S.No.

Chapter or Heading No. or sub - Heading No.

Description of goods

Standard rate

Additional duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

2.

1

Grand parent poultry stock and Donkey stallions

25%

-

-

3.

0402.10 or 0402.21

Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year

15%

-

1

4.

0405.10 or 0406.90

All goods

35%

-

-

5.

5

Pancreas

Nil

-

-

6.

5 or any other Chapter

The following goods, namely:-
(1) Frozen semen;
(2) Frozen semen equipment, namely:-
(a) liquid nitrogen containers, 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

Nil

Nil

-

7.

6, 7, 8 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%

Nil

2

(Please see Cus Cir No.3/2002 date 8/01/2002)

8.

06.01 or 06.02

All goods

5%

-

-

9.

0703.10

Onions

Nil

-

-

10.

07.13

Pulses

5%

-

-

11.

8

Cashew nuts in shell

Nil

Nil

-

12.

8, 12, 13 or 15 to 21

All goods (excluding alcoholic preparations falling under sub-heading No.2106.90)

25%

-

3

13.

0802.12

All goods

Rs. 65/-per kg.

-

-

14.

0802.90

All goods other than Areca nuts

35%

-

-

15.

0805.10, 0805.50 or 0806.10

All goods

35%

-

-

(In sl.no.15 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

16.

0810.60 or 0810.90

All goods

15%

-

-

(In sl.no.16 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

17.

10.01

All goods other than Meslin

50%

-

-

18.

10.01

Meslin

Nil

-

-

19.

1005.90

Goods upto an aggregate of four lakh metric tonnes of total imports ofsuch goods in a financial year

15%

-

1

(In sl.no.19 bold words has been substituted vide Cus Ntf No.11/2002 Dt.28/01/2002

20.

1005.90

All goods other than those specified against S. No. 19 above

50%

-

-

21.

1005.10,10.07 or 1008.20

All goods

50%

-

-

22.

1107.10

All goods

35%

-

-

23.

12.09

All goods (other than those falling under sub-heading Nos. 1209.91 and 1209.99)

15%

-

-

24.

1209.91 or 1209.99

All goods

5%

-

-

(Please see Cus Cir No.3/2002 date 8/01/2002)

25.

1211.30, 1211.40, or 1211.90

All goods

15%

-

-

(In sl.no.25 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

26.

1301.90

Oleopine resin

15%

-

-

27.

1302.19 or 1302.20

All goods

15%

-

-

28.

15

Edible oils falling under heading No. 15.08,15.11, 15.12, 15.13, 15.14 or 15.15

85%

-

-

29.

15

All goods (other than edible oils) falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15

35%

-

-

30.

15

Refined vegetable oils of edible grade, in loose or bulk form

85%

-

-

31.

15

Vegetable oils of edible grade, in loose or bulk form other than those specified against S. No.30 above, 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

32

OMITTED
(Sl No.32 has been omitted vide Ntf. No.44/2001Cus dt.26/04/2001)

(OLD)32.

15

Crude palm oil and its fractions, of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati"

55%

-

5

33.

15.05

All goods

15%

-

-

34.

1511.10

Crude palm oil and its fractions, of edible grade, in loose or bulk form

65%

-

-

In sl.no.34 col (4) has been substituted vide Cus Ntf No.111/2001 Dt. 30/10/2001

OLD34.

1511.10

Crude palm oil and its fractions, of edible grade, in loose or bulk form

75%

-

-

34A

1512.11

Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tones of total imports of such goods in a financial year

50%

-

1

34B.

1512.11

All goods other than those specified against S.No.34A above

75%

-

-

34C.

1514.91, or 1514.99

Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tones of total imports of such goods in a financial year

45%

-

1

34D.

1514.91, or 1514.99

All goods other than those specified against S.No.34C above

85%

-

-

(In sl.nos.34C & 34D bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

Sl.no.34A,B,C,D has been inserted vide Cus Ntf No.119/2001 Dt.16/11/2001

35.

17.01

All goods

60%

-

-

36.

1702.11 or 1702.19

All goods

25%

-

-

37.

17.03

All goods

15%

-

-

38.

1704.10

All goods

35%

-

-

39.

1806.90

Food preparations, meant for infant use and put up for retail sale, of -
(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally defatted basis; or
(ii) goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis

15%

-

-

40.

1901.10

Preparations for infant use, put up for retail sale

35%

-

-

41.

