| S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 251 | 84 or any other Chapter | The following goods for use in the textile industry, namely:-
(1) Machinery or equipment specified in List 31: | 5% | - | - |
The following goods for use in the textile industry, namely:-
(2) Parts, for manufcture of the goods at (1) above; | 5% | - | 5 |
| OMITTED |
| 252 | 84 or any other Chapter | The following goods for use in the silk textile industry, namely:-
(1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing; | 5% | - | 5 |
| OMITTED |
| 252A | 84 or any chapter | Machinery or equipment, specified in List 32A, for use in the plantation sector | 5% | - | - |
| 253 | OMITTED |
| 254 | 84 or 85 | Spares, supplied with outboard motors for maintenance of such outboard motors | 5% | - | 54 |
| 255 | OMITTED |
| 256 | 84 or 85 | Braille printer or Braille embosser or Braille display, specially designed for computer systems | Nil | - | - |
| 257 | 84, 85 or 90 | Goods specified in List 34, designed for use in the leather industry or the footwear industry | 5% | - | - |
| 258 | OMITTED |
| 259 | 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 | - |
| 260 | 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% | - | 56 |
| 261 | 84 | Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India | 10% | - | 57 |
| 262 | OMITTED |
| 263 | OMITTED |
| 264 | OMITTED |
| 265 | 8421 | Catalytic convertors | 5% | - | - |
| 266 | OMITTED |
| 267 | OMITTED |
| 267A | 8443 | High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour | 5% | - | - |
| 267B | 8443 | High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour | 5% | - | - |
| 268 | OMITTED |
| 269 | OMITTED |
| 270 | 8471 | CD –Writers | Nil | - | - |
| 271 | OMITTED |
| 272 | OMITTED |
| 273 | OMITTED |
| 274 | OMITTED |
| 275 | OMITTED |
| 276 | OMITTED |
| 276A | OMITTED |
| 277 | OMITTED |
| 278 | OMITTED |
| 279 | 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 |
| 280 | 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 |
| 281 | OMITTED |
| 282 | OMITTED |
| 283 | 85 or any other Chapter | The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator | 5% | - | 60 |
| 284 | OMITTED |
| 285 | 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% | - | 62 |
| 286 | 85 or any other Chapter | Goods imported for being tested in specified test centres | Nil | Nil | 63 |
| 287 | OMITTED |
| 288 | 84 or 85 | (1) Newspaper page transmission and reception facsimile system or equipment;
(2) Telephoto transmission and reception system or equipment | 5% | - | 64 |
| 289 | 85 | One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books | Nil | - | - |
| 290 | OMITTED |
| 291 | OMITTED |
| 292 | OMITTED |
| 293 | 85 | Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind | Nil | - | - |
| 294 | 85 | Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers | Nil | - | 5 |
| 295 | OMITTED |
| 296 | 8501 10 12 | Stepper Motors for use in the manufacture of goods falling under heading . 84.71 | Nil | - | 5 |
| 297 | OMITTED |
| 298 | OMITTED |
| 298A | OMITTED |
| 299 | OMITTED |
| 300 | OMITTED |
| 300A | 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 |
| 301 | OMITTED |
| 302 | OMITTED |
| 303 | OMITTED |
| 303A | OMITTED |
| 304 | OMITTED |
| 305 | OMITTED |
| 306 | OMITTED |
| 307 | OMITTED |
| 308 | OMITTED |
| 309 | 8523 | CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers | Nil | - | - |
| 310 | 8523 | Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers | 5% | Nil | 66 |
