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 |