| Head No | Description of goods | Rate (Schedule 1) | Rate (Schedule 2) | Condition No. | List No. |
|---|---|---|---|---|---|
| 90 or any other chapter | Parts of the following goods, namely:- (i) Crutches (ii) Wheel chairs (iii) Walking frames (iv) Tricycles (v) Braillers (vi) Artificial limbs | Nil | - | - | |
| 09.02 | Tea, including tea waste | Nil | - | - | |
| 20, 21 or 22 | Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines | Nil | - | - | |
| 2001.10 | All goods | Nil | - | - | |
| OMITTED - 28, 29, 30 or 38 | Life saving drugs or medicines specified in List 4, appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) when labeled or relabeled so as to comply with the provisions of Drugs and Cosmetics Act, 1940 (23 of 1940) and Drugs (Prices Control) Order, 1995. | Nil | – | - | 2 |
| 28, 29 or 30 | Anaesthetics | Nil | - | - | |
| 28, 29 or 30 | The bulk drugs or formulations specified in List 4 | Nil | - | - | 4 |
| 30 | Desferrioxamine injection or Deferiprone | Nil | - | - | |
| 30 | Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment | Nil | - | - | |
| 30 | Formulations manufactured from the bulk drugs specified in List 2 Explanation.- For the purposes of this notification, the expression “formulation” means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply. | Nil | - | - | 2 |
| 39 or 40 | Nipples for feeding bottles | Nil | - | - | |
| 40 | Surgical rubber gloves or medical examination rubber gloves | Nil | - | - | |
| [OMITTED -4011.90 or 4013.90 | a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts | Nil | Nil | 12 | |
| [OMITTED -4011.90 or 4013.90 | (b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts | - | Nil | 12 | |
| 40.11, 40.12 or 40.13 | Tyres, flaps and tubes used in the manufacture of - (a) power tillers of heading No. 84.32 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons | Nil | Nil | 5 | |
| 4011.10 or 4013.10 | All goods | Nil | - | - | |
| OMITTED 4013.1 | Tubes supplied to a manufacturer of tyres for further supply for use in the manufacture of vehicles of heading No. 87.12 | Nil | - | 5 | |
| 4011.90,4012.11, 4012.19, 4012.90 or 4013.90 | Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles | - | Nil | 5 | |
| 4012.11, 4012.19 or 4013.90 | Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles | - | Nil | 5 | |
| OMITTED 60.01 or 60.02 | Knitted or crocheted fabrics, processed without the aid of power or steam | Nil | - | - | |
| 70 | Glassware produced by mouth-blown process | Nil | - | - | |
| 70 | Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government | Nil | - | - | |
| 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 | All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. | 16% | - | 20 | |
| 70.15 | All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. | 16% | - | 20 | |
| 84, 85, 90 or any other Chapter | Machinery or equipment specified in List 6 | Nil | - | - | 6 |
| 9003.11 or 9003.19 | Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece | Nil | - | - | |
| 9004.90 | All goods other than sunglasses for correcting vision | Nil | - | - | |
| 90.17 | Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments | Nil | - | 5 | |
| 90.18,90.19 or 9022.10 | Parts and accessories | Nil | - | - | |
| 90 or any other Chapter | Parts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002 | Nil | - | - | |
| 90.27 | Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.- For the purposes of this exemption,- (a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits. | Nil | - | - | |
| 30 | Cyclosporin | Nil | - | - | |
| 28, 29, 30 or 38 | The following goods, namely:- (A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - | |
| 28, 29, 30 or 38 | (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above | Nil | - | 5 | |
| 28, 29 or 30 | All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty | Nil | - | - | |
| 24 or 30 | Nicotine polacrilex gum | Nil | - | - | |
| 30 or any other Chapter | Drugs and materials | Nil | - | 60 | |
| 70.11 | Rough ophthalmic blanks, for manufacture of optical lenses | 8% | - | - | |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - | |
| 90 or any other Chapter | (B) Accessories of the medical equipment at (A) above | Nil | - | - | |
| 90 or any other Chapter | (C)Parts required for the manufacture of the medical equipment at (A) above | Nil | - | 5 | |
| 90 or any other Chapter | (D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system | Nil | - | - | |
| 90 or any other Chapter | (E) Accessories of (D) above | Nil | - | - | |
| 90 or any other Chapter | (F) Parts required for the manufacture of (D) above | Nil | - | 5 | |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002); | Nil | - | - | |
| 90 or any other Chapter | (B) Parts required for the manufacture of the medical equipment at (A) above; | Nil | - | 5 | |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - | |
| 90 or any other Chapter | (B) Accessories of the medical equipment at (A) above | Nil | - | - | |
| 90 or any other Chapter | (C)Parts required for the manufacture of the medical equipment at (A) above | Nil | - | 5 | |
| 90 or any other Chapter | Goods required for Tubal Occlusion specified in List 40 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - | |
| 90 or any other Chapter | Blood Glucose Monitoring System (Glucometer) and test strips | Nil | - | - |