| 311 | OMITTED |
| 312 | OMITTED |
| 313 | OMITTED |
| 314 | OMITTED |
| 315 | OMITTED |
| 316 | OMITTED |
| 316A | OMITTED |
| 316B | 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 |
| 316C | OMITTED |
| 316D | OMITTED |
| 317 | OMITTED |
| 318 | OMITTED |
| 319 | 8517 70 or 8529 90 90 | Parts of Cellular Phones and Radio Trunking terminals | 5% | - | - |
| 319A | 8529 | LCD (Liquid crystal display) panels for manufacture of LCD TVs | 5% | - | 5 |
| 320 | OMITTED |
| 321 | OMITTED |
| 322 | OMITTED |
| 323 | OMITTED |
| 324 | OMITTED |
| 325 | OMITTED |
| 326 | OMITTED |
| 327 | OMITTED |
| 328 | OMITTED |
| 329 | OMITTED |
| 330 | OMITTED |
| 331 | OMITTED |
| 332 | OMITTED |
| 333 | OMITTED |
| 334 | OMITTED |
| 335 | OMITTED |
| 336 | OMITTED |
| 337 | OMITTED |
| 338 | OMITTED |
| 339 | OMITTED |
| 340 | OMITTED |
| 341 | OMITTED |
| 342 | OMITTED |
| 343 | OMITTED |
| 344 | 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,-
(1) If imported as completely knocked down (CKD) unit; | 10% | - | - |
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,-
(2) if imported in any other form | 60% | - | - |
| 344A | 8703 | Golf cars | 10% | 10% [OLD8% [OLD10%] | - |
| 345 | 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) If imported as completely knocked down (CKD) unit; | 10% | - | - |
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,-
(2) if imported in any other form | 60% | - | - |
| 345A. | Any Chapter | The following goods for use in the manufacture of goods specified against S. No.35 in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.6/2006-Central Excise, dated 1st March, 2006 [G.S.R. 96(E), dated the 1st March, 2006], namely:-
[i] Battery Pack;
[ii] Battery Charger;
[iii] AC or DC Motor;
[iv] AC or DC Motor Controller. | Nil | 4% | 5 |
| 346 | 88 | Gliders, or simulators of aeroplanes or simulators of helicopters | Nil | - | - |
| 346A | 88 or any other Chapter | Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) | Nil | - | 67 |
| 346B | 8802 (except 8802 60 00) | All goods | Nil | - | 101 |
| 346C | 8802 | Helicopters | 3% | - | - |
| 346D | Any Chapter | Parts (other than rubber tyres and tubes), of aircraft of heading 8802 | Nil | - | 102 |
| 347 | Any Chapter | Parts (other than rubber tyres and tubes), of aircraft of heading 8802 | 3% | - | - |
| 347A | 8802 (except 8802 60 00) | All goods | Nil | - | 103A |
| 347B | 8802 (except 8802 60 00) | All goods | Nil | - | 104 |
| 347C | Any Chapter | Parts (other than rubber tyres or tubes) of aircraft of heading 8802 | Nil | - | 105 |
| 348 | 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 | - | 68 |
| 349 | 88 or any other Chapter | The following goods, namely:-
(i) Satellites and payloads;
(ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mockups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads
(iii) Ground equipment brought for testing of (i) above; | Nil | Nil | 69 |
| 350 | 89 | Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods | Nil | - | 70 |
| 351 | 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 |
| 352 | 8901 | All goods (excluding vessels and other floating structures as are imported for breaking up) | Nil | - | 72 |
| 352A | 8902 00 10 | Trawlers and other fishing vessels | Nil | - | |
| 353 | 8902, 8904 00 00, or 8905 90 | All goods (excluding vessels and other floating structures as are imported for breaking up) | 5% | - | 72 |
| 353A | 8905 10 00 | All goods | Nil | - | - |
