Exempts import of goods from additional duty leviable u/s 3(5) - 21 /2012- Customs - Customs -Tariff

Superseded vide Not. 51/2017 - Dated 30-6-2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY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) New Delhi, the 17th March, 2012 Notification No. 21 /2012- Customs G.S.R. 194(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962) and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 20/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 1st March, 2006, and No. 29/2010-Customs , dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act , as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the Table aforesaid: Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the 2 [ 1st day of June, 2012, ] the exemption contained herein shall apply if the importer, declares,- 3 [ (i) the State of destination namely the State where the goods are intended to be taken immediately after importation whether for sale or for distribution on stock transfer basis; and (ii) his VAT (Value Added Tax) registration number or Sales Tax registration number or Central Sales Tax registration number, as the case may be, in the said State.; ] 33 [ Provided that nothing contained in this notification shall apply to goods specified against serial number 14 H, 14-I and 85 B of the Table after the 30th day of June, 2017; ] Table S.No Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Standard rate (1) (2) (3) (4) 1 Any Chapter All goods 17 [except populated Printed Circuit Boards (PCBs) of 24 [***] 34 [ mobile phones or tablet computer ]] which are exempt from the whole of the duty of customs leviable thereon or in case of which Free or Nil rates of duty of customs are specified in column (4) under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason Nil 2 Any Chapter All pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article Nil 3 Any Chapter Goods specified against S. No. 351 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 Nil 4 Any Chapter Goods specified in item (B) against S. No. 386 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified in item (B) against S. No. 386 of the Table annexed to the said notification No.12/2012-Customs, dated the 17th March, 2012 Nil 5 Any Chapter Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012: Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013 Nil 6 Any Chapter Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March 2012 Nil 7 Any Chapter Goods specified against S. No. 439 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. No. 12/2012-Customs, dated the 17th March, 2012 Nil 8 Any Chapter Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any specified against S. No. 440 of the table annexed to the said notification No. 12/2012-Customs, the dated 17th March.2012 Nil 9 Any Chapter Goods specified against S. No 496 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 10 Any Chapter All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated the 1st October, 2010 [G.S.R.805(E) dated the 1st October,2010]: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated the 1st October, 2010 Nil 11 Any Chapter Aid and implements used by handicapped persons Nil 12 Any Chapter All goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) Nil 13 Any Chapter Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives Nil 14 Any Chapter All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a 4 [ solar power ] generation 7 [or solar energy production] project or facility Nil 14A 18 [***] 9 [14B Any Chapter Poly Vinyl Chloride (PVC) sheet and ribbon for use in manufacture of smart cards falling under sub-heading 8523 52; Provided that the exemption under this notification shall be subject to condition No. 15A annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil] 10 [14C Any Chapter Parts and raw materials required for use in the manufacture of wind-operated electricity generator: Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil] 11 [14D Any Chapter All goods 19 [except 25 [***] populated Printed Circuit Boards[PCBs]] required for use in the manufacture of the following, namely,-(i). All goods specified against S.Nos.1 to 68 of the TABLE to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/1998-Customs, dated the 2nd June, 1998 vide number G.S.R.290(E), dated the 2nd June, 1998 ;(ii). All goods specified against S.Nos. 1 to 38 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 24/2005-Customs dated the 1st March, 2005 vide number G.S.R.122(E), dated the 1st March, 2005 ;(iii). All goods specified against S.Nos. 1 to 32 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2005-Customs dated the 1st March, 2005 vide number G.S.R.123(E) dated 1st March, 2005: Provided that the exemptions under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012. Nil 14E 90 or any other Chapter All goods specified against S.No. 488A of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March,2012: Provided that the exemption under this S.No. shall be subject to the conditions, if any, specified in respect of such goods under S. No. 488A of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012. Nil 14F Any Chapter All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps: Provided that the exemption under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012. Nil] 26 [14G Any Chapter Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. Nil] 35 [14 H 3815 90 00 Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator : Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. Nil 14-I 3909 40 90 Resin for use in the manufacture of cast components of Wind Operated Electricity Generator : Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012. Nil ] 15 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair Nil 16 0401 Fresh milk and pasteurized milk Nil 17 0403, 0406 10 00 Curd, Lassi, butter milk and separated milk Nil 18 0511 Semen including