CUS NTF NO. 21/2002 DATE 01/03/2002

Seeks to prescribe the effective rates of basic and additional duty for goods falling under the Customs Tariff Act.

Table

condition

List

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1 st March, 2001[ G.S.R. 116(E) dated the 1 st March, 2001], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2)of the said Table, when imported into India,-

(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;

(b) from so much of the additional duty leviable thereon under 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 is mentioned in the corresponding entry in column (6) of the said Table:

Provided that nothing contained in this notification shall apply to -
(a) the goods specified against serial No. 75A of the said Table on or after the 1st day of April, 2005;
(b) the goods specified against serial No. 252A of the said Table on or after the 1st day of May, 2006;
(c) the goods specified against serial No. 75 of the said Table on or after the 2nd day of July, 2005;
(d) the goods specified against serial No. 170A of the said Table on or after the 4th day of September, 2005.
(e) the goods specified against serial No. 77A of the said Table on or after the 1st day of October, 2010.(In the proviso clause (e) has been inserted vide CUS NTF NO. 88/2005 DATE 30/09/2005)
(Amended vide CUS NTF NO. 11/2005 DATE 01/03/2005)

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

S. No.	Chapter or Heading or sub - heading	Description of goods	Standard rate	Additional duty rate	Condition 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	040210 or 04022100	Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.	15%	-	1
4	04069000	All goods	30%	-	-
5	05	Pancreas	5%	-	-
6	051191	Artemia cyst, including wet artemia cyst	5%	-	-
7	05 or any other Chapter	The following goods, namely:- (1) Frozen semen; (2) Frozen semen equipment, namely:- (a) flasks, refrigerators, vessels, jars or dewars, and their accessories; (b) Plastic insemination sheath and insemination guns; and (c) Weaton Ampoules and straws for freezing semen	5%	-	-
8	06, 07, 08, 09 or 12	Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses	5%	-	2
9	0601 or 0602	All goods	5%	-	-
10	0703 10 10	Onions	5%	-	-
11	0713	Pulses	10%	-	-
12	08	Cashew nuts in shell	Nil	-	-
13	08, 12, 13, 15, 16, 17, 18, 19, 20 or 21	All goods (excluding alcoholic preparations falling under sub-heading 2106.90)	25%	-	3
14	0802 12 00	All goods	Rs. 65/- per kg.	-	-
15	080290	All goods other than Areca nuts	30%	-	-
16	0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00	All goods	30%	-	-
17	0810 60 00 or 0810 90	All goods	15%	-	-
18	1001	All goods other than Meslin	50%	-	-
19	1001	Meslin	Nil	-	-
20	1005 10 00, 1007 or 1008 20	All goods	50%	-	-
21	1005 90 00	Goods upto an aggregate of- a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002 b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003 c) Five lakh metric tones of total imports of such goods in a financial year	15%	-	1
22	1005 90 00	All goods other than those specified against S. No. 21 above	50%	-	-
23	1107 10 00	All goods	30%	-	-
24	1209	All goods (other than those falling under sub-headings 1209.91 and 1209.99)	15%	-	-
25	120991 or 120999	All goods	5%	-	-
26	1211 30 00, 1211 40 00 or 1211 90	All goods	15%	-	-
27	1301 90 49	Oleopine resin	5%	-	-
28	1302 19 or 1302 20 00	All goods	15%	-	-
29.	15	Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10	85%	-	-
(Sl.No.29 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
30	15	(A) All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, for the manufacture of soaps, industrial fatty acids and fatty alcohol	20%	-	5
30	15	(B) All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515	65%	-	-
(Sl.No.30 has been substituted vide CUS NTF NO. 88/2005 DATE 30/09/2005)
31.	15	Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)	85%	-	-
32.	15	Vegetable oils of edible grade, in loose or bulk form "(other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as "Vanaspati" or for refining Explanation.-The expression "Vegetable oil" means- (a) in 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 and 5
(Sl.Nos. 31 & 32 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
33	1505	All goods	15%	-	-