1905.31, or 1905.32

All goods

35%

-

-

(In sl.no.41 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

42.

2106.90

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 degrees centigrade)

35%

-

-

43.

22

Wine, for use as sacramental wine

35%

Nil

6

44.

Omitted

(OLD)44.

2203.00

All goods

-

Nil

-

45.

Omitted

(OLD)45.

22.04, 22.05 or 22.06

All goods

-

Rs. 9 per litre

-

(Sl No.44 & 45 has been omitted vide Ntf No.36/2001 dt.31-03-2001)

46.

2207.10

All goods

-

Nil

-

(OLD)46.

2207.10 or 22.08

All goods (other than Angostura bitters)

-

Nil

-

S.No.46 has been substituted vide Ntf No.36/2001 dt.31-03-2001)

47.

2207.20

All goods

15%

-

-

48.

22.08

Angostura bitters

5%

Nil

-

49.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 1

15%

-

-

50.

2301.20

All goods

5%

-

-

51.

2302.20, 23.04, 23.05 or 23.06

All goods

15%

-

-

52.

23.04

Dietary Soya Fibre

15%

-

-

53.

2309.90

Prawn feed

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 premixes 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 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

54.

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-

55.

25.03

Crude or unrefined sulphur

5%

-

-

56.

25.19

The following goods, when imported for use in the manufacture of refractory products falling under Chapter 69, namely:-

1. Dead burnt magnesite (DBM) having-
   1. magnesium oxide content not less than 92% by weight,
   2. silica content less than 4% by weight, and
   3. bulk density not less than 3.20gm/cc
2. Fused magnesia
3. Sea water magnesia

15%

-

7

57.

2523.10

Cement clinkers

25%

-

-

58.

2523.29

Ordinary Portland Cement

25%

-

-

59.

2620.19

All goods (excluding zinc dross)

15%

-

-

60.

2620.30

All goods (excluding copper mill scale)

15%

-

-

60A.

26

Gold concentrate imported by a gold refinery for refining into gold.

-

Nil

(Sl.No.60A has been inserted vide Cus Ntf No.109/2001 Dt 23/10/2001)

61.

27

N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene

20%

-

7

62.

27.01

Coking coal of ash content below 12%

5%

-

-

63.

27.01

Coking coal of ash content of 12% or more

15%

-

-

64.

2701.12

All goods other than coking coal

25%

-

-

64A.

27.04

Metallurgical coke when imported by a manufacturer of pig iron or steel using a blast furnace

5%

-

7

(Sl No.64A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)

65.

2707.99

Carbon black feedstock

25%

-

-

66.

27.09

All goods

10%

-

-

67.

27.10

Kerosene imported by the Indian Oil Corporation 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.

5%

-

-

68.

27.10

All goods, other than

1. Kerosene
2. Naptha

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.

20%

-

-

69A.

27.10

Naphtha when imported by the power plants specified in List 36

10%

Nil

6A";

(Sl No.69A has been inserted vide Ntf No.12/2002 dt.30-01-2002)

69.

27.10

Naphtha

10%

-

-

(OLD)69.

27.10

Naphtha

5%

-

-

(Sl No.69 has been substituted vide Ntf No.36/2001 dt.31-03-2001)

70.

27.10 or 2714.90

All goods, for the manufacture of fertilisers

Nil

Nil

7

71.

2711.11

Liquefied natural gas

5%

Nil

-

72.

27.12, 27.13 or 27.15

All goods

20%

-

-

73.

2714.90

All goods, for the purpose of power generation

-

Nil

-

74.

28

The following goods, namely:-

1. Radium and its salts;
2. Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;
3. Molybdenum 99 and technetium 99 m isotopes;
4. Enriched uranium or uranium oxide

15%

-

-

75.

28

Phosphoric acid, for the manufacture of fertilisers

5%

Nil

-

76.

28

Anhydrous ammonia, for the manufacture of fertilisers

-

Nil

-

77.

28

Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia

15%

Nil

-

78.

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

-

79.

28, 29 or 30

Formulations or bulk drugs, namely, Nilutamide, Sodium fusidate, Doxorubicin HCl, Cyclosporine, Azathioprine, Enoxaparin, Low molecular weight heparin or Erythropoietin.
Explanation.- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955)

15%

-

-

80.

