Effective rate of duty on various items
1
st
March. 2000
Notification No. 16/2000 - Customs
In exercise of the powers conferred by sub-section ( 1 ) section 25 of the Customs Act, 1962 ( 52 of 1962 ), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the foods of the description
specified in column ( 3 ) of the Table below or column ( 3 ) of the said Table read with the relevant List appended hereto, as the
case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975 ) as are specified in the corresponding entry in column ( 2 ) of the said Table, when imported into India:-
1. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount
calculated at the rate specified in the corresponding entry in column ( 4 ) of the said Table;
2. from so much of the additional duty leviable thereon under sub-section ( 1 ) of the said Customs Tariff Act, as in excess of
the rate specified in the corresponding entry in column ( 5 ) of the said Table,
subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the
corresponding entry in column ( 6 ) of the said Table.
Provided that nothing contained in this notification shall apply to goods specified against serial Nos. 212, 213, 214, 215, 216,
217, and 218 of the said Table on or after the 1
st
day of April, 2001.
Explanation :- For the purposes of this notification, the rate specified in column ( 4 ) or column ( 5 ), is ad valorem rate, unless
otherwise specified.
Table
S.
No.
Chapter
or
heading
no. or
sub-
heading
No
Description or 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
All goods Nil - -
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.
06.01 or
06.02
All goods 5% - -
8.
6, 7, 8 or
12
The following 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 1
90703.10Onions Nil - -
1007.13 Pulses Nil - -
118 Cashew nuts in shell Nil - -
11B0802.90All goods than Areca nuts 35% - -
12
0805.10
0805.30
0805.40
0808.10
0808.20 or
0813.20
All goods 35% - -
130806.10All goods 25% - -
140810.90All goods 15% - -
15
8, 12, 13,
or 15, to
21
All goods ( excluding alcoholic preparations falling under sub-heading No.
2106.90 )
25% - 2
1610.01 All goods ( other than Spelt and Meslin) 50% - -
1710.01 Spelt Nil - -
1810.01 Meslin Nil - -
19
10.05,
10.06,
10.07 or
1008.20
All goods Nil - -
201107.10All goods 35% - -
2112.09 All goods (other than those falling under 1209.91 and 1209.99 ) 15% - -
22
1209.91 or
1209.99
All goods 5% - -
231211.90All goods 15% - -
241301.90Oleopine resin 15% - -
25
1302.19 or
1302.20
All goods 15% - -
261505 All goods 15% - -
2715
Edible oils or any material ever which edible oil can be extracted when
imported on or after the 8
th
June, 1999 and upto and inclusive of the 31st day
of March, 2000
Nil Nil 3
2815
Edible oils, falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11,
15.12, 15.13, 15.14, or 15.15.
35% - -
2915
Refined vegetable oils ( other than coconut oil, RBD palm oil, RBD palm
kernel oil and palm stearin ) of edible grade, in loose or bulk form
25% - -
3015
1. Vegetable oils ( excluding coconut oil, palm oil and its fractions there or,
whether refined or not ) of edible grade, in loose or bulk form other than
those specified against S.NO. 29 above, imported for the manufacture
of oil commonly known as "Vanaspati" or for refining.
2. Palm oil, and fractions thereof 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"
Explanation:- The expression "Vegetable oil" means any vegetable oil with
free fatty acid content of at least 0.5%
15% - 4
3117.01 All goods 60% - -
32
1702.11 or
1702.19
All goods 25% - -
3317.03 All goods 15% - -
341704.10All goods 35% - -
351806.90
Food preparation, meant for infant use and put up for retail sale, of -
1. 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
2. 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% - -
361901.10Preparations for infant use, put up for retail sale 15% - -
371905.30All goods 35% - -
38
2004.10
2009.11 or
2009.19
All goods 35% - -
392106.90
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% -
4022 Wine, for use as sacramental wine 35% Nil 5
412203.00All goods - Nil -
42
22.04
22.05 or
22.06
All goods -
Rs. 9 per
litre
-
43
2207.10 or
22.08
All goods (other than Angostura bitters) - Nil -
442207.20All goods 15% - -
4522.08 Angostura bitters 5% - -
462301.20All goods 5% - -
4723.04 Dietary Soya Fibre 15% - -
482309.90Prawn feed 5% - -
49
23, 28, 29,
30, or 38,
Veterinary drugs and other goods specified in List 1 15% - -
5025 Spodumene ore, Strontium ore or Natural Boron ore 15% - -
5125.03 Crude or unrefined sulphur 5% - -
522620.19All goods ( excluding zinc dross ) 15% - -
532620.30All goods ( excluding copper mill scale ) 15% - -
5427.01 Coking coal of ash content below 12% 5% - -
552701.12All goods 15% - -
562707.12Carbon black feedstock 25% - -
5727.10
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 as in force for the time being ) and is ordinarily used as an illuminant in
oil burning lamps.