frozen semen Nil 19 0602, 0603 Fresh plants, saplings and fresh flowers Nil 20 7, 8 Fresh vegetables and fruits Nil 21 0703 20 00, 0910 10 Garlic and ginger Nil 22 0713, 1001, 1006 Paddy, rice, wheat and pulses Nil 23 0801 Coconut in shell and separated kernel of coconut Nil 24 080119 10 Tender green coconut Nil 25 10 Coarse grains other than paddy, rice and wheat Nil 26 1101 00 00, 1102 00 00 Flour Atta, Maida, Besan and Suji Nil 27 1209 All seeds other than oil seeds Nil 28 1301 90 99 Lac Nil 29 1404 90 40 Betel leaves Nil 30 1507 to 1515 Edible grade vegetable oils and their edible grade fractions Nil 31 1701 13 10, 1701 14 10 Gur and Jaggeri Nil 32 1905 Bread (branded and unbranded) Nil 33 2106 90 99 Papad and Vadi Nil 34 28 [2201 90 90, 2202 99 90] Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container Nil 35 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake Nil 36 25 01 0010 Common salt (Processed or un-processed) Nil 37 26 Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash Nil 38 2613 10 00 All goods Nil. 39 2616 Gold concentrate Nil 40 26 Gold ores and concentrates for use in the manufacture of gold: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under S.No. 116 of the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 41 27 Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels Nil 42 27 1 [ (a) Compressed natural gas for use in transport sector (b) Electrical energy Nil Nil ] 43 27 Items covered under Public distribution system, (except kerosene) Nil 44 2707 Carbon black feed stock Nil 45 27 or 4402 Charcoal Nil 12 [45A 2710 Naphtha: Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2% ad valorem 20 [45AA 2902 41 00 o-xylene for use in manufacture of phthalic anhydride: Provided that the importer shall follow the procedure set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 . 2% ad valorem] 45B 2902 50 00 Styrene:Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2% ad valorem 45C 2903 15 00 Ethylene dichloride (EDC):Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 1996. 2% ad valorem 45D 2903 21 00 Vinyl chloride monomer (VCM): Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2% ad valorem] 46 30 Patent and proprietary medicines Nil 47 29 [3002 90, 3002 12, 3002 19] Human blood and blood plasma Nil 48 31 or any other Chapter Fertilizers and all inputs and raw materials for manufacture of fertilizers Nil 49 3101 Organic manure Nil 50 33 Kumkum, bindi alta and sindur Nil 51 3906 90 90 Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 52 3915 Plastic waste Nil 53 3926 40 11, 3926 40 19, 7018 10 00 All bangles except those made of precious metals Nil 54 4014 10, 3006 60 Condoms and contraceptives Nil 55 30 [4401 11, 4401 12] Firewood except casurina and eucalyptus timber Nil 56 4403 All goods Nil 57 4701 to 4706 All goods for manufacture of newsprint Nil 58 4707 Paper waste Nil 59 4707 90 00 Wastepaper and paper scrap Nil 60 4801 31 [All goods other than newsprint in strips or rolls of width between 28cm to 36 cm; or rectangular including square sheets with one side having dimension between 28 cm to 36 cm and other side 15 cm in the unfolded state] Nil 61 4810 Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines Nil 62 4901, 4902, 4903 or 1 [ 4904 ] Books, periodicals and journals including maps, charts and globes Nil 63 4911 Religious pictures not for use as calendars Nil 64 5001 00 00, 5002 Silk worm laying; cocoon and raw silk Nil 65 5004, 5005, 5006 Cotton and silk yarn in hank and cone Nil 66 5101 Raw wool Nil 67 32 [5502 10] 1 [ Acetate rayon tow required for the manufacture of cigarette filter rod: Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 ; ] Nil 68 5603 11 00 Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 69 54, 55, 5608 11 Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds Nil 70 61 (excluding 6117 90 00), 62 (excluding 6217 90) All goods Nil 71 63 National flag Nil 72 68 Earthen pot Nil 73 6815 Slate and slate pencils. Nil 74 6913 90 00 Idols made of clay Nil 75 6914 90 00 Clay lamps Nil 76 7001 00 10 Scrap glass or scrap glass bottles Nil 77 71 (except 7113) All goods other than Articles of jewellery Nil 78 7113 Articles of jewellery 1% ad valorem 13 [78A 7204 The following goods, namely:-(a) Melting scrap of iron or steel; (b) Stainless steel scrap, for the purpose of melting 2%] 79 72251100, 72261100 Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives Nil 14 [79A 7404 The following goods, namely:-(a) Copper scrap;(b) Brass scrap 2% 79B 7602 Aluminium scrap 2%] 5 [80 ***] 81 8201 Manually operated or animal driven agricultural implements, their spare parts, components and accessories Nil 82 84 Geothermal ground source heat pumps Nil 21 [82A 84, 85 or 90 Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Provided that the importer shall follow the procedure set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Nil] 22 [82B 84, 85 or 90 Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in assembly, testing, marking and packaging of semiconductor chips Provided that the importer shall follow the procedure set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Nil 83 15 [Deleted] 6 [83A 84 Goods specified against S. No. 394A of the Table annexed to the notification of the Government of India in the Ministry of Finance(Department of Revenue), No. 12/2012-Customs, dated the 17 th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17 th March, 2012 ; Provided further that nothing contained in this entry shall apply on goods imported on or after the 1 st day of January, 2015. Nil] 84 8443 99 Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 85 8471 70 or 8473 30 or 8523 The following goods, namely:- (a) microprocessor for computer, other than motherboards; (b) floppy disc drive; (c) hard disc drive; (d) CD-ROM Drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive: Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 23 [85A 