28, 29 or 30

Formulations or bulk drugs, namely, Ceftazidime, Cefotaxime, Cisplatin, Melaginina, Measles vaccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha (PGF2), Salazosulpha pyridine, Sulphadoxine or Sulphamethoxy pyrazine.
Explanation.- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955)

25%

-

-

81.

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 2

Nil

Nil

-

(B)Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above

Nil

-

7

(C) Other life saving drugs or medicines

Nil

Nil

8

82.

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;

Nil

-

7

(B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

83.

2801.20

Iodine for manufacture of Potassium Iodate

-

Nil

7

84.

2836.20

Disodium Carbonate (Soda ash)

20%

-

-

85.

29

Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum

20%

-

-

86.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin

Nil

-

-

87.

29

7-ACA, Pseudoionone, Methyl tertiary butyl ether

25%

-

-

88.

29

Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories

5%

Nil

-

89.

29

Maltol, for use in the manufacture of Deferiprone

Nil

-

7

90.

29 or 38

Gibberellic acid

5%

Nil

-

91.

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

Nil

-

7

92.

Any Chapter

Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

9

93.

29.22 or 29.30

Feed grade of-
(i) L Lysine,
(ii) L Lysine mono Hydrochloride,
(iii) DL Methionine, and
(iv) Methionine Hydroxy Analog

15%

-

-

94.

30

Homoeopathic medicines

25%

-

-

95.

38.22

Reference Standard, imported by the Central Drug Laboratory, Calcutta

Nil

Nil

10

(In sl.no.95 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

96.

30

Medicaments containing spirit

-

Nil

-

97.

31

Ky anite salts, in a form indicative of their use for manurial purpose

5%

-

-

98.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

5%

-

-

99.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

100.

31

Composite fertilisers

5%

-

-

101.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

102.

3102.10

Urea, for use as manure

5%

-

-

103.

3104.30

Potassium sulphate, containing not more than 52% by weight of K2O

5%

-

-

104.

3105.30

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

105.

32, 39 or 71

The following goods, namely :-
(i) Silver powder suspension of Chapter 32 or 71;
(ii) Silicone resin and silicone rubber of Chapter 39

5%

Nil

11

106.

32, 34, 38, 83 or any other Chapter

(a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door any other 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

Nil

Nil

12

107.

3201.20

Wattle extract

-

Nil

-

108.

3301.90

Extracted oleoresins

25%

-

-

109.

3302.10

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)

35%

-

-

110.

35

Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders

5%

-

7

111.

35

Isolated soya protein

15%

Nil

-

112.

3506.99, 3901.10, 3902.10, 7220.90, 7304.90, 7306.40 or 7306.90

The following goods for the manufacture of syringes and needles falling under heading No. 90.18, namely:-
(1) Adhesive epoxy grade falling under sub- heading No. 3506.99;
(2) Low density polyethylene falling under sub-heading No. 3901.10;
(3) Polypropylene falling under sub-heading No. 3902.10;
(4) Stainless steel strip falling under sub- heading No. 7220.90;
(5) Stainless steel capillary tube falling under sub-heading Nos. 7304.90, 7306.40 or 7306.90

15%

-

7

113.

37

Film strips and film slides for educational purposes

15%

Nil

-

114.

37

Film of a predominantly educational character

15%

Nil

13

115.

37

Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

15%

Nil

-

116.

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

15%

Nil

-

117.

37

Exposed cinematographic films

15%

Nil

14

118.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet

5%

Nil

-

119.

37 or 85

Films and video cassettes

15%

Nil

15

120.

3701.20 or 3702.20

Instant print film

5%

-

-

121.

3702.32, 3702.39, 3702.42, 3702.43 or 3702.44

All goods

25%

-

-

121A.

37.04 or 85.24

(1) Cinematographic films, exposed but not developed;

Nil

Nil

-

Recorded magnetic films used for producing TV serials.

Nil

Nil

-

(Sl No.121A has been inserted vide Ntf.No.87/2001 dt.3/09/2001)

122.

38

Lumulus Amebocyte Lysate (LAL) Test Kit

15%

-

-

123.

38

Dipping Oil, Paclobutrazol (Cultar)

15%

-

-

124.

38

Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus

5%

-

-

125.

38 or 81

Graphite synthetic or cobalt alloy/metal powder, for the manufacture of diamond tools falling under Chapter 82

25%

-

7

125A

38.17

Mixed alkyl benzenes

25%

-

-

(Sl.no.125A has been inserted vide Cus Ntf No.135/2001 Dt.31/12/2001

126.

