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Customs Notification, Circulars Exemption Notification(2001-2002) Custom Ntf No. 17/2001 (Table) Dated 01-03-2001
(This Notification has been supersited vide Cus No.21/2002 Dt.01/03/2002.)

Notification No.17/2001-Customs, Dt.01-03-2001
  • Table
  • condition
  • List
  • List 10
    •

    G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exemptsthe goods of the description specified in column (3) of the Table below or column (3) of the said Table read withthe relevant List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-headingNo. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entryin column (2) of the said Table, when imported into India,-

    1. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;
       
    2. from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table,

    subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which ismentioned in the corresponding entry in column (6) of the said Table.

    Provided that nothing contained in this notification shall apply to the goods specified against serialNos. 238, 239, 240, 241, 242, 243 and 244 of the said Table on or after the 1st day of April, 2002 .

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

     

    Table

    S.No. Chapter or Heading No. or sub - Heading No. Description of goods Standard rate Additional duty rate Condition No.
    (1) (2) (3) (4) (5) (6)
    1. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - -
    2. 1 Grand parent poultry stock and Donkey stallions 25% - -
    3. 0402.10 or 0402.21 Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year 15% - 1
    4. 0405.10 or 0406.90 All goods 35% - -
    5. 5 Pancreas Nil - -
    6. 5 or any other Chapter The following goods, namely:-
    (1) Frozen semen;
    (2) Frozen semen equipment, 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. 6, 7, 8 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses 5% Nil 2
    (Please see Cus Cir No.3/2002 date 8/01/2002)
    8. 06.01 or 06.02 All goods 5% - -
    9. 0703.10 Onions Nil - -
    10. 07.13 Pulses 5% - -
    11. 8 Cashew nuts in shell Nil Nil -
    12. 8, 12, 13 or 15 to 21 All goods (excluding alcoholic preparations falling under sub-heading No.2106.90) 25% - 3
    13. 0802.12 All goods Rs. 65/-per kg. - -
    14. 0802.90 All goods other than Areca nuts 35% - -
    15. 0805.10, 0805.50 or 0806.10 All goods 35% - -
    (In sl.no.15 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    16. 0810.60 or 0810.90 All goods 15% - -
    (In sl.no.16 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    17. 10.01 All goods other than Meslin 50% - -
    18. 10.01 Meslin Nil - -
    19. 1005.90 Goods upto an aggregate of four lakh metric tonnes of total imports ofsuch goods in a financial year 15% - 1
    (In sl.no.19 bold words has been substituted vide Cus Ntf No.11/2002 Dt.28/01/2002
    20. 1005.90 All goods other than those specified against S. No. 19 above 50% - -
    21. 1005.10,10.07 or 1008.20 All goods 50% - -
    22. 1107.10 All goods 35% - -
    23. 12.09 All goods (other than those falling under sub-heading Nos. 1209.91 and 1209.99) 15% - -