Nil - -
5827.10
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 as in force for the time being and is ordinarily used as an illuminant in oil
burning lamps.
25% -
5927 N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene 20% - 4
6027.10 Naphtha 5% - -
61
27.10 or
2714.90
All goods, for the manufactures of ferulisers Nil Nil 4
622711.11Liquefied natural gas 5% - -
63
2711.11 or
2714.90
All goods, for the purpose of power generation - Nil -
6428 or 29Chemicals, for use in the manufacture of Centchroman Nil - -
652801.20Iodine for manufacture of Potassium Iodate - Nil 4
6628
The following goods:-
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% - -
6728 Phosphoric acid, for the manufacture of fertilizers 5% Nil -
6828 Anhydrous ammonia, for the manufacture of fertilizers - Nil -
6928 Zirconium oxide or Yttrium oxide, for the manufacture or raw cubic zirconia 15% Nil -
7029 or 38Gibberellic acid 5% Nil -
7129
DL - 2 Aminobutanol, Diethyl Malonate, Triethyl Orthofomate, Aceto
Butyrolactone, Thymidine
Nil - -
7229.22
L Lysine, L Lysine mono hydrochloride, DL Methionine or Methonine Hydroxy
Analog
Nil - -
7329 7 - ACA and Pseudoionone 15% - -
7429 Methyl tertiary butyl ether 25% - -
7529
Codeine Phosphate or Narcotine, imported by Government Opium and
Alkaloid Factories
5% Nil -
76
29, 30, 35,
38 or 39
The following goods, for the manufacture of Enzyme Linked Immunoabsorbent
Assay Kits ( ELISA Kits ) , namely:-
1. Plastic ELISA plates;
2. Deactivated positive control sera against human and animal diseases;
3. Enzyme horse raddish peroxidase;
4. Enzyme Alkaline phosphatase;
5. Enzyme glucose oxidase;
6. Animal anti-human immunoglobins;
7. Protein A or Protein A gold Conjugate;
8. Polystyrene latex beads.
9. Deactivated enzyme labelled human anti HIV reagent.
Nil - 4
77
Any
Chapter
Raw material, intermediates and consumables supplied by the UNICEF for
the manufacture of DTP vaccines
Nil Nil 6
78
28, 29 , or
30
Formulations or bulk drugs, namely:-
Nilutamide, Sodium fusidate, Doxorubicin HCL, ?Cyclosporine, Azathioprine,
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% -
79
28, 29, or
30
Formulations or bulk drugs, namely,
Ceftaxidime, Cefotaxime, Cisplatin, Melaginina, measles caccine,
Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium,
Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha ( PGF2 ),
Salazosulpha pyridine, Sulphadoxine or Suplhamethoxy pyrazine.
