CBIC amended various customs notifications to extend the validity of exemptions till September 30, 2024.
The CBIC vide Notification No. 07/2024-Customs dated January 29, 2024, is amending various customs notifications to extend the validity of exemptions set to expire on March 31, 2024, until September 30, 2024. This amendment, authorized by section 25(1) of the Customs Act, 1962 namely:-
Table
| S. No. | Notification number | Amendments | Notification Description |
| (1) | (2) | (3) | (4) |
| 1. | Notification No. 16-Cus, dated the 23rd January, 1965, published vide number G.S.R. 126 (E), dated the 23rd January, 1965 | In the said notification, in the third proviso, for the words and numbers “ |
This notification relates to Baggage (Transit to Customs Stations) Regulations, 1967 |
| 2. | Notification No. 80-Cus, dated the 29th August, 1970, published vide number G.S.R. 1246 (E), dated the 29th August, 1970 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to articles and component parts as replacement of defective articles imported earlier as private personal properties. |
| 3. | Notification No. 46/74-Cus, dated the 25th May, 1974, published vide number G.S.R. 503 (E), dated the 25th May,1974 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to Pedagogic materials imported by educational institutions, etc. |
| 4. | Notification No. 248-Cus, dated the 2nd August, 1976, published vide number G.S.R. 617(E), dated the 2nd August, 1976 | In the said notification, in the second paragraph, for the words and numbers “ |
This notification exempts specified goods imported by post on approval or return basis |
| 5. | Notification No. 207/89-Customs, dated the 17th July, 1989, published vide number G.S.R. 702(E), dated the 17th July, 1989 | In the said notification, in the second proviso, for the words and numbers “ |
Exemption to Foodstuffs and provisions by foreign nationals. |
| 6. | Notification No. 134/94-Customs, dated the 22nd June, 1994, published vide number G.S.R. 525(E), dated the 22nd June, 1994 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to goods imported for carrying out repairs etc. |
| 7. | Notification No. 147/94-Customs, dated the 13th July, 1994,published vide number G.S.R. 576(E), dated the 13th July, 1994 | In the said notification, In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to firearms and ammunitions when imported as personal baggage or gift by “renowned shot” |
| 8. | Notification No. 148/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 577(E), dated the 13th July, 1994 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to specified goods imported by Charitable Organisations, Red Cross Society and Cooperative for American Relief Everywhere (CARE). |
| 9. | Notification No. 151/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 580(E), dated the 13th July, 1994 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to aircraft equipments, engine and spare parts, specified catering and ground equipment, fuel in tanks of aircrafts and lubricating oils by Indian Air Lines, Indian Air Force and United Arab Airlines. |
| 10. | Notification No. 152/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 581(E), dated the 13th July, 1994 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to imports for handicapped persons, charitable or Social Welfare purposes and research or educational programmes. |
| 11. | Notification No. 153/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 582(E), dated the 13th July, 1994 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to goods of foreign origin for repairs and return, Theatrical equipment, Pontoons, Photographic, filming, sound-recording and Radio equipments, raw films, video tapes and sound recording tapes , Mountaineering equipments, Tags and labels or printed polythene bags for use on articles for export. |
| 12. | Notification No. 39/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 291(E), dated the 23rd July, 1996 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes. |
| 13. | Notification No. 50/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 302(E), dated the 23rd July, 1996 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to specified equipments, instruments, raw materials, components, pilot plant and computer software when imported for R & D projects. |
| 14. | Notification No. 51/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 303(E), dated the 23rd July, 1996 | In the said notification, in the fourth paragraph, for the words and numbers “ |
Exemption to research equipments imported by public funded research institutions or a university of an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, non commercial institutions etc. |
| 15. | Notification No. 25/98-Customs, dated the 2rd June, 1998, published vide number G.S.R. 290(E), dated the 2nd June, 1998 | In the said notification, in the second paragraph, for the words and numbers “ |
Effective rate of duty on specified goods of Chapters 70, 84, 85 or 90. |
| 16. | Notification No. 25/99-Customs, dated the 28th February, 1998, published vide number G.S.R. 161(E), dated the 28th February, 1998 | In the said notification, in the opening paragraph, in second proviso for the words and numbers “ |
Nil duty or 5% duty on specified goods when imported into India for use in the manufacture of the finished goods |