    24. 1209.91 or 1209.99 All goods 5% - -
    (Please see Cus Cir No.3/2002 date 8/01/2002)
    25. 1211.30, 1211.40, or 1211.90 All goods 15% - -
    (In sl.no.25 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    26. 1301.90 Oleopine resin 15% - -
    27. 1302.19 or 1302.20 All goods 15% - -
    28. 15 Edible oils falling under heading No. 15.08,15.11, 15.12, 15.13, 15.14 or 15.15 85% - -
    29. 15 All goods (other than edible oils) falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 35% - -
    30. 15 Refined vegetable oils of edible grade, in loose or bulk form 85% - -
    31. 15 Vegetable oils of edible grade, in loose or bulk form other than those specified against S. No.30 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%.    		 75% - 4
    32 OMITTED
    (Sl No.32 has been omitted vide Ntf. No.44/2001Cus dt.26/04/2001)
    (OLD)32. 15 Crude palm oil and its fractions, of 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" 55% - 5
    33. 15.05 All goods 15% - -
    34. 1511.10 Crude palm oil and its fractions, of edible grade, in loose or bulk form 65% - -
    In sl.no.34 col (4) has been substituted vide Cus Ntf No.111/2001 Dt. 30/10/2001
    OLD34. 1511.10 Crude palm oil and its fractions, of edible grade, in loose or bulk form 75% - -
    34A 1512.11 Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tones of total imports of such goods in a financial year 50% - 1
    34B. 1512.11 All goods other than those specified against S.No.34A above 75% - -
    34C. 1514.91, or 1514.99 Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tones of total imports of such goods in a financial year 45% - 1
    34D. 1514.91, or 1514.99 All goods other than those specified against S.No.34C above 85% - -
    (In sl.nos.34C & 34D bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    Sl.no.34A,B,C,D has been inserted vide Cus Ntf No.119/2001 Dt.16/11/2001
    35. 17.01 All goods 60% - -
    36. 1702.11 or 1702.19 All goods 25% - -
    37. 17.03 All goods 15% - -
    38. 1704.10 All goods 35% - -
    39. 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 defatted 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% - -
    40. 1901.10 Preparations for infant use, put up for retail sale 35% - -
    41. 1905.31, or 1905.32 All goods 35% - -
    (In sl.no.41 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    42. 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% - -
    43. 22 Wine, for use as sacramental wine 35% Nil 6
    44. Omitted
    (OLD)44. 2203.00 All goods - Nil -
    45. Omitted
    (OLD)45. 22.04, 22.05 or 22.06 All goods - Rs. 9 per litre -
    (Sl No.44 & 45 has been omitted vide Ntf No.36/2001 dt.31-03-2001)
    46. 2207.10 All goods - Nil -
    (OLD)46. 2207.10 or 22.08 All goods (other than Angostura bitters) - Nil -
    S.No.46 has been substituted vide Ntf No.36/2001 dt.31-03-2001)
    47. 2207.20 All goods 15% - -
    48. 22.08 Angostura bitters 5% Nil -
    49. 23, 28, 29, 30 or 38 Veterinary drugs and other goods specified in List 1 15% - -
    50. 2301.20 All goods 5% - -
    51. 2302.20, 23.04, 23.05 or 23.06 All goods 15% - -
    52. 23.04 Dietary Soya Fibre 15% - -
    53. 2309.90 Prawn feed

