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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
, dated the 30th June, 2006 which was published in the Gazette of India, Extraordinary, vide G.S.R.No.393 (E), dated the 30th June 2006, namely:-
In the said notification, for the existing Table the following Table shall be substituted, namely:-
S. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate for import from countries listed in APPENDIX I | Rate for import from countries listed in APPENDIX II |
(1) | (2) | (3) | (4) | (5) |
---|
1 | 1 to 3 | All goods | 25% | 10% |
2 | 1 | Grand parent poultry stock and Donkey stallions | 22.5% | 8.34% |
3 | 4 (except 0402 10 20,0402 10 90, 0405 20 00, 0405 90 90 ) | All goods | 25% | 10% |
4 | 0402 10 20,0402 10 90 | All goods | 40% | 20% |
5 | 0405 20 00, 0405 90 20, 0405 90 90 | All goods | 30% | 13.34% |
6 | 5 | All goods | 25% | 10% |
7 | 0603 | All goods | 40% | 20% |
8 | 0604 | All goods | 25% | 10% |
9 | 7 | All goods | 25% | 10% |
10 | 8 (except 0802 11 00, 0802 12 00 ) | All goods | 25% | 10% |
11 | 0802 11 00 | All goods | Rs 31.50 per kg | Rs 11.67 per kg |
12 | 0802 12 00 | All goods | Rs 58.5 per kg | Rs 21.67 per kg |
13 | 0810 60 00 and 0810 90 | All goods other than black, white or red currants and gooseberries | 13.5% | 5% |
14 | 0813 20 00 | All goods | 22.5% | 8.34% |
15 | 9 (except 0901 and 0904 20) | All goods | 25% | 10% |
16 | 0901 | All goods | 60% | 30% |
17 | 0904 20 | All goods | 45% | 22.5% |
18 | 12 | All goods | 25% | 10% |
19 | 1209, 1211 30 00, 1211 40 00, 1211 90 | All goods other than liquorice roots | 13.5% | 5% |
20 | 13 | All goods | 25% | 10% |
21 | 1302 19 and 1302 20 00 | All goods other than vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | 13.5% | 5% |
22 | 14 | All goods | 25% | 10% |
23 | 1501 00 00 | All goods | 25% | 10% |
24 | 1502 | All goods | 13.5% | 5% |
25 | 1503 00 00 to 1506 | All goods | 25% | 10% |
26 | 1505 | All goods | 13.5% | 5% |
27 | 1507 90 90 | All goods | 32.5% | 15% |
28 | 1508 90 10 or 1508 90 99 | All goods | 60% | 30% |
29 | 1509 10 00 | All goods | 32.5% | 15% |
30 | 1509 90 | All goods | 30% | 13.34% |
31 | 1510 | All goods | 32.5% | 15% |
32 | 1511 90 | All goods | 55% | 27.5% |
33 | 1512 29 90 | All goods | 60% | 30% |
34 | 1516 10 00, 1518, 1520 00 00, 1521 and 1522 | All goods | 25% | 10% |
35 | 1507, 1508, 1509, 1510, 1511, 1512 29 90 | All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more | 42.5% | 21.25% |
36 | 1508, 1509 or 1510 | Refined vegetable oils of edible grade, in loose or bulk form | 52.5% | 26.25% |
37 | 1511 | Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/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 asgravity, pressure or centifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil by pressure. | 50% | 25% |
38 | 16 (except 1601 00 00 and 1602 32 00) | All goods | 25% | 10% |
39 | 1601 00 00 and 1602 32 00 | All goods | 100% | 33.34% |
40 | 1702 | All goods | 25% | 10% |
41 | 1702 11 and 1702 19 | All goods | 22.5% | 8.34% |
42 | 1703 | All goods | 9% | 3.34% |
43 | 1704 | All goods | 25% | 10% |
44 | 18 to 20 | All goods | 25% | 10% |
45 | 1806 90 | Food preparations, meant for infant use and put up for retail sale, of–(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis | 13.5% | 5% |
46 | 21 | All goods (except compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade falling under 2106 90) | 25% | 10% |
47 | 2106 90 | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade | 85% | 42.50% |
48 | 2201 and 2202 | All goods | 25% | 10% |
49 | 2207 20 00 | All goods | 9% | 3.34% |
50 | 2209 | All goods | 25% | 10% |
51 | 23 | All goods | 25% | 10% |
52 | 25 | All goods | 10% | 5% |
53 | 2620 11 00, 2620 19 00 and 2620 30 | All goods | 9% | 3.34% |
54 | 2701 20 | All goods | 10% | 5% |
55 | 2702 to 2708 | All goods | 10% | 5% |
56 | 2710 to 2715 | All goods | 9% | 3.34% |
57 | 28 | All goods | 10% | 5% |
58 | 2818 20 10 | All goods | 9% | 3.34% |
59 | 2901 to 2904 | All goods | 9% | 3.34% |
60 | 2905 to 2942 (except 2905 43 00 and 2905 44 00) | All goods | 10% | 5% |
61 | 2905 43 00 and 2905 44 00 | All goods | 18% | 6.67% |
62 | 29 | 2,3,5,6-Tetrachloropyridine | 9% | 3.34% |
63 | 30 to 32 | All goods | 10% | 5% |
64 | 3207 40 00 | Glass frit | 9% | 3.34% |