| 354 | 8906 | All goods (excluding vessels and other floating structures as are imported for breaking up) | Nil | - | 72 |
| 355 | 89080000 | All goods | 5% | - | - |
| 356 | 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 |
| 357 | Any Chapter | Parts, for repair of dredgers | Nil | - | - |
| 357A | 9018, 9019, 9020, 9021 or 9022 | Goods required for medical, surgical, dental or veterinary use
Explanation - For the purposes of this exemption, the term “Goods” refers to medical instruments / appliances required for medical, surgical, dental or veterinary use only and does not refer to Parts and spares thereof. | 5% | - | - |
| [OLD357A | 9018, 9019, 9020, 9021 or 9022 | Goods required for medical, surgical, dental or veterinary use | 5% | - | -] |
| 357B | 90 or any other Chapter | (i) Parts required for the manufacture of the goods at S. No 357A; and | 5% | - | 5 |
| (ii)accessories of the goods at S.No 357A. | 5% | - | - |
| 358 | 90 or any other Chapter | Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof | Nil | Nil | 74 |
| 359 | OMITTED |
| 360 | 90 or any other Chapter | Parts for the manufacture of hearing aids including deaf aids | Nil | - | - |
| 361 | 90 or any other Chapter | Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium | 10% | Nil | 76 |
| 362 | 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% | 4% [OLDNil] | 77 |
| 363 | OMITTED |
| [OLD363 | 90 or any other Chapter | The following goods, namely:-
(A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; | 5% | - | - |
The following goods, namely:-
(B) Accessories of the medical equipment at (A) above; | 5% | - | - |
The following goods, namely:-
(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above; | 5% | Nil | 11 |
The following goods, namely:-
(D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system; | 5% | - | - |
The following goods, namely:-
(E) Accessories of (D) above; | 5% | - | - |
The following goods, namely:-
(F) Parts required for the manufacture of (D) above | 5% | Nil | 11] |
| 363A. | 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;
| 5% | - | - |
(B) Accessories of the medical equipment at (A) above;
| 5% | - | - |
| (C) Parts required for the manufacture of the medical equipment at (A) above; | 5% | Nil | 5 |
| 364 | 90 or any other Chapter | Blood Glucose Monitoring System(Glucometer) and test strips | 5% | - | - |
| 365 | 90 or any other Chapter | Life saving medical equipment including accessories or spare parts or both of such equipment for personal use [OLDLife saving medical equipment including accessories or spare parts or both of such equipment] | 5% | 4% [OLDNil] | 78 |
| 366 | OMITTED |
| 367 | OMITTED |
| 368 | OMITTED |
| 369 | OMITTED |
| [OLD367 | 90 or any other Chapter | The following goods, namely:-
(A) Medical equipment and other goods, specified in List 38; | 5% | - | - |
The following goods, namely:-
(B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 |
| 368 | 90 or any other Chapter | The following goods, namely:-
(A) Medical equipment and other goods, specified in List 39; | 5% | - | - |
The following goods, namely:-
(B) Accessories of the medical equipment at (A) above; | 5% | - | - |
The following goods, namely:-
(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above | 5% | Nil | 11 |
| 369 | 90 or any other Chapter | Goods for Tubal Occlusion specified in List 40 | 5% | - | -] |
| 370 | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 | Nil | - | - |
| 371 | OMITTED |
