Eximkey - India Export Import Policy 2004 2013 Exim Policy
CUS NTF NO. 20/2006 DATE 01/03/2006

Seeks to prescribe effective rates of duty for goods falling under the Customs Tariff Act, 1975

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the Table aforesaid:-
 

Table

S. No. Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Standard rate
(1) (2) (3) (4)
1. Any Chapter All goods which are exempt from the whole of the duty of customs leviable thereon or in case of which “Free” or “Nil” rates of duty of Customs are specified in column (4) under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason. Nil
2. 27 Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels Nil
3. 9803 00 00 All goods Nil
4. 31 or any other Chapter Fertilizers and all goods for manufacture of fertilizers Nil
5. 4701 to 4706 All goods for manufacture of Newsprint Nil
6. 4801 All goods Nil
7. OMITTED
[OLD 7. Any Chapter All goods produced or manufactured in a Special Economic Zone (SEZ) unit and cleared in the Domestic Tariff Area (DTA) for home consumption, provided such goods are not exempted from sales tax or value added tax (VAT) Nil]
8. 2616 Gold concentrate Nil
8A. 2616 90 10 Gold ore for use in the manufacture of gold
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002]
Nil
9. 71 (except 7113) All goods other than Articles of jewellery Nil
9A. Any Chapter Goods specified against S. No. 345A of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002]
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 21/2002-Customs, dated the 1st March, 2002
Nil
10. 8908 00 00 All goods Nil
11. OMITTED
12. OMITTED
[OLD11. 9801 Goods specified in item (iv) and item (vi) against S.No. 399 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002] Nil
12. 84 or any other Chapter Goods specified in List 44 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002] Nil]
13. 8201 Manually operated or animal driven agricultural implements, their spare parts, components and accessories Nil
14. Any Chapter Aid and implements used by handicapped persons Nil
15. 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake Nil
16. 1404 90 40 Betel leaves Nil
17. 4901, 4902, 4903 or 4904 Books, Periodicals and journals including maps, charts and globes Nil
18. 27 or 4402 Charcoal Nil
19. 10 Coarse grains other than paddy, rice and wheat Nil
20. 4014 10, 3006 60 Condoms and Contraceptives Nil
21. 5004, 5005, 5006 Cotton and silk yarn in hank and cone Nil
22. 0403, 0406 10 00 Curd, Lassi, butter mil and separated milk Nil
23. 68 Earthen pot Nil
24. 4401 10 Firewood except casurina and eucalyptus timber Nil
25. 5608 11, 54, 55 Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds Nil
26. 0401 Fresh milk and pasteurized milk Nil
27. 0602, 0603 Fresh plants, saplings and fresh flowers Nil
28. 7, 8 Fresh vegetables and fruits Nil
29. 0703 20 00, 0910 10 Garlic and ginger Nil
30. 3926 40 11, 3926 40 19, 7018 10 00 All bangles except those made of precious metals Nil
31. 3002 90 10, 3002 10 Human blood and blood plasma Nil
32. 33 Kumkum, bindi alta and sindur Nil
33. 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair Nil
34. 63 National Flag Nil
35. 3101 Organic manure Nil
36. 5101 Raw wool Nil
37. 0511 Semen including frozen semen Nil
38. 5001 00 00, 5002 Silk worm laying; concoon and raw silk Nil
39. 6815 Slate and slate pencils. Nil
40. 080119 10 Tender green coconut Nil
41. 1905 Bread (branded and unbranded) Nil
42. 25 01 0010 Common salt (Processed or un-processed) Nil
43. 2201 90 90, 2202 90 90 Water other than
(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and
(ii) water sold in sealed container
Nil
44. 27 Compressed Natural Gas (CNG) for use in the Transport sector. Nil
45. 6913 90 00 Idols made of clay Nil
46. 6914 90 00 Clay lamps Nil
47. 0801[OLD 0801 10] Coconut in shell and separated kernel of coconut Nil
48. 4911 Religious Pictures not for use as calendars Nil
49. 0713, 1001, 1006 Paddy, rice, wheat and pulses Nil
50. Any Chapter All goods specified in the First Schedule to the Additional Duty of Excise (Goods Special Importance) Act, 1957 (58 of 1957) Nil
51. 1101 00 00, 1102 00 00 Flour Atta, Maida, Besan and Suji Nil
52. 1209 All seeds other than oil seeds Nil
53. 170 13 10 1701 14 10   [OLD1701 11 10] Gur and Jaggeri Nil
54. 27 Items covered under Public Distribution System, (except kerosene) Nil
55. 2106 90 99 Papad and Vadi Nil
56. 1301 90 99 [OLD1301 10] Lac Nil
(In S.No.56 column (2) has been substituted vide CUS NTF NO. 97/2008 DATE 18/08/2008)
57. 3915 Plastic waste Nil
58. 7001 00 10 Scrap glass or scrap glass bottles Nil
59. 4707 Paper waste Nil
60 8523 Information technology software, other than that on floppy disc or cartridge tape Nil
(S.No.60 has been substituted vide CUS NTF NO. 139/2006 DATE 30/12/2006)
[OLD60. 8524 31 11, 8524 40 11, 8524 91 12, 8524 91 13 All goods Nil]
61. 7113 Articles of jewellery 1% ad valorem
62. 4810 Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines Nil
63. 1507 to 1515 Edible grade vegetable oils and their edible grade fractions Nil
64. 2613 10 00 All goods Nil.
65. 8542 Electronic integrated circuits Nil
66. 9801 Goods specified against S. No. 400A of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]

Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 400A of the Table annexed to the notification No. 21/2002-Customs, dated 1st March, 2002
Nil
68 2707 Carbon Black Feed Stock Nil
69 4707 90 00 Wastepaper and paper scrap Nil
70 84 Geothe rmal ground source heat pumps Nil
70A. 84 Goods specified against S. No. 270 A of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]

Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under notification No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002]
Nil
71 9018, 9019,9020, 9021 or 9022 Goods r equired for medical, surgical dental or veterinary use Nil
72 90 or any other Chapter Goods specified at S. No. 357B of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]
Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 357B of the Table annexed to the notification No. 21/2002 -Customs, dated the 1st March, 2002
Nil
72A 90 or any other chapter Goods specified at S. No. 357C of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002] :

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 357C of the Table annexed to the said notification No. 21/2002-Customs, dated 1st March, 2002
Nil
73 9801 Goods for the project specified against S. No. 39 of the notification of the Government of India in the Minitry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996] Nil
74 9801 Goods specified against S. No. 602 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002] Nil
75 55020010 Acetate Rayon Tow required for the manufacture of Cigarette Filter Rod

Provided the importer follows the procedure set out in Customs (Import of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 1996.
Nil
76. 26 Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash Nil
77. 8443 99 Parts of inkjet and laser-jet printers Nil
[OLD77] 844399

Goods specified against S. No. 614 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1st March,2002 [G.S.R.118(E) dated the 1st March,2002]:

Provided that the exemption available under this notification sha ll be subject to the conditions, if any specified in respect of such goods under said notification No.21/2002, dated the 1st March, 2002.

 
78 8541 40 20 Light emitting diodes (electroluminescent) imported for manufacture of LED Lights or fixtures Nil
79 Any chapter Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives Nil
80 Any chapter Goods specified against S.No. 267C of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 267C of the Table annexed to the said notification No. 21/2002-Customs, dated 1st March, 2002
Nil
81 Any chapter Goods specified against S. No. 424A of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118 (E), dated the 1st March, 2002]. Nil
82 Any chapter Goods specified against S. No 612 of the Table annexed to notification of the government of India in the Ministry of Finance (Department of Revenue), No.21/2002 –Customs , dated 1st March ,2002[G.S.R.118(E) dated the 1st March 2002]:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 21/2002, dated the 1st March, 2002.
Nil
86 72251100,72261100  Cold rolled sheets of grain- oriented (CRGO) silicon-electrical steel for manufacture of transformers Nil
87 Any Chapter All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated 1st October,2010 [G.S.R.805(E) dated the 1st October,2010]:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated 1st October, 2010.
Nil

(Sr.No.76, 77, 78, 79, 80, 81 & 82 has been added vide CUS NTF NO. 20/2011 DATE 01/03/2011)

(Sr.No. 72A has been inserted vide CUS NTF NO. 20/2011 DATE 01/03/2011)