65 | 33 (except 3301 and 3302 10) | All goods | 13.5% | 5% |
66 | 3301 | All goods | 18% | 6.67% |
67 | 3302 10 | All goods(Excluding compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade falling under 3302 10) | 12.5% | 5% |
68 | 3302 10 | Compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade | 60% | 30% |
69 | 34 | All goods | 10% | 5% |
70 | 3501 to 3505 | All goods | 18% | 6.67% |
71 | 3506 and 3507 | All goods | 10% | 5% |
72 | 35 | Isolated Soya protein | 13.5% | 5% |
73 | 36 and 37 | All goods | 10% | 5% |
74 | 38 (except 3809 10 00, 3823 11 11, 3823 11 12, 3823 11 19 and 3824 60) | All goods | 10% | 5% |
75 | 3809 10 00 | All goods | 18% | 6.67% |
76 | 3815 | All goods | 9% | 3.34% |
77 | 3823 11 11, 3823 11 12, 3823 11 19 and 3824 60 | All goods | 18% | 6.67% |
78 | 38 | Dipping oil, Paclobutrazol (Cultar) | 10% | 5% |
79 | 39 | All goods | 10% | 5% |
80 | 3901 | Low density polyethelene, Linear Low density polyethelene, High density polyethelene, Linear medium density polyethelene and Linear High density polyethelene | 5% | 5% |
81 | 3902 (except 3902 20 00), 3903 | All goods | 5% | 5% |
82 | 3904 | Polymers of vinyl chloride | 5% | 5% |
83 | 39 | Ethylene vinyl acetate (EVA) | 5% | 5% |
84 | 40 to 45 | All goods | 10% | 5% |
85 | 4707 | All goods | 10% | 5% |
86 | 48,49,51 | All goods | 10% | 5% |
87 | 52 (except 5203 00 00) | All goods | 10% | 5% |
88 | 5201 | All goods | 9% | 3.34% |
89 | 5203 00 00 | All goods | 30% | 10% |
90 | 53 (except 5302) | All goods | 10% | 5% |
91 | 5302 | All goods | 25% | 10% |
92 | 54 to 63 | All goods | 10% | 5% |
93 | 64 to 71 | All goods | 10% | 5% |
94 | 6902 or 6903 | All goods | 9% | 3.34% |
95 | 72 | All goods other than seconds and defectives | 9% | 3.34% |
96 | 72 | Seconds and defectives | 10% | 6.67% |
97 | 73 | All goods | 10% | 5% |
98 | 7401 to 7410 | All goods | 9% | 3.34% |
99 | 7411 to 7419 | All goods | 10% | 5% |
100 | 7601 to 7607 | All goods | 9% | 3.34% |
101 | 7608 to 7616 | All goods | 10% | 5% |
102 | 7806 | All goods other than lead bars, rods, profiles and wire | 9% | 3.34% |
103 | 7901 to 7905 | All goods | 9% | 3.34% |
104 | 7907 | All goods | 10% | 5% |
105 | 8001 to 8003 | All goods | 9% | 3.34% |
106 | 8007 00 90 | Tin plates, sheets and strip, of a thickness exceeding 0.2mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes | 9% | 3.34% |
107 | 8007 | All goods | 10% | 5% |
108 | 8101, 8104, 8105,8107,8108 (except 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90) | All goods | 9% | 3.34% |
109 | 8101 99 | Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | 9% | 3.34% |
110 | 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90 | All goods | 10% | 5% |
111 | 8102, 8103, 8106, 8109, 8110, 8111, 8112 | (1) All goods (other than articles thereof) | 9% | 3.34% |
| | (2) Articles | 10% | 5% |
112 | 82, 83, 84 | All goods | 10% | 5% |
113 | 8443 91 00 or 8443 99 | Parts of printing presses | 9% | 3.34% |
114 | 8472 90 | Cash dispensers | 9% | 3.34% |
115 | 8473 40 | Cash dispensing mechanism and deposit modules for Automatic Teller Machines | 9% | 3.34% |
116 | 85 | All goods | 10% | 5% |
117 | 86 | All goods | 9% | 3.34% |
118 | 87 (Except 8703 , 8711) | All goods | 10% | 5% |
119 | 8703, 8711 | All goods | 60% | 30% |
120 | 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% | 5% |
| | (2) If imported in any other form | 40% | 20% |
121 | 8703 | Golf Cars | 10% | 5% |
122 | 8704 | Refrigerated motor vehicles for transport of goods | 9% | 3.34% |
123 | 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% | 5% |
| | (2) If imported in any other form | 40% | 20% |
124 | 88 to 90 | All goods | 10% | 5% |
125 | 9001 10 00 | All goods | 9% | 3.34% |
126 | 91 to 97 | All goods | 10% | 5% |
127 | 9508 | Roundabouts, swings, shooting galleries and other fairground amusements | 9% | 3.34%”. |
2. This notification shall come into force with effect from the 1st day of July, 2007.
Note.-The principal notification No. 67/2006-Customs, dated the 30th June, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R.393 (E), dated the 30th June, 2006 and was last amended by notification
, dated the 30th December, 2006 which was published in the Gazette of India, Extraordinary, vide number G.S.R 801 (E), dated the 30th December, 2006.