G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue),
[ G.S.R. 116(E) dated the 1 st March, 2001], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2)of the said Table, when imported into India,-
subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table:
(a) the goods specified against serial No. 75A of the said Table on or after the 1st day of April, 2005;
(b) the goods specified against serial No. 252A of the said Table on or after the 1st day of May, 2009
(c) the goods specified against serial No. 75 of the said Table on or after the 2nd day of July, 2005;
(e) the goods specified against serial No. 77A of the said Table on or after the 1st day of October, 2010.
(f) the goods specified against serial No. 11A of the said Table on or after the 1st day of April, 2009
(g) the goods specified against serial No.38A. of the said Table on or after the 1st October, 2006.
(h) the goods specified against serial No.18A of the said Table on or after the 1st day of March, 2007.
(i) the goods specified against serial No.74A of the said Table on or after the 1st day of October, 2007
.
(ia) the goods specified against serial No.22A of the said Table on or after the 1st January, 2008.
(iab) the goods specified against serial No.18AA of the said Table on or after the 1st day of January, 2008.
(iac) the goods specified against serial No.3A of the said Table on or after the 1st day of January, 2008.
(iad) the goods specified against serial No.22AA. of the said Table on or after the 1st day of April, 2009.
(j) the goods specified against serial Nos.34 and 434 of the said Table on or after the 1st day of January, 2007.
For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified.
| S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. |
|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1 | 01 | Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock | 5% | - | - |
| 2 | 01 | Grand parent poultry stock and Donkey stallions | 25% | - | - |
| 3 | 040210 or 04022100 | Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.
Explanation.- For the purposes of this exemption, quantity of goods imported under S.No. 3A shall be included for calculating the total quantity of imports during the financial year 2007-08
[OLDGoods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.] | 15% | - | 1 |
| 3A | 0402 21 00 | All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods | 5% | - | 1 |
| 4 | 04069000 | All goods | 30% | - | - |
| 5 | 05 | Pancreas | 5% | - | - |
| 6 | 051191 | Artemia cyst, including wet artemia cyst | 5% | - | - |
| 7 | 05 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% | - | - |
| 8 | 06, 07, 08, 09 or 12 | Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses | 5% | - | 2 |
| 9 | 0601 or 0602 | All goods | 5% | - | - |
| 10 | 0703 10 10 | Onions | 5% | - | - |
| 11 | 0713 | Pulses | 10% | - | - |
| 11A | 0713 | Pulses | Nil | - | - |
| 12 | 08 | Cashew nuts in shell | Nil | - | - |
| 13 | OMITTED | | | | |
| 14 | 0802 12 00 | All goods | Rs. 65/- per kg. | - | - |
| 15 | 0802 60 00 or 0802 90 [OLD080290] | All goods other than Areca nuts | 30% | - | - |
| 16 | 0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00 | All goods | 30% | - | - |
| 17 | 0810 60 00 or 0810 90 | All goods, other than black, white or red currants and gooseberries [OLDAll goods] | 15% | - | - |
| 18 | 1001 | All goods other than Meslin | 50% | - | - |
| 18AA | 1001 10 90 or 1001 90 20 | Wheat | Nil | - | - |
| 18A | OMITTED | | | | |
| [OLD 18A | 10011090, 10019020 | Wheat | Nil | - | -] |
| 19 | 1001 | Meslin | Nil | - | - |
| 20 | 1005 10 00, 1007 or 1008 20 | All goods | 50% | - | - |
| 21 | 1005 90 00 | Goods upto an aggregate of-
a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002