8473 30 or 8517 70 Populated Printed Circuit Boards (PCBs) for use in manufacture of tablet computers 27 [***] Provided that the importer shall follow the procedure set out in the Customs ( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2% 36 [85 B 8517 70 Populated Printed Circuit Boards (PCBs) for use in the manufacture of mobile phones : Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 2% ] 86 85 or any other Chapter Goods specified against S. No. 429 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 87 8517 12 All goods Nil 88 8523 Information technology software, other than that on floppy disc or cartridge tape Nil 89 8542 Electronic integrated circuits Nil 90 8541 40 20 Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps: Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 1 [ 91 8802 (except 8802 60 00) Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012. Nil ] 92 8908 00 00 All goods Nil 93 90 or any other Chapter Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil 94 90 or any other Chapter Goods specified at S. Nos. 475, 476 and 477 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. Nos. 475, 476 and 477 respectively of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012. Nil 16 [95 9018 32 30, 9018 50 20, 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 90 10 or 9022 90 30 Goods required for medical, surgical, dental or veterinary use Nil 1 [ 96 8901 All goods Nil ] 97 8905 10 00 All goods Nil 98 9101, 9102 All goods Nil 99 9801 Goods specified against S. No. 508 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 508 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil 100 9801 Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996] Nil 101 9801 Goods specified against S. No. 515 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012. Nil 102 9803 00 00 All goods Nil 2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods. [F. No. 334/1/2012-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India -------------------------------------------- Notes:- 1. Corrected vide Corrigendum No. [F. No. 334/1/2012- TRU], dated 19-03-2012 (i) in S. No. 42, in column (3) and column (4), for (3) (4) Compressed natural gas for use in transport sector Nil (ii) in S. No. 62, in column (2), for 4905 read 4904 ; (iii) in S. No. 67, in column (3), before it was read as:- for Acetate rayon tow required for the manufacture of cigarette filter rod (iv) in S. No. 80, in column (2), for 7404 00 29 , read 7404 ; (v) in S. No. 91 before it was read as:- for 91 8802 (except 8802 60 00) Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17 th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17 th March, 2012 (vi) in S. No. 96 before it was read as:- for 96 8901 All goods 2. Substituted vide Notification No. 29/2012 - Customs, dated 30/04/2012, before it was read as;- 1st day of May, 2012 3. Substituted vide Notification No. 32/2012 - Customs, Dated 08/05/2012 , before it was read as:- (i) the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and (ii) his value added tax registration number in that State. 4. Substituted vide Notification No. 32/2012 - Customs, Dated 08/05/2012 , before it was read as:- solar thermal power . 5. Omitted vide Notification No. 26/ 2013-Customs dated the 8/05/2013 , before it was read as: 80 1 [ 7404 ] Brass scrap Nil 6. Inserted vide Notification No. 06/2014-Customs New Delhi, the 17th February, 2014. 7. Inserted vide Notification No.21/2014-Customs, dated 11th July, 2014 8. Inserted vide Notification No.21/2014-Customs, dated 11th July, 2014 9. Inserted vide Notification No.21/2014-Customs, dated 11th July, 2014 10. Inserted vide Notification No.21/2014-Customs, dated 11th July, 2014 11. Inserted vide Not. 11/2015 - Dated 1-3-2015 12. Inserted vide Not. 11/2015 - Dated 1-3-2015 13. Inserted vide Not. 11/2015 - Dated 1-3-2015 14. Inserted vide Not. 11/2015 - Dated 1-3-2015 15. Deleted vide Not. 11/2015 - Dated 1-3-2015 before it was read as, 83 84 Goods specified against S. No. 394 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012: Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012 Nil 16. Substituted vide Not.5/2016 - Dated 19-1-2016 , before it was read as, 16 [95 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical dental or veterinary use Nil 17. Inserted vide Not. 16/2016 - Dated 1-3-2016. 18. Omitted vide Not. 16/2016 - Dated 1-3-2016. before it was read as, 8 [14A Any Chapter Inputs or components for use in the manufacture of personal computers (laptop or desktop) including tablet computers falling under heading 8471; Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012. Nil] 19. Substituted vide Not. 16/2016 - Dated 1-3-2016. before it was read as, [except populated Printed Circuit Boards (PCBs], 20. Inserted vide Not. 16/2016 - Dated 1-3-2016. 21. Inserted vide Not. 16/2016 - Dated 1-3-2016. 22. Inserted vide Not. 16/2016 - Dated 1-3-2016. 23. Inserted vide Not. 16/2016 - Dated 1-3-2016. 24. Omitted vide Not. 31/2016 - Dated 5-5-2016, before it was read as, mobile phones and 25. Omitted vide Not. 31/2016 - Dated 5-5-2016, before it was read as, charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and 26. Inserted vide Not. 31/2016 - Dated 5-5-2016, 27. Omitted vide Not. 31/2016 - Dated 5-5-2016, before it was read as, and mobile handsets including cellular phones 28. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 2201 90 90, 2202 90 90 29. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 3002 90 10, 3002 10 30. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 4401 10 31. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, All goods 32. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 5502 00 10 33. Inserted vide Not. 4/2017 - Dated 2-2-2017 34. Substituted vide Not. 4/2017 - Dated 2-2-2017 before it was read as, tablet computer 35. Inserted vide Not. 4/2017 - Dated 2-2-2017 36. Inserted vide Not. 4/2017 - Dated 2-2-2017