Conditions || Lists
1st March, 2002
Notification No. 21 / 2002-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in
supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-
Customs, dated the 1
st
March, 2001[ G.S.R. 116(E) dated the 1
st
March, 2001], the Central Government, being satisfied that
it is necessary in the public interest so to do, hereby exempts the goods 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 or sub-heading 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,-
(a) 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;
(b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act,
as is 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 -
a) the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1st day of April, 2003 ;
b) the goods specified against serial Nos. 250, 251 , 252 and 415 of the said Table on or after the 1st day of March, 2005 .
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 or sub -
heading
Description of 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
Goods upto an aggregate of ten thousand metric tonnes of total
imports of such goods in a financial year.
15% - 1
4.
0405.10 or
0406.90
All goods 30% - -
5.5 Pancreas 5% - -
6.0511.90 Artemia cyst 15% - -
7.
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
5% Nil -
8.6, 7, 8, 9 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
5% Nil 2
9.06.01 or 06.02All goods 5% - -
10.0703.10 Onions 5% - -
11.07.13 Pulses 10% - -
12.8 Cashew nuts in shell Nil Nil -
13.
8, 12, 13, 15 , 16,
17, 18, 19, 20 or
21
All goods (excluding alcoholic preparations falling under sub-heading
2106.90)
25% - 3
14.0802.12 All goods
Rs. 65/-
per kg.
- -
15.0802.90 All goods other than Areca nuts 30% - -
16.
0805.10, 0805.50
0806.10 or
0808.20
All goods 30% - -
17.
0810.60 or
0810.90
All goods 15% - -
18.10.01 All goods other than Meslin 50% - -
19.10.01 Meslin Nil - -
20.
1005.10 10.07 or
1008.20
All goods 50% - -
21.1005.90
Goods upto an aggregate of-
a) four lakh metric tonnes of total imports of such goods in the
financial year 2001-2002
b) four lakh and fifty thousand metric tonnes of total imports of such
goods in the financial year 2002-2003
15% - 1
221005.90 All goods other than those specified against S. No. 21 above 50% - -
231107.10 All goods 30% - -
24.12.09
All goods (other than those falling under sub-headings 1209.91 and
1209.99)
15% - -
25.
1209.91 or
1209.99
All goods 5% - -
26.
1211.30 1211.40
or 1211.90
All goods 15% - -
27.1301.90 Oleopine resin 15% - -
28.
1302.19 or
1302.20
All goods 15% - -
29.15
Edible oils falling under headings 15.08, 15.11, 15.12, 15.13, 15.14
or 15.15
85% - -
30.15
All goods , having a Free Fatty Acid (FFA) content of 20 per cent . or
more and falling under headings 15.07, 15.08, 15.09, 15.10, 15.11,
15.12, 15.13, 15.14 or 15.15
30% - -
31.15 Refined vegetable oils of edible grade, in loose or bulk form 85% - -
32.15
Vegetable oils of edible grade, in loose or bulk form other than those
specified against S. No.31 above, imported for the manufacture of oil
commonly known as "Vanaspati" or for refining
Explanation.- The expression "Vegetable oil" means-
(a) in the case of cottonseed oil, oil having a free fatty acid content of
at least 0.2%; and
(b) in the case of any other vegetable oil, oil with free fatty acid
content of at least 0.5%.
75% - 4 and 5
33.15.05 All goods 15% - -
34.15.11 Crude palm oil and its fractions, of edible grade, in loose or bulk form65% - -
35.1512.11
Crude sunflower seed or safflower oil upto an aggregate of one lakh
and fifty thousand metric tonnes of total imports of such goods in a
financial year
50% - 1
36.1512.11 All goods other than those specified against S.No. 35 above 75% - -
37.
1514.91 or
1514.99
Refined rape, colza or mustard oil upto an aggregate of one lakh and
fifty thousand metric tonnes of total imports of such goods in a
financial year
45% - 1
38.17.01 All goods 60% - -
39.
1702.11 or
1702.19
All goods 25% - -
40.17.03 All goods 15% - -
41.1704.10 All goods 30% - -
42.1806.90
Food preparations, meant for infant use and put up for retail sale, of -
(i) flour, meal, starch or malt extract containing cocoa in a proportion
by weight 40% or more but less than 50%, calculated on a totally de-
fatted basis; or
(ii) goods of headings 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% - -
43.1901.10 Preparations for infant use, put up for retail sale 30% - -
44.
1905.31 or
1905.32
All goods 30% - -
452004.10 All goods 30% - -
46.
2009.11, 2009.12
or 2009.19
Orange juice 30 % - -
47.2106.90
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)
30% - -
48.22 Wine, for use as sacramental wine 30% Nil 6
49.2207.10 All goods - Nil -
50.2207.20 All goods 15% - -
51.22.08 Angostura bitters 5% Nil -
52.
23, 28, 29, 30 or
38
Veterinary drugs and other goods specified in List 1 15% - -
53.2301.20 All goods 5% - -
54.
2302.20, 23.04,
23.05 or 23.06
All goods 15% - -
55.23.04 Dietary Soya Fibre 15% - -
56.2309.90
Prawn feed
Explanation. - For the removal of doubt, "prawn feed" shall mean
goods-
1. 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 the Public Notice No. 19 (RE-88)/1997-
2002, dated the 24
th
June, 1998 (as amended from time to time) of
the Government of India, in the Ministry of Commerce and Industry.
