Eximkey - India Export Import Policy 2004 2013 Exim Policy

Customs Notification No.16/2000 (I)-Customs, dated the 1st March, 2000

·  Notification

·  Table

·  Condition

·  List 1 to 9

·  List 10 to 34

 

 

                                        Table


 

 

S.No.   Chapter        Description of goods                  Standard  Additional  Condition

        or heading No.                                      rate      duty rate   No.

        or sub -heading

        No.


 

(1)     (2)            (3)                                  (4)         (5)         (6)


 

 

 

1.      01             Cows, heifers, bulls, goats,

                       sheep, pigs, angora rabbits,

                       ducklings and pureline poultry

                       stock                                 5%         -           -

 

2.      01             Grand parent poultry stock

                       and Donkey stallions                  25%        -           -

 

3.      0402.10        Goods upto an aggregate of ten        15%        -           1A

        or             thousand metric tonnes of total 

        0402.21        imports of such goods in a 

                       financial year

 

4.      0405.10        All goods                             35%        -           -

        or

        0406.90

 

5.      05             Pancreas                              Nil        -           -

 

6.      05 or          The following goods, namely:-

        any            (1) Frozen semen; 

        other          (2) Frozen semen equipment,

        Chapter        namely:- 

                       (a) liquid nitrogen containers,

                       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                    Nil       Nil          -

  

7.      06.01          All goods                             5%         -           -

        or

        06.02

8.      06, 07, 08     The following planting materials,

        or 12          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%        Nil          1

 

9.      0703.10        Onions                                Nil        -           -

 

10.     07.13          Pulses                                Nil        -           -

 

11.     08             Cashew nuts in shell                  Nil       Nil          -

 

11A.    0802.12        All goods                             Rs.65     -           -

                                                             / per 

                                                             kg.

 

 

11B.    0802.90         All goods other than                  35%        -           -

                       Areca nuts                                   

 

(11B has been inserted vide notification no. 97/2000-Cus dated 7-7-2000)

 

12.     0805.10,       All goods                             35%        -           -

        0805.30, 

        and

        0808.20

 

13.     0806.10        All goods                             35%        -           -

 

14.     0810.90        All goods                             15%        -           -

 

15.     08, 12,        All goods (excluding alcoholic 

        13 or          preparations falling under 

        15 to          sub-heading   No.2106.90)             25%        -           2

        21

16.     10.01          All goods (other than Meslin)         50%        -           -

 

 

17.            [Omitted] 

 

18.     10.01          Meslin                                Nil        -           -

 

18A.    1005.90        Goods upto an aggregate of three lakh   15%     -           1A

                       fifty thousand metric tonnes of total 

                       imports of such goods in a financial 

                       year

 

18B.    1005.90        All goods other than those specified          50%        -           -

                       against S.No. 18A above       

 

19A.    1005.10        All goods                             50%         -          -

 

19C.    10.07          All goods                             50%         -          -

 

19D.    1008.20        All goods                             50%         -          -

 

20.     1107.10        All goods                            35%         -          -

 

21.     12.09          All goods (other than those falling  15%         -          -

                       under 1209.91 and 1209.99)

 

22.     1209.91        All goods                             5%          -          -

        or 1209.99

 

23.     1211.90        All goods                             15%         -          -

 

24.     1301.90        Oleopine resin                        15%         -          -

 

25.     1302.19 or     All goods                             15%         -          -

        1302.20

 

26.     15.05          All goods                             15%         -          -

 

27.     15             Edible oils or any material from which 

                       edible oil can be extracted when 

                       imported on or after the 8 th June, 

                       1999 and upto and inclusive of the 

                       31st day of March, 2000               Nil        Nil         3

28.     15             Edible oils falling under heading Nos.  45%       -          -

                       15.08, 15.12, 15.13, 15.14 or 15.15

 

28A.    15             All goods (other than edible oils)   35%         -          -

                       falling   under heading Nos. 15.07,

                       15.08, 15.09, 15.10, 15.11, 15.12,

                       15.13, 15.14 or 15. 15

 

28B.    1511.10        Crude Palm oil                          55%       -          -

 

28C.    1511.90        All goods                               65%       -          -

 

(Sr. No.28 has been amended & 28B and 28C has been inserted vide Customs

Notification No.142/2000, dt. 21-11-2000)

 

29.     15             Refined vegetable oils (other than 

                       RBD palm oil, RBD palmolein, RBD palm 

                       kernel oil and palm stearin) of edible 

                       grade, in loose or bulk form                  45%         -         -

 

(Sr. No.29 has been amended vide Customs Notification No.142/2000, dt. 21-11-2000)

  

30.     15             Vegetable oils (excluding coconut oil,  35%       -         4A

                       palm oil and its fractions, whether 

                       refined or not) of edible grade, in 

                       loose or bulk form other than those 

                       specified against S.No.29 above, 

                       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%.

 

30A.    15             Crude palm oil and its fractions, of  25%         -          4B;

                       edible grade, with free fatty acid 

                       content of at least 2%, in loose or 

                       bulk form, imported for the manufacture 

                       of oil commonly known as vanaspati.

 

(Sr. No.30 & 30A has been amended vide Customs Notification No.142/2000, dt. 21-11-2000)

 

 

31.     17.01          All goods                             60%         -          -

 

32.     1702.11        All goods                             25%         -          -

        or 1702.19

 

33.     17.03          All goods                             15%         -          -

 

34.     1704.10        All goods                             35%         -          -

 

35.     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 heading Nos. 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%      -          -

 

36.     1901.10        Preparations for infant use, put up   35%         -          -

                       for retail sale

 

37.     1905.30        All goods                             35%         -          -

 

38.     2004.10,       All goods                             35%         -          -

        2009.11 

        or 2009.19

 

39.     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 degrees centigrade) 35%      -          -

 

40.     22             Wine, for use as sacramental wine     35%        Nil         5

 

41.     2203.00        All goods                              -         Nil         -

 

42.     22.04,         All goods                              -         Rs.9        -

        22.05                                                           per 

        or 22.06                                                        litre

 

43.     2207.10 or     All goods (other than Angostura bitters) -       Nil         -

        22.08

 

44.     2207.20        All goods                             15%         -          -

 

45.     22.08          Angostura bitters                     5%         Nil         -

 

46.     2301.20        All goods                             5%          -          -

 

46A.    2302.20,       All goods                             15%         -          -

        23.04, 

        23.05 or 

        23.06

 

47.     23.04          Dietary Soya Fibre                            15%        -           -

 

48.     2309.90        Prawn feed                            5%         -           -

                       'Explanation, - For the removal of

                       doubt, "prawn feed" shall mean goods -

                       i) which are capable of being used as

                       prawn feed, as suth 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 Handbook of Procedures, 1997-2002

                       Volume-II published vide Public Notice

                       No. 19(RE-88)/1997-2002 dated the 24th

                       June, 1998 (as amended from time to time)

                        of the  Government 

                       of India, in the Ministry of Commerce

                       and Industry.