3823.70

All goods

35%

-

-

127.

39

Dextran, imported for use in the manufacture of Plasma Volume Expanders

5%

-

7

128.

39

Saddle tree

5%

-

-

129.

39 or 74

(i) Alatheon of Chapter 39
(ii) Copper wire of Chapter 74

Nil

Nil

16

130.

39, 48 or any other Chapter

Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters

Nil

Nil

-

131.

39, 44, 45, 54, 56 or 95

The following goods for use in the manufacture of sports goods, namely:-
(1) Nylon gut falling under Chapter 39, 54 or 56;
(2) Willow clefts, ashwood or beechwood falling under Chapter 44;
(3) Cork bottoms falling under Chapter 45 or 95

15%

-

-

132.

39.07

Polyester chips for manufacture of yarn of polyesters or Polyester Staple Fibre (PSF)

25%

-

7

133.

39.08

Nylon chips, for manufacture of Nylon Filament Yarn

25%

-

7

134.

39.20

Subbed polyester base, for the manufacture of medical or industrial X-ray films and graphic art films

Nil

-

-

135.

4012.13

Retreaded tyres, of a kind used on aircrafts

3%

-

-

(In sl.no.135 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

136.

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-

137.

43.01 or 43.02

All goods (other than those falling under sub-heading Nos. 4301.30 and 4302.13)

Nil

-

-

138.

47

Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)

Nil

-

17

139.

47.07

All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard

5%

Nil

18

(Sl No.139 col 3 has been substituted vide Cus Ntf No.109/2001 dt.23/10/2001)

OLD139.

47.07

All goods imported for use in, or supply to, a paper manufacturing unit for manufacture of paper

5%

Nil

18

140.

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

-

141.

48.01

Newsprint

5%

Nil

-

142.

48.02

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

-

143.

48.10

Light weight coated paper weighing upto 70 g/m2 , imported by actual users for printing of magazines

5%

Nil

-

144.

49

Commonwealth and International Reply Coupons and UNESCO Coupons

Nil

Nil

-

145.

49

Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by the United Nations International Children's Emergency Fund (UNICEF)

Nil

-

-

146.

49

Printed books (including covers for printed books) and printed manuals (including those in loose-leaf form with binder)

Nil

-

-

147.

49

Cheque forms (including blank travellers cheques)

15%

-

-

148.

49.06

All goods

Nil

-

-

149.

49.07

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

Nil

-

150.

49.11

Plans, drawings and designs

Nil

-

-

151.

51.01

Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation

5%

-

-

152.

51.01

The following goods, namely:-
(A) Raw wool of average fibre diametre 32 microns and above;

5%

-

-

(B) Shorn wool falling under sub-heading No. 5101.21;

15%

-

-

(C) Carbonised wool falling under sub-heading No. 5101.30

15%

-

-

153.

53.01

Flax fibre

15%

-

-

154.

5303.10

Raw jute

5%

-

-

155.

5303.90

Jute waste (including yarn waste and garnetted stock)

25%

-

-

156.

52,54,55,56,58 or 59

Lining and inter-lining materials

Nil

Nil

19

(This sl No. has been substituted vide Ntf.No.43/2001 dt.25/4/2001)

(Please see Cus Cir No. 82/2001 Date 20/12/2001)

(OLD)156.

54, 55 or 58

Lining and inter-lining materials

Nil

Nil

19

156A.

Any Chapter

1. Fastners;
2. Inlay cards;
3. Shoulder pads;
4. Buckles;
5. Eyelets;
6. Hooks and eyes;
7. Rivets;
8. Collar stays, collar patties, butterfly and other garment stays including plastic stays;
9. Fusible embroidery motifs or prints;
10. Laces
11. Badges including embroidered badges;
12. Embroidery threads;
13. Sewing thread;
14. Stones (other than precious and semi-precious) ;
15. Sequin;
16. Tape, Elastic Tape and hook tape of width not exceeding 75 mm;
17. Velero tape;
18. Cord and cord stapper ;
19. Toggles;
20. Polywadding materials.

Nil

Nil

19

(This sl.No.has been inserted vide Ntf.No.43/2001 dt.25/04/2001))

(Please see Cus Cir No. 82/2001 Date 20/12/2001)

157.

