S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. |
---|
(1) | (2) | (3) | (4) | (5) | (6) |
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) | Nil [OLD3%][OLD5%] | - | - |
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% | - | - |
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
| 5% [OLD7.5%] | - | - |
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 |
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 | OMITTED | | | | |
[OLD219 | 84 or any Chapter | Goods specified in List 14 | 5% | - | 33] |
220 | OMITTED | | | | |
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
| 10% [OLD12.5%] | 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 turbine controllers, and (e) Parts of the goods specified at (a) to (d) above. | 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 | OMITTED | | | | |
231A | OMITTED | | | | |
232 | OMITTED | | | | |
[OLD231 | 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 | - | 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 |
243 | 84, 85 or 90 | The goods specified in List 25, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 90 00 [OLDheading 85.41 or 85.42] | Nil | - | 5 |
244 | 84, 85 or 90 | The goods specified in List 26 | Nil | - | - |
244A | OMITTED | | | | |
245 | OMITTED | | | | |
[OLD244A | 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) |
248 | 84, 85 or 90 | (b) Goods specified in List 28 | Nil | - | 53(i) |
248 | 84, 85 or 90 | (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) |
248 | 84, 85 or 90 | (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% | - | - |
The following goods for use in the textile industry, namely:- (2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
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% | - | - |
The following goods for use in the textile industry, namely:- (2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
OMITTED | | | |
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 |
OMITTED | | | |
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 | | | | |
256 | 84 or 85 | Braille printer or Braille embosser or Braille display, specially designed for computer systems | Nil | - | - |
257 | 84, 85 or 90 [OLD84 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 | 10% [OLD12.5%] | - | 56 |
261 | 84 | Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India | 10% [OLD12.5%] | - | 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% | - | - |
267B | 8443 | High speed Heat-set web offset rotary 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 | OMITTED | | | | |
[OLD272 | 847290 | Cash dispensers | 10% | - | -] |
273 | OMITTED | | | | |
274 | OMITTED | | | | |
275 | OMITTED | | | | |
276 | OMITTED | | | | |
276A | OMITTED | | | | |
277 | OMITTED | | | | |
[OLD277 | 8443 99 or 8473 40 90 [OLD847340] | Cash Dispensing Mechanism and Deposit Modules for automatic teller machines | 10% | - | -] |
278 | OMITTED | | | | |
279 | 85 or any other Chapter | Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team | Nil | Nil | 58 |
280 | 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 |
281 | OMITTED | | | | |
282 | OMITTED | | | | |
283 | 85 or any other Chapter | The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator | 5% | - | 60 |
284 | OMITTED | | | | |
285 | 85 or any other Chapter | The following goods, namely:- (1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, - (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or (iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology; (2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology. | 5% | - | 62 |
286 | 85 or any other Chapter | Goods imported for being tested in specified test centres | Nil | Nil | 63 |
287 | OMITTED | | | | |
288 | 84 or 85 [OLD85] | (1) Newspaper page transmission and reception facsimile system or equipment; (2) Telephoto transmission and reception system or equipment | 5% | - | 64 |
289 | 85 | One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books | Nil | - | - |
290 | OMITTED | | | | |
291 | OMITTED | | | | |
292 | OMITTED | | | | |
293 | 85 | Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind | Nil | - | - |
294 | 85 | Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers | Nil | - | 5 |
295 | OMITTED | | | | |
296 | 8501 10 12 | Stepper Motors for use in the manufacture of goods falling under heading . 84.71 | Nil | - | 5 |
297 | OMITTED | | | | |
298 | OMITTED | | | | |
298A | OMITTED | | | | |
299 | OMITTED | | | | |
300 | OMITTED | | | | |
300A | 84 or 85 | The following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading/sub-heading/ tariff item 8443 31 00, 8443 32 00, 8471, 8517 62, 8528 41 00, 8528 49 00, 8528 51 00 or 8528 61 00, namely:- (a) Populated Printed Circuit Boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90; (b) Transformers falling under tariff item 8504 31 00; (c) All goods falling under sub-heading 8504 90; (d) SMF Battery falling under tariff item 8507 20 00; (e) Enamelled copper wire falling under heading 8544 [OLDThe following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading 8471, namely:- (i) Populated Printed Circuit Boards falling under sub-heading 8473 30; (ii) Transformers falling under sub-heading 8504 31; (iii) All goods falling under sub-heading 8504 90; (iv) SMF Battery falling under sub-heading 8507 20; (v) Enamelled copper wire falling under heading 8544.]