(Explanation at clause (ii) has been amended vide notification no. 106/2000-Cus dated 21-7-2000)

 

49.     23, 28, 29,   Veterinary drugs and other goods      15%        -           -

        30 or 38       specified in List 1 

 

50.     25             Spodumene ore, Strontium ore or       15%        -           -

                       Natural Boron ore

 

51.     25.03          Crude or unrefined sulphur            5%         -           -

 

51A.    25.19          1. Dead burnt magnesite (DBM) having -  25%      -           4

 

                       (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

 

                       2. Fused magnesia

 

                       3. Sea water magnesia

 

 

52.     2620.19        All goods (excluding zinc dross)      15%       -            -

 

53.     2620.30        All goods (excluding copper mill scale) 15%    -            -

 

54.     27.01          Coking coal of ash content below 12%   5%       -            -

 

54A.    27.01          Coking coal of ash content of 12% or 15%       -            -"

                       more

 

55.     2701.12        All goods other than                  25%      -             -"

                       coking coal

 

56.     2707.99        Carbon black feedstock                25%      -             -

 

56A.    27.09          All goods                              10%     -             -

 

56B.    27.12, 27.13 or All goods                             20%     -             -

        27.15

 

(Above Sr. No. 56A & 56B has been inserted vide Customs Notification No.126/2000, dt. 29-9-2000)

      

57.     27.10          Kerosene imported by the Indian Oil  Nil      -             -

                       Corporation 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 as in force for the time 

                       being) and is ordinarily used as an 

                       illuminant in oil burning lamps.

 

58.     27.10          All goods, other than                 20%       -            -

                       (i) Kerosene 

                       (ii) Naptha

 

(Sr. No. 58 has been amended vide Customs Notification No.126/2000, dt. 29-9-2000)

 

                       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 as in force for the time 

                       being) and is ordinarily used as an 

                       illuminant in oil burning lamps.

 

59.     27             N-Paraffin imported for use in the 

                       manufacture of Linear Alkyl Benzene  20%       -            4

 

60.     27.10          Naphtha                               5%        -            -

 

61.     27.10 or       All goods, for the manufacture of     Nil      Nil           4

                       2714.90 fertilisers 

 

62.     2711.11        Liquefied natural gas                 5%        -            -

 

63.     2711.11 or     All goods, for the purpose of power   -        Nil           -

                       2714.90 generation

 

64.     28 or 29       Chemicals, for use in the manufacture 

                       of Centchroman                        Nil       -            -

 

65.     2801.20        Iodine for manufacture of Potassium 

                       Iodate                                -        Nil           4

 

66.     28             The following goods:-

                       (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%     -           -

 

67.     28             Phosphoric acid, for the manufacture 

                       of fertilisers                        5%        Nil          -

 

68.     28             Anhydrous ammonia, for the manufacture 

                       of fertilisers                        -         Nil          -

 

69.     28             Zirconium oxide or Yttrium oxide, for 

                       the manufacture of raw cubic zirconia  15%      Nil          -

 

70.     29 or 38       Gibberellic acid                      5%        Nil          -

 

71.     29             DL- 2 Aminobutanol, Diethyl Malonate, 

                       Triethyl Orthoformate, Aceto 

                       Butyrolactone, Thymidine, 

                       Artemisinin                           Nil       -            -

 

72.     29.22          Feed grade of-

                       (i)  L Lysine,

                       (ii) L Lysine mono Hydrochloride, 

                      (iii)DL Methionine, and

                       (iv) Methionine Hydroxy Analog        15%       -            -

 

(Sr. No. 72 has been amended vide Customs Notification No.131/2000, dt. 17-10-2000)

 

73.     29             7-ACA and Pseudoionone                25%       -            -

 

74.     29             Methyl tertiary butyl ether           25%       -            -

 

75.     29             Codeine Phosphate or Narcotine, 

                       imported by Government Opium and 

                       Alkaloid Factories                            5%       Nil           -

 

76.     29, 30,        The following goods, for the manufacture 

                       35, 38 or 39 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                      Nil       -            4

 

77.  Any Chapter       Raw materials, intermediates and 

                       consumables supplied by the UNICEF 

                       for the manufacture of DTP vaccines  Nil       Nil          6

 

78.     28, 29         Formulations or bulk drugs, namely:-

        or 30          Nilutamide, Sodium fusidate, 

                       Doxorubicin HCl, Cyclosporine, 

                       Azathioprine, Low molecular weight 

                       heparin or Erythropoietin.

                       Explanation.- The expressions 

                       “bulk drug” and “formulation” shall 

                       have the meanings respectively assigned 

                       to them in the Drugs (Prices Control) 

                       Order, 1995, issued under section 3 of 

                       the Essential Commodities 

                       Act, 1955 (10 of 1955)                15%         -          -

 

79.     28, 29 or 30  Formulations or bulk drugs, namely, 

                       Ceftazidime, Cefotaxime, Cisplatin, 

                       Melaginina, Measles vaccine, 

                       Vinblastine, Vincristine, Alprostadil, 

                       Ceftriaxone, Carbencillin disodium, 

                       Estradiol patch, Lincomycin HCl, 

                       Prostaglandin F2 alpha (PGF2), 

                       Salazosulpha pyridine, Sulphadoxine 

                       or Sulphamethoxy pyrazine.

 

                       Explanation.- The expressions 

                       “bulk drug” and “formulation” shall 

                       have the meanings respectively 

                       assigned to them in the Drugs 

                       (Prices Control) Order, 1995, 

                       issued under section 3 of the 

                       Essential Commodities 

                       Act, 1955 (10 of 1955)                25%        -           -

 

80.     28, 29,        The following goods, namely:-

        30 or 38       (A) Life saving drugs / medicines 

                       including their salts and esters

                       and diagnostic test kits specified 

                       in List 2                             Nil       Nil          -

 

                       (B) Bulk drugs used in the manufacture 

                       of life saving drugs or medicines 

                       at (A) above                          Nil        -           4

 

                       (C) Other life saving drugs or 

                       medicines                             Nil       Nil          7

 

81.     29             Maltol, if imported for use in the 

                       manufacture of Deferiprone            Nil        -           4

 

82.     30             Homoeopathic medicines                25%        -            -

 

83.     30             Reference Standard, , imported by the 

                       Central Drug Laboratory, Calcutta     Nil       Nil          8

 

84.     30             Medicaments containing spirit         -         Nil          -

 

85.     31             Kyanite salts, in a form indicative of 

                       their use for manurial purpose        5%         -           -

 

86.     31             Muriate of potash, for use as manure 

                       or for the production of complex 

                       fertilisers                           5%         -           -

 

87.     31             Ammonium phosphate or ammonium 

                       nitro-phosphate, for use as manure 

                       or for the production of complex 

                       fertilisers                           5%         -           -

 

88.     31             Composite fertilisers                 5%         -           -

 

89.     31             Potassium Nitrate, in a form indicative 

                       of its use for manurial purpose       5%         -           -

 

90.     3102.10        Urea, for use as manure               5%         -           -

 

91.     3104.30        Potassium sulphate, containing not more 

                       than 52% by weight of K2O             5%         -           -

 

92.     3105.30        Diammonium phosphate, for use as manure 

                       or for the production of complex 

                       fertilisers                           5%         -           -

 

93.     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%        Nil          9

 

94.     32, 34, 38,   (a) Electric parts for fitting on 

        39, 83 or     electric lamp / table lamp / wall 

                       any other  lamp / ceiling lamp / door lamp / window 

                       Chapter 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.

