| Head No | Description of goods | Standard Rate | Additional duty rate | Condition No. | List No. |
|---|---|---|---|---|---|
| 84 or any other Chapter | Goods specified in List 19A required for Inland Waterways | 10% | 41A | 19A | |
| 5 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% | Nil | - | |
| 29 or any Chapter | Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines | Nil | Nil | 10 | |
| 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; | Nil | Nil | 12 | |
| 39, 48 or any other Chapter | Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters | Nil | Nil | - | |
| 52 or any Chapter | (a) Fasteners (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 200 metre imported during one financial year; | Nil | Nil | 21 | |
| 64 or any other Chapter | The following goods for use in the leather industry, namely:- | 25% | - | - | 9A and 9B |
| 64 or any other Chapter | (1) Parts, consumables and other items specified in List 9 (A) | 9A and 9B | |||
| 64 or any other Chapter | (2) Other parts, consumables and items specified in List 9 (B) | 25% | - | 22 | 9A and 9B |
| 72 or any other Chapter | The horological raw materials specified in List 10 | 15% | - | 5 and 25 | 10 |
| 72 or any Chapter | Coin blanks imported by a Mint of the Government of India | Nil | Nil | 26 | |
| 84, or any other Chapter | Goods specified in List 12 required in connection with petroleum operations 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 to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis | Nil | Nil | 29 | 12 |
| 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 | 30 | |
| 84 or any other Chapter | Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts | Nil | Nil | 31 | 12 |
| 84 or any other Chapter | Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy | Nil | Nil | 32 | 12 |
| 84 or any other Chapter | Goods specified in List 13 required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy | Nil | Nil | 32 | 13 |
| 84 or any Chapter | Goods specified in List 14 | 5% | - | 33 | 14 |
| 84 or any other Chapter | The following goods, namely :- (1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salbony in West Bengal and at Mysore in Karnataka; (2) Plant, machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh | 5% | Nil | - | |
| 84 or any other Chapter | Fire fighting equipment, namely:- (i) turnable ladders & hydraulic platforms of height of 30 meters and above (ii) portable pumps of 45 HP/3500 RPM and above, discharging 1500 LPM water and above (iii) pneumatic lifting bags (iv) explosive gas detection equipment with tubes (v) rescue tools and gears (vi) compressed air breathing system (vii) spare parts for maintenance of goods specified at (i) and (ii) above | 20% | - | - | |
| 84 or any other Chapter | Goods specified in List 15, required for setting up of a Training and Development Project by the Jewellery Product Development Centre, Mumbai or the Indian Gemological Institute, Delhi, or the Indian Diamond Institute, Surat | 15% | - | 34 | 15 |
| 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 | 15% | Nil | - | |
| 84 or any Chapter | The following goods, namely:- | 5% | - | 35 | |
| 84 or any Chapter | (1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW | ||||
| 84 or any Chapter | (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) Sensors, (e) Brake hydraulics, (f) Flexible coupling, (g) Brake calipers, (h) Wind turbine controllers, (i) Parts of the goods specified at (a) to (h) above. | 5% | - | 35 | |
| 84 or any Chapter | (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators | 5% | - | 35 | |
| 84 or any Chapter | (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators | 5% | - | 35 | |
| 84 or any Chapter | (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators | 5% | Nil | 35 | |
| 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 exemption means goods which are designed exclusively for non-ODS technology | Nil | Nil | 36 | |
| 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 modernisation 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% | 16% | 37 | |
| 84 or any other Chapter | Goods specified in List 16 required for use in a Green House | 25% | - | 38 | 16 |
| 84 or any other Chapter | Goods specified in List 17 required for setting up crude petroleum refinery | 5% | 16% | - | 17 |
| 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) above | 5% | - | 39 | |
| 84 or any other Chapter | Goods specified in List 18 required for construction of roads | Nil | Nil | 40 | 18 |
| 84 or any other Chapter | Goods specified in List 19 required for development of Ports | 10% | - | 41 | 19 |
| 84 or any other Chapter | Goods specified in List 20 required for development of Airports | 10% | - | 42 | 20 |
| 84 or any other Chapter | Navigational, communication, air-traffic control and landing equipment and spares for maintenance of such equipment when imported by Airports Authority of India | 25% | - | 43 | |
| 84 or any other Chapter | Goods specified in List 21 required for the initial setting up of a hotel or for substantial expansion of a hotel | 25% | - | 44 | 21 |
| 84 or any other Chapter | Compressed Natural Gas ( CNG) dispenser | 25% | - | - | |
| 84 or any Chapter | All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) | 5% | 16% | 45 | |
| 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% | 16% | 46 | |
| 84 or any Chapter | a) Parts of catalytic convertors, for manufacture of catalytic convertors | 5% | - | 5 | |
| 84 or any Chapter | b) The following goods for manufacture of catalytic convertors and their parts, namely:- (a) Palladium (b) Platinum (c) Rhodium (d) Raw Substrate (ceramic) (e) Washcoated Substrate (ceramic) (f) Raw Substrate (metal) (g) Washcoated Substrate (metal) (h) Noble Metal Solution (i)Noble Metal Compounds. | 5% | - | 5 | |
| 84, 85 or any other Chapter | Parts of goods specified at S. No. 239, 240 and 241 above | 5% | 16% | 5 | |
