Eximkey - India Export Import Policy 2004 2013 Exim Policy
Customs Notification, Circulars Exemption Notification (2008) CUS NTF NO. 21/2002 DATE 01/03/2002

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35189 or any ChapterCapital 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 IndiaNilNil71
3528901All goods (excluding vessels and other floating structures as are imported for breaking up)Nil-72
352A8902 00 10Trawlers and other fishing vesselsNil- 
3538902, 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 - -
3548906All goods (excluding vessels and other floating structures as are imported for breaking up)Nil-72
35589080000All goods5%--
356Any ChapterRaw 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)NilNil73
357Any ChapterParts, for repair of dredgersNil--
35890 or any other ChapterMedical and surgical instruments, apparatus and appliances including spare parts and accessories thereofNilNil74
359OMITTED    
36090 or any other ChapterParts for the manufacture of hearing aids including deaf aidsNil--
36190 or any other ChapterEquipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium10% Nil76
36290 or any ChapterHospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals5%Nil77
36390 or any other ChapterThe 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%Nil11
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%Nil11
36490 or any other ChapterBlood Glucose Monitoring System(Glucometer) and test strips5%--
36590 or any other ChapterLife saving medical equipment including accessories or spare parts or both of such equipment5%Nil78
366OMITTED    
36790 or any other ChapterThe 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%Nil11
36890 or any other ChapterThe 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%Nil11
36990 or any other ChapterGoods for Tubal Occlusion specified in List 405%--
37090 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 41Nil--
371OMITTED    
372OMITTED    
37390 or any other ChapterSpare parts of hearing aids5%--
374OMITTED    
375OMITTED    
376OMITTED    
377OMITTED    
378OMITTED    
379OMITTED    
380OMITTED    
381OMITTED    
3829022X-Ray Baggage Inspection Systems and parts thereofNil-81
383OMITTED    
384OMITTED    
385OMITTED    
386OMITTED    
387OMITTED    
38891 or 9804 90 00Braille watches and Braille one-day alarm clocksNil--
38991Parts and cases, of Braille watches, for the manufacture of Braille watchesNil-5
390OMITTED    
39195 or any other Chapter(i) Synthetic tracks and artificial surfaces of heading .95.06;
(ii) Equipment required for installation of (i) above
NilNil83
39295 or any ChapterThe 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
NilNil84
39395Requisites for games and sportsNilNil85
3949503Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor;5% - 5
394A9503 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;
3959504Parts of video games for the manufacture of video games5%-5
396OMITTED    
396OMITTED    
39797Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to IndiaNilNil-
3989706 00 00Books, being antiques of an age exceeding one hundred yearsNil--
3999801Goods required for-
(i) fertiliser projects;
5%10% [OLD14% [OLD16%]-
Goods required for-
(ii) coal mining projects;
5%10% [OLD14% [OLD16%]-
(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% [OLD14% [OLD16%]-
Goods required for-
(v) barge mounted power plants;
5%--
Goods required for-
(vi) power transmission, sub-transmission or distribution projects;
5% [OLD 7.5%] 10% [OLD14% [OLD16%]-
(vii) OMITTED   
4009801Goods 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;
NilNil86
4019801Goods 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 EnergyNilNil87
401A9801Drinking 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.
NilNil-
402OMITTED    
4039804The 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;
NilNil-
The following goods, imported by post or air, for personal use, namely: -
(B) Other life saving drugs or medicines
NilNil8
4049805All goods-10% [OLD14% [OLD16%]-
405Any ChapterUsed bona fide personal and household effects belonging to a deceased personNilNil88
406Any ChapterGoods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupeesNilNil-
407Any ChapterArchaeological 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 GovernmentNilNil89
408OMITTED    
409Any ChapterArtificial Plasma5%--
410OMITTED    
411OMITTED    
412OMITTED    
413OMITTED    
414OMITTED    
415OMITTED    
4160508 00Conch shell5%--
4171301 90 Seed Lac5%--
41828, 29, 32, 39, 70 or 90Following 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
4192902 43 00p-XyleneNil --
42030 or any other ChapterDrugs and materialsNilNil90
42170Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters5%-5
42271Semi-processed, half-cut or broken diamondsNil--
42368, 72 or 85The 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
42484 or any other ChapterGoods specified in List 44 required for use in high voltage power transmission project5%-91
42584 or any other ChapterThe 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
42684 or any other ChapterThe following goods for use in textiles industry; namely:-
(1) Machinery or equipment specified in List 46;
5%--
42684 or any other ChapterThe following goods for use in textiles industry; namely:-
(2) Parts for manufacture of the goods at (1) above
5%-5
426AAny ChapterAll 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).