 

                       (i) Poly films used for shrink - wrapping 

                       and cling wrapping of artwares        Nil       Nil          10

 

 

95.     3301.90        Extracted oleoresins                  25%        -           -

 

96.     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)                           35%        -           -

 

97.     35             Hydroxyethyl starch, imported for use 

                       in the manufacture of Plasma Volume 

                       Expanders                             5%         -           4

 

98.     35             Isolated soya protein                 15%       Nil          -

 

99.     37             Film strips and film slides for 

                       educational purposes                  15%       Nil          -

 

100.    37             Film of a predominantly educational 

                       character                             15%       Nil          11

 

101.    37             Microfilms, of printed books (including 

                       covers for printed books), periodicals 

                       (including newspapers), music 

                       manuscripts, maps, charts, plans, 

                       drawings and designs                  15%       Nil          -

 

102.    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  15%       Nil          -

 

103.    37             Exposed cinematographic films         15%       Nil          12

 

104.    37             Colour positive unexposed cinematographic 

                       film in jumbo rolls and colour negative 

                       unexposed cinematographic film in rolls 

                       of 400 feet and 1000 feet             5%        Nil          -

 

105.    37 or 85       Films and video cassettes             15%       Nil          13

 

106.    3701.20 or     Instant print film                            5%         -           -

        3702.20

 

107.    3702.32,       All goods                             25%        -           -

        3702.39, 

        3702.42, 

        3702.43 or 

        3702.44

 

108.    38             Lumulus Amebocyte Lysate (LAL) Test Kit 15%      -          -

 

109.    38             Dipping Oil, Paclobutrazol (Cultar)  15%         -          -

 

110.    38             Bio-pesticides, based on -

                       (i) Bacillus thuringiensis var. kurstaki 

                       (ii) Bacillus thuringiensis var. 

                       israelensis 

                       (iii) Bacillus sphaericus             5%          -          -

 

111.    3823.70        All goods                             35%         -          -

 

112.    39             Dextran, imported for use in the 

                       manufacture of Plasma Volume Expanders  5%        -          4

 

113.    39             Saddle tree                           5%          -          -

 

114.    39 or 74       (i) Alatheon of Chapter 39 

                       (ii) Copper wire of Chapter 74        Nil        Nil         14

 

115.    39, 48 or      Tags, labels, printed bags, stickers, 

                       any other  belts, buttons or hangers,

                       imported by Chapter bona fide exporters Nil     Nil         -

 

116.    39, 44, 45,   The following goods for use in the 

        54, 56 or 95   manufacture of sports goods, namely:-

                       (1) Nylon gut falling under Chapter 

                       39, 54 or 56; 

 

                       (2) Willow clefts, ashwood or beechwood 

                       falling under Chapter 44; 

 

                       (3) Cork bottoms falling under Chapter 

                       45 or 95                              15%        -           -

 

117.    39.20          Subbed polyester base imported for the 

                       manufacture of medical or industrial 

                       X-ray films and graphic art films     Nil         -          -

 

118.    4012.10        Retreaded tyres, of a kind used 

                       on aircrafts                          3%          -          -

 

119.    41             Wet blue chrome tanned leather, crust 

                       leather, finished leather of all kinds, 

                       including splits and sides of the 

                       aforesaid                             Nil         -          -

 

120.    43.01 and      All goods (other than those falling 

        43.02          under sub-heading Nos. 4301.30 

                       and 4302.13)                          Nil         -          -

 

121.    47             Pulp of wood or of other fibrous 

                       cellulosic material (excluding rayon 

                       grade wood pulp)                       Nil         -          15

 

122.    47.07          All goods imported for use in, or 

                       supply to, a paper manufacturing unit 

                       for manufacture of paper              5%         Nil         16

 

123.    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                             Nil        Nil         -

 

124.    48.01          Newsprint                             5%         Nil         -

 

125.    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        Nil         -

 

126.    48.10          Light weight coated paper weighing 

                       upto 70 g/m 2 , imported by actual 

                       users for printing of magazines       5%         Nil         -

 

127.    49             Commonwealth and International Reply 

                       Coupons and UNESCO Coupons            Nil        Nil         -

 

128.    49             Greeting cards, diaries and calendars, 

                       and corresponding number of envelopes 

                       for such greeting cards, diaries and 

                       calendars, imported by the United 

                       Nations International Children’s 

                       Emergency Fund (UNICEF)               Nil         -          -

 

129.    49             Printed books (including covers for 

                       printed books) and printed manuals 

                       (including those in loose-leaf form 

                       with binder)                          Nil         -          -

 

130.    49             Cheque forms (including blank travellers 

                       cheques)                              15%         -          -

 

131.    49.07          Printed Indian Bank Notes, imported by

                       the Reserve Bank of India             Nil        Nil         -

 

132.    49.11          Plans, drawings and designs           Nil         -          -

 

133.    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                      Nil         -          -

 

134.    51.01          The following goods, namely:-

                       (A) Raw wool of average fibre diametre 

                       32 microns and above;                 5%          -          -

 

                       (B) Shorn wool falling under 

                       sub-heading No. 5101.21;              15%         -          -

 

                       (C) Carbonised wool falling under 

                       sub-heading No. 5101.30 5%            15%         -          -

 

135.    53.01          Flax fibre                            25%         -          -

 

136.    5303.10        Raw jute                              5%          -          -

 

137.    5303.90        Jute waste (including yarn waste and 

                       garnetted stock)                      25%         -          -

 

138.    54, 55 or 58  Lining and inter-lining materials     Nil        Nil         17

 

138A.  6001.10 and    Pile fabrics for the manufacture      15%         -           4

        6001.92         of toys

 

(Sr. No. 138A has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

139.    63.02          Cotton terry towels                    25%        -          -

 

140.    64 or any      The following goods for use in the 

        other          leather industry, namely:-

        Chapter        (1) Parts, consumables and other items 

                       specified in List 3 (A)               25%         -          -

 

                       (2) Other parts, consumables and items 

                       specified in List 3 (B)               25%         -          18

 

141.    70.15          Rough opthalmic blanks, for 

                       manufacture of optical lenses         25%         -          -

 

142.    70.19          Yarns of glass fibres, not coloured  20%         -          -

 

143.    70.19          Narrow woven fabrics of glass fibre  25%         -          -

 

144.    71             Industrial diamonds, whether natural or 

                       synthetic, in dust or in powder form  25%         -          -

 

145.    71             (i) Raw pearls, other than cultured 

                       pearls; 

                       (ii) Rubies, emeralds and sapphires, 

                       unset and imported uncut; 

                       (iii) Rough diamonds; 

                       (iv) Current coins of the Government 

                       of India                               Nil        Nil         -

 

146.    71             Raw cultured pearls (including 

                       admixtures of pearls containing raw 

                       real pearls and cultured pearls)      Nil         -          -

 

147.    71             Rough semi-precious stones            Nil         -          -

 