| 372 | OMITTED |
| 373 | OMITTED |
| [OLD373 | 90 or any other Chapter | Spare parts of hearing aids | 5% | - | -] |
| 374 | OMITTED |
| 375 | OMITTED |
| 376 | OMITTED |
| 377 | OMITTED |
| 378 | OMITTED |
| 379 | OMITTED |
| 380 | OMITTED |
| 381 | OMITTED |
| 382 | 9022 | X-Ray Baggage Inspection Systems and parts thereof | Nil | - | 81 |
| 383 | OMITTED |
| 384 | OMITTED |
| 385 | OMITTED |
| 386 | OMITTED |
| 387 | OMITTED |
| 388 | 91 or 9804 90 00 | Braille watches and Braille one-day alarm clocks | Nil | - | - |
| 389 | 91 | Parts and cases, of Braille watches, for the manufacture of Braille watches | Nil | - | 5 |
| 390 | OMITTED |
| 391 | 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 |
| 392 | 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 |
| 393 | 95 | Requisites for games and sports | Nil | Nil | 85 |
| 394 | 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 |
| 394A | 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; |
| 395 | 9504 | Parts of video games for the manufacture of video games | 5% | - | 5 |
| 396 | OMITTED |
| 397 | 97 | Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to India | Nil | Nil | - |
| 398 | 9706 00 00 | Books, being antiques of an age exceeding one hundred years | Nil | - | - |
| 399 | 9801 | Goods required for-
(i) fertiliser projects; | 5% | 10% [OLD8% [OLD10%] | - |
Goods required for-
(ii) coal mining projects; | 5% | 10% [OLD8% [OLD10%] | - |
| (iii) OMITTED |
Goods required for-
(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); | 5% | 10% [OLD8% [OLD10%] | - |
Goods required for-
(v) barge mounted power plants; | 5% | - | - |
Goods required for-
(vi) power transmission, sub-transmission or distribution projects; | 5% | 8% [OLD10%] | - |
| (vii) OMITTED |
| 400 | 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 clause (a) above; 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) above;
[OLDGoods 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) an inter-state 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) an inter-state thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or
(c) an inter-state hydel Dower 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) an inter-state hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above;] | Nil | Nil | 86 |
| 400A. | 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 exemption, Mega Power project means a project as defined in S. No. 400 above. | 2.5% | Nil | 86; |
| 401 | 9801 | Goods required for setting up of any Nuclear Power Project specified in List 43, 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 | 87 |
| 401A | 9801 | Drinking Water Supply Projects for supply of water for human or animal consumption
Explanation.- For the purposes of this exemption, 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 | - |
| 402 | OMITTED |
| 403 | 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; | Nil | Nil | - |
The following goods, imported by post or air, for personal use, namely: -
(B) Other life saving drugs or medicines | Nil | Nil | 8 |
| 404 | 9805 | All goods | - | 10% [OLD 8% [OLD10%] | - |
| 405 | Any Chapter | Used bona fide personal and household effects belonging to a deceased person | Nil | Nil | 88 |
| 406 | Any Chapter | Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees | Nil | Nil | - |
| 407 | 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 |
| 408 | OMITTED |
| 409 | Any Chapter | Artificial Plasma | 5% | - | - |
| 410 | OMITTED |