b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003
c) Five lakh metric tones of total imports of such goods in a financial year
| 15% | - | 1 |
| 22 | 1005 90 00 | All goods other than those specified against S. No. 21 above | 50% | - | - |
| 22A | 10059000 | All goods | Nil | - | - |
| (S.No.22A has been inserted vide CUS NTF NO. 09/2007 DATE 25/01/2007) |
| 22AA. | 11010000 | Wheat flour | Nil | - | - |
| 23 | 1107 10 00 | All goods | 30% | - | - |
| 24 | 1209 | All goods (other than those falling under sub-headings 1209.91 and 1209.99) | 15% | - | - |
| 25 | 120991 or 120999 | All goods | 5% | - | - |
| 26 | 1211 30 00, 1211 40 00 or 1211 90 | All goods (other than liquorice roots) [OLDAll goods] | 15% | - | - |
| 27 | 1301 90 49 | Oleopine resin | 5% | - | - |
| 28 | 1302 19 or 1302 20 00 | All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) [OLDAll goods] | 15% | - | - |
| 29 | 15 | Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 | 85% | - | - |
| 29A | 1507 10 00 or 1507 90 10 | All goods | 40% | - | - |
| 30 | 15 | I. The following goods, other than of edible grade, namely:- |
| (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 10% | -- | 5 |
| (B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 12.5% | -- | 5 |
| (C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol | 20% | -- | 5 |
| (D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 | 65% | -- | -- |
| II. The following goods, of edible grade namely,- |
| (A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | 45% | -- | 5 |
| (B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | 45% | -- | 5 |
(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form
Explanation.-For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure | 45% | -- | - |
| [OLD30 | 15 | (A) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids, and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 12.5% | | 5 |
| (B) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, for the manufacture of soaps, industrial fatty acids, and fatty alcohol | 20% | | 5 |
| (C) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515 | 65% | | -] |
| 31 | 15 | Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) | 85% | - | - |
| 32 | 15 | Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining
Explanation.-The expression “Vegetable oil” means-
(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and
(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%. | 75% | - | 4 and 5 |
| 33 | 1505 | All goods | 15% | - | - |
| 34 | OMITTED | | | | |
| [OLD34 | 1511 | The following goods, namely:-
(A) Crude palm oil of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats; | 40% [OLD50%] [OLD60% ] [OLD70%] | - | 5 |
| (B) Crude palmolein, of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats; | 40% [OLD50%] [OLD60% ][OLD70%] | - | 5 |
(C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form
Explanation. - For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure. | 40% [OLD50%] [OLD60%] [OLD70%] | - | -] |
| 35 | 151211 | Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year | 50% | - | 1 |
| 36 | 151211 | All goods other than those specified against S.No. 35 above | 75% | - | - |
| 36A | 15121110 | All goods | 45% [OLD40%] [OLD50%] [OLD65%] | - | - |
| 36B | 15121910 | All goods | 50% [OLD60%] [OLD75%] | - | - |
| 37 | 151419 or 151499 | Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year | 45% | - | 1 |
| 38 | 1701 | All goods | 60% | - | - |
| 38A | 17019100, 17019990 | White sugar | Nil | - | - |
| 39 | 170211 or 170219 | All goods | 25% | - | - |
| 40 | 1703 | All goods | 10% | - | - |
| 41 | 1704 10 00 | All goods | 30% | - | - |
| 41A | 1806 90 | Food preparations, for infant use and put up for retail sale, of–
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. | 17.5% | - | - |