148.    71             Ash and residues containing precious 

                       metal or precious metal compounds, of 

                       a kind used principally for the 

                       recovery of precious metal            15%         -          -

 

149.    71             Foreign currency coins when imported 

                       into India by a Scheduled Bank        Nil        Nil         19

 

150.    71.02          Non-industrial diamonds (other than 

                       rough diamonds)                       15%         -           -

 

151.    71.04          Rough synthetic stones                15%         -           -

 

152.    7110.11 or     Platinum                              15%         -           -

        7110.19

 

153.    72             Hot rolled stainless steel coils      25%         -           -

 

154.    72             Tin mill black plate (TMBP) coils, for 

                       the manufacture of tin plates only    25%         -           -

 

155.    72.01          Pig iron                              15%         -           -

 

156.    7202.60        Ferro-nickel                          5%          -           -

 

157.    72.03          Hot briquetted iron (HBI) and sponge 

                       iron, imported by or on behalf of an 

                       electric arc furnace unit or induction 

                       furnace unit                          25%         -           -

 

158.    72.04          Melting scrap of iron or steel (other 

                       than stainless steel or heat resisting 

                       steel), for use in electric arc furnace 

                       or induction furnace or melting in a 

                       hot blast cupola or for supply to a 

                       unit for use in electric arc furnace 

                       or induction furnace or melting in 

                       a hot blast cupola                            5%         -            16

 

159.    72.04          Re-rollable scrap                     25%        -            20

 

160.    7204.21        Scrap of stainless steel, for the 

                       purpose of melting                            5%         -             -

 

161.    72.06          Ingots                                25%        -             -

 

162.    72.07          Billets, blooms and slabs containing 

                       by weight less than 0.6 per cent. 

                       of carbon                             25%        -             -

 

163.    72.08 or       Iron or non-alloy steel hot rolled 

        72.11          coils (flat rolled products in coils, 

                       not further worked than hot rolled, 

                       of not less than 1.5 mm. thickness, 

                       of a width exceeding 500 mm. and of a 

                       weight not less than 500 kgs. per 

                       piece), containing carbon content less 

                       than 0.6 per cent. by weight                  25%        -             -

 

164.    72.18          Stainless steel slabs                 25%        -             -

 

165.    Any Chapter    Coin blanks imported by a Mint of the 

                       Government of India                    Nil       Nil            21

 

166.    72 or any      The horological raw materials specified 

        other          in List 4 

        Chapter                                               15%        -             22

 

167.    72 or 73       All goods required for the manufacture 

                       of goods falling under Chapter 84 

                       or 85                                 25%        -        4 and 23

 

168.    75.01          Nickel oxide sinter for use in the 

                       manufacture of steel                  5%         -            4

 

169.    75.02          Unwrought nickel for use in the 

                       manufacture of steel                  5%         -            4

 

170.    75.08          All goods                             15%        -            -

 

171.    76.02          Aluminium waste and scrap             15%        -            -

 

172.    7615.19        All goods (other than pressure cookers 

                       of aluminium alloys or non-stick 

                       utensils of aluminium)                25%        -             -

 

173.    7615.20        All goods (other than Sanitary ware 

                       of aluminium or aluminium alloys)     25%        -            -

 

174.    80.07          All goods                             25%        -            -

 

175.    Any Chapter    Machinery and tools specified in List 5  5%     -           24

 

176.    38 or 81       Graphite synthetic or cobalt alloy/metal 

                       powder, imported for the manufacture of

                       diamond tools falling under Chapter 82  25%     -           4

 

177.    8207.90        Interchangeable tools for metal working 

                       hand tools                             25%        -           -

 

178.    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           -

 

179.    84 or 90       Goods specified in List 6, designed for 

                       use in the leather industry           5%        Nil           -

 

180.    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 manufacture of wind 

                       operated electricity generators, namely:-

                       (a) Special bearings, 

                       (b) Gear box, 

                       (c) Yaw components, 

                       (d) Sensors, 

                       (e) Brake hydraulics, 

                       (f) Flexible coupling, 

                       (g) Brake calipers, 

                       (h) Wind turbine controllers, 

                       (i) Parts of the goods specified 

                       at (a) to (h) above.

 

                       (3) Blades for rotor of wind operated 

                       electricity generators, for manufacture 

                       of wind operated electricity generators

 

                       (4) Parts and raw materials for 

                       manufacture of blades for rotor of 

                       wind operated electricity generators  5%          -          25

 

181.    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        Nil         26

 

182.    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 fertiliser plant; and 

 

                       (B) spare parts, other raw materials 

                       (including semi-finished material) 

                       or consumables stores, essential for 

                       maintenance of the fertiliser plant 

                       mentioned above.                      5%        16%          27

 

183.    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    25%        -           28

 

183A.   84             Bushings made of Platinum and 

                       Rhodium alloy when imported in 

                       exchange of worn out or damaged 

                       bushings exported out of India        25%        -           28A

 

184.    84 or 85       The following goods, for manufacture

                       of ground power units and air jet 

                       starters,-

                       (1) Diesel engines of 2400 rpm; 

                       (2) Alternators of 400 Hz, 115/200 V 

                       and 2400 rpm; 

                       (3) Oil free dry screw compressor     15%        -            -

 

185.    84 or any      The following goods, namely :-

        other          (1) Plant, machinery, equipment, special 

        Chapter        tools, tackles, spares (including 

                       insurance spares), consumables and 

                       security surveillance systems imported 

                       by or on behalf of the Reserve Bank of 

                       India or Bhartiya Reserve Bank Note 

                       Mudran Private Limited for the setting 

                       up of New Note Press projects at 

                       Salboni in West Bengal and at Mysore 

                       in Karnataka;

 

                       (2) Plant, machinery, equipment, spares 

                       (including insurance spares) and 

                       consumables imported by or on behalf 

                       of the Reserve Bank of India or the 

                       Bhartiya Reserve Bank Note Mudran 

                       Private Limited for expansion and 

                       modernisation of the Currency Note 

                       Press at Nashik in Maharashtra and the 

                       Bank Note Press at Dewas in 

                       Madhya Pradesh                        Nil       Nil          -

 

186.    84 or any      The following goods, namely:-

        other          (a) Vaccum tube solar collectors, 

        Chapter        concentrating solar collectors, 

                       plastic collectors or stirling 

                       engines, for manufacture of solar 

                       energy equipments;

 

                       (b) Linear actuators for tracking 

                       systems, Fresnel lenses or sun sensors, 

                       for manufacture of concentrating solar 

                       collectors                             15%       Nil          -

 

187.    84 or 85       Spares, supplied with outboard motors 

                       for maintenance of such outboard motors  5%     -           29

 

188.    84 or 85       Parts of outboard motors specified 

                       in List 7                             Nil        -           30

 

189.    85.06          Button cells                          15%        -           -

 

190.    Any Chapter    Raw materials or parts, for manufacture 

                       of button cells                       15%        -           4

 

191.    73, 84 or      Agricultural silos                            25%        -           -

        85

 

192.    8543.89        Complete Ozone generators             15%        -           -

 

193.    8409.91 or     All goods other than parts of goods 

        8409.99        falling under sub-heading 

                       Nos. 8407.31, 8407.32, 8407.33, 

                       8407.34 or 8408.20                            25%        -           -

 

