Table S. No.

Chapter or Heading or sub–heading or tariff item

Description of goods

Standard rate

Additional duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Animals and birds imported by zoo

Nil

-

-

2.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

3.

1

Grand parent poultry stock and donkey stallions

25%

-

-

4.

0302 or 0303

Atlantic salmon

10%

-

-

5.

0303

Tuna bait

Nil

-

-

6.

030616 or 030617

Live SPFL. vannamei broodstock

10%

-

-

7.

040210 or 04022100

Goods upto an aggregate of fifty thousand metric tonnes of total imports of such goods in a financial year.

Nil

-

1

8.

0405

Butter, ghee and butter oil

30%

-

-

9.

0405

White butter, butter oil, anhydrous milk fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year.

Nil

-

1

10.

04069000

All goods

30%

-

-

11.

5

Pancreas

5%

-

-

12.

0508 00

Conch shell

5%

-

-

13.

0508 00 10

All goods

Nil

-

-

14.

051191

Artemia cyst, including wet artemia cyst

5%

-

-

15.

05119911

Artemia

5%

-

-

16.

05 or any other Chapter

The following goods, namely:-

(1) Frozen semen;

(2) Frozen semen equipment, namely:-

(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;

(b) Plastic insemination sheath and insemination guns; and

(c) Weaton ampoules and straws for freezing semen

5%

-

-

17.

06, 07, 08, 09 or 12

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses

5%

-

2

18.

0601 or 0602

All goods

5%

-

-

19.

0703 10

All goods

Nil

-

-

20.

0713

Pulses

10%

-

-

21.

0713

Pulses

Nil

-

-

22.

08013100

Cashew nuts in shell

Nil

-

-

23.

0802 12 00

All goods

Rs. 65/- per kg.

-

-

24.

08025000

All goods

10%

-

-

25.

08026100, 08026200, 08027000 or 08029000

All goods (excluding areca nuts also known as betel nuts)

30%

-

-

26.

0804 1020, 0804 1030

All goods

20%

-

-

27.

0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00

All goods

30%

-

-

28.

0806 20

All goods

100%

-

-

29.

08062010

Sun dried dark seedless raisin

30%

-

-

30.

0810 60 00 or 0810 90

All goods, other than black, white or red currants and gooseberries

15%

-

-

31.

0904 11 10

Long pepper (Piper longum)

30%

-

-

32.

0907

All goods

35%

-

-

33.

1001

All goods other than meslin

50%

-

-

34.

1001 1900 or 1001 99 10

Wheat

Nil

-

-

35.

1001

Meslin

Nil

-

-

36.

1005 10 00, 1007 or 1008 21,1008 29

All goods

50%

-

-

37.

1005 90 00

Goods upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year

Nil

-

1

38.

1005 90 00

All goods other than those specified against S. No. 37

50%

-

-

39.

11071000

All goods

30%

-

-

40.

1207 91 00

All goods

20%

-

-

41.

1209

All goods (other than those falling under sub-headings 120991 and 120999)

15%

-

-

42.

120991 or 120999

All goods

5%

-

-

43.

1211 30 00, 1211 40 00 or 1211 90

All goods (other than liquorice roots)

15%

-

-

44.

1301 90

Seed lac

5%

-

-

45.

1301 90 13

Asafoetida

20%

-

-

46.

1301 90 22

All goods

20%

-

-

47.

1301 90 49

Oleopine resin

5%

-

-

48.

1302 19 or 1302 20 00

All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)

15%

-

-

49.

1401 10 00

Bamboo for use in the manufacture of agarbatti

10%

-

-

50.

15.

Edible oils falling under headings 1508, 1512, 1513, 1514,1515 or sub-heading 1511 10

85%

-

-

51.

15.

I. The following goods, other than of edible grade, namely:-

(A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

(B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

(C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol

(D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515

10%

12.5%

20%

65%

-

-

-

-

5

5

5

-

II. The following goods, of edible grade namely,-

(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

Nil

-

5

(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form

Explanation.-For the purposes of this entry, "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 as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure

Nil

Nil

-

-

5

-

52.

15

Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)

85%

-

-

53.

15

Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 52 and those falling under heading 1511), imported for the manufacture of oil commonly known as "Vanaspati" or for refining

Explanation.-The expression "Vegetable oil" means-

(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.

75%

-

4 and 5

54.

1505

All goods

15%

-

-

55.

15071000

All goods

Nil

-

-

56.

15079010

All goods

7.5%

-

-

57.

1508, 1509, 1510, 1512, 1513, 1514, or 1515

All goods, crude and edible grade

Nil

-

-

58.

1508,1509, 1510, 1512, 1513, 1514 or 1515

All goods, refined and edible grade

7.5%

-

-

59.

1511 90

All goods

7.5%

-

-

60.

1512 11

Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year

50%

-

1

61.

1512 11

All goods other than those specified against S. No. 60

75%

-

-

62.

15121110

All goods

Nil

-

-

63.

15121910

All goods

7.5%

-

-

64.

151419 or 1514 99

Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year

45%

-

1

65.

1514 11 or 1514 91

All goods, edible grade

Nil

-

-

66.

1514 19 or 15 14 99

All goods, edible grade

7.5%

-

-

67.

1516 10

All goods

30%

-

-

68.

1516 20

All goods

80%

_

_

69.

1516 20

All goods, edible grade

7.5%

-

-

70.

1517 or 1518

All goods of edible grade

80%

-

-

71.

1517 10 21, 1517 90 10, 1517 90 20, 1518 00 11, 1518 00 21 or 1518 00 31

All goods, edible grade

7.5%

-

-

72.

1517 or 1518

All goods other than edible grade

30%

-

-

73.

1520 00 00

Crude glycerin

12.50%

-

-

74.

1520 00 00

All goods

20%

-

-

75.

1701

All goods

60%

-

-

76.

1701

Raw Sugar

Nil

-

3A

77.

1701

Refined or white sugar

Nil

-

3B

78.

1701

Raw sugar if imported by a bulk consumer

Nil

-

3C

79.

1702

Dextrose Monohydrate

20%

-

-

80.

1702

Lactose for use in the manufacture of homeopathic medicine

10%

-

5

81.

170211 or 170219

All goods

25%

-

-

82.

1703

All goods

10%

-

-

83.

1704 10 00

All goods

30%

-

-

84.

1806 90

Food preparations, for infant use and put up for retail sale, of–

(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or

(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.

17.5%

-

-

85.

190110

Preparations for infant use, put up for retail sale

30%

-

-

86.

1903 00 00

All goods

30%

-

-

87.

1905 31 00 or 1905 32

All goods

30%

-

-

88.

2004 10 00

All goods

30%

-

-

89.

20089300,

2009 8100 , 2009 90 00, 2202 90

Cranberry products

10%

-

-

90.

2009 11 00, 2009 12 00 or 2009 19 00

Orange juice

30%

-

-

91.

21061000

Soya protein concentrate

10%

-

-

92.

210690

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. By volume, determined at a temperature of 20 degrees centigrade)

30%

-

-

93.

Any Chapter

The goods specified in List 1 used in the processing of sea-food.

Nil

Nil

6

94.

22

Wine, for use as sacramental wine

30%

Nil

7

95.

220710

All goods

-

Nil

-

96.

2207 20 00

All goods

7.5%

-

-

97.

2208

Angostura bitters

5%

-

-

98.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 2

10%

-

-

99.

230120

All goods

5%

-

-

100.

2302 40 00

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice

15%

-

-

101.

2301 20, 2309 90 32, 2309 90 39

Fin fish feed

Nil

-

-

102.

2304, 2305 or 2306

All goods

15%

-

-

103.

2304

Dietary soya fibre

15%

-

-

104.

2306

De-oiled rice bran oil cake

Nil

-

-

105.

2309 10 00

All goods

20%

-

-

106.

2309 90

Feed additives or pre-mixes

20%

-

-

107.

2309 90

Prawn feed, shrimp larvae feed and fish feed in pellet form

Explanation.- For the removal of doubt, "prawn feed"shall mean goods-

(i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and

(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

108.

25 (except 2515, 2516, 2523, 2524)

All goods

5%

-

-

109.

2503 00

Crude or unrefined sulphur

2.5%

-

-

110.

2510

Rock phosphate

2.5%

-

-

111.

2520 10

Gypsum

2.5%

-

-

112.

2523 29

All goods

Nil

-

-

113.

2528

Boron ores

2.5%

-

-

114.

2529 22 00

Acid grade fluorspar

5%

-

-

115.