NilNil92
426BOMITTED    
427OMITTED    
428OMITTED    
42986Loco simulators5%--
430OMITTED    
431OMITTED    
43290 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--
43290 or any other Chapter(B) Parts of goods at (A) aboveNil--
4339801Goods required for-
(1) Project for LNG Regassification Plant
5%10% [OLD14% [OLD16%]-
Goods required for-
(2) Aerial Passenger Ropeway Project
5%Nil-
4341511 90All goods7.5% [OLD52.5%]--
4355102All goods5%--
4365301All goods5%--
4376310All goods5%--
438OMITTED    
43985 or any other ChapterGoods specified in List 475%-47 or 48 or 49, and 93
440OMITTED    
441 9801 All goods 5% [OLD7.5%] - -
442OMITTED    
4433207 40 00All goods5%--
444OMITTED    
44501Animals and birds imported by zooNil--
4461108 12 00 [OLD1108 12 00, 1108 14 00, 1108 19 10 or 1109 19 90]All goods30%--
4471903 00 00All goods30%--
44825, 28, 38 or 39The 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
449Any ChapterCommon salt (including Rock Salt, Sea Salt and Table Salt)Nil--
450Any ChapterThe 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--
451Any ChapterArtificial KidneyNil--
452Any ChapterAll types of contraceptivesNil--
453Any ChapterCommercial catalogues in book formNil--
454Any ChapterPostage stamps, unusedNil--
4554114 20 10Patent leatherNil--
4566902 or 6903All goods5% --
457OMITTED    
457A7411 or 7412 All goods 7.5% - -
458OMITTED    
458A7806Lead bars, rods, profiles and wire 5% - -
459OMITTED    
459A7907 Zinc tubes, pipes and tube or pipe fittings 7.5% - -
460OMITTED    
460A8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% - -
461OMITTED    
462OMITTED    
46384 or any other ChapterMachinery or equipment for effluent treatment plant for leather industryNil-96
464OMITTED    
[OLD4642710Naphtha for the manufacture of polymers specified at S.Nos.477 to 480 below.Nil-5]
4652901 21 00Ethylene5%--
4662901 22 00Propylene5% -
4672901 23 00Butylene5%--
4682901 24 00Butadiene5%--
4692902 20 00Benzene5%--
4702902 30 00Toluene5%--
4712902 41 00o-Xylene5%--
4722902 50 00Styrene2%--
4732902 60 00Ethylbenzene5%--
4742903 15 00Ethylene dichloride (EDC)2%--
4752903 21 00Vinyl chloride monomer (VCM)2% -
4762926 10 00Acrylonitrile5%--
4773901The 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%--
4783902All goods other than poly iso butylene5%--
4793903All goods5%--
4803904Polymers of vinyl chloride5%--
480A39074000Polycarbonates5%--
4810806 20All goods100%--
4820907All goods35%--
483OMITTED    
484OMITTED    
485OMITTED    
4862528Boron ores2% --
4872709 00 00All goodsNil [OLD5%]--
488OMITTED    
488A271011Motor spirit commonly known as petrol2.5% [OLD7.5%]--
488B27101930High Speed Diesel (HSD)2.5% [OLD7.5%]--
4892818 20 10All goods5% --
4902901, 2902, 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904All goods5%--
4912905 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 29All goods20%--
49229 or 38Alpha Pinene5%--
4933815All goods7.5%--
49439Ethylene vinyl acetate (EVA) 5%--
495OMITTED    
495A 7608 or 7609 00 00 All goods 7.5% - -
496OMITTED    
497OMITTED    
497A8007Tin 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% - -
497BOMITTED    
498OMITTED    
499OMITTED    
500OMITTED    
[OLD50084 or any other ChapterRaw materials, parts and components for manufacture of goods at S.No. 499 above10%-5]
5018479Atmospheric water generator5%--
502OMITTED    
502AOMITTED    
5038507 90Battery separators5%--
504OMITTED    
505OMITTED    