    Explanation.- For the removal of doubt, "prawn feed" shall mean goods-
    (i) which are capable of being used as prawn feed, as such without any addition or alteration thereto; and
    (ii) in which the proportion of vitamin premixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.    		 5% - -
    54. 25 Spodumene ore, Strontium ore or Natural Boron ore 15% - -
    55. 25.03 Crude or unrefined sulphur 5% - -
    56. 25.19 The following goods, when imported for use in the manufacture of refractory products falling under Chapter 69, namely:-
    1. Dead burnt magnesite (DBM) having-
      1. magnesium oxide content not less than 92% by weight,
      2. silica content less than 4% by weight, and
      3. bulk density not less than 3.20gm/cc
    2. Fused magnesia
    3. Sea water magnesia
    		 15% - 7
    57. 2523.10 Cement clinkers 25% - -
    58. 2523.29 Ordinary Portland Cement 25% - -
    59. 2620.19 All goods (excluding zinc dross) 15% - -
    60. 2620.30 All goods (excluding copper mill scale) 15% - -
    60A. 26 Gold concentrate imported by a gold refinery for refining into gold. - Nil  
    (Sl.No.60A has been inserted vide Cus Ntf No.109/2001 Dt 23/10/2001)
    61. 27 N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene 20% - 7
    62. 27.01 Coking coal of ash content below 12% 5% - -
    63. 27.01 Coking coal of ash content of 12% or more 15% - -
    64. 2701.12 All goods other than coking coal 25% - -
    64A. 27.04 Metallurgical coke when imported by a manufacturer of pig iron or steel using a blast furnace 5% - 7
    (Sl No.64A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)
    65. 2707.99 Carbon black feedstock 25% - -
    66. 27.09 All goods 10% - -
    67. 27.10 Kerosene imported by the Indian Oil 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 and is ordinarily used as an illuminant in oil burning lamps.    		 5% - -
    68. 27.10 All goods, other than
    1. Kerosene
    2. Naptha
    Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps.    		 20% - -
    69A. 27.10 Naphtha when imported by the power plants specified in List 36 10% Nil 6A";
    (Sl No.69A has been inserted vide Ntf No.12/2002 dt.30-01-2002)
    69. 27.10 Naphtha 10% - -
    (OLD)69. 27.10 Naphtha 5% - -
    (Sl No.69 has been substituted vide Ntf No.36/2001 dt.31-03-2001)
    70. 27.10 or 2714.90 All goods, for the manufacture of fertilisers Nil Nil 7
    71. 2711.11 Liquefied natural gas 5% Nil -
    72. 27.12, 27.13 or 27.15 All goods 20% - -
    73. 2714.90 All goods, for the purpose of power generation - Nil -
    74. 28 The following goods, namely:-
    1. Radium and its salts;
    2. Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;
    3. Molybdenum 99 and technetium 99 m isotopes;
    4. Enriched uranium or uranium oxide
    		 15% - -
    75. 28 Phosphoric acid, for the manufacture of fertilisers 5% Nil -
    76. 28 Anhydrous ammonia, for the manufacture of fertilisers - Nil -
    77. 28 Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia 15% Nil -
    78. 28 or 29 Chemicals, for use in the manufacture of Centchroman Nil - -
    79. 28, 29 or 30 Formulations or bulk drugs, namely, Nilutamide, Sodium fusidate, Doxorubicin HCl, Cyclosporine, Azathioprine, Enoxaparin, 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% - -
    80. 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% - -
    81. 28, 29, 30 or 38 The following goods, namely:-
    (A)Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 2    		 Nil Nil -
        (B)Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above Nil - 7
        (C) Other life saving drugs or medicines Nil Nil 8
    82. 28 or 38 The following goods, namely:-
    (A) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;    		 Nil - 7
        (B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;      
