Eximkey - India Export Import Policy 2004 2013 Exim Policy
Customs Notification, Circulars Exemption Notification(2003-2004) Notification No. 21/2002-(Table) Customs, Dt. 01/03/2002.
Table - Part (III)


S. No. Chapter or Heading or sub - heading Description of goods Standard rate Additional duty rate Condition No.
(1) (2) (3) (4) (5) (6)
301. 8506 80 10
[OLD 85.06]		 Button cells 15% - -
302. 8506 80 90
[OLD8506.80]		 Battery Pack for cellular phones 15% - -
* 303. 8517 90
[OLD8517 90 00, 8517.90 ]		 Parts (other than populated PCBs) 5% - -
* 303A. 8518 10 00 Microphones having a frequency range of 300 Hz to 3, 4 KHz with a diameter of not exceeding 10mm and height not exceeding 3mm, for telecommunication use 10% - -
* 304. 8518 29 00
[OLD8518.29 ]		 Loudspeakers, without housing , having a frequency range of 300 Hz to 3, 4 KHz with a diameter not exceeding 50 mm for telecommunication use, cone type 5%[OLD10%] - -
* 305. 8518 29 00
[OLD8518.29 ]		 Loudspeakers, without housing , having a frequency range of 300 Hz to 3, 4 KHz with a diameter not exceeding 50 mm for telecommunication use, other than cone type 5%[OLD10%] - -
* 306. 8518 30 00
[OLD8518.30 ]		 Line telephone handsets 10%[OLD15%] - -
*307. 8518 90 00
[OLD8518.90 ]		 Printed circuit assemblies for -

(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use;

(ii) loud speakers, without housing, having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm. for telecommunication use; or

(iii) line telephone handsets.		 10%[OLD15%] - -
* 308. 8522 90 00
[OLD8522.90]		 Printed circuit assemblies for telephone answering machines 10%[OLD15%] - -
309. 85.24 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil -
[OLDNil]		 -
310. 85.24 Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers 5% Nil 66
311. 8524 31 11
[OLD8524.31 ]		 Compact Disc-Read Only Memory (CD- ROM) Nil - -
312. 8525.10 Transmission apparatus other than apparatus for radio broadcasting or television 15% - -
* 313. 8525.20 Cellular Phones and Radio trunking terminals 5%[OLD10%] -
[OLDNil ]		 -
* 314. 8525 40 00
[OLD8525.40]		 Digital still image video cameras 10%[OLD15%] - -
315. OMITTED
(In S.No.315 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD315. 8526.91 Global Positioning System(GPS) apparatus 25% - -]
316. 8527.90 Portable receivers for calling, alerting or paging 10% -
[OLDNil]		 -
316A. Omitted
(In S.No.316A columns (2)to(6) has been omitted vide CUS NTF NO. 155/2003 DATE 20/10/2003)
[OLD316A. 8528 Integrated Receiver Decoder, also known as Set-top Box 5% Nil -]
(S.No.316A. has been inserted vide CUS NTF NO.86/2003 DATE 28/05/2003)
316B. 8529 Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:-
(i)Tuner
(ii) RF modulator
(iii) Remote control unit		 5% Nil 5
(S.No.316B. has been inserted vide CUS NTF NO.95/2003 DATE 24/06/2003)
316C. OMITTED
(S.No.316C has been omitted vide CUS NTF NO. 03/2004 DATE 07/01/2004)
[OLD 316C. 8528 Integrated Receiver Decoder, also known as Set-top Box 5% Nil -
(S.No.316C has been inserted vide CUS NTF NO. 155/2003 DATE 20/10/2003)]
316D. 8528 Integrated Receiver Decoder, also known as Set-top Box 5% Nil -
(S.No.316D has been inserted vide CUS NTF NO. 03/2004 DATE 07/01/2004)
* 317. 8529.10 Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy 5%[OLD10%] - -
318. 8529 90 90
[OLD8529.90]		 Parts (including populated PCBs) of portable receivers for calling, alerting or paging 5% - -
319. 8529 90 90
[OLD8529.90 ]		 Parts of Cellular Phones and Radio Trunking terminals 5% - -
320. 8529 90 90 or any Chapter
[OLD8529.90 or any Chapter ]		 Parts, components and accessories of mobile handsets including Cellular Phones Nil Nil 5
321. 8529 90 90
[OLD8529.90]		 The following goods, namely:-
(i) Parts (including populated PCBs) of digital still image video cameras		 10%
[OLD15%]		 - -
(ii) Parts (excluding populated PCBs) of transmission apparatus other than apparatus for radio-broadcasting or television and parts(excluding populated PCB’s) of transmission apparatus incorporating reception apparatus 5% - -
322. 8529.90 Populated PCBs of,-
(a) transmission apparatus other than apparatus for radio broadcasting or television
(b) transmission apparatus incorporating reception apparatus		 10%
[OLD15%]		 - -
323. 8531 20 00
[OLD8531.20]		 Indicator panels incorporating Liquid Crystal Devices(LCD) Nil
[OLD10%]		 - -
* 324. 853120 00
[OLD8531.20 ]		 Indicator panels incorporating Light Emitting Diodes (LED) 10%[OLD15%] - -
* 325. 8531 80 00
[OLD8531.80 ]		 Flat panel displays of a kind used in automatic data processing machines and tele- communication apparatus 10%[OLD15%] - -
326. 8531 90 00
[OLD8531.90]		 Parts of indicator panels incorporating Liquid Crystal Devices(LCD) Nil
[OLD10%]		 - -
* 327. 8531 90 00
[OLD8531.90]		 Parts of indicator panels incorporating Light emitting diodes(LED) 10%[OLD15%] - -
328. 8531 90 00
[OLD8531.90]		 Parts of electronic security systems for the manufacture of electronic security systems 15% - 5
(S.Nos.301 to 309,311,313 to 316,318 to 328 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
* 329. 8536.50 Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches) 10%[OLD15%] - -
* 330. 8536.50 Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts 10%[OLD15%] - -
* 331. 8536.50 Electromechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts 10%[OLD15%] - -
* 332. 8536.69 Plugs and sockets for co-axial cables and printed circuits 10%[OLD15%] - -
* 333. 8536.90 Connection and contact elements for wires and cables 10%[OLD15%] - -
334. 8536.90 Wafer probers Nil - -
* 335 8538 90 00
[OLD8538.90]		 Printed circuit assemblies for the following goods of heading 85.36, namely:-