194.    84.14          All goods, other than the following, 

                       namely:-

                       (1) compressors of a kind for use in 

                       airconditioning and refrigeration 

                       equipment; 

                       (2) Fans 

                       (3) parts of compressors specified 

                       at (1) above                          25%        -           -

 

195.    8418.99        All goods, other than parts of goods 

                       falling under sub-heading 

                       Nos. 8418.10, 8418.21, 8418.22 or 

                       8418.29                               25%         -          -

 

196.    84.21          Catalytic convertors                  5%          -          -

 

197.    Any Chapter    Parts of catalytic convertors, for 

                       manufacture of catalytic convertors  5%          -          4

 

198.    Any Chapter    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%          -          4

 

199.    8422.90        All goods, other than parts of dish 

                       washing machines                      25%         -          -

 

200.    84.48          All goods, other than parts of goods 

                       falling under sub-heading No. 8447.20         25%         -          -

 

201.    8451.90        All goods, other than parts of 

                       dry-cleaning machines                 25%         -          -

 

202.    8479.50 or     Machinery for production of commodities 25%      -          -

        8479.89

 

203.    84 or any      Goods specified in List 8 required for  25%      -          31

        other          use in a Green House 

        Chapter

 

204.    84 or any      Goods specified in List 9 required for  5%       16%         - 

        other          setting up crude petroleum refinery 

        Chapter

 

205.    84 or any      The following goods, namely:-

        other          (1) Kits required for the conversion of 

        Chapter        motor-spirit or diesel driven vehicles 

                       into Compressed Natural Gas driven 

                       vehicles; 

                       (2) Parts of the kits specified 

                       at (1) above                          5%          -          32

 

206.    84 or any      The following goods, namely:-

        other          (1) Kits required for the conversion 

        Chapter        of motor-spirit or diesel driven 

                       vehicles into Propane driven vehicles; 

                       (2) Parts of the kits specified 

                       at (1) above                          5%          -          32

 

207.    84 or any      Goods specified in List 10 required  Nil        Nil         33

        other          for construction of roads 

        Chapter

 

208.    84 or any      Navigational, communication, air-traffic 

                       control and landing equipment and spares 

                       for maintenance of such equipment when 

                       imported by Airports Authority of India 25%      -          34

 

209.    84 or any      Goods specified in List 11 required for 

        other          the initial setting up of a hotel or 

        Chapter        for substantial expansion of a hotel  25%         -          35

 

210.    Any Chapter    All goods, for renovation or 

                       modernisation of a power generation 

                       plant (other than captive power 

                       generation plant)                     5%         16%         36

 

211.    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)                     5%         16%         37

 

212.    85             Apparatus for carrier current line 

                       system or digital line systems, 

                       namely, HDSL system required for 

                       basic telephone service               5%          16%        38

 

213.    84, 85 or 90  Goods specified in List 12 required 

                       for cellular mobile telephone service         5%           16%          39

 

214.    84, 85 or 90  Goods specified in List 13 required 

                       for radio paging service               5%           16%       40

 

215.    84 or 85       Goods specified in List 14 required 

                       for closed user’s group 64 KBPS 

                       domestic data network via INSAT 

                       satellite system in extended C band  5%           16%       41

 

216.    84, 85 or 90  Goods specified in List 15 required 

                       for Public Mobile Radio Trunked 

                       Service (PMRTS)                       5%           16%       42

 

217.    84, 85 or 90  Goods specified in List 16 required 

                       for Internet Service                  5%           16%       43

 

218.    84, 85 or      Parts of goods specifed at S. No. 212         5%           16%       4

        any other      to 217 above 

        Chapter

 

219.    84, 85 or 90  The machinery or equipment specified in 

                       List 17, required for textile industry  15%        -        -

 

220.    Any Chapter    Parts, for manufacture of the machinery 

                       / equipment specified in List 17      15%           -        4

 

221.    84, 85 or      Goods specified in List 18 

        any other      required in connection with petroleum 

        Chapter        operations undertaken under petroleum 

                       exploration licenses or mining leases, 

                       as the case may be, issued or renewed 

                       after the 1 st 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       44

 

222.    84 or any      Goods specified in List 18 required in 

        other          connection with petroleum operations 

        Chapter        undertaken under specified contracts  Nil          Nil       45

 

223.    84 or any      Goods specified in List 18 required in 

        other          connection with petroleum operations 

        Chapter        undertaken under specified contracts 

                       under the New Exploration 

                       Licensing Policy                      Nil          Nil       46

 

224.    68, 82 or 84  Moulds (including chases for the 

                       manufacture of semi-conductor devices), 

                       tools (excluding tungsten carbide 

                       micro PCB drills) and dies, for the 

                       manufacture of electronic parts       25%           -        47

 

225.    84, 85 or 90  The goods specified in List 19, for 

                       the manufacture of goods falling 

                       under heading Nos. 85.41 or 85.42      5%           -         4

 

226.    29, 30, 34,    (A) Medical equipment (excluding 

        37, 38, 39,    foley balloon catheter) specified 

        69, 84,        in List 20;                           15%           -         -

        85, 90 or      (B) Parts, for the manufacture of 

        94             goods at (A) above and spare parts, 

                       required for the maintenance of the 

                       goods at (A) above                    15%           -         48

 

227.    8472.90        Automatic teller machines             20%           -          -

 

228.    8473.10        Printed circuit assemblies of word 

                       processing machines                   20%           -          -

 

228A.  8473.21        Parts of electronic calculators for      5%        -          4

                       the manufacture of electronic        

                        calculators

 

(Sr. No. 138A has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

229.    8473.30        Microprocessors for automatic data 

                       processing machines of heading 

                       No. 84.71, other than mother boards  Nil           -          -

 

230.    8473.30        Parts (including ink cartridges 

                       with print head assembly and ink 

                       spray nozzle, but exclusing populated 

                       printed circuit boards) of the 

                       machines of heading No. 84.71         5%            -          -

 

231.    8473.40        Printed circuit assemblies for 

                       automatic teller machines             20%           -          -

 

232.    84 or 85       Braille printer or braille embosser or 

                       braille display, specially designed 

                       for computer systems                  Nil           -          -

 

233.    32, 84, 96     Ink Cartridges, Ribbon Assembly, 

                       Ribbon gear assembly, ribbon gear 

                       carriage for use in printers for 

                       computers                             25%           -          -

 

234.    85, 90 or      Television equipment, cameras and other 

        any other      equipment for taking films, imported by 

        Chapter        a foreign film unit or television team  Nil       Nil        49

 

235.    28, 38         The following goods, namely:-                                 4

                       (A) Silicon in all forms, that is, 

                       polycrystalline silicon or ingots, 

                       for manufacture of undiffused 

                       silicon wafers;                       Nil           -

 

                       (B) Undiffused silicon wafers, for the 

                       manufacture of solar cells or solar 

                       cell modules;                         Nil           - 

 

236.    84, 85 or 90  The goods specified in List 21        15%           -         -

 

237.    28, 29, 84,    The goods specified in List 22, for 

        85 or 90       the manufacture of laser and laser 

                       based instrumentation                 Nil          Nil       50

 