    83. 2801.20 Iodine for manufacture of Potassium Iodate - Nil 7
    84. 2836.20 Disodium Carbonate (Soda ash) 20% - -
    85. 29 Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum 20% - -
    86. 29 DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin Nil - -
    87. 29 7-ACA, Pseudoionone, Methyl tertiary butyl ether 25% - -
    88. 29 Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories 5% Nil -
    89. 29 Maltol, for use in the manufacture of Deferiprone Nil - 7
    90. 29 or 38 Gibberellic acid 5% Nil -
    91. 29, 30,35, 38 or 39 The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-
    (i) Plastic ELISA plates;
    (ii) Deactivated positive control sera against human and animal diseases;
    (iii) Enzyme horse raddish peroxidase;
    (iv) Enzyme Alkaline phosphatase;
    (v) Enzyme glucose oxidase;
    (vi) Animal anti-human immunoglobins;
    (vii) Protein A or Protein A Gold Conjugates;
    (viii) Polystyrene latex beads;
    (ix) Deactivated enzyme labelled human anti- HIV reagent    		 Nil - 7
    92. Any Chapter Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil Nil 9
    93. 29.22 or 29.30 Feed grade of-
    (i) L Lysine,
    (ii) L Lysine mono Hydrochloride,
    (iii) DL Methionine, and
    (iv) Methionine Hydroxy Analog    		 15% - -
    94. 30 Homoeopathic medicines 25% - -
    95. 38.22 Reference Standard, imported by the Central Drug Laboratory, Calcutta Nil Nil 10
    (In sl.no.95 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    96. 30 Medicaments containing spirit - Nil -
    97. 31 Ky anite salts, in a form indicative of their use for manurial purpose 5% - -
    98. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5% - -
    99. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5% - -
    100. 31 Composite fertilisers 5% - -
    101. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% - -
    102. 3102.10 Urea, for use as manure 5% - -
    103. 3104.30 Potassium sulphate, containing not more than 52% by weight of K2O 5% - -
    104. 3105.30 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% - -
    105. 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 11
    106. 32, 34, 38, 83 or any other Chapter (a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door any other lamp / window lamp / garden lamp ;
    (b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;
    (c) Wax items for candle holder / votive / cup;
    (d) Chemicals / lacquer required for improved finish of export product ;
    (e) Motifs for attachment on export product;
    (f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted Cast Iron Artware ;
    (g) Heat resistant paint used on cast iron items for ornamental fire place accessories;
    (h) Wood polish materials ; and
    (i) Poly films used for shrink wrapping and cling - wrapping of artwares    		 Nil Nil 12
    107. 3201.20 Wattle extract - Nil -
    108. 3301.90 Extracted oleoresins 25% - -
    109. 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% - -
    110. 35 Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders 5% - 7
    111. 35 Isolated soya protein 15% Nil -
    112. 3506.99, 3901.10, 3902.10, 7220.90, 7304.90, 7306.40 or 7306.90 The following goods for the manufacture of syringes and needles falling under heading No. 90.18, namely:-
    (1) Adhesive epoxy grade falling under sub- 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 falling under sub-heading Nos. 7304.90, 7306.40 or 7306.90    		 15% - 7
    113. 37 Film strips and film slides for educational purposes 15% Nil -
    114. 37 Film of a predominantly educational character 15% Nil 13
    115. 37 Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs 15% Nil -
    116. 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 -