Explanation:- The expressions "bulk drug" and "formulation" shall have the
meanings respectively assigned to them in the Drugs ( Prices Control ) Order,
1995m issued under section 3 of the Essential Commodities Act, 1955 ( 10
of 1955 )
25% - -
80
28, 29, 30,
or 38
The following goods, namely:-
1. Life saving drugs / medicines including their salts and esters and
diagnostic test kits specified in List 2
Nil Nil -
1. Bulk drugs used in the manufacture of life saving drugs or medicines at (
A ) above Nil - 4
1. Other life saving drugs or medicines
Nil Nil 7
8129 Maltol, if imported for use in the manufacture of Deferiprone Nil - 4
8230 Homoeopathic medicines 25% - -
8330 Reference Standard, imported by the Central Drug Laboratory, Calcutta Nil Nil 8
8430
Medicaments containing spirit
- Nil -
8531 Kyanite salts, in a form indicative of their use for manurial purpose 5% - -
8631
Muriated of potash, for use as manure or for the production of complex
fertilisers
5% - -
8731
Ammonium phosphate or ammonium nirtrophosphate, for use as manure or
for the production of complex fertiliesers
5% - -
8831 Composite fertilisers 5% - -
8931 Potassium Nitrate, in a from indicative or its use for manurial purpose 5% - -
903102.10Urea, for use manure 5% - -
913104.30Potassium sulphate, containing not more than 52% by weight of K2O 5% - -
923105.30
Diammonium phosphate, for use as manure or for the production of complex
fertilisers
5% - -
93
32, 39, or
71
The following goods, namely:-
1. Silver powder suspension of Chapter 32 or 71;
2. Silicone resin and silicone rubber of Chapter 39
5% Nil 9
94
32, 34, 38,
83, or any
other
Chapter
1. Electric parts for fitting on electric lamp/ table lamp / wall lamp / ceiling
lamp / door lamp / window lamp / garden lamp;
2. Hinges, metal locks and back of photo frames, and fittings for photo
frame / box;
3. Wax items for candle holder / votive / cup;
4. Chemicals / lacquered for improved finish of export product;
5. Motifs for attachment of export product.
Nil Nil 10
953301.90Extracted oleoresins 25% - -
963302.10
All goods ( excluding compound alcoholic preparations of kind used for the
manufature of beverages, of and alcoholic strength by volume exceeding 0.5
per cent. Volume, determined at 20 degrees centigrade )
35% - -
9735
Hydroxyethl starch, imported for use in the manufacture of Plasma Volume
Expanders
5% - 4
9835 Isolated soya protein 15% Nil -
9937 Film strips and film slides for educations purposes 15% Nil -
10037 Films of a predominantly educational character 15% Nil 11
10137
Microfilms, of printed books ( including covers for printed books ) , periodicals
( including newspapers), music manuscripts, maps, charts, plans, drawings
and designs.
15% Nil -
10237
Exposed and developed film sheets for printing or reproduction of printed
books ( including covers for printed books ), periodicals ( including
newspaper), music manuscripts, maps, charts, plans, drawings and designs
15% Nil -
10337 Exposed cinematographic films 15% Nil 12
10437
Colour positive unexposed cinematographic films in jumbo rolls and colour
negative unexposed cinematographic film in rolls of 400 feet and 1000 feet.
5% Nil
10537 or 85Films and video cassettes 15% Nil 13
106
3701.20 or
3702.20
Instant print film 5%
107
3702.32
3702.39
3702.42
3702.43 or
3702.44
All goods 25% - -
10838 Lumulus amebocyle ( LAL ) Test Kit 15% - -
10938 Dipping Oil, Paclobutrazol ( Cultar ) 15% - -
11038
Bio-pesticides, based on-
1. Bacillus thuringlensis var. kurstaki
2. Bacillus thuringiens var. israelensis.
3. Bacillus sphaericus
5% - -
1113823.70All goods 35% - -
11239 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 4
11339 Saddle tree 5% - -
11439 or 74
1. Alatheon of Chapter 39
2. Copper wire of Chapter 74 Nil Nil 14
115
39, 48, or
any other
Chapter
Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by
bona fide exports
Nil Nil -
116
39, 44, 45,
54, 56, 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% - -
11739.20
Subbed polyester base imported for the manufacture or medical or industrial
X-ray films and graphic art films
Nil - -
1184012.10Retreaded tyres, of a king used on aircrafts 3% - -
11941
Wet blue chrome tanned leather, crust leather, finished leather of all kinds,
including splits and sides of the aforesaid
Nil - -
120
43.01 and
43.02
All goods ( other than those falling under subheading Nos. 4301.30 and
4302.13 )
Nil - -
12147
Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade
wood pulp)
Nil - 15
12247.07
All goods imported for use in, or supply to a paper manufacturing unit for
manufacture or paper
5% Nil 16
12348
Grape guard, namely, paper of type generally use for the packing of grapes
and which consists of two sheets of treated white paper pressed together with
thin rectangular pouches containing sodium meta-be-sulphite, with kraft paper
pasted thereto or a single paper coated with sodium meta-be-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 Nil -
12448.01 Newsprint 5% Nil -
12548.02
Mould vat made watermarked bank note pater, 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 Band
Note Mudran Limited, Mysore, or the Bhartiya Reserve Band Note Mudran
Limited, Salbony.