25, 28, 38 or 39

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(A)

(1) Aluminous cement

(2) Silicon metal (99%)

(3) Micro/fumed silica

(4) Brown fused alumina

(5) Sintered/tabular alumina

(6) Fused zirconia

(7) Sodium hexameta phosphate

(8) Silicon carbide

(9) Boron carbide

(10) Reactive alumina

(11) Fused silica; and

(B) Phenolic resin

5%

5%

-

-

5

5

116.

26

Gold ores and concentrates for use in the manufacture of gold

Nil

2%

5 and 8

117.

2601 to 2617

All goods

2.5%

-

-

118.

26040000

Nickel ore and concentrate

Nil

-

-

119.

26121000

Uranium concentrate (U308), for generation of nuclear power

Nil

-

-

120.

262011 00, 262019 00

All goods

5%

-

-

121.

2620 30

All goods

5%

-

-

122.

2701

Coking coal

Explanation.- For the purposes of this exemption, "Coking coal" means coal having mean reflectance of more than 0.60 and Swelling Index or Crucible Swelling Number of 1 and above

Nil

-

-

123.

27011920

Steam Coal

Nil

1%

-

124.

2701 11 00, 2701 12 00, 2701 19

All goods other than those specified at S. Nos. 122 and 123 above.

5%

-

-

125.

2704 00

Metallurgical coke

Nil

-

-

126.

2707

Carbon black feed stock

2.5%

-

-

127.

2709 00 00

All goods

Nil

-

-

128.

2710

Avgas

Nil

-

-

129.

2710

Naphtha for the manufacture of polymers specified at S. Nos. 237 to 240 below, imported by M/s Haldia Petrochemicals Limited(HPL)

Nil

-

5

130.

2710, 2711, 2712, 2713, 2714 or 2715

All goods(including naphtha),other than goods mentioned at Sr. Nos. 131, 132, 133, 134, 135, 136, 137, 141, 143

5%

-

-

131.

2710

Motor spirit commonly known as petrol

2.5%

-

-

132.

2710

High speed diesel (HSD)

2.5%

-

-

133.

2710

Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra

Nil

Nil

-

134.

2710

Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003).

Nil

-

-

135.

2710 19 20

All goods

Nil

-

-

136.

2710 or 2714 90

All goods, for the manufacture of fertilisers

Nil

Nil

5

137.

2710 19

Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System

Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps.

Nil

-

-

138

27111100

Liquefied natural gas (LNG)

5%

-

-

139.

2711 11 00

Liquefied natural gas (LNG) and Natural

Nil

-

-

gas (NG), when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 ( 36 of 2003)

140.

27111200, 27111300,

27112100

All goods

5%

-

-

141.

27111200,

27111300,

27111900

Liquefied propane and butane mixture, Liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) kerosene and domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated the 28th January, 2003

Nil

-

-

142.

2711 19 00

Liquefied petroleum gases(LPG)

5%

-

-

143.

2713

Petroleum coke

2.5%

-

-

144.

27 or 34 or 8705

Following material and equipment for construction of roads based on the bio-based asphalt, namely :-

(i) Bio-based asphalt sealer and preservation agent;

(ii) Millings remover and crack filler;

(iii) Asphalt remover and corrosion protectant;

(iv) Sprayer system for bio-based asphalt

Nil

-

9

145.

2716 00 00

Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas or Special Economic Zone-

(a) If removed from power projects of 1000 MW and above,

(i) using imported coal as fuel;

(ii) using domestic coal as fuel;

(iii) using domestic gas as fuel;

(b) If removed from power projects of less than 1000 MW,-

(i) using imported coal as fuel;

(ii) using domestic coal as fuel;

(iii) using domestic gas as fuel;

Rs. 100 per 1000 kwh

Nil

Rs. 110 per 1000 kwh

Rs. 40 per 1000 kwh

Nil

Rs. 60 per 1000 kwh

-

-

-

-

-

-

-

-

-

-

-

-

146.

2716 00 00

All goods, other than goods mentioned at S. No. 145

Nil

-

-

147.

28, 29 or 30

The following goods, namely: -

(A) Drugs, medicines, diagnostic kits or equipment specified in List 3

(B) Bulk drugs used in the manufacture of drugs or medicines at (A)

5%

5%

-

-

-

5

148.

28, 29, 30 or 38

The following goods, namely:-

(A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 4

(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A)

(C) Other life saving drugs or medicines

Nil

Nil

Nil

-

-

Nil

-

5

10

149.

28, 29, 32, 39, 54, 56, 70, 72 or 90

The following goods, namely:-

(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;

(B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;

(C) Goods specified in List 6 for manufacture of telecommunication grade FRP

Nil

Nil

Nil

-

-

-

5

5

5

150.

28

All goods

7.5%

-

-

151.

28

Phosphoric acid, for the manufacture of fertilizers

5%

Nil

-

152.

28

Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilizers

-

Nil

-

153.

28, 29, 84, 85 or 90

The goods specified in List 7, for the manufacture of laser and laser based instrumentation

Nil

-

11

154.

28 or 38

The following goods, namely:-

(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;

(b) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

Nil

-

5

155.

28, 29, 32, 39, 70 or 90

Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,-

(i) E-glass roving/yarn;

(ii) liquid absorbent polymer;

(iii) polyurethane polymer;

(iv) vinyl polymer

10%

-

5

156.

28012000

Iodine

2.5%

-

-

157.

Any Chapter

Common salt (including Rock Salt, Sea Salt and Table Salt)

Nil

-

-

158.

2809 20 10

All goods

5%

-

-

159.

2818 20 10

All goods

5%

-

-

160.

2825

Vanadium pentaoxide or vanadium sludge

2.5%

-

-

161.

2825 40 00

Nickel oxide and hydroxide

Nil

-

-

162.

2841

Ammonium Metavanadate

2.5%

-

-

163.

28442000

Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power

Nil

-

-

164.

2852 or 3822

Pharmaceutical Reference Standard

5%

-

12

165.

29 (except 2905 43 00, 2905 44 00 and 293371 00)

All goods

7.5%

-

-

166.

29 or 38

Alpha pinene

5%

-

-

167.

29 or any Chapter

Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

13

168.

29, 30, 35, 38 or 39

The following goods, for the manufacture of enzyme linked immunoabsorbent assay kits (ELISA Kits), namely :-

5%

-

5

(i) Plastic ELISA plates;

(ii) Deactivated positive control sera against human and animal diseases;

(iii) Enzyme horse raddish peroxidase;

(iv) Enzyme Alkaline phosphatase;

(v) Enzyme glucose oxidase;

(vi) Animal anti-human immunoglobins;

(vii) Protein A or Protein A Gold Conjugates;

(viii) Polystyrene latex beads;

(ix) Deactivated enzyme labelled human anti-HIV reagent

(x) Enzyme conjugates of antibodies or antigens or Protein A;

(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;

(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;

(xiii) Stabilizers for the Enzyme conjugate;

169.

29 or 38

Gibberellic acid

5%

-

-

170.

29

DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin

5%

-

-

171.

29

Maltol, for use in the manufacture of deferiprone

Nil

-

5

172.

29 or 38

Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels

10%

-

-

173.

2901, 2902, 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904

All goods

5%

-

-

174.

2902 43 00

p-Xylene

Nil

-

-

175.

2902 50 00

Styrene

2.5%

-

-

176.

29026000

Ethyl benzene

5%

-

-

177.

2903 15 00

Ethylene dichloride (EDC)

2.5%

-

-

178.

2903 21 00

Vinyl chloride monomer (VCM)

2.5%

179.

2905 31 00

Mono ethylene glycol (MEG)

5%

-

-

180.

2907 2300

Bis-phenol A

Nil

-

-

181.

2910 3000

Epichlorohydrin

2.5%

-

-

182.

2917 36 00

Pure terephthalic acid (PTA)

5%

-

-

183.

2917 37 00

Dimethyl terephthalate (DMT)

5%

-

-

184.

2926 10 00

Acrylonitrile

2.5%

-

-

185.

2929 10 90

Diphenylmethane 4, 4-diisocyanate (MDI) for use in the manufacture of spandex yarn

5%

-

5

186.

293371 00

Caprolactam

7.5%

-

-

187.

2905 43 00, 2905 44 00, 3301, 3501, 3502,3503, 3504, 3505, 3809 10 00, 3823 11, 3823 12 00, 38231300,

3823 19 00,

382460, 4001 21 00, 4001 22 00, 4001 29

All goods

20%

-

-

188.

30

Medicaments containing spirit

-

Nil

-

189.

30

Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF

Nil

-

-

190.

30 or any other Chapter

Drugs and materials

Nil

Nil

14

191.