    117. 37 Exposed cinematographic films 15% Nil 14
    118. 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 -
    119. 37 or 85 Films and video cassettes 15% Nil 15
    120. 3701.20 or 3702.20 Instant print film 5% - -
    121. 3702.32, 3702.39, 3702.42, 3702.43 or 3702.44 All goods 25% - -
    121A. 37.04 or 85.24 (1) Cinematographic films, exposed but not developed; Nil Nil -
    Recorded magnetic films used for producing TV serials. Nil Nil -
    (Sl No.121A has been inserted vide Ntf.No.87/2001 dt.3/09/2001)
    122. 38 Lumulus Amebocyte Lysate (LAL) Test Kit 15% - -
    123. 38 Dipping Oil, Paclobutrazol (Cultar) 15% - -
    124. 38 Bio-pesticides, based on -
    (i) Bacillus thuringiensis var. kurstaki
    (ii) Bacillus thuringiensis var. israelensis
    (iii) Bacillus sphaericus    		 5% - -
    125. 38 or 81 Graphite synthetic or cobalt alloy/metal powder, for the manufacture of diamond tools falling under Chapter 82 25% - 7
    125A 38.17 Mixed alkyl benzenes 25% - -
    (Sl.no.125A has been inserted vide Cus Ntf No.135/2001 Dt.31/12/2001
    126. 3823.70 All goods 35% - -
    127. 39 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 7
    128. 39 Saddle tree 5% - -
    129. 39 or 74 (i) Alatheon of Chapter 39
    (ii) Copper wire of Chapter 74    		 Nil Nil 16
    130. 39, 48 or any other Chapter Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters Nil Nil -
    131. 39, 44, 45, 54, 56 or 95 The following goods for use in the 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% - -
    132. 39.07 Polyester chips for manufacture of yarn of polyesters or Polyester Staple Fibre (PSF) 25% - 7
    133. 39.08 Nylon chips, for manufacture of Nylon Filament Yarn 25% - 7
    134. 39.20 Subbed polyester base, for the manufacture of medical or industrial X-ray films and graphic art films Nil - -
    135. 4012.13 Retreaded tyres, of a kind used on aircrafts 3% - -
    (In sl.no.135 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    136. 41 Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid Nil - -
    137. 43.01 or 43.02 All goods (other than those falling under sub-heading Nos. 4301.30 and 4302.13) Nil - -
    138. 47 Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp) Nil - 17
    139. 47.07 All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard 5% Nil 18
    (Sl No.139 col 3 has been substituted vide Cus Ntf No.109/2001 dt.23/10/2001)
    OLD139. 47.07 All goods imported for use in, or supply to, a paper manufacturing unit for manufacture of paper 5% Nil 18
    140. 48 Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes 5% Nil -
    141. 48.01 Newsprint 5% Nil -
    142. 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 -
    143. 48.10 Light weight coated paper weighing upto 70 g/m2 , imported by actual users for printing of magazines 5% Nil -
    144. 49 Commonwealth and International Reply Coupons and UNESCO Coupons Nil Nil -
    145. 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 - -
    146. 49 Printed books (including covers for printed books) and printed manuals (including those in loose-leaf form with binder) Nil - -
    147. 49 Cheque forms (including blank travellers cheques) 15% - -
    148. 49.06 All goods Nil - -
    149. 49.07 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil Nil -
    150. 49.11 Plans, drawings and designs Nil - -
    151. 51.01 Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation 5% - -
    152. 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 15% - -
    153. 53.01 Flax fibre 15% - -
    154. 5303.10 Raw jute 5% - -
    155. 5303.90 Jute waste (including yarn waste and garnetted stock) 25% - -
    156. 52,54,55,56,58 or 59 Lining and inter-lining materials Nil Nil 19
    (This sl No. has been substituted vide Ntf.No.43/2001 dt.25/4/2001)