Nil Nil -
12648.10
Light weight coated paper weighing upto 40 gm, imported by actual users for
printing of magazines
5% Nil -
12749 Commonwealth and International Reply Coupons and UNESCO Coupons Nil Nil -
12849
Greeting cards, diaries and calendars, and corresponding number of
envelopes for such greeting cards, diaries and calendars, imported by the
Untied Nations International Children's Emergency Fund ( UNICEF )
Nil - -
12949
Printed books ( including covers for printed books ) and printed manuals (
including those in loose-leaf form with binder
Nil - -
13049 Cheque forms ( including blank travellers cheques ) 15% - -
13149.07 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil Nil -
13249.11 Plans, drawings and designs Nil - -
13351.01
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 - -
13451.01
The following goods, namely:-
1. Raw wools of average fibre diametre 32 mlcrons and above;
5% - -
1. Shorn wool falling under sub-heading no. 5101.21;
15% - -
1. Carbonised wool falling under sub-heading No. 5101.30
15% - -
13553.01 Flax fibre 25% - -
1365303.10Raw jute 5% - -
1375303.90Jute waster ( including yarn waste and garnetted stock ) 25% - -
138
54, 55, or
58
Lining and inter-lining materials Nil Nil 17
13963.02 Cotton terry towels 25% - -
140
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% - -
1. Other parts, consumables and items specified in List 3 ( B )
25% - -
14170.15 Rough opthalmic blanks, for manufacture of optical lenses 25% - -
14270.19 Yarns of glass fibres, not coloured 20% - -
14370.19 Narrow woven fabrics of glass fibre 25% - -
14471 Industrial diamonds, whether natural or synthetic, in dust or in powder form 25% - --
14571
1. Raw pearls, other than cultured pearls;
2. Rubies, emeralds and sapphires, unset and imported uncut;
3. Rough diamonds;
4. Current coins of the Government of India
Nil Nil
14671
Raw cultured pearls (including admixtures of pearls containing raw real pearls
and cultured pearls)
Nil - -
14771 Rough semi-precious stones Nil - -
14871
Ash and residues containing precious metal or precious metal compounds, of
kind used principally for the recovery of precious metal
15% - -
14971 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 19
15071.02 Non-industrial diamonds (other than rough diamonds) 15% - -
15171.04 Rough synthetic stones 15% - -
152
7110.11 or
7110.19
Platinum 15% - -
15372 Hot rolled stainless steel coils 25% - -
15472 Tin mill black plate (TMBP ) coils, for the manufacture of tin plates only 25% - -
15572.01 Pig iron 15% - -
1567202.60Ferro-nickel 5% - -
15772.03
Hot briquetted iron ( HBI) and sponge iron, imported by or on behalf of an
electric arc furnace unit or induction furnace unit.
25% - -
15872.04
Melting scrap pf iron or steel ( other than stainless steel ro heat resisting steel
), for use in electric arc furnace or induction furnace or melting in a hot blast
cupola or for supply to a unit for use in electric arc furnace or induction furnace
or melting in a hot blast cupola
5% - 16
15972.04 Re-rollable scrap 25% - 20
1607204.21Scrap of stainless steel, for the purpose or melting 5% - -
16172.06 Ingots 25% - -
16272.07
Billets, blooms and slabs containing by weight less than 0.6 per cent. Of
carbon
25% - -
163
72.08 or
72.11
Iron or non-alloy steel hot rolled coils ( flat rolled products in coils, not further
worked than hot rolled, or not less than 1.5 mm, thickness, or a width
exceeding 500mm, and of a weight not less than 500 kgs, per piece ),
containing carbon content less than 0.6 percent by weight.
