This notification amends Notification Nos. 3/88-Customs, dated the 14th January, 1988, 277/90-Customs, dated the 12th December, 1990, 177/94-Customs, dated the 21st October, 1994 and 41/99-Customs, dated the 28th April 1999 - 055/2000 - Customs -Tariff

This notification amends Notification Nos. 3/88-Customs, dated the 14th January, 1988, 277/90-Customs, dated the 12th December, 1990, 177/94-Customs, dated the 21st October, 1994 and 41/99-Customs, dated the 28th April 1999 5th MAY, 2000 Notification No. 55/2000 Customs 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 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 hereto annexed shad be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Notification No. and Date Amendment (1) (2) (3) 1. 3/88-Customs, dated the 14th January, 1988. In the said notification,- (a) .in the first paragraph, in condition (xiii),- (I) in the TABLE,- (i) for item d and entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) "d'. Mountings, whether importedor indigenously procured/ manufactured, used in the studded Jewellery. 2.5% 2.5%": (ii) after item e and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) "f gold/silver/ platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25% 0.25%"; (II) in the Explanation,- (i) clause (a) shall be omitted; (ii) for clause (d), the following shall be substituted, namely:- . '(d) the expression "plain jewellery and articles. there of unstuded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic, zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.' (b) in the ANNEXURE, in item number 12, the word "plain", wherever it occurs, shall be omitted. 2. 277/90-Customs, dated the 12th December, 1990 In the said notification, - (a) in the first paragraph, in condition (xiv),- (I) in the TABLE,- (i) for item d and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) " d. Mountings, whether imported or indigenously procured/manufactured, used in the studded Jewellery. 2.5% 2.5%"; (ii) after item e and the entries relating thereto, the following shall be inserted, namely: - (1) (2) (3) " f. gold/silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25% 0.25%"; (II) in the Explanation, - (i) clause (a) shall be omitted; (ii) for clause (d), the following shall be substituted, namely:- '(d) the expression "plain jewellery and articles thereof unstuded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.' (b) in the ANNEXURE, in item number 12, the word "plain" wherever it occurs, shall be omitted; 3. 177/94-Customs, dated the 21st October, 1994. In the said notification, - (a) in the first paragraph, in condition (10),- (I) intheTABLE,- (i) for item d and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) " d. Mountings, whether imported or indigenously procured/ manufactured, used in the studded Jewellery. 2.5% 2.5%"; (ii) after item e and the entries relating thereto, the following shall be inserted, namely: - (1) (2) (3) "f gold/ silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) 0.25% 0.25%"; (II) In the Explanation,- (i) clause (a) shall be omitted; (ii) for clause (d), the following shall be substituted, namely:- '(d) the expression "plain jewellery and articles thereof unstudded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.'; (b) in the ANNEXURE - I, in item number 13, the word "plain" wherever it occurs, shall be omitted; 4. 41/99-Customs, dated the 28th April 1999 In the said notification, - (a) in ANNEXURE - I, after serial no. 6, the following shall be inserted namely:- S.No. Description of goods for exporters of gems and jewellery 7. Enamels for Jewellery 8. Soldering blocks/Plates Non-Asbestos 9. Tubes, Ceramic Plates, crucibles, lids, insulation for electric/electronic furnaces 10. Elements, induction coils, thermocouples for electric/electronic furnaces 11. Solders, solder powders, solder pastes, or precious and non-precious metal alloys 12. Dies, Jigs, tools for chain making, hammering, facetting, welding/brazing, M/c presses 13. Small tools, burrs, abrasives that operate on micro motors or hand held motors 14. Moulds for Hydraulic/pneumatic press 15. Propriety precious and non-precious salts, baths, brightners, replenishers, additives and compounds for electroplating 16. All sorts and forms of media, compounds, chemical formulations proprietary for polishing, burnishing cleaning jewellery 17. Master alloys for making carat gold jewellery mainly constituting silver,- copper, Zinc, Palladium and other adhesives in small quantity. 18. Master alloys for making silver jewellery 19. Master Alloys for making solders and Gold and Silver jewellery 20. All kinds of rubbers for making molds - vulcanised, unvulcanised or semi-vulcanised 21. Silicon rubber/resin compounds for making molds 22. Fluxes, heat guard/ shields compounds, pickles, salts for annealing salt baths 23. Grinding wheels, buff wheels of all kinds for polishing 24. Anodes for electroplating, special platinised titanium 25. All forms of media and tools required for texturing jewellery"; (b) in Annexure - II , after serial no. 8 , the following shall be inserted, namely: - Sr.No. Description of goods for exporters of Cut and polished Diamonds 9. Collet Angles Flat 35 and 41 10. E.G.S. Bearing Small Gear 11. E.G.S. Bearing Big Front 12. E.G.S. Collet Cap 13. L. P. Claw 14. L.P. Tang (Stud and Screw) 15. L.P. Honder 16. Emery Carving Stick - G - 80 17. Wass Cover 18. Cement for Table Polishing 19. Anti Corrosion Liquid 20. Bauxilite Powder No. 80 21. Carbolin Liquid for Polishing 22. Tube lights only for gem testing lamp 23. Marking Pen 24. Sawing Blades 25. Steel Pots and Pins 26. Pots for Semi automatic Machine 27. Diamond Powder 28. Sawing Rubber Pads 29. Q - Switch 30. Yak Rod and flow Tube 31. Laser Lamp and Flow Tube 32. Lens (46/58/77 mm) 33. Axis Screw 34. Guides with strips and bearing set 35. Mirror 36. Coaled diamond (Board)"; ( RAJENDRA SINGH) UNDER SECRETARY TO THE GOVERNMENT OF INDIA F. No. 305/13/2000-FTT Note :- 1. The Principal notification No.3/88-Cus, dated 14-1-88, was issued vide GSR 31 (E), dated 14-1-88 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 videGSR 75(E), dated 28-1-2000. . 2. The Principal notification No.277/90-Cus, dated 12-12-90 was issued vide GSR 943 (E), dated 12-12-90 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 videGSR 75(E), dated 28-1 -2000. 3. The principal notification No.177/94-Cus, dated 21-10-94 was issued vide GSR 771 (E), dated 21-10-94 and was last amended by notification No. 10/2000-Cus, dated 28-1-2000 videGSR 75(E), dated 28-1-2000. 4. The principal notification No. 41/99-Cus, dated 28-4-99 was issued vide GSR 289(E), dated 28-4-1999.