This Notification has been superseded vide Notification No. 12/2012-Cus Dated 17/03/2012

Notification No. 21/2002-Cus Dated 01-03-2002

Effective rate of duty on specific goods falling within chapter 1 to 98-  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 notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1st March, 2001[ G.S.R. 116(E) dated the 1st March, 2001], 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 or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading 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,- 

(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;

98[(b) the goods specified against serial No. 252A of the said Table before 7th day of July, 2009 and after 116[31st day of March, 2011] Old[6th day of July, 2010];]

Old[ (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table:]

Provided that nothing contained in this notification shall apply to -
37Omitted [(a) the goods specified against serial No. 75A of the said Table on or after the 1st day of April, 2005; ]
(b) the goods specified against serial No. 252A of the said Table on or after the the 37[1st day of May, 2009] Old[ 1st day of May, 2007 ] ;
37Omitted [ (c) the goods specified against serial No. 75 of the said Table on or after the 2nd day of July, 2005; ]
1Omitted [(d) the goods specified against serial No. 170A of the said Table on or after the 4th day of September, 2005.]

(e) the goods specified against serial No. 77A of the said Table on or after the 1st  day of  October, 2010.

10[(f) the goods specified against serial No.11A. of the said Table on or after the 134[1st day of April, 2012] old119[1st day of April, 2011] Old96[1st day of April, 2010]] 50Old[1st day of April, 2009]  41old[1st day of April, 2008]  Old25[1st day of August, 2007] old[1st day of April, 2007]]

14[(g) the goods specified against serial No.38A. of the said Table on or after the 1st October, 2006.]

101[(ga) the goods specified against S. No. 38B on or after the 105[1st day of January, 2011] Old[“the 1st day of April 2010]]

Old97[(ga) the goods specified against serial No. 38B and 38C of the said Table on or after the 2nd day of August, 2009.]

Omitted42[Omitted93[ 86[(ha) the goods specified against serial No.74B of the said Table on or after the 1st day of April, 2009.]] 120[(haa) the goods specified against S.No. 38CC of the said Table on or after the 1st day of January 2011] 15Old[(h) the goods specified against serial No.18A of the said Table on or after the 26[1st day of March, 2007] old[1st January, 2007]]]

16[(i) the goods specified against serial No.74A of the said Table on or after 38[the 1st day of October, 2007] Old[the 1st day of April, 2007]]

28[19(i) the goods specified against serial Nos.34 and 434 of the said Table on or after the 23 [1st of January, 2007] old [1st day of November, 2006].]

36[ia) the goods specified against serial No.22A of the said Table on or after the 1st January, 2008] 

omitted [43[(iab) the goods specified against serial No.18AA of the said Table on or after the 1st day of January, 2008.]]

46[(iac) the goods specified against serial No.3A of the said Table on or after the 1st day of January, 2008.]

59[(iad) the goods specified against serial No.22AA. of the said Table on or after the 1st day of April, 2009.]

67[(iae) the goods specified against serial No.22AB of the said Table on or after the 1st day of April, 2009.]

 72[(iaf) the goods specified against serial No. 446 of the said Table on or before the 30th day of April, 2008.] 

104[(iag) the goods specified against S.No. 22AC of the said Table on or after the 129[1st day of October, 2011] Old[1st day of October, 2010]]

114[(iag) the goods specified against serial No. 345A of the said Table on or after the 1st day of April, 2013.]

132[(iai) the goods specified against serial number 491B of the said Table on or before the 31st day of March, 2011.]

133[(iaj) the goods specified against S.Nos. 37C, 37D, 37E of the said Table on or after the 1st day of April, 2011.]

[(j) Omitted]

125[(k) the goods specified against serial No. 164A of the said Table on or after the 31st day of March, 2011]

140[(l) the goods specified against S.Nos. 37F, 37G, 37H of the said Table on or after the 1st day of July, 2011.]

145[(m) the goods specified against S.Nos. 37I, 37J, 37K of the said Table on or after the 152[1st day of December, 2011] Old[1st day of September, 2011]]

157[(n) the goods specified against serial number 491C of the said Table on or before the 16th day of January, 2013.]


Explanation.- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified.    

Table

S. No.

Chapter or Heading or sub - heading

Description of goods

Standard rate

Additional duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

2.

1

Grand parent poultry stock and Donkey stallions

25%

-

-

136[2A.

155[030616 or 030617]

Old[0306 13]

Live SPF L. Vannamei broodstock

10%

-

-]

117[3.

0402 10 or 0402 21 00

Goods upto an aggregate of 151[fifty thousand metric tonnes] Old[thirty thousand metric tonnes] of total imports of such goods in a financial year.

Nil

-

1]

Old[3.

2[0402 10 or 0402 21 00]

old[ 0402.10 or 0402.21]

47[Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.

Explanation.- For the purposes of this exemption, quantity of goods imported under S.No. 3A shall be included for calculating the total quantity of imports during the financial year 2007-08]

Old[Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.]

71[5%]

old[15%]

-

1]

46[3A

0402 21 00

All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods

5%

-

1]

69[3AA

0405

71[Butter, ghee and butter oil]

old[Butter and ghee]

30%

-

- ]

118[3AB

0405

White Butter, Butter oil, Anhydrous Milk Fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year.

Nil

-

1.]

4.

2[ 0406 90 00]

old[ 0406.90]

All goods

30%

-

-

5.

5

Pancreas

5%

-

-

2[6.

0511.91 or 0511 99

 

Artemia cyst, including wet artemia cyst

5%

-

-]

old[ 6.

Artemia cyst

15%

-

- ]

7.

5 or any other Chapter

The following goods, namely:-

(1) Frozen semen;
(2) Frozen semen equipment, namely:-

    (a) flasks, refrigerators, vessels, jars or dewars, and their accessories;
    (b) Plastic insemination sheath and insemination guns; and
    (c) Weaton Ampoules and straws for freezing semen

5%

-
old[- Nil ]

-

8.

6, 7, 8, 9 or 12

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses

5%

-
old[- Nil ]

2

9.

06.01 or 06.02

All goods

5%

-

-

10.

2 [0703 10 10]

 

old[ 0703.10]

Onions

130[Nil] Old[5%]

-

-

131[10A

070310 20

Shallots

Nil

-

-]

11.

07.13

Pulses

10%

-

-

10[11A

0713

 13[Pluses] Old[Pulses, when imported through customs ports having capacity to handle bulk imports]

Nil

-

-]

12.

8

Cashew nuts in shell

Nil

-
old[- Nil ]

-

1 Omitted[13.

8, 12, 13 15 , 16, 17, 18, 19, 20 or 21

All goods (excluding alcoholic preparations falling under sub-heading 2106.90)

25%

-

3]

14.

2 [0802 12 00]        OLD [0802.12]

All goods

135[`] Old[Rs.] 65/- per kg.

-

-

136[14A.

0802 50 00

All goods

10%

-

-]

15.

155[08026100, 08026200, 08027000 or 08029000]

Old[29[0802 60 00 or 0802 90]]

 

Old[0802.90]

All goods other than Areca nuts

30%

-

-

153[15A.

08041020 08041030

All Goods

20%

-

-

16.

 2[0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00]

 

old[ 0805.10, 0805.50 0806.10 or 0808.20]

All goods

30%

-

-

136[16A.

 0806 20 10

Sun dried dark seedless raisin

30%

-

-]

17.

2 [0810 60 00 or 0810 90]

 

old[ 0810.60 or 0810.90]

29[All goods, other than black, white or red currants and gooseberries]

 

Old[All goods]

15%

-

-

114[17A.] 0904 11 10 Long pepper (Piper longum) 30% - -

18.

10.01

All goods other than Meslin

50%

-

-

43[18AA

155[10011900 or 10019910]

Old[1001 10 90 or 1001 90 20]

Wheat

Nil

-

-]

Omitted42[15[18A

1001 10 90 or 1001 90 20

Wheat

20 Nil

OLD [5%]

-

-]]

19.

10.01

Meslin

Nil

-

-

20.

155[10051000,1017, 100821 or 100829]

Old[2[1005 10 00, 1007 or 1008 20 ]]

 

old[ 1005.10 10.07 or 1008.20]

All goods

50%

-

-

21.

2[1005 90 00]

 

old[1005.90]

Goods upto an aggregate of-
a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002
b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003
c) Five lakh metric tones of total imports of such goods in a financial year

70 [Nil]

 

old[15%]

-

1

22

2 [1005 90 00]

 

old[1005.90]

All goods other than those specified against S. No. 21 above

50%

-

-

 36[22A

1005 90 00

All goods

Nil

-

-]

 59[22AA

1101 00 00

Wheat flour

Nil

-

-] 

 67[22AB

1006 30

All goods

Nil

-

-]

104[22AC] 1006 30 All goods Nil -

23.

2 [1107 10 00]

 

old[1107.10]

All goods

30%

-

-

74[23A.

1207 91 00

All goods

90[20%]

Old[40%]

-

-]

24.

12.09

All goods (other than those falling under sub-headings 1209.91 and 1209.99)

15%

-

-

25.

1209.91 or 1209.99

All goods

5%

-

-

26.

2[1211 30 00, 1211 40 00 or 1211 90]

 

old[1211.30 1211.40 or 1211.90]

29[All goods (other than liquorice roots)]

 

Old[All goods]

15%

-

-

114[26A] 1301 90 13  Asafoetida 20% - -

27.

2[1301 90 49]

 

old[ 1301.90 ]

Oleopine resin

5%

old[10% ]

-

-

28.

2[1302 19 or 1302 20 00]

 

old[1302.19 or 1302.20 old[

29[All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)]

 

Old[All goods]

15%

-

-

136[28A.