34.	1511	The following goods, namely:- (A) Crude palm oil of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;	80% [OLD 65%]	-	5
		(B) Crude palmolein, of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;	80% [OLD 65%]	-	5
		(C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form Explanation. - For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure.	80% [OLD 65%]	-	-
(Sl.No.34 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
(Sl.No.34 has been substituted vide CUS NTF NO. 07/2005 DATE 04/02/2005)
35	151211	Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year	50%	-	1
36	151211	All goods other than those specified against S.No. 35 above	75%	-	-
37	151419 or 151499	Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year	45%	-	1
38	1701	All goods	60%	-	-
39	170211 or 170219	All goods	25%	-	-
40	1703	All goods	10%	-	-
41	1704 10 00	All goods	30%	-	-
42	180690	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 headings 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%	-	-
43	190110	Preparations for infant use, put up for retail sale	30%	-	-
44	1905 31 00 or 1905 32	All goods	30%	-	-
45	2004 10 00	All goods	30%	-	-
46	2009 11 00, 2009 12 00 or 2009 19 00	Orange juice	30%	-	-
47	210690	All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 volume, determined at a temperature of 20 degrees centigrade)	30%	-	-
48	22	Wine, for use as sacramental wine	30%	Nil	6
49	220710	All goods	-	Nil	-
50	2207 20 00	All goods	10%	-	-
(Please refer CUS CIR NO. 02/2006 DATE 10/01/2006)
51	2208	Angostura bitters	5%	-	-
52	23, 28, 29, 30 or 38	Veterinary drugs and other goods specified in List 1	10%	-	-
53	230120	All goods	5%	-	-
54	230220, 2304, 2305 or 2306	All goods	15%	-	-
55	2304	Dietary Soya Fibre	15%	-	-
56	230990	Prawn feed, shrimp larvae feed and fish feed in pellet form Explanation.- For the removal of doubt, “prawn feed”shall mean goods- (i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and (ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.	5%	-	-
57	25	Spodumene ore, Strontium ore or Natural Boron ore	15%	-	-
57A.	2529 22 00	Acid grade fluorspar	5%	-	-
(Sl.No.57A has been inserted vide CUS NTF NO. 88/2005 DATE 30/09/2005)
58	OMITTED
59	OMITTED
60	2503 00	Crude or unrefined sulphur	5%	-	-
61	OMITTED
62	OMITTED
63	OMITTED
64	26	Gold concentrate imported by a gold refinery for refining into gold.	-	Nil	-
65	262011 00, 262019 00	All goods	10%	-	-
66	262030	All goods	10%	-	-
67	OMITTED
68	2701	Coking coal of ash content below 12%	Nil	-	-
68A	2701	Coking coal of ash content of 12% or more	5%	-	-
69	OMITTED
70	2701 11 00, 2701 12 00, 2701 19	All goods other than coking coal	5%	-	-
71	2704 00	Metallurgical coke	5%	-	-
72	OMITTED
72A.	2710	Avgas	Nil	-	-
73	2710 19	Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through 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.	Nil	-	-
(S.No.73 has been substituted vide CUS NTF NO. 71/2005 DATE 20/07/2005)
74	2710	Naphtha	10%	-	-
75	2710	Naphtha when imported by the power plants specified in List 2	10%	Nil	7
75A	2710	Naphtha when imported by the power plants specified in List 2A	10%	Nil	7
75B	OMITTED
75C	OMITTED
75D	27111900	Liquefied Petroleum Gases ( LPG )	5%	-	-
75E.	2711 12 00, 2711 13 00, 2711 19 00	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated 28th January, 2003	Nil	-	-
(S.No.75E has been substituted vide CUS NTF NO. 37/2005 DATE 02/05/2005)
[OLD75E	2711 19 00	Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumer	Nil	-	-]
76	2710 or 271490	All goods, for the manufacture of fertilisers	Nil	Nil	5
77	2711 11 00	Liquefied natural gas	5%	-	-
77A.	2711 11 00	Liquefied Natural Gas imported by Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol	Nil	-	-
(Sl.No.77A has been inserted vide CUS NTF NO. 88/2005 DATE 30/09/2005)
78	OMITTED
79	28 or 29	Chemicals, for use in the manufacture of Centchroman	Nil	-	-
80	28, 29 or 30	The following goods, namely:- (A) Drugs or medicines specified in List 3;	5%	-	-
80	28, 29 or 30	The following goods, namely:- (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above	5%	-	5
81	OMITTED
82	OMITTED
83	28, 29, 30 or 38	The following goods, namely:- (A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 4	Nil	-	-
83	28, 29, 30 or 38	The following goods, namely:- (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above	Nil	-	5
