stays including
plastic stays
(5)
Embroidery motifs or prints
(6)
Laces
(7)
Badges including embroidered badges
(8)
Sequins
(9)
Toggles
(10)
Studs
(11)
Printed bags
(12)
Anti-theft devices like labels, tags and sensors
(13)
Poly pouch, high density sticker, heat transfer sticker
(14)
Aglets on draw strings-hooded jacket
(15)
Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and
slider and rings;
(16)
Lining and inter-lining materials
(17)
Wet blue chrome tanned leather
(18)
Wet white leather
(19)
Crust leather
(20)
Finished leather of all kinds
(21)
Reinforcement materials
(22)
All types of Labels or Price Tag or Hang Tag
(23)
Polyurethane
(24)
Draw cord or cord
(25)
Elastic Band or Tape,
(26)
Metal Tab or Stopper or Clip
(27)
Tape
(28)
Velcro Tape
(29)
Die Set
(30)
D-Ring
List 40 (See S. No. 257C of the Table)
(1)
Buckles, “D” Rings and “O” Rings, eyelets, hooks and eyes, rivets,
studs, decorative fittings and metal trimmings
(2)
Buttons and snap fasteners, zip fasteners
(3)
Locks including magnetic locks
(4)
Metal handles, handle fittings, handle holder, metal frames, dog hooks,
logos of all types, ring binders, key hooks, key rings, key holders, push
clip, chains, pullers, parts of pullers, hinges and magnetic snaps
(5)
Loop rivets and loop oval
(6)
Packaging boxes
(7)
Saddle tree
(8)
Fittings, snaps of metals or alloys
(9)
Metal fittings, embellishments, webbing of any material
(10)
Stirrup of any material and stirrup bars used for making saddle tree
(11)
Artificial fur and alarm tag
(12)
Magnets for use in leather goods
(13)
Labels or Price Tag or Hang Tag
(14)
Wet blue chrome tanned leather
(15)
Wet white leather
(16)
Crust leather
(17)
Finished leather of all kinds
(18)
Reinforcement materials
(19)
Lining or Inter Lining materials (Synthetic or Poly vinyl chloride or
Polyurethane or Textile)
(20)
Laces
(21)
Insoles or Mid-soles and sheet or Board thereof
(22)
Shank Board
(23)
Stiffeners
(24)
Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl
Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene
Rubber, Styrene Butadiene Rubber for soles including Polyurethane
paint, colour paste and pigments
(25)
Thermoplastic Sheets
(26)
Toe Caps and Toe Puffs and Counters
(27)
Synthetic or Polymeric Foam
(28)
Protective Steel Toe Cap and Steel Mid Sole
(29)
Heels
(30)
Reflective Tapes or Fashion tapes or Elastic Tape or Velcro Tape
(31)
Chatons or Stones or Beads or Crystals as Decorative items
(32)
Beading Material (Synthetic or Leather or fabric)
(33)
Polyurethane
List 41 (See S. No. 426A of the Table)
(1)
Solar Cell Tabber and Stringer Machine with or without
automation
(2)
Automatic Laminating and Hot Pressing Tool
(3)
Electroluminescent and Visual Inspection Machines
(4) Sun Simulator or Flash Tester
(5)
Auto Bussing and Soldering tools
(6)
Laser Cutting Machine
(7)
IQC lab and Reliability Chamber Tools
(8)
Automation Line for Solar Module Manufacturing
(9)
Wafer Inspection Camera or Machine
(10)
Wafer Texture Machine
(11)
Wafer Polishing Machine
(12)
Automation Line for Solar Cell Manufacturing
(13)
Plasma Enhanced Chemical Vapor Deposition (PECVD) machines
(14)
Passivation Tool
(15)
LDSE (Laser Detective Selective Emitter) Machine
(16)
Printing Machine (Line)
(17)
Abatement or Gas Treatment System
(18)
All types of Boats or carriers in Solar Photovoltaic Cell including
Graphite, Quartz Silicon Carbide boats and boat cleaning tool
(19)
Wafer Cleaning Machine
(20)
Cell Tester and Sorter
(21)
Rework Tool
(22)
Process Ultra-Pure Water Generation Unit
(23)
Semi-Conductor Treatment Unit
(24)
Substrate Cleaning and Treatment Unit
(25)
Chemical Dispensing Unit
(26)
Chemical Application Unit
(27)
Cell Definition
(28)
Module Finishing Unit
(29)
Inspection Measurement Systems”.
2.
Save as otherwise provided, this notification shall come into force on the 24th day of July,
2024.
[F. No. 334/03/2024-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated
the 30th June, 2017 and was last amended vide notification No. 28/2024-Customs, dated the 12th July,
2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 395 (E), dated the 12th July, 2024.