25% - -
16472.18 Stainless steel slabs 25% - -
165
Any
Chapter
Coin blanks imported by a Mint of the Government of India Nil Nil 21
166
72 or any
other
Chapter
The horological raw materials specified in List 4 15% - 22
16772 or 73
All goods required for the manufacture of goods falling under Chapter 84 or
85
25% - 4 and 23
16875.01 Nickel oxide sinter for use in the manufacture of steel 5% - 4
16975.02 Unwrought nickel for use in the manufacture of steel 5% - 4
17075.08 All goods 15% - -
17176.02 Aluminium waster and scrap 15% - -
1727615.19
All goods ( other than pressure cookers of aluminium alloys or non-stick
utensils of alumininum)
25% - -
1737615.20All goods ( other than Sanitary ware of aluminium or aluminium alloys ) 25% - -
17480.07 All goods 25% - -
175
Any
Chapter
Machinery and tools specified in List 5 5% - 24
17638 or 81
Graphite synthetic or cobalt alloy/metal powder, imported for the manufacture
of diamonds tools falling under Chapter 82
25% - -
1778207.90Interchangeable tools for metal working hand tools 25% - -
17884
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 -
17984 or 90Goods specified in List 6, designed for use in the leather industry 5% Nil
180
Any
Chapter
The following goods, namely:-
1. Wind operated electricity generators battery chargers upto 30 KW
2. Parts of wind operated electricity generators, for manufacture of wind
operated electricity generators, namely:-
1. Special bearing, (b) Gear box, (c) yaw components, (d) Sensors, (e)
Brake hydraulics, (f) Flexible coupling, (g) Brake calipers, (h ) Winds
turbine controllers,
1. Parts of the goods specified at (a) to (h) above.
1. Blades for rotor of wind operated electrucity generators, for manufacture
of wind operated electricity generators.
2. Parts and raw materials for manufacture of blades for rotor of wind
operated electricity generators.
5% - 25
181
Any
Chapter
Goods required for:-
1. the substitution of ozone depleting substances (ODS);
2. 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 26
182
Any
Chapter
1. Machinery, instruments, apparatus and 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 fertiliser plant; and
2. Spare parts, other raw materials ( including semi-finished material ) or
consumables stores, essential for maintenance of the fertiliser plant
mentions above
5% 16% 27
18384
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
18484 or 85
The following goods, for manufacture of ground power units and air jet
starters:-
1. Diesel engines of 2400 rpm;
2. Alternators of 400 Hz, 115/200 V and 2400 rpm;
3. Oil free dry screw compressor
25% - -
185
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 Nashik in
Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh
Nil Nil -
186.
84 or any
other
Chapter
The following goods, namely:-
1. Vaccum tube solar collectors, concentrating solar collectors, for
manufacture of solar energy equipments;
2. Linear actuators for tracking systesm, Fresnel lenese or sun sensors,
for manufacture of concentrating solar collectors.
15% Nil -
187.84 or 85
Spares, supplied with outboard motors for maintenance of such outboard
motors
5% - 29
188.84 or 85Parts of outboard motors specified in List 7 Nil - 30
189.85.06 Button cells 15% - -
190.
Any
Chapter
Raw materials or parts, for manufacture of button cells 15% - 4
191.
73, 84 or
85
Agricultural silos 25% - -
192.8543.89Complete Ozone generators 15% - -
193.
8409.91 or
8409.99
All goods other than parts of goods falling under sub-heading Nos. 8407.31,
8407.33, 8407.34 or 8408.20
25% - -
194.84.14
All goods, other than the following, namely:-
1. Compressors of kind for use in air-conditioning and refrigeration
equipment;
2. Fans
3. Parts of compressors specified at (1) above
25% - -
195.8418.99
All goods, other than parts of goods falling
under sub-heading Nos. 8418.10, 8418.21, 8418.22 or 8418.29
25% - -
196.84.21 Catalytic convertors 5% - -
197.
Any
Chapter
Parts of catalytic convertors, for manufacture of catalytic convertors. 5% - -
198.
Any
Chapter
The following goods for manufacture of catalytic convertors and their parts,
namely:-
1. Palladium
2. Platinum
3. Rhodium
4. Raw Substrate (ceramic)
5. Washcoated Substrate (creamic)
6. Raw Substrate (metal)
7. Washcoated Substrate (metal)
8. Noble Metal Solution
9. Noble Metal Compounds
5% - 4
199.8422.90All goods, other than parts of dish washing machines 25% - -
200.84.48 All goods, other than parts of goods falling under sub-heading No. 8447.2025% - -
201.8451.90
All goods, other than parts of dry-cleaning
Machines
25% - -
202.
8479.50 or
8479.89
Machinery for production of commodities 25% - -
203.