Any Chapter

Artificial Plasma

5%

-

-

192.

Any Chapter

The Blood group sera, namely: -

Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti JKa., and anti I

Nil

-

-

193.

Any Chapter

Artificial kidney

Nil

-

-

194.

Any Chapter

All types of contraceptives

Nil

-

-

195.

30029030

Probiotics

5%

-

-

196.

31( Except 31022100, 31025000, 31043000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090)

All goods

7.5%

-

-

197.

31

Kyanite salts, in a form indicative of their use for manurial purpose

5%

-

-

198.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

5%

-

-

199.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

200.

31

Composite fertilisers

5%

-

-

201.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

202.

31

I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:-

(a) Potassium nitrate (13:0:45)

5%

-

-

(b) Calcium nitrate

5%

-

-

(c) Mono ammonium phosphate

5%

-

-

(d) Mono potassium phosphate (0:52:34)

(e) 13:40:13 NPK fertilizers

2.5%

-

-

(f) 18:18:18 NPK fertilizers

2.5%

-

-

(g) 13:25:26 fertilizers

2.5%

-

-

(h) 20:20:20 NPK fertilizers

2.5%

-

-

(i) 6:12:36 NPK fertilizers

2.5%

-

-

(j) Potassium magnesium sulphate

2.5%

-

-

(k) 19:19:19 NPK fertilizers

2.5%

-

-

(l) NPK 12:30:15

2.5%

-

-

(m) NPK 12:32:14

2.5%

-

-

II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:-

(a) Super phosphoric acid ( 70% P2 O5)

5%

-

-

(b) Ammonium poly-phosphate ( 10-34-0) (Liquid)

5%

-

-

(c) Zincated phosphate ( Suspension)

5%

-

-

203.

3102 10 00

Urea

5%

-

-

204.

3104 30 00

Potassium sulphate, containing not more than 52% by weight of potassium oxide

5%

-

-

205.

3105 30 00

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

206.

32, 34, 38, 83 or any other Chapter

(a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;

(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;

(c) Wax items for candle holder / votive / cup;

(d) Chemicals / lacquer required for improved finish of export product ;

(e) Motifs for attachment on export product;

(f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware ;

(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;

(h) Wood polish materials ; and

(i) Poly films used for shrink wrapping and cling - wrapping of artwares

(j) Wooden biscuit (splings-joining accessory for wooder board);

(k) Decorative paper for lamp shade;

(l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;

(m) Prints for photo frames

(n) Animal hair materials for brushes;

(o) Copper adhesive tape 1/2" or less;

(p) adhesive copper foil1/8" to 1;

(q) Patina and patina bronze;

(r) Analog clock movement;

(s) Hardware brass and metal fittings for furniture;

(t) Handles/blades for cutlery;

(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;

(v) Air and electric operated screw driver with hose and couplings;

(w) Tool bits, for motorizer and screw driver;

(x) Glue applicator;

(y) Moisture measuring tools;

(z) Air operated guns and tools for inserting fasteners for brads, flexi-points, pins, staples, nails and hinges;

(za) Power operated mitre saw;

Nil

Nil

15

207.

32, 84 or 96

Ink cartridges, ribbon assembly, ribbon gear assembly, ribbon gear carriage, for use in printers for computers

5%

-

-

208.

3201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00)

or 3207

All goods

7.5%

-

-

209.

3206 5000

Triband Phosphor

Nil

-

-

210.

3207 10 40

Ceramic colours

5%

-

-

211.

3207 40 00

All goods

5%

-

-

212.

32099090

Organic / inorganic coating material for manufacture of electrical steel

5%

-

5

213.

330210

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. volume, determined at 20 degrees centigrade)

10%

-

-

214.

3403

All goods

7.5%

-

215.

35

The following goods for use in the manufacture of Plasma Volume Expanders, namely:-

(i) Hydroxyethyl starch,

(ii) Dextran

5%

-

5

216.

3504

Isolated soya protein

10%

-

-

217.

37 or 85

Films and video cassettes

_

Nil

16

218.

37

Film of a predominantly educational character

_

Nil

17

219.

37

Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

_

Nil

-

220.

37

Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

_

Nil

-

221.

37

Exposed cinematographic films

_

Nil

18

222.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet

5%

-

-

223.

3701 20 00 or 3702

Instant print film

5%

-

-

224.

3704

Cinematographic films, exposed but not developed

Nil

Nil

-

225.

Any Chapter

Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams

Nil

Nil

19

226.

38

Dipping oil, Paclobutrazol (Cultar)

10%

-

-

227.

38

Bio-pesticides, based on -

(i) Bacillus thuringiensis var. kurstaki

(ii) Bacillus thuringiensis var. israelensis

(iii) Bacillus sphaericus

(iv) Saccharopolyspora spinosa

5%

-

-

228.

3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815,38160000, 3817, 3821 00 00 or 3824 (except 3824 60)

All goods

7.5%

-

-

229.

3823 11 11

Crude Palm Stearin for use in the manufacture of laundry soap

Nil

-

5

230.

3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00,or 3823 70

All goods

15%

-

-

231.

39

Ethylene vinyl acetate (EVA)

5%

-

-

232.

39, 48 or any other Chapter

Tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters

Nil

Nil

-

233.

39 or any Chapter

Security fibre, security threads, M- feature for use in the manufacture of security paper by Security Paper Mill, Hoshangabad.

Nil

Nil

5

234.

39, 72 and 81

The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10, namely:-

(i) Special grade stainless steel;

(ii) Titanium alloys;

(iii) Cobalt-chrome alloys;

(iv) High-density polyethylene.

Nil

-

5

235.

39 or 74

(i) Alatheon

(ii) Copper wire

Nil

Nil

5 and 20

236.

3901 to 3915 (except 3908)

All goods

7.5%

-

-

237.

3901

The following polymers of ethylene, namely:-

(i) Low density polyethylene (LDPE),

(ii) Linear low density polyethylene (LLDPE),

(iii) High density polyethylene (HDPE),

(iv) Linear medium density polyethylene (LMDPE),

(v) Linear high density polyethylene (LHDPE)

5%

-

-

238.

3902

All goods other than poly iso butylene

5%

-

-

239.

3903

All goods

5%

-

-

240.

3904

Polymers of vinyl chloride

5%

-

-

241.

390690

Sodium polyacrylate

5%

-

-

242.

39069090

Super absorbent polymer (SAP) imported for use in the manufacture of adult diapers.

5%

6%

5

243.

3907

Polyester chips

5%

-

-

244.

3907 20 10

Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn

5%

-

5

245.

39074000

Polycarbonates

5%

-

-

246.

3908

Nylon chips

7.5%

-

-

247.

39139090

Compostable polymer or bio-plastic used in the manufacture of bio-degradable agro mulching films, nursery plantation pots and flower pots.

Nil

-

5

248.

3920

Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films.

Nil

-

-

249.

40

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802

Nil

Nil

21

250.

40

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802

Nil

Nil

22

251.

400110

All goods

Rs. 49/Kg

-

23

252.

4001 21, 4001 22, 4001 29

Goods up to an aggregate quantity of forty thousand metric tonnes of total imports of such goods in the remaining part of the financial year 2011-12.

Explanation. - For removal of doubts, it is clarified that the quantity of goods already cleared under S. No. 491A of notification No. 21/2002-Customs dated the 1st March, 20102, up to the date of its supersession, shall be included in computing the aggregate quantity.

7.5%

-

1

253.

4002 31 00

All goods

5%

-

-

254.

4002 39 00

Chlorobutyl rubber or bromobutyl rubber

5%

-

-

255.

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-

256.

4114 20 10

Patent leather

Nil

-

-

257.

4301 or 4302

Raw, tanned or dressed fur skins

-

Nil

-

258.

4301 or 4302

All goods (other than those falling under tariff item 4301 30 00)

Nil

-

-

259.

43, 52, 54, 55, 56, 58, 59 or 60

Lining and inter-lining materials

Nil

Nil

24

260.

47

Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)

Nil

-

5 and 25

261.

4702

Rayon grade wood pulp

2.5%

-

-

262.

4707

All goods

Nil

-

-

263.

48

Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes

5%

Nil

-

264.

48

Newsprint -

(i) in strips or rolls of a width not less than 34.92 cm; or

(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state

Nil

Nil

-

265.

48

Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m2 and not more than 65 gms/m2

Nil

Nil

26

266.

4802

Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

-

267.

4810

Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines

Nil

-

-

268.

49 or 8523

The following goods, namely:-

(i) Information Technology software, and

(ii) Document of title conveying the right to use Information Technology software.

Explanation.- "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Nil

-

-

269.