83	28, 29, 30 or 38	The following goods, namely:- (C) Other life saving drugs or medicines	Nil	Nil	8
84	28, 29, 32, 39, 54, 56, 70, 72 or 90	The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;	Nil	-	5
		The following goods, namely:- (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;	Nil	-	5
		The following goods, namely:- (C) Goods specified in List 6 for manufacture of telecommunication grade FRP	Nil	-	5
85	28, 29, 84, 85 or 90	The goods specified in List 7, for the manufacture of laser and laser based instrumentation	Nil	-	9
86	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; (B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;	Nil	-	5
87	OMITTED
88	28	Phosphoric acid, for the manufacture of fertilisers	5%	Nil	-
89	28	Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers	-	Nil	-
90	OMITTED
91	OMITTED
92	OMITTED
93	29 or any Chapter	Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines	Nil	Nil	10
94	OMITTED
95	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	5%	-	5
96	29 or 38	Gibberellic acid	5%	-	-
97	OMITTED
98	29	DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin	5%	-	-
99	OMITTED
100	29	Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories	5%	Nil	-
101	29	Maltol, for use in the manufacture of Deferiprone	Nil	-	5
101A.	29	2,3,5,6-Tetrachloropyridine.	10%	-	-
102	OMITTED
103	OMITTED
104	30	Medicaments containing spirit	-	Nil	-
105	30	Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF	Nil	-	-
106	31	Kyanite salts, in a form indicative of their use for manurial purpose	5%	-	-
107	31	Muriate of potash, for use as manure or for the production of complex fertilisers	5%	-	-
108	31	Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers	5%	-	-
109	31	Composite fertilisers	5%	-	-
110	31	Potassium Nitrate, in a form indicative of its use for manurial purpose	5%	-	-
111	3102 10 00	Urea, for use as manure	5%	-	-
112	3104 30 00	Potassium sulphate, containing not more than 52% by weight of potassium oxide	5%	-	-
113	3105 30 00	Diammonium phosphate, for use as manure or for the production of complex fertilisers	5%	-	-
114.	32, 34, 38, 83 or any other Chapter	(a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door 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 (j) Wooden biscuit (splings-joining accessory for wooder board); (k) Decorative paper for lamp shade; (l) Sea shell, Mothe of Pearl (MOP), Cattle horn and Bone Materials; (m) Prints for photo frames (n) Animal hair materials for brushes; (o) Copper adhesive tape 1/2" or less; (p) adhesive copper foil1/8" to 1 "; (q) Patina and patina bronze; (r) Analog clock movement; (s) Hardware brass and metal fittings for furniture; (t) Handles/blades for cutlery; (u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;	Nil	Nil	12
115	OMITTED
116	OMITTED
117	32, 84 or 96	Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers	5%	-	-
118	OMITTED
119	330210	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)	15%	-	-
120	OMITTED
121	35	Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders	5%	-	5
122	35	Isolated soya protein	15%	-	-
123	37 or 85	Films and video cassettes	15%	Nil	14
124	OMITTED
125	37	Film of a predominantly educational character	15%	Nil	15
126	37	Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs	15%	Nil	-
127	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	-
128	37	Exposed cinematographic films	15%	Nil	16
129	37	Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet	5%	-	-
130	370120 or 370220	Instant print film	5%	-	-
131	OMITTED
132	3704 or 8524	(1) Cinematographic films, exposed but not developed;	Nil	Nil	-
132	3704 or 8524	(2) Recorded magnetic films used for producing TV serials	Nil	-	-
133	OMITTED
134	OMITTED
135	38	Dipping Oil, Paclobutrazol (Cultar)	15%	-	-
136	38	Bio-pesticides, based on - (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa	5%	-	-
137	OMITTED
138	3822	Pharmaceutical Reference Standard	5%	-	17
139.	3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00,or 3823 70	All goods	15%	-	-
(Sl.No.139 has been substituted vide CUS NTF NO. 88/2005 DATE 30/09/2005)
[OLD139	382370	All goods	20%	-	-]
140	39, 48 or any other Chapter	Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters	Nil	Nil	-