(1) electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches);

(2) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts;

(3) electro-mechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts;

(4) plugs and sockets for co-axial cables and printed circuits;

(5) connection and contact elements for wires and cables;

(6) wafer probers		 10%[OLD15%] - -
(In S.No.335 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
336. OMITTED
(In S.No.336 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD336. 8540.11 All goods other than colour television picture tubes 25% - -]
* 337. 8543.89 Electrical machines with translation or dictionary functions 10%[OLD15%] - -
338. 8543.89 Complete Ozone generators 15% - -
* 339. 8543 90 00
[OLD8543.90]		 Printed circuit assemblies for -
(i) proximity cards and tags;
(ii) electrical machines with translation or dictionary functions.		 10%[OLD15%] - -
(In S.No.339 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
* 340. 8544.41 or 8544.49 Electric conductors, for a voltage not exceeding 80 V, of a kind used for telecommunications 10%[OLD15%] - -
* 341. 8544.51 Electric conductors, for a voltage exceeding 80 V, but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications 10%[OLD15%] - -
342. 85.45 Graphite electrodes (above 24 inches diameter) for use in the manufacture of goods falling under Chapter 72 15% - 5
(In col.3 bold words has been corrected vide Corrigendum to Budget Notifications Date 1/03/2002)
343. 87 Tricycles designed for use by crippled and disabled persons 15% - -
344. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation,-

(1) If imported as completely knocked down (CKD) unit;

(2) if imported in any other form












20%[OLD25%]


60%





-


-





-


-
(S.No.344 has been substituted vide CUS NTF NO. 18/2004 DATE 12/01/2004)
(S.No.344 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD344. 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation,-

(a) if imported as Completely Built-up Units (CBU)

Explanation I.- “Completely Built-up Unit” means completely assembled vehicle, whether or not fitted with tyres or batteries.