5% - -
57.25 Spodumene ore, Strontium ore or Natural Boron ore 15% - -
58.25
The following goods, when imported for use in the manufacture of
refractory products falling under Chapters 38, 68 or 69, namely:-
(1) Andalusite falling under sub-heading 2508.50;
(2) Fused mulite falling under sub-heading 2508.60;
(3) Dead burnt magnesite (DBM), falling under heading 25.19,
having-
(a) magnesium oxide content not less than 92% by weight,
(b) silica content less than 4% by weight, and
(c) bulk density not less than 3.20gm/cc
(4) Fused magnesia falling under heading 25.19;
(5) Sea water magnesia falling under heading 25.19
15% - 5
59.25, 28 or 38
The following goods, when imported for use in the manufacture of
refractory products falling under Chapters 38, 68 or 69, namely:-
(1) Natural graphite powder ;
(2) Aluminous cement ;
(3) Silicon metal (with 99% purity) ;
(4) Micro/fumed silica ;
(5) Calcined alumina, Brown fused alumina and Sintered/ tabular
alumina ;
(6) Fused zirconia ;
(7) Sodium hexametaphosphate ;
(8) Silicon carbide and boron carbide ;
(9) Reactive alumina .
25% - 5
60.25.03 Crude or unrefined sulphur 5% - -
61.25.21
Low silica limestone (i.e less than 0.6% silica content) for use in the
manufacture of goods falling under Chapter 72
15% - 5
62.2523.10 Cement clinkers 20% - -
63.2523.29 Ordinary Portland Cement 20% - -
64.26 Gold concentrate imported by a gold refinery for refining into gold.- Nil -
65.2620.19 All goods (excluding zinc dross) 15% - -
66.2620.30 All goods (excluding copper mill scale) 15% - -
67.27
N-Paraffin imported for use in the manufacture of Linear Alkyl
Benzene
20% - 5
68.27.01 Coking coal of ash content below 12% 5% - -
69.27.01 Coking coal of ash content of 12% or more 15% - -
70.2701.12 All goods other than coking coal 25% - -
71.27.04
Metallurgical coke when imported by a manufacturer of pig iron or
steel using a blast furnace or COREX technology
5% - 5
72.2707.99 Carbon black feedstock 25% - -
73.27.10
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 and is ordinarily used as an illuminant in oil
burning lamps.
10% - -
74.27.10 Naphtha 10% - -
75.27.10 Naphtha when imported by the power plants specified in List 2 10% Nil 7
76.27.10 or 2714.90All goods, for the manufacture of fertilisers Nil Nil 5
77.2711.11 Liquefied natural gas 5% Nil -
78.2714.90 All goods, for the purpose of power generation - Nil -
7928 or 29 Chemicals, for use in the manufacture of Centchroman Nil - -
80.28, 29 or 30
Formulations or bulk drugs specified in List 3
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)
5% - -
81.28, 29 or 30
Formulations or bulk drugs, namely, Nilutamide, Sodium fusidate,
Doxorubicin HCl, Cyclosporine, Azathioprine, Enoxaparin, 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% - -
82.28, 29 or 30
Formulations or bulk drugs, namely, Ceftazidime, Cefotaxime,
Cisplatin, Melaginina, Measles vaccine, Vinblastine, Vincristine,
Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch,
Lincomycin HCl, Prostaglandin F2 alpha (PGF2), Salazosulpha
pyridine, Sulphadoxine or Sulphamethoxy pyrazine.
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)
25% - -
83.28, 29, 30 or 38
The following goods, namely:-
(A) Life saving drugs / medicines including their salts and esters and
diagnostic test kits specified in List 4
(B) Bulk drugs used in the manufacture of life saving drugs or
medicines at (A) above
(C) Other life saving drugs or medicines
Nil
Nil
Nil
Nil
-
Nil
-
5
8
84.
28, 29, 32, 39, 70
or 90
The following goods, namely:-
(A) Goods specified in List 5, for the manufacture of
telecommunication grade optical fibres or optical fibre cables;
(B) Fibre reinforced plastic rods (FRP), for the manufacture of
telecommunication grade optical fibres or optical fibre cables;
(C) Goods specified in List 6 for manufacture of telecommunication
grade FRP
5%
5%
Nil
-
-
-
5
5
5
85.
28, 29, 84, 85 or
90
The goods specified in List 7, for the manufacture of laser and laser
based instrumentation
Nil Nil 9
86.28 or 38
The following goods, namely:-
(A) Silicon in all forms, that is, polycrystalline silicon or ingots, for the
manufacture of undiffused silicon wafers;
(B) Undiffused silicon wafers, for the manufacture of solar cells or
solar cell modules;
Nil - 5
87.28
The following goods, namely:-
(i) Radium and its salts;
(ii) Radioactive isotopes of iodine, phosphorus, cobalt, caesium and
all chemical compounds containing such radioactive isotopes;
(iii) Molybdenum 99 and technetium 99 m isotopes;
(iv) Enriched uranium or uranium oxide
15% - -
88 .28 Phosphoric acid, for the manufacture of fertilisers 5% Nil -
89.28
Anhydrous ammonia, for the manufacture of goods falling under
Chapter 31, for use as fertilisers
- Nil -
90.28
Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic
zirconia
15% Nil -
91.2801.20 Iodine for manufacture of Potassium Iodate - Nil 5
92.2836.20 Disodium Carbonate (Soda ash) 20% - -
93.29 or any Chapter
Raw materials, intermediates and consumables supplied by the
UNICEF for the manufacture of DTP vaccines
Nil Nil 10
94.
29, 30, 34, 37, 38,
39, 69, 84, 85, 90
or 94
(A) Medical equipment (excluding foley balloon catheter) and other
goods, specified in List 8;
(B) Parts for the manufacture, and spare parts for the maintenance, of
the goods at (A) above sadlink
15%
15%
-
-
-
11
95.