| 42 | OMITTED | | | | |
| 43 | 190110 | Preparations for infant use, put up for retail sale | 30% | - | - |
| 44 | 1905 31 00 or 1905 32 | All goods | 30% | - | - |
| 45 | 2004 10 00 | All goods | 30% | - | - |
| 46 | 2009 11 00, 2009 12 00 or 2009 19 00 | Orange juice | 30% | - | - |
| 47 | 210690 | All 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. by volume, determined at a temperature of 20 volume, determined at a temperature of 20 degrees centigrade) | 30% | - | - |
| 48 | 22 | Wine, for use as sacramental wine | 30% | Nil | 6 |
| 49 | 220710 | All goods | - | Nil | - |
| 50 | 2207 20 00 | All goods | 7.5% [OLD10%] | - | - |
| 51 | 2208 | Angostura bitters | 5% | - | - |
| 52 | 23, 28, 29, 30 or 38 | Veterinary drugs and other goods specified in List 1 | 10% | - | - |
| 53 | 230120 | All goods | 5% | - | - |
| 53A | 2302 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% | - | - |
| 54 | 2304, 2305 or 2306 [OLD230220, 2304, 2305 or 2306] | All goods | 15% | - | - |
| 55 | 2304 | Dietary Soya Fibre | 15% | - | - |
| 56 | 230990 | Prawn 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% | - | - |
| 57 | OMITTED | | | | |
| 57A | 2529 22 00 | Acid grade fluorspar | 5% | - | - |
| 58 | OMITTED | | | | |
| 59 | OMITTED | | | | |
| 60 | 2503 00 | Crude or unrefined sulphur | 5% | - | - |
| 60A | 2523 29 | All goods | Nil | Nil [OLD-] | - |
| 61 | OMITTED | | | | |
| 62 | OMITTED | | | | |
| 63 | OMITTED | | | | |
| 64 | OMITTED | | | | |
| 65 | 262011 00, 262019 00 | All goods | 7.5% | - | - |
| 66 | 262030 | All goods | 7.5% | - | - |
| 67 | OMITTED | | | | |
| 68 | 2701 | Coking coal of ash content below 12% | Nil | - | - |
| 68A | 2701 | Coking coal of ash content of 12% or more | Nil [OLD5%] | - | - |
| 69 | OMITTED | | | | |
| 70 | 2701 11 00, 2701 12 00, 2701 19 | All goods other than coking coal | 5% | - | - |
| 71 | 2704 00 | Metallurgical coke | 5% | - | - |
| 72 | OMITTED | | | | |
| 72A | 2710 | Avgas | Nil | - | - |
| 73 | 2710 19 | Kerosene 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 | - | - |
| 74 | 2710 | Naphtha | 5% | - | - |
| 74A | 2710 | Naphtha, 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, Maharashtra | Nil | Nil | - |
| 75 | OMITTED | | | | |
| 75A | OMITTED | | | | |
| [OLD75 | 2710 | Naphtha when imported by the power plants specified in List 2 | 10% | Nil | 7 |
| 75A | 2710 | Naphtha when imported by the power plants specified in List 2A | 10% | Nil | 7] |
| 75B | OMITTED | | | | |
| 75C | OMITTED | | | | |
| 75D | 27111900 | Liquefied Petroleum Gases ( LPG ) | 5% | - | - |
| 75E | 2711 12 00, 2711 13 00, 2711 19 00 | Liquefied 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, 2003 | Nil | - | - |
| 76 | 2710 or 271490 | All goods, for the manufacture of fertilisers | Nil | Nil | 5 |
| 77 | 2711 11 00 | Liquefied natural gas | 5% | - | - |
| 77A | 2711 11 00 | The 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 | - | - |
| [OLD77A | 2711 11 00 | Liquefied Natural Gas, imported for the purpose of generating power by,-
(a) Ratnagiri Gas and Power Private Limited at their power project at Dabhol, District Ratnagiri, (Maharashtra); and
(b) 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 | OMITTED | | | | |
| [OLD77B | 2801 to 2805 | All goods | 5% | - | -] |
| 78 | OMITTED | | | | |
| 79 | OMITTED | | | | |
| [OLD79 | 28 or 29 | Chemicals, for use in the manufacture of Centchroman | Nil | - | -] |
| 80 | 28, 29 or 30 | The 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 |
| 81 | OMITTED | | | | |
| 82 | OMITTED | | | | |
| 83 | 28, 29, 30 or 38 | The 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 | Nil | Nil | 8 |
| 84 | 28, 29, 32, 39, 54, 56, 70, 72 or 90 | The 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 |
