| 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 thirty thousand metric tonnes of total imports of such goods in a financial year. | Nil | - | 1. |
| [OLD3 | 040210 or 04022100 | Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.
Explanation.- For the purposes of this exemption, quantity of goods imported under S.No. 3A shall be included for calculating the total quantity of imports during the financial year 2007-08. | 5% | - | 1] |
| 3A | 0402 21 00 | All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods | 5% | - | 1 |
| 3AA | 0405 | Butter, ghee and butter oil | 30% | - | - |
| 3AB. | 0405 | White Butter, Butter oil, Anhydrous Milk Fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year. | Nil | - | 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% | - | - |
| 11A | 0713 | Pulses | Nil | - | - |
| 12 | 08 | Cashew nuts in shell | Nil | - | - |
| 13 | OMITTED |
| 14 | 0802 12 00 | All goods | Rs. 65/- per kg. | - | - |
| 15 | 0802 60 00 or 0802 90 | 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, other than black, white or red currants and gooseberries | 15% | - | - |
| 17A | 0904 11 10 | Long pepper (Piper longum) | 30% | - | - |
| 18 | 1001 | All goods other than Meslin | 50% | - | - |
| 18AA | 1001 10 90 or 1001 90 20 | Wheat | Nil | - | - |
| 18A | OMITTED |
| 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 | Nil | - | 1 |
| 22 | 1005 90 00 | All goods other than those specified against S. No. 21 above | 50% | - | - |
| 22A | 10059000 | All goods | Nil | - | - |
| 22AA. | 11010000 | Wheat flour | Nil | - | - |
| 22AB. | 100630 | All goods | Nil | - | - |
| 22AC. | 1006 30 | All goods | Nil | - | - |
| 23 | 11071000 | All goods | 30% | - | - |
| 23A. | 1207 91 00 | All goods | 20% [OLD40%] | - | - |
| 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 (other than liquorice roots) | 15% | - | - |
| 26A | 1301 90 13 | Asafoetida | 20% | - | - |
| 27 | 1301 90 49 | Oleopine resin | 5% | - | - |
| 28 | 1302 19 or 1302 20 00 | All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) | 15% | - | - |
| 29 | 15 | Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 | 85% | - | - |
| 29A | 1507 10 00 | All goods | Nil [OLD20%] | - | - |
| 29B | 1507 90 10 | All goods | 7.5% | - | - |
| 30 | 15 | I. The following goods, other than of edible grade, namely:- |
| (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 10% | -- | 5 |
| (B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 12.5% | -- | 5 |
| (C) All goods (except crude palm oil), 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 |
| (D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 | 65% | -- | -- |
| II. The following goods, of edible grade namely,- |
| (A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | Nil | -- | 5 |
| (B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | Nil | -- | 5 |
(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/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 | Nil | -- | - |
| 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 |
| 33 | 1505 | All goods | 15% | - | - |
| 33A | 1508, 1509, 1510, 1512, 1513, 1514, or 1515 | All goods, crude and edible grade | Nil | - | - |
| 33B | 1508, 1509, 1510, 1512, 1513, 1514 or 1515 | All goods, refined and edible grade | 7.5% | - | - |
| 34 | OMITTED |
| 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% | - | - |
| 36A | 15121110 | All goods | Nil | - | - |
| 36B | 15121910 | All goods | 7.5% | - | - |
| 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 |
| 37A. | 1514 11 or 1514 91 | All goods, edible grade | Nil | - | - |
| 37B. | 1514 19 or 15 14 99 | All goods, edible grade | 7.5% | - | - |
| 38 | 1701 | All goods | 60% | - | - |
| 38A | 17019100, 17019990 | White sugar | Nil | - | - |
| 38B. | 1701 | Raw sugar | Nil | - | 5A. |
| 38BB. | 17019100 or 17019990 | Refined or white sugar, imported upto and inclusive of 31st December, 2010
[OLDRefined or white sugar, imported upto and inclusive of 31st March, 2010.]
