| 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 | - | - | |
| 84, 85, 90 or any other Chapter | Machinery or equipment specified in List 6 | Nil | - | - | 6 |
| 84 or any other Chapter | Machinery or equipment for use in silk textile industry as specified in List 7 | Nil | - | - | 7 |
| 84 or any other chapter | Goods specified in List 8 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce | Nil | - | 4 and 5 | 8 |
| 84 or any other Chapter | The following goods, namely:- (1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants; (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Explanation.- For the purposes of this exemption, water treatment plants 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 | - | 47A | |
| 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 | - | - | |
| Any Chapter | Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; | Nil | Nil | 56 | |
| Any Chapter | (b) the personal use of diplomatic agents/career consular officers in India. | Nil | Nil | 56A | |
| Any Chapter | (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board | Nil | - | - | |
| Any Chapter | Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non- ODS) technologies. Explanation.- “Goods” for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology. | Nil | Nil | 57 | |
| Any Chapter | Goods other than the following, namely:- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires. | Nil | - | 58 | |
| Any Chapter | Non-conventional energy devices/ systems specified in List 9 | Nil | - | - | 9 |
| Any Chapter | Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06 | Nil | - | 5 | |
| Any Chapter | All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87 | Nil | - | 59 | |
| Any Chapter | Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Explanation.- For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be. | Nil | - | - | |
| Any Chapter | Parts of hearing aids | Nil | - | - | |
| Any Chapter | Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 | Nil | - | - | |
| Any Chapter | Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09 | Nil | - | - | |
| 30 or any other Chapter | Drugs and materials | Nil | - | 60 | |
| 8529.90 or any Chapter | Parts, components and accessories of mobile handsets including cellular phones | Nil | - | 5 | |
| 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 | - | - | |
| 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 the Delhi MRTS Project | Nil | Nil | 61 |