    (Please see Cus Cir No. 82/2001 Date 20/12/2001)
    (OLD)156. 54, 55 or 58 Lining and inter-lining materials Nil Nil 19
    156A. Any Chapter
    1. Fastners;
    2. Inlay cards;
    3. Shoulder pads;
    4. Buckles;
    5. Eyelets;
    6. Hooks and eyes;
    7. Rivets;
    8. Collar 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. Embroidery threads;
    13. Sewing thread;
    14. Stones (other than precious and semi-precious) ;
    15. Sequin;
    16. Tape, Elastic Tape and hook tape of width not exceeding 75 mm;
    17. Velero tape;
    18. Cord and cord stapper ;
    19. Toggles;
    20. Polywadding materials.
    		 Nil Nil 19
    (This sl.No.has been inserted vide Ntf.No.43/2001 dt.25/04/2001))

    (Please see Cus Cir No. 82/2001 Date 20/12/2001)
    157. 6001.10 or 6001.92 Pile fabrics for the manufacture of toys 15% - 7
    158. 63.02 Cotton terry towels 25% - -
    159. 64 or any other Chapter The following goods for use in the leather industry, namely:-
    (1) Parts, consumables and other items specified in List 3 (A)    		 25% - -
        (2) Other parts, consumables and items specified in List 3 (B) 25% - 20
    160. 70.02 Capillary tubes and rods of glass, for the manufacture of thermometers 25% - 7
    161. 70.15 Rough opthalmic blanks, for manufacture of optical lenses 25% - -
    162. 71 Industrial diamonds, whether natural or synthetic, in dust or in powder form 25% - -
    163. 71 The following goods, namely:-
    (i)Raw pearls, other than cultured pearls;
    (ii) Rubies, emeralds and sapphires, unset and imported uncut;
    (iii) Rough diamonds;    		 5% Nil -
    164. 71 Current coins of the Government of India Nil Nil -
    165. 71 Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) 5% - -
    166. 71 Rough semi-precious stones 5% - -
    167. 71 Cut and polished coloured gemstones 15% - -
    168. 71 Ash and residues containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal 15% - -
    169. 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 21
    170. 71.02 Non-industrial diamonds (other than rough diamonds) 15% - -
    171. 71.04 Rough synthetic stones 15% - -
    172. 7110.11 or 7110.19 Platinum 15% - -
    173. 72 Hot rolled stainless steel coils, other than seconds and defectives 25% - -
    174. 72 Tin mill black plate (TMBP) coils, for the manufacture of tin plates only 25% - -
    175. 72 or 73 All goods required for the manufacture of goods falling under Chapter 84 or 85 25% - 7 and 22
    176. 72 or any other Chapter The horological raw materials specified in List 4 15% - 23
    177. Any Chapter Coin blanks imported by a Mint of the Government of India Nil Nil 24
    178. 72.01 Pig iron 15% - -
    179. 7202.60 Ferro-nickel 5% - -
    180. 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% - -
    181. 72.04 Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting 5% - 18
    182. 72.04 Re-rollable scrap 25% - 25
    183. 7204.21 Scrap of stainless steel, for the purpose of melting 5% - -
    184. 72.06 Ingots 25% - -
    185. 72.07 Billets, blooms and slabs containing by weight less than 0.6 per cent. of carbon 25% - -
    186. 72.08 or 72.11 Iron or non-alloy steel hot rolled 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, other than seconds and defectives 25% - -
    187. 72.18 Stainless steel slabs 25% - -
    188. 73, 84 or 85 Agricultural silos 25% - -
    189. 75.01 Nickel oxide sinter for use in the manufacture of steel 5% - 7
    190. 75.02 Unwrought nickel for use in the manufacture of steel 5% - 7
    191. 75.08 All goods 15% - -
    192. 76.02 Aluminium waste and scrap 15% - -
    193. 7615.19 All goods (other than pressure cookers of aluminium alloys or non-stick utensils of aluminium) 25% - -
    194. 7615.20 All goods (other than Sanitary ware of aluminium or aluminium alloys) 25% - -
    195. 80.07 All goods 25% - -
    196. Any Chapter Goods specified in List 5 5% - 26
    197. 8207.90 Interchangeable tools for metal working hand tools 25% - -
    198. 68, 82 or 84 Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of electronic parts 25% - 27
    199. 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 -
    200. 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
    201. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 25% - 29
    202. 84 or 85 The following goods for the manufacture of ground power units and air jet starters, namely :-
    (1) Diesel engines of 2400 rpm;
    (2) Alternators of 400 Hz, 115/200 V and 2400 rpm;
    (3) Oil free dry screw compressor    		 15% - -
    203. 84 or 90 Goods specified in List 6, designed for use in the leather industry 5% Nil -
    204. 84 or any other Chapter The following goods, namely :-
    (1) Plant, machinery, equipment, special 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 Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh    		 Nil Nil -
    205. 84 or any other Chpater Goods specified in List 7, required for setting up of a Training and Development Project by the Jewellery Product Development Centre, Mumbai or the Indian Gemological Institute, Delhi, or the Indian Diamond Institute, Surat 15% - 30
    206. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 31
    207. 84 or 85 Parts of outboard motors specified in List 8 5% - 32
    208. 84 or any other Chapter The following goods, namely:-
    (a) Vacuum tube solar collectors, concentrating Chapter solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment;
