Notification No. 12/2012-Cus Dated 17/03/2012
Supersession of Notification No. 21/2002-Cus dated 1/3/2002- G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as t he case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-
(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 standard rate specified in the corresponding entry in column (4) of the said Table;
(b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act 1975 (51 of 1975) as is in excess of the additional duty rate specified in the corresponding entry in column (5) of t he said Table, subject to any of the conditions, specified in t he Annexure to this notification, the condition number of which is mentioned in t he corresponding entry in column (6) of the said Table:
13[(ba) the goods specified against serial no. 104A of the said Table on or after the first day of April, 2013]
Table
|
S. No. |
Chapter or Heading or sub– heading or tariff item |
Description of goods |
Standard rate |
Additional duty rate |
Condition No. |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
|
1. |
1 |
Animals and birds imported by zoo |
Nil |
- |
- |
|
|
2. |
1 |
Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock |
5% |
- |
- |
|
|
3. |
1 |
Grand parent poultry stock and donkey stallions |
25% |
- |
- |
|
|
4. |
0302 or 0303 |
Atlantic salmon |
10% |
- |
- |
|
|
5. |
0303 |
Tuna bait |
Nil |
- |
- |
|
|
6. |
030616 or 030617 |
Live SPFL. vannamei broodstock |
10% |
- |
- |
|
|
7. |
040210 or 04022100 |
21[Goods up to an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.] Old[ Goods up to an aggregate of fifty thousand metric tonnes of total imports of such goods in a financial year.] |
21[15%]
Old[Nil] |
- |
1 |
|
|
8. |
0405 |
Butter, ghee and butter oil |
30% |
- |
- |
|
|
9. |
0405 |
White butter, butter oil, anhydrous milk fat up to an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year. |
Nil |
- |
1 |
|
|
10. |
04069000 |
All goods |
30% |
- |
- |
|
|
11. |
5 |
Pancreas |
5% |
- |
- |
|
|
12. |
0508 00 |
Conch shell |
5% |
- |
- |
|
|
13. |
0508 00 10 |
All goods |
Nil |
- |
- |
|
|
14. |
051191 |
Artemia cyst, including wet artemia cyst |
5% |
- |
- |
|
|
15. |
05119911 |
Artemia |
5% |
- |
- |
|
|
16. |
05 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% |
- |
- |
|
|
17. |
06, 07, 08, 09 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% |
- |
2 |
|
|
18. |
0601 or 0602 |
All goods |
5% |
- |
- |
|
|
19. |
0703 10 |
All goods |
Nil |
- |
- |
|
|
20. |
0713 |
Pulses |
10% |
- |
- |
|
|
21. |
0713 |
Pulses |
Nil |
- |
- |
|
|
22. |
08013100 |
Cashew nuts in shell |
Nil |
- |
- |
|
|
23. |
0802 12 00 |
All goods |
Rs. 65/-per kg. |
- |
- |
|
|
25[23a. |
08 02 21 00, 08 02 22 00 |
All goods |
Rs. 65/-per kg. |
- |
- |
|
|
24. 24 |
old[08025000] 08025100 08025200 |
All goods |
10% |
- |
-] |
|
|
25. |
08026100, 08026200, 08027000 or 08029000 |
All goods (excluding areca nuts also known as betel nuts) |
30% |
- |
- |
|
|
26. |
0804 1020, 0804 1030 |
All goods |
20% |
- |
- |
|
|
27. |
0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00 |
All goods |
30% |
- |
- |
|
|
28. |
0806 20 |
All goods |
100% |
- |
- |
|
|
29. |
08062010 |
Sun dried dark seedless raisin |
30% |
- |
- |
|
|
30. |
0810 60 00 or 0810 90 |
All goods, other than black, white or red currants and gooseberries |
15% |
- |
- |
|
|
31. |
0904 11 10 |
Long pepper (Piper longum) |
30% |
- |
- |
|
|
32. |
0907 |
All goods |
35% |
- |
- |
|
|
33. |
1001 |
All goods other than meslin |
50% |
- |
- |
|
|
34. |
1001 1900 or 1001 99 10 |
Wheat |
Nil |
- |
- |
|
|
35. |
1001 |
Meslin |
Nil |
- |
- |
|
