Seeks to exempt specified goods falling in the First Schedule to the Customs Tariff Act from Special Additional Duty (SAD) of
Customs.
1st March, 2001
Notification No. 19/2001- Customs
In exercise of the powers conferred by sub-section (1) of section 3A 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. 30, 31, 32, 42 and 43 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
heading No.
or
sub-heading No.
Description of goods
Standard
rate
(1) (2) (3) (4)
1. 1
Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry
stock
Nil
2.
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
Nil
3. 07.13 Pulses Nil
4. 15
All goods specified against S. No. 31 and 32 of the Table annexed to notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -
Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to
that notification in relation to such goods
Nil
5. 15
Crude Vegetable oil of edible grade falling under heading
No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14
or 15.15
Nil
6. 2309.90
Prawn feed
Explanation. - For the removal of doubt, "prawn feed" means 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 Public Notice No. 19
(RE-88)/1997-2002, dated 24
th
June, 1998 of the Government of India in the Ministry of
Commerce and Industry.
Nil
7. 25.03 Crude or unrefined sulphur Nil
8.
27.09, 27.10, 27.11,
27.12, 27.13, 27.14
or
27.15
All goods Nil
9. 28 Phosphoric acid for the manufacture of fertilizers Nil
10. 29 Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid FactoriesNil
11. 29 or 38 Gibberellic acid Nil
12. 31 Kyanite salts, in a form indicative of their use for manurial purpose Nil
13. 31 Muriate of potash for use as manure or for the production of complex fertilizers Nil
14. 31
Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the
production of complex fertilizers
Nil
15. 31 Composite fertilizers Nil
16. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose Nil
17. 3102.10 Urea for use as manure Nil
18. 3104.30 Potassium sulphate containing not more than 52% by weight of K
2 O Nil
19. 3105.30 Diammonium phosphate for use as manure or for the production of complex fertilizers Nil
20. 32 or 71 Silver Powder suspension Nil
21. 39 Silicone resin and silicone rubber Nil
22. 39.20
Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic
art films
Nil
23. 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
Nil
24. 4801.00 Newsprint Nil
25. 48.10
Lightweight coated paper weighing upto 70 g/m
2,
imported by actual users for printing of
magazines
Nil
26.
10.01, 2301.20,
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
All goods Nil
27. 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
Nil
28. 5303.10 Raw jute Nil
29. 71
The following goods, namely:-
(i) Raw pearls, other than cultured pearls;
(ii) Rubies, emeralds and sapphires, unset and imported uncut;
(iii) Rough diamonds;
(iv) Raw cultured pearls (including admixtures of pearls containing raw real pearls and
cultured pearls)
(v) Rough semi-precious stones
Nil
30. 71
Gold and silver imported in terms 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
Nil
31. 71
Gold and silver including ornaments ( but excluding ornaments studded with stones or
pearls), imported into 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), No. 171/94-Customs, dated 30th September, 1994 and No. 172/94-Customs,
dated the 30 th September, 1994
Nil
32. 71
Gold and silver imported in terms of the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October,
1997
Nil
33. 84 or 85
Parts of outboard motors, specified against S. No. 207 of the Table annexed to the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions, specified in
the Annexure to that notification in relation to such goods
Nil
34. 84 or 85
All goods specified against S. Nos. 238 to 244 of the Table annexed to notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -
Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to
that notification in relation to such goods
Nil
35.
84 or any other
Chapter
Goods specified against S. No. 213 of the Table annexed to notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated
the 1st March, 2001
Nil
36. 88 Aeroplanes, helicopters, simulators of aeroplanes and gliders Nil
37.
89.01,
89.02,
89.04,
8905.10 or 8905.90
All goods (excluding vessels and other floating structures as are imported for breaking up),
specified against S. No. 322 of the Table annexed to notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the
1st March, 2000, subject to the conditions specified in the Annexure to that notification in
relation to such good
Nil
38. 90.22 Linear accelerator with beam energy 15 MeV and above Nil
39. 98.01
All goods specified in items (i), (ii) and (iv) in column (3) against S. No. 368 of the Table
annexed to notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 17/2001-Customs, dated the 1st March, 2000
Nil
40. 98.03
All goods imported by a passenger or a member of a crew as baggage in terms of the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 136/90-Customs, dated the 20th March, 1990, or No. 137/90-Customs, dated the 20th
March, 1990
Nil
41.Any Chapter
Goods specified against S. No. 347 of the Table annexed to notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated
the 1st March, 2001
Nil
42.Any Chapter
All goods which are exempt from -
(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.
Nil
43.Any Chapter
All goods
(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
(a) 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.
Nil
44.Any Chapter
All goods imported in terms of any 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 19th 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
Nil
45.Any Chapter
All goods imported in terms of Notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 34/97-Customs, dated the 7th April, 1997
Nil
46.Any ChapterArtificial plasma Nil
47.Any ChapterAll goods, other than those specified against S. Nos. 1 to 46 above
4% ad
valorem
(T. R. Rustagi )
Joint Secretary to the Government of India
F.No .334/ 1/2001-TRU