141	39 or 74	(i) Alatheon of Chapter 39 (ii) Copper wire of Chapter 74	Nil	Nil	5 and 18
142	39	Dextran, imported for use in the manufacture of Plasma Volume Expanders	5%	-	5
143	39	Saddle tree	5%	-	-
144	OMITTED
145	OMITTED
146	OMITTED
147	3920	Subbed polyester base, for the manufacture of medical or industrial X-ray films and graphic art films	Nil	-	-
148	4012 13 00	Retreaded tyres, of a kind used on aircrafts	3%	-	-
149	41	Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid	Nil	-	-
150	4301 or 4302	All goods (other than those falling under sub- headings 4301.30 and 4302.13)	Nil	-	-
151	47	Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)	Nil	-	5 and 19
152	4707	(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;	5%	-	20
152	4707	(B) All goods imported for use in, or supply to, a unit for manufacture of newsprint;	5%	Nil	20
153	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	-
154	4801	Newsprint	5%	Nil	-
155	4802	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	-
156	4810	Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines	5%	Nil	-
157	49 or 8524	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	-	-
158	49	Commonwealth and International Reply Coupons and UNESCO Coupons	Nil	Nil	-
159	49	Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF	Nil	-	-
160	49	Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies	Nil	-	-
161	OMITTED
162	4906	All goods	Nil	-	-
163	4907	Printed Indian Bank Notes, imported by the Reserve Bank of India	Nil	Nil	-
164	4911	Plans, drawings and designs	Nil	-	-
165	OMITTED
166	5101	All goods	5%	-	-
167	52 or any Chapter	(a) Fasteners (b)Inlay cards (c) Shoulder pads; (d) Buckles; (e) Eyelets (f) Hooks and eyes (g) Rivets (h) Collar stays, collar patties, butterfly and other garment stays including plastic stays (i) Fusible embroidery motifs or prints (j) Laces (k) Badges including embroidered badges (l) Embroidery threads (m) Sewing thread (n) Stones (other than precious and semi precious) (o) Sequin (p) Tape, Elastic tape and hook tape of width not exceeding 75 mm (q) Velcro tape (r) Cord and cord Stopper (s) Toggles (t) Polywadding materials (u)Stud; (v) Elastic cloth and Elastic band; (w)Quilted wadding materials; (x)Beads for embroidery (y)sample fabric of total length upto 500 metre imported during one financial year;	Nil	Nil	21
167A	Any Chapter	(a) Buckles, 'D' rings, eyes, rivets and studs; (b) Buttons and fasteners of all types; (c) Velcro Hook, Velcro tapes and Loop tape; (d) Elastic Tape, adhesive tape and reinforcement tape; (e) Stamping foil; (f) Sewing Thread; (g) Locks including magnetic locks; (h) Metal handles, handles fittings, dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, hinges and magnetic snaps; (i) Slow liners; (j) Loop rivets and loop oval; (k) Polishes, creams and shoe finishes in any form; (l) Lining, interlining and reinforcement materials; (m) Insoles or mid-soles and sheets therefore; (n) Shanks and Welts; (o) Top Caps and Toe puffs and counters or Thermoplastic sheets; (p) Synthetic or poly; (q) packaging boxes of all types; (r) Ribs (s) adhesives; (t) unit soles and sheets; (u) heels; (v) leather board; (w) saddle tree; (x) nylon mesh	Nil	Nil	21A
167B	Any Chapter	"(a) Zipper, fastener and slider ; (b) Lace ; (c) Velcro tape ; (d) Elastic tape, curtain tape and edgeband tape ; (e) Curtain hook ; (f) Button and eyelet ; (g) Tassel ; (h) Bead and sequin ; (i) Insert ; (j) Sample fab"	Nil	Nil	21B
167C	57	Samples of hand knotted carpets	Nil	Nil	21C
168	43,52,54, 55,56, 58 or 59	Lining and inter-lining materials	Nil	Nil	21
169	5301	Flax fibre	15%	-	-
170	530310	Raw jute	5%	-	-
170A	530511 or 53051900	Coir fibre	Nil	Nil	-
171	OMITTED
172	600110 or 600192	Pile fabrics for the manufacture of toys	15%	-	5
173	OMITTED
173A	OMITTED
174	64 or any other Chapter	The following goods for use in the leather industry, namely:- (1) Parts, consumables and other items specified in List 9 (A)	20%	-	-
174	64 or any other Chapter	The following goods for use in the leather industry, namely:- (2) Other parts, consumables and items specified in List 9 (B)	20%	-	22
174A.	OMITTED
175	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 parts of electronic components or electronic equipments	Nil	-	23
176	70 or 90	Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables.	Nil	-	5