|
36. |
1005 10 00, 1007 or 1008 21,1008 29 |
All goods |
50% |
- |
- |
|
|
37. |
1005 90 00 |
Goods upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year |
Nil |
- |
1 |
|
|
38. |
1005 90 00 |
All goods other than those specified against S. No. 37 |
50% |
- |
- |
|
|
26[38a. |
1104 22 00 |
De-hulled oat grain |
15% |
- |
-] |
|
|
39. |
11071000 |
All goods |
30% |
- |
- |
|
|
40. |
1207 91 00 |
All goods |
20% |
- |
- |
|
|
41. |
1209 |
All goods (other than those falling under sub-headings 120991 and 120999) |
15% |
- |
- |
|
|
42. |
120991 or 120999 |
All goods |
5% |
- |
- |
|
|
43. |
1211 30 00, 1211 40 00 or 1211 90 |
All goods (other than liquorice roots) |
15% |
- |
- |
|
|
44. |
1301 90 |
Seed lac |
5% |
- |
- |
|
|
45. |
1301 90 13 |
Asafoetida |
20% |
- |
- |
|
|
46. |
1301 90 22 |
All goods |
20% |
- |
- |
|
|
47. |
1301 90 49 |
Oleopine resin |
5% |
- |
- |
|
|
48. |
1302 19 or 1302 20 00 |
All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) |
15% |
- |
- |
|
|
49. |
1401 10 00 |
Bamboo for use in the manufacture of agarbatti |
10% |
- |
- |
|
|
50. |
15. |
Edible oils falling under headings 1508, 1512, 1513, 1514,1515 or sub-heading 1511 10 |
85% |
- |
- |
|
|
51. |
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 |
24[2.5%]
|
|
|
|
|
|
||||||
|
|
|
(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 |
Old[Nil] |
- |
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 |
24[2.5%]
Old[Nil] |
- |
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 entry, “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 |
24[2.5%]
Old[Nil]
|
- |
- |
|
|
52. |
15 |
Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) |
85% |
- |
- |
|
|
53. |
15 |
Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 52 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 t he case of cottonseed oil, oil having a free fatty acid c ontent 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 |
|
|
54. |
1505 |
All goods |
15% |
- |
- |
|
|
55. |
15071000 |
All goods |
24[2.5%]
Old[Nil] |
- |
- |
|
|
56. |
15079010 |
All goods |
7.5% |
- |
- |
|
|
57. |
1508, 1509, 1510, 1512, 1513, 1514, or 1515 |
All goods, crude and edible grade |
24[2.5%]
Old[Nil] |
- |
- |
|
|
58. |
1508,1509, 1510, 1512, 1513, 1514 or 1515 |
All goods, refined and edible grade |
7.5% |
- |
- |
|
|
59. |
1511 90 |
All goods |
7.5% |
- |
- |
|
|
60. |
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 |
|
|
61. |
1512 11 |
All goods other than those specified against S. No. 60 |
75% |
- |
- |
|
|
62. |
15121110 |
All goods |
24[2.5%]
Old[Nil] |
- |
- |
|
|
63. |
15121910 |
All goods |
7.5% |
- |
- |
|
|
64. |
151419 or 1514 99 |
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 |
|
|
65. |
1514 11 or 1514 91 |
All goods, edible grade |
24[2.5%]
Old[Nil] |
- |
- |
|
|
66. |
1514 19 or 15 14 99 |
All goods, edible grade |
7.5% |
- |
- |
|
|
67. |
1516 10 |
All goods |
30% |
- |
- |
|
|
68. |
1516 20 |
All goods |
80% |
_ |
_ |
|
|
69. |
1516 20 |
All goods, edible grade |
7.5% |
- |
- |
|
|
70. |
1517 or 1518 |
All goods of edible grade |
80% |
- |
- |
|
|
old[71. |
1517 10 21, 1517 90 10, 1517 90 20, 1518 00 11, 1518 00 21 or 1518 00 31 |
All goods, edible grade |
7.5% |
- |
-] |
|
|
27[71. |
1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21 or 1518 00 31 |
All goods, edible grade |
7.5% |
- |
-] |
|
|
72. |
1517 or 1518 |
All goods other than edible grade |
30% |
- |
- |
|
|
73. |
1520 00 00 |
Crude glycerin |
12.50% |
- |
- |
|
|
74. |
1520 00 00 |
All goods |
20% |
- |
- |
|
|
75. |
1701 |
All goods |
60% |
- |
- |
|
|
76. |
1701 |
Raw Sugar |