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
5% - 5
96.29 or 38 Gibberellic acid 5% Nil -
97.29
Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA),
Dimethyl Terephthalate (DMT), Caprolactum
20% - -
98.29
DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto
Butyrolactone, Thymidine, Artemisinin
5% - -
99.29 7-ACA, Pseudoionone, Methyl tertiary butyl ether 25% - -
100.29
Codeine Phosphate or Narcotine, imported by Government Opium
and Alkaloid Factories
5% Nil -
101.29 Maltol, for use in the manufacture of Deferiprone Nil - 5
102.
29.22
or 29.30
Feed grade of-
(i) L Lysine,
(ii) L Lysine mono Hydrochloride,
(iii) DL Methionine, and
(iv) Methionine Hydroxy Analog
15% - -
103.30 Homoeopathic medicines 25% - -
104.30 Medicaments containing spirit - Nil -
105.30
Japanese Encephalitis (JE) vaccine, imported by the Andhra
Pradesh Government through UNICEF
Nil - -
106.31 Kyanite salts, in a form indicative of their use for manurial purpose5% - -
107.31
Muriate of potash, for use as manure or for the production of complex
fertilisers
5% - -
108.31
Ammonium phosphate or ammonium nitro-phosphate, for use as
manure or for the production of complex fertilisers
5% - -
109.31 Composite fertilisers 5% - -
110.31 Potassium Nitrate, in a form indicative of its use for manurial purpose5% - -
111.3102.10 Urea, for use as manure 5% - -
112.3104.30
Potassium sulphate, containing not more than 52% by weight of
potassium oxide
5% - -
113.3105.30
Diammonium phosphate, for use as manure or for the production of
complex fertilisers
5% - -
114.
32, 34, 38, 83 or
any other Chapter
Electric parts for fitting on electric lamp / table lamp / wall lamp /
ceiling lamp / door lamp / window lamp / garden lamp ;
Hinges, metal locks and back of photo frames, and fittings for photo
frame / box ;
Wax items for candle holder / votive / cup;
Chemicals / lacquer required for improved finish of export product ;
Motifs for attachment on export product;
Severe atmospheric corrosion inhibitor (SACI) used as rust
preventive concentrate for coating on ornamental painted and
unpainted Cast Iron Artware ;
Heat resistant paint used on cast iron items for ornamental fire place
accessories;
Wood polish materials ; and
Poly films used for shrink wrapping and cling - wrapping of artwares
Nil Nil 12
115.
32, 39, 40, 41, 44,
45, 54, 56, 68, 70
or 95
The following goods for use in the manufacture of sports goods,
namely:-
(1) Printing inks
(2) Nylon gut
(3) PU Grip (sheets for hockey sticks)
(4) Butyl bladders for inflatable balls
(5) PU leather for inflatable balls
(6)Willow clefts, ashwood or beechwood
(7) Cork bottoms
(8) Carbon fibres
(9) Glass fibre
15% - -
116.32, 39 or 71
The following goods, namely :-
(i) Silver powder suspension of Chapter 32
or 71;
(ii) Silicone resin and silicone rubber of
Chapter 39
5% Nil 5 and 13
117.32, 84 or 96
Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon
Gear Carriage, for use in printers for computers
5% - -
118.3301.90 Extracted oleoresins 25% - -
119.3302.10
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. volume, determined at 20 degrees
centigrade)
30% - -
120.
35, 39, 72 or
73
The following goods for the manufacture of syringes and needles
falling under heading 90.18, namely:-
(1) Adhesive epoxy grade falling under sub-heading 3506.99;
(2) Low density polyethylene falling under sub-heading. 3901.10;
(3) Polypropylene falling under sub-heading 3902.10;
(4) Stainless steel strip falling under sub-heading 7220.90;
(5) Stainless steel capillary tube falling under sub-headings 7304.90,
7306.40 or 7306.90
15% - 5
121.35
Hydroxyethyl starch, for use in the manufacture of Plasma Volume
Expanders
5% - 5
122.35 Isolated soya protein 15% Nil -
123.37 or 85 Films and video cassettes 15% Nil 14
124.37 Film strips and film slides for educational purposes 15% Nil -
125.37 Film of a predominantly educational character 15% Nil 15
126.37
Microfilms, of printed books (including covers for printed books),
periodicals (including newspapers), music manuscripts, maps,
charts, plans, drawings and designs
15% Nil -
127.37
Exposed and developed film sheets for printing or reproduction of
printed books (including covers for printed books), periodicals
(including newspapers), music manuscripts, maps, charts, plans,
drawings and designs
15% Nil -
128.37 Exposed cinematographic films 15% Nil 16
129.37
Colour positive unexposed cinematographic film in jumbo rolls and
colour negative unexposed cinematographic film in rolls of 400 feet
and 1000 feet
5% Nil -
130.
3701.20 or
3702.20
Instant print film 5% - -
131.
3702.32, 3702.39,
3702.42, 3702.43
or 3702.44
All goods 25% - -
132.37.04 or 85.24
Cinematographic films, exposed but not developed;
Recorded magnetic films used for producing TV serials
Nil
Nil
Nil
Nil
-
-
133.38 or 81
Graphite synthetic or cobalt alloy/metal powder, for the manufacture of
diamond tools falling under Chapter 82
25% - 5
134.38 Lumulus Amebocyte Lysate (LAL) Test Kit 15% - -
135.38 Dipping Oil, Paclobutrazol (Cultar) 15% - -
136.38
Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
5% - -
137.38.17 Mixed Alkyl Benzenes 25 % - -
138.38.22
Reference Standard, imported by the Central Drug Laboratory,
Kolkata
5% Nil 17
139.3823.70 All goods 30% - -
140.