1401 10 00 Bamboo for use in the manufacture of agarbatti

10%

-

-]

29.

15

Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10


old[ Edible oils falling under headings 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15]

85%

-

-

70 [29A.

1507 10 00

All goods

95[Nil]

Old85[20%]

 

[Nil]

-

- ]

Old[  53[29A.

1507 10 00 or 1507 90 10

All goods

54[45]

Old[40%]

-

-]]

69[29B.

1507 90 10

All goods

7.5%

-

- ]

55[30.

15

I. The following goods, other than of edible grade, namely:-

(A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

10%

--

5

(B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

12.5%

--

5

(C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol

20%

--

5

(D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515

65%

--

--

II. The following goods, of edible grade namely,-

(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

 70[Nil]

Old68[20%]

Old[45%]

--

5

(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

 70[Nil]

Old68[20%]

Old[45%]

--

5

(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form

Explanation.-For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure

 70[Nil]

Old68[20%]

Old[45%]

--

-]

Old[30.

15

(A) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids, and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

 

(B) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, for the manufacture of soaps, industrial fatty acids, and fatty alcohol

 

 

(C) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515

12.5%

 

 

 

 

 

 

 

20%

 

 

 

 

 

 

65%

 

-

 

 

 

 

 

 

 

-

 

 

 

 

 

 

-

5

 

 

 

 

 

 

 

5

 

 

 

 

 

 

-]

(S.No.30 has been substituted vide CUS NTF NO. 20/2004 DATE 16/1/2004, 26/2004 DATE 22/1/2004 )

31.

15

Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)

85%

-

-

32.

15

Vegetable oils of edible grade, in loose or bulk form “(other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining

Explanation.-The expression “Vegetable oil” means-

(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.

75%

-

4 and 5

33.

15.05

All goods

15%

-

-

69[[33A

1508, 1509, 1510, 1512, 1513, 1514, or 1515

All goods, crude and edible grade

Nil

-

-

33B.

1508, 1509, 1510, 1512, 1513, 1514  or 1515

All goods, refined and edible grade

7.5%

-

- ]

34.

1511

The following goods, namely:-

(A) Crude palm oil of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;

 

45[50%

old[

34[60%]

Old[1870%]
old[ 80%]]

 

 

 

-

 

 

 

5

(B) Crude palmolein, of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;

45[50%

old[

34[60%]

Old[1870%]
old[ 80%]]

-

5

(C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form

45[50%

old[

34[60%]

Old[1870%]
old[ 80%]]

-

-

 

Explanation. - For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure.

(Sl.No.34 has been substituted vide CUS NTF NO. 120/2003 DATE 01/08/2003, 07/2005 DATE 04/02/2005, 09/2005 DATE 15/02/2005)

35.

1512.11

Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year

50%

-

1

36.

1512.11

All goods other than those specified against S.No. 35 above

75%

-

-

35[36A .

1512 11 10

All goods

70 [Nil]

Old 68[20%]

Old37[50%]

old[ 65%]]

-

-

36B

1512 19 10

All goods

70 [7.5%]

Old68[27.5%]

Old37[60%] Old[75%]

-

-]

37.

1514.19 or 1514.99

(In this col.2 bold figure has been substituted vide Cus Ntf No.115/2002 Date 17/10/2002)

Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year

45%

-

1

 

 

 

 

 

 

 

 

 

67[37A.

1514 11 or 1514 91

All goods, edible grade

70 [Nil]

Old[20%]

-

-]

67[37B.

1514 19 or 15 14 99

All goods, edible grade

70 [7.5%]

[27.5%]

-

-]

133[37C.

1701

Raw Sugar

Nil

-

5D

37D. 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5E
37E. 1701 Raw sugar if imported by a bulk consumer Nil - 5F]
140[37F 1701 Raw Sugar Nil - 5G
37G. 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5H
37H.] 1701 Raw sugar if imported by a bulk consumer Nil - 5I
145[37I 1701 Raw Sugar Nil - 5J
37J 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5K
37K ] 1701 Raw sugar if imported by a bulk consumer Nil - 5L

38.

17.01

All goods

60%

-

-

14[38A

1701 91 00 or 1701 99 90

White sugar

Nil

-

-]

97[38B. 1701 Raw sugar Nil - 5A
102[38BB]

1701 91 00 or 1701 99 90

111[Refined or white sugar, imported upto and inclusive of 31st December, 2010] Old106[Refined or white sugar, imported upto and inclusive of 31st March, 2010.]

Old[Refined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during 105[the period upto and inclusive of 31st March, 2010]] Old[the period upto and inclusive of 30th November 2009]:

 

Explanation.- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17th April, 2009 upto 30th July, 2009 shall be included.

Nil - 5B
Omitted103[38C] 17019100 or 17019990 Refined or white sugar Nil - 5B
120[38CC 1701 Raw sugar if imported by a bulk consumer Nil - 5C

39.

1702.11 or 1702.19

All goods

25%

-

-

136[39A.

1702

Lactose for use in the manufacture of homeopathic medicine

10%

-

5]

40.

17.03

All goods

10%

Old [15%]

-

-

41.

2 [1704 10 00]

 

old[1704.10 ]

All goods

30%

-

-

8[41A.

1806 90

Food preparations, for infant use and put up for retail sale, of–
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.

17.5%

-

-]

1Omitted [42.

1806.90

Food preparations, meant for infant use and put up for retail sale, of -

(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or

(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis

15%

-

-]

43.

1901.10

Preparations for infant use, put up for retail sale

30%

-

-

44.

2[1905 31 00 or 1905 32]

 

old[1905.31 or 1905.32]

All goods

30%

-

-

45.

2[2004 10 00]

 

old[2004.10]

All goods

30%

-

-

136[45A.

155[20089300,20098100, 20099000,220290]

Old[2008 99, 2009 80, 2009 90 00, 2202 90]

Cranberry products

10%

-

-]

46.

2[2009 11 00, 2009 12 00 or 2009 19 00 ]

 

old[2009.11, 2009.12 or 2009.19]

Orange juice

30%

-

-

47.

2106.90

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 volume, determined at a temperature of 20 degrees centigrade)

30%

-

-

48.

22

Wine, for use as sacramental wine

30%

Nil

6

49.

2207.10

All goods

-

Nil

-

50.

2[2207 20 00]

 

old[ 2207.20]

All goods

37[7.5%] Old[[10%]

Old[15%]]

-

-

51.

22.08

Angostura bitters

5%

Old[Nil]

-

52.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 1

2[10% ]

old[15%]

-

-

53.

2301.20

All goods

5%

-

-

30[53A.

2302 40 00

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice

15%

-

-]

136[53B.

2306

De-oiled rice bran oil cake

Nil

-

-

53C.]

2301 20,

2309 90 32,

2309 90 39

Fin fish feed

Nil

-

-

54.

29[2304, 2305 or 2306]

 

Old[2302.20, 23.04, 23.05 or 23.06]

All goods

15%

-

-

55.

23.04

Dietary Soya Fibre

15%

-

-

56.

2309.90

Prawn feed, shrimp larvae feed and fish feed in pellet form

Explanation.- For the removal of doubt, “prawn feed” shall mean goods-

(i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and

(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

1Omitted[57.

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-]

57A.

2529 22 00

Acid grade fluorspar

5%

-

-

3 Omitted [58.

 25

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

    (1) Andalusite falling under tariff item 2508 50 10;
    (2) Fused mulite falling under tariff item 2508 60 00;

    (3)78[Micronised Progesterone or Injection Progesterone.] 

    Old[Dead burnt magnesite (DBM) falling under heading 2519, having-]
    (a) magnesium oxide content not less than 92% by weight,
    (b)silica content less than 4% by weight, and
    (c) bulk density not less than 3.20 gm/cc;
    (4) Fused magnesia falling under sub-heading 2519 90; and
    (5) Sea water magnesia falling under heading 2519;

15%

-

5 ]

59.

(OMITTED has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

60.

2[2503 00

 

old[25.03]

Crude or unrefined sulphur

135[2.5%] Old[63[2%]

Old[5%]]

-

-

31[60A

2523 29

All goods

Nil

88[-]

44Old[Nil]

Old[-]

-]

61.

[Omitted vide Notification No.66/2004-Cus dt 9-7-2004]

62.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

63.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

1 Omitted [64.

26

Gold concentrate imported by a gold refinery for refining into gold.

-

Nil

-]

65.

2 [262011 00, 262019 00]

All goods

91[5%]

Old[7.5%]

-

-

66.

2620.30

All goods 

 

old[- All goods (excluding copper mill scale) ]

91[5%]

Old[7.5%]

-

-

149Omitted[138[66A.] 2701 Coal having Swelling Index or Crucible Swelling Number of 1 and above and mean reflectance of above 0.60, for use in the ma nufacture of iron or steel using Corex, Finex or PCI technology Nil - 5;

67.

Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)

68.

27.01

135[Coking coal

 

Explanation.- For the purposes of this exemption, "Coking coal" means coal having mean reflectance of more than 150[0.60 and Swelling Index or Crucible Swelling Number of more than 1] Old[0.85 and Swelling Index or Crucible Swelling Number of more than 2]]

Old[Coking coal of ash content below 12%]

Nil

 

old[5%]

-

-

137Omitted[68A.

2701

Coking coal of ash content of 12% or more

37[Nil] Old[ 5%

Old [15%] ]

-

-]

(S.No.68 has been substituted vide CUS NTF NO. 44/2004 DATE 28/02/2004)

69.

[Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)]

3[70.