10[10%]
old[Nil] |
- |
3A |
|
|
77. |
1701 |
Refined or white sugar |
10[10%]
old[Nil] |
- |
3B |
|
|
78. |
1701 |
Raw sugar if imported by a bulk consumer |
10[10%]
old[Nil] |
- |
3C |
|
|
79. |
1702 |
Dextrose Monohydrate |
20% |
- |
- |
|
|
80. |
1702 |
Lactose for use in the manufacture of homeopathic medicine |
10% |
- |
5 |
|
|
81. |
170211 or 170219 |
All goods |
25% |
- |
- |
|
|
82. |
1703 |
All goods |
10% |
- |
- |
|
|
83. |
1704 10 00 |
All goods |
30% |
- |
- |
|
|
84. |
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% |
- |
- |
|
|
85. |
190110 |
Preparations for infant use, put up for retail sale |
30% |
- |
- |
|
|
86. |
1903 00 00 |
All goods |
30% |
- |
- |
|
|
87. |
1905 31 00 or 1905 32 |
All goods |
30% |
- |
- |
|
|
88. |
2004 10 00 |
All goods |
30% |
- |
- |
|
|
28[88A. |
2008 11 00 |
Peanut butter |
7.5% |
- |
- |
|
|
89. |
20089300, 2009 8100 , 2009 90 00, 2202 90 |
Cranberry products |
10% |
- |
- |
|
|
90. |
2009 11 00, 2009 12 00 or 2009 19 00 |
Orange juice |
30% |
- |
- |
|
|
91. |
21061000 |
Soya protein concentrate |
10% |
- |
- |
|
|
92. |
210690 |
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 degrees centigrade) |
30% |
- |
- |
|
|
93. |
Any Chapter |
The goods specified in List 1 used in the processing of sea-food. |
Nil |
Nil |
6 |
|
|
94. |
22 |
Wine, for use as sacramental wine |
30% |
Nil |
7 |
|
|
95. |
220710 |
All goods |
- |
Nil |
- |
|
|
96. |
2207 20 00 |
All goods |
7.5% |
- |
- |
|
|
97. |
2208 |
Angostura bitters |
5% |
- |
- |
|
|
98. |
23, 28, 29, 30 or 38 |
Veterinary drugs and other goods specified in List 2 |
10% |
- |
- |
|
|
99. |
230120 |
All goods |
5% |
- |
- |
|
|
18[99 A |
2302 10 10 |
Maize bran |
Nil |
- |
-] |
|
|
100. |
2302 40 00 |
Bran, sharps and other residues, whether or not in the form of pellets, derived from t he sifting, milling or other working of rice |
15% |
- |
- |
|
|
101. |
2301 20, 2309 90 32, 2309 90 39 |
Fin fish feed |
Nil |
- |
- |
|
|
102. |
2304, 2305 or 2306 |
All goods |
15% |
- |
- |
|
|
103. |
2304 |
Dietary soya fibre |
15% |
- |
- |
|
|
104. |
2306 |
De -oiled rice bran oil cake |
Nil |
- |
- |
|
|
13[104A. |
De-oiled soya extract |
2304 |
Nil |
- |
- |
|
|
Groundnut oil cake/oil cake meal |
2305 |
Nil |
- |
- |
||
|
Sunflower oil cake/oil cake meal |
230630 |
Nil |
- |
- |
||
|
Canola oil cake /oil cake meal |
230690 |
Nil |
- |
- |
||
|
Mustard oil cake/oil cake meal |
230690 |
Nil |
- |
-] |
||
|
105. |
2309 10 00 |
All goods |
20% |
- |
- |
|
|
106. |
2309 90 |
Feed additives or pre-mixes |
20% |
- |
- |
|
|
107. |
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% |
- |
- |
|
|
108. |
25 (except 2515, 2516, 2523, 2524) |
All goods |
5% |
- |
- |
|
|
109. |
2503 00 |
Crude or unrefined sulphur |
2.5% |
- |
- |
|
|
110. |
2510 |
Rock phosphate |
2.5% |
- |
- |
|
|
111. |
2520 10 |
Gypsum |
2.5% |
- |
- |
|
|
112. |
2523 29 |
All goods |
Nil |
- |
- |
|
|
113. |
2528 |
Boron ores |
2.5% |
- |
- |
|
|
114. |
2529 22 00 |
Acid grade fluorspar |
5% |
- |
- |
|
|
115. |
25, 28, 38 |
The following goods, when imported for |
|
|
|
|
|
|
or 39 |
use in t he 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
|
5% |
- |
5 |
|
|
|
|
(B) Phenolic resin |
5% |
- |
5 |
|
|
116. |
26 |
Gold ores and concentrates for use in the manufacture of gold |
Nil |
23[4%]Old[2%] |
5 and 8 |
|
|
117. |
2601 to 2617 |
All goods |
2.5% |
- |
- |
|
|
118. |
26040000 |
Nickel ore and concentrate |
Nil |
- |
- |
|
|
119. |
26121000 |
Uranium concentrate (U308), for generation of nuclear power |
Nil |
- |
- |
|
|
120. |
262011 00, 262019 00 |
All goods |
5% |