39, 48 or any other
Chapter
Tags, labels, printed bags, stickers, belts, buttons or hangers,
imported by bona fide exporters
Nil Nil -
141.39 or 74
(i) Alatheon of Chapter 39
(ii) Copper wire of Chapter 74
Nil Nil 5 and 18
142.39
Dextran, imported for use in the manufacture of Plasma Volume
Expanders
5% - 5
143.39 Saddle tree 5% - -
144.39.07
Polyester chips for manufacture of yarn of polyesters or Polyester
Staple Fibre (PSF)
25% - 5
145.39.08 Nylon chips, for manufacture of Nylon Filament Yarn 25% - 5
146.39.08 Nylon 6, 12 chips, for manufacture of Nylon monofilament 25% - 5
147.39.20
Subbed polyester base, for the manufacture of medical or industrial
X-ray films and graphic art films
Nil - -
148.4012.13 Retreaded tyres, of a kind used on aircrafts 3% - -
149.41
Wet blue chrome tanned leather, crust leather, finished leather of all
kinds, including splits and sides of the aforesaid
Nil - -
150.43.01 or 43.02
All goods (other than those falling under sub-headings 4301.30 and
4302.13)
Nil - -
151.47
Pulp of wood or of other fibrous cellulosic material ( excluding rayon
grade wood pulp)
Nil - 5 and 19
152.47.07
All goods imported for use in, or supply to, a unit for manufacture of
paper or paperboard
5% Nil 20
153.48
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
5% Nil -
154.48.01 Newsprint 5% Nil -
155.48.02
Mould vat made watermarked bank note paper, 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 Bank Note Mudran Limited, Mysore, or the Bhartiya
Reserve Bank Note Mudran Limited, Salbony
Nil Nil -
156.48.10
Light weight coated paper weighing upto 70 g/m
2
, imported by
actual users for printing of magazines
5% Nil -
157.49 or 85.24
The following goods, namely:-
(i) Information Technology software, and
(ii) Document of title conveying the right to use Information
Technology software.
Explanation .- "Information Technology software" means any
representation of instructions, data, sound or image, including source
code and object code, recorded in a machine readable form, and
capable of being manipulated or providing interactivity to a user, by
means of an automatic data processing machine.
Nil - -
158.49
Commonwealth and International Reply Coupons and UNESCO
Coupons
Nil Nil -
159.49
Greeting cards, diaries and calendars, and corresponding number of
envelopes for such greeting cards, diaries and calendars, imported
by UNICEF
Nil - -
160.49
Printed books (including covers for printed books) and printed
manuals (including those in loose-leaf form with binder)
Nil - -
161.49 Cheque forms (including blank travellers cheques) 15% - -
162.49.06 All goods Nil - -
163.49.07 Printed Indian Bank Notes, imported by the Reserve Bank of IndiaNil Nil -
164.49.11
Plans, drawings and designs
Nil - -
165.51.01
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
5% - -
166.51.01
The following goods, namely:-
1. Raw wool of average fibre diametre 32 microns and above;
2. Shorn wool falling under sub-heading 5101.21;
3. Carbonised wool falling under sub-heading 5101.30
5%
15%
15%
-
-
-
-
-
-
167.52 or any Chapter
(a) Fasteners
(b)Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly and other garment stays
including plastic stays
(i) Fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord Stopper
(s) Toggles
(t) Polywadding materials
Nil Nil 21
168.
52, 54, 55, 56, 58
or 59
Lining and inter-lining materials Nil Nil 21
169.53.01 Flax fibre 15% - -
170.5303.10 Raw jute 5% - -
171.5303.90 Jute waste (including yarn waste and garnetted stock) 25% - -
172.
6001.10 or
6001.92
Pile fabrics for the manufacture of toys 15% - 5
173.63.02 Cotton terry towels 25% - -
174.
64 or any other
Chapter
The following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 9 (A)
(2) Other parts, consumables and items specified in List 9 (B)
25%
25%
-
-
-
22
175.68, 82 or 84
Moulds (including chassis for the manufacture of semi-conductor
devices), tools (excluding tungsten carbide micro PCB drills) and
dies, for the manufacture of electronic parts
15% - 23
176.70 or 90
Preform of Silica for the manufacture of telecommunication grade
optical fibres or optical fibre cables.
5% - 5
177.70.02
Capillary tubes and rods of glass, for the manufacture of
thermometers
25% - 5
178.70.15 Rough opthalmic blanks, for manufacture of optical lenses 25% - -
179.71
Industrial diamonds, whether natural or synthetic, in dust or in powder
form
25% - -
180.71
The following goods, namely:-
(i)Raw pearls, other than cultured pearls;
(ii) Rubies, emeralds and sapphires, unset and imported uncut;
(iii) Rough diamonds (industrial or non-industrial)
5% Nil -
181.71 Current coins of the Government of India Nil Nil -
182.71
Raw cultured pearls (including admixtures of pearls containing raw
real pearls and cultured pearls)
5% - -
183.71 Rough semi-precious stones 5% - -
184.71 Cut and polished coloured gemstones 15% - -
185.71
Ash and residues containing precious metal or precious metal
compounds, of a kind used principally for the recovery of precious
metal
15% - -
186.71
Foreign currency coins when imported into India by a Scheduled
Bank
Nil Nil 24
187.71.02 Non-industrial diamonds (other than rough diamonds) 15% - -
188.71.04 Rough synthetic stones 15% - -
189.