238.    84, 85 or 90  The goods specified in List 23        5%           -         51

 

239.    85             (1) Newspaper page transmission and 

                       reception facsimile system or equipment; 

                       (2) Telephoto transmission and reception 

                       system or equipment                           5%           -          52

 

240.    8501.10        Stepper Motors for use in the         5%           -         4

                       manufacture of goods falling under

                       heading No. 84.71

 

241.    8504.10        Ballasts for compact fluorescent lamps  25%       -         -

 

242.    8504.40        Static converters for automatic data 

                       processing machines and units thereof, 

                       and telecommunication apparatus       20%          -         -

 

243.    8504.50        Inductors for power supplies for 

                       automatic data processing machines    20%          -         -

 

244.    8504.90        Printed circuit assemblies for static 

                       converters for automatic data processing 

                       machines and units thereof, and 

                       telecommunication apparatus; printed 

                       circuit assemblies for inductors for 

                       power supplies for automatic data 

                       processing machines and units thereof, 

                       and telecommunication apparatus       20%          -         -

 

245.    8506.80        Battery Pack for cellular phones      15%          -         -

 

246.    8517.50        Routers and Modems                            15%          -         -

 

247.    8517.80        Set top boxes having a communication 

                       function: 

                       A microprocessor based device 

                       incorporating a modem for gaining 

                       access to the Internet and having a 

                       function of interactive information 

                       exchange                              25%          -         -

 

248.    8517.80        Electrical apparatus for Line telephony 

                       or Line telegraphy, other than set top 

                       boxes which have a communication 

                       function                              20%          -         -

 

249.    8518.29        Loudspeakers, without housing , having 

                       a frequency range of 300 Hz to 3, 4 KHz 

                       with a diameter not exceeding 50 mm for 

                       telecommunication use, other than 

                       cone type                             20%          -         -

 

250.    8518.30        Line telephone handsets               20%          -         -

 

251.    8518.90        Printed circuit assemblies for - 

                       (i) microphones having a frequency 

                       range of 300 Hz to 3,4 KHz with a 

                       diameter not exceeding 10 mm. and 

                       a height not exceeding 3 mm. for 

                       telecommunication use; 

                       (ii) loud speakers, without housing, 

                       having a frequency range of 300 Hz 

                       to 3,4 KHz with a diameter not 

                       exceeding 50 mm. for 

                       telecommunication use; or 

                       (iii) line telephone handsets.        15%          -         -

 

252.    85             CNC Systems                           25%          -         -

 

253.    85 or any      Parts of CNC systems                  25%          -         4

        other 

        Chapter

 

254.    85 or 90       Closed Circuit Television system used 

                       as Low Vision Aid for visually 

                       handicapped persons                   15%          -         -

 

255.    85 or any      Photographic, filming, sound recording 

        other          and radio equipment, raw films, video 

        Chapter        tapes and sound recording tapes of 

                       foreign origin, if imported into India 

                       after having been exported therefrom  Nil         Nil        53

 

256.    85             One set of pre-recorded cassettes 

                       accompanying books for learning 

                       languages and essential complement 

                       to such books                         Nil          -          -

 

257.    85             Compact disc mechanism; tape deck 

                       mechanism                             25%          -          -

 

258.    8522.90        Printed circuit assemblies for 

                       telephone answering machines                  20%          -          -

 

259.    85.24          CD-ROMs containing books of an 

                       educational nature, journals, 

                       periodicals (magazines) or newspapers         Nil         Nil         -

 

260.    85.24          Recorded magnetic tapes, Compact 

                       Disc - Read Only Memory (CD-ROMs) and 

                       floppy diskettes, imported by the 

                       University Grants Commission for use 

                       in computers                          Nil        Nil          54

 

261.    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           -         -

 

262.    8525.20        Cellular Phones and Radio trunking      5%          -         -

                        terminals   

(Sr. No. 262 for the entry in column (3) has been amended vide Custom

Notification No. 117/2000, dt.31-8-2000)

 

 

263.    8525.40        Digital still image video cameras     20%           -         -

 

264.    8527.90 or     Portable receivers for calling, 

        8529.90        alerting or paging and parts (including

                        populated PCBs of portable receivers

                        for calling, alerting or paging          5%               -         -

 

(Sr. No. 264 has been  amended vide Custom Notification No. 117/2000, dt.31-8-2000)

 

265.    8529.10        Aerials or antennae of a kind used with 

                       apparatus for radio-telephony and 

                       radio-telegraphy                      15%           -         -

 

266.    8529.90        Parts of Cellular Phones and Radio    5%            -         -

                        trunking terminals;

 

(Sr. No. 266 has been amended vide Custom Notification No. 117/2000, dt.31-8-2000)

 

267.    8529.90        Parts (including populated PCBs) of -

                       (i) transmission apparatus other than 

                       apparatus for radio-broadcasting or 

                       television transmission apparatus 

                       incorporating reception apparatus; 

                       (ii) digital still image video 

                       cameras; or 

                       (iii) (omitted)                       15%           -         -

 

(Sr. No. 267  in column (3) item(iii)has been omitted vide Custom

Notification No. 117/2000, dt.31-8-2000)

 

268.    8531.80        Flat panel displays of a kind used in 

                       automatic data processing machines and 

                       telecommunication apparatus           20%           -         -

 

269.    8531.90        Parts of indicator panels incorporating 

                       Liquid Crystal Devices or Light 

                       Emitting Diodes                       20%           -         -

 

269A.  8531.90        Parts of electronic security systems

                        for the manufacture of electronic

                        security systems                        15%       -         4

 

(Sr. No. 269A has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

270.    8536.50        Electronic AC switches consisting of 

                       optically coupled input and output 

                       circuits (insulated thyristor 

                       AC switches)                          20%           -         -

 

271.    8536.50        Electronic switches, including 

                       temperature protected electronic 

                       switches, consisting of a transistor 

                       and a logic chip (chip-on-chip 

                       technology) for a voltage not 

                       exceeding 1000 volts                  20%           -         -

 

272.    8536.50        Electromechanical snap-action switches 

                       for a current not exceeding 11 amperes, 

                       switches of contact rating less than 5 

                       amperes at voltage not exceeding 

                       250 volts                             20%           -         -

 

273.    8536.69        Plugs and sockets for co-axial cables 

                       and printed circuits                  20%           -         -

 

274.    8536.90        Connection and contact elements for 

                       wires and cables                      20%           -         -

 

275.    8536.90        Wafer probers                         Nil           -         -

 

276.    8538.90        Printed circuit assemblies for the 

                       following goods of heading No. 85.36, 

                       namely:-

                       (1) electronic AC switches consisting 

                       of optically coupled input and output 

                       circuits (insulated thyristor 

                       AC switches); 

                       (2) electronic switches, including 

                       temperature protected electronic 

                       switches, consisting of a transistor 

                       and a logic chip (chip-on-chip 

                       technology) for a voltage not 

                       exceeding 1000 volts; 

                       (3) electro-mechanical snap-action 

                       switches for a current not exceeding 11 

                       amperes, switches of contact rating 

                       less than 5 amperes at voltage not 

                       exceeding 250 volts; 

