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: -
(2) after S. No. 32AC and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(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: -
(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: -
(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: -
(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: -
(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: -
(13) for S. No. 150 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(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: -
(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 31 st 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: -
(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: -
(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:
(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:
(44) after S. No. 380 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(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 :-
(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
(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: -
(ii) Parts, for manufacture of goods at item (i) above
(55) against S. No. 428, in column (3), the following proviso shall be inserted at the end, namely:-
(56) against S. No. 429, in column (3), the following proviso shall be inserted at the end, namely:-
(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:-
(69) against S. No. 550, in column (3), the following proviso shall be inserted at the end, namely:-
(70) for S. No. 559 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(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 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 :-
(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:-
(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:-
(78) against S. No. 607A, in column (3), the following proviso shall be inserted at the end, namely:-
(79) against S. No. 611, in column (3), the following proviso shall be inserted at the end, namely:-
(80) against S. No. 612, in column (3), the following proviso shall be inserted at the end, namely:-
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 : -
(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: -
(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)
(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)
List 40 (See S. No. 257C of the Table)
List 41 (See S. No. 426A of the Table)
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.