| 411 | OMITTED |
| 412 | OMITTED |
| 413 | OMITTED |
| 414 | OMITTED |
| 415 | OMITTED |
| 416 | 0508 00 | Conch shell | 5% | - | - |
| 417 | 1301 90 | Seed Lac | 5% | - | - |
| 418 | 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 |
| 419 | 2902 43 00 | p-Xylene | Nil | - | - |
| 420 | 30 or any other Chapter | Drugs and materials | Nil | Nil | 90 |
| 421 | 70 | Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters | 5% | - | 5 |
| 422 | 71 | Semi-processed, half-cut or broken diamonds | Nil | - | - |
| 423 | 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 |
| 424 | 84 or any other Chapter | Goods specified in List 44 required for use in high voltage power transmission project | 5% | - | 91 |
| 425 | 84 or any other Chapter | The following goods for use in man-made or synthetic fibre or yarn industry, namely:-
(1) Machinery or equipment specified in List 45; | 5% | - | - |
The following goods for use in man-made or synthetic fibre or yarn industry, namely:-
(2) Parts for manufacture of the goods at (1) above | 5% | - | 5 |
| 426 | 84 or any other Chapter | The following goods for use in textiles industry; namely:-
(1) Machinery or equipment specified in List 46; | 5% | - | - |
The following goods for use in textiles industry; namely:-
(2) Parts for manufacture of the goods at (1) above | 5% | - | 5 |
| 426A | 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:-
(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 Shahdara- Rithala corridor). | Nil | Nil | 92 |
| 426B | OMITTED |
| 427 | OMITTED |
| 428 | OMITTED |
| 429 | 86 | Loco simulators | 5% | - | - |
| 430 | OMITTED |
| 431 | OMITTED |
| 432 | 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 | Nil | - | - |
| (B) Parts of goods at (A) above | Nil | - | - |
| 433 | 9801 | Goods required for-
(1) Project for LNG Regassification Plant | 5% | 10% [OLD8% [OLD10%] | - |
Goods required for-
(2) Aerial Passenger Ropeway Project | 5% | - [OLD Nil] | - |
| 434 | 1511 90 | All goods | 7.5% | - | - |
| 435 | 5102 | All goods | 5% | - | - |
| 436 | 5301 | All goods | Nil [OLD5%] | - | - |
| 437 | 6310 | All goods | 5% | - | - |
| 438 | OMITTED |
| 439 | 85 or any other Chapter | Goods specified in List 47 | 5% | - | 47 or 48 or 49, and 93 |
| 440 | OMITTED |
| 441 | 9801 | All goods | 5% | - | - |
| 442 | OMITTED |
| 443 | 3207 40 00 | All goods | 5% | - | - |
| 444 | OMITTED |
| 445 | 01 | Animals and birds imported by zoo | Nil | - | - |
| 446 | 1108 12 00 | All goods | 30% | - | - |
| 447 | 1903 00 00 | All goods | 30% | - | - |
| 448 | 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 | 5% | - | 5 |
The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-
(B) Phenolic Resin | 5% | - | 5 |
| 449 | Any Chapter | Common salt (including Rock Salt, Sea Salt and Table Salt) | Nil | - | - |
| 450 | 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 | - | - |
| 451 | Any Chapter | Artificial Kidney | Nil | - | - |
| 452 | Any Chapter | All types of contraceptives | Nil | - | - |
| 453 | Any Chapter | Commercial catalogues in book form | Nil | - | - |
| 454 | Any Chapter | Postage stamps, unused | Nil | - | - |
| 455 | 4114 20 10 | Patent leather | Nil | - | - |
| 456 | 6902 or 6903 | All goods | 5% | - | - |
| 457 | OMITTED |
| 457A | 7411 or 7412 | All goods | 7.5% | - | - |
| 458 | OMITTED |
| 458A | 7806 | Lead bars, rods, profiles and wire | 5% | - | - |
| 459 | OMITTED |
| 459A | 7907 | Zinc tubes, pipes and tube or pipe fittings | 7.5% | - | - |
