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% - -
PREVIOUS PAGE
NEXT PAGE
(Please refer Cus Ntf No.56/2002(NT) date 26/08/2002)
Presented by eximkey.com