This notification fixes the rates of Special Additional Duty.
1
st
March, 2000
Notification No. 18/2000-Customs
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 in the like goods on their sale of 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) 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 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. 15
Vegetable oil of edible grade imported for manufacturing as under:-
1. Vegetable oil (other than coconut oil and palm oil and its fractions) of
ediable 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
2. Crude palm oil and its fractions, of ediable grade with free fatty acid
content of at least 2% imported for the manufacture of hydrogenated
vegetable oil commonly known as "Vanaspati"
Nil
4. 2309.90 Prawn feed Nil
5. 25.03 Crude or unrefined sulphur Nil
6.
27.09, 27.10, 27.11,
27.12, 27.13, 27.14 or
27.15
All goods Nil
7. 28 Phosphoric acid for the manufacture of fertilizers Nil
8. 29 or 38 Gibberellic acid Nil
9. 31 Kyanite salts, in a form indicative of their use for manurial purpose. Nil
10. 31 Mariate of potash for use as manure or for the production of complex fertilizersNil
11. 31
Ammonium phospha. Or ammonia nitro-phosphate for use as manure or for
the production of complex fertilizers
Nil
12. 31 Composite fertilizers Nil
13. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose Nil
14. 3102.10 Urea for use as manure Nil
15. 3104.30 Potassium sulphate containing not more than 52% by weight of K
2 O Nil
16. 3105.30
Diammonium phosphate for use as manure for the production of complex
fertilizers
Nil
17. 32 or 71 Silver Powder suspension Nil
18. 39 Silicone resin and silicone rubber Nil
19. 39.20
Subbed Polyster base for the manufacture of medical or industrial X-ray films
and graphic art film
Nil
20. 4801.00 Newsprint Nil
21. 48.10
Lightweight coated paper weighing upto 70 g/m
2
imported by actual users for
printing of magazines
Nil
22.
10.01, 2301.20, 25.10,
2814.10, 2814.20,
3102.21, 3105.20,
3105.51, 3105.59,
3105.60, 3105.90, 44.04,
44.02, 44.03 or 52.01
All goods Nil
23. 5302.10 Raw jute Nil
24. 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 27
th
April, 1994
Nil
25. 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), Nos. 171/49-Customs, dated
30
th
September, 1994 and 172/94-Customs, dated the 30
th
September,
1994
Nil
26. 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 21
st
October, 1997
Nil
27. 84 or any other Chapter
All goods specified against S. No. 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 1
st
March, 2000, subject to the conditions, if
any, specified in the annexure to that notification in relation to such goods
Nil
28. 84 or 85
All goods specified against S. Nos. 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 1
st
March, 2000, subject to the
conditions, if any, specified in the annexure to that notification in relation to
such goods
Nil
29. 98.01
All goods specified against S. No. 337 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 1
st
March, 2000, subject to the conditions, if
any, specified in the annexure to that notification in relation to such goods.
Nil
30 98.03
All goods which in terms of the Baggage Rules, 1998, are -
1. passed free of duty; or
2. exempt from the whole of the duty of customs leviable thereon which is
specified in the First Schedule
Nil
31 Any Chaper
All goods which are exempt from-
1. the whole of the duty of customs leviable thereon under the First
Schedule'and
2. the whole of the additional duty of customs leviable thereon under sub-
section (1) of section 3 of the Customs Tariff Act.
Nil
32 Any Chaper
All goods
1. in the case of which "Free" rates of duty of customs are specified in
column (4) or column (5), as the case may be, fo the First Schedule, and
2. which are exempt from the shole 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
33 Any Chaper
All goods imported in terms of any of the following notifications of the
Government of Inida in the Ministry of Finance ( Department of Revenue),
subject ot the conditions, if any, specified in the said norification in relation to
such goods:
1. 79/95-customs, dated the 31
st
March, 1995
2. 80/95-Customs, dated the 31
st
March,1995
3. 104/95-Custom, dated the 30
th
May,1995
4. 110/95-Custom, dated the 5
th
June, 1995
5. 111/95-Customs, dated the 5
th
June, 1995
6. 148/95-Customs, dated the 19
th
September, 1995
7. 149/95-Customs, dated the 19
th
September, 1995
8. 28/97-Customs, dated the 1
st
April, 1997
9. 29/97-Customs, dateda the 1
st
April, 1997
10. 31/97-Customs, dated the 1
st
April, 1997
Nil
34 Any Chaper
All goods imported in terms of Norification of the Government of India in the
Ministry of Finance ( Department of Revenue ), No. 34/97-Customs, dateda
the 7
th
April, 1997
Nil
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
F. NO. 334/1/2000-TRU