2701 11 00, 2701 12 00, 2701 19

All goods other than coking coal

5%

-

-

71.

2704 00

Metallurgical coke

71[Nil]

Old[5%]

old[10%]

-

-

[S.No.71 has been amended vide Notification No. 04/2003 DATE 03/01/2003, 26/2003 DATE 01/03/2003, 38/2004 DATE 24/02/2004]

72.

[Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)]

72A.

2710

Avgas

Nil

-

-

(S.No. 72A has been inserted vide CUS NTF NO. 154/2003 DATE 20/10/2003)

142[72B.]

2710, 2711, 2712, 2713, 2714 or 2715

All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A,74B, 75 E, 76, 77A,  488A and 488B

5%

-

-

73.

2710 19

 

old[-27.10]

Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System

Explanation.- “Kerosene” means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps.

Nil 

Old [5%]

-

-

[S.No.73 has been amended vide CUS NTF NO. 26/2003 DATE 01/03/2003, 82/2004 DATE 18/08/2004, 71/2005 DATE 20/07/2005]

75Omitted[74.]

27.10

Naphtha

5%

-

-

16[74A.

2710

Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District  Ratnagiri, Maharashtra

Nil

Nil

]-

88[74B] 2710 Naphtha, when imported Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy:

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of-the Electricity Act, 2003 [No. 36 OF 2003].

 Nil - -
86Old[74B.] 2710 Naphtha, when imported for generation of electrical energy by electrical undertakings owned by Central and State Governments or State Electricity Boards or any local authority or a person licensed under part II of the Electricity Act, 1910 or who has obtained a sanction under section 28 of the said act or a generating company permitted under the Electricity (Supply) Act, 1948 to supply electrical energy or to engage in the business of supplying electrical energy:

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption.

Nil - -]

37Omitted[ 75.

27.10

Naphtha when imported by the power plants specified in List 2

10%

Nil

7

75A.

2710

Naphtha when imported by the power plants specified in List 2A

10%

Nil

7 ]

75B.

Omitted 

75C.

Omitted 

[Entry in column 2 to 6 of 75B and 75C have been omitted vide notification No.11/2005-cus dt1-3-2005]

75Omitted[75D.]

2711 19 00

Liquefied Petroleum Gases ( LPG )

5%

-

-

75E

2711 12 00,

2711 13 00,

2711 19 00

Liquefied Propane and Butane mixture, Liquefied  Propane,   Liquefied   Butane

and Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/ 2001-PP. dated 28th January, 2003

Nil

-

-

76.

27.10 or 2714.90

All goods, for the manufacture of fertilisers

Nil

Nil

5

75Omitted[77.]

2[2711 11 00]

 

old[ 2711.11]

Liquefied natural gas

5%

-

-

38[77A.

2711 11 00

The following goods, namely:-

(A) Liquefied natural gas imported by, -

(i) Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra); or

Nil

-

-

(ii) any other importer for supply under an agreement to Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra)

Nil

-

103

(B) Liquefied natural gas imported for the purpose of generating power, by any other Liquefied Natural Gas Mega Power Project, which -

(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas regasification facility;

(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and

(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement

Nil

-

-]

115Omitted[76[77B.]]

2710, 2711, 2712, 2713, 2714 or 2715

All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A, 75 E, 76, 77A,  488A and 488B

5%

-

-

81[77C.

2710 19 20

All goods

Nil

-

-]

Old[77A.

2711 11 00

21[Liquefied Natural Gas, imported for the purpose of generating power by,-

(a) Ratnagiri Gas and Power Private Limited at their power project at Dabhol, District Ratnagiri, ( Maharashtra ); and

(b) any other Liquefied Natural Gas Mega Power Project which,-

(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas re-gasification facility;

(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and

(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement.]

Old [Liquefied Natural Gas imported by Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol ]

Nil

-

-]

37Omitted[ 31[77B

2801 to 2805

All goods

5%

-

-] ]

78.

3[OMITTED 2714.90

All goods, for the purpose of power generation

-

Nil

- ]

37Omitted [79

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

- ]

1 [80.

28, 29 or 30

The following goods, namely: -

(A) Drugs, medicines, diagnostic kits or equipment specified in List 3

(B) Bulk drugs used in the manufacture of drugs or medicines at (A) above



5%

5%



-

-



-

5]

Old[80.

28, 29 or 30

The following goods, namely:-

(A) Drugs or medicines specified in List 3;

(B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above



5%

5%



-

-

old[- Nil ]



-

5]

81.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

82.

OMITTED

83.

28, 29, 30 or 38

The following goods, namely:-
(A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 4

Nil

Nil

-

(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above

Nil

- 

5

(C) Other life saving drugs or medicines

Nil

Nil

8

84.

28, 29, 32, 39, 54, 56, 70, 72 or 90

The following goods, namely:-

(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;

Nil

-

5

(B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;

Nil

-

5

(C) Goods specified in List 6 for manufacture of telecommunication grade FRP

Nil

-

5

85.

28, 29, 84, 85 or 90

The goods specified in List 7, for the manufacture of laser and laser based instrumentation

Nil

-

9

86.

28 or 38

The following goods, namely:-

(A) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;

(B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

Nil

-

5

87.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

Old[87.

28

The following goods, namely:-
(i) Radium and its salts;
(ii) Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;
(iii) Molybdenum 99 and technetium 99 m isotopes;
(iv) Enriched uranium or uranium oxide

15%

-

-]

88.

28

Phosphoric acid, for the manufacture of fertilisers

5%

Nil

-

89.

28

Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers

-

Nil

-

90.

91.

92

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

[Omitted vide Notification No.66/2004-Cus dt 9-7-2004]

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

Old[90.

28

Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia

15%

-old[- Nil ]

-

91.

 2801 20 00 old[ 2801.20]

Iodine for manufacture of Potassium Iodate

-

Nil

5 ]

92.

2836.20

Disodium Carbonate (Soda ash)

20%

-

- ]

93.

29 or any Chapter

Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

10

94.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

95.

29, 30, 35, 38 or 39

The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-

(i) Plastic ELISA plates;
(ii) Deactivated positive control sera against human and animal diseases;
(iii) Enzyme horse raddish peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human immunoglobins;
(vii) Protein A or Protein A Gold Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled human anti-HIV reagent

64[(x) Enzyme conjugates of antibodies or antigens or Protein A;

 

(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;

 

(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;

 

(xiii) Stabilizers for the Enzyme conjugate]

5%

-

5

96.

29 or 38

Gibberellic acid

5%

-old[- Nil ]

-

97.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

old[97.

29

Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum

20%

-

- ]

98.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin

5%

-

-

99.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

old[ 99.

29

7-ACA, Pseudoionone, Methyl tertiary butyl ether

25%

-

- ]

37Omitted[ 100.

29

Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories

5%

Nil

-]

101.

29

Maltol, for use in the manufacture of Deferiprone

Nil

-

5

37Omitted [ 101A.

29

2,3,5,6-Tetrachloropyridine.

10%

-

- ]

Omitted[102.

 

29.22 or 29.30

Feed grade of-
(i) L Lysine,
(ii) L Lysine mono Hydrochloride,
(iii) DL Methionine, and
(iv) Methionine Hydroxy Analog

15%

-

-]

103.

OMITTED 

old[ 103.

30

Homoeopathic medicines

25%

-

-]

104.

30

Medicaments containing spirit

-

Nil

-

105.

30

Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF

Nil

-

-

106.

31

Kyanite salts, in a form indicative of their use for manurial purpose

5%

-

-

107.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

5%

-

-

108.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

109.

31

Composite fertilisers

5%

-

-

110.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

111.

3102 10 00 old[ 3102.10]

37[Urea] Old[ Urea, for use as manure ]

5%

-

-

112.

3104 30 00 old[3104.30]

Potassium sulphate, containing not more than 52% by weight of potassium oxide

5%

-

-

113.

3105 30 00 old[3105.30]

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

(In S.Nos.111 to 113 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

114.

32, 34, 38, 83 or any other Chapter

(a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;

(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;

(c) Wax items for candle holder / votive / cup;

(d) Chemicals / lacquer required for improved finish of export product ;

(e) Motifs for attachment on export product;

(f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted Cast Iron Artware ;

(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;

(h) Wood polish materials ; and

(i) Poly films used for shrink wrapping and cling - wrapping of artwares

(j) Wooden biscuit (splings-joining accessory for wooder board);

(k) Decorative paper for lamp shade;

(l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;

(m) Prints for photo frames

(n) Animal hair materials for brushes;

(o) Copper adhesive tape 1/2" or less;

(p) adhesive copper foil1/8" to 1 ";

(q) Patina and patina bronze;

(r) Analog clock movement;

(s) Hardware brass and metal fittings for furniture;

(t) Handles/blades for cutlery;

(u) Glass sheet (clear or opaque or coloured glass) for use with mosaic;

 

136[(v) Air and electric operated screw driver with hose and couplings;

 

(w) Tool bits, for motorizer and screw driver;

 

(x) Glue applicator;

 

(y) Moisture measuring tools;

 

(z) Air operated guns and tools for inserting fasteners for brads, flexi-points, pins, staples, nails and hinges;

 

(za) Power operated mitre saw;]

Nil

Nil

12

(In Sl.No.114, column (5), has been substituted vide Cus Ntf No.89/2004 Date 10/09/2004)

(In Sl.No.114 in column (3), entry (u) has been inserted vide Cus Ntf No.131/2002 Date 28/11/2002)

(In Sl.No.114 in column (3), after entry (i), new entries has been inserted vide Cus Ntf No.48/2002 Dt.22/04/2002)

Omitted [115. 

