02/2023-Customs : Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017, so as to revise/provide exemption(s) on the specified goods.

[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. 02/2023-Customs New Delhi, the 1st February, 2023 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 30thJune, 2017, namely:- In the said notification, - I. in the Table, - (1) against S. No. 16, 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, 2023.”; (2) after S. No. 26A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “26B. 0802 99 00 Pecan nuts 30% - -”; (3) after S. No. 54 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed 15% - 9”; (4) after S. No. 81 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “81A. 1520 00 00 Crude glycerin for use in 2.5% - 9”; manufacture of Epichlorohydrin (5) after S. No. 100 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “100A. 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed 15% - 9”; (6) after S. No. 104A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “104B. 2207 20 00 Denatured ethyl alcohol for use in manufacture of industrial chemicals Nil - 9 104C. 2301 20 Fish meal for use in manufacture of aquatic feed 5% - 9 104D. 2301 20 Krill meal for use in manufacture of aquatic feed 5% - 9 104E. 2309 90 90 Mineral and Vitamin Premixes for use in manufacture of aquatic feed 5% - 9”; (7) after S. No. 132 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “132A. 2529 22 00 Acid grade fluorspar containing by weight more than 97% of calcium fluoride 2.5% - -”; (8) against S. No. 141, in column (4), for the entry, the entry “2.5%” shall be substituted; (9) S. No. 141C and the entries relating thereto shall be omitted; (10) against S. No. 166, 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, 2025.”; (11) against S. No. 167, 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, 2025.”; (12) against S. No. 168, 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, 2025.”; (13) against S. No. 237, 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, 2024.”; (14) after S. No. 280 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “280A. 4011 30 00 All goods other than goods covered under S. Nos. 279 and 280 2.5% - -”; (15) against S. No. 325, 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, 2023.”; (16) against S. No. 340, 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, 2024.”; (17) against S. No. 341, 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, 2025.”; (18) against S. No. 341A, 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, 2025.”; (19) after S. No. 345A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “345B. 7102, 7104 Seeds for use in manufacturing of rough lab-grown diamonds: Provided that nothing contained in this entry shall have effect after 1st February, 2025 NIL - 9”; (20) against S. No. 354, in column (4), for the entry “11.85%”, the entry “10%” shall be substituted; (21) against S. No. 355, in column (4), for the entry “6.1%”, the entry “10%” shall be substituted; (22) against S. No. 356, in column (4), for the entry “12.5%”, at both the places, the entry, “10%” shall be substituted; (23) against S. No. 357, in column (4), for the entry “7.5%”, the entry “10%” shall be substituted; (24) against S. No. 357A, in column (4), for the entry “12.5%”, the entry “10%” shall be substituted; (25) against S. No. 357B, in column (4), for the entry “7.5%”, the entry “10%” shall be substituted; (26) against S. No. 364B, in column (2), for the entries “7107 00 00, 7109 00 00, 7111 00 00, 7112, 7118”, the entries “7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 711041 00, 7110 49 00,7111 00 00, 7112, 7118” shall be substituted; (27) against S. No. 368, in column (3), for the figure, “2023”, the figure, “2024” shall be substituted; (28) against S. No. 374, in column (3), the following proviso shall be inserted at the end, namely: - “Provided that nothing contained in this entry shall have effect after 31st March, 2024”; (29) against S. No. 375, in column (3), the following proviso shall be inserted at the end, namely: - “Provided that nothing contained in this entry shall have effect after 31st March, 2024”; (30) against S. No. 405 , in column (3), for the figure,“2023”, the figure, “2025” shall be substituted ; (31) against S. No. 406, in column (3), for the figure, “2023”, the figure, “2025” shall be substituted ; (32) after S. No. 489A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “489AA. 8516 80 00 Heat Coil for use in the manufacture of Electric Kitchen Chimneys falling under tariff item 8414 60 00 15% -