6001.10 or 6001.92

Pile fabrics for the manufacture of toys

15%

-

7

158.

63.02

Cotton terry towels

25%

-

-

159.

64 or any other Chapter

The following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 3 (A)

25%

-

-

(2) Other parts, consumables and items specified in List 3 (B)

25%

-

20

160.

70.02

Capillary tubes and rods of glass, for the manufacture of thermometers

25%

-

7

161.

70.15

Rough opthalmic blanks, for manufacture of optical lenses

25%

-

-

162.

71

Industrial diamonds, whether natural or synthetic, in dust or in powder form

25%

-

-

163.

71

The following goods, namely:-
(i)Raw pearls, other than cultured pearls;
(ii) Rubies, emeralds and sapphires, unset and imported uncut;
(iii) Rough diamonds;

5%

Nil

-

164.

71

Current coins of the Government of India

Nil

Nil

-

165.

71

Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)

5%

-

-

166.

71

Rough semi-precious stones

5%

-

-

167.

71

Cut and polished coloured gemstones

15%

-

-

168.

71

Ash and residues containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal

15%

-

-

169.

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

Nil

21

170.

71.02

Non-industrial diamonds (other than rough diamonds)

15%

-

-

171.

71.04

Rough synthetic stones

15%

-

-

172.

7110.11 or 7110.19

Platinum

15%

-

-

173.

72

Hot rolled stainless steel coils, other than seconds and defectives

25%

-

-

174.

72

Tin mill black plate (TMBP) coils, for the manufacture of tin plates only

25%

-

-

175.

72 or 73

All goods required for the manufacture of goods falling under Chapter 84 or 85

25%

-

7 and 22

176.

72 or any other Chapter

The horological raw materials specified in List 4

15%

-

23

177.

Any Chapter

Coin blanks imported by a Mint of the Government of India

Nil

Nil

24

178.

72.01

Pig iron

15%

-

-

179.

7202.60

Ferro-nickel

5%

-

-

180.

72.03

Hot briquetted iron (HBI) and sponge iron, imported by or on behalf of an electric arc furnace unit or induction furnace unit

25%

-

-

181.

72.04

Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting

5%

-

18

182.

72.04

Re-rollable scrap

25%

-

25

183.

7204.21

Scrap of stainless steel, for the purpose of melting

5%

-

-

184.

72.06

Ingots

25%

-

-

185.

72.07

Billets, blooms and slabs containing by weight less than 0.6 per cent. of carbon

25%

-

-

186.

72.08 or 72.11

Iron or non-alloy steel hot rolled coils (flat rolled products in coils, not further worked than hot rolled, of not less than 1.5 mm. thickness, of a width exceeding 500 mm. and of a weight not less than 500 kgs. per piece), containing carbon content less than 0.6 per cent. by weight, other than seconds and defectives

25%

-

-

187.

72.18

Stainless steel slabs

25%

-

-

188.

73, 84 or 85

Agricultural silos

25%

-

-

189.

75.01

Nickel oxide sinter for use in the manufacture of steel

5%

-

7

190.

75.02

Unwrought nickel for use in the manufacture of steel

5%

-

7

191.

75.08

All goods

15%

-

-

192.

76.02

Aluminium waste and scrap

15%

-

-

193.

7615.19

All goods (other than pressure cookers of aluminium alloys or non-stick utensils of aluminium)

25%

-

-

194.

7615.20

All goods (other than Sanitary ware of aluminium or aluminium alloys)

25%

-

-

195.

80.07

All goods

25%

-

-

196.

Any Chapter

Goods specified in List 5

5%

-

26

197.

8207.90

Interchangeable tools for metal working hand tools

25%

-

-

198.

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 electronic parts

25%

-

27

199.

84

Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases

5%

Nil

-

200.

84

Spinnerettes made inter-alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India

25%

-

28

201.

84

Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

25%

-

29

202.

84 or 85

The following goods for the manufacture of ground power units and air jet starters, namely :-
(1) Diesel engines of 2400 rpm;
(2) Alternators of 400 Hz, 115/200 V and 2400 rpm;
(3) Oil free dry screw compressor

15%

-

-

203.

84 or 90

Goods specified in List 6, designed for use in the leather industry

5%

Nil

-

204.

84 or any other Chapter

The following goods, namely :-
(1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salboni in West Bengal and at Mysore in Karnataka;
(2) Plant, machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh

Nil

Nil

-

205.