Explanation II.- For removal of doubts, it is hereby clarified that if the engine and the gear box assemblies are installed in the body assembly of a vehicle, then such vehicle shall be deemed as a Completely Built-up Unit.		 60% - -
(b) if imported in any other form 30% - - ]
344A 87.03 Golf cars 20%[OLD25%] 16% -
(S.No.344A has been substituted vide CUS NTF NO. 18/2004 DATE 12/01/2004)
(Sl.No.344A has been inserted vide Notification No.144/2002-Cus, dated 31/12/2002)
 
345. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or withoutside cars, and side cars, new, which have not been registered anywhere prior toimportation,-

(1) If imported as completely knocked down (CKD) unit;

(2) if imported in any other form









20%[OLD25%]


60%




-


-




-


-
(S.No.345 has been substituted vide CUS NTF NO. 18/2004 DATE 12/01/2004)
(S.No.345 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD345. 87.11 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-

(a) if imported as Completely Built-up Units (CBU)

Explanation.I- “Completely Built-up Unit” means completely assembled vehicle, whether or not fitted with tyres or batteries.

Explanation II.- For removal of doubts, it is hereby clarified that if the engine and the gear box assemblies are installed in the body assembly of a vehicle, then such vehicle shall be deemed as a Completely Built-up Unit.		 60% - -
(b) if imported in any other form 30% - - ]
346. 88 Aeroplanes, gliders, helicopters or simulators of aeroplanes Nil - -
347. 88 or any Chapter Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyres and tubes for aeroplanes or gliders) Nil -
[OLD- Nil ]		 67
348. 88 or any Chapter Raw materials -

(i) for manufacture or servicing of aircraft falling under heading 88.02;

(ii) for manufacture of parts of aircraft at (i) above		 Nil -
[OLD- Nil ]		 68
349. 88 or any Chapter The following goods, namely: -

(i) Satellites and pay-loads brought into India for launch by Indian launch vehicles from Indian soil into Outer Space;

(ii) Ground equipment brought for testing of (i) above		 Nil Nil 69
350. 89 Barges imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil -
[OLD- Nil ]		 70
351. 89 or any Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India Nil Nil 71
352. 89.01 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil -
[OLD- Nil ]		 72
352A. 8902 00 10 Trawlers and other fishing vessels Nil -
[OLD- Nil ]		  
(S.No.352A has been inserted vide CUS NTF NO. 135/2003 DATE 28/08/2003)
353. 8902, 8904 00 00, 8905 10 00 or 8905 90
[OLD89.02, 89.04, 8905.10 or 8905.90 ]		 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% -
[OLD- Nil ]		 72
354. 89.06 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil -
[OLD- Nil ]		 72
355. 8908 00 00 All goods 5% - -
(S. NO.355 has been substituted vide CUS NTF NO. 83/2004 DATE 20/08/2004)
 
[OLD-
355.		 8908 00 00
[OLD89.08 ]		 All goods - Nil - ]
(In S.Nos.353 & 355 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
356. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub- heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) Nil Nil 73
357. Any Chapter Parts, for repair of dredgers Nil -
[OLD- Nil ]		 -
358. 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil 74
359. OMITTED
(In S.No.359 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD359. 90 or any other Chapter Goods specified in List 36 for live-stock breeding programmes 25% - 75]
360. 90 or any other Chapter Parts (other than primary cells and primary batteries), for the manufacture of hearing aids including deaf aids 5% -
[OLD- Nil ]		 -
[OLD5]
(S.No.360 has been substituted vide CUS NTF NO.95/2003 DATE 24/06/2003)
361. 90 or any other Chapter Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium 15% Nil 76
362. 90 or any Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5% Nil 77
363. 90 or any other Chapter The following goods, namely:-

(A) Medical equipment (excluding FoleyBalloon Catheters) and other goods, specifiedin List 37;		 5% - -
(B) Accessories of the medical equipment at (A) above; 5% - -
(C) Parts required for the manufacture, andspare parts required for the maintenance, ofthe medical equipment at (A) above; 5% Nil 11
(D) Continuous Ambulatory PeritonealDialysis (CAPD) Fluid contained in a solutionbag with or without tubing system; 5% - -
(E) Accessories of (D) above; 5% - -
(F) Parts required for the manufactureof (D) above 5% Nil 11
(S.No.363 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD 363. 90 or any other Chapter The following goods, namely:-