| 460 | OMITTED |
| 460A | 8101 99 90 | Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | 5% | - | - |
| 461 | OMITTED |
| 462 | OMITTED |
| 463 | 84 or any other Chapter | Machinery or equipment for effluent treatment plant for leather industry | Nil | - | 96 |
| 464 | OMITTED |
| 465 | 2901 21 00 | Ethylene | 5% | - | - |
| 466 | 2901 22 00 | Propylene | 5%- |
| 467 | 2901 23 00 | Butylene | 5% | - | - |
| 468 | 2901 24 00 | Butadiene | 5% | - | - |
| 469 | 2902 20 00 | Benzene | 5% | - | - |
| 470 | 2902 30 00 | Toluene | 5% | - | - |
| 471 | 2902 41 00 | o-Xylene | 5% | - | - |
| 472 | 2902 50 00 | Styrene | 2% | - | - |
| 473 | 2902 60 00 | Ethylbenzene | 5% | - | - |
| 474 | 2903 15 00 | Ethylene dichloride (EDC) | 2% | - | - |
| 475 | 2903 21 00 | Vinyl chloride monomer (VCM) | 2%- |
| 476 | 2926 10 00 | Acrylonitrile | 5% | - | - |
| 477 | 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% | - | - |
| 478 | 3902 | All goods other than poly iso butylene | 5% | - | - |
| 479 | 3903 | All goods | 5% | - | - |
| 480 | 3904 | Polymers of vinyl chloride | 5% | - | - |
| 480A | 39074000 | Polycarbonates | 5% | - | - |
| 481 | 0806 20 | All goods | 100% | - | - |
| 482 | 0907 | All goods | 35% | - | - |
| 483 | OMITTED |
| 484 | OMITTED |
| 485 | OMITTED |
| 486 | 2528 | Boron ores | 2% | - | - |
| 487 | 2709 00 00 | All goods | 5% [OLDNil] | - | - |
| 488 | OMITTED |
| 488A | 271011 | Motor spirit commonly known as petrol | 7.5% [OLD2.5%] | - | - |
| 488B | 27101930 | High Speed Diesel (HSD) | 7.5% [OLD2.5%] | - | - |
| 489 | 2818 20 10 | All goods | 5% | - | - |
| 490 | 2901, 2902, 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904 | All goods | 5% | - | - |
| 491 | 2905 43 00, 2905 44 00, 3301, 3501, 3502,3503, 3504, 3505, 3809 10 00, 3823 11, 3823 12 00, 3823 13 00,3823 19 00, 3824 60,4001 21 00, 4001 22 00, 4001 29 | All goods | 20% | - | - |
| 492 | 29 or 38 | Alpha Pinene | 5% | - | - |
| 493 | 3815 | All goods | 7.5% | - | - |
| 494 | 39 | Ethylene vinyl acetate (EVA) | 5% | - | - |
| 495 | OMITTED |
| 495A | 7608 or 7609 00 00 | All goods | 7.5% | - | - |
| 496 | OMITTED |
| 497 | OMITTED |
| 497A | 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% | - | - |
| 497B | OMITTED |
| 498 | OMITTED |
| 499 | OMITTED |
| 500 | OMITTED |
| 501 | 8479 | Atmospheric water generator | 5% | - | - |
| 502 | OMITTED |
| 502A | OMITTED |
| 503 | 8507 90 | Battery separators | 5% | - | - |
| 504 | OMITTED |
| 505 | OMITTED |
| 506 | OMITTED |
| 506A | OMITTED |
| 507 | OMITTED |
| 508 | Any Chapter | Monofilament long line system for tuna fishing | 5% | - | 97 |
| 509 | Any chapter | The goods specified in List 50 used in the processing of sea-food. | Nil | Nil | 98 |
| 510 | 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 | 99 |
| 511 | 0302 or 0303 | Atlantic salmon | 10% | - | - |
| 512 | 1516 10 | All goods | 30% | - | - |
| 513 | 1516 20 | All goods | 80% | _ | _ |
| 513A | 1516 20 | All goods, edible grade | 7.5% | - | - |
| 514 | 1517 or 1518 | All goods of edible grade | 80% | - | - |
| 514A | 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% | - | - |
| 515 | 1517 or 1518 | All goods other than edible grade | 30% | - | - |
| 516 | 1520 00 00 | Crude glycerin | 12.5% | - | - |
| 517 | 25 (except 2515, 2516, 2523, 2524) | All goods | 5% | - | - |
| 518 | 2601 to 2617 | All goods | 2% | - | - |
| 518A. | 2616 90 10 | Gold ores and concentrates for use in the manufacture of gold | Nil | Rs. 140 per 10 gm of gold content | 5 |