7110.11 or
7110.19
Platinum 15% - -
190.
72 or any other
Chapter
The horological raw materials specified in List 10 15% - 5 and 25
191.72 or any ChapterCoin blanks imported by a Mint of the Government of India Nil Nil 26
192.72 or 73
All goods, other than seconds and defectives, required for the
manufacture of goods falling under Chapter 84 or 85
25% - 5 and 27
193.72 Hot rolled stainless steel coils, other than seconds and defectives25% - -
194.72
Hot rolled grain oriented or hot rolled non grain oriented steel coils,
other than seconds and defectives
25% - -
195.72
Tin mill black plate (TMBP) coils, other than seconds and defectives,
for the manufacture of tin plates only
25% - -
196.72
Hot rolled stainless steel coils for use in the manufacture of coin
blanks to be supplied to a Mint of the Government of India
Nil Nil 5
197.72.01 Pig iron 15% - -
198.7202.60 Ferro-nickel 5% - -
199.72.03
Hot briquetted iron (HBI) and sponge iron, imported by or on behalf of
an electric arc furnace unit or induction furnace unit
25% - -
200.72.04
Melting scrap of iron or steel (other than stainless steel or heat
resisting steel), for use in, or supply to, a unit for the purpose of
melting
5% - 20
201.72.04 Re-rollable scrap 25% - 28
202.7204.21 Scrap of stainless steel, for the purpose of melting 5% - -
203.72.06 Ingots, other than seconds and defectives 25% - -
204.72.07
Billets, blooms and slabs containing by weight less than 0.6 per cent.
of carbon, other than seconds and defectives
25% - -
205.72.08 or 72.11
Iron or non-alloy steel hot rolled coils (flat rolled products in coils, not
further worked than hot rolled, of not less than 1.5 mm. thickness, of a
width exceeding 500 mm. and of a weight not less than 500 kgs. per
piece), containing carbon content less than 0.6 per cent. by weight,
other than seconds and defectives
25% - -
206.72.18 Stainless steel slabs, other than seconds and defectives 25% - -
20772 All goods , other than the goods specified in List 11 30% - -
208.73, 84 or 85 Agricultural silos 25% - -
209.75.01 Nickel oxide sinter, for use in the manufacture of steel 5% - 5
210.75.02
Unwrought nickel, for use in the manufacture of steel
5% - 5
211.7615.19
All goods (other than pressure cookers of aluminium alloys or non-
stick utensils of aluminium)
25% - -
212.7615.20 All goods (other than Sanitary ware of aluminium or aluminium alloys)25% - -
213.8207.90 Interchangeable tools for metal working hand tools 25% - -
214.
84, or any other
Chapter
Goods specified in List 12 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, 1999 and granted by the Government of India or any State
Government to the Oil and Natural Gas Corporation or Oil India
Limited on nomination basis
Nil Nil 29
215.
84 or any other
Chapter
Parts and raw materials for manufacture of goods to be supplied in
connection with the purposes of off-shore oil exploration or
exploitation
Nil Nil 30
216
84 or any other
Chapter
Goods specified in List 12 required in connection with petroleum
operations undertaken under specified contracts
Nil Nil 31
217.
84 or any other
Chapter
Goods specified in List 12 required in connection with petroleum
operations undertaken under specified contracts under the New
Exploration Licensing Policy
Nil Nil 32
218.
84 or any other
Chapter
Goods specified in List 13 required in connection with coal bed
methane operations undertaken under specified contracts under the
Coal Bed Methane Policy
Nil Nil 32
219.84 or any ChapterGoods specified in List 14 5% - 33
220.
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
5% Nil -
221.
84 or any other
Chapter
Fire fighting equipment, namely:-
(i) turnable ladders & hydraulic platforms of height of 30 meters and
above
(ii) portable pumps of 45 HP/3500 RPM and above, discharging
1500 LPM water and above
(iii) pneumatic lifting bags
(iv) explosive gas detection equipment with tubes
(v) rescue tools and gears
(vi) compressed air breathing system
(vii) spare parts for maintenance of goods specified at (i) and (ii)
above
20% - -
222.
84 or any other
Chapter
Goods specified in List 15, required for setting up of a Training and
Development Project by the Jewellery Product Development Centre,
Mumbai or the Indian Gemological Institute, Delhi, or the Indian
Diamond Institute, Surat
15% - 34
223.
84 or any other
Chapter
The following goods, namely:-
(a) Vacuum tube solar collectors, concentrating solar collectors,
plastic collectors or stirling engines, for manufacture of solar energy
equipment;
(b) Linear actuators for tracking systems, Fresnel lenses or sun
sensors, for manufacture of concentrating solar collectors
15% Nil -
224.84 or any Chapter
The following goods, namely:-
(1) Wind operated electricity generators upto 30 KW and wind
operated battery chargers upto 30 KW
(2) Parts of wind operated electricity generators, for the manufacture
or the maintenance of wind operated electricity generators, namely:-
(a) Special bearings, (b) Gear box,
(c) Yaw components, (d) Sensors,
(e) Brake hydraulics, (f) Flexible coupling,
(g) Brake calipers, (h) Wind turbine controllers, (i) Parts of the goods
specified at (a) to (h) above.