(A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37;		 5% Nil -
(B) Accessories of the medical equipment at (A) above; 5% Nil -
(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11
(D) Continuous Ambulatory Peritoneal Dialysis(CAPD) Fluid contained in a solution bag with or without tubing system 5% Nil -
(E) Accessories of (D) above 5% Nil - ]
364. 90 or any other Chapter Blood Glucose Monitoring System(Glucometer) and test strips 5%
[OLD10%]		 -
[OLDNil]		 -
(In S.No.364 column (4)&(5) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
365. 90 or any other Chapter Life saving medical equipment including accessories or spare parts or both of such equipment 5% Nil 78
366. 90 or any other Chapter Parts required for the manufacture, and spare parts required for the maintenance, of medical equipment falling under headings 90.18 to 90.21 and sub-headings 9022.12, 9022.13, 9022.14 or 9022.21 15% - 11
367. 90 or any other Chapter The following goods, namely:-

(A) Medical equipment and other goods, specified in List 38;		 5% -
[OLDNil ]		 -
(B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11
368. 90 or any other Chapter The following goods, namely:-

(A) Medical equipment and other goods, specified in List 39;		 5% -
[OLDNil ]		 -
(B) Accessories of the medical equipment at (A) above; 5% -
[OLDNil]		 -
(C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11
369. 90 or any other Chapter Goods for Tubal Occlusion specified in List 40 5% -
[OLDNil]		 -
(In S.Nos.367 to 369 column (5) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
370 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 Nil - -
[OLD- 370. 90 or any other Chapter Goods specified in List 41 imported by a handicapped or disabled person for his personal use Nil Nil 79 ]
371. 90 or 9804 90 00
[OLD90 or 9804.90]		 Hearing aid appliances 5%
[OLD15% ]		 - -
372. 90 External silicone breast prosthesis 15% - -
373. 90 or any other Chapter Spare parts of hearing aids 5%
[OLD15%]		 - -
[OLD80 ]
(In S.No.373 column (2) has been substituted vide CUS NTF NO. 67/2003 DATE 30/04/2003)
374. 90.01 Optical fibre, for the manufacture of telecommunication grade optical fibre cables 15% - 5
* 375. OMITTED
[OLD375. 9001 10 00
[OLD9001.10 ]		 Optical fibre cables 20%
[OLD25%]		 - - ]
376. 9006 91 00
[OLD9006.91 ]		 Parts and accessories of Photographic cameras for the manufacture of Photographic cameras 15% - 5
377. 9007, 9009 91 00,9009 92 00,9009 93 00, 9009 99 00, 9010 10 00, 9010 50 00 or 9010 90 00
[OLD90.07, 9009.91, 9009.92, 9009.93, 9009.99,9010.10, 9010.50 or 9010.90 ]		 All goods 15% - -
(S.Nos.371,373,375 to 377 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
(S.No.377 has been substituted vide Corrigendum dt.13/03/2002)
378. 9013.80 Liquid crystal devices Nil - -
379. 9013.90 Parts and accessories of Liquid crystal devices Nil - -
* 380. 9017 10 00 or 9017 20
[OLD9017.10 or 9017.20 ]		 Drafting or drawing machines 10%[OLD15%] - -
* 381 9017 90 00
[OLD9017.90 ]		 Printed circuit assemblies for drafting or drawing machines of heading 90.17 10%[OLD15%] - -
382 90.22 X-Ray Baggage Inspection Systems and parts thereof Nil - 81
* 383. OMITTED
* 384. OMITTED
[OLD383. 90.22 Linear accelerator with beam energy 15 MeV and above 5% Nil -
384. 90.22 or 90.31 Sulphur Content Analyser 25% - - ]
385. 9027.90 Parts and accessories of products of heading 90.27, other than for gas or smoke analysis apparatus and microtomes Nil
[OLD5% ]		 - -
* 386. OMITTED
[OLD386. 90.32 Electronic Automatic Regulator(EAR) in MPFI system run vehicles 25% - - ]
387. OMITTED
(In S.No.387 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

