G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of theCustoms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary inthe public interest so to do, hereby exempts goods falling under the heading No. or sub-headingNo. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2)of the Table hereto annexed, when imported into India, from so much of the duty of customsleviable thereon at the standard rate under the said First Schedule as is in excess of theamount calculated at the rate specified in the corresponding entry in column (3) of the saidTable.
S.No. | Chapter or heading No. or sub-heading No. | Standard rate |
(1) | (2) | (3) |
1. | 5003.10 and 5003.90 | 15% |
2. | 5111.11 | 30% or Rs. 135 per sq. mtr., whichever is higher |
3. | 5111.19 | 30% or Rs. 150 per sq. mtr., whichever is higher |
4. | 5111.20 | 30% or Rs. 80 per sq. mtr., whichever is higher |
5. | 5111.30 | 30% or Rs. 75 per sq. mtr., whichever is higher |
6. | 5111.90 | 30% or Rs. 90 per sq. mtr., whichever is higher |
7. | 5112.11 | 30% or Rs. 125 per sq. mtr., whichever is higher |
8. | 5112.19 | 30% or Rs. 155 per sq. mtr., whichever is higher |
9. | 5112.20 | 30% or Rs. 85 per sq. mtr., whichever is higher |
10. | 5112.30 | 30% or Rs. 110 per sq. mtr., whichever is higher. |
11. | 5112.90 | 30% or Rs. 135 per sq. mtr., whichever is higher |
12. | 5202.10, 5202.91 and 5202.99 | 15% |
13. | 5209.42 | 30% or Rs. 25 per sq. mtr., whichever is higher |
14. | 5210.42 | 35% or Rs. 25 per sq. mtr., whichever is higher |
15. | 5407.41 | 25% or Rs. 30 per sq. mtr., whichever is higher |
16. | 5407.54 | 30% or Rs. 20 per sq. mtr., whichever is higher |
17. | 5407.72 | 25% or Rs. 24 per sq. mtr., whichever is higher |
18. | 5408.31 | 30% or Rs. 25 per sq. mtr., whichever is higher |
19. | 5408.32 | 30% or Rs. 44 per sq. mtr., whichever is higher |
20. | 5513.31 | 30% or Rs. 21 per sq. mtr., whichever is higher |
21. | 5513.33 | 35% or Rs. 22 per sq. mtr., whichever is higher |
22. | 5513.42 | 35% or Rs. 12 per sq. mtr., whichever is higher |
23. | 5513.43 | 35% or Rs. 20 per sq. mtr., whichever is higher |
24. | 5514.39 | 30% or Rs. 31 per sq. mtr., whichever is higher |
25. | 5514.41 | 30% or Rs. 26 per sq. mtr., whichever is higher |
26. | 5514.43 | 35% or Rs. 31 per sq. mtr., whichever is higher |
27. | 5515.11 | 30% or Rs. 40 per sq. mtr., whichever is higher |
28. | 5515.19 | 30% or Rs. 45 per sq. mtr., whichever is higher |
29. | 5515.29 | 30% or Rs. 30 per sq. mtr., whichever is higher |
30. | 5515.92 | 35% or Rs. 55 per sq. mtr., whichever is higher |
31. | 5515.99 | 30% or Rs. 35 per sq. mtr., whichever is higher |
32. | 5516.12 | 35% or Rs. 35 per sq. mtr., whichever is higher |
33. | 5516.13 and 5516.94 | 35% or Rs. 40 per sq. mtr., whichever is higher |
34. | 5801.35 | 25% or Rs. 68 per sq. mtr., whichever is higher |
35. | 6104.19 | 35% or Rs. 460 per piece, whichever is higher |
36. | 6104.62 and 6104.63 | 35% or Rs. 98 per piece, whichever is higher |
37. | 6105.10 and 6105.20 | 35% or Rs. 83 per piece, whichever is higher |
38. | 6105.90 and 6106.10 | 35% or Rs. 90 per piece, whichever is higher |
