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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S. No. Chapter or Heading or sub - heading Description of goods Standard rate Additional duty rate Condition No.
(1) (2) (3) (4) (5) (6)
512208Angostura bitters5%--
5223, 28, 29, 30 or 38Veterinary drugs and other goods specified in List 110%--
53230120All goods5%--
53A2302 40 00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice 15% - -
542304, 2305 or 2306 All goods15%--
552304Dietary Soya Fibre15%--
56230990Prawn feed, shrimp larvae feed and fish feed in pellet form
Explanation.- For the removal of doubt, “prawn feed”shall mean goods-
(i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and
(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.
5%--
57OMITTED
57A2529 22 00Acid grade fluorspar5%--
58OMITTED
59OMITTED
602503 00Crude or unrefined sulphur 2% [OLD5%] --
60A 2523 29 All goods Nil Nil -
61OMITTED
62OMITTED
63OMITTED
64OMITTED
65262011 00, 262019 00All goods7.5%--
66262030All goods7.5%--
67OMITTED
682701Coking coal of ash content below 12%Nil--
68A2701Coking coal of ash content of 12% or moreNil --
69OMITTED
702701 11 00, 2701 12 00, 2701 19All goods other than coking coal5%--
712704 00Metallurgical cokeNil [OLD5%]--
72OMITTED
72A2710AvgasNil--
732710 19Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System
Explanation.- “Kerosene” means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps.
Nil--
74OMITTED
[OLD 742710Naphtha5%--]
74A2710Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, MaharashtraNilNil-
74B. 2710 Naphtha, when imported for generation of electrical energy by electrical undertakings owned by Central and State Governments or State Electricity Boards or any local authority or a person licensed under part II of the Electricity Act, 1910 or who has obtained a sanction under section 28 of the said act or a generating company permitted under the Electricity (Supply) Act, 1948 to supply electrical energy or to engage in the business of supplying electrical energy:

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption.
Nil - -
75OMITTED
75AOMITTED
75BOMITTED
75COMITTED
75DOMITTED
[OLD 75D27111900Liquefied Petroleum Gases ( LPG )5%--]
75E2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated 28th January, 2003Nil--
762710 or 271490All goods, for the manufacture of fertilisersNilNil5
77OMITTED
[OLD772711 11 00Liquefied natural gas5%--]
77A2711 11 00The following goods, namely:-
(A) Liquefied natural gas imported by, -
(i) Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra); or
Nil - -
(ii) any other importer for supply under an agreement to Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra) Nil - 103
(B) Liquefied natural gas imported for the purpose of generating power, by any other Liquefied Natural Gas Mega Power Project, which -
(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas re-gasification facility;
(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and
(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement
Nil - -
77B. 2710, 2711, 2712, 2713, 2714 or 2715 All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A, 75 E, 76, 77A, 488A and 488B 5% - -
77C. 2710 19 20 All goods Nil - -
77BOMITTED
78OMITTED
79OMITTED
8028, 29 or 30The following goods, namely: -
(A) Drugs, medicines, diagnostic kits or equipment specified in List 3
5%--
The following goods, namely: -
(B) Bulk drugs used in the manufacture of drugs or medicines at (A) above
5%-5
81OMITTED
82OMITTED
8328, 29, 30 or 38The following goods, namely:-
(A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 4
Nil--
The following goods, namely:-
(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above
Nil-5
The following goods, namely:-
(C) Other life saving drugs or medicines
NilNil8
8428, 29, 32, 39, 54, 56, 70, 72 or 90The following goods, namely:-
(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;
Nil-5
The following goods, namely:-
(B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;
Nil-5
The following goods, namely:-
(C) Goods specified in List 6 for manufacture of telecommunication grade FRP
Nil-5
8528, 29, 84, 85 or 90The goods specified in List 7, for the manufacture of laser and laser based instrumentationNil-9
8628 or 38The following goods, namely:-
(A) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;
(B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;
Nil-5
87OMITTED
8828Phosphoric acid, for the manufacture of fertilisers5%Nil-
8928Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers-Nil-
90OMITTED
91OMITTED
92OMITTED
9329 or any ChapterRaw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccinesNilNil10
94OMITTED
94OMITTED
9529, 30, 35, 38 or 39The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-
(i) Plastic ELISA plates;
(ii) Deactivated positive control sera against human and animal diseases;
(iii) Enzyme horse raddish peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human immunoglobins;
(vii) Protein A or Protein A Gold Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled human anti-HIV reagent
(x) Enzyme conjugates of antibodies or antigens or Protein A;
(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;
(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;
(xiii) Stabilizers for the Enzyme conjugate;
5%-5
9629 or 38Gibberellic acid5%--
97OMITTED
9829DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin5%--
99OMITTED
100OMITTED
10129Maltol, for use in the manufacture of DeferiproneNil-5
101AOMITTED
102OMITTED
103OMITTED
10430Medicaments containing spirit-Nil-
10530Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEFNil--
10631Kyanite salts, in a form indicative of their use for manurial purpose5%--
10731Muriate of potash, for use as manure or for the production of complex fertilisers5%--
10831Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers5%--
10931Composite fertilisers5%--
11031Potassium Nitrate, in a form indicative of its use for manurial purpose5%--
1113102 10 00Urea 5%--
1123104 30 00Potassium sulphate, containing not more than 52% by weight of potassium oxide5%--
1133105 30 00Diammonium phosphate, for use as manure or for the production of complex fertilisers5%--
11432, 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;
(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;
NilNil12
