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. |
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 |
| 9. |
71 (except 7113) |
All goods other than Articles of jewellery |
Nil |
| 10. |
8908 00 00 |
All goods |
Nil |
| 11. |
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 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. |
1701 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 10 |
Lac |
Nil |
| 57. |
3915 |
Plastic waste |
Nil |
| 58. |
7001 00 10 |
Scrap glass or scrap glass bottles |
Nil |
| 59. |
4707 |
Paper waste |
Nil |
| 60. |
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 |
(Above S. No.62 has been inserted vide Customs Notification 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 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 added vide Customs Notification 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.
(Para has been added vide Customs Notification 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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