(sr.No.77 has been added vide CUS NTF NO, 32/2011 DATE 24/03/2011)

(Sr.No.86 has been added vide CUS NTF NO. 87/2011 DATE 09/09/2011)

Sr No. 87 has been added vide CUS NTF NO. 107/2011 DATE 05/12/2011)

Sr.Nos. 47 & 53 has been substituted vide CUS NTF NO. 118/2011 DATE 29/12/2011)

(S.No. 70A has been inserted vide CUS NTF NO. 81/2010 DATE 10/08/2010)

(S.No. 75 has been inserted vide CUS NTF NO. 55/2010 DATE 29/04/2010)

(S.Nos. 8A, 9A & 68 to 74 has been inserted vide CUS NTF NO. 24/2010 DATE 27/02/2010)

(S.No 38, 69, 70, 71, 72, 73 & 74 has been added vide CUS NTF NO. 24/2010 DATE 27/02/2010)

(S.No. 66 has been inserted vide CUS NTF NO. 139/2009 DATE 11/12/2009)

(S.Nos. 11 & 12 has been omitted vide CUS NTF NO. 20/2008 DATE 01/03/2008)

(S.No. 65 has been inserted vide CUS NTF NO. 93/2007 DATE 08/08/2007)

(S.Nos. 63 & 64 has been inserted vide CUS NTF NO. 23/2007 DATE 01/03/2007)

(S.No. 7 has been omitted vide CUS NTF NO. 16/2007 DATE 21/02/2007)

(Above S. No.62 has been inserted vide CUS NTF NO. 79/2006 DATE 08/08/2006)

2. Nothing contained in this notification shall apply to the goods specified in column (3), against S. Nos. 17, 28 and 28A [OLD S.Nos. 17 and 28] of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2006-Central Excise, dated the 1st March, 2006, G.S.R. 96(E), dated the 1st March, 2006.

(Para has been substituted vide CUS NTF NO. 20/2008 DATE 01/03/2008)

(Para has been added vide CUS NTF NO. 24/2006 DATE 06/03/2006)

3. Nothing contained in this notification shall apply to the goods specified in column (3), against S.No.1 of the said Table, in respect of which exemption from the whole of the duty of customs leviable under the First Schedule to the said Customs Tariff Act is availed of in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue),-

(i) No.236/89-Customs, dated the 1st September, 1989, G.S.R. 805(E), dated the 1st September, 1989;

(ii) No.28/95-Customs, dated the 16th March, 1995, G.S.R. 157(E), dated the 16th March, 1995;

(iii) No.85/98-Customs, dated the 5th November, 1998, G.S.R. 656(E), dated the 5th November, 1998;

(iv) No.105/99-Customs, dated the 10th August, 1999, G.S.R. 582(E), dated the 10th August, 1999;

(v) No.26/2000-Customs, dated the 1st March, 2000, G.S.R. 178(E), dated the 1st March, 2000;

(vi) No.60/2000-Customs, dated the 12th May, 2000, G.S.R. 434(E), dated the 12th May, 2000;

(vii) No.40/2002-Customs, dated the 12th April, 2002, G.S.R. 281(E), dated the 12th April, 2002;

(viii) No.76/2003-Customs, dated the 13th May, 2003, G.S.R. 394(E), dated the 13th May, 2003;

(ix) No.85/2004-Customs, dated the 31st August, 2004, G.S.R. 560(E), dated the 31st August, 2004;

(x) No.72/2005-Customs, dated the 22nd July, 2005, G.S.R. 497(E), dated the 22nd July, 2005;

(xi) No.73/2005-Customs, dated the 22nd July, 2005, G.S.R. 498(E), dated the 22nd July, 2005.

(xii) No. 2/2007-Customs, dated the 5th January, 2007, G.S.R.10(E), dated the 5th January, 2007.

(Item (xii) has been added vide CUS NTF NO. 07/2008 DATE 10/01/2008)

(Para has been added vide CUS NTF NO. 29/2006 DATE 20/03/2006)

[F.No.334/3/2006-TRU]

(S. Bajaj)
Under Secretary to the Government of India


(Please refer CUS CIR NO. 18/2006 DATE 05/06/2006)



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