32, 39, 40, 41, 44, 45, 54, 56, 68, 70 or 95

The following goods for use in the manufacture of sports goods, namely:-

(1) Printing inks
(2) Nylon gut
(3) PU Grip (sheets for hockey sticks)
(4) Butyl bladders for inflatable balls
(5) PU leather for inflatable balls
(6)Willow clefts, ashwood or beechwood
(7) Cork bottoms
(8) Carbon fibres
(9) Glass fibre

15%

-

-]

Omitted

 [116.

32, 39 or 71

The following goods, namely :-

(i) Silver powder suspension of Chapter 32 or 71;

(ii) Silicone resin and silicone rubber of Chapter 39

5%

-old[- Nil ]

5 and 13]

117.

32, 84 or 96

Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers

5%

-

-

118.

OMITTED

119.

3302.10

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. volume, determined at 20 degrees centigrade)

37[10%] Old[ 12.5% ]

-

-

Omitted[120.

35, 39, 72 or 73

The following goods for the manufacture of syringes and needles falling under heading 90.18, namely:-

(1) Adhesive epoxy grade falling under sub-heading 3506.99;

(2) Low density polyethylene falling under sub-heading. 3901.10;

(3) Polypropylene falling under sub-heading 3902.10;

(4) Stainless steel strip falling under sub-heading 7220.90;

(5) Stainless steel capillary tube falling under sub-headings 7304.90, 7306.40 or 7306.90

15%

-

5]

121.

35

Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders

5%

-

5

122.

35

Isolated soya protein

15%

-old[- Nil ]

-

123.

37 or 85

Films and video cassettes

37[10%] Old[ 12.5% ]

Nil

14

Omitted [124. 

37

Film strips and film slides for educational purposes

15%

-old[- Nil ]

-]

125.

37

Film of a predominantly educational character

37[10%] Old[ 12.5% ]

Nil

15

126.

37

Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

37[10%] Old[ 12.5% ]

Nil

-

127.

37

Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

37[10%] Old[ 12.5% ]

Nil

-

128.

37

Exposed cinematographic films

37[10%] Old[ 12.5% ]

Nil

16

129.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet

5%

-

-

130.

29[3701 20 00 or 3702]

 

Old[3701.20 or 3702.20]

Instant print film

5%

-

-

131.

(OMITTED vide CUS NTF NO. 26/2003 DATE 01/03/2003)

37[132

3704

Cinematographic films, exposed but not developed

Nil

Nil

-]

Old[ 132.

29[3704 or 8523]

 

Old[37.04 or 85.24]

(1) Cinematographic films, exposed but not developed;

 

(2) Recorded magnetic films used for producing TV serials

Nil

 

 

 

Nil

Nil

 

 

 

-

-]

133.

(omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

Omitted[134. 

38

Lumulus Amebocyte Lysate (LAL) Test Kit

15%

-

-]

135.

38

Dipping Oil, Paclobutrazol (Cultar)

37[10%] Old[ 12.5% ]

-

-

136.

38

Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa

5%

-

-

137.

(omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

138.

29[2852 or 3822]

 

Old[38.22]

Pharmaceutical Reference Standard
old[ Reference Standard, imported by the Central Drug Laboratory, Kolkata]

5%

-

17

(In S.No.138 column (3) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

139.

3823 11 90,

3823 12 00,

3823 13 00,

3823 19 00,

or 3823 70

All goods

15%

-

-

140.

39, 48 or any other Chapter

61[Tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters]

old[Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters]

Nil

Nil

-

141.

39 or 74

(i) Alatheon of Chapter 39

(ii) Copper wire of Chapter 74

Nil

Nil

5 and 18

142.

39

Dextran, imported for use in the manufacture of Plasma Volume Expanders

5%

-

5

114[142A] 39 or any Chapter Security fibre, security threads, M-feature for use in the manufacture of Security paper by Security Paper Mill, Hoshangabad  Nil  Nil 5
114[142B] 39139090 Compostable polymer or bio-plastic used in the manufacture of bio-degradable agro mulching films, nursery plantation pots and flower pots.  Nil - 5
114[142C] 39, 72 and 81

The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, namely:-

(i) Special Grade Stainless Steel;

(ii) Titanium Alloys;

(iii) Cobalt-Chrome Alloys;

(iv) High-Density Polyethylene.

 Nil  - 5

143.

OMITTED 

144.

OMITTED

145.

OMITTED

146.

OMITTED

(In S.Nos.144 to 146 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

147.

OMITTED

148.

4012 13 00 old[ 4012.13]

Retreaded tyres, of a kind used on aircrafts

135[2.5%] Old[3%]

-

-

(In S.No.148 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

149.

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-

37[149A.

4301 or 4302

Raw, tanned or dressed fur skins

-

Nil

-]

150.

43.01 or 43.02

29[All goods (other than those falling under tariff item 4301 30 00)” shall be substituted]

 

Old[All goods (other than those falling under sub- headings 4301.30 and 4302.13)]

Nil

-

-

37Omitted[ 29[150A.

4103 90 00

Raw hides and skins of camels (including dromedaries)

Nil

-

-] ]

151.

47

Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)

Nil

-

5 and 19

152.

4707

(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;

135[2.5%] Old[5%]

-

20

(B) All goods imported for use in, or supply to, a unit for manufacture of newsprint;

135[2.5%] Old[5%]

Nil

20

153.

48

Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes

5%

Nil

-

9 [154

48

Newsprint -

(i) in strips or rolls of a width not less than 34.92 cm; or

(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state

92[Nil]

Old71[3%]

Old[5%]

Nil]

-

79[154 A

48

Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m 2 and not more than 65 gms/m 2

92[Nil]

Old[2%]

Nil

20]

Old[154.

48.01

Newsprint

5%

Nil]

-

155.

48.02

Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

-

156.

48.10

Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines

92[Nil]

Old[5%]

-

-

157.

29[49 or 8523]

 

Old[49 or 85.24]

The following goods, namely:-
(i) Information Technology software, and
(ii) Document of title conveying the right to use Information Technology software.

Explanation.- “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Nil

-

-

158.

49

Commonwealth and International Reply Coupons and UNESCO Coupons

Nil

Nil

-

159.

49

Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF

Nil

-

-

160.

135[4901 10 10, 4901 91 00 or 4901 99 00] Old[49]

Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies

Nil

-

-

Omitted[161. 

49

Cheque forms (including blank travellers cheques)

15%

-

-]

162.

49.06

All goods

Nil

-

-

163.

49.07

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

-

-

164.

49.11

Plans, drawings and designs

Nil

-

-

135[164A.

5002

Raw Silk (not thrown)

5%

-

-]

Old125[164A] 5002 Raw silk  of grade 3A and above Nil - 5C

Omitted[165. 

51.01

Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation

5%

-

-]

166.

5101

All goods

5%

-

-

84[166A.] 5201 All goods Nil - -

167.

52 or any Chapter

135[(a) Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders/ pullers and end stoppers;]

Old[(a) Fasteners;]
(b) Inlay cards;
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays
(i) Fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord Stopper
(s) Toggles
(t) Polywadding materials
(u) Stud;
(v) Elastic cloth and Elastic band;
(w) Quilted wadding materials;
(x) Beads for embroidery
(y) sample fabric of total length upto 500 metre imported during one financial year;

62[(z) printed bags;]

99[(za) Knitted ribs;]

136[(zb) anti-theft devices like labels, tags and sensors;]

Nil

Nil

21

167A

Any Chapter

135[(a) Buckles, "D" Rings and "O" Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings;]

Old[(a) Buckles, 'D' rings, eyes, rivets and studs;]

 

135[(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;]
Old[(b) Buttons and fasteners of all types;]

(c) Velcro Hook, Velcro tapes and Loop tape;

(d) Elastic Tape, adhesive tape and reinforcement tape;

(e) Stamping foil;

(f) Sewing Thread;

(g) Locks including magnetic locks;

135[(h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;]

Old[ (h) Metal handles, handles fittings, dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, hinges and magnetic snaps;]

(i) Glove liners;

(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe finishes in any form;
l) Lining, interlining and reinforcement materials;
(m) Insoles or mid-soles and sheets therefor;
(n) Shanks and Welts;
(o) 4[Toe] old[Top] Caps and Toe puffs and counters or Thermoplastic sheets;
(p) Synthetic or polymeric foam;
135[(q) Packaging boxes/ envelops/ pouches of all types;]

Old[(q) packaging boxes of all types;]
(r) Ribs

(s) adhesives;

135[(t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;]
Old[(t) unit soles and sheets;]

(u) heels;

(v) leather board;

(w) saddle tree;

(x) nylon mesh

99[(y) Fittings, snaps of metals or alloys;

(z) Metal fittings / embellishments, webbing of any material for making

harness and saddlery items;

(za) Stirrup of any material and stirrup bars used for making Saddle Tree;

(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness

and saddlery items;

(zc) Beading material - synthetic / leather / fabric;

(zd) Chatons / stones / beads / crystals as decorative items;

(ze) Shoe laces;

(zf) Stretch fabric for shoe uppers;

(zg) Cork sheets for soles covering soles and insoles;

(zh) Artificial fur and alarm tag;]

136["(zi) Buckle;

(zj) Plastic clear sheets;

(zk) Magnets for use in leather goods;

(zl) Inlay cards;

(zm) Synthetic material/ synthetic leather;

(zn) Reflective tapes/ Fashion tapes;

(zo) Micropak labels and Polyethylene Sheets;

(zp) Protective Steel Toe Cap and Steel Mid Sole;"]

Nil

Nil

21A

167B

Any Chapter

(a) Zipper, fastener and slider ;
(b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and edgeband tape ;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto 500 metres imported during one financial year ;

Nil

Nil

21B

167C

57

Samples of hand knotted carpets

Nil

Nil

21C

168.

