S.No. |
Chapter or heading No.or sub-heading No. |
Description of goods |
Standard rate |
(1) |
(2) |
(3) |
(4) |
1. |
1 |
Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock |
Nil |
2. |
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 |
Nil |
3. |
07.13 |
Pulses |
Nil |
4. |
15 |
All goods specified against S. No. 31 and 32 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
5. |
15 |
Crude Vegetable oil of edible grade falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 |
Nil |
6. |
2309.90 |
Prawn feed
Explanation.- For the removal of doubt, “prawn feed” means goods-
(i) which are capable of being used as prawn feed, as such without any addition or alteration thereto; and
(ii) in which the proportion of vitamin pre-mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in Public Notice No. 19 (RE-88)/ 1997-2002, dated 24 th June, 1998 of the Government of India in the Ministry of Commerce and Industry. |
Nil |
7. |
25.03 |
Crude or unrefined sulphur |
Nil |
7A |
26 |
Gold concentrate imported by a gold refinery for refining into gold. |
Nil |
(Sl.No.7A has been inserted vide Cus Ntf.No.110/2001 Dt.23/10/2001) |
8. |
27.09, 27.10, 27.11, 27.12, 27.13, 27.14 or 27.15 |
All goods |
Nil |
9. |
28 |
Phosphoric acid for the manufacture of fertilizers |
Nil |
10. |
29 |
Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories |
Nil |
11. |
29 or 38 |
Gibberellic acid |
Nil |
12. |
31 |
Kyanite salts, in a form indicative of their use for manurial purpose |
Nil |
13. |
31 |
Muriate of potash for use as manure or for the production of complex fertilizers |
Nil |
14. |
31 |
Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of complex fertilizers |
Nil |
15. |
31 |
Composite fertilizers |
Nil |
16. |
31 |
Potassium Nitrate, in a form indicative of its use for manurial purpose |
Nil |
17. |
3102.10 |
Urea for use as manure |
Nil |
18. |
3104.30 |
Potassium sulphate containing not more than 52% by weight of K2O |
Nil |
19. |
3105.30 |
Diammonium phosphate for use as manure or for the production of complex fertilizers |
Nil |
20. |
32 or 71 |
Silver Powder suspension |
Nil |
21. |
39 |
Silicone resin and silicone rubber |
Nil |
22. |
39.20 |
Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art films |
Nil |
23. |
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 |
24. |
4801.00 |
Newsprint |
Nil |
25. |
48.10 |
Lightweight coated paper weighing upto 70 g/m 2, imported by actual users for printing of magazines |
Nil |
26. |
10.01, 2301.20, 25.10, 2814.10, 2814.20, 3102.21, 3105.20, 3105.51, 3105.59, 3105.60, 3105.90, 44.01, 44.02, 44.03 or 52.01 |
All goods |
Nil |
27. |
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 |
28. |
5303.10 |
Raw jute |
Nil |
29. |
71 |
The following goods, namely:-
(i) Raw pearls, other than cultured pearls;
(ii) Rubies, emeralds and sapphires, unset and importeduncut;
(iii) Rough diamonds;
(iv) Raw cultured pearls (including admixtures of pearlscontaining raw real pearls and cultured pearls)
(v) Rough semi-precious stones
|
Nil |
30. |
71 |
Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994 |
Nil |
31. |
71 |
Gold and silver including ornaments ( but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 171/94-Customs, dated 30th September, 1994 and No. 172/94-Customs, dated the 30 th September, 1994 |
Nil |
32. |
71 |
Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997 |
Nil |
33. |
84 or 85 |
Parts of outboard motors, specified against S. No. 207 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions, specified in the Annexure to that notification in relation to such goods |
Nil |
34. |
84 or 85 |
All goods specified against S. Nos. 238 to 244 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
35. |
84 or any other Chapter |
Goods specified against S. No. 213 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001 |
Nil |
35A |
Any chapter |
Goods specified against S.No. 291A of the Table annexed to notification of the Government of India in the Ministry of Finance(Department of Revenue), No.17/2001-Customs, dated 1st March,2001, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
(Sl.No.35A has been inserted vide |
36. |
88 |
Aeroplanes, helicopters, simulators of aeroplanes and gliders |
Nil |
37. |
89.02, 89.04, 8905.10 or 8905.90 |
All goods (excluding vessels and other floating structures as are imported for breaking up), specified against S. No. 322 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001- Customs, dated the 1st March, 2000, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
(This Sl.No.has been substituted vide Ntf.No.53/2001 dt.11/05/2001) |
(OLD)37. |
89.01, 89.02, 89.04, 8905.10 or 8905.90 |
All goods (excluding vessels and other floating structures as are imported for breaking up), specified against S. No. 322 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001- Customs, dated the 1st March, 2000, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
38. |
90.22 |
Linear accelerator with beam energy 15 MeV and above |
Nil |
39. |
98.01 |
All goods specified in items (i), (ii) and (iv) in column (3) against S. No. 368 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2000 |
Nil |
40. |
98.03 |
All goods imported by a passenger or a member of a crew as baggage in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 136/90- Customs, dated the 20th March, 1990, or No. 137/90-Customs, dated the 20th March, 1990 |
Nil |
41. |
Any Chapter |
Goods specified against S. No. 347 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001 |
Nil |
42. |
Any Chapter |
All goods which are exempt from
(a) the whole of the duty of customs leviable thereon under theFirst Schedule; and
(b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act.
|
Nil |
43. |
Any Chapter |
All goods
(a) in the case of which “Free” rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and
(a) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason.
|
Nil |
44. |
Any Chapter |
All goods imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods:
(i) 79/95-Customs, dated the 31st March, 1995
(ii) 80/95-Customs, dated the 31st March, 1995
(iii) 104/95-Customs, dated the 30th May, 1995
(iv) 110/95-Customs, dated the 5th June, 1995
(v) 111/95-Customs, dated the 5th June, 1995
(vi) 148/95-Customs, dated the 19th September, 1995
(vii) 149/95-Customs, dated the 19th September, 1995
(viii) 28/97-Customs, dated the 1st April, 1997
(ix) 29/97-Customs, dated the 1st April, 1997
(x) 31/97-Customs, dated the 1st April, 1997
|
Nil |
45. |
Any Chapter |
All goods imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/97-Customs, dated the 7th April, 1997 |
Nil |
46. |
Any Chapter |
Artificial plasma |
Nil |
47. |
Any Chapter |
All goods, other than those specified against S. Nos. 1 to 46 above |
4% ad valorem |