| 85 | 28, 29, 84, 85 or 90 | The goods specified in List 7, for the manufacture of laser and laser based instrumentation | Nil | - | 9 |
| 86 | 28 or 38 | The 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 |
| 87 | OMITTED | | | | |
| 88 | 28 | Phosphoric acid, for the manufacture of fertilisers | 5% | Nil | - |
| 89 | 28 | Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers | - | Nil | - |
| 90 | OMITTED | | | | |
| 91 | OMITTED | | | | |
| 92 | OMITTED | | | | |
| 93 | 29 or any Chapter | Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines | Nil | Nil | 10 |
| 94 | OMITTED | | | | |
| 94 | OMITTED | | | | |
| 95 | 29, 30, 35, 38 or 39 | The 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
| 5% | - | 5 |
| 96 | 29 or 38 | Gibberellic acid | 5% | - | - |
| 97 | OMITTED | | | | |
| 98 | 29 | DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin | 5% | - | - |
| 99 | OMITTED | | | | |
| 100 | OMITTED | | | | |
| [OLD100 | 29 | Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories | 5% | Nil | -] |
| 101 | 29 | Maltol, for use in the manufacture of Deferiprone | Nil | - | 5 |
| 101A | OMITTED | | | | |
| [OLD101A | 29 | 2,3,5,6-Tetrachloropyridine. | 10% | - | -] |
| 102 | OMITTED | | | | |
| 103 | OMITTED | | | | |
| 104 | 30 | Medicaments containing spirit | - | Nil | - |
| 105 | 30 | Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF | Nil | - | - |
| 106 | 31 | Kyanite salts, in a form indicative of their use for manurial purpose | 5% | - | - |
| 107 | 31 | Muriate of potash, for use as manure or for the production of complex fertilisers | 5% | - | - |
| 108 | 31 | Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers | 5% | - | - |
| 109 | 31 | Composite fertilisers | 5% | - | - |
| 110 | 31 | Potassium Nitrate, in a form indicative of its use for manurial purpose | 5% | - | - |
| 111 | 3102 10 00 | Urea [OLDUrea, for use as manure] | 5% | - | - |
| 112 | 3104 30 00 | Potassium sulphate, containing not more than 52% by weight of potassium oxide | 5% | - | - |
| 113 | 3105 30 00 | Diammonium phosphate, for use as manure or for the production of complex fertilisers | 5% | - | - |
| 114 | 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;
(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;
| Nil | Nil | 12 |
| 115 | OMITTED | | | | |
| 116 | OMITTED | | | | |
| 117 | 32, 84 or 96 | Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers | 5% | - | - |
| 118 | OMITTED | | | | |
| 119 | 330210 | All 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% [OLD12.5%] | - | - |
| 120 | OMITTED | | | | |
| 121 | 35 | Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders | 5% | - | 5 |
| 122 | 35 | Isolated soya protein | 15% | - | - |
| 123 | 37 or 85 | Films and video cassettes | 10% [OLD12.5%] | Nil | 14 |
| 124 | OMITTED | | | | |
| 125 | 37 | Film of a predominantly educational character | 10% [OLD12.5%] | Nil | 15 |
| 126 | 37 | Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs | 10% [OLD12.5%] | Nil | - |
| 127 | 37 | Exposed 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 designs | 10% [OLD12.5%] | Nil | - |
| 128 | 37 | Exposed cinematographic films | 10% [OLD12.5%] | Nil | 16 |
| 129 | 37 | Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet | 5% | - | - |
| 130 | 3701 20 00 or 3702 [OLD370120 or 370220] | Instant print film | 5% | - | - |
| 131 | OMITTED | | | | |
| 132 | 3704 | Cinematographic films, exposed but not developed | Nil | Nil | - |
| [OLD132 | 3704 or 8523 [OLD3704 or 8524] | (1) Cinematographic films, exposed but not developed; | Nil | Nil | - |
| (2) Recorded magnetic films used for producing TV serials | Nil | - | -] |
| 133 | OMITTED | | | | |
| 134 | OMITTED | | | | |
