Notification No. 12/2012-Cus Dated 17/03/2012

Supersession of Notification No. 21/2002-Cus dated 1/3/2002G.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%

-