 

61[43, 52, 54, 55, 56, 58, 59 or 60]

old[43,52,54, 55,56, 58 or 59]

Lining and inter-lining materials

Nil

Nil

21

omitted[169.

 

53.01

Flax fibre

15%

-

-]

170.

5303.10

Raw jute

5%

-

-

Omitted[170A.

5305 11 or 5305 19 00

Coir fibre

Nil

Nil

-]

171.

OMITTED

172.

6001.10 or 6001.92

Pile fabrics for the manufacture of toys

37[10%] Old[ 12.5% ]

-

5

173.

OMITTED

Omitted[173A 

6307.90

Umbrella cloth panels for use in the manufacture of umbrellas

15%

-

5]

174.

64 or any other Chapter

The following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 9 (A)

 

(2) Other parts, consumables and items specified in List 9 (B)

 

 

20%
old[25%]

 

20%
old[25%]

 

 

 

-

 

 

-

 

 

 

-

 

 

22

174A.

OMITTED

175.

68, 82 or 84

Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments old[- for the manufacture of electronic parts ]

Nil
old[15%]

-

23

176.

70 or 90

Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables.

Nil
old[5%]

-

5

177.

OMITTED

178.

70.15

Rough opthalmic blanks, for manufacture of optical lenses

5%
old[ 25%]

-

-

179.

OMITTED

180.

71

The following goods, namely:-
(i) Raw pearls, other than cultured pearls;

(ii) Rubies, emeralds and sapphires, unset and imported uncut


5%

Nil


Nil

Nil


-

-

180A.

71

Rough diamonds (industrial or non-industrial)

Nil

Nil

-

180B.

71

Rough coloured gemstones

Nil

-

-

181.

71

Current coins of the Government of India

Nil

Nil

-

182.

71

Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)

5%

-

-

183.

71

Rough semi-precious stones

Nil

-

-

184.

71

Cut and polished coloured gemstones

71[Nil]

Old[5%]

-

-

Omitted[185. 

71

Ash and residues containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal

15%

-

-]

186.

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

Nil

24

156[187.] 71 Non-industrial diamonds including lab- grown diamonds (other than rough diamonds) 2% - -

Old[187.]

71.02

Non-industrial diamonds (other than rough diamonds)

48[Nil]

Old37[3%] Old[5% ]

-

-

Omitted[188.

71.04

Rough synthetic stones

15%

-

-]

156[189.]

7110.11 or 7110 19 00

Platinum

2%

-

-

Old[189.]

7110 11 or 7110 19 00

Platinum

116[135[`] Old[Rs.] 300/- per 10 grams]

Old[Rs. 200/- per 10 grams ]

-

-

114[189A] 7110 3100, 7110 39 00 Rhodium 135[2.5%] Old[2%] - -

Omitted[190.

72 or any other Chapter

The horological raw materials specified in List 10

15%

-

5 and 25]

190A

7201

All goods other than pig iron

85[5%]

Old71[Nil]

Old[5%]

-

-

71[190B.

7204

All goods other than seconds and defectives

5%

-

-

190C.

7203, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216 or 7217

All goods other than seconds and defectives

85[5%]

Old[Nil]

-

- ]

Old[190B.

7203, 7204, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216, 7217

All goods other than seconds and defectives

5%

-

-]

191.

OMITTED

192.

OMITTED

193.

OMITTED

194.

OMITTED

195.

OMITTED

196.

OMITTED

197.

72.01

Pig iron

85[5%]

Old71[Nil]

Old[5% ]

-

-

136[197A.]

7202 60 00

Ferro-nickel 2.5%

-

-

88[198] 7202 135[All goods other than Ferro-nickel falling under 7202 60 00] Old[All goods] 5% - -
82Old[198 7202 (except 7202 70 00, 7202 92 00) All goods Nil - -
89Omitted[198A] 7202 70 00 or 7202 92 00 All goods 5% - -]

Old71[198.

7202

All goods

Nil

-

-]

Old[198.

7202 60 00

Ferro-nickel

5%

-

-]

199.

OMITTED

200.

72.04

124[Melting scrap of iron or steel (other than stainless steel)]

Old[Melting scrap of iron or steel]

63[Nil]

Old[5%]

-

-

201.

Omitted

202.

7204.21

Scrap of stainless steel, for the purpose of melting

135[Nil] Old122[2.5%] Old[5%]

-

 89Omitted[72202A.

72

Thermo-mechanically treated (TMT) bars and structurals

-

Nil

-]

203.

Omitted

204.

Omitted

205.

Omitted

206.

Omitted

207.

72

71[All goods other than the following:-

(i) goods mentioned against S. Nos. 190A, 190B, 190C, 197, 198, 200 or 202 above; and

(ii) seconds and defectives of goods falling under Chapter 72.]

 

Old[All goods, other than the following:-

 

(i) goods mentioned against S. Nos. 190A, 190B, 197, 198, 200 or 202 above; and

 

(iii) seconds and defectives of goods falling under Chapter 72]

32[5%]

Old[7.5%]

-

-

208.

Omitted

209.

Omitted

210.

Omitted

211.

Omitted

212.

Omitted

212A

82

Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs

12.5%

-

28A

212B

79

Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes

10%

-

28B

213.

Omitted

214.

84, or any other Chapter

Goods specified in List 12 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1st of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis

Nil

Nil

29

215.

84 or any other Chapter

Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation

Nil

Nil

30

216

84 or any other Chapter

Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts

Nil

Nil

31

217.

84 or any other Chapter

Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

Nil

Nil

32

218.

84 or any other Chapter

Goods specified in List 13 required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy

Nil

Nil

32

37Omitted[ 219.

84 or any Chapter

Goods specified in List 14

5%

-

33 ] 

220.

Omitted

221.

Omitted

222.

Omitted

223.

84 or any other Chapter

The following goods, namely:-

(a) Vacuum tube solar collectors, concentrating solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment;

(b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors

37[10%] Old[ 12.5% ]

Nil

-

224.

84 or any Chapter

The following goods, namely:-

(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW

(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-

(a) Special bearings,

(b) Gear box,

(c) Yaw components

(d) Wind turbine controllers,

(e) Parts of the goods specified at (a) to (h) above.

(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators

(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators

(5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators

5%


5%

 

 

 

 


 

 

5%

 

5%


5%

-


-

 

 

 

 


 

 

-

 

-


-

35


35

 


 

 

 

 

 

35

 

35


35
 

99[224A

84 or any other chapter

Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators

5% - 35A]

225.

84 or any Chapter

Goods required for,-

(A) the substitution of ozone depleting substances (ODS);

(b) the setting up of new capacity with non - ODS technology.

Explanation.- "Goods" , for the purpose of this exemption means goods which are designed exclusively for non-ODS technology

Nil

-

36

226.

84 or any Chapter

(A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of a fertilizer plant; and

(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

63[14%]

Old[5%]

116[10%]

Old94[8%]

Old87[10%]

Old[16%]

37

227.

Omitted

228.

84 or any other Chapter

Goods specified in List 17 required for setting up crude petroleum refinery

63[14%]

Old[5%]

116[10%]

Old94[8%]

Old87[10%]

Old[16%]

 

-

229.

84 or any other Chapter

The following goods, namely:-

(1) Kits required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;

(2) Parts of the kits specified at (1) above

5%

-

39

230.

84 or any other Chapter

Goods specified in List 18 required for construction of roads

Nil

Nil

40

136[230A.]

27 or 34 or 8705

Following material and equipment for construction of roads based on the  bio based asphalt, namely:-

(i) Bio-based asphalt sealer and preservation agent;

(ii) Millings remover and crack filler;

(iii) Asphalt remover and corrosion protectant;

(iv) Sprayer system for bio-based asphalt

Nil

-

40;

37Omitted[ 231.

84 or any other Chapter

Goods specified in List 19 required for development of Ports

10%

-

41

231A.

84 or any other Chapter

Goods specified in List 19A required for Inland Waterways

10%

-

41A

232.

84 or any other Chapter

Goods specified in List 20 required for development of Airports

10%

-

42 ]

233.

Omitted

234.

Omitted

235.

Omitted

236.

84 or any Chapter

All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant)

63[14%]

Old[5%]

116[10%]

Old94[8%]

Old87[10%]

Old[16%]

 

45

237.

84 or any Chapter

All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant)

63[14%]

Old[5%]

116[10%]

Old94[8%]

Old87[10%]

Old[16%]

 

46

238.

84 or any Chapter

a) Parts of catalytic convertors, for manufacture of catalytic convertors

b) The following goods for manufacture of catalytic convertors and their parts, namely:-

(a) Palladium

(b) Platinum

(c) Rhodium

(d) Raw Substrate (ceramic)

(e) Washcoated Substrate(ceramic)

(f) Raw Substrate (metal)

(g) Washcoated Substrate (metal)

(h) Noble Metal Solution
(i) Noble Metal Compounds

5%


5%

-


-

5


5

239.

84, 85 or 90

Goods specified in List 22 required for basic telephone service, cellular mobile telephone service, internet service or closed users’s group 64 KBPS domestic data network via INSAT satellite system service

Nil

-

47

240.

84, 85 or 90

Goods specified in List 23 required for radio paging service

Nil

-

48

241.

84, 85 or 90

Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS)

Nil

-

49

242.

84, 85 or any other Chapter

Parts of goods specified at S. No. 239, 240 and 241 above

Nil

-

5

243.