| Nil | - | 5 |
301 | OMITTED | | | | |
302 | OMITTED | | | | |
303 | OMITTED | | | | |
303A | OMITTED | | | | |
304 | OMITTED | | | | |
305 | OMITTED | | | | |
306 | OMITTED | | | | |
307 | OMITTED | | | | |
308 | OMITTED | | | | |
309 | 8523 [OLD8524] | CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers | Nil | - | - |
310 | 8523 [OLD8524] | Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers | 5% | Nil | 66 |
311 | OMITTED | | | | |
312 | OMITTED | | | | |
313 | OMITTED | | | | |
314 | OMITTED | | | | |
315 | OMITTED | | | | |
316 | OMITTED | | | | |
316A | OMITTED | | | | |
316B | 8529 | Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:- (i)Tuner (ii) RF modulator (iii) Remote control unit
| Nil [OLD5%] | - [OLDNil] | 5 |
316C | OMITTED | | | | |
316D | OMITTED | | | | |
317 | OMITTED | | | | |
318 | OMITTED | | | | |
319 | 8517 70 or 8529 90 90 [OLD8529 90 90] | Parts of Cellular Phones and Radio Trunking terminals | 5% | - | - |
320 | OMITTED | | | | |
321 | OMITTED | | | | |
321 | OMITTED | | | | |
322 | OMITTED | | | | |
323 | OMITTED | | | | |
324 | OMITTED | | | | |
325 | OMITTED | | | | |
326 | OMITTED | | | | |
327 | OMITTED | | | | |
328 | OMITTED | | | | |
329 | OMITTED | | | | |
330 | OMITTED | | | | |
331 | OMITTED | | | | |
332 | OMITTED | | | | |
333 | OMITTED | | | | |
334 | OMITTED | | | | |
335 | OMITTED | | | | |
336 | OMITTED | | | | |
337 | OMITTED | | | | |
338 | OMITTED | | | | |
339 | OMITTED | | | | |
340 | OMITTED | | | | |
341 | OMITTED | | | | |
342 | OMITTED | | | | |
[OLD342 | 8545 | Graphite electrodes (above 24 inches diameter) for use in the manufacture of goods falling under Chapter 72 | 10% | - | 5] |
343 | OMITTED | | | | |
344 | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation,- (1) If imported as completely knocked down (CKD) unit; | 10% [OLD12.5%] | - | - |
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation,- (2) if imported in any other form | 60% | - | - |
344A | 8703 | Golf cars | 10% [OLD12.5%] | 16% | - |
345 | 8711 | Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (1) If imported as completely knocked down (CKD) unit; | 10% [OLD12.5%] | - | - |
Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (2) if imported in any other form | 60% | - | - |
346 | 88 | Gliders, or simulators of aeroplanes | Nil | - | - |
346A | 88 or any other Chapter | Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) | Nil | - | 67 |
346B | 8802 (except 8802 60 00) | All goods | Nil | - | 101 |
346C | 8802 | Helicopters | 3% | - | - |
346D | Any Chapter | Parts (other than rubber tyres and tubes), of aircraft of heading 8802 | Nil | - | 102 |
[OLD346D | 8803 | Parts, of aircraft of heading 8802 | Nil | - | 102 ] |
[OLD346 | 88 | Aeroplanes, gliders, helicopters or simulators of aeroplanes | Nil | - | -] |
347 | Any Chapter | Parts (other than rubber tyres and tubes), of aircraft of heading 8802 | 3% | - | - |
[OLD347 | 8803 | Parts, of aircraft of heading 8802 | 3% | - | -] |
[OLD347 | 88 or any Chapter | Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyres and tubes for aeroplanes or gliders) | Nil | - | 67] |
347A | 8802 (except 8802 60 00) | All goods | Nil | - | 103 |
347B | 8802 (except 8802 60 00) | All goods | Nil | - | 104 |
347C | Any Chapter | Parts (other than rubber tyres or tubes) of aircraft of heading 8802 | Nil | - | 105 |
348 | 88 or any Chapter | Raw materials - (i) for manufacture or servicing of aircraft falling under heading 88.02; (ii) for manufacture of parts of aircraft at (i) above
| Nil | - | 68 |
349 | 88 or any other Chapter | The following goods, namely:- (i) Satellites and payloads; (ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mockups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads | Nil | Nil | 69 |
[OLD349 | 88 or any Chapter | The following goods, namely: - (i) Satellites and pay-loads brought into India for launch by Indian launch vehicles from Indian soil into Outer Space; (ii) Ground equipment brought for testing of (i) above
| Nil | Nil | 69] |
350 | 89 | Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods | Nil | - | 70 |
351 | 89 or any Chapter | Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India | Nil | Nil | 71 |
352 | 8901 | All goods (excluding vessels and other floating structures as are imported for breaking up) | Nil | - | 72 |
352A | 8902 00 10 | Trawlers and other fishing vessels | Nil | - | |
353 | 8902, 8904 00 00, or 8905 90 [OLD8902, 8904 00 00, 8905 10 00 or 8905 90] | All goods (excluding vessels and other floating structures as are imported for breaking up) | 5% | - | 72 |
353A | 8905 10 00 | All goods | Nil | - | - |
354 | 8906 | All goods (excluding vessels and other floating structures as are imported for breaking up) | Nil | - | 72 |
355 | 89080000 | All goods | 5% | - | - |
356 | Any Chapter | Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub- heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) | Nil | Nil | 73 |