[OLD387.		 91 or any other Chapter Parts, for the manufacture of electronic modules (including semi-knocked down packs and completely knocked down packs) of digital, analogue, digi-ana and similar combination type electronic wrist watches (watches which are designed primarily to show the time of the day, with or without additional features) 25% - 5 ]
388. 91 or 9804 90 00
[OLD91 or 9804.90 ]		 Braille watches and Braille one-day alarm clocks Nil - -
(S.Nos.380,381,385 & 388 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
389. 91 Parts and cases, of Braille watches, for the manufacture of Braille watches Nil - 5
390. 94.05 Lamps and lighting fittings for use in sports or games stadia 15% - 82
391. 95 or any other Chapter (i) Synthetic tracks and artificial surfaces of heading .95.06;

(ii) Equipment required for installation of (i) above		 Nil Nil 83
392. 95 or any Chapter The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :-

(1) Asphalt resurfacer;
(2) Acrylic resurfacer;
(3) Cushion coat;
(4) Acrylic colour concentrate;
(5) Acrylic marking paint; and
(6) Polytan in powder or granule form		 Nil Nil 84
393. 95 Requisites for games and sports Nil Nil 85
394. 9503 10 00 and 9503 90
[OLD9503.10 and 9503.90]		 Parts of electronic toys for the manufacture of electronic toys 5% - 5
395. 95.04 Parts of video games for the manufacture of video games 5% - 5
396. 9608.60, 9608.91 or 9608.99 (A) The following goods, namely:-

(i) Refills for ball point pens, comprising the ball point and ink-reservoir ;
(ii) Pen nibs and nib points;
(iii) Parts (including caps and clips) of pens of any kind and pen-holders described in heading 96.08		 15% - -
(B) The following goods, for use in the manufacture of parts of pens of any kind or pen holders, namely:-
(i) Acrylic/ Polyester fibre rod falling under sub-heading 3916.90;
(ii) Polyester sheet falling under heading 39.20;
(iii) Nylon yarn falling under sub- heading 5402.41;
(iv) Stainless steel strips falling under sub- heading 7220.90;
(v) decorative transfer films falling under heading No. 3920; and
(vi) dyestuffs falling under heading No. 3204		 15% - 5
(In S.No.396 column (3)item (B) has been substituted vide CUS NTF NO. 67/2003 DATE 30/04/2003)
397. 97 Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to India Nil Nil -
398. 9706 00 00
[OLD97.06]		 Books, being antiques of an age exceeding one hundred years Nil - -
(In S.Nos.394 & 398 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
* 399. 9801 Goods required for-
    (i) fertiliser projects; 5% 16% -
    (ii) coal mining projects; 5% 16% -
    (iii) captive power plants of 5 MW or more; 20% 16% -
    (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% 16% -
    (v) barge mounted power plants; 5% -
[OLD- Nil ]		 -
    (vi) power transmission, sub-transmission or distribution projects; 10% 16% -
    (vii) other industrial plants or projects 20% 16% -
[OLD399. 98.01 Goods required for-
(i) fertiliser projects;		 5% 16% -
(ii) coal mining projects; 5% 16% -
(iii) captive power plants of 5 MW or more; 25% 16% -
(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% 16% -
(v) barge mounted power plants 5% Nil -
(vi) power transmission projects of 66 KV and above; 25% 16% -
(vii) other industrial plants or projects 25% 16% -]
400. 9801 Goods required for setting up of any Mega Power Project, that is to say-

(a) an inter-State thermal power plant of a capacity of 1000 MW or more; or
(b) an inter-State hydel power plant of a capacity of 500 MW or more,
as certified by an officer not below the rank of a Joint Secretary to the Government ofIndia in the Ministry of Power		 Nil Nil 86;
(S.No.400 has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD 400. 98.01 Goods required for setting up of any Mega Power Project specified in List 42, if such Mega Power Project is-
(a) an inter-State thermal power plant of a capacity of 1000 MW or more; or
(b) an inter-State hydel power plant of a capacity of 500 MW or more,

as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power		 Nil Nil 86 ]
401. 98.01 Goods required for setting up of any Nuclear Power Project specified in List 43, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy Nil Nil 87
401A. 98.01 Drinking Water Supply Projects for supply of water for human or animal consumption