84, 85 or 90

The goods specified in List 25, for the manufacture of goods falling under heading 29[heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 90 00] Old[85.41 or 85.42]

Nil

-

5

244.

84, 85 or 90

The goods specified in List 26

Nil

-

-

37Omitted[ 244A.

84, 85 or 90

Goods specified in List 26A

10%

-

-

245.

84, 85 or 90

The goods specified in List 27

5%

-

50 ]

246.

84, 85 or 90

The following goods, imported by an accredited press cameraman:-

(i) Photographic cameras;

(ii) cinematographic cameras;

(iii) digital cameras; and

(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras

Nil

Nil

51

247.

84, 85 or 90

The following goods, imported by an accredited journalist:-

(i) Personal computers including lap top personal computers;

(ii) typewriters; and

(iii) fax machines

Nil

Nil

52

248.

84, 85 or 90

(1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-

(a) Goods specified in List 27A

(b) Goods specified in List 28

(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-

(a) Goods specified in List 27A

(b) Goods specified in List 28

5%

Nil

 

 

 

 

 

5%

Nil

-

-

 

 

 

 

 

-

-

53(i)

53(i)

 

 

 

 

 

53(ii)

53(ii)

248A.

84,85 or 90

Goods specified in list 28A for use of the Agro-Chemical Sector Unit having export turnover of Rupees Twenty Crores and above during the preceding financial year by a manufacturer having a Research and Development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India

Nil

-

53A

249.

Omitted

250.

84 or any other chapter

The following goods for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 30;

(2) Parts, for manufacture of the goods at (1) above;

Omitted[(3) Spare parts for the maintenance of goods at (1) above, falling under chapters 84, 85 or 90.





5%

5%

5%





-

-

-]

251.

84 or any other chapter

The following goods for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 31;

(2) Parts, for manufacture of the goods at (1) above;

Omitted [(3) Spare parts for the maintenance of the goods at (1) above, falling under chapters 84, 85 or 90.




5%

5%

5%




-

-

-




-

5

5]

252

84 or any other Chapter

The following goods for use in the silk textile industry, namely:-

(1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing ;

Omitted[ (2) spare parts required for the maintenance of machinery or equipment specified at (1) above, imported by a silk mill



5%


5%



-


-



5


5

252A

84 or any chapter

Machinery or equipment, specified in List 32A, for use in the plantation sector

5%

-

-

253

Omitted

254.

84 or 85

Spares, supplied with outboard motors for maintenance of such outboard motors

5%

-

54

255

Omitted

256.

84 or 85

Braille printer or Braille embosser or Braille display, specially designed for computer systems

Nil

-

-

257.

29[84, 85 or 90]

Old[84 or 90]

Goods specified in List 34, designed for use in the leather industry or the footwear industry

5%

-

-

258.

Omitted

259.

84

Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases

5%

Nil

-

260.

84

Spinnerettes made inter-alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India

37[10%] Old[ 12.5% ]

-

56

261.

84

Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

37[10%] Old[ 12.5% ]

-

57

262.

Omitted

263.

Omitted

264.

Omitted

265.

84.21

Catalytic convertors

5%

-

-

266.

Omitted

267.

Omitted

267A.

8443

High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour

5%

-

-

24[267B

8443

High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour 

5%

-

-]

136[267C.]

84 or any

other

Chapter

The following Mailroom equipment suitable for use with the goods specified at S.Nos. 267A and 267B,-

(1) overhead conveyor gripper;

(2) stacker;

(3) wrapper;

(4) labeller;

(5) strapper;

(6) inserters,;

(7) delivery conveyors.

5%

5%

20A;

268.

Omitted

269.

Omitted

270.

84.71

CD –Writers

Nil

-

-

125[270A] 84

The following goods, to be imported by or on behalf of Security Printing and Minting Corporation of India Limited (SPMCIL), namely:-

 

(i) Fully automatic sachet Packaging machinery or equipment or plant, its spares;

(ii) Plant or machinery or equipment, related spares and consumables for the manufacture of CWBN paper and other security paper;

(iii) Plant or machinery or equipment, related spares and consumables for printing of banknotes;

(iv) Photogravure printing machine with embossing or de-bossing facility;

(v) Plant or machinery or equipment, its spares and consumables for manufacture of e-passport;

(vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes.

5% Nil -

271.

Omitted

37Omitted[ 272.

8472.90

Cash dispensers

10%

-

- ]

273.

Omitted

274.

Omitted

275.

Omitted

276.

Omitted

276A

Omitted

37Omitted[277.

29[8443 99 or 8473 40 90]

Old[8473.40]

Cash Dispensing Mechanism and Deposit Modules for automatic teller machines

10%

-

- ]

278.

Omitted

279.

85 or any other Chapter

Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team

Nil

Nil

58

280.

85 or any other Chapter

Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom

Nil

Nil

59

281.

Omitted

282.

Omitted

283.

85 or any other Chapter

The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator

5%

-

60

284.

Omitted

285.

85 or any other Chapter

The following goods, namely:-

(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, -

(i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or

(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or

(iii) setting up of a new caustic soda unit or caustic potash unit using membrane cell technology;

(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.

5%

-

62

286.

85 or any other Chapter

Goods imported for being tested in specified test centres

Nil

Nil

63

287.

Omitted

288.

29[84 or 85]

Old[85]

(1) Newspaper page transmission and reception facsimile system or equipment;

(2) Telephoto transmission and reception system or equipment

5%

-

64

289.

85

One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books

Nil

-

-

290.

Omitted

291.

Omitted

292.

Omitted

293.

85

Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind

Nil

-

-

294.

85

Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers

Nil

-

5

295.

Omitted

296.

8501 10 12

Stepper Motors for use in the manufacture of goods falling under heading 84.71

Nil

-

5

297.

Omitted

298.

Omitted

298A

Omitted

299.

Omitted

300.

Omitted

300A.

84 or 85

29[The following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading/sub-heading/ tariff item 8443 31 00, 8443 32 00, 8471, 8517 62, 8528 41 00, 8528 49 00, 8528 51 00 or 8528 61 00, namely:-

 

(a)    Populated Printed Circuit Boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90;

(b)    Transformers falling under tariff item 8504 31 00;

(c)    All goods falling under sub-heading 8504 90;

(d)    SMF Battery falling under tariff item 8507 20 00;

(e)    Enamelled copper wire falling under heading 8544]

 

Old[The following goods for use in the manufacture of static  converters for automatic data processing machines and units thereof of heading 8471, namely :-

(i) Populated Printed Circuit Boards falling under sub-heading 8473 30;

(ii) Transformers falling under sub-heading 8504 31;

(iii) All goods falling under sub-heading 8504 90;

(iv) SMF Battery falling under sub-heading 8507 20;

(v) Enamelled copper wire falling under heading 8544.]

Nil

-

5

301.

Omitted

302.

Omitted

303.

Omitted

303A.

Omitted

304.

Omitted

305.

Omitted

306.

Omitted

307.

Omitted

308.

Omitted

309.

29[8523]

Old[85.24]

CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers

Nil

-

-

310.

29[8523]

Old[ 85.24]

Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers

5%

Nil

66

311.

Omitted

312.

Omitted

313.

Omitted

314.

Omitted

315.

Omitted

316.

Omitted

316A.

Omitted

316B.

8529

Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:-
(i)Tuner
(ii) RF modulator
(iii) Remote control unit

64[(iv) SMPS power board

(v) IR module]

56[Nil]

Old[5%]

37[-]

old[Nil]

- Old[5]

316C.

Omitted

316D.

Omitted

317.

Omitted

318.

Omitted

319.

8529 90 90

Parts of Cellular Phones and Radio Trunking terminals

5%

-

-

99[319A 8529

154[LCD (Liquid Crystal Display) TV panels of 20 inches and above] Old[LCD (Liquid crystal display) panels for manufacture of LCD TVs]

5% - 154[-] Old[5]]

320.

Omitted

321.

Omitted

322.

Omitted

323.

Omitted

324.

Omitted

325.

Omitted

326.

Omitted

327.

Omitted

328.

Omitted

329.

Omitted

330.

Omitted

331.

Omitted

332.

Omitted

333.

Omitted

334.

Omitted

335.

Omitted

336.

Omitted

337.

Omitted

338.

Omitted

339.

Omitted

340.

Omitted

341.

Omitted

37Omitted[ 342.

85.45

Graphite electrodes (above 24 inches diameter) for use in the manufacture of goods falling under Chapter 72

10%

-

5 ]

343.

Omitted

139[344.] 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars , new, which have not been registered anywhere prior to importation, if imported,-

 

(1) as a Completely Knocked Down (CKD)  kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-

 

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

 

(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.

 

(2) in any other form.

 

 

 

 

 

 

 

 

 

 

10%

 

 

30%

 

 

 

60%

 

 

 

 

 

 

 

 

 

 

-

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

-

 

 

-

 

 

 

-

Old[344.]

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation,-

(1) If imported as completely knocked down (CKD) unit;

(2) if imported in any other form;

 

136[Explanation.- For the purposes of this exemption, " Completely Knocked Down" unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,-

 

(a) a kit containing a pre-assembled engine or gearbox or transmission mechanism; or 

 

(b) a chassis or body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed;]







37[10%] Old[ 12.5% ]


60%







-


-







-


-

344A.

87.03

Golf cars

37[10%] Old[ 12.5% ]

116[10%]

Old94[8%]

Old87[10%]

63Old[14%]

Old[16%]

-

139[345] 8711

Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars ,and side cars, new, which have not been registered anywhere prior to importation,-(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-

 

(a) engine, gearbox and  transmission mechanism not in a pre-assembled condition;

(b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly.

(2)   in any other form.

