Sub-Heading Notes
Education cess of 2% exempted on 9030 4000, 90308200 by S.No. 1 of 69/09.07.2004
Reference:- Notification No. 24/01.03.2005 (S.No. 36-37)
Zero duty for ITA goods
All goods in heading 90304000, 90308200
See text of notification at Chapter 85 end along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975
Basic Customs Duty : 0
Reference:- Notification No. 21/01.03.2002 (S.No. 248)
Goods for Pharmaceutical and Bio-technology
(for research and development purposes, by and 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 27A
Basic Customs Duty : 5
(b) Goods specified in List 28
Basic Customs Duty : Nil
(2) The following goods for use in pharmaceutical and biotechnology sector, imported by a manufacture, having a Research and Development wing registered with Department of Scientific and Industrial Research, in the ministry of Science and Technology of the Government of India, namely:-
(a) Goods specified in List 27A
Basic Customs Duty : 5
(b) Goods specified in List 28
Basic Customs Duty : Nil
[Amended by Notification 11/01.03.2005]