39. | 6107.11 | 35% or Rs. 24 per piece, whichever is higher |
40. | 6108.21 and 6108.22 | 35% or Rs. 25 per piece, whichever is higher |
41. | 6108.91 | 35% or Rs. 65 per piece, whichever is higher |
42. | 6108.92 | 35% or Rs. 60 per piece, whichever is higher |
43. | 6109.10 | 35% or Rs. 45 per piece, whichever is higher |
44. | 6109.90 | 35% or Rs. 50 per piece, whichever is higher |
45. | 6110.20 | 35% or Rs. 85 per piece, whichever is higher |
46. | 6110.30 | 35% or Rs. 110 per piece, whichever is higher |
47. | 6110.90 | 35% or Rs. 105 per piece, whichever is higher |
48. | 6201.13 | 35% or Rs. 320 per piece, whichever is higher |
49. | 6201.92 | 35% or Rs. 210 per piece, whichever is higher |
50. | 6201.93 | 35% or Rs. 180 per piece, whichever is higher |
51. | 6202.12 | 35% or Rs. 210 per piece, whichever is higher |
52. | 6202.92 | 35% or Rs. 160 per piece, whichever is higher |
53. | 6203.32 | 35% or Rs. 440 per piece, whichever is higher |
54. | 6203.33 | 35% or Rs. 320 per piece, whichever is higher |
55. | 6203.39 | 35% or Rs. 755 per piece, whichever is higher |
56. | 6203.42 | 35% or Rs. 135 per piece, whichever is higher |
57. | 6203.43 and 6203.49 | 35% or Rs. 110 per piece, whichever is higher |
58. | 6204.11 and 6204.13 | 35% or Rs. 550 per piece, whichever is higher |
59. | 6204.19 | 35% or Rs. 500 per piece, whichever is higher |
60. | 6204.31 | 35% or Rs. 370 per piece, whichever is higher |
61. | 6204.32 | 35% or Rs. 650 per piece, whichever is higher |
62. | 6204.33 | 35% or Rs. 390 per piece, whichever is higher |
63. | 6204.39 | 35% or Rs. 350 per piece, whichever is higher |
64. | 6204.42 | 35% or Rs. 116 per piece, whichever is higher |
65. | 6204.62 and 6204.69 | 35% or Rs. 135 per piece, whichever is higher |
66. | 6205.20 | 35% or Rs. 85 per piece, whichever is higher |
67. | 6205.30 | 35% or Rs. 120 per piece, whichever is higher |
68. | 6205.90 and 6206.30 | 35% or Rs. 95 per piece, whichever is higher |
69. | 6206.40 | 35% or Rs. 120 per piece, whichever is higher |
70. | 6207.11 | 35% or Rs. 28 per piece, whichever is higher |
71. | 6207.19 | 35% or Rs. 30 per piece, whichever is higher |
72. | 6207.99 | 35% or Rs. 70 per piece, whichever is higher |
73. | 6208.11 | 35% or Rs. 80 per piece, whichever is higher |
74. | 6208.19 | 35% or Rs. 60 per piece, whichever is higher |
75. | 6208.91 | 35% or Rs. 95 per piece, whichever is higher |
76. | 6208.92, 6210.40 and 6210.50 | 35% or Rs. 65 per piece, whichever is higher |
77. | 6214.10 | 35% or Rs. 390 per piece, whichever is higher |
78. | 6301.20 | 35% or Rs. 275 per piece, whichever is higher |
79. | 7019.19 | 20% |
80. | 7019.51 | 25% |
81. | 8456.91 | Nil |
82. | 8469.11, 84.70, 8473.21 and 8473.29 | 15% |
83. | 8517.11, 8517.19, 8517.21, 8517.22, 8517.30, 8517.50, 8517.80, 8520.20, 8523.11, 8523.12, 8523.13, 8523.20, 8523.90, 8524.31, 8524.40, 8524.91, 8525.20, 8531.20, 8532.10, 8532.22, 8532.23, 8532.25, 8532.29 and 8532.30 | 15% |
84. | 8543.11 | Nil |
85. | 8543.81 and 8544.70 | 15% |
86. | 9009.11, 9009.21, 9009.90, 9026.10 and 9030.40 | 15% |
87. | 9031.41 | Nil |
(T. R. Rustagi)
Joint Secretary to the Government of India