- |
- |
|
|
121. |
2620 30 |
All goods |
5% |
- |
- |
|
|
122. |
2701 |
Coking coal
Explanation.- For the purposes of this exemption, “Coking coal” means coal having mean reflectance of more than 0.60 and Swelling Index or Crucible Swelling Number of 1 and above |
Nil |
- |
- |
|
|
59[122A. |
27011200 |
Bituminous Coal |
2% |
2% |
-] |
|
|
123. |
27011920 |
Steam Coal |
30[2%] old[Nil] |
31[2%] old[1%] |
- |
|
|
old[124. |
2701 11 00, 2701 12 00, 2701 19 |
All goods other than those specified at S. Nos. 122 and 123 above. |
5% |
- |
-] |
|
|
32[124. |
2701 12 00, 2701 19 |
All goods other than those specified at S. Nos. 122 and 123 above. |
5% |
- |
-] |
|
|
125. |
2704 00 |
Metallurgical coke |
Nil |
- |
- |
|
|
126. |
2707 |
Carbon black feed stock |
2.5% |
- |
- |
|
|
127. |
2709 00 00 |
All goods |
Nil |
- |
- |
|
|
128. |
2710 |
Avgas |
Nil |
- |
- |
|
|
129. |
2710 |
Naphtha for the manufacture of polymers specified at S. Nos. 237 to 240 below, imported by M/s Haldia Petrochemicals Limited(HPL) |
Nil |
- |
5 |
|
|
130. |
2710, 2711, 2712, 2713, 2714 or 2715 |
All goods(including naphtha),other than goods mentioned at Sr. Nos. 131, 132, 133, 134, 135, 136, 137, 141, 143 |
5% |
- |
- |
|
|
131. |
2710 |
Motor spirit commonly known as petrol |
2.5% |
- |
- |
|
|
132. |
2710 |
High speed diesel (HSD) |
2.5% |
- |
- |
|
|
133. |
2710 |
Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in t he power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra |
Nil |
Nil |
- |
|
|
134. |
2710 |
Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in t he business of supplying electrical energy: Provided that t he 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 (36 of 2003). |
Nil |
- |
- |
|
|
135. |
2710 19 20 |
All goods |
Nil |
- |
- |
|
|
136. |
2710 or 2714 90 |
All goods, for the manufacture of fertilisers |
Nil |
Nil |
5 |
|
|
137. |
2710 19 |
Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through t he Public Distribution System Expla nat ion. - “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 |
- |
- |
|
|
138 |
27111100 |
Liquefied natural gas (LNG) |
5% |
- |
- |
|
|
139. |
2711 11 00 2711 21 00 |
Liquefied natural gas (LNG) and Natural gas (NG), when imported for generation of electrical energy by a generating company as defined in section 2(28) of t he Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in t he business of supplying electrical energy: Provided that the exemption shall not be available if suc h liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in section 2(8) of t he Electricity Act, 2003 ( 36 of 2003) |
Nil |
- |
- |
|
|
140. |
27111200, 27111300, 27112100 |
All goods |
5% |
- |
- |
|
|
141. |
27111200, 27111300, 27111900 |
Liquefied propane and butane mixture, Liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported 19[by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers.] Old [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 the 28th January, 2003] |
Nil |
- |
- |
|
|
142. |
2711 19 00 |
Liquefied petroleum gases(LPG) |
5% |
- |
- |
|
|
22[142.A |
2711 |
Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Explanation.- For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit. |
Nil |
-Nil |
5] |
|
|
143. |
2713 |
Petroleum coke |
2.5% |
- |
- |
|
|
144. |
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 |
- |
9 |
|
|
5[145.] |
2716 00 00 |
Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas or Special Economic Zone- |
|
|
|
|
|
|
|
(a) If removed from power projects of 1000 MW and above,
(i) using imported coal as fuel; |
Rs. 30 per 1000 kwh |
- |
- |
|
|
|
|