| 135 | 38 | Dipping Oil, Paclobutrazol (Cultar) | 10% [OLD12.5%] | - | - |
| 136 | 38 | Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
| 5% | - | - |
| 137 | OMITTED | | | | |
| 138 | 2852 or 3822 [OLD3822] | Pharmaceutical Reference Standard | 5% | - | 17 |
| 139 | 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00,or 3823 70 | All goods | 15% | - | - |
| 140 | 39, 48 or any other Chapter | Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters | Nil | Nil | - |
| 141 | 39 or 74 | (i) Alatheon of Chapter 39
(ii) Copper wire of Chapter 74 | Nil | Nil | 5 and 18 |
| 142 | 39 | Dextran, imported for use in the manufacture of Plasma Volume Expanders | 5% | - | 5 |
| 143 | OMITTED | | | | |
| 144 | OMITTED | | | | |
| 145 | OMITTED | | | | |
| 146 | OMITTED | | | | |
| 147 | OMITTED | | | | |
| 148 | 4012 13 00 | Retreaded tyres, of a kind used on aircrafts | 3% | - | - |
| 149 | 41 | Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid | Nil | - | - |
| 149A | 4301 or 4302 | Raw, tanned or dressed fur skins | - | Nil | - |
| 150 | 4301 or 4302 | All goods (other than those falling under tariff item 4301 30 00) [OLDAll goods (other than those falling under sub- headings 4301.30 and 4302.13)] | Nil | - | - |
| 150A | OMITTED | | | | |
| [OLD150A | 4103 90 00 | Raw hides and skins of camels (including dromedaries) | Nil | - | -] |
| 151 | 47 | Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp) | Nil | - | 5 and 19 |
| 152 | 4707 | (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% | Nil | 20 |
| 153 | 48 | Grape 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 grapes | 5% | Nil | - |
| 154 | 48 | Newsprint -
(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 | 5% | Nil | - |
| 155 | 4802 | Mould 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, Salbony | Nil | Nil | - |
| 156 | 4810 | Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines | 5% | Nil | - |
| 157 | 49 or 8523 [OLD49 or 8524] | 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 | - | - |
| 158 | 49 | Commonwealth and International Reply Coupons and UNESCO Coupons | Nil | Nil | - |
| 159 | 49 | Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF | Nil | - | - |
| 160 | 49 | Printed 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 transparencies | Nil | - | - |
| 161 | OMITTED | | | | |
| 162 | 4906 | All goods | Nil | - | - |
| 163 | 4907 | Printed Indian Bank Notes, imported by the Reserve Bank of India | Nil | Nil | - |
| 164 | 4911 | Plans, drawings and designs | Nil | - | - |
| 165 | OMITTED | | | | |
| 166 | 5101 | All goods | 5% | - | - |
| 167 | 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 500 metre imported during one financial year;
| Nil | Nil | 21 |
| 167A | 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;
(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
| Nil | Nil | 21A |
| 167B | Any 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 ;
| Nil | Nil | 21B |
| 167C | 57 | Samples of hand knotted carpets | Nil | Nil | 21C |
| 168 | 43,52,54, 55,56, 58 or 59 | Lining and inter-lining materials | Nil | Nil | 21 |
| 169 | OMITTED | | | | |
| 170 | 530310 | Raw jute | 5% | - | - |
| 170A | OMITTED | | | | |
| 171 | OMITTED | | | | |
| 172 | 600110 or 600192 | Pile fabrics for the manufacture of toys | 10% [OLD12.5%] | - | 5 |
| 173 | OMITTED | | | | |
| 173A | OMITTED | | | | |
| 174 | 64 or any other Chapter | The following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 9 (A) | 20% | - | - |
| 174 | 64 or any other Chapter | The following goods for use in the leather industry, namely:-
(2) Other parts, consumables and items specified in List 9 (B) | 20% | - | 22 |
| 174A | OMITTED | | | | |
| 175 | 68, 82 or 84 | Moulds (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 equipments | Nil | - | 23 |