177	OMITTED
178	7015	Rough opthalmic blanks, for manufacture of optical lenses	5%	-	-
179	OMITTED
180	71	The following goods, namely:- (i) Raw pearls, other than cultured pearls;	5%	Nil	-
180	71	The following goods, namely:- (ii) Rubies, emeralds and sapphires, unset and imported uncut	Nil	Nil	-
180A.	71	Rough diamonds (industrial or non-industrial)	Nil	Nil	-
180B.	71	Rough coloured gemstones	Nil	-	-
181	71	Current coins of the Government of India	Nil	Nil	-
182	71	Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)	5%	-	-
183	71	Rough semi-precious stones	Nil	-	-
184	71	Cut and polished coloured gemstones	5%	-	-
185	OMITTED
186	71	Foreign currency coins when imported into India by a Scheduled Bank	Nil	Nil	24
187	7102	Non-industrial diamonds (other than rough diamonds)	5%	-	-
188	OMITTED
189	7110 11 or 7110 19 00	Platinum	Rs. 200/- per 10 grams	-	-
190	OMITTED
190A	7201	All goods other than pig iron	5%	-	-
190B	7203, 7204, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216, 7217	All goods other than seconds and defectives	5%	-	-
191	OMITTED
192	OMITTED
193	OMITTED
194	OMITTED
195	OMITTED
196	OMITTED
197	7201	Pig iron	5%	-	-
198	7202 60 00	Ferro-nickel	5%	-	-
199	OMITTED
200	7204	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	Nil	-	20
201	OMITTED
202	720421	Scrap of stainless steel, for the purpose of melting	5%	-	-
203	OMITTED
204	OMITTED
205	OMITTED
206	OMITTED
207	72	All goods, other than the following:- (i) goods mentioned against S. Nos. 190A, 190B, 197, 198, 200 or 202 above; and (ii) seconds and defectives of goods falling under Chapter 72	10%	-	-
208	OMITTED
209	OMITTED
210	OMITTED
211	OMITTED
212	OMITTED
212A	82	Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs	15%	-	28A
212B	79	Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes	10%	-	28B
213	OMITTED
214	84, or any other Chapter	Goods specified in List 12 required in connection with petroleum 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	29
215	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	30
216	84 or any other Chapter	Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts	Nil	Nil	31
217	84 or any other Chapter	Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy	Nil	Nil	32
218	84 or any other Chapter	Goods specified in List 13 required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy	Nil	Nil	32
219	84 or any Chapter	Goods specified in List 14	5%	-	33
220	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 Salbony 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	5%	Nil	-
221	OMITTED
222	OMITTED
223	84 or any other Chapter	The following goods, namely:- (a) Vacuum tube solar collectors, concentrating 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	-
224	84 or any Chapter	The following goods, namely:- (1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW	5%	-	35
224	84 or any Chapter	The following goods, namely:- (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) Wind turbin	5%	-	35
224	84 or any Chapter	The following goods, namely:- (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators	5%	-	35
224	84 or any Chapter	The following goods, namely:- (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators	5%	-	35
224	84 or any Chapter	The following goods, namely:- (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators	5%	-	35
225	84 or 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	36
226	84 or 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 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%	37
227	OMITTED
228	84 or any other Chapter	Goods specified in List 17 required for setting up crude petroleum refinery	5%	16%	-
229	84 or any other Chapter	"The following goods, namely:- (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) above	5%	-	39
230	84 or any other Chapter	Goods specified in List 18 required for construction of roads	Nil	Nil	40
231	84 or any other Chapter	Goods specified in List 19 required for development of Ports	10%	-	41
231A	84 or any other Chapter	Goods specified in List 19A required for Inland Waterways	10%	-	41A
232	84 or any other Chapter	Goods specified in List 20 required for development of Airports	10%	-	42
233	OMITTED
234	OMITTED
235	OMITTED
236	84 or any Chapter	All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant)	5%	16%	45
