| S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. |
|---|
| 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 | - | - |
| (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above | Nil | - | 5 |
| (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 |
| (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables; | Nil | - | 5 |
| (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) | 12.5% | - | - |
| (In Sl.No.119 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | 12.5% | Nil | 14 |
| (In Sl.No.123 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 124 | OMITTED |
| 125 | 37 | Film of a predominantly educational character | 12.5% | Nil | 15 |
| 126 | 37 | Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs | 12.5% | 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 | 12.5% | Nil | - |
| 128 | 37 | Exposed cinematographic films | 12.5% | Nil | 16 |
| (In Sl.Nos.125 to 128 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | - |
| (2) Recorded magnetic films used for producing TV serials | Nil | - | - |
| 133 | OMITTED |
| 134 | OMITTED |
| 135 | 38 | Dipping Oil, Paclobutrazol (Cultar) | 12.5% | - | - |
| (In Sl.No.135 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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) |
| 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 | OMITTED |
| (Sl.No.143 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 144 | OMITTED |
| 145 | OMITTED |
| 146 | OMITTED |
| 147 | OMITTED |
| (Sl.No.147 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 |
| (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 | 48 | Newsprint -
(i) in strips or rolls of a width not less than 34.92 cm; or
(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state | 5% | Nil | - |
| (S.No.154 has been substituted vide CUS NTF NO. 55/2006 DATE 06/06/2006) |
| [OLD 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) Toe 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 |
| (In Sl.No.167A in Col.3 in item (O), the words, "Top" has been substituted vide CUS NTF NO. 42/2006 DATE 05/05/2006) |
| 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 | OMITTED |
| (Sl.No.169 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 170 | 530310 | Raw jute | 5% | - | - |
| 170A | OMITTED |
| (Sl.No.170A has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 171 | OMITTED |
| 172 | 600110 or 600192 | Pile fabrics for the manufacture of toys | 12.5% | - | 5 |
| (In Sl.No.172 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | 5% | - | - |
| (Sl.No.200 has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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
| 7.5% | - | - |
| (In Sl.No.207 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | 12.5% | - | 28A |
| (In Sl.No.212A column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | OMITTED |
| (Sl.No.220 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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
| 12.5% | Nil | - |
| (In Sl.No.223 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 |
(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 |
| (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators | 5% | - | 35 |
| (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators | 5% | - | 35 |
| (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 |
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 | - | 47 |
| 240 | 84, 85 or 90 | Goods specified in List 23 required for radio paging service | Nil | - | 48 |
| 241 | 84, 85 or 90 | Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS) | Nil | - | 49 |
| 242 | 84, 85 or any other Chapter | Parts of goods specified at S. No. 239, 240 and 241 above | Nil | - | 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% | - | - |
| (2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
| (3) OMITTED |
| 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% | - | - |
| (2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
| (3) OMITTED |
| (In S.Nos. 250 & 251 item (3) has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 |
| (2) OMITTED |
| (In S.No. 252 item (2) has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | OMITTED |
| (Sl.No.255 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | 12.5% | - | 56 |
| 261 | 84 | Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India | 12.5% | - | 57 |
| (In Sl.Nos.260 & 261 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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% | - | - |
| 267B | 8443 | High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour | 5% | - | - |
| (Sl.No.267B has been inserted vide CUS NTF NO. 114/2006 DATE 28/11/2006) |
| 268 | OMITTED |
| 269 | OMITTED |
| 270 | 8471 | CD –Writers | Nil | - | - |
| 271 | OMITTED |
| 272 | 847290 | cash dispensers | 10% | - | - |
| 273 | OMITTED |
| 274 | OMITTED |
| 275 | OMITTED |