| 17. | Notification No. 97/99-Customs, dated the 21stJuly, 1999, published vide number G.S.R. 727(E), dated the 21st July,1999 | In the said notification, in the second paragraph, for the words and numbers “ |
This notification exempts gold bar by an authorised bank |
| 18. | Notification No. 25/2002-Customs, dated the 1st March, 2002, published vide number G.S.R. 122(E), dated the 1st March, 2002, | In the said notification, in the opening paragraph, in second proviso for the words and numbers “ |
Seeks to exempt duty on capital goods used by the IT/ Electronics industry, subject to actual user condition |
| 19. | Notification No. 113/2003-Customs, dated the 22ndJuly, 2003, published vide number G.S.R. 572(E), dated the 22nd July, 2003 | In the said notification, in the third paragraph, for the words and numbers “ |
Castor oil cake – Manufactured from indigenous castor oil seeds and plant and machinery in SEZ |
| 20. | Notification No. 30/2004-Customs, dated the 28th January, 2004, published vide number G.S.R. 81(E), dated the 28th January, 2004 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to second-hand computers and computer peripherals received as donations by specified Agencies. |
| 21. | Notification No. 45/2005-Customs, dated the 16th May, 2005, published vide number G.S.R. 318(E), dated the 16th May, 2005 | In the said notification, in the second proviso, for the words and numbers “ |
Exemption to all goods produced or manufactured in a Special Economic Zone and brought to any other place in India in accordance with the provisions of the Foreign Trade Policy 2004-2009 |
| 22. | Notification No. 81/2005-Customs, dated the 8th September, 2005, published vide number G.S.R. 569(E), dated the 8th September, 2005 | In the said notification, in the second paragraph, for the words and numbers “ |
Exemption to specified goods required for initial setting up of a project for generation of power using non-conventional materials |
| 23. | Notification No. 102/2007-Customs, dated the 14th September, 2007, published vide number G.S.R. 598(E), dated the 14th September, 2007 | In the said notification, in the fourth paragraph, for the words and numbers “ |
Exemption granted to Additional Customs duty on imported goods |
| 24. | Notification No. 26/2011-Customs, dated the 1st March, 2011, published vide number G.S.R. 152(E), dated the 1stMarch, 2011 | In the said notification, in the second paragraph, for the words and numbers “ |
Exempts work of art imported for exhibition in a public museum or national institution |
| 25. | Notification No. 23/2016-Customs, dated the 1st March, 2016, published vide number G.S.R. 217(E), dated the 1st March, 2016 | In the said notification, in the second paragraph, for the words and numbers “ |
Parts of aircrafts – imported under the Standard Exchange Scheme. |
| 26. | Notification No. 05/2017-Customs, dated the 2nd February, 2017, published vide number G.S.R. 89(E), dated the 2nd February, 2017 | In the said notification, in the second paragraph, for the words and numbers “ |
Exempts all items of machinery, including, instruments, apparatus and appliances, transmission equipment and auxiliary equipment |
| 27. | Notification No. 16/2017-Customs, dated the 20th April, 2017, published vide number G.S.R. 394(E), dated the 20th April, 2017 | In the said notification, in the second paragraph, for the words and numbers “ |
Exempt goods falling under chapter 30 of first schedule of Customs tariff Act 1975, for supply under Patient Assistance Programme run by specified pharmaceutical companies |
| 28. | Notification No. 29/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 764(E), dated the 30th June, 2017 | In the said notification, in the third paragraph, for the words and numbers “ |
Exemption to Specimen, models, wall pictures and Diagrams for instructional purposes. |
| 29. | Notification No. 30/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 765(E), dated the 30th June, 2017 | In the said notification, in the third paragraph, for the words and numbers “ |
Exemption to motion pictures, music, gaming software |
| 30. | Notification No. 32/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 767(E), dated the 30th June, 2017 | In the said notification, in the third paragraph, for the words and numbers “ |
Exemption to works of Art and books, being antiques of an age exceeding one hundred years |
| 31. | Notification No. 37/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 772(E), dated the 30th June, 2017 | In the said notification, in the fourth paragraph, for the words and numbers “ |
Exemption to imports relating to Defence and internal security forces |
| 32. | Notification No. 49/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 784(E), dated the 30th June, 2017 | In the said notification, in the fourth paragraph, for the words and numbers “ |
Seeks to exempt SAD on goods in Fourth schedule to central excise act |
| 33. | Notification No. 52/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 787(E), dated the 30th June, 2017 | In the said notification, in the third paragraph, for the words and numbers “ |
Seeks to prescribe effective rate of duty on goods specified in the notification |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010002/ENG/Notifications