506OMITTED    
506AOMITTED    
507OMITTED    
508Any ChapterMonofilament long line system for tuna fishing5%-97
509Any chapterThe goods specified in List 50 used in the processing of sea-food.NilNil98
5109801Liquefied 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
NilNil99
5110302 or 0303Atlantic salmon 10%- -
5121516 10 All goods 30%--
5131516 20 All goods 80%__
513A 1516 20 All goods, edible grade 7.5% - -
5141517 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% - -
5151517 or 1518 All goods other than edible grade 30%- -
5161520 00 00 Crude glycerin 12.5%--
51725 (except 2515, 2516, 2523, 2524)All goods 5%--
5182601 to 2617 All goods2%- -
519OMITTED
520OMITTED
[OLD 5192711 12 00, 2711 13 00, 2711 21 00 All goods5%- -
5202713Petroleum coke 5%--]
521OMITTED    
5222810Borax or Boric Acid 5% --
523OMITTED    
524OMITTED    
525OMITTED    
526OMITTED    
526A29072300Bis-phenol ANil--
526B29103000Epichlorohydrin2%--
527OMITTED    
528OMITTED    
529OMITTED    
530OMITTED    
531OMITTED    
532OMITTED    
5334002 31 00 All goods5% - -
534 5401, 5402, 5403, 5404, 5405 00 00 or 5406 All goods, other than those of nylon 5% - -
5355511 All goods 10% - -
535A 5501 to 5510 All goods, other than those of nylon 5% - -
5367001 00 10 All goods 5%- -
5378422 30 00, 8422 40 00 or 8422 90 90 All goods5%- -
53885Integrated decoder receiver, also known as set top box Nil --
539 85 MP3 or MP4 or MPEG 4 player with or without radio or video reception facility5%--
[OLD5398519 89 40, 8519 89 90 or 8521 90 90 MP3 Player or MPEG4 Player 5%--]
5409608Parts of writing instruments5%--
5412707Carbon Black Feed Stock 5%--
542OMITTED    
54390Coronary stents and coronary stent systems for use with cardiac cathetersNil--
5443920Subbed 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--
5459801All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP)NilNil100
54684362100All goods5%--
5470508 00 10 All goods 5% [OLD10%] - -
5481301 90 22 All goods 20% - -
5491520 00 00 All goods 20% - -
5501702 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 00Pure terephthalic acid (PTA) 5% - -
553C 2917 37 00 Dimethyl terephthalate (DMT) 5% - -
554 31 All goods 7.5% - -
5553201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207 All goods 7.5% - -
5563207 10 40 Ceramic colours 5% - -
557 3403 All goods 7.5% - 
5583801, 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% - -
5593901 to 3915 (except 3908) All goods 7.5% - -
559A 3907 Polyester chips 5% - -
560 Any Chapter Parts of umbrella, including umbrella panels 5% --
5617104 Rough synthetic gemstonesNil [OLD5%] - -
562 8424 Sprinklers and drip irrigation systems for agricultural and horticultural purposes 5% - -
5638438 All goods 5% - -
564 8479 30 00 All goods5% - -
565 9108, 9110 or 9114 30 10 Watch dials and watch movements 5%- -
566OMITTED
[OLD 5662710 19 90 N-Paraffin 7.5% - - ]
56775 All goods 2% - -
5688704 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 00All goods Nil - -
574.2809 20 10All goods 5% - -
575.4002 39 00Chlorobutyl rubber or bromobutyl rubber5% - -
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. 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 Bactofuges Nil - -
582.93 Air Rifles or Air Pistols of 0.177 calibreNil Nil -
582A.93Air pellets of air rifles or air pistols, of 0.177 calibreNilNil-
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
Nil - 106

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