357 | Any Chapter | Parts, for repair of dredgers | Nil | - | - |
358 | 90 or any other Chapter | Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof | Nil | Nil | 74 |
359 | OMITTED | | | | |
360 | 90 or any other Chapter | Parts for the manufacture of hearing aids including deaf aids | Nil | - | - |
361 | 90 or any other Chapter | Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium | 10% [OLD12.5%] | Nil | 76 |
362 | 90 or any Chapter | Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals | 5% | Nil | 77 |
363 | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; | 5% | - | - |
The following goods, namely:- (B) Accessories of the medical equipment at (A) above; | 5% | - | - |
The following goods, namely:- (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above; | 5% | Nil | 11 |
The following goods, namely:- (D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system; | 5% | - | - |
The following goods, namely:- (E) Accessories of (D) above; | 5% | - | - |
The following goods, namely:- (F) Parts required for the manufacture of (D) above | 5% | Nil | 11 |
364 | 90 or any other Chapter | Blood Glucose Monitoring System(Glucometer) and test strips | 5% | - | - |
365 | 90 or any other Chapter | Life saving medical equipment including accessories or spare parts or both of such equipment | 5% | Nil | 78 |
366 | OMITTED | | | | |
367 | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 38; | 5% | - | - |
The following goods, namely:- (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 |
368 | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 39; | 5% | - | - |
The following goods, namely:- (B) Accessories of the medical equipment at (A) above; | 5% | - | - |
The following goods, namely:- (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 |
369 | 90 or any other Chapter | Goods for Tubal Occlusion specified in List 40 | 5% | - | - |
370 | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 | Nil | - | - |
371 | OMITTED | | | | |
372 | OMITTED | | | | |
373 | 90 or any other Chapter | Spare parts of hearing aids | 5% | - | - |
374 | OMITTED | | | | |
375 | OMITTED | | | | |
376 | OMITTED | | | | |
377 | OMITTED | | | | |
378 | OMITTED | | | | |
379 | OMITTED | | | | |
380 | OMITTED | | | | |
381 | OMITTED | | | | |
382 | 9022 | X-Ray Baggage Inspection Systems and parts thereof | Nil | - | 81 |
383 | OMITTED | | | | |
384 | OMITTED | | | | |
385 | OMITTED | | | | |
386 | OMITTED | | | | |
387 | OMITTED | | | | |
388 | 91 or 9804 90 00 | Braille watches and Braille one-day alarm clocks | Nil | - | - |
389 | 91 | Parts and cases, of Braille watches, for the manufacture of Braille watches | Nil | - | 5 |
390 | OMITTED | | | | |
391 | 95 or any other Chapter | (i) Synthetic tracks and artificial surfaces of heading .95.06; (ii) Equipment required for installation of (i) above | Nil | Nil | 83 |
392 | 95 or any Chapter | The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :- (1) Asphalt resurfacer; (2) Acrylic resurfacer; (3) Cushion coat; (4) Acrylic colour concentrate; (5) Acrylic marking paint; and (6) Polytan in powder or granule form
| Nil | Nil | 84 |
393 | 95 | Requisites for games and sports | Nil | Nil | 85 |
394 | 9503 | Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor; | 5% | - | 5 |
[OLD394 | 9503 10 00 and 9503 90 | Parts of electronic toys for the manufacture of electronic toys | 5% | - | 5] |
394A | 9503 | Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size (“scale”) model assembly kits, whether or not working models, other construction sets and constructional toys, toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor | 5% | - | 5; |
395 | 9504 | Parts of video games for the manufacture of video games | 5% | - | 5 |
396 | OMITTED | | | | |
396 | OMITTED | | | | |
397 | 97 | Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to India | Nil | Nil | - |
398 | 9706 00 00 | Books, being antiques of an age exceeding one hundred years | Nil | - | - |
399 | 9801 | Goods required for- (i) fertiliser projects; | 5% | 16% | - |
Goods required for- (ii) coal mining projects; | 5% | 16% | - |
(iii) OMITTED | | | |
Goods required for- (iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation); | 5% | 16% | - |
Goods required for- (v) barge mounted power plants; | 5% | - | - |
Goods required for- (vi) power transmission, sub-transmission or distribution projects; | 7.5% [OLD10%] | 16% | - |
(vii) OMITTED | | | |
400 | 9801 | Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say- (a) an inter-state thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) an inter-state thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or (c) an inter-state hydel Dower plant of a capacity of 350MW or more. located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) an inter-state hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above; | Nil | Nil | 86 |