84 or any
other
Chapter
Goods specified in List 8 required for use in a Green House 25% - 31
204.
84 or any
Other
Chapter
Goods specified in List 9 required for setting up crude petroleum refinery5% 16% -
205.
84 or any
other
Chapter
The following goods, namely:-
1. Kits required for the conversion of motor-spirit of diesel driven vehicles
into Compressed Natural Gas driven vehicles;
2. Parts of the kits specified at (1) above
5% - 32
206.
84 or any
other
Chapter
The following goods, namely:-
1. Kits required for the conversion of motor-spirit or diesel driven vehicles
into Propane driven vehicles;
2. Parts of the kits specified at (1) above
5% - 32
207.
84 or any
other
Chapter
Goods specified in List 10 required for construction of roads Nil Nil 33
208.
84 or any
other
Chapter
Navigational, communication air-traffic control and landing equipment and
spare for maintenance of such equipment when imported by Airports Authority
of India
25% - 34
209.
84 or any
other
Chapter
Goods specified in List 11 required for the initial setting up of a hotel or for
substantial expansion of a hotel
25% - 35
210.
Any
Chapter
All goods, for renovation or modernisation of a power generation plant (other
than captive power generation plant)
5% 16% 36
211.
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% 37
212.85
Apparaturs for carrier current line system or digital line systems, namely,
HDSL system required for basic telephone service.
5% 16% 38
213.
84, 85 or
90
Goods specified in List 12 required for cellular mobile telephone service 5% 16% 39
214.
84, 85 or
90
Goods specified in List 13 required for radio paging service 5% 16% 40
215.84 or 85
Goods specified in List 14 required for closed user's group 64 KBPS
domestic data network via INSAT satellite system in extended C band
5% 16% 41
216.
84, 85 or
90
Goods specified in List 15 required for Public Mobile Radio Trunked Service
(PMRTS)
5% 16% 42
217.
84, 85 or
90
Goods specified in List 16 required for Internet Service 5% 16% 43
218.
84, 85 or
any other
Chapter
Parts of goods specifed at S.No. 212 to 217 above 5% 16% 4
219.
84, 85 or
90
The machinery or equipment specified in List 17, required for textile industry15% -
220.
Any
Chapter
Parts, for manufacture of the machinery / equipment specified in List 17 15% - 4
221.
84, 85 or
any other
Chapter
Goods specified in List 18 required in connection with petroleum operations
undertaken under petroleum exploration licenses or mining leases, as the
case may be, issued or renewed after the 1
st
of April, 199 and granted by the
Government of India of any State Government to the Oil and Natural Gas
Corporation or Oil India Limited on nomination basis
Nil Nil 44
222.
84 or any
other
Chapter
Goods specified in List 18 required in connection with petroleum operations
undertaken under specified contracts
Nil Nil 45
223.
84 or any
other
Chapter
Goods specified in List 18 required in connection with petroleum operations
undertaken under specified contracts under the New Exploration Licensing
Policy
Nil Nil 46
224.
68, 82 or
84
Moulds (including chases for the manufacture of semi-conductor devices),
tools (excluding tungsten carbide micro PCB drills) and dies, for the
manufacture of electronic parts
25% - 47
225.
68, 82 or
84
The goods specified in List 19, for the manufacture of goods filling under
heading Nos. 85.41 or 85.42
5% - 4
226.
29, 30, 34,
37, 38, 39,
69, 84, 85,
90 or 94
1. Medical equipment (excluding foley balloon catheter specified in List
20: 15% - -
1. Parts, for the manufacture of goods at (A) above and spare parts,
required for the maintenance of the goods at (A) above 15% - 48
227.8472.90Automatic teller machines 20% - -
228.8473.10Printed circuit assemblies of word processing machines 20% - -
229.8473.30
Microprocessors for automatic data Processing machines of heading No.
84.71
- - -
230.8473.30
Parts (excluding populated printed circuit boards) of the machines of heading
No. 84.71
5% - -
231.8473.40Printed circuit assemblies for automatic teller machines 20% - -
232.84 or 85
Braille printer or braille embosser or braille display, specially designed for
computer systems
Nil - -
233.84, 96
Ink Cartridges, Ribbon Assembly, Ribbon gear assembly, ribbon gear
carriage for use in printers for computers.
25% - -