(3) Blades for rotor of wind operated electricity generators, for the
manufacture or the maintenance of wind operated electricity
generators
(4) Parts for the manufacture or the maintenance of blades for rotor of
wind operated electricity generators
(5) Raw materials for the manufacture of blades for rotor of wind
operated electricity generators
5%
5%
5%
5%
5%
-
-
-
-
Nil
35
35
35
35
35
225.84 or any Chapter
Goods required for,-
(A) the substitution of ozone depleting substances (ODS);
(b) 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 36
226.84 or any Chapter
(A) 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 a fertilizer plant; and
(B) spare parts, other raw materials (including semi-finished material)
or consumables stores, essential for maintenance of the fertilizer
plant mentioned above
5% 16% 37
227.
84 or any other
Chapter
Goods specified in List 16 required for use in a Green House 25% - 38
228.
84 or any other
Chapter
Goods specified in List 17 required for setting up crude petroleum
refinery
5% 16% -
229.
84 or any other
Chapter
The following goods, namely:-
(1) Kits required for the conversion of motor-spirit or diesel driven
vehicles into Compressed Natural Gas driven or Propane driven or
Liquefied Petroleum Gas driven vehicles;
(2) Parts of the kits specified at (1) above
5% - 39
230.
84 or any other
Chapter
Goods specified in List 18 required for construction of roads Nil Nil 40
231.
84 or any other
Chapter
Goods specified in List 19 required for development of Ports 10% - 41
232.
84 or any other
Chapter
Goods specified in List 20 required for development of Airports 10% - 42
233.
84 or any other
Chapter
Navigational, communication, air-traffic control and landing
equipment and spares for maintenance of such equipment when
imported by Airports Authority of India
25% - 43
234.
84 or any other
Chapter
Goods specified in List 21 required for the initial setting up of a hotel
or for substantial expansion of a hotel
25% - 44
235.
84 or any other
Chapter
Compressed Natural Gas ( CNG) dispenser 25% - -
236.84 or any Chapter
All goods, for renovation or modernisation of a power generation
plant (other than captive power generation plant)
5% 16% 45
237.84 or 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% 46
238.84 or any Chapter
a) Parts of catalytic convertors, for manufacture of catalytic convertors
b) The following goods for manufacture of catalytic convertors and
their parts, namely:-
(a) Palladium
(b) Platinum
(c) Rhodium
(d) Raw Substrate (ceramic)
(e) Washcoated Substrate (ceramic)
(f) Raw Substrate (metal)
(g) Washcoated Substrate (metal)
(h) Noble Metal Solution
(i)Noble Metal Compounds
5%
5%
-
-
5
5
239.84, 85 or 90
Goods specified in List 22 required for basic telephone service,
cellular mobile telephone service, internet service or closed users's
group 64 KBPS domestic data network via INSAT satellite system
service
5% 16% 47
240.84, 85 or 90 Goods specified in List 23 required for radio paging service 5% 16% 48
241.84, 85 or 90
Goods specified in List 24 required for Public Mobile Radio Trunked
Service (PMRTS)
5% 16% 49
242.
84, 85 or any other
Chapter
Parts of goods specified at S. No. 239, 240 and 241 above 5% 16% 5
243.84, 85 or 90
The goods specified in List 25, for the manufacture of goods falling
under heading 85.41 or 85.42
Nil - 5
244.84, 85 or 90 The goods specified in List 26 15% - -
245.84, 85 or 90 The goods specified in List 27 5% - 50
246.84, 85 or 90
The following goods, imported by an accredited press cameraman:-
(i) Photographic cameras;
(ii) cinematographic cameras;
(iii) digital cameras; and
(iv) lenses, filters, flash light apparatus and exposure meters required
for use with the aforesaid cameras
Nil Nil 51
247.84, 85 or 90
The following goods, imported by an accredited journalist:-
(i) Personal computers including lap top personal computers;
(ii) typewriters; and
(iii) fax machines
Nil Nil 52
248.84, 85 or 90
Goods specified in List 28 imported by units in the Pharmaceutical
and Bio-technology sectors having export turnover of Rs. 20 crores
and above during the preceding financial year if such importer has
Research and Development Wing which is registered with the
Department of Scientific and Industrial Research in the Ministry of
Science and Technology of the Government of India
Nil Nil 53
249.
84,85 ,90,91,94 or
any other Chapter
Goods specified in List 29 25 % - -
250.84, 85 or 90
The following goods for use in the textile industry, namely:-
(1) Machinery or equipment specified in List 30;
(2) Parts, for manufacture , and spare parts for the maintenance, of
the goods at (1) above
5%
5%
-
-
-
5
251.84,85 or 90
The following goods for use in the textile industry, namely:-
(1) Machinery or equipment specified in List 31;
(2) Parts, for manufacture , and spare parts for the maintenance, of
the goods at (1) above
5%
5%
Nil
Nil
-
5
252
84 or any other
Chapter
The following goods for use in the silk textile industry, namely:-
(1) Machinery or equipment specified in List 32, required for reeling,
weaving, twisting, processing and printing ;
(2) spare parts required for the maintenance of machinery or
equipment specified at (1) above, imported by a silk mill
10%
10%
Nil
Nil
5
5
25384 or 85
The following goods for the manufacture of ground power units and air
jet starters, namely :-
(1) Diesel engines of 2400 rpm;
(2) Alternators of 400 Hz, 115/200 V and 2400 rpm;
(3) Oil free dry screw compressor
15% - -
25484 or 85
Spares, supplied with outboard motors for maintenance of such
outboard motors
5% - 54
25584 or 85 Parts of outboard motors specified in List 33 5% - 55
256.84 or 85
Braille printer or Braille embosser or Braille display, specially
designed for computer systems
Nil - -
257.84 or 90 Goods specified in List 34, designed for use in the leather industry5% Nil -
258.84 or 90
Equipment having multiple functions of printing, scanning and
photocopying and where the principal function cannot be determined
25% - -
259.84
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 -
260.84
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% - 56
261.84
Bushings made of Platinum and Rhodium alloy when imported in
exchange of worn out or damaged bushings exported out of India
25% - 57
262.
