Notification No.18/2000- Customs New Delhi, dated the 1st March, 2000
(Resinds vide Ntf. No. 22/2001- Cus, Dt.01-03-2001)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 3 A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table :
Provided that in respect of the goods specified against S. Nos. 24, 25, 26, 31 and 32 of the said Table, “Nil” rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act.
Table
S.No. Chapter or Description of goods Standard rate
heading No. or
sub-heading No.
(1) (2) (3) (4)
1. 01 Cows, heifers, bulls, goats, sheep, Nil
pigs, angora rabbits, ducklings and
pureline poultry stock
2. 06, 07, 08 Planting materials, namely, oil Nil
or 12 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
3. 15 Vegetable Oil of edible grade imported for Nil
manufacturing as under: -
(a) Vegetable Oil (other than coconut
oil, palm oil and its fractions)
of edible grade imported for the
manufacture of vegetable oil
commonly known as "Vanaspati" or
for refining;
Explanation. - The expression "vegetable
oil" means-
(a)in the case of cottonseed oil, oil of at
having a free fatty acid content least
0.2%; and
(b)in the case of any other vegetable
oil, oil with free fatty acid content of
at least 0.5%,
(b) Crude palm oil and its fractions,
of edible grade, with free fatty
Acid content of at least 2%,
imported for the manufacture of
hydrogenated vegetable oil
commonly known as "Vanaspati":
Provided that if the importer does not have
a captive hydrogen generation facility in
his factory, the benefit of exemption under
this notification shall not apply to him on
and after the 29th day of November, 2000.
(para after serial no.3, in column(3), has been inserted vide Cus. Ntf.No. 112/2000,
dt.29-8-2000.)
3A. 15 Crude Vegetable oil of edible grade falling Nil
under heading Nos. 15.07, 15.08, 15.09,15.10
15.11, 15.12, 15.13, 15.14, or 15.15
(Sr No. 3A has been inserted vide Customs Notification No. 143/2000, Dt. 21-11-2000)
(For Sr No. 3 Column (3) has been substituted vide Customs Notification No. 89/2000,
Dt. 12-6-2000)
[Old
3. 15 Vegetable oil of edible grade Nil
imported for manufacturing as under :-
(a) Vegetable oil (other than
coconut oil and palm oil and its
fractions) of edible grade with free
fatty acid content of at least 0.5%
imported for the manufacture of
vegetable oil commonly known as
"Vanaspati" or for refining; or
(b) Crude palm oil and its fractions,
of edible grade with free fatty
acid content of at least 2% imported
for the manufacture of hydrogenated
vegetable oil commonly known as
"Vanaspati" ]
4. 2309.90 Prawn feed Nil
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 Handbook of
Procedures, 1997-2002, Volume-II,
published vide Public Notice No. 2 (RE
2000)/97-2000, dated the 31st, March,
2000 of the Government of India,
Ministry of Commerce and Industry.
(Explanation to the Sr No. 4 has been inserted vide Customs Notification No. 80/2000,
Dt. 29-5-2000)
5. 25.03 Crude or unrefined sulphur Nil
6. 27.09, 27.10, All goods Nil
27.11, 27.12,
27.13, 27.14 or
27.15
7. 28 Phosphoric acid for the manufacture of Nil
fertilizers
8. 28 Gibberellic acid Nil
9. 31 Kyanite salts, in a form indicative Nil
of their use for manurial purpose.
