1st March, 2002
Notification No. 23 / 2002- 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 said Act), and in supercession of the notification of the Government of India in the Ministry of Finance (
Department of Revenue), No.19/2001-Customs, dated the 1
st
March, 2001[ G.S.R. 118(E) dated the 1
st
March, 2001], 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 or sub-heading of the First Schedule to the said 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. 38, 39,40, 56 and 57 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 said Act.
Table
S.
No.
Chapter
or
heading
or sub-
heading
Description of goods
Standard
rate
(1)(2) (3) (4)
1.
5 or any
other
Chapter
The following goods, namely:-
(1) Frozen semen;
(2) Frozen semen equipment, namely:-
(a) 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
2.5 Pancreas Nil
3.0703.10Onions Nil
4.07.13Pulses Nil
5.10.01All goods Nil
6.15
All goods specified against S. No. 32 of the Table annexed to notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March,
2002, subject to the conditions specified in the Annexure to that notification in relation to such goods
Nil
7.15
Crude Vegetable oil of edible grade falling under headings 15.07, 15.08, 15.09, 15.10, 15.11, 15.12,
15.13, 15.14 or 15.15
Nil
8.26 Gold concentrate imported by a gold refinery for refining into gold Nil
9.27.09All goods Nil
10.27.10All goods , except kerosene for the manufacture of Nparaffin/LAB Nil
11.
27.11,
27.12,
27.13,
27.14 or
27.15
All goods Nil
12.
28, 29 or
30
All goods specified against S. No . 80 of the Table annexed to notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st March,
2002.
Nil
13.28 Phosphoric acid for the manufacture of fertilizers Nil
14.
2814.10
or
2814.20
All goods Nil
15.
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
16.29 or 38Gibberellic acid Nil
17.29 Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories Nil
18.29
DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine,
Artemisinin
Nil
19.31 Kyanite salts, in a form indicative of their use for manurial purpose Nil
20.31 Muriate of potash for use as manure or for the production of complex fertilizers Nil
21.31
Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of
complex fertilizers
Nil
22.31 Composite fertilizers Nil
23.31 Potassium Nitrate, in a form indicative of its use for manurial purpose Nil
24.3102.10Urea for use as manure Nil
25.3102.21All goods Nil
26.3104.30Potassium sulphate containing not more than 52% by weight of potassium oxide Nil
27.3105.20All goods Nil
28.3105.30Diammonium phosphate for use as manure or for the production of complex fertilizers Nil
29.3105.51All goods Nil
30.3105.59All goods Nil
31.3105.60All goods Nil
32.3105.90All goods Nil
33.38.22
All goods specified against S. Nos. 138 of the Table annexed to notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st
March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such
goods
34.39.20Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art filmsNil
35.4801.00Newsprint Nil
36.48.10Lightweight coated paper weighing upto 70 g/m
2,
imported by actual users for printing of magazinesNil
37.52.01All goods Nil
38.71
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
39.71
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
40.71
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
41.71 Rough diamonds (industrial or non- industrial) Nil
42.
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 Salbony 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
43.84 or 85
All goods specified against S. Nos. 239 to 242 of the Table annexed to notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.21/2002 -Customs,
dated the 1st March, 2002, subject to the conditions specified in the Annexure to that notification in
relation to such goods
Nil
44.84 or 85
Parts of outboard motors, specified against S. No.255 of the Table annexed to the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs,
dated the 1st March, 2002, subject to the conditions, specified in the Annexure to that notification in
relation to such goods
Nil
45.85
All goods specified against S. Nos. 292 of the Table annexed to notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st
March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such
goods
Nil
46.85.24
All goods specified against S. Nos. 310 of the Table annexed to notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 21/2002 -Customs, dated the 1st
March, 2002, subject to the conditions specified in the Annexure to that notification in relation to such
goods
Nil
47.89.08All goods Nil
48.
90 or any
other
Chapter
Goods specified against S.No. 361 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1
st
March, 2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
49.
90 or any
other
Chapter
Goods specified against S.No. 363 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1
st
March,2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
50.
90 or any
other
Chapter
Goods specified against S.No. 365 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1
st
March,2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
51.
90 or any
other
Chapter
Goods specified against S.No. 367 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1
st
March,2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
52.
90 or any
other
Chapter
Goods specified against S.No. 368 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated 1
st
March,2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
53.
90 or any
other
Chapter
Goods specified against S.No. 369 of the Table annexed to notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated 1
st
March,2002,
subject to the conditions specified in the Annexure to that notification in relation to such goods.
Nil
54.98.01
All goods specified in items (i), (ii) ,(iv) and (v)in column (3) against S. No. 399 of the Table annexed
to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21
/2002-Customs, dated the 1st March, 2002
Nil
55.98.03
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
56.
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
57.
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
(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.
Nil
58.
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
59.
Any
Chapter
All goods imported in terms of the notification of the Government of India in the Ministry of Finance
(Department of Revenue), 51/96-Customs, dated the 23rd July, 1996
Nil
60.
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
61
Any
Chapter
Artificial plasma Nil
62.
Any
Chapter
All goods, other than those specified against S. Nos. 1 to 61 above
4% ad
valorem
T. R. Rustagi
Joint Secretary to the Government of India
F.No 334 / 1 / 2002 -TRU