84 or any other Chpater

Goods specified in List 7, required for setting up of a Training and Development Project by the Jewellery Product Development Centre, Mumbai or the Indian Gemological Institute, Delhi, or the Indian Diamond Institute, Surat

15%

-

30

206.

84 or 85

Spares, supplied with outboard motors for maintenance of such outboard motors

5%

-

31

207.

84 or 85

Parts of outboard motors specified in List 8

5%

-

32

208.

84 or any other Chapter

The following goods, namely:-
(a) Vacuum tube solar collectors, concentrating Chapter solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment;
(b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors

15%

Nil

-

209.

Any Chapter

The following goods, namely:-
(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW
(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-
(a) Special bearings, (b) Gear box,
(c) Yaw components, (d) Sensors,
(e) Brake hydraulics, (f) Flexible coupling,
(g) Brake calipers, (h) Wind turbine controllers,
(i) Parts of the goods specified at (a) to (h) above.
(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators
(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators
(5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators

5%

-

33

210.

Any Chapter

Goods required for,-
(a) the substitution of ozone depleting substances (ODS);
(b) the setting up of new capacity with non - ODS technology.
Explanation.- "Goods" , for the purpose of this exemption means goods which are designed exclusively for non-ODS technology

Nil

Nil

34

211.

Any Chapter

(A) Machinery, instruments, apparatus and Chapter appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of a fertilizer plant; and
(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

5%

16%

35

212.

84 or any other Chapter

Goods specified in List 9 required for use in a Green House

25%

-

36

213.

84 or any other Chapter

Goods specified in List 10 required for setting up crude petroleum refinery

5%

16%

-

214.

84 or any other Chapter

The following goods, namely:-
(1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles;
(2) Parts of the kits specified at (1) above

5%

-

37

215.

84 or any other Chapter

The following goods, namely:-
(1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Propane driven vehicles;
(2) Parts of the kits specified at (1) above

5%

-

37

216.

84 or any other Chapter

The following goods, namely:-
(1) Kits required for the conversion of motor- Chapter spirit or diesel driven vehicles into Liquefied Petroleum Gas driven vehicles;
(2) Parts of the kits specified at (1) above

5%

-

37

217.

84 or any other Chapter

Goods specified in List 11 required for construction of roads

Nil

Nil

38

218.

84 or any other Chapter

Navigational, communication, air-traffic control and landing equipment and spares for maintenance of such equipment when imported by Airports Authority of India

25%

-

39

219.

84 or any other Chapter

Goods specified in List 12 required for the other initial setting up of a hotel or for substantial Chapter expansion of a hotel

25%

-

40

220.

8409.91 or 8409.99

All goods other than parts of goods falling under sub-heading No. 8407.31, 8407.32, 8407.33, 8407.34 or 8408.20

25%

-

-

221.

84.14

All goods, other than the following, namely:-
(1) Compressors of a kind for use in airconditioning and refrigeration equipment;
(2) Fans;
(3) Parts of compressors specified at (1) above

25%

-

-

222.

8418.99

All goods, other than parts of goods falling under sub-heading No. 8418.10, 8418.21, 8418.22 or 8418.29

25%

-

-

223.

84.21

Catalytic convertors

5%

-

-

224.

Any Chapter

Parts of catalytic convertors, for manufacture of catalytic convertors

5%

-

7

225.

Any Chapter

The following goods for manufacture of catalytic convertors and their parts, namely:-
(a) Palladium
(b) Platinum
(c) Rhodium
(d) Raw Substrate (ceramic)
(e) Washcoated Substrate (ceramic)
(f) Raw Substrate (metal)
(g) Washcoated Substrate (metal)
(h) Noble Metal Solution
(i) Noble Metal Compounds

5%

-

7

226.

8422.90

All goods, other than parts of dish washing machines

25%

-

-

227.

84.48

All goods, other than parts of goods falling under sub-heading No. 8447.20

25%

-

-

228.

8451.90

All goods, other than parts of dry-cleaning machines

25%

-

-

229.

8472.90

Automatic teller machines

15%

-

-

230.

8473.10

Printed circuit assemblies of word processing machines

15%

-

-

231.

8473.21

Parts of electronic calculators for the manufacture of electronic calculators

5%

-

7

232.

8473.30

Microprocessors for automatic data processing machines of heading No. 84.71, other than mother boards

Nil

-

-

233.