8409.91 or
8409.99
All goods other than parts of goods falling under sub-heading.
8407.31, 8407.32, 8407.33, 8407.34 or 8408.20
25% - -
263.84.14
All goods, other than the following, namely:-
(1) Compressors of a kind for use in airconditioning and refrigeration
equipment;
(2) Fans;
(3) Parts of compressors specified at (1) above
25% - -
264.8418.99
All goods, other than parts of goods falling under sub-headings
8418.10, 8418.21, 8418.22 or 8418.29
25% - -
265.84.21 Catalytic convertors 5% - -
266.8422.90 All goods, other than parts of dish washing machines 25% - -
267.
84.32, 84.33,
84.36 or 84.37
All goods (other than lawn and sports ground rollers, goods falling
under sub-headings 8433.11, 8433.19, 8437.80 and their parts)
15% - -
268.84.48
All goods, other than parts of goods falling under sub-heading
8447.20
25% - -
269.8451.90 All goods, other than parts of dry-cleaning machines 25% - -
270.84.71 CD -Writers Nil - -
271.84.71 Point of Sale (POS) terminals 15% - -
272.8472.90 Automatic teller machines 15% - -
273.8473.10 Printed circuit assemblies of word processing machines 15% - -
274.8473.21
Parts of electronic calculators for the manufacture of electronic
calculators
5% - 5
275.8473.30
Microprocessors for automatic data processing machines of heading
84.71, other than mother boards
Nil - -
276.8473.30
Parts (including ink cartridges with print head assembly and ink spray
nozzle) of the machines of heading 84.71, other than Populated
Printed Circuit Boards (PPCBs) including motherboards (with or
without CPU)
Explanation.- The exemption shall not be available in the case of an
assembly which includes any one or more of the following items,
namely:-
(i) Populated Printed Circuit Boards (PPCBs)
(ii) Motherboards (with or without CPU)
(iii) Power Supply Unit.
5% - -
277.8473.40
Printed circuit assemblies (including Cash Dispensing Mechanism
and Deposit Modules) for Automatic Teller Machines (ATMs)
15% - -
278.
8479.50 or
8479.89
Machinery for production of commodities 25% - -
279.
85 or any other
Chapter
Television equipment, cameras and other equipment for taking films,
imported by a foreign film unit or television team
Nil Nil 58
280.
85 or any other
Chapter
Photographic, filming, sound recording and radio equipment, raw
films, video tapes and sound recording tapes of foreign origin, if
imported into India after having been exported therefrom
Nil Nil 59
281.
85 or any other
Chapter
Parts of CNC systems 25% - 5
282.85 or any ChapterRaw materials or parts, for manufacture of button cells 15% - 5
283.
85 or any other
Chapter
The wireless apparatus, accessories and parts specified in List 35,
imported by a licensed amateur radio operator
5% - 60
284.
85 or any other
Chapter
Parts, sub-assemblies, SKD kits, CKD kits of Approach Surveillance
Radar (ASR) and Mode-S Monopulse Secondary Surveillance Radar
(MSSR) and spares for maintenance of such equipment, required for
the modernisation of airport facilities
25% - 61
285.
85 or any other
Chapter
The following goods, namely:-
(1) Mono or Bi polar Membrane Electrolysers and parts thereof
including secondary brine purification components, jumper switches,
filtering elements for hydrogen filters and any other machinery,
required for modernisation by using membrane cell technology, of an
existing caustic soda unit ;
(2) Membranes for replacement of worn out membranes in an
industrial plant based on membrane cell technology
15% - 62
286.
85 or any other
Chapter
Goods imported for being tested in specified test centres Nil Nil 63
287.85 or 90
Closed Circuit Television system used as Low Vision Aid for visually
handicapped persons
15% - -
288.85
(1) Newspaper page transmission and reception facsimile system or
equipment;
(2) Telephoto transmission and reception system or equipment
5% - 64
289.85
One set of pre-recorded cassettes accompanying books for learning
languages and essential complement to such books
Nil - -
290.85 Compact disc mechanism; tape deck mechanism 25% - -
291.85 CNC Systems 25% - -
292.85
Video cassettes and video tapes, of a predominantly educational
character
5% Nil 65
293.85
Audio cassettes, if recorded with material from books, newspaper or
magazines, for the blind
Nil Nil -
294.85
Deflection components for use in colour monitors for computers or for
use in PCBs of colour monitors for computers
Nil - 5
295.85 Floppy diskette 10% - -
296.8501.10
Stepper Motors for use in the manufacture of goods falling under
heading . 84.71
Nil - 5
297.8504.10 Ballasts for compact fluorescent lamps 25% - -
298.8504.40
Static converters for automatic data processing machines and units
thereof, and telecommunication apparatus
15% - -
299.8504.50
Other inductors for power supplies for automatic data processing
machines and units thereof, and telecommunication apparatus.
