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, 2007;
(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 August, 2007
1st day of April, 2007.
(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 April, 2007.
(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. | 15% | - | 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
[OLD Pulses, when imported through customs ports having capacity to handle bulk imports] | Nil | - | - |
(S.No.11A has been substituted vide CUS NTF NO. 62/2006 DATE 20/06/2006)
(S.No.11A has been inserted vide CUS NTF NO. 57/2006 DATE 08/06/2006) |
| 12 | 08 | Cashew nuts in shell | Nil | - | - |
| 13 | OMITTED |
| (Sl.No.13 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 14 | 0802 12 00 | All goods | Rs. 65/- per kg. | - | - |
| 15 | 080290 | 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 | 15% | - | - |
| 18 | 1001 | All goods other than Meslin | 50% | - | - |
| 18A. | 10011090 or 10019020 | Wheat | Nil
[OLD5%] | - | - |
(In sl.No.18A column (4) has been substituted vide CUS NTF NO. 97/2006 DATE 09/09/2006)
(Sl.No.18A has been inserted vide CUS NTF NO. 66/2006 DATE 28/06/2006) |
| 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% | - | - |
| 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 | 15% | - | - |
| 27 | 1301 90 49 | Oleopine resin | 5% | - | - |
| 28 | 1302 19 or 1302 20 00 | All goods | 15% | - | - |
| 29. | 15 | Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 | 85% | - | - |
| (Sl.No.29 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005) |
| 30. | 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% | - | - |
| (Sl.No.30 has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| (Sl.No.30 has been substituted vide CUS NTF NO. 88/2005 DATE 30/09/2005) |
| 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 |
| (Sl.Nos. 31 & 32 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005) |
| 33 | 1505 | All goods | 15% | - | - |
| 34. | 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; | 70%
[OLD 80%] | - | 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; | 70%
[OLD 80%] | - | 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. | 70%
[OLD 80%] | - | - |
(Sl.No.34 has been substituted vide CUS NTF NO. 80/2006 DATE 11/08/2006)
(Sl.No.34 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
(Sl.No.34 has been substituted vide CUS NTF NO. 07/2005 DATE 04/02/2005) |
| 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% | - | - |
| 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. | 1701 91 00 or 1701 99 90 | White sugar | Nil | - | - |
| (Sl.No.38A has been inserted vide CUS NTF NO. 63/2006 DATE 23/06/2006) |
| 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% | - | - |
| (Sl.No.41A has been inserted vide CUS NTF NO. 53/2006 DATE 31/05/2006) |
| 42 | OMITTED |
| (Sl.No.42 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | 10% | - | - |
| (Please refer CUS CIR NO. 02/2006 DATE 10/01/2006) |
| 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% | - | - |
| 54 | 230220, 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 |
| (Sl.No.57 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 57A. | 2529 22 00 | Acid grade fluorspar | 5% | - | - |
| (Sl.No.57A has been inserted vide CUS NTF NO. 88/2005 DATE 30/09/2005) |
| 58 | OMITTED |
| 59 | OMITTED |
| 60 | 2503 00 | Crude or unrefined sulphur | 5% | - | - |
| 61 | OMITTED |
| 62 | OMITTED |
| 63 | OMITTED |
| 64 | OMITTED |
| (Sl.No.64 has been omitted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 65 | 262011 00, 262019 00 | All goods | 7.5% | - | - |
| 66 | 262030 | All goods | 7.5% | - | - |
| (In Sl.Nos.65 & 66 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 67 | OMITTED |
| 68 | 2701 | Coking coal of ash content below 12% | Nil | - | - |
| 68A | 2701 | Coking coal of ash content of 12% or more | 5% | - | - |
| 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 | - | - |
| (S.No.73 has been substituted vide CUS NTF NO. 71/2005 DATE 20/07/2005) |
| 74 | 2710 | Naphtha | 5% | - | - |
| (In Sl.No.74 column (4) has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |
| 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 | - |
| (Sl.No.74A has been inserted vide CUS NTF NO. 71/2006 DATE 06/07/2006) |
| 75 | 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 | - | - |
| (S.No.75E has been substituted vide CUS NTF NO. 37/2005 DATE 02/05/2005) |
| 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 | 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.[OLDLiquefied Natural Gas imported by Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol] | Nil | - | - |
(Sl.No.77A has been substituted vide CUS NTF NO. 83/2006 DATE 28/08/2006)
(Sl.No.77A has been inserted vide CUS NTF NO. 88/2005 DATE 30/09/2005) |
| 78 | OMITTED |
| 79 | 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% | - | - |
| (B) Bulk drugs used in the manufacture of drugs or medicines at (A) above | 5% | - | 5 |
| (Sl.No.80 has been substituted vide CUS NTF NO. 11/2006 DATE 01/03/2006) |