(ii) using domestic coal as fuel; |
Rs. 30 per 1000 kwh |
- |
- |
|
|
|
|
(iii) using domestic gas as fuel;
(b) If removed from power projects of less than 1000 MW,-
(i) using imported coal as fuel; |
Rs. 120 per 1000 kwh
Nil |
-- |
-- |
|
|
|
|
(ii) using domestic coal as fuel; |
Nil |
- |
- |
|
|
|
|
(iii) using domestic gas as fuel; |
Rs. 60 per 1000 kwh |
- |
- |
|
|
old[145.] |
2716 00 00 |
Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas or Special Economic Zone- |
|
|
|
|
|
|
|
(a) If removed from power projects of 1000 MW and above,
(i) using imported coal as fuel; |
Rs.100 per 1000 kwh |
- |
- |
|
|
|
|
(ii) using domestic coal as fuel; |
Nil |
- |
- |
|
|
|
|
(iii) using domestic gas as fuel;
(b) If removed from power projects of less than 1000 MW,-
(i) using imported coal as fuel; |
Rs.110per 1000 kwh
Rs. 40 per 1000 kwh |
-- |
-- |
|
|
|
|
(ii) using domestic coal as fuel; |
Nil |
- |
- |
|
|
|
|
(iii) using domestic gas as fuel; |
Rs. 60 per 1000 kwh |
- |
- |
|
|
146. |
2716 00 00 |
All goods, other than goods mentioned at S. No. 145 |
Nil |
- |
- |
|
|
147. |
28, 29 or 30 |
The following goods, namely: - (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 |
5% |
- |
- |
|
|
|
|
(B) Bulk drugs used in the manufacture of drugs or medicines at (A) |
5% |
- |
5 |
|
|
148. |
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 |
- |
- |
|
|
|
|
(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A)
(C) Other life saving drugs or medicines |
Nil
Nil |
-
Nil |
5
10 |
|
|
149. |
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 |
|
|
150. |
28 |
All goods |
7.5% |
- |
- |
|
|
151. |
28 |
Phosphoric acid, for the manufacture of fertilizers |
5% |
Nil |
- |
|
|
152. |
28 |
Anhydrous ammonia, for t he manufacture of goods falling under Chapter 31, for use as fertilizers |
- |
Nil |
- |
|
|
153. |
28, 29, 84, 85 or 90 |
T he goods specified in List 7, for the manufacture of laser and laser based instrumentation |
Nil |
- |
11 |
|
|
154. |
28 or 38 |
The following goods, namely:-(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for t he manufacture of undiffused silicon wafers; (b) Undiffused silicon wafers, for t he manufacture of solar cells or solar cell modules; |
Nil |
- |
5 |
|
|
155. |
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 |
|
|
156. |
2801 20 22 |
Iodine |
2.5% |
- |
- |
|
|
157. |
Any Chapter |
Common salt (including Rock Salt, Sea Salt and Table Salt) |
Nil |
- |
- |
|
|
158. |
2809 20 10 |
All goods |
5% |
- |
- |
|
|
159. |
2818 20 10 |
All goods |
5% |
- |
- |
|
|
160. |
2825 |
Vanadium pentaoxide or vanadium sludge |
2.5% |
- |
- |
|
|
161. |
2825 40 00 |
Nickel oxide and hydroxide |
Nil |
- |
- |
|
|
162. |
2841 |
Ammonium Metavanadate |
2.5% |
- |
- |
|
|
163. |
28442000 |
Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power |
Nil |
- |
- |
|
|
164. |
2852 or 3822 |
Pharmaceutical Reference Standard |
5% |
- |
12 |
|
|
165. |
29 (except 2905 43 00, 2905 44 00 and 293371 00) |
All goods |
7.5% |
- |
- |
|
|
166 |
29 or 38 |
Alpha pinene |
5% |
- |
- |
|
|
167. |
29 or any Chapter |
Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DT P vaccines |
Nil |
Nil |
13 |
|
|
168.
|
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 c ontrol 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 (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 |
|
|
169 |
29 or 38 |
Gibberellic acid |
|
|
5% |
|
|
170. |
29 |
DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin |
5% |
- |
- |
|
|
171. |
29 |
Maltol, for use in the manufacture of deferiprone |
Nil |
- |
5 |
|
|
172. |
||||||