10. 31 Muriate of potash for use as manure Nil
or for the production of complex
fertilizers
11. 31 Ammonium phosphate or ammonium nitro- Nil
phosphate for use as manure or for
the production of complex fertilizers
12. 31 Composite fertilisers Nil
13. 31 Potassium Nitrate, in a form indicative Nil
of its use for manurial purpose
14. 3102.10 Urea for use as manure Nil
15. 3104.30 Potassium sulphate containing not Nil
more than 52% by weight of K2O
16. 3105.30 Diammonium phosphate for use as Nil
manure or for the production of
complex fertilisers
17. 32 or 71 Silver Powder suspension Nil
18. 39 Silicone resin and silicone rubber Nil
19. 39.20 Subbed Polyster base for the Nil
manufacture of medical or industrial
X-ray films and graphic art films
20. 4801.00 Newsprint Nil
21. 48.10 Lightweight coated paper weighing Nil
upto 70 g/m 2, imported by actual
users for printing of magazines
22. 10.01, 2301.20 ,All goods Nil
25.10, 2814.10,
2814.20, 3102.21,
3105.20, 3105.51,
3105.59, 3105.60,
3105.90, 44.01,
44.02, 44.03 or
52.01
23. 5303.10 Raw jute Nil
24. 71 Gold and silver imported in terms Nil
of the notification of the Government
of India in the Ministry of Finance
(Department of Revenue),
No. 117 / 94-Customs,
dated the 27th April, 1994
25. 71 Gold and silver including ornaments Nil
( but excluding ornaments studded
with stones or pearls), imported
India or taken delivery by an
eligible passenger in terms of the
notifications of the Government
of India in the Ministry of Finance
(Department of Revenue),
Nos.171 / 94-Customs,
dated 30th September, 1994 and
172 / 94-Customs,
dated the 30 th September, 1994
26. 71 Gold and silver imported in terms of Nil
the notification of the Government
of India in the Ministry of Finance
(Department of Revenue),
No.80 / 97-Customs,
dated the 21st October, 1997
27. 84 or any other All goods specified against S. No. Nil
Chapter 204 of the Table annexed to
notification of the Government of
India in the Ministry of Finance
(Department of Revenue),
No.16 / 2000-Customs,
dated the 1st March, 2000,
subject to the conditions, if any,
specified in the annexure to that
notification in relation to such
goods
28. 84 or 85 All goods specified against S. Nos. Nil
212 to 218 of the Table annexed to
notification of the Government of India
in the Ministry of Finance (Department
of Revenue), No. 16 / 2000 -Customs,
dated the 1st March, 2000, subject to
the conditions, if any, specified
in the annexure to that notification
in relation to such goods
29. 98.01 All goods specified against S. No.337 Nil
in items (i), (ii) and (iv) in
corresponding entries in column
(3) of the Table annexed to notification
of the Government of India in the
Ministry of Finance (Department of
Revenue), No. 16 / 2000-Customs,
dated the 1st March, 2000, subject to
the conditions, if any, specified in
the annexure to that notification in
relation to such goods.
30. 98.03 All goods which in terms of the Nil
Baggage Rules, 1998, are -
(i) passed free of duty; or
(ii) exempt from the whole of the
duty of customs leviable thereon which
is specified in the First Schedule
31. Any Chapter All goods which are exempt from - Nil
(a) the whole of the duty of customs
leviable thereon under the First
Schedule; and
(b) the whole of the additional duty
of customs leviable thereon under
sub-section (1) of section 3 of the
Customs Tariff Act.
32. Any Chapter All goods Nil
(a) in the case of which "Free" rates
of duty of customs are specified in
column (4) or column (5), as the
case may be, of the First Schedule,
and
(b) which are exempt from the whole
of the additional duty of customs
leviable thereon under sub-section
(1) of section 3 of the Customs
Tariff Act or on which no amount of
said additional duty of customs is
payable for any reason.
33. Any Chapter All goods imported in terms of any Nil
of the following notifications of
the Government of India in the
Ministry of Finance (Department of
Revenue), subject to the conditions,
if any, specified in the said
notifications in relation to
such goods:
(i) 79 / 95-Customs, dated the
31st March, 1995
(ii) 80 / 95-Customs, dated the
31st March, 1995
(iii)104 / 95-Customs, dated the
30th May, 1995,
(iv) 110 / 95-Customs, dated the
5th June, 1995
(v) 111 / 95-Customs, dated the
5th June, 1995
(vi) 148/95-Customs, dated the
19 th September, 1995
(vii) 149 / 95-Customs, dated the
19th September, 1995
(viii) 28 / 97-Customs, dated the
1st April, 1997
(ix) 29 / 97-Customs, dated the
1st April, 1997
(x) 31 / 97-Customs, dated the
1st April, 1997
34. Any Chapter All goods imported in terms of Nil
Notification of the Government
of India in the Ministry of Finance
(Department of Revenue),
No.34 / 97-Customs,
dated the 7th April, 1997
35. Any Chapter Artificial plasma Nil
36. Any Chapter All goods, other than those specified
against S. Nos. 1 to 35 above 4% ad
valorem
(T. R. Rustagi )
Joint Secretary to the Government of India
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