 

 

 

 

 

 

10%

 

30%

 

60%

 

 

 

 

 

 

-

 

-

 

-

 

 

 

 

 

 

-

 

-

 

-

Old[345.]

8711

Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-

(1) If imported as completely knocked down (CKD) unit;

(2) if imported in any other form

 

136[Explanation.- For the purposes of this exemption, " Completely Knocked Down" unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,-

 

(a) a unit containing a pre-assembled engine or gearbox or transmission mechanism; or

 

(b) a body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed;]






37[10%] Old[ 12.5% ]


60%






-


-






-


-

114[345A] Any Chapter

The following goods for use in the manufacture of goods specified against S. No.35 136[and 42A] in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.6/2006-Central Excise, dated 1st March, 2006 [G.S.R. 96(E), dated the 1st March, 2006], namely:-

[i] Battery Pack;

[ii] Battery Charger;

[iii] AC or DC Motor;

[iv] AC or DC Motor Controller.

Nil 4% 5

37[346.

88

63[Gliders, or simulators of aeroplanes or simulators of helicopters]

Old[Gliders, or simulators of aeroplanes]

Nil  

-

-

346A.

88 or any other Chapter  

Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders)  

Nil  

-

67  

346B.  

8802 (except 8802 60 00)  

All goods  

Nil  

-

101

346C.  

8802  

Helicopters  

135[2.5%] Old[3%]

-

-

40[346D.

Any Chapter

Parts (other than rubber tyres and tubes), of aircraft of heading 8802

Nil  

-

102]

Old[346D.

8803

Parts, of aircraft of heading 8802

Nil  

-

102]

Old[ 346.

88

Aeroplanes, gliders, helicopters or simulators of aeroplanes

Nil

-

- ]

40[347.

Any Chapter

Parts (other than rubber tyres and tubes), of aircraft of heading 8802

135[2.5%] Old[3%]

-

-]

49[347A.

8802 (except 8802 60 00)

All goods

Nil

-

63[103A]

Old[103]

347B.

8802 (except 8802 60 00)

All goods

135[2.5%] Old[Nil]

-

104

347C.

Any Chapter

Parts (other than rubber tyres or tubes) of aircraft of heading 8802

Nil

-

105]

Old[ 37[347.

8803

Parts, of aircraft of heading 8802

135[2.5%] Old[3%]

-

-]

Old[ 347.

88 or any Chapter

Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyres and tubes for aeroplanes or gliders)

Nil

-

67 ]

348.

88 or any Chapter

Raw materials -

(i) for manufacture or servicing of aircraft falling under heading 88.02;

(ii) for manufacture of parts of aircraft at (i) above

Nil

-

68

37[349

88 or any other Chapter

The following goods, namely:-

(i) Satellites and payloads; 

(ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mockups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads

64[(iii) Ground equipment brought for testing of (i) above]

Nil

Nil

69]

Old[ 349.

88 or any Chapter

The following goods, namely: -

(i) Satellites and pay-loads brought into India for launch by Indian launch vehicles from Indian soil into Outer Space;

(ii) Ground equipment brought for testing of (i) above

Nil

Nil 

69]

350.

89

Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods

Nil

-

70

351.

89 or any

Chapter

Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India

Nil

Nil

71

136[351A.]

89 or any Chapter

Spare parts and consumables for repairs of ocean going vessels registered in India.

Nil Nil 111

352.

89.01

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

72

353.

37[8902, 8904 00 00, or 8905 90] Old[ 8902,

8904 00 00, 8905 10 00

or 8905.90]

All goods (excluding vessels and other floating structures as are imported for breaking up)

5%

-

72

37[353A.

8905 10 00

All goods

Nil

-

-]

354.

89.06

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

72

355.

8908 00 00

All goods

5%

-

-

356.

Any Chapter

Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub-heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962)

Nil

Nil

73

357.

Any Chapter

Parts, for repair of dredgers

Nil

-

-

121[357A

9018,

9019,

9020,

9021 or

9022

Goods required for medical,

surgical, dental or veterinary use

Explanation - For the purposes of this exemption, the term “Goods” refers to medical instruments / appliances required for medical, surgical, dental or veterinary use only and does not refer to Parts and spares thereof.

5% - -
Old114[357A]

9018,

9019,

9020,

9021 or

 9022

Goods required for medical, surgical, dental or veterinary use 5% - -
114[357B]

90 or any other Chapter

(i) Parts required for the manufacture of the goods at S. No 357A. and

(ii) accessories of the goods at S. No 357A

5%

 

5%

-

-

5

-

136[357C.]

Any chapter

Polypropylene, Stainless Steel Strip and Stainless Steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 5% 5% 5%

358.

90 or any other Chapter

Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof

Nil

Nil

74

359.

Omitted

360.

90 or any other Chapter

Parts for the manufacture of hearing aids including deaf aids

Nil

-

-

361.

90 or any other Chapter

Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium

37[10%] Old[ 12.5% ]

Nil

76

362.

90 or any Chapter

Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals

5%

116[4%]

Old[Nil]

77

115Omitted[363.]

90 or any other Chapter

The following goods, namely:-

(A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37;

(B) Accessories of the medical equipment at (A) above;

(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above

(D) Continuous Ambulatory Peritoneal Dialysis(CAPD) Fluid contained in a solution bag with or without tubing system

(E) Accessories of (D) above;

(F) Parts required for the manufacture of (D) above

5%


5%


 

5%

 

 

5%


5%

5%

-


-


 

Nil

 

 

-


-

Nil

-


-


 

11

 

 

-


-

11

123[363A

Any chapter

The following goods, namely:-

 

(A) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets;

 

(B) Accessories of the medical equipment at (A) above;

 

(C) Parts required for the manufacture of the medical equipment at (A) above;

 

 

5%

 

 

 

 

 

 

 5%

 

5%  

 

 

-

 

 

 

 

 

 

 

Nil

 

 

-

 

 

 

 

 

 

 

5]

364.

90 or any other Chapter

Blood Glucose Monitoring System (Glucometer) and test strips

5%

-

-

365.

90 or any other Chapter

116[Life saving medical equipment including accessories or spare parts or both of such equipment for personal use]

Old[Life saving medical equipment including accessories or spare parts or both of such equipment]

5%

116[4%]

Old[Nil]

78

366.

Omitted

115Omitted[367.

90 or any other Chapter

The following goods, namely:-

(A) Medical equipment and other goods, specified in List 38;

(B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above

5%


5%

-


Nil

-


11

368.

90 or any other Chapter

The following goods, namely:-

(A) Medical equipment and other goods, specified in List 39;

(B) Accessories of the medical equipment at (A) above;

(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above

5%


5%


5%

-


-


Nil

-


-


11

369.]

90 or any other Chapter

Goods for Tubal Occlusion specified in List 40

5%

-

-

370.

90 or

any other chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in list 41.

Nil

-

-

371.

Omitted

372.

Omitted

115Omitted[373.]

90 or any other Chapter

Spare parts of hearing aids

5%

-

-

374.

Omitted

375.

Omitted

376.

Omitted

377.

Omitted

378.

Omitted

379.

Omitted

380.

Omitted

381.

Omitted

382.

90.22

X-Ray Baggage Inspection Systems and parts thereof

Nil

-

81

383.

Omitted

384.

Omitted

385.

Omitted

386.

Omitted

387.

Omitted

388.

91 or

9804 90 00

Braille watches and Braille one-day alarm clocks

Nil

-

-

389.

91

Parts and cases, of Braille watches, for the manufacture of Braille watches

Nil

-

5

390.

Omitted

391.

95 or any other Chapter

(i) Synthetic tracks and artificial surfaces of heading .95.06;

(ii) Equipment required for installation of (i) above

Nil

Nil

83

392.

95 or any Chapter

The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :-

(1) Asphalt resurfacer;

(2) Acrylic resurfacer;

(3) Cushion coat;

(4) Acrylic colour concentrate;

(5) Acrylic marking paint; and

(6) Polytan in powder or granule form

Nil

Nil

84

393.

95

Requisites for games and sports

Nil

Nil

85

29[394.

9503

Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor;

5%

-

5]

Old[394.

9503 10 00 and 9503.90

Parts of electronic toys for the manufacture of electronic toys

5%

-

5]

30[394A.

9503

Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size (“scale”) model assembly kits, whether or not working models, other construction sets and constructional toys,  toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor

5%

-

5]

395.

95.04

Parts of video games for the manufacture of video games

5%

-

5

396.

Omitted

137Omitted[397.

97

Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to India

Nil

Nil

-

398.]

9706 00 00

Books, being antiques of an age exceeding one hundred years

Nil

-

-

399.

9801

Goods required for-

(i) fertiliser projects;

116[10%]

Old[5%]

94[8%]

Old87[10%]

63Old [14%]

Old[16%]

-

(ii) coal mining projects;

116[10%]

Old[5%]

94[8%]

Old87[10%]

63Old [14%]

Old[16%]

-

(iii) Omitted

(iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation);

116[10%]

Old[5%]

94[8%]

Old87[10%]

63Old [14%]

Old[16%]

-

(v) barge mounted power plants;

5%

-

-

(vi) power transmission, sub-transmission or distribution projects;

116[10%]

Old63[5%]

Old37[7.5%] Old[ 10% ]

94[8%]

Old87[10%]

63Old [14%]

Old[16%]

-

(vii) Omitted

400.