                       (4) plugs and sockets for co-axial 

                       cables and printed circuits; 

                       (5) connection and contact elements 

                       for wires and cables; 

                       (6) wafer probers                     20%           -         -

 

277.    8543.89        Electrical machines with translation 

                       or dictionary functions               20%           -         -

 

278.    8543.90        Printed circuit assemblies for -

                       (i) proximity cards and tags; 

                       (ii) electrical machines with 

                       translation or dictionary functions. 20%           -         -

 

279.    8544.41 or     Electric conductors, for a voltage not 

        8544.49        exceeding 80 V, of a kind used for 

                       telecommunications                            20%           -         -

 

280.    8544.51        Electric conductors, for a voltage 

                       exceeding 80 V, but not exceeding 

                       1000 V, fitted with connectors, of a 

                       kind used for telecommunications      20%           -         -

 

280A.  8544.70        Optical fibre cables                     15%       -         -

 

(Sr. No. 280A has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

281.    85             Compact Disc-Read Only Memory (CD-ROM)  Nil         -         -

 

282.    85             Floppy diskette                       15%           -         -

 

283.    8540.11        All goods other than colour television 

                       picture tubes                         25%           -         -

 

284.    85 or any      The wireless apparatus, accessories 

        other          and parts specified in List 24, 

        Chapter        imported by a licensed amateur radio 

                       operator                              5%            -         55

 

285.    85 or any      Parts, sub-assemblies, SKD kits, CKD 

        other          kits of Approach Surveillance Radar 

        Chapter        (ASR) and Mode-S Monopulse Secondary 

                       Surveillance Radar (MSSR) and spares 

                       for maintenance of such equipment, 

                       required for the modernisation of 

                       airport facilities                            25%           -         56

 

286.    85 or any      The following goods, namely:- 

        other          (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 

                       modernisation by using membrane cell 

                       technology, of an existing caustic 

                       soda unit ; 

                       (2) Membranes for replacement of worn 

                       out membranes in an industrial plant 

                       based on membrane cell technology     15%           -         57

 

287.    85             Video cassettes and video tapes, of a 

                       predominantly educational character  Nil          Nil        58

 

288.    85             Audio cassettes, if recorded with 

                       material from books, newspaper or 

                       magazines, for the blind              Nil          Nil        -

 

289.    8540.99        Deflection components for use in colour 

                       monitors for computers                Nil           -         4

 

290.    85 or any      Goods imported for being tested in 

        other          specified test centres                Nil          Nil        59

        Chapter

 

291.    87             Tricycles designed for use by crippled 

        and            disabled persons                      15%           -         -

 

292.    88             Aeroplanes, helicopters, simulators of 

                       aeroplanes and gliders                Nil           -         -

 

293.    Any Chapter    Parts of aeroplanes, gliders, 

                       helicopters or simulators of aircraft 

                       (excluding rubber tyres and tubes for 

                       aeroplanes or gliders)                3%           Nil        60

 

294.    Any Chapter    Raw materials -

                       (i) for manufacture or servicing of 

                       aircraft falling under heading No. 88.02; 

                       (ii) for manufacture of parts of 

                       aircraft at (i) above                 3%          Nil         61

 

295.    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         62

 

296.    89             Barges imported along with ships for 

                       the more speedy unloading of imported 

                       goods and loading of export goods     Nil         Nil         63

 

297.    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         64

 

298.    89.01, 89.02, All goods (excluding vessels and other 

        89.04,         floating structures as are imported for 

        8905.10,       breaking up)                           Nil        Nil         65

        8905.90 or 

        89.06 

 

299.    Any Chapter    Raw materials and parts, for use in 

                       the manufacture of goods falling under 

                       heading Nos. 89.01, 89.02, 89.04, 

                       89.05 (except 8905.20) or 89.06, in 

                       accordance with the provisions of 

                       section 65 of the Customs Act, 1962 

                       (52 of 1962)                          Nil         Nil         66

 

300.     Any Chapter  Parts, for repair of dredgers         Nil         Nil         -

 

301.    28, 29, 32,    The following goods, namely:-                                 4

        39, or 90      (A) Goods specified in List 25, for the 

                       manufacture of telecommunication grade 

                       optical fibres or optical fibre cables;  15%      -

                       (B) Fibre reinforced plastic rods (FRP), 

                       for the manufacture of telecommunication  5%       -

                       grade optical fibres or optical fibre 

                       cables; 

 

(Sr. No. 301 has been amended vide Custom Notification No. 117/2000, dt.31-8-2000)

 

                       (C) Goods specified in List 26, for 

                       manufacture of telecommunication grade 

                       FRP                                   5%          -

 

302.    70 or 90       Preform of Silica for the manufacture 

                       of telecommunication grade optical 

                       fibres or optical fibre cables.       5%          -            4

 

(Sr. No. 302 has been amended vide Custom Notification No. 117/2000, dt.31-8-2000)

 

303.    90.01          Optical fibre, for the manufacture of 

                       telecommunication grade optical 

                       fibre cables                          15%          -          4

 

(Sr. No. 303 has been amended vide Custom Notification No. 117/2000, dt.31-8-2000)

 

303A. 9001.10          Optical fibre cables                     25%      -          -

 

(Sr. No. 303A. has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

304.    9013.80        Liquid crystal devices                Nil          -          -

 

305.    9013.90        Parts and accessories of Liquid 

                       crystal devices                       Nil           -         -

 

306.    9017.10 or     Drafting or drawing machines                  20%           -         -

        9017.20 

 

307.    9017.90        Printed circuit assemblies for drafting 

                       or drawing machines of heading No. 90.17  20%               -         -

 

308.    90.22          X-Ray Baggage Inspection Systems and 

                       parts thereof                         Nil           -         67

 

309.    9027.90        Parts and accessories of products of 

                       heading No. 90.27, other than for gas 

                       or smoke analysis apparatus and 

                       microtomes                            10%           -          -

 

310.    84, 85 or 90  The following goods, imported by an 

                       accredited press cameraman:-

                       (i) Photographic cameras; 

                       (ii) cinematographic cameras; and 

                       (iii) lenses, filters, flash light 

                       apparatus and exposure meters required 

                       for use with the aforesaid cameras    Nil         Nil         68

 

311.    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         69

 

312.    90 or any      Medical and surgical instruments, 

        other          apparatus and appliances including 

        Chapter        spare parts and accessories thereof  Nil         Nil         70

 

313.    90 or any      Goods specified in List 27 for 

        other          live-stock breeding programmes        25%          -          71

        Chapter 

 

314.    90             Spare parts of hearing aids           15%          -          72

 

315.    90 or          Hearing aid appliances                15%          -          -

        9804.90

 

316.    90 or any      Parts (other than primary cells and 

        other          primary batteries), for the manufacture 

        Chapter        of hearing aids including deaf aids  5%         Nil          4

 

317.    90             External silicone breast prosthesis  15%         -            -

 

317A. 9006.91           Parts and accessories of Photographic

                        cameras for the manufacture of Photographic

                        cameras                                       15%       -            4

 

(Sr. No. 317A. has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

318.    90.22          Linear accelerator with beam 

                       energy 15 MeV and above               Nil         -           -

 