| 84,85 ,90,91,94 or any other Chapter | Goods specified in List 29 | 25% | - | - | 29 |
| 84 or any other Chapter | The following goods for use in the silk textile industry, namely:- | 10% | Nil | 5 | 32 |
| 84 or any other Chapter | (1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing ; | 32 | |||
| 84 or any other Chapter | (2) spare parts required for the maintenance of machinery or equipment specified at (1) above, imported by a silk mill | 10% | Nil | 5 | 32 |
| 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 | 58 | |
| 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 | 59 | |
| 85 or any other Chapter | Parts of CNC systems | 25% | - | 5 | |
| 85 or any Chapter | Raw materials or parts, for manufacture of button cells | 15% | - | 5 | |
| 85 or any other Chapter | The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator | 5% | - | 60 | 35 |
| 85 or any other Chapter | Parts, sub-assemblies, SKD kits, CKD kits of Approach Surveillance Radar (ASR) and Mode-S Monopulse Secondary Surveillance Radar (MSSR) and spares for maintenance of such equipment, required for the modernisation of airport facilities | 25% | - | 61 | |
| 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 modernisation by using membrane cell technology, of an existing caustic soda unit ; (2) Membranes for replacement of worn out membranes in an industrial plant based on membrane cell technology | 15% | - | 62 | |
| 85 or any other Chapter | Goods imported for being tested in specified test centres | Nil | Nil | 63 | |
| 8529.90 or any Chapter | Parts, components and accessories of mobile handsets including Cellular Phones | Nil | Nil | 5 | |
| Any Chapter | Used bona fide personal and household effects belonging to a deceased person | Nil | Nil | 88 | |
| Any Chapter | Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees | Nil | Nil | - | |
| 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 | 89 | |
| Any Chapter | Artificial Plasma | 5% | - | - | |
| 88 or any Chapter | Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyres and tubes for aeroplanes or gliders) | Nil | Nil | 67 | |
| 88 or any Chapter | Raw materials - (i) for manufacture or servicing of aircraft falling under heading 88.02; (ii) for manufacture of parts of aircraft at (i) above | Nil | Nil | 68 | |
| 88 or any Chapter | The following goods, namely: - (i) Satellites and pay-loads brought into India for launch by Indian launch vehicles from Indian soil into Outer Space; (ii) Ground equipment brought for testing of (i) above | Nil | Nil | 69 | |
| 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 | 71 | |
| Any Chapter | Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub- heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) | Nil | Nil | 73 | |
| Any Chapter | Parts, for repair of dredgers | Nil | Nil | - | |
| 90 or any other Chapter | Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof | Nil | Nil | 74 | |
| 90 or any other Chapter | Goods specified in List 36 for live-stock breeding programmes | 25% | - | 75 | 36 |
| 90 or any other Chapter | Parts (other than primary cells and primary batteries), for the manufacture of hearing aids including deaf aids | 5% | Nil | 5 | |
| 90 or any other Chapter | Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium | 15% | Nil | 76 | |
| 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% | Nil | 77 | |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; | 5% | Nil | - | 37 |
| 90 or any other Chapter | (B) Accessories of the medical equipment at (A) above; | 5% | Nil | - | 37 |
| 90 or any other Chapter | (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 | 37 |
| 90 or any other Chapter | (D) Continuous Ambulatory Peritoneal Dialysis(CAPD) Fluid contained in a solution bag with or without tubing system | 5% | Nil | - | 37 |
| 90 or any other Chapter | (E) Accessories of (D) above | 5% | Nil | - | 37 |
| 90 or any other Chapter | Blood Glucose Monitoring System(Glucometer) and test strips | 10% | Nil | - | |
| 90 or any other Chapter | Life saving medical equipment including accessories or spare parts or both of such equipment | 5% | Nil | 78 | |
| 90 or any other Chapter | Parts required for the manufacture, and spare parts required for the maintenance, of medical equipment falling under headings 90.18 to 90.21 and sub-headings 9022.12, 9022.13, 9022.14 or 9022.21 | 15% | - | 11 | |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 38; | 5% | Nil | - | 38 |
| 90 or any other Chapter | (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 | 38 |
| 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 39; | 5% | Nil | - | 39 |
| 90 or any other Chapter | (B) Accessories of the medical equipment at (A) above; | 5% | Nil | - | 39 |
| 90 or any other Chapter | (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 | 39 |
| 90 or any other Chapter | Goods for Tubal Occlusion specified in List 40 | 5% | Nil | - | 40 |
| 90 or any other Chapter | Goods specified in List 41 imported by a handicapped or disabled person for his personal use | Nil | Nil | 79 | 41 |
| 91 or any other Chapter | Parts, for the manufacture of electronic modules (including semi-knocked down packs and completely knocked down packs) of digital, analogue, digi-ana and similar combination type electronic wrist watches (watches which are designed primarily to show the time of the day, with or without additional features) | 25% | - | 5 | |
| 95 or any other Chapter | (i) Synthetic tracks and artificial surfaces of heading .95.06; (ii) Equipment required for installation of (i) above | Nil | Nil | 83 | |
| 95 or any Chapter | The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :- (1) Asphalt resurfacer; (2) Acrylic resurfacer; (3) Cushion coat; (4) Acrylic colour concentrate; (5) Acrylic marking paint; and (6) Polytan in powder or granule form | Nil | Nil | 84 | |
| 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; | Nil | Nil | 21A |