| 519 | OMITTED |
| 520 | OMITTED |
| 521 | OMITTED |
| 522 | 2810 | Borax or Boric Acid | 5% | - | - |
| 523 | OMITTED |
| 524 | OMITTED |
| 525 | OMITTED |
| 526 | OMITTED |
| 526A | 29072300 | Bis-phenol A | Nil | - | - |
| 526B | 29103000 | Epichlorohydrin | 2% | - | - |
| 527 | OMITTED |
| 528 | OMITTED |
| 529 | OMITTED |
| 530 | OMITTED |
| 531 | OMITTED |
| 532 | OMITTED |
| 533 | 4002 31 00 | All goods | 5% | - | - |
| 534 | 5401, 5402, 5403, 5404, 5405 00 00 or 5406 | All goods, other than those of nylon | 5% | - | - |
| 535 | 5511 | All goods | 10% | - | - |
| 535A | 5501 to 5510 | All goods, other than those of nylon | 5% | - | - |
| 536 | 7001 00 10 | All goods | 5% | - | - |
| 537 | 8422 30 00, 8422 40 00 or 8422 90 90 | All goods | 5% | - | - |
| 538 | 85 | Integrated decoder receiver, also known as set top box | 5% [OLDNil] | - | - |
| 539 | 85 | MP3 or MP4 or MPEG 4 player with or without radio or video reception facility | 5% | - | - |
| 540 | 9608 | Parts of writing instruments | 5% | - | - |
| 541 | 2707 | Carbon Black Feed Stock | 5% | - | - |
| 542 | OMITTED |
| 543 | 90 | Coronary stents and coronary stent systems for use with cardiac catheters | Nil | - | - |
| 544 | 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 | - | - |
| 545 | 9801 | All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) | Nil | Nil | 100 |
| 546 | 84362100 | All goods | 5% | - | - |
| 547 | 0508 00 10 | All goods | Nil [OLD5%] | - | - |
| 548 | 1301 90 22 | All goods | 20% | - | - |
| 549 | 1520 00 00 | All goods | 20% | - | - |
| 550 | 1702 | Dextrose Monohydrate | 20% | - | - |
| 551 | 2309 10 00 | All goods | 20% | - | - |
| 552 | 28 (except 2823 00 10) | All goods | 7.5% | - | - |
| 553 | 29 (except 2905 43 00, 2905 44 00 and 2933 71 00) | All goods | 7.5% | - | - |
| 553 A | 2905 31 00 | Mono ethylene glycol (MEG) | 5% | - | - |
| 553B | 2917 36 00 | Pure terephthalic acid (PTA) | 5% | - | - |
| 553C | 2917 37 00 | Dimethyl terephthalate (DMT) | 5% | - | - |
| 554 | 31 | All goods | 7.5% | - | - |
| 555 | 3201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207 | All goods | 7.5% | - | - |
| 556 | 3207 10 40 | Ceramic colours | 5% | - | - |
| 557 | 3403 | All goods | 7.5% | - | |
| 558 | 3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3816 00 00, 3817, 3821 00 00 or 3824 (except 3824 60) | All goods | 7.5% | - | - |
| 559 | 3901 to 3915 (except 3908) | All goods | 7.5% | - | - |
| 559A | 3907 | Polyester chips | 5% | - | - |
| 560 | Any Chapter | Parts of umbrella, including umbrella panels | 5% | - | - |
| 561 | 7104 | Rough synthetic gemstones | Nil | - | - |
| 562 | 8424 | Sprinklers and drip irrigation systems for agricultural and horticultural purposes | 5% | - | - |
| 563 | 8438 | All goods | 5% | - | - |
| 564 | 8479 30 00 | All goods | 5% | - | - |
| 565 | 9108, 9110 or 9114 30 10 | Watch dials and watch movements | 5% | - | - |
| 566 | OMITTED |
| 567 | 75 | All goods | 2% | - | - |
| 568 | 8704 | Refrigerated motor vehicles | Nil | - | - |
| 569 | 84 or any other Chapter | Machinery or equipment for effluent treatment plant for handloom sector. | Nil | - | 96 |
| 570 | 84 or any other Chapter | Machinery or equipment.'''''''' for effluent treatment plant for handicraft sector. | Nil | - | 96 |
| 571. | 0303 79 | Tuna bait | Nil | - | - |
| 572. | 2309 90 | Feed additives or pre-mixes | 20% | - | - |
| 573. | 2716 00 00 | All goods | Nil | - | - |
| 574. | 2809 20 10 | All goods | 5% | - | - |