8473.30

Parts (including ink cartridges with print head assembly and ink spray nozzle) of the machines of heading No. 84.71, other than Populated Printed Circuit Boards (PPCBs) including motherboards (with or without CPU)
Explanation.- The exemption shall not be available in the case of an assembly which includes any one or more of the following items, namely:-
(i) Populated Printed Circuit Boards (PPCBs)
(ii) Motherboards (with or without CPU)
(iii) Power Supply Unit.

5%

-

-

234.

8473.40

Printed circuit assemblies (including Cash Dispensing Mechanism and Deposit Modules) for Automatic Teller Machines (ATMs)

15%

-

-

235.

8479.50 or 8479.89

Machinery for production of commodities

25%

-

-

236.

Any Chapter

All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant)

5%

16%

41

237.

Any Chapter

All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant)

5%

16%

42

238.

85

Apparatus for carrier current line system or digital line systems, namely, HDSL system required for basic telephone service

5%

16%

43

239.

84, 85 or 90

Goods specified in List 13 required for cellular mobile telephone service

5%

16%

44

240.

84, 85 or 90

Goods specified in List 14 required for radio paging service

5%

16%

45

241.

84 or 85

Goods specified in List 15 required for closed user's group 64 KBPS domestic data network via INSAT satellite system

5%

16%

46

242.

84, 85 or 90

Goods specified in List 16 required for Public Mobile Radio Trunked Service (PMRTS)

5%

16%

47

243.

84, 85 or 90

Goods specified in List 17 required for Internet Service

5%

16%

48

244.

84, 85 or any other Chapter

Parts of goods specified at S. No. 238 to 243 above

5%

16%

7

245.

84, 85 or 90

The machinery or equipment specified in List 18, required for textile industry

5%

-

-

245A.

84, 85 or 90

Machinery or equipment specified in List 18A, required for textile industry

5%

Nil

-

(Sl No.245A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)

246.

Any Chapter

Parts, for manufacture of the machinery / equipment specified in List 18 or List 18A

(This column has been substituted vide Ntf.No.44/2001 dt.26/04/2001)

5%

-

7

247.

84, 85 or any other Chapter

Goods specified in List 19 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1st of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis

Nil

Nil

49

248.

84 or any other Chapter

Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation

Nil

Nil

50

249.

84 or any other Chapter

Goods specified in List 19 required in connection with petroleum operations undertaken under specified contracts

Nil

Nil

51

250.

84 or any other Chapter

Goods specified in List 19 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

Nil

Nil

52

250A.

84 or any other Chapter

Goods specified in List 19A required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy

Nil

Nil

52

(Sl.No.250A has been inserted vide Cus Ntf No.112/2001 Date 31/10/2001)

251.

84 or 85

Braille printer or braille embosser or braille display, specially designed for computer systems

Nil

-

-

252.

32, 84 or 96

Ink Cartridges, Ribbon Assembly, Ribbon gear assembly, ribbon gear carriage for use in printers for computers

25%

-

-

253.

84, 85 or 90

The goods specified in List 20, for the manufacture of goods falling under heading No. 85.41 or 85.42

5%

-

7

254.

29, 30, 34, 37, 38, 39, 69, 84, 85, 90, or 94

(A) Medical equipment (excluding foley balloon catheter) and other goods, specified in List 21;

15%

-

-

(B) Parts for the manufacture, and spare parts for the maintenance, of the goods at (A) above

15%

-

53

255.

85, 90 or any other Chapter

Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team

Nil

Nil

54

256.

84, 85 or 90

The goods specified in List 22

15%

-

-

257.

28, 29, 84, 85 or 90

The goods specified in List 23, for the manufacture of laser and laser based instrumentation

Nil

Nil

55

258.

84, 85 or 90

The goods specified in List 24

5%

-

56

259.

85

(1) Newspaper page transmission and reception facsimile system or equipment;
(2) Telephoto transmission and reception system or equipment

5%

-

57

260.

85

One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books

Nil

-

-

261.

85

Compact disc mechanism; tape deck mechanism

25%

-

-

262.

85

CNC Systems

25%

-

-

263.

85 or any other Chapter

Parts of CNC systems

25%

-

7

264.

85

Video cassettes and video tapes, of a predominantly educational character

Nil

Nil

58

265.

85

Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind

Nil

Nil

-

266.