49

Commonwealth and international reply coupons and UNESCO coupons

Nil

Nil

-

270.

49

Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF

Nil

-

-

271.

Any Chapter

Commercial catalogues in book form

Nil

-

-

272.

4901 10 10, 4901 91 00 or 4901 99 00

Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies

Nil

-

-

273.

4906

All goods

Nil

-

-

274.

4907

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

-

-

275.

4911

Plans, drawings and designs

Nil

-

-

276.

5002

Raw silk (not thrown)

5%

-

-

277.

5101

All goods

5%

-

-

278.

5102

All goods

5%

-

-

279.

5103

Wool Waste

5%

-

-

280.

5103

All goods other than Wool waste

10%

-

-

281.

5105

Wool Tops

5%

-

-

282.

52 or any Chapter

(a) Fasteners including buttons and snap fasteners, zip fastereners including zippers in roll, sliders/pullers and end stoppers;

(b)Inlay cards

(c) Shoulder pads;

(d) Buckles;

(e) Eyelets

(f) Hooks and eyes

(g) Rivets

(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays

(i) Fusible embroidery motifs or prints

(j) Laces

(k) Badges including embroidered badges

(l) Embroidery threads

(m) Sewing thread

(n) Stones (other than precious and semi precious)

(o) Sequin

(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm

(q) Velcro tape

(r) Cord and cord stopper

(s) Toggles

(t) Polywadding materials

(u)Stud;

(v) Elastic cloth and elastic band;

(w)Quilted wadding materials;

(x)Beads for embroidery

(y)sample fabric of total length upto 500 metre imported during one financial year;

(z) printed bags

(za) Knitted ribs;

(zb) anti-theft devices like labels, tags and sensors.

Nil

Nil

24

283.

Any Chapter

(a) Buckles, 'D' rings, eyes, rivets and studs;

(b) Buttons and fasteners of all types;

(c) Velcro Hook, Velcro tapes and Loop tape;

(d) Elastic Tape, adhesive tape and reinforcement tape;

(e) Stamping foil;

(f) Sewing Thread;

(g) Locks including magnetic locks;

(h) Metal handles, handles fittings, dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, hinges and magnetic snaps;

(i) Slow liners;

(j) Loop rivets and loop oval;

(k) Polishes, creams and shoe finishes in any form;

(l) Lining, interlining and reinforcement materials;

(m) Insoles or mid-soles and sheets therefore;

(n) Shanks and welts;

(o) Toe Caps and toe puffs and counters or Thermoplastic sheets;

(p) Synthetic or poly;

(q) packaging boxes of all types;

(r) Ribs

(s) adhesives;

(t) unit soles and sheets;

(u) heels;

(v) leather board;

(w) saddle tree;

(x) nylon mesh

(y) Fittings, snaps of metals or alloys;

(z) Metal fittings / embellishments, webbing of any material for making harness and saddlery items;

(za) Stirrup of any material and stirrup bars used for making Saddle Tree;

(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddlery items;

(zc) Beading material - synthetic / leather / fabric;

(zd) Chatons / stones / beads / crystals as decorative items;

(ze) Shoe laces;

(zf) Stretch fabric for shoe uppers;

(zg) Cork sheets for soles covering soles and insoles;

(zh) Artificial fur and alarm tag;

(zi) Buckle;

(zj) Plastic clear sheets;

(zk) Magnets for use in leather goods;

(zl) Inlay cards;

(zm) Synthetic material/synthetic leather;

(zn) Reflactive tapes/Fashion tapes;

(zo) Micropak labels and Polyethylene Sheets;

(zp) Protective steel toe cap and steel Mid sole

Nil

Nil

27

284

Any Chapter

(a) Zipper, fastener and slider ;

(b) Lace ;

(c) Velcro tape ;

(d) Elastic tape, curtain tape and edgeband tape;

(e) Curtain hook ;

(f) Button and eyelet ;

(g) Tassel ;

(h) Bead and sequin ;

(i) Insert ;

(j) Sample fabric of total length upto 500 Meters imported during one financial year

298.

6001 10 or 6001 92

Pile fabrics for the manufacture of toys

10%

-

5

299.

6310

All goods

5%

-

-

300.

64 or any other Chapter

The following goods for use in the leather industry, namely:-

(1) Parts, consumables and other items specified in List 8

(2) Other parts, consumables and items specified in List 9

20%

20%

-

-

-

31

301.

Any Chapter

Parts of umbrella, including umbrella panels

5%

-

-

302.

68, 82 or 84

Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments

Nil

-

32

303.

68, 72 or 85

The following goods, namely:-

(1) Graphite Felt or graphite pack for growing silicon ingots;

(2) Thin steel wire used in wire saw for slicing of silicon wafers

5%

-

5

304.

6902 or 6903

All goods

5%

-

-

305.

70

Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters

5%

-

5

306.

70 or 90

Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables.

Nil

-

5

307.

7001 00 10

All goods

5%

-

-

308.

7015

Rough opthalmic blanks, for manufacture of optical lenses

5%

-

-

309.

71

The following goods, namely:-

(i) Raw pearls;

(ii) Rubies, emeralds and sapphires, unset and imported uncut

5%

Nil

Nil

Nil

-

-

310.

71

Rough diamonds (industrial or non-industrial)

Nil

Nil

-

311.

71

Rough coloured gemstones

Nil

-

-

312.

71

Rough semi-precious stones

Nil

-

-

313.

71

Cut and polished coloured gemstones

2%

-

_

314.

71

Diamonds including lab grown diamonds-semi-processed, half-cut or broken

Nil

-

-

315.

71

Non-industrial diamonds including lab-grown diamonds(other than rough diamonds)

2%

-

-

316.

71

Current coins of the Government of India

Nil

Nil

-

317.

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

Nil

33

318.

71

Gold dore bar, having gold content not exceeding 95%

Nil

2%

5 and 34

320.

71

Silver dore bar having silver content not exceeding 95%

Nil

3%

5 and 35

321.

71 or 98

Gold bars, other than tola bars, bearing manufacturer‟s or refiner‟s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger

4%

Nil

35

322.

71 or 98

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger

6%

Nil

35

323.

71

Gold bars, other than tola bars, bearing manufacturer‟s or refiner‟s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%,other than imports of such goods through post, courier or baggage.

4%

Nil

-

324.

71

Silver, in any form including silver coins having silver content not below 99.9%, other than imports of such goods through post, courier or baggage.

Explanation.- For the purpose of this notification, silver in any form shall include medallions and coins having silver content not below 99.9% but shall not include foreign currency coins and jewellery made of silver.

6%

Nil

-

325.

7104

Rough synthetic gemstones

Nil

-

-

326.

7104

Rough cubic zirconia

Nil

-

-

327.

7104

Polished Cubic zirconia

5%

-

-

328.

7110 11 or 7110 19 00

Platinum

4%

-

-

329.

7110 3100, 7110 39 00

Rhodium

2.5%

-

-

330.

72 (except 72026000)

All goods other than the following:-

(i) goods mentioned against S. Nos. 329, 330, 331 and

(ii) seconds and defectives of goods falling under Chapter 72

5%

-

-

331.

7202 60 00

Ferro-nickel

2.5%

-

-

332.

7204

Melting scrap of iron or steel (other than stainless steel)

Nil

-

-

333.

7204 21

Scrap of stainless steel, for the purpose of melting

Nil

-

-

334.

7208, 7209, 7210, 7211, or 7212

All goods

7.5%

-

-

335.

73

Pipes and tubes for use in manufacture of boilers

7.5%

-

5

336.

7411 or 7412

All goods

7.5%

-

-

337.

75

All goods

2.5%

-

-

338.

7602

Aluminium scrap

Nil

-

-

339.

7608 or 7609 00 00

All goods

7.5%

-

-

340.

7806

Lead bars, rods, profiles and wire

5%

-

-

341.

79

Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes

10%

-

36

342.

7907

Zinc tubes, pipes and tube or pipe fittings

7.5%

-

-

343.

8007

Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes

5%

-

-

344.

8101 99 90

Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

5%

-

-

345

82

Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn- out dies exported out of India for repairs

10%

-

37

346.

84

The following goods, namely:-

(i) Cricket bat and hockey stick splice joining machine

(ii) Rugby ball or soccer ball stitching machine

(iii) Moulds for soccer ball, basket ball and volley ball

5%

-

-

347.

84

Bacteria removing clarifier

Nil

-

-

348.

84 or any other Chapter

The following goods, namely:-

(i)Marine seawater pumps with fibre impellers,

(ii)Automatic fish/prawn feeder

5%

-

-

349.