9801

107[Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say-

 

(a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

 

(b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or

 

(c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

 

(d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above]

 

Old7[Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say 

(a) an inter-state thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(b) an inter-state thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or 

(c) an inter-state hydel power plant of a capacity of 350MW or more. located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(d) an inter-state hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above]

 

Old [Goods required for setting up of any Mega Power Project specified in List 42, if such Mega Power Project is-

(a) an inter-State thermal power plant of a capacity of 1000 MW or more; or

(b) an inter-State hydel power plant of a capacity of 500 MW or more,

as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power]

Nil

Nil

86

108[400A.]

9801

Goods required for the expansion of any existing Mega Power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power.

Explanation: For the purposes of this exemption, Mega Power project means a project as defined in S. No. 400 above.

2.5%

Nil

86

401.

98.01

Goods required for setting up of any Nuclear Power Project specified in List 43, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy 

Nil

 

Nil

 

87

401A.

98.01

Drinking Water Supply Projects for supply of water for human or animal consumption.

Explanation :- For the purposes of this exemption, Drinking Water Supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. 

Nil

Nil

-

402.

Omitted

 

 

 

 

403.

98.04

The following goods, imported by post or air, for personal use, namely: -

(A) The life saving drugs or medicines (including diagnostic test kits) specified in List 4;

(B) Other life saving drugs or medicines


Nil


Nil


Nil


Nil


-


8

136[403A.]

9804

All goods intended for personal use, imported by post or air and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. 10% - -

404.

98.05

All goods

-

116[10%]

Old94[8%]

Old87[10%]

63Old[14%]

Old[16%]

-

405.

Any Chapter

Used bona fide personal and household effects belonging to a deceased person

Nil

Nil

88

406.

Any Chapter

Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees

Nil

Nil

-

407.

Any Chapter

Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government

Nil

Nil

89

408.

Omitted

409.

Any Chapter

Artificial Plasma

5%

-

-

410.

Omitted

 

 

 

 

411.

Omitted

 

 

 

 

412.

Omitted

 

 

 

 

413.

Omitted

 

 

 

 

414.

Omitted

 

 

 

 

415.

Omitted

 

 

 

 

416.

0508 00

Conch shell

5%

-

-

417.

29[1301 90]

Old[1301 10 20]

Seed Lac

5%

-

-

418.

28, 29, 32, 39, 70 or 90

Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,-

(i) E-glass roving/yarn;

(ii) liquid absorbent polymer;

(iii) polyurethane polymer;

(iv) vinyl polymer

10%

-

5

419.

2902 43 00

p-Xylene

57[Nil]

old[2%]

-

-

420.

30 or any other Chapter

Drugs and materials

Nil

Nil

90

421.

70

Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters.

5%

-

5

156[422.]

71

Diamonds including lab grown diamonds- semi-processed, half-cut or broken.

Nil

-

-

Old[422.]

71

Semi-processed, half-cut or broken diamonds

Nil

-

-

423.

68, 72 or 85

The following goods, namely :-

(1) Graphite Felt or graphite pack for growing silicon ingots;

(2) Thin steel wire used in wire saw for slicing of silicon wafers.

5%

-

5

424.

84 or any other Chapter

Goods specified in List 44 required for use in high voltage power transmission project

5%

-

91

136[424A.]

Any Chapter

Parts and components of the goods specified in List 44 required for use in high voltage power transmission project

5%

5%

5 and 91

425.

84 or any other chapter

The following goods for use in man-made or synthetic fibre or yarn industry, namely :-

(1) Machinery or equipment specified in List 45;

(2) Parts for manufacture of the goods at (1) 5 above

 

5%

 

5%

 

-

 

-

 

-

 

5

426.

84 or any other chapter     

The following goods for use in textiles industry; namely :-

(1) Machinery or equipment specified in List 46;

(2) Parts for manufacture of the goods at (1) above

 

5%

 

5%

 

-

 

-

 

-

 

5

426A.

Any Chapter

27[All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in-

(i)           Delhi MRTS Project Phase-I; and

(ii)          Specified corridors of Delhi MRTS Project Phase-II, comprising of the following:-

(a)          Vishwavidyalaya- Jahangirpuri;

(b)          Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);

(c)          Shahdara- Dilshad Garden

(d)          Indraprastha-New Ashok Nagar;

(e)          Yamuna Bank-Anand Vihar-Inter State Bus Terminus; and

(f)           Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor)]

Old[All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project .]

 

Nil

Nil

92

37Omitted[ 426 B

84 or any other chapter

The following machinery or equipment for use in textile industry, namely:-

(1)    Two-for-one/three-for-one twisters;

(2)    Vacuum autoclave and rewinding machine for bobbin to hank;

(3)    Parts for manufacture of the machinery or equipment specified at (1) or (2) above.

Omitted[ (4) Spare parts required for maintenance of machinery or equipment specified at (1) or (2) above, falling under Chapters 84 or 85

10%

10%

10%

10%

-

-

-

-

-

-

5

5

427.

85.17

Routers, modems and fixed wireless terminals (FWT)

10%

-

- ]

428.

Omitted

429.

86

Loco simulators

5%

-

-

430.

Omitted

 

 

 

 

431.

Omitted

 

 

 

432.

90 or any other Chapter

(A) The following goods for physically disabled persons, namely,-

(i) Crutches;

(ii) Wheel chair;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers;

(vi) Artificial limbs

(B) Parts of goods at (A) above

Nil

 

 

 



 

Nil

-

 

 

 

 

 

 

-

-

 

 

 

 

 

 

-

433.

9801

Goods required for -

(1) Project for LNG Regassification Plant

5%

116[10%]

Old94[8%]

Old87[10%]

63Old[14%]

Old[16%]

-

(2) Aerial Passenger Ropeway Project

5%

98[-]

Old[Nil]

-

434.

1511 90

All goods

70 [7.5%]

Old68[27.5%]

Old45[57.5%] 

old34[67.5%]

18 80% old[90]%]]

-

-

435.

5102

All goods

5%

-

-

436.

5301

All goods

122[Nil] Old[5%]

-

-

437.

6310

All goods

5%

-

-

37Omitted[ 438.

75

Nickel and articles of nickel

5%

-

- ] 

439.

85 or any other Chapter

Goods specified in List 47

5%

-

47 or 48 or 49 and 93

440.

Omitted

32[441.

9801

All goods

63[5%]

Old[7.5%]

-

-]

Old[441.

9801

All goods

10%

16%

94]

442.

Omitted

443.

3207 40 00

All goods

37[5%] Old[ 10% ]

-

-

444.

Omitted

445.

1

Animals and birds imported by zoo.

Nil

-

-

446.

71[1108 12 00]

Old[1108 12 00,

1108 14 00

1108 19 10 or

1109 19 90]

All goods

30%

-

-

447

1903 00 00

All goods

30%

-

-

448

25, 28, 38 or 39

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(A)

(1) Aluminous cement

(2) Silicon metal (99%)

(3) Micro/fumed silica

(4) Brown fused alumina

(5) Sintered/tabular alumina

(6) Fused zirconia

(7) Sodium hexameta phosphate

(8) Silicon carbide

(9) Boron carbide

(10) Reactive alumina

(11) Fused silica; and

 

32[5%]

Old[7.5%]

 

-





5





 

 

(B) Phenolic Resin

32[5%]

Old[10%]

-

5

449

Any Chapter

Common salt (including Rock Salt, Sea Salt and Table Salt)

Nil

-

-

450

Any Chapter

The Blood Group sera, namely:-

Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti PI., anti S., anti human globulin sera,

anti F., anti kell, anti cellane, anti JKa., and anti I

Nil

-

-

451

Any Chapter

Artificial Kidney

Nil

-

-

452

Any Chapter

All types of contraceptives

Nil

-

-

453

Any Chapter

Commercial catalogues in book form

Nil

-

-

454

Any Chapter

Postage stamps, unused

Nil

-

-

455

4114 20 10

Patent leather

Nil

-

-

456

6902 or 6903

All goods

32[5%]

Old[7.5%]

-

-

37Omitted[ 457

7401, 7402, 7403, 7404, 7405, 7406, 7407, 7408, 7409, 7410

All goods

32[5%]

Old[7.5%]

-

- ]

31[457A.

7411 or 7412

All goods

7.5%

-

-]

37Omitted[ 458

29[7801, 7802, 7804]

 

Old[7801,7802,7803,

7804]

All goods

5%

-

- ]

30[458A.

7806

Lead bars, rods, profiles and wire

5%

-

-]

37Omitted[ 459

7901, 7902, 7903, 7904,7905

All goods

32[5%]

Old[7.5%]

-

- ]

31[459A.

7907

Zinc tubes, pipes and tube or pipe fittings

7.5%

-

-]

37Omitted[460

8101, 8104, 8105, 8107,8108

All goods (other than those falling under tariff items 8101 99 10, 8101 99 90, 8104 90 90,

8105 90 00, 8107 90 90 and 8108 90 90)

32[5%]

Old[7.5%]

-

- ]

30[460A.

8101 99 90

Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

5% Old[ 7.5% ]

-

-]

37Omitted[461

8102, 8103, 8106, 8109, 8110, 8111,

8112

All goods, other than articles thereof

 

 

32[5%]

Old[7.5%]

-

-

462

9508

Roundabouts, swings, shooting galleries and other fairground amusements

10%

-

- ]

463

84 or any other Chapter

Machinery or equipment for effluent treatment plant for leather industry

Nil

-

96

144[463A]

2710

Naphtha for the manufacture of Polymers specified at S.Nos. 477 to 480 below, imported by M/s Haldia Petrochemicals Limited (HPL)

Nil

-

5

65Omitted[ 464.]

2710

Naphtha for the manufacture of polymers specified at S.Nos.477 to 480 below.

Nil

-

5

465.

2901 21 00

Ethylene

5%

-

-

466.

2901 22 00

Propylene

5%