    (b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors    		 15% Nil -
    209. Any Chapter The following goods, namely:-
    (1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW
    (2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-
    (a) Special bearings, (b) Gear box,
    (c) Yaw components, (d) 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 the manufacture or the maintenance of wind operated electricity generators
    (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators
    (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators    		 5% - 33
    210. 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 34
    211. Any Chapter (A) Machinery, instruments, apparatus and Chapter appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of a fertilizer plant; and
    (B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above    		 5% 16% 35
    212. 84 or any other Chapter Goods specified in List 9 required for use in a Green House 25% - 36
    213. 84 or any other Chapter Goods specified in List 10 required for setting up crude petroleum refinery 5% 16% -
    214. 84 or any other Chapter The following goods, namely:-
    (1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles;
    (2) Parts of the kits specified at (1) above    		 5% - 37
    215. 84 or any other Chapter The following goods, namely:-
    (1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Propane driven vehicles;
    (2) Parts of the kits specified at (1) above    		 5% - 37
    216. 84 or any other Chapter The following goods, namely:-
    (1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Liquefied Petroleum Gas driven vehicles;
    (2) Parts of the kits specified at (1) above    		 5% - 37
    217. 84 or any other Chapter Goods specified in List 11 required for construction of roads Nil Nil 38
    218. 84 or any other Chapter Navigational, communication, air-traffic control and landing equipment and spares for maintenance of such equipment when imported by Airports Authority of India 25% - 39
    219. 84 or any other Chapter Goods specified in List 12 required for the other initial setting up of a hotel or for substantial Chapter expansion of a hotel 25% - 40
    220. 8409.91 or 8409.99 All goods other than parts of goods falling under sub-heading No. 8407.31, 8407.32, 8407.33, 8407.34 or 8408.20 25% - -
    221. 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% - -
    222. 8418.99 All goods, other than parts of goods falling under sub-heading No. 8418.10, 8418.21, 8418.22 or 8418.29 25% - -
    223. 84.21 Catalytic convertors 5% - -
    224. Any Chapter Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 7
    225. 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% - 7
    226. 8422.90 All goods, other than parts of dish washing machines 25% - -
    227. 84.48 All goods, other than parts of goods falling under sub-heading No. 8447.20 25% - -
    228. 8451.90 All goods, other than parts of dry-cleaning machines 25% - -
    229. 8472.90 Automatic teller machines 15% - -
    230. 8473.10 Printed circuit assemblies of word processing machines 15% - -
    231. 8473.21 Parts of electronic calculators for the manufacture of electronic calculators 5% - 7
    232. 8473.30 Microprocessors for automatic data processing machines of heading No. 84.71, other than mother boards Nil - -
    233. 8473.30 Parts (including ink cartridges with print head assembly and ink spray nozzle) of the machines of heading No. 84.71, other than Populated Printed Circuit Boards (PPCBs) including motherboards (with or without CPU)
    Explanation.- The exemption shall not be available in the case of an assembly which includes any one or more of the following items, namely:-
    (i) Populated Printed Circuit Boards (PPCBs)
    (ii) Motherboards (with or without CPU)
    (iii) Power Supply Unit.    		 5% - -
    234. 8473.40 Printed circuit assemblies (including Cash Dispensing Mechanism and Deposit Modules) for Automatic Teller Machines (ATMs) 15% - -
    235. 8479.50 or 8479.89 Machinery for production of commodities 25% - -
    236. Any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 41
    237. 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% 42
    238. 85 Apparatus for carrier current line system or digital line systems, namely, HDSL system required for basic telephone service 5% 16% 43
    239. 84, 85 or 90 Goods specified in List 13 required for cellular mobile telephone service 5% 16% 44
    240. 84, 85 or 90 Goods specified in List 14 required for radio paging service 5% 16% 45
    241. 84 or 85 Goods specified in List 15 required for closed user's group 64 KBPS domestic data network via INSAT satellite system 5% 16% 46
    242. 84, 85 or 90 Goods specified in List 16 required for Public Mobile Radio Trunked Service (PMRTS) 5% 16% 47
    243. 84, 85 or 90 Goods specified in List 17 required for Internet Service 5% 16% 48
    244. 84, 85 or any other Chapter Parts of goods specified at S. No. 238 to 243 above 5% 16% 7
    245. 84, 85 or 90 The machinery or equipment specified in List 18, required for textile industry 5% - -
    245A. 84, 85 or 90 Machinery or equipment specified in List 18A, required for textile industry 5% Nil -
    (Sl No.245A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)
    246. Any Chapter Parts, for manufacture of the machinery / equipment specified in List 18 or List 18A