84 or any other Chapter

Machinery or equipment for effluent treatment plant for leather industry

Nil

-

38

350.

84 or any other Chapter

Goods specified in List 10 required for use in high voltage power transmission project

5%

-

39

351.

Any Chapter

Parts and components of the goods specified in List 10 required for use in high voltage power transmission project

5%

6%

5 and 39

352.

84 or any other Chapter

The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:-

(1) Machinery or equipment specified in List 11;

(2) Parts for manufacture of the goods at (1)

5%

5%

-

-

-

5

353.

84 or any other Chapter

The following goods(other than old and used) for use in textiles industry; namely:-

(1) Machinery or equipment specified in List 12;

(2) Parts for manufacture of the goods at (1)

5%

5%

-

-

-

5

354.

Any Chapter

All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in-

(i) Delhi MRTS Project Phase-I; and

(ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following, namely:-

(a) Vishwavidyalaya- Jahangirpuri;

(b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);

(c) Shahdara- Dilshad Garden;

(d) Indraprastha-New Ashok Nagar;

(e) Yamuna Bank-Anand Vihar-Inter State Bus Terminus; and

(f) Kirti Nagar-Mundka(along with operational Link to Sahadara- Rithala corridor)

Nil

Nil

40

355.

84 or 85

The following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading/sub-heading/ tariff item 8443 31 00, 8443 32 00, 8471, 8517 62, 8528 41 00, 8528 49 00, 8528 51 00 or 8528 61 00, namely:-

(a) Populated printed circuit boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90;

(b) Transformers falling under tariff item 8504 31 00;

(c) All goods falling under sub-heading 8504 90;

(d) SMF Battery falling under tariff item 8507 20 00;

(e) Enamelled copper wire falling under heading 8544

Nil

-

5

356.

84, or any other Chapter

Goods specified in List 13 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1st of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis

Nil

Nil

41

357.

84 or any other Chapter

Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation

Nil

Nil

42

358.

84 or any other Chapter

Goods specified in List 13 required in connection with petroleum operations undertaken under specified contracts

Nil

Nil

43

359.

84 or any other Chapter

Goods specified in List 13 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

Nil

Nil

44

360.

84 or any other Chapter

Goods specified in List 14 required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy

Nil

Nil

44

361.

84 or any other Chapter

The following goods, namely:-

(a) Vacuum tube solar collectors, concentrating solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment;

(b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors

_

Nil

-

362.

84 or any Chapter

The following goods, namely:-

(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW

(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-

(a) Special bearings, (b) Gear box, (c) Yaw components, (d) Wind turbine controllers, and (e) Parts of the goods specified at (a) to (d)

(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators

(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators

(5) Raw materials for the manufacture of –

(a) blades for rotor of wind operated electricity generators, or

(b) parts, sub-parts of such blades

5%

5%

5%

5%

5%

-

-

-

-

-

45

45

45

45

45

363.

84 or any other Chapter

Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators

5%

-

46

364.

84 or any Chapter

Goods required for,-

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new capacity with non – ODS technology.

Explanation.- "Goods" , for the purpose of this entry means goods which are designed exclusively for non-ODS technology

Nil

-

47

365.

84 or any Chapter

(A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant; and

(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

5%

_

48

366.

84 or any other Chapter

Goods specified in List 15 required for setting up crude petroleum refinery

5%

-

-

367.

84 or any other Chapter

The following goods, namely:-

(1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;

(2) Parts of the kits specified at (1)

5%

-

49

368.

84 or any other Chapter

Goods specified in List 16 required for construction of roads

Nil

Nil

9

369.

84 or any Chapter

All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant)

5%

_

50

370.

84 or any Chapter

All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant)

5%

_

51

371.

84 or any Chapter

(a) Parts of catalytic convertors, for manufacture of catalytic convertors

(b) The following goods for manufacture of catalytic convertors and their parts, namely:-

(i) Palladium

(ii) Platinum

(iii) Rhodium

(iv) Raw Substrate (ceramic)

(v) Washcoated Substrate (ceramic)

(vi) Raw Substrate (metal)

(vii) Washcoated Substrate (metal)

(viii) Noble Metal Solution

(ix) Noble Metal Compounds

5%

5%

-

-

5

5

372.

84, 85 or 90

(i) Goods specified in List 17 required for basic telephone service, cellular mobile telephone service, internet service or closed users‟s group 64 KBPS domestic data network via INSAT satellite system service

(ii) Parts, for manufacture of the goods at (i)

Nil

Nil

-

-

52

5

373.

84, 85 or any Chapter

(i) Goods specified in List 18 required for radio paging service

(ii) Parts, for manufacture of the goods at (i)

Nil

Nil

-

-

53

5

374.

84, 85 or any Chapter

(i) Goods specified in List 19 required for Public Mobile Radio Trunked Service (PMRTS)

(ii) Parts, for manufacture of the goods at (i)

Nil

Nil

-

-

54

5

375.

84, 85 or any Chapter

The goods specified in List 20, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 90 00

(2) Parts, for manufacture of the goods at (1)

Nil

-

5

376.

84, 85 or 90

The goods specified in List 21

Nil

-

_

377.

84, 85 or 90

The following goods, imported by an accredited press cameraman:-

(i) Photographic cameras;

(ii) cinematographic cameras;

(iii) digital cameras; and

(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras

Nil

Nil

55

378.

84, 85 or 90

The following goods, imported by an accredited journalist:-

(i) Personal computers including lap top personal computers;

(ii) typewriters; and

(iii) fax machines

Nil

Nil

56

379.

84, 85 or 90

(1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-

(a) Goods specified in List 22

(b) Goods specified in List 23

(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-

(a) Goods specified in List 22

(b) Goods specified in List 23

5%

Nil

5%

Nil

-

-

-

-

57(i)

57(i)

57(ii)

57(ii)

380.

84,85 or 90

Goods specified in list 24 for use of the Agro-Chemical Sector Unit having export turnover of Rupees Twenty Crores and above during the preceding financial year by a manufacturer having a Research and Development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India

Nil

-

58

381.

84 or any other Chapter

The following goods (other than old and used) for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 25 and List 26;

(2) Parts, for manufacture of the goods at (1)

5%

5%

-

-

-

5

382.

84 or any other Chapter

Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector.

Nil

-

38

383.

84 or any other Chapter

The following goods (other than old and used) for use in the silk textile industry, namely:-

(1) Machinery or equipment specified in List 27, required for reeling, weaving, twisting, processing and printing;

(ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments

5%

Nil

-

-

5

-

384.

84 or any other Chapter

Machinery or equipment, specified in List 28,for use in the coffee plantation sector

5%

-

-

385.

84 or any Chapter(other than 8516)

(1) Coffee vending and brewing machines other than of a kind used for domestic purpose ; and

(2) Parts, for manufacture of the goods at (1)

5%

2.5%

-

-

-

-

386.

84 or any other Chapter

The following goods, namely:-

(A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour, namely;

(B) Mailroom equipment suitable for use with (A), namely:-

(i) overhead conveyor gripper;

(ii) stacker;

(iii) wrapper;

(iv) labeller;

(v) strapper;

(vi) inserters;

(vii) delivery conveyors

5%

5%

Nil

6%

-

26

387.

84 or 85

Spares, supplied with outboard motors for maintenance of such outboard motors

5%

-

59

388.

84 or 85

Braille printer or Braille embosser or Braille display, specially designed for computer systems

Nil

-

-

389.

84 or 85

Truck refrigeration unit

Nil

-

-

390.

84, 85 or 90

Goods specified in List 29, designed for use in the leather industry or the footwear industry

5%

-

-

391.

84

Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases

5%

Nil

-

392.

84

Spinnerettes made inter-alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India

10%

-

60

393.

84

Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

10%

-

61

394.

84

The following goods to be imported by or on behalf of security printing and minting corporation of India limited (SPMCIL), namely :-

(i) Fully automatic sachet packaging machinery or equipment or plant, its spares;

(ii) Plant or machinery or equipment, related spares and consumables fro the manufacture of CWBN paper and other security paper;

(iii) Plant or machinery or equipment, related spares and consumables for printing of banknotes;

(iv)Photogravure printing machine with embossing or de-bossing facility;

(v) Plant or machinery or equipment, its spares and consumables for manufacture of e-passport;

(vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes.

5%

Nil

-

395.

84

Geothermal ground source heat pumps

Nil

-

-

396.

84 or any other Chapter

Following goods for making of gem and jewelery – (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4) Rolling machine (combined Profile Groovers/Strip Making) (5) and Automatic Investing Machine/casting Machine.