Explanation.- For the purposes of this exemption, Drinking Water Supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.		 Nil Nil -
(Sr.No.401A has been inserted vide Cus Ntf No.93/2002 Date 6/09/2002)
402. OMITTED
[OLD 402. 98.04 Orthopaedic appliances falling under heading 90.21, imported by post or air, for personal use 25% - - ]
403. 98.04 The following goods, imported by post or air, for personal use, namely: -

(A) The life saving drugs or medicines (including diagnostic test kits) specified in List 4;		 Nil Nil -
(B) Other life saving drugs or medicines Nil Nil 8
404. 98.05 All goods - 16% -
405. Any Chapter Used bona fide personal and household effects belonging to a deceased person Nil Nil 88
406. Any Chapter Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees Nil Nil -
407. Any Chapter Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Nil Nil 89
408. 99 All goods - Nil -
409. Any Chapter Artificial Plasma 5% - -
410. OMITTED
411. OMITTED
412. OMITTED
413. OMITTED
414. OMITTED
(In S.Nos.402 & 410 to 414 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
[OLD410. 51.11, 51.12, 51.13, 52.08, 52.09, 52.10, 52.11, 52.12, 53.09, 53.11, 54.07, 54.08, 55.12, 55.13, 55.14, 55.15, or 55.16 Textile fabrics, whether or not processed - 16% -
411. 58.01, 58.02, 58.03, 58.04, 58.05, 5806.10, 5806.20, 5806.39, 5806.40 or 58.10 Textile fabrics, whether or not processed, other than of jute - 16% -
412. 60 Textile fabrics, whether or not processed - 16% -
413. 61 or 62 All goods other than the following:-

(i) raincoats;
(ii) undergarments (including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles); and

(iii) clothing accessories (including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts).		 - 16% -
414. 63 All goods other than the following:-

(i) jute blankets;

(ii) sacks and bags of jute used for packing of goods;

(iii) Indian National Flag; and
(iv) goods falling under heading 63.09 or 63.10.		 - 16% - ]
[OMITTED- 415. 7320 90 90, 8445, 8448 20 00, 8483 90 00, 8484 90 00 or 8485 90 00
[OLD 7320.90, 84.45, 8448.20, 8483.90, 8484.90, 8485.90 ]		 (1) Goods imported by a jute mill for making jute textiles - Nil 5
(2) spare parts required for the maintenance of goods specified in (1), imported by a jute mill - Nil 5 ]
(In S.No.415 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
416. 0508 00 Conch shell 5% - -
417. 1301 10 20 Seed Lac 5% - -
* 418. 28, 29, 32, 39, 70 or 90 Following goods for manufacture oftelecommunication grade impregnated glass reinforcement roving, namely,-

(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) vinyl polymer		 10%[OLD15%] - 5
419. 2902 43 00 p-Xylene 5% - -
420. 30 or any other Chapter Drugs and materials Nil Nil 90
421. 70 Toughened glass with low iron content andtransmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 5
422. 71 Semi-processed, half-cut or broken diamonds Nil - -
423. 68, 72 or 85 The following goods, namely:-

(1) Graphite Felt or graphite pack for growingsilicon ingots;(2) Thin steel wire used in wire saw forslicing of silicon wafers		 5% -
[OLD- Nil ]		 5
424. 84 or any other Chapter Goods specified in List 44 required for use in high voltage power transmission project 5% - 91
425. 84 or any other Chapter
[OLD- 84, 85 or 90 ]		 The following goods for use in man-made orsynthetic fibre or yarn industry, namely:-

(1) Machinery or equipment specified in List45;		 5% - -
(2) Parts for manufacture of the goods at (1)above 5% - 5
426. 84 or any other Chapter
[OLD- 84, 85 or 90 ]		 The following goods for use in textiles industry; namely:-