    (This column has been substituted vide Ntf.No.44/2001 dt.26/04/2001)    		 5% - 7
    247. 84, 85 or any other Chapter Goods specified in List 19 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1st of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis Nil Nil 49
    248. 84 or any other Chapter Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation Nil Nil 50
    249. 84 or any other Chapter Goods specified in List 19 required in connection with petroleum operations undertaken under specified contracts Nil Nil 51
    250. 84 or any other Chapter Goods specified in List 19 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy Nil Nil 52
    250A. 84 or any other Chapter Goods specified in List 19A required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy Nil Nil 52
    (Sl.No.250A has been inserted vide Cus Ntf No.112/2001 Date 31/10/2001)
    251. 84 or 85 Braille printer or braille embosser or braille display, specially designed for computer systems Nil - -
    252. 32, 84 or 96 Ink Cartridges, Ribbon Assembly, Ribbon gear assembly, ribbon gear carriage for use in printers for computers 25% - -
    253. 84, 85 or 90 The goods specified in List 20, for the manufacture of goods falling under heading No. 85.41 or 85.42 5% - 7
    254. 29, 30, 34, 37, 38, 39, 69, 84, 85, 90, or 94 (A) Medical equipment (excluding foley balloon catheter) and other goods, specified in List 21; 15% - -
        (B) Parts for the manufacture, and spare parts for the maintenance, of the goods at (A) above 15% - 53
    255. 85, 90 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 54
    256. 84, 85 or 90 The goods specified in List 22 15% - -
    257. 28, 29, 84, 85 or 90 The goods specified in List 23, for the manufacture of laser and laser based instrumentation Nil Nil 55
    258. 84, 85 or 90 The goods specified in List 24 5% - 56
    259. 85 (1) Newspaper page transmission and reception facsimile system or equipment;
    (2) Telephoto transmission and reception system or equipment    		 5% - 57
    260. 85 One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books Nil - -
    261. 85 Compact disc mechanism; tape deck mechanism 25% - -
    262. 85 CNC Systems 25% - -
    263. 85 or any other Chapter Parts of CNC systems 25% - 7
    264. 85 Video cassettes and video tapes, of a predominantly educational character Nil Nil 58
    265. 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Nil Nil -
    266. 85 Deflection components for use in colour monitors for computers Nil - 7
    267. 85 Compact Disc-Read Only Memory (CD-ROM) Nil - -
    268. 85 Floppy diskette 15% - -
    269. 8501.10 Stepper Motors for use in the manufacture of goods falling under heading No. 84.71 5% - 7
    270. 8504.10 Ballasts for compact fluorescent lamps 25% - -
    271. 8504.40 Static converters for automatic data processing machines and units thereof, and telecommunication apparatus 15% - -
    272. 8504.50 Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus. 15% - -
    273. 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 15% - -
    274. 85.06 Button cells 15% - -
    275. Any Chapter Raw materials or parts, for manufacture of button cells 15% - 7
    276. 8506.80 Battery Pack for cellular phones 15% - -
    276A. 8517.90 Parts (other than populated PCBs) 5% - -
    (Sl No.276A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)
    277. 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 15% - -
    278. 8518.30 Line telephone handsets 15% - -
    279. 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% - -
    280. 85 or 90 Closed Circuit Television system used as Low Vision Aid for visually handicapped persons 15% - -
    281. 85 or any other Chapter Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom Nil Nil 59
    282. 8522.90 Printed circuit assemblies for telephone answering machines 15% - -
    283. 85.24 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil Nil -
    284. 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 60
    285. 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 - -
    286. 8525.10 Transmission apparatus other than apparatus for radio broadcasting or television 15% - -
    287. 8525.20 Cellular Phones and Radio trunking terminals 5% - -
    288. 8525.40 Digital still image video cameras 15% - -
    289. 8527.90 or 8529.90 Portable receivers for calling, alerting or paging and Parts (including populated PCBs) of portable receivers for calling, alerting or paging 5% - -
    290. 8529.10 Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy 15% - -
    291. 8529.90 Parts of Cellular Phones and Radio Trunking terminals 5% - -
    291A Any Chapter Parts, components and accessories of mobile handsets including Cellular Phones Nil Nil 7
    (In sl.no.291A col.5 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001
    (Sl No.291A has been inserted vide Ntf.No.117/2001 dt.13/11/2001)
    292. 8529.90 The following goods, namely :-      
    (i) Parts (including populated PCBs) of digital still image video cameras 15% - -
    (ii) Parts (Excluding populated PCBs) of transmission apparatus other than apparatus for radio broadcasting or television and parts (excluding populated PCBs) of ; transmission apparatus incorporating reception apparatus 5% - -
    (Sl No.292 has been substituted vide Ntf.No.44/2001 dt.26/04/2001) and above bold words has been substituted vide CORRIGENDUM 44/2001 dt.26/04/2001)
    (OLD)292. 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    		 15% - -
    292A 8529.90 Populated PCBs of,-

    (a)transmission apparatus other than apparatus for radio broadcasting or television

    (b) transmission apparatus incorporaing reception apparatus
         		 15% - -
    (Sl No.292A has been inserted vide Ntf.No.45/2001 dt.26/04/2001)
    293. 8531.80 Flat panel displays of a kind used in automatic data processing machines and tele- communication apparatus 15% - -
    294. 8531.90 Parts of indicator panels incorporating Liquid Crystal Devices or Light Emitting Diodes 15% - -
    295. 8531.90 Parts of electronic security systems for the manufacture of electronic security systems 15% - 7
    296. 8536.50 Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches) 15% - -
    297. 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 15% - -
    298. 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 15% - -
    299. 8536.69 Plugs and sockets for co-axial cables and printed circuits 15% - -
    300. 8536.90 Connection and contact elements for wires and cables 15% - -

    NEXT

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



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