5%

-

-

397.

84 or any other Chapter

The following goods, namely:-

(A) Tunnel boring machines

(B) Parts and components of (A) for use in the assembly of Tunnel boring machines

Nil

Nil

Nil

Nil

-

-

398.

84 or any other Chapter

The following goods required for manufacture of Optical disk drives( ODD), namely:-

(i) Pick up assembly

(ii) Digital signature procession integrated circuit

(iii) DC motor

(iv) LDO voltage regulator

Nil

-

5

399.

84 or any other Chapter

(A) The following goods,namely:-

(i) Paddy transplanter;

(ii) Laser land leveller;

(iii) Reaper-cum-binder;

(iv) Sugarcane harvester;

(v) Straw or fodder balers;

(vi) Cotton picker;

(vii) Track used for manufacture of track type combine harvesters;

(viii) Sugarcane planter;

(ix) Root or tuber crop harvesting machines;

(x) Rotary tiller/weeder

(B) Parts and components required for manufacture of goods specified at (A)

2.5%

2.5%

-

-

-

5

400.

8421

Catalytic convertors

5%

-

-

401.

8422 30 00, 8422 40 00 or 8422 90 90

All goods

5%

-

-

402.

8424

The following goods, namely:-

(A) Sprinklers and drip irrigation systems for agricultural and horticultural purposes;

(B) Micro Irrigation equipment

5%

5%

-

-

-

-

403.

84362100

All goods

5%

-

-

404.

8438

All goods

5%

-

-

405.

8443

Part of manufacturers of printers falling under sub heading 8443 32

Nil

6%

5

406.

8446,8448

The following goods(other than old and used) for use in the textile industry, namely:-

(i) Shuttle less looms;

(ii) parts and components for manufacture of the goods at (i)

Nil

Nil

-

-

-

5

407.

8471

CD –Writers

Nil

-

-

408.

8472 90

The following goods, namely:-

(i) Cash dispenser or automatic bank note dispenser;

(ii) Parts and components of the goods mentioned at (i)

Nil

Nil

-

-

-

5

409.

8479

Atmospheric water generator

5%

-

-

410.

8479 30 00

All goods

5%

-

-

411.

85

Integrated decoder receiver, also known as set top box

5%

-

-

412.

85

MP3 or MP4 or MPEG 4 player with or without radio or video reception facility

5%

-

-

413.

85 or any other Chapter

Goods specified in List 30

5%

-

52 or 53 or 55, and 62

414.

85 or any other Chapter

Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team

Nil

Nil

63

415.

85 or any other Chapter

Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom

Nil

Nil

64

416.

85 or any other Chapter

The wireless apparatus, accessories and parts specified in List 31, imported by a licensed amateur radio operator

5%

-

65

417.

85 or any other Chapter

The following goods, namely:-

(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, -

(i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or

(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or

(iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology;

(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.

5%

-

66

418.

85 or any other Chapter

Goods imported for being tested in specified test centres

Nil

Nil

67

419.

84 or 85

(1) Newspaper page transmission and reception facsimile system or equipment;

(2) Telephoto transmission and reception system or equipment

5%

-

68

420.

85

One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books

Nil

-

-

421.

85

Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind

Nil

-

-

422.

85

Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers

Nil

-

5

423.

Any Chapter

Batteries for goods as specified against S. No. 274 in the Table to the notification of the government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Central Excise, dated 17th March, 2012

Nil

6%

5 and 69

424.

8501 10 12

Stepper Motors for use in the manufacture of goods falling under heading 84.71

Nil

-

5

425.

8507 90

Battery separators

5%

-

-

426.

8517 70 or 8529 90 90

Parts of Cellular Phones and Radio Trunking terminals

5%

-

-

427.

8523

CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers

Nil

-

-

428.

8523

Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers

5%

Nil

70

429.

85 or any other Chapter

Parts and components of Digital Still Image video Cameras capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence, using the maximum storage (including the expanded) capacity.

5%

-

5

430.

8529

Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:-

(i)Tuner

(ii) RF modulator

(iii) Remote control unit

(iv) SMPS power board

(v) IR module;

Nil

-

5

431.

Any Chapter

The following goods, namely:-

(i) parts, components and accessories for the manufacture of mobile handsets;

(ii) sub-parts for the manufacture of items mentioned at (i) above;

(iii) parts or components for the manufacture of battery chargers, PC connectivity cables, Memory cards and hands-free headphones of mobile handsets; and

(iv) Sub-parts for the manufacture of items mentioned at (iii) above.

Explanation. - For the purposes of this entry, mobile handsets include cellular phones.

Nil

Nil

5

432.

8529

LCD (Liquid crystal display) and LED

(Light Emitting Diode) TV Panels of 20 inches and above

Nil

-

-

433.

8540 71 00

Magnetron of up to 1KW used for the manufacture of domestic microwave ovens

5%

-

5

434.

86

Loco simulators

5%

-

-

435.

86 or any Chapter

Train protection and warning system

7.5%

-

-

436.

86040000

Track machines and parts

7.5%

-

-

437.

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, If imported,-

(1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies,

for assembling a complete vehicle, with,-

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

(b) engine or gearbox or transmission mechanism in Pre-assembled form but not mounted on a chassis or a body assembly.

(2) in any other form,-

(a) with FOB value more than US$ 40000 and with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles;

(b) other than (a) above

10%

30%

75%

60%

_

-

-

-

_

-

-

-

438.

Any Chapter

Lithium ion automotive battery for manufacture of Lithium ion battery packs for supply to the manufacturers of hybrid and electric vehicle

-

6%

5

439.

Any Chapter

The following goods for use in the manufacture of goods specified against S. No. 296 in the Table to the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 12/2012- Central Excise, dated 17th march, 2012, namely:-

(i) Battery pack;

(ii) Battery Charger;

(iii) AC or DC Motor;

(iv) AC or DC Motor Controller

Nil

6%

5

440.

Any Chapter

The following goods for use in the manufacture of goods specified against S. No. 297 in the Table to the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 12/2012- Central Excise, dated 17th march, 2012, namely:-

(i) Battery pack;

(ii) Battery Charger;

(iii) AC or DC Motor;

(iv) AC or DC Motor Controller;

(v) Engine for HV ( Atkinson cycle);

(vi) Transaxle for HV ( split power device);

(vii) Power Control unit ( inverter, AC/DC converter, condenser);

(viii) Control ECU for HV, Generator;

(ix) Brake system for recovering;

(x) Energy Monitor;

(xi) Electric Compressor

Nil

6%

-

441.

8703

Golf cars

10%

-

-

442.

8704

Refrigerated motor vehicles

Nil

-

-

443.

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) as a completely knocked down (CKD) kit

containing all the necessary components, parts

or sub-assemblies, for assembling a complete

vehicle, with,-

(a) engine, gearbox and transmission

mechanism not in a pre-assembled

condition;

(b) engine or gearbox or transmission

mechanism in pre-assembled form, not

mounted on a body assembly.

(2) in any other form.

10%

30%

60%

-

-

-

-

-

-

444.

87149100, 871492,

871493,

87149400,

871495,

87149600,

871499

All goods other than Bicycle parts and components

10%

-

-

445.

88

Gliders, or simulators of aeroplanes or simulators of helicopters

Nil

-

-

446.

88 or any other Chapter

Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders)

Nil

-

71

447.

88 or any Chapter

Raw materials -

(a) for manufacture or servicing of aircraft falling under heading 88.02;

(b) for manufacture of parts of aircraft at (a)

Nil

-

72

448.

88 or any Chapter

Parts and testing equipment, for maintenance repair, and overhauling of aircraft falling under heading 8802, by the units engaged in such activities

Nil

Nil

73

449.

88 or any other Chapter

The following goods, namely:-

(a) Satellites and payloads;

(b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads

(c) Ground equipment brought for testing of (a)

Nil

Nil

74

450.

8802 (except 8802 60 00)

All goods

Nil

-

75

451.

8802

Helicopters

2.5 %

-

-

452.

8802 (except 8802 60 00)

All goods

Nil

-

76

453.

8802 (except 8802 60 00)

All goods

2.5%

-

77

454.

Any Chapter

Parts (other than rubber tubes), of aircraft of heading 8802

Nil

-

21

455.

Any Chapter

Parts (other than rubber tyres and tubes), of aircraft of heading 8802

2.5%

-

-

456.

Any Chapter

Parts (other than rubber tubes), of aircraft of heading 8802

Nil

-

22

457.

8803 10 00, 8803 20 00, 8803 30 00

All goods

2.5%

-

-

458.