(1) Machinery or equipment specified in List46;		 5% - -
(2) Parts for manufacture of the goods at (1)above 5% - 5
426A. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Nil Nil 92
(S.No.426A has been inserted vide CUS NTF NO.58/2003 DATE 01/04/2003)
426B. 84 or any other Chapter The following machinery or equipment for use in the textile industry, namely: -  
(1) Two-for-one/three-for-one twisters; 10% - -
(2) Vacuum autoclave and rewinding machine for bobbin to hank 10% - -
(3) Parts for manufacture of the machinery or equipment specified at (1) or (2) above 10% - 5
(4) Spare parts required for maintenance of machinery or equipment specified at (1) or (2) above, falling under Chapters 84 or 85. 10% - 5
[OLD - 426B. 84 or 85 The following machinery or equipment for use in textile industry, namely:-

(1) Two-for-one/three-for-one twisters;

(2) Vacuum autoclave and rewinding machine for bobbin to hank;

(3) Parts for manufacture or spare parts required for the maintenance of the machinery or equipment specified at (1) or (2) above.






10%

10%


10%






-


-


-






-

-


5 ]
(S.No.426B vide CUS NTF NO. 67/2003 DATE 30/04/2003)
427. 85.17 Routers, modems and fixed wireless terminals(FWT) 10% - -
428 86 Parts and spares for diesel locomotives; 15% -  
429. 86 Loco simulators 5% - -
430. 86 or any other Chapter Parts and electrics for DC to AC conversion for EMU locomotives 15% -  
* 431. OMITTED
[OLD431. 8704 Refrigerated trucks 20% - -]
432 90 or any other Chapter. (A) The following goods for physically disabled persons, namely:

(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs		 Nil - -
(B) Parts of goods at (A) above Nil - -
[OLD -* 432. 90 or any other Chapter (A) The following goods for physically disabled persons, namely:-
(i) Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs		 5% - -
    (B) Parts of goods at (A) above 5% - - ]
[OLD432. 90 or any other Chapter The following goods for physically disabledpersons, namely,-

(i) Crutches;
(ii) Wheel chair and parts thereof;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs		 5% - -]
433. 9801 Goods required for-

(1) Project for LNG Regassification Plant

5%

16%

-
(2) Aerial Passenger Ropeway Project 5% Nil -
(S.Nos.416 to 433 has been inserted vide CUS NTF NO. 26/2003 DATE 01/03/2003)
434. 1511 90
[OLD 1511 90 10 or 1511 90 20]		 All goods 90%
[OLD 75%]
[OLD- 70% ]		 - -
(Sl.No.434 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
(In Sl.No.434 col.(2) has been substituted vide CUS NTF NO. 120/2003 DATE 01/08/2003)
435. 5102 All goods 5% - -
436. 5301 All goods 5% - -
437. 6310 All goods 5% - -
(S.Nos.434 to 437 has been inserted vide CUS NTF NO. 67/2003 DATE 30/04/2003)
* 438. 75, 85, 90 Nickel and articles of nickel 5% - -
* 439. 85 or any other Chapter Goods specified in List 47 5% - 47 or 48 or 49, and 93
* 440. 9028 30 Electricity meter 15% - -
* 441. 9801 All goods 10% 16% 94
442. 72, 73, 84, 85 or 90 The following goods required for the manufacture of items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), namely :-
(i) Iron and steel and articles thereof, falling under Chapter 72 or 73;
(ii) CNC systems falling under tariff item 8537 10 10;
(iii) Servo drives/ motors falling under heading 8501 or 8504;
(iv) Precision spindles falling under sub-heading 8466 93;
(v) Ball screws falling under tariff item 8583 00 00;
(vi) LM guideways falling under tariff item 8482 80 00;
(vii) Precision bearings falling under heading 8482;
(viii) Precision gauging and balancing systems falling under sub-heading 9031 80 or 9016 00.		 10% - 5 and 95
(S.No.442 has been inserted vide CUS NTF NO. 20/2004 DATE 16/01/2004)
443. 3207 40 00 Glass frit 10% - -
444. OMITTED
[OLD 444. 7011 20 00 All goods 10% - -]
(Sr.No.444 has been omitted vide CUS NTF NO. 32/2004 DATE 30/01/2004)

(Sr.Nos. 443 & 444 has been inserted vide CUS NTF NO. 28/2004 DATE 23/01/2004)
445 1 Animals and birds imported by zoo Nil - -
446 1108 12 00, 1108 14 00, 1108 19 10 or 1109 19 90 All goods 30% - -
447 1903 00 00 All goods 30% - -
448 25, 28, 38 or 39 The foolwing goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 ot 69 namely:-