[OLDRefined or white sugar, imported upto and inclusive of 31st December, 2010][OLDRefined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during the period upto and inclusive of 31st March, 2010] [OLDthe period upto and inclusive of 30th November 2009]:
Explanation.- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17th April, 2009 upto 30th July, 2009 shall be included. | Nil | - | 5B |
| 38C. | OMITTED |
| [OLD38C. | 17019100 or 17019990 | Refined or white sugar | Nil | - | 5B.] |
| 38CC. | 1701 | Raw sugar if imported by a bulk consumer | Nil | - | 5C |
| 39 | 170211 or 170219 | All goods | 25% | - | - |
| 40 | 1703 | All goods | 10% | - | - |
| 41 | 1704 10 00 | All goods | 30% | - | - |
| 41A | 1806 90 | Food preparations, for infant use and put up for retail sale, of–
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. | 17.5% | - | - |
| 42 | OMITTED |
| 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 | 7.5% | - | - |
| 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% | - | - |
| 53A | 2302 40 00 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice | 15% | - | - |
| 54 | 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 | OMITTED |
| 57A | 2529 22 00 | Acid grade fluorspar | 5% | - | - |
| 58 | OMITTED |
| 59 | OMITTED |
| 60 | 2503 00 | Crude or unrefined sulphur | 2% | - | - |
| 60A | 2523 29 | All goods | Nil | - [OLDNil] | - |
| 61 | OMITTED |
| 62 | OMITTED |
| 63 | OMITTED |
| 64 | OMITTED |
| 65 | 262011 00, 262019 00 | All goods | 5% [OLD7.5%] | - | - |
| 66 | 262030 | All goods | 5% [OLD7.5%] | - | - |
| 67 | OMITTED |
| 68 | 2701 | Coking coal of ash content below 12% | Nil | - | - |
| 68A | 2701 | Coking coal of ash content of 12% or more | Nil | - | - |
| 69 | OMITTED |
| 70 | 2701 11 00, 2701 12 00, 2701 19 | All goods other than coking coal | 5% | - | - |
| 71 | 2704 00 | Metallurgical coke | Nil | - | - |
| 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 | - | - |
| 74 | OMITTED |
| 74A | 2710 | Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra | Nil | Nil | - |
| 74B | 2710 | Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 [No. 36 OF 2003]. | Nil | - | - |
| [OLD74B. | 2710 | Naphtha, when imported for generation of electrical energy by electrical undertakings owned by Central and State Governments or State Electricity Boards or any local authority or a person licensed under part II of the Electricity Act, 1910 or who has obtained a sanction under section 28 of the said act or a generating company permitted under the Electricity (Supply) Act, 1948 to supply electrical energy or to engage in the business of supplying electrical energy:
Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption. | Nil | - | -] |
| 75 | OMITTED |
| 75A | OMITTED |
| 75B | OMITTED |
| 75C | OMITTED |
| 75D | OMITTED |
| 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 | - | - |
| 76 | 2710 or 271490 | All goods, for the manufacture of fertilisers | Nil | Nil | 5 |
| 77 | OMITTED |
| 77A | 2711 11 00 | The following goods, namely:-
(A) Liquefied natural gas imported by, -
(i) Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra); or | Nil | - | - |
| (ii) any other importer for supply under an agreement to Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra) | Nil | - | 103 |
(B) Liquefied natural gas imported for the purpose of generating power, by any other Liquefied Natural Gas Mega Power Project, which -
(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas re-gasification facility;
(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and
(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement | Nil | - | - |
| 77B. | OMITTED |
| [OLD77B. | 2710, 2711, 2712, 2713, 2714 or 2715 | All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A, 75 E, 76, 77A, 488A and 488B | 5% | - | -] |
| 77C. | 2710 19 20 | All goods | Nil | - | - |
| 77B | OMITTED |
| 78 | OMITTED |
| 79 | OMITTED |
| 80 | 28, 29 or 30 | The following goods, namely: -
(A) Drugs, medicines, diagnostic kits or equipment specified in List 3 | 5% | - | - |
The following goods, namely: -
(B) Bulk drugs used in the manufacture of 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 | - | - |
The following goods, namely:-
(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above | Nil | - | 5 |
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
(x) Enzyme conjugates of antibodies or antigens or Protein A;
(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;
(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;
(xiii) Stabilizers for the Enzyme conjugate; | 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 | OMITTED |
| 101 | 29 | Maltol, for use in the manufacture of Deferiprone | Nil | - | 5 |
| 101A | OMITTED |
| 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 | 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, Mother 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) | 10% | - | - |
| 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 | 10% | Nil | 14 |
| 124 | OMITTED |
| 125 | 37 | Film of a predominantly educational character | 10% | Nil | 15 |
| 126 | 37 | Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs | 10% | 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 | 10% | Nil | - |
| 128 | 37 | Exposed cinematographic films | 10% | 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 | 3701 20 00 or 3702 | Instant print film | 5% | - | - |
| 131 | OMITTED |
| 132 | 3704 | Cinematographic films, exposed but not developed | Nil | Nil | - |
| 133 | OMITTED |
| 134 | OMITTED |
| 135 | 38 | Dipping Oil, Paclobutrazol (Cultar) | 10% | - | - |
| 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 | 2852 or 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% | - | - |