89

Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods

Nil

-

78

459.

89 or any Chapter

Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India

Nil

Nil

79

460.

89 or any Chapter

Spare parts and consumables for repairs of ocean going vessels registered in India.

Nil

Nil

80

461.

8901

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

81

462

8901

Foreign going vessel

Nil

Nil

82

463.

8902 00 10

Trawlers and other fishing vessels

Nil

-

-

464.

8902, 89040000 or 8905 90

All goods (excluding vessels and other floating structures as are imported for breaking up)

5%

-

81

465.

89051000

All goods

Nil

-

-

466.

8906

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

81

467.

890710 00

All goods

Nil

-

-

468.

89080000

All goods

5%

-

-

469.

Any Chapter

Raw materials and parts, for use in the manufacture of goods falling under heading 8901,8902,8904,8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52 of 1962)

Nil

Nil

83

470.

Any Chapter

Parts, for repairs of dredgers

Nil

-

-

471.

90

Coronary stents and coronary stent systems for use with cardiac catheters

Nil

-

-

472.

90

Endovascular stents

Nil

-

-

473.

9018, 9019, 9020, 9021 or 9022

Goods required for medical, surgical, dental or veterinary use

Explanation.- For the purposes of this entry, the term "Goods" refers to medical instruments / appliances required for medical, surgical, dental or veterinary use only and do not refer to Parts and spares thereof.

5%

-

-

474.

90 or any other Chapter

(i) Parts required for the manufacture of the goods at S. No 473; and

(ii) accessories of the goods at S. No 473.

5%

5%

-

-

5

-

475.

Any Chapter

Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae

2.5%

-

5

476.

Any Chapter

Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve

Nil

-

5

477.

Any Chapter

Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system ( Gluco-meters)

2.5%

-

5

478.

Any Chapter

The following goods, namely:-

(a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets;

(b) Accessories of the medical equipment at (a) ;

(c) Parts required for the manufacture of the medical equipment at (a)

5%

5%

5%

-

-

Nil

-

-

5

479.

90 or any other Chapter

Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof

Nil

Nil

84

480.

90 or any Chapter

Artificial Heart (left ventricular assist device)

5%

-

-

481.

90 or any Chapter

Patent ductus arteriosus/ Atrial septal defect occlusion device

5%

-

-

482.

90 or any other Chapter

(a) The following goods for physically disabled persons, namely:

(i) Crutches;

(ii) Wheel chairs

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers;

(vi) Artificial limbs

(b) Parts of goods at (a)

Nil

Nil

-

-

-

-

483.

90 or any other Chapter

Parts for the manufacture of hearing aids including deaf aids

Nil

-

-

484.

90 or any other Chapter

Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium

_

Nil

85

485.

90 or any Chapter

Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals

5%

6%

86

486.

90 or any other Chapter

Blood Glucose Monitoring System(Glucometer) and test strips

5%

-

-

487.

90 or any other Chapter

Life saving medical equipment including accessories or spare parts or both of such equipment for personal use

5%

6%

87

488.

90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32

Nil

-

-

489.

90 or any other Chapter

Survey (DGPS) instruments, 3D modelling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting of minerals

2.5%

-

88

490.

9022

X-Ray Baggage Inspection Systems and parts thereof

Nil

-

89

491.

91 or 9804 90 00

Braille watches and braille one-day alarm clocks

Nil

-

-

492.

91

Parts and cases of braille watches, for the manufacture of Braille watches

Nil

-

5

493.

9108, 9110 or 9114 30 10

Watch dials and watch movements

5%

-

-

494.

93

Air rifles or air pistols of 0.177 calibre

Nil

Nil

-

495.

93

Air pellets of air rifles or air pistols, of 0.177 calibre

Nil

Nil

-

496.

9405 50 40

Solar lanterns or solar lamps

5%

-

-

497.

95 or any other Chapter

(a) Synthetic tracks and artificial surfaces of heading 9506;

(b) Equipment required for installation of (a)

Nil

Nil

90

498.

95 or any Chapter

The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :-

(i) Asphalt resurfacer;

(ii) Acrylic resurfacer;

(iii) Cushion coat;

(iv) Acrylic colour concentrate;

(v) Acrylic marking paint; and

(vi) Polytan in powder or granule form

Nil

Nil

91

499.

95

Requisites for games and sports

Nil

Nil

92

500.

9503

Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor

5%

-

5

501.

9503

Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size ("scale") model assembly kits, whether or not working models, other construction sets and constructional toys, toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor

5%

-

5

502.

9504

Parts of video games for the manufacture of video games

5%

-

5

503.

9506

(i) Snow-skis and other snow-ski equipment

(ii) Water-skis, surf-boards, sailboards and other water-sport equipment

Nil

-

-

504.

9608

Parts of writing instruments

5%

-

-

505.

Any Chapter

Postage stamps, unused

Nil

-

-

506.

9801

Goods required for-

(i) fertiliser projects;

(ii) coal mining projects;

(iii) iron ore pellet plants/projects and iron ore beneficiation plants/projects

(iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation);

(v) barge mounted power plants;

(vi) power transmission, sub-transmission or distribution projects;

Nil

Nil

2.5%

5%

5%

5%

-

-

-

-

-

-

-

-

-

-

-

-

507.

9801

Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say,

(a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or

(c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c)

Nil

Nil

93

508.

9801

Goods required for the expansion of any existing Mega Power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power.

Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No. 507

2.5%

Nil

93

509.

9801

Goods required for-

(a) Project for LNG Re-gasification Plant

(b) Aerial passenger ropeway project

5%

5%

-

-

-

-

510.

9801

All goods

5%

-

-

511.

9801

Goods required for setting up of any Nuclear Power Project specified in List 33, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy

Nil

Nil

94

512.

9801

Drinking Water Supply Projects for supply of water for human or animal consumption

Explanation.- For the purposes of this entry, "Drinking Water Supply Project" includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.

Nil

Nil

-

513.

9801

Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol

Explanation.- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol

Nil

Nil

95

514.

9801

All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP)

Nil

Nil

96

515.

9801

Goods required for installation of mechanized handling systems and pallet racking systems in „mandis‟ and warehouses for food grains, sugar and horticultural produce

5%

Nil

-

516.

9804

The following goods, imported by post or air, for personal use, namely: -

(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4;

(b) other life saving drugs or medicines

Nil

Nil

Nil

Nil

-

8

517.

9804

All Goods intended for personal use, imported by post or air and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.

10%

-

-

518.

Any Chapter

Used bona fide personal and household effects belonging to a deceased person

Nil

Nil

97

519.

Any Chapter

Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees

Nil

Nil

-

520.

Any Chapter

Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government

Nil

Nil

98

521.

Any Chapter

The following goods, namely:-

(a) Nylon gut

(b) PU or nylon grip sheets for hockey sticks

(c) Butyl bladders for inflatable balls

(d) Willow clefts, ashwood or beechwood

(e) Cork bottoms

(f) Synthetic rubber bladder

(g) Manau cane

(h) Table tennis rubber

(i) Table tennis bat handles

(j) Table tennis blade

(k) PU Leather Cloth/PU Laminated with cotton for inflatable balls;

(l) Extra tec (cricket bat facing tape);

(m) Resin hardener TTP-33S and release paper for composite hockey sticks;

(n) Table tennis glue;

(o) Evazote foam for protective equipments e.g. leg guards, thigh guards;

(p) plywood for carrom board

Nil

-

99

Condition No.

Conditions

1.

The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade in accordance with the procedure as may be specified by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade from time to time through a Public Notice.

2.

If the importer gives a declaration that such material is for the purposes of sowing or planting only.

3A.

(a) if imported by a sugar factory or a sugar refinery.

Explanation.- For the purpose of this notification-

(i) "sugar factory" shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;

(ii) "sugar refinery" means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar".

(b) If imported by any person other than at (a) above:

(i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose;

(ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and

(iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.";

3B.

If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & processed food Products Export Development Authority (APEDA).

3C.

If the importer, at the time of import, produces a certificate from a Chartered Accountant to the effect that the importer is a bulk consumer.

Explanation,- For the purpose of this notification,-

(i) bulk consumer is a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale.

(ii) the said certificate shall be issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and

(iii) "Chartered Accountant" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949.

4.

If the importer, is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India.

5.

If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

6.

If,- (a) the goods are imported by an exporter of sea-food products for use in processing sea- food products for export and the said exporter is registered with the Marine Products Export Development Authority;

(b)the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and

(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year.

7.

If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the wine shall be used as sacramental wine.

8.

If the importer produces before the Deputy Commissioner of customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition.