(1) Natural graphite powder;
(2) Aluminous cement;
(3) Silicon metal (with 99% purity);
(4) Micro /fumed silica;
(5) Calcined alumina, Brown fused alumina and sintered /tabular alumina;
(6) Fused zirconia;
(7) Sodium hexametaphosphate;
(8) Silicon carbide and boron carbide;
(9) Reactive slumina;
(10) Phenolic resin; and
(11) Fused silica.		 15% - 5
449 Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil - -
450 Any Chapter The Blood Group sera, namely: -
Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti JKa., and anti I		 Nil - -
451 Any Chapter Artificial Kidney Nil - -
452 Any Chapter All types of contraceptives Nil - -
453 Any Chapter Commercial catalogues in book form Nil - -
454 Any Chapter Postage stamps, unused Nil - -
455 4114 20 10 Patent leather Nil - -
456 6902 or 6903 All goods 15% - -
457 7401, 7402, 7403, 7404, 7405, 7406, 7407, 7408, 7409, 7410 All goods 15% - -
458 7801, 7802, 7803, 7804 All goods 15% - -
459 7901, 7902, 7903, 7904, 7905 All goods 15% - -
460 8101, 8104, 8105, 8107, 8108 All goods (other than those falling under tariff items 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90 and 8108 90 90) 15% - -
461 8102, 8103, 8106, 8109, 8110, 8111, 8112 All goods, other than articles thereof 15% - -
462 9508 Roundabouts, swings, shooting galleries and other fairground amusements 10% - -
463 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry Nil - 96
(Sl.No. 463. has been inserted vide Cus Ntf No.89/2004 Date 10/09/2004)
464 2710 Naphtha for the manufacture of polymers specified at S.Nos.477 to 480 below. 5% - 5
465 2901 21 00 Ethylene 10% - -
466 2901 22 00 Propylene 10%   -
467 2901 23 00 Butylene 10% - -
468 2901 24 00 Butadiene 10% - -
469 2902 20 00 Benzene 10% - -
470 2902 30 00 Toluene 10% - -
471 2902 41 00 o-Xylene 10% - -
472 2902 50 00 Styrene 10% - -
473 2902 60 00 Ethylbenzene 10% - -
474 2903 15 00 Ethylene dichloride (EDC) 10% - -
475 2903 21 00 Vinyl chloride monomer (VCM) 10%   -
476 2926 10 00 Acrylonitrile 10% - -
477 3901 The following polymers of ethylene, namely:-

(i) Low density polyethylene (LDPE),

(ii) Linear low density polyethylene (LLDPE),

(iii) High density polyethylene (HDPE),

(iv) Linear medium density polyethylene (LMDPE),

(v) Linear high density polyethylene (LHDPE)		 15% - -
478 3902 All goods other than poly iso butylene 15% - -
479 3903 All goods 15% - -
480 3904 Polymers of vinyl chloride 15% - -
(Sl.Nos. 464 to 480 has been inserted vide Cus Ntf No.103/2004 Date 30/09/2004)


(Please refer CUS NTF NO. 66/2004 DATE 09/07/2004 for amendments in the following Sl.No. -
7, 8, 12,30,51,58,61,65,66,75,77, 78, 80,83,85,90,91,96,114,116,122,124,129,132, 138, 152,168, 175, 180,180A,189, 190A,190B,207,212B,224,225,248,248A,250,251, 252,252A, 257, 267A,292,293,347,348,350,352,352A,353,354, 357, 360,370,399,415,423,425, 426, 426B,432,434 & 445 to 462 has been inserted.)

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(Please refer CUS CIR NO. 59/2004 DATE 21/10/2004)

(Please refer CUS CIR NO. 111/2003 DATE 23/12/2003)

(Please refer CUS CIR NO. 69/2003 DATE 31/07/2003)

(Please refer CUS CIR NO. 59/2003 DATE 16/07/2003)

(Please refer CUS CIR NO. 57/2003 DATE 27/06/2003)

(Please refer Cus Cir No.70/2002 Date 25/10/2002)



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