| 140 | 39, 48 or any other Chapter | Tags, labels, stickers, belts, buttons or hangers, imported by bonafide 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 |
| 142A | 39 or any Chapter | Security fibre, security threads, M- feature for use in the manufacture of Security paper by Security Paper Mill, Hoshangabad. | Nil | Nil | 5 |
| 142B | 39139090 | Compostable polymer or bio-plastic used in the manufacture of bio-degradable agro mulching films, nursery plantation pots and flower pots. | Nil | - | 5 |
| 142C | 39, 72 and 81 | The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, namely:-
(i) Special Grade Stainless Steel;
(ii) Titanium Alloys;
(iii) Cobalt-Chrome Alloys;
(iv) High-Density Polyethylene. | Nil | - | 5 |
| 143 | OMITTED |
| 144 | OMITTED |
| 145 | OMITTED |
| 146 | OMITTED |
| 147 | OMITTED |
| 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 | - | - |
| 149A | 4301 or 4302 | Raw, tanned or dressed fur skins | - | Nil | - |
| 150 | 4301 or 4302 | All goods (other than those falling under tariff item 4301 30 00) | Nil | - | - |
| 150A | OMITTED |
| 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 | Nil[OLD3%] | Nil | - |
| 154 A | 48 | Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m2 and not more than 65 gms/m2 | Nil [OLD2%] | Nil | 20 A |
| 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 | Nil [OLD5%] | Nil | - |
| 157 | 49 or 8523 | 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% | - | - |
| 166A. | 5201 | All goods | Nil | - | - |
| 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;
(z) printed bags
(za) Knitted ribs; | 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
(y) Fittings, snaps of metals or alloys;
(z) Metal fittings / embellishments, webbing of any material for making harness and saddlery items;
(za) Stirrup of any material and stirrup bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddlery items;
(zc) Beading material - synthetic / leather / fabric;
(zd) Chatons / stones / beads / crystals as decorative items;
(ze) Shoe laces;
(zf) Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering soles and insoles;
(zh) Artificial fur and alarm tag;
| 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 fabric of total length upto 500 metres imported during one financial year ; | Nil | Nil | 21B |
| 167C | 57 | Samples of hand knotted carpets | Nil | Nil | 21C |
| 168 | 43, 52, 54, 55, 56, 58, 59 or 60 | Lining and inter-lining materials | Nil | Nil | 21 |
| 169 | OMITTED |
| 170 | 530310 | Raw jute | 5% | - | - |
| 170A | OMITTED |
| 171 | OMITTED |
| 172 | 600110 or 600192 | Pile fabrics for the manufacture of toys | 10% | - | 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% | - | - |
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 | - |
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 | Nil | - | - |
| 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 | - | - |
| 188 | OMITTED |
| 189 | 7110 11 or 7110 19 00 | Platinum | Rs. 300/- per 10 grams [OLDRs. 200/- per 10 grams] | - | - |
| 189A | 7110 3100, 7110 39 00 | Rhodium | 2% | - | - |
| 190 | OMITTED |
| 190A | 7201 | All goods other than pig iron | 5% | - | - |
| 190B. | 7204 | All goods other than seconds and defectives | 5% | - | - |
| 190C. | 7203, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216 or 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 | All goods | 5% | - | - |
| [OLD198. | 7202 (except 7202 70 00, 7202 92 00) | All goods | Nil | - | -] |
| 198A | OMITTED |
| [OLD198A. | 7202 70 00 or 7202 92 00 | All goods | 5% | - | - ] |
| 199 | OMITTED |
| 200 | 7204 | Melting scrap of iron or steel (other than stainless steel)
[OLDMelting scrap of iron or steel] | Nil | - | - |
| 201 | OMITTED |
| 202 | 720421 | Scrap of stainless steel, for the purpose of melting | 2.5% [OLD5%] | - | - |
| 202A | OMITTED |
| [OLD202A. | 72 | Thermo-mechanically treated (TMT) bars and structurals | - | Nil | -] |
| 203 | OMITTED |
| 204 | OMITTED |
| 205 | OMITTED |
| 206 | OMITTED |
| 207 | 72 | All goods other than the following:-
(i) goods mentioned against S. Nos. 190A, 190B, 190C, 197, 198, 200 or 202 above; and
(ii) seconds and defectives of goods falling under Chapter 72 | 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 |
| 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% | 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 |
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 |
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 |
The following goods, namely:-
(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators | 5% | - | 35 |
The following goods, namely:-
(5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators | 5% | - | 35 |
| 224A | 84 or any other chapter | Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators | 5% | - | 35A; |
| 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% | 10% [OLD8%[OLD10%] | 37 |
| 227 | OMITTED |
| 228 | 84 or any other Chapter | Goods specified in List 17 required for setting up crude petroleum refinery | 5% | 10% [OLD8% [OLD10%] | - |
| 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 |
| 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% | 10% [OLD 8% [OLD10%] | 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% | 10% [OLD 8% [OLD10%] | 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 |
| 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 | Nil | - | 5 |
| 244 | 84, 85 or 90 | The goods specified in List 26 | Nil | - | - |
| 244A | OMITTED |
| 245 | OMITTED |
| 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% | - | - |
The following goods for use in the textile industry, namely:-
(2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
| OMITTED |