9.

If,- (a)the goods are imported by-

(i)the Ministry of Surface Transport, or

(ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory; or

(iii)a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory; (b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation:

Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject to the condition that the concerned Ministry, Authority, Department or Corporation referred to in condition (a) above certifies that said goods in the project, for which duty free import was allowed, are no longer required for the project.

(c) in case of goods of serial no.12 and 13 of List 16, the importer, at the time of importation of such goods, also produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Surface Transport (Roads Wing), or an officer not below the rank of Chief Engineer of the National Highways Authority of India, to the effect that the imported goods are required for construction of roads in India.

10.

If,- (a) the goods are imported by an individual for personal use;

(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are life saving drugs or medicines; and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.

Certficate No....………. of …...…….. (year) Certified that the drug / medicine………………….(name of the drug / medicine) being imported by ………………................... is a life saving drug / medicine and exemption from the payment of customs duty is recommended.

Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon.

11.

If the importer at the time of import-

(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy, Government of India, to the effect that the imported goods (in respect of description, quantity and technical specifications) are required for the manufacture of laser and laser based instrumentation; and (2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation.

12.

If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards.

13.

If,- (a) the importer produces a certificate from a duly authorised officer of the UNICEF to the effect that the said raw materials, intermediates and consumables are required for the manufacture of DTP vaccines; and

(b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the effect that the said raw materials, intermediates and consumables shall be used only for the manufacture of DTP vaccines.

14.

If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.

15.

If,- (a) the goods are imported,-

(i) by a manufacturer of handicrafts;

(ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or (iii) on behalf of the said manufacturer or merchant exporter by the Export Promotion Council for Handicrafts,

for use in the manufacture of handicrafts for export by the said manufacturers or as the case may be, the merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicrafts;

(b) the value of the goods imported does not exceed 5 per cent of the FOB value of handicrafts exported during the preceding financial year; and

(c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year

16.

If certified by the Ministry of Information and Broadcasting that the films and video cassettes are intended for archival study, or record and reference purposes.

17.

If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly educational in character.

18.

If certified by the Ministry of Defence that the film is predominantly educational in character and is meant for training of defence personnel.

19.

The exemption shall be available subject to the condition that no remittance s are made or required to be made by the importer relating to the import of the said goods.

20.

If, imported for the manufacture of Copper - T contraceptives.

21.

If, - (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No.73.

Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in Condition No.73.

22.

If,- (i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or

(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;

(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes

(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the imported goods shall be used for the specified purpose only; and

b. he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification.

Explanation. - The expressions, "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. 75 or 76.

23.

If the duty amount per kg calculated at the rate of 70% ad valorem, is more than Rs. 49/- per kg.

24.

If, (a) the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for Leather Exports, or as the case may be, Handloom Export Promotion Council;

(b) the total value of goods imported shall not exceed 3 percent of the FOB value of textile garments (other than handloom garments) or leather garments, as the case may be, or 5 percent of the FOB Value of handloom garments exported during the preceding financial year; however, the value of lining and inter-lining materials imported shall not exceed 2 percent of the said FOB value.

(c) the importer produces a certificate from the Apparel Export Promotion Council or Council for Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;

(d) the importer produces a certificate from Apparel Export Promotion Council or Council for Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and

(e) there is a doubt as to the usability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use;

25.

If,- (a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and

(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper. Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).

26.

If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).

27.

If- (a) the goods are imported

(i) by a manufacturer of textile garments or leather garments; or

(ii) by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments,

For use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant exporter is registered with the Apparel Export Promotion Council or Council for Leather Exports, or as the case may be, handloom Export Promotion Council; and

(b) the entitlement certificate issued by respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant-exporter in case the goods are exported by a merchant exporter.

28.

If,-

(a) the goods are imported by a manufacturer of handloom made ups or polyester made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council as the case may be;

(b) the total value of goods imported shall not exceed 5 percent of the FOB value of handloom made ups or 1 percent of the FOB value of cotton made ups or polyester made ups as the case may be, exported during the preceding financial year;

( C ) the importer produces a certificate from the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.

29.

If at the time of importation, the importer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that that the imported goods constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing.;

30.

If, - (a) the total value of goods imported shall not exceed 1 per cent of the FOB value of exports of carpets during the preceding financial year;

(b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports made during the preceding financial year, mentioned in condition(a), and also the value and quantity of goods already imported under this notification during the current financial year.

31.

If at the time of importation, the importer,-

(1) in all cases [excluding the case of the goods at item No. 9 of List 9], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and (2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that-

(a) the imported goods shall be used in the leather industry, or as the case may be, for the manufacture of leather chemicals to be used in the leather industry;

(b) he shall maintain an account of the imported goods, received and consumed in the place of manufacture for the above purpose, in the manner specified by the said Deputy Commissioner or the Assistant Commissioner;

(c) he shall, within three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the goods, to the effect that the said goods have been used for the aforesaid purpose; and (d) he shall pay, in the event of his failure to comply with the conditions above, an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

32.

If the importer produces a certificate from an officer not below the rank of a Joint Director in the Ministry of Information Technology, Government of India, mentioning the technical specifications, description and quantity of the moulds, tools and dies and certifying that they are required for the manufacture of electronic parts and recommending grant of exemption.

33.

If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travelers.

Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).

34.

If,-

(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;

(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;

(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;

(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and

(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.

35.

If,-

1.

(a) the duty is paid in convertible foreign currency;

(b) the quantity of import does not exceed ten kilograms of gold and one hundred kilograms of silver per eligible passenger; and

2. the gold or silver is,-

(a) carried by the eligible passenger at the time of his arrival in India, or

(b) imported by him within fifteen days of his arrival in India, or

(c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;

provided such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.

Explanation.- For the purposes of this notification, "eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits.

36.

If,- (1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and

(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India.

Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of-

(i) the toll smelting or toll processing costs, as the case may be, that is to say,-

(a) labour charges;

(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and

(c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and

(ii) the insurance and freight charges, both ways.

37.

If,-

(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and

(2) no drawback of duty has been paid on the occasion of their export.

Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to-

(i) the aggregate of-

(a) labour charges for such repair; (b) cost of materials used in such repair ; (c) any other charges paid by the importer for repair of such dies; and

(ii) the insurance and freight charges, both ways.

38.

If,- (a) the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be.

39.

If,- (i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.

40.

If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that –

(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.

41.

If,- (a) the goods are imported by the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the "licensee") or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1 st of April, 1999 and granted by the Government of India or any State Government on nomination basis; (b) where the importer is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licences referred to in that clause, and

(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that clause and containing the name of such sub-contractor,

(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee, as the case may be,

(iii)an undertaking from such licensee or lessee, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee, as the case may be, and (iv)a certificate, in the case of a petroleum exploration license or mining lease, as the case may be, issued or renewed after the 1st of April, 1999, by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be:

Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.

42.

If,- (a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and

(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.

43.

If,- (a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India;

(b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause, and

(ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by such Foreign Company or Companies; (c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause and containing, the name of such sub-contractor,

(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor, (iii) an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be, and

(iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:

Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.

44.

If,- (a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, as the case may be;

(b)where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for such petroleum operations or coal bed methane operations, as the case may goods are required for such petroleum operations or coal bed methane operations, as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be; and (ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the Foreign Company or Companies; (c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:-

(i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations or coal bed methane operations, as the case may be, referred to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be ,and containing the name of such sub-contractor,

(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor, (iii)an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be; and

(iv)a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company r Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:

Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies.

45.

If the importer at the time of importation,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and

(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-

(i)in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation;

(ii)in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and

(iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

46.

If the importer at the time of importation,-

(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and

(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-

(i) he shall use the goods for the specified purpose; and

(ii) in case he fails to comply with sub-condition (i), he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

47.

If,- (a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and

(b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.

48.

(1)If an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers,-

(i) certifies that the scheme for renovation or modernization as the case may be, of the fertilizer plant has been granted techno-economic clearance by the said Department; (ii) recommends, in each case, the grant of exemption under this notification to,-

(a)Machinery, instruments, apparatus and appliances, as well as components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and

(b)spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for such scheme; and

(iii)certifies in each case, that the said goods are, or will be, required for the purposes specified above;

(2) the value of import of the goods specified in sub-clause (b) of clause (ii) of sub-condition (1) shall not exceed 10% of the value of imported goods specified in sub-clause (a) of the said clause;

(3) if the importer furnishes an undertaking to the Joint Commissioner of customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purposes specified above and in the event of his failure to use the goods for such purposes, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.

49.

If, at the time of importation, the importer produces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be.