115OMITTED
116OMITTED
11732, 84 or 96Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers5%--
118OMITTED
119330210All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. volume, determined at 20 degrees centigrade)10% --
120OMITTED
12135Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders5%-5
12235Isolated soya protein15%--
12337 or 85Films and video cassettes10% Nil14
124OMITTED
12537Film of a predominantly educational character10% Nil15
12637Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs10% Nil-
12737Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs10% Nil-
12837Exposed cinematographic films10% Nil16
12937Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet5%--
1303701 20 00 or 3702 Instant print film5%--
131OMITTED
1323704Cinematographic films, exposed but not developed Nil Nil -
133OMITTED
134OMITTED
13538Dipping Oil, Paclobutrazol (Cultar)10% --
13638Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
5%--
137OMITTED
1382852 or 3822 Pharmaceutical Reference Standard5%-17
1393823 11 90, 3823 12 00, 3823 13 00, 3823 19 00,or 3823 70All goods15%--
14039, 48 or any other ChapterTags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters [OLDTags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters]NilNil-
14139 or 74(i) Alatheon of Chapter 39
(ii) Copper wire of Chapter 74
NilNil5 and 18
14239Dextran, imported for use in the manufacture of Plasma Volume Expanders5%-5
143OMITTED
144OMITTED
145OMITTED
146OMITTED
147OMITTED
1484012 13 00Retreaded tyres, of a kind used on aircrafts3%--
14941Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaidNil--
149A4301 or 4302 Raw, tanned or dressed fur skins - Nil -
1504301 or 4302All goods (other than those falling under tariff item 4301 30 00) Nil--
150AOMITTED
15147Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)Nil-5 and 19
1524707(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;5%-20
(B) All goods imported for use in, or supply to, a unit for manufacture of newsprint;5%Nil20
15348Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes5%Nil-
15448Newsprint -
(i) in strips or rolls of a width not less than 34.92 cm; or
(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state
3% [OLD5%]Nil-
154 A 48 Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m2 and not more than 65 gms/m2 2% Nil 20 A
1554802Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, SalbonyNilNil-
1564810Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines5%Nil-
15749 or 8523 The following goods, namely:-
(i) Information Technology software, and
(ii) Document of title conveying the right to use Information Technology software.
Explanation.- “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.
Nil--
15849Commonwealth and International Reply Coupons and UNESCO CouponsNilNil-
15949Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEFNil--
16049Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparenciesNil--
161OMITTED
1624906All goodsNil--
1634907Printed Indian Bank Notes, imported by the Reserve Bank of IndiaNilNil-
1644911Plans, drawings and designsNil--
165OMITTED
1665101All goods5%--
166A. 5201 All goods Nil - -
16752 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 500 metre imported during one financial year;
(z) printed bags
NilNil21
167AAny 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;
(k) Polishes, creams and shoe finishes in any form;
(l) Lining, interlining and reinforcement materials;
(m) Insoles or mid-soles and sheets therefore;
(n) Shanks and Welts;
(o) Toe Caps and Toe puffs and counters or Thermoplastic sheets;
(p) Synthetic or poly;
(q) packaging boxes of all types;
(r) Ribs
(s) adhesives;
(t) unit soles and sheets;
(u) heels;
(v) leather board;
(w) saddle tree;
(x) nylon mesh
NilNil21A
167BAny Chapter(a) Zipper, fastener and slider ;
(b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and edgeband tape ;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto 500 metres imported during one financial year ;
NilNil21B
167C57Samples of hand knotted carpetsNilNil21C
16843, 52, 54, 55, 56, 58, 59 or 60 [OLD43,52,54, 55,56, 58 or 59]Lining and inter-lining materialsNilNil21
169OMITTED
170530310Raw jute5%--
170AOMITTED
171OMITTED
172600110 or 600192Pile fabrics for the manufacture of toys10% -5
173OMITTED
173AOMITTED
17464 or any other ChapterThe following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 9 (A)
20%--
17464 or any other ChapterThe following goods for use in the leather industry, namely:-
(2) Other parts, consumables and items specified in List 9 (B)
20%-22
174AOMITTED
17568, 82 or 84Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipmentsNil-23
17670 or 90Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables.Nil-5
177OMITTED
1787015Rough opthalmic blanks, for manufacture of optical lenses5%--
179OMITTED
18071The following goods, namely:-
(i) Raw pearls, other than cultured pearls;
5%Nil-
18071The following goods, namely:-
(ii) Rubies, emeralds and sapphires, unset and imported uncut
NilNil-
180A71Rough diamonds (industrial or non-industrial)NilNil-
180B71Rough coloured gemstonesNil--
18171Current coins of the Government of IndiaNilNil-
18271Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)5%--
18371Rough semi-precious stonesNil--
18471Cut and polished coloured gemstonesNil [OLD5%]--
185OMITTED
18671Foreign currency coins when imported into India by a Scheduled BankNilNil24
1877102Non-industrial diamonds (other than rough diamonds)Nil --
188OMITTED
1897110 11 or 7110 19 00PlatinumRs. 200/- per 10 grams--
190OMITTED
190A7201All goods other than pig iron 5%[OLDNil ][OLD5%]--
190B. 7204 All goods other than seconds and defectives 5% - -
190C. 7203, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216 or 7217 All goods other than seconds and defectives 5%[OLDNil] - -
[OLD190B7203, 7204, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216, 7217All goods other than seconds and defectives5%--]
191OMITTED
192OMITTED
193OMITTED
194OMITTED
195OMITTED
196OMITTED
1977201Pig iron5% [OLDNil] [OLD5%]--
198. 7202 (except 7202 70 00, 7202 92 00) All goods Nil - -
198A. 7202 70 00 or 7202 92 00 All goods 5% - -
[OLD198 7202 All goods Nil - -]
[OLD1987202 60 00Ferro-nickel5%--]
199OMITTED
2007204Melting scrap of iron or steel Nil [OLD5%]--

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