85

Deflection components for use in colour monitors for computers

Nil

-

7

267.

85

Compact Disc-Read Only Memory (CD-ROM)

Nil

-

-

268.

85

Floppy diskette

15%

-

-

269.

8501.10

Stepper Motors for use in the manufacture of goods falling under heading No. 84.71

5%

-

7

270.

8504.10

Ballasts for compact fluorescent lamps

25%

-

-

271.

8504.40

Static converters for automatic data processing machines and units thereof, and telecommunication apparatus

15%

-

-

272.

8504.50

Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus.

15%

-

-

273.

8504.90

Printed circuit assemblies for static converters for automatic data processing machines and units thereof, and telecommunication apparatus; printed circuit assemblies for inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus

15%

-

-

274.

85.06

Button cells

15%

-

-

275.

Any Chapter

Raw materials or parts, for manufacture of button cells

15%

-

7

276.

8506.80

Battery Pack for cellular phones

15%

-

-

276A.

8517.90

Parts (other than populated PCBs)

5%

-

-

(Sl No.276A has been inserted vide Ntf.No.44/2001 dt.26/04/2001)

277.

8518.29

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

15%

-

-

278.

8518.30

Line telephone handsets

15%

-

-

279.

8518.90

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.

15%

-

-

280.

85 or 90

Closed Circuit Television system used as Low Vision Aid for visually handicapped persons

15%

-

-

281.

85 or any other Chapter

Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom

Nil

Nil

59

282.

8522.90

Printed circuit assemblies for telephone answering machines

15%

-

-

283.

85.24

CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers

Nil

Nil

-

284.

85.24

Recorded magnetic tapes, Compact Disc - Read Only Memory (CD-ROMs) and floppy diskettes, imported by the University Grants Commission for use in computers

Nil

Nil

60

285.

49 or 85.24

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

-

-

286.

8525.10

Transmission apparatus other than apparatus for radio broadcasting or television

15%

-

-

287.

8525.20

Cellular Phones and Radio trunking terminals

5%

-

-

288.

8525.40

Digital still image video cameras

15%

-

-

289.

8527.90 or 8529.90

Portable receivers for calling, alerting or paging and Parts (including populated PCBs) of portable receivers for calling, alerting or paging

5%

-

-

290.

8529.10

Aerials or antennae of a kind used with apparatus for radio-telephony and radio- telegraphy

15%

-

-

291.

8529.90

Parts of Cellular Phones and Radio Trunking terminals

5%

-

-

291A

Any Chapter

Parts, components and accessories of mobile handsets including Cellular Phones

Nil

Nil

7

(In sl.no.291A col.5 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001

(Sl No.291A has been inserted vide Ntf.No.117/2001 dt.13/11/2001)

292.

8529.90

The following goods, namely :-

(i) Parts (including populated PCBs) of digital still image video cameras

15%

-

-

(ii) Parts (Excluding populated PCBs) of transmission apparatus other than apparatus for radio broadcasting or television and parts (excluding populated PCBs) of ; transmission apparatus incorporating reception apparatus

5%

-

-

(Sl No.292 has been substituted vide Ntf.No.44/2001 dt.26/04/2001) and above bold words has been substituted vide CORRIGENDUM 44/2001 dt.26/04/2001)

(OLD)292.

8529.90

Parts (including populated PCBs) of -
(i) transmission apparatus other than apparatus for radio-broadcasting or television; transmission apparatus incorporating reception apparatus;
(ii) digital still image video cameras

15%

-

-

292A

8529.90

Populated PCBs of,-

(a)transmission apparatus other than apparatus for radio broadcasting or television

(b) transmission apparatus incorporaing reception apparatus

15%

-

-

(Sl No.292A has been inserted vide Ntf.No.45/2001 dt.26/04/2001)

293.

8531.80

Flat panel displays of a kind used in automatic data processing machines and tele- communication apparatus

15%

-

-

294.

8531.90

Parts of indicator panels incorporating Liquid Crystal Devices or Light Emitting Diodes

15%

-

-

295.

8531.90

Parts of electronic security systems for the manufacture of electronic security systems

15%

-

7

296.

8536.50

Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches)

15%

-

-

297.

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

15%

-

-

298.

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

15%

-

-

299.

8536.69

Plugs and sockets for co-axial cables and printed circuits

15%

-

-

300.

8536.90

Connection and contact elements for wires and cables

15%

-

-