319.    Any Chapter    Hospital Equipment (equipment, 

                       apparatus and appliances, including 

                       spare parts and accessories thereof, 

                       but excluding consumable items) for 

                       use in specified hospitals            Nil         -            73

 

320.    90 or any      The following goods, namely:-

        other          (A) Medical equipment (excluding 

        Chapter        Foley Balloon Catheters) specified 

                       in List 28;                           Nil         -            -

                       (B) Accessories of the medical 

                       equipment at (A) above;                 Nil        Nil           -

                       (C) Parts required for the manufacture 

                       of the medical equipment at (A) above 

                       and spare parts required for the 

                       maintenance of the medical equipment 

                       at (A) above                          Nil        Nil          48

 

321.    90 or any      Life saving medical equipment including 

        other          accessories or spare parts or both of 

        Chapter        such equipment                        Nil         -           74

 

322.    90 or any      Parts required for the manufacture, 

        other          and spare parts required for the 

        Chapter        maintenance, of medical equipment 

                       falling under heading Nos. 90.18 to

                       90.21 and sub-heading Nos. 9022.12, 

                       9022.13, 9022.14 or 9022.21           15%         -           48

 

323.    90 or any      The following goods, namely:-

        other          (A) Medical equipment specified 

        Chapter        in List 29;                           Nil         -            -

                       B) Parts required for the manufacture 

                       of medical equipment at (A) above 

                       and spare parts required for the 

                       maintenance of the medical 

                       equipment at (A) above                Nil         -           48

 

324.    90 or any      The following goods, namely:- 

        other          (A) Medical equipment specified 

                       in List 30;                           Nil         -            -

                       (B) Accessories of the medical 

                       equipment at (A) above;               Nil         -            -

                       (C) Parts required for the 

                       manufacture of the medical equipment 

                       at (A) above and spare parts required 

                       for the maintenance of the medical 

                       equipment at (A) above                 Nil        -          48

 

325.    90 or any      Goods for Tubal Occlusion specified 

        other          in List 31                            Nil        Nil        -

        Chapter

 

326.    3506.99,       The following goods for the 

        3901.10,       manufacture of syringes and needles 

        3902.10,       falling under heading No. 90.18, 

        7220.90,       namely:- 

        7306.40 or     (1) Adhesive epoxy grade falling under 

                       sub-7304.90, heading No. 3506.99; 

                       (2) Low density polyethylene falling 

                       under sub- heading No. 3901.10; 

                       (3) Polypropylene falling under 

                       sub-heading No. 3902.10; 

                       (4) Stainless steel strip falling under 

                       sub-heading No. 7220.90; 

                       (5) Stainless steel capillary tube 

                       alling under sub-heading Nos. 7304.90, 

                       7306.40 or 7306.90                    15%            -         4

 

327.    90 or any      Goods specified in List 32 imported 

        other          by a handicapped or disabled person 

        Chapter        for his personal use                  Nil           Nil        75

 

328.    91 or          Braille watches and Braille one-day 

                       9804.90  alarm clocks                 Nil            -         -

 

329.    91             Parts and cases, of Braille watches, 

                       for the manufacture of braille watches  Nil          -         4

 

330.    91 or any      Parts, for the manufacture of  

        other          electronic modules (including 

        Chapter        semi-knocked down packs and completely 

                       knocked down packs) of digital, 

                       analogue, digi-ana and similar 

                       combination type electronic wrist 

                       watches (watches which are designed 

                       primarily to show the time of the day, 

                       with or without additional features) 25%            -         4

 

331.    95             Requisites for games and sports       Nil           Nil        76

 

331A. 9503.10          Parts of electronic toys for the      5%             -         4

      and 9503.90       manufacture of electronic toys

 

331B. 9504.90          Parts of video games for the          5%             -         4

                        manufacture of video games

 

(Sr. No. 331A. & 331B. has been inserted vide Custom Notification No. 117/2000, dt.31-8-2000)

 

 

332.    95 or any      (i) Synthetic tracks and artificial 

        other          surfaces of heading No.95.06; 

        Chapter        (ii) Equipment required for 

                       installation of (i) above             Nil          Nil         77

 

333.    Any Chapter    The following goods for laying 

                       synthetic tracks and artificial 

                       surfaces of heading No.95.06, 

                       namely :-

                       (1) Asphalt resurfacer; 

                       (2) Acrylic resurfacer; 

                       (3) Cushion coat; 

                       (4) Acrylic colour concentrate; and 

                       (5) Acrylic marking paint

                        (6) Polytan in powder or granule form   Nil      Nil         78

 

(Item (6) in column (3) has been added vide Ntf.No.16/2001-Cus, Dt. 15-02-2001)

 

334.    97             Works of art created abroad by 

                       Indian artists and sculptors, 

                       imported on the return of such 

                       artists or sculptors to India         Nil         Nil          -

 

335.    97.06          Books, being antiques of an age 

                       exceeding one hundred years           Nil           -          -

 

336.    98             Orthopaedic appliances falling under 

                       heading No. 90.21, imported by post 

                       or air, for personal use              25%            -          -

 

337.    98.01          Goods required for-                                            79

                       (i) fertiliser projects;              5%            16

                       (ii) coal mining projects;            5%            16

                       (iii) captive power plants 

                       of 5 MW or more;                      25%           16

                       (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);      5%            16

                       (v) power transmission projects 

                       of 66 KV and above;                           25%           16

                       (vi) other industrial plants 

                       or projects                           25%           16

 

338.    98.01          Goods required for setting up of any 

                       Mega Power Project specified in 

                       List 33, 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         80

 

338A.  98.01          Goods required for setting up of any    Nil         Nil          80A

                        Nuclear Power Priject specified in List

                        34, 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.  

 

(Sr. No. 338A. has been inserted vide Custom Notification No. 02/2001, dt.08-01-2001)

  

339.    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 2                           Nil          Nil         -

                       (B) Other life saving drugs or 

                       medicines Nil                         Nil          Nil          7

 

340.    98.05          All goods                             35%          16%         -

 

341.    Any Chapter    Used bona fide personal and household 

                       effects belonging to a deceased person  Nil        Nil         81

 

342.    Any Chapter    Goods imported through postal parcels, 

                       packets and letters, the duty payable 

                       on which is not more than one hundred 

                       rupees                                Nil          Nil         -

 

343.    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         82

 

344     Any            (1) Fastners and poly-wadding materials Nil        Nil         83

        Chapter

                       (2) Inlay cards

                       (3) Shoulder pads

                       (4) Buckles

                       (5) Eyelets.

                       (6) Hooks and eyes

                       (7) Rivets

                       (8) Coller stays, collar patties, butterfly

                       and other garment stays including

                       plastic stays.

                       (9) Fusible embroidery motifs or prints

                       (10) Laces

                       (11) Badges including embroidered badges

                       (12) Velcro tape

                       (13) Embroidery threads.

 

345.    99             All goods                             -           Nil         -

 

346.    Any Chapter    Artificial Plasma                     5%           -           -

 


 

 

 

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(Please refer  Cus Ntf No.56/2002(NT) date 26/08/2002)

 

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