237	84 or 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%	46
238	84 or any Chapter	a) Parts of catalytic convertors, for manufacture of catalytic convertors	5%	-	5
238	84 or any Chapter	b) 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%	-	5
239	84, 85 or 90	Goods specified in List 22 required for basic telephone service, cellular mobile telephone service, internet service or closed users’s group 64 KBPS domestic data network via INSAT satellite system service	Nil	- [OLD16%]	47
240	84, 85 or 90	Goods specified in List 23 required for radio paging service	Nil	- [OLD16%]	48
241	84, 85 or 90	Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS)	Nil	- [OLD16%]	49
242	84, 85 or any other Chapter	Parts of goods specified at S. No. 239, 240 and 241 above	Nil	- [OLD16%]	5
(In S.Nos.239 to 242 col.(5) has been substituted vide CUS NTF NO. 29/2005 DATE 11/03/2005)
243	84, 85 or 90	The goods specified in List 25, for the manufacture of goods falling under heading 85.41 or 85.42	Nil	-	5
244	84, 85 or 90	The goods specified in List 26	Nil	-	-
244A	84, 85 or 90	Goods specified in List 26A	10%	-	-
245	84, 85 or 90	The goods specified in List 27	5%	-	50
246	84, 85 or 90	"The following goods, imported by an accredited press cameraman:- (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras	Nil	Nil	51
247	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	52
248.	84, 85 or 90	(1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 27A	5%	-	53(i)
		(b) Goods specified in List 28	Nil	-	53(i)
		(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 27A	5%	-	53(ii)
		(b) Goods specified in List 28	Nil	-	53(ii);
248A	84,85 or 90	Goods specified in list 28A for use of the Agro-Chemical Sector Unit having export turnover of Rupees Twenty Crores and above during the preceding financial year by a manufacturer having a Research and Development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India	Nil	-	53A
249	OMITTED
250	84 or any other Chapter	The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 30:	5%	-	-
250	84 or any other Chapter	The following goods for use in the textile industry, namely:- (2) Parts, for manufcture of the goods at (1) above;	5%	-	5
250	84 or any other Chapter	The following goods for use in the textile industry, namely:- (3) Spare parts for the maintenance of the goods at (1) above, falling under Chapter 84,85 or 90	5%	-	5
251	84 or any other Chapter	The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 31:	5%	-	-
251	84 or any other Chapter	The following goods for use in the textile industry, namely:- (2) Parts, for manufcture of the goods at (1) above;	5%	-	5
251	84 or any other Chapter	The following goods for use in the textile industry, namely:- (3) Spare parts for the maintenance of the goods at (1) above, falling under Chapter 84,85 or 90	5%	-	5
252	84 or any other Chapter	The following goods for use in the silk textile industry, namely:- (1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing;	5%	-	5
252	84 or any other Chapter	The following goods for use in the silk textile industry, namely:- (2) Spare parts for the maintenance of machinery or equipment specified at (1) above, imported by a silk mill	5%	-	5
252A	84 or any chapter	Machinery or equipment, specified in List 32A, for use in the plantation sector	5%	-	-
253	OMITTED
254	84 or 85	Spares, supplied with outboard motors for maintenance of such outboard motors	5%	-	54
255	84 or 85	Parts of outboard motors specified in List 33	5%	-	55
256	84 or 85	Braille printer or Braille embosser or Braille display, specially designed for computer systems	Nil	-	-
257	84 or 90	Goods specified in List 34, designed for use in the leather industry or the footwear industry	5%	-	-
258	OMITTED
259	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	-
260	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	15%	-	56
261	84	Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India	15%	-	57
262	OMITTED
263	OMITTED
264	OMITTED
265	8421	Catalytic convertors	5%	-	-
266	OMITTED
267	OMITTED
267A.	8443	High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour	5%	-	-
268	OMITTED
269	OMITTED
270	8471	CD –Writers	Nil	-	-
271	OMITTED
272	847290	cash dispensers	10%	-	-
273	OMITTED
274	OMITTED
275	OMITTED

NEXT