| 575. | 4002 39 00 | Chlorobutyl rubber or bromobutyl rubber | 5% | - | - |
| 576. | 5902 20 | Polyester tyre cord fabric | 5% | - | - |
| 577. | 7104 | Rough Cubic Zirconia | Nil | - | - |
| 578. | 7104 | Polished Cubic Zirconia | 5% | - | - |
| 579. | 7602 | Aluminium scrap | Nil | - | - |
| 579A | OMITTED |
| [OLD579A. | 7901 or 7902 | All goods | Nil | - | -] |
| 580. | 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% | - | - |
| 581. | 84 | Bacteria removing clarifier[OLDBactofuges] | Nil | - | - |
| 582. | 93 | Air Rifles or Air Pistols of 0.177 calibre | Nil | Nil | - |
| 582A. | 93 | Air pellets of air rifles or air pistols, of 0.177 calibre | Nil | Nil | - |
| 583. | Any | The following goods, namely:-
(i) Nylon gut
(ii) PU or nylon grip sheets for hockey sticks
(iii) Butyl bladders for inflatable balls
(iv) Willow clefts, ashwood or beechwood
(v) Cork bottoms
(vi) Synthetic rubber bladder
(vii) Manau cane [OLDMacau cane]
(viii) Table tennis rubber
(ix) Table tennis bat handles
(x) Table tennis blade
(xi) PU for inflatable balls;
(xii) Extra tec (cricket bat facing tape);
(xiii) Resin hardener TTP-33S and release paper for composite hockey sticks;
(xiv) Table tennis glue;
(xv) Evazote foam for protective equipments e.g. leg guards, thigh guards;
(xvi) plywood for carrom board
| Nil | - | 106 |
| 584 | 2510 | Rock phosphate | 2% | - | - |
| 585 | 29 or 38 | Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels | 2.5% | - | - |
| 586 | 5103 | All goods | 10% | - | - |
| 587 | 5202 | All goods | 10% | - | - |
| 588 | 8907 10 00 | All goods | Nil | - | - |
| 589 | 90 or any chapter | Artificial Heart (left ventricular assist device) | 5% | - | - |
| 590 | 90 or any chapter | Patent ductus arteriosus/ Atrial septal defect occlusion device | 5% | - | - |
| 591 | 9506 | (i) Snow-skis and other snow-ski equipment (ii) Water-skis, surfboards, sailboards and other water-sport equipment | Nil | - | - |
| 592 | 2710 | Naphtha | 5% | - | - |
| 593 | 2711 11 00 | Liquefied Natural Gas | 5% | - | - |
| 594 | 2711 12 00, 2711 13 00, 2711 21 00 | All goods | 5% | - | - |
| 595 | 2711 19 00 | Liquefied Petroleum Gases(LPG) | 5% | - | - |
| 596 | 2713 | Petroleum coke | 5% | - | - |
| 597 | 84 | Geothermal ground source heat pumps | Nil | - | - |
| 598. | 84 or any other Chapter | The following goods, namely:-
(A) Tunnel boring machines | Nil | Nil | 107 |
| (B) Parts and components of (A) above for use in the assembly of Tunnel boring machines | Nil | Nil | 107 |
| [OLD598 | 84 | Tunnel boring machines used for hydro-electric projects | Nil | Nil | 107] |
| 599 | 84 or any other Chapter | (i) Paddy transplanter;
(ii) Laser land leveller;
(iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
(v) Straw or fodder balers;
(vi) Cotton picker; and
(vii) Track used for manufacture of track type combine harvesters. | 5% | - | - |
| 600 | 84 or 85 | Truck refrigeration unit | Nil | - | - |
| 601 | 8540 71 00 | Magnetron of up to 1000KW used for the manufacture of domestic microwave ovens | 5% | - | 5 |
| 602 | 9801 | Goods required for installation of mechanized food grain handling systems and pallet racking systems in ‘mandis’ and warehouses for food grains and sugar | 5% | Nil | - |
| 603 | Any chapter | Promotional material (like Trailers, Making of Film etc.) imported in the form of Electronic Promotion Kits (EPK)/ Beta Cams | Nil | Nil | 108 |
| 604. | 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 |