15% - -
300.8504.90
Printed circuit assemblies for static converters for automatic data
processing machines and units thereof, and telecommunication
apparatus; printed circuit assemblies for inductors for power supplies
for automatic data processing machines and units thereof, and
telecommunication apparatus
15% - -
301.85.06 Button cells 15% - -
302.8506.80 Battery Pack for cellular phones 15% - -
303.8517.90 Parts (other than populated PCBs) 5% - -
304.8518.29
Loudspeakers, without housing , having a frequency range of 300 Hz
to 3, 4 KHz with a diameter not exceeding 50 mm for
telecommunication use, cone type
10% - -
305.8518.29
Loudspeakers, without housing , having a frequency range of 300 Hz
to 3, 4 KHz with a diameter not exceeding 50 mm for
telecommunication use, other than cone type
10% - -
306.8518.30 Line telephone handsets 15% - -
307.8518.90
Printed circuit assemblies for -
(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a
diameter not exceeding 10 mm. and a height not exceeding 3 mm. for
telecommunication use;
(ii) loud speakers, without housing, having a frequency range of 300
Hz to 3,4 KHz with a diameter not exceeding 50 mm. for
telecommunication use; or
(iii) line telephone handsets.
15% - -
308.8522.90 Printed circuit assemblies for telephone answering machines 15% - -
309.85.24
CD-ROMs containing books of an educational nature, journals,
periodicals (magazines) or newspapers
Nil Nil -
310.85.24
Recorded magnetic tapes and floppy diskettes, imported by the
University Grants Commission for use in computers
5% Nil 66
311.8524.31 Compact Disc-Read Only Memory (CD-ROM) Nil - -
312.8525.10
Transmission apparatus other than apparatus for radio broadcasting
or television
15% - -
313.8525.20 Cellular Phones and Radio trunking terminals 10% Nil -
314.8525.40 Digital still image video cameras 15% - -
315.8526.91 Global Positioning System(GPS) apparatus 25% - -
316.8527.90 Portable receivers for calling, alerting or paging 10% Nil -
317.8529.10
Aerials or antennae of a kind used with apparatus for radio-telephony
and radio-telegraphy
10% - -
318.8529.90
Parts (including populated PCBs) of portable receivers for calling,
alerting or paging
5% - -
319.8529.90 Parts of Cellular Phones and Radio Trunking terminals 5% - -
320.
8529.90 or any
Chapter
Parts, components and accessories of mobile handsets including
Cellular Phones
Nil Nil 5
321.8529.90
The following goods, namely:-
(i) Parts (including populated PCBs) of digital still image video
cameras
(ii) Parts (excluding populated PCBs) of transmission apparatus
other than apparatus for radio-broadcasting or television and
parts(excluding populated PCB's) of transmission apparatus
incorporating reception apparatus
15%
5%
-
-
-
-
322.8529.90
Populated PCBs of,-
(a) transmission apparatus other than apparatus for radio
broadcasting or television
(b) transmission apparatus incorporating reception apparatus
15% - -
323.8531.20 Indicator panels incorporating Liquid Crystal Devices(LCD) 10% - -
324.8531.20 Indicator panels incorporating Light Emitting Diodes (LED) 15 % - -
325.8531.80
Flat panel displays of a kind used in automatic data processing
machines and tele- communication apparatus
15% - -
326.8531.90 Parts of indicator panels incorporating Liquid Crystal Devices(LCD)10% - -
327.8531.90 Parts of indicator panels incorporating Light emitting diodes(LED)15% - -
328.8531.90
Parts of electronic security systems for the manufacture of electronic
security systems
15% - 5
329.8536.50
Electronic AC switches consisting of optically coupled input and
output circuits (insulated thyristor AC switches)
15% - -
330.8536.50
Electronic switches, including temperature protected electronic
switches, consisting of a transistor and a logic chip (chip-on-chip
technology) for a voltage not exceeding 1000 volts
15% - -
331.8536.50
Electromechanical snap-action switches for a current not exceeding
11 amperes, switches of contact rating less than 5 amperes at
voltage not exceeding 250 volts
15% - -
332.8536.69 Plugs and sockets for co-axial cables and printed circuits 15% - -
333.8536.90 Connection and contact elements for wires and cables 15% - -
334.8536.90 Wafer probers Nil - -
3358538.90
Printed circuit assemblies for the following goods of heading 85.36,
namely:-
(1) electronic AC switches consisting of optically coupled input and
output circuits (insulated thyristor AC switches);
(2) electronic switches, including temperature protected electronic
switches, consisting of a transistor and a logic chip (chip-on-chip
technology) for a voltage not exceeding 1000 volts;
(3) electro-mechanical snap-action switches for a current not
exceeding 11 amperes, switches of contact rating less than 5
amperes at voltage not exceeding 250 volts;
(4) plugs and sockets for co-axial cables and printed circuits;
(5) connection and contact elements for wires and cables;
(6) wafer probers
15% - -
336.8540.11 All goods other than colour television picture tubes 25% - -
337.8543.89 Electrical machines with translation or dictionary functions 15% - -
338.8543.89 Complete Ozone generators 15% - -
339.8543.90
Printed circuit assemblies for -
(i) proximity cards and tags;
(ii) electrical machines with translation or dictionary functions.
15% - -
340.
8544.41 or
8544.49
Electric conductors, for a voltage not exceeding 80 V, of a kind used
for telecommunications
15% - -
341.8544.51
Electric conductors, for a voltage exceeding 80 V, but not exceeding
1000 V, fitted with connectors, of a kind used for telecommunications
15% - -
342.85.45
Graphite electrodes ( above 24 inches) for use in the manufacture of
goods falling under Chapter 72
15% - 5
343.87 Tricycles designed for use by crippled and disabled persons 15% - -
344.87.03
Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 87.02), including
station wagons and racing cars, new, which have not been registered
anywhere prior to importation,-
(a) if imported as Completely Built-up Units (CBU)
Explanation I .- "Completely Built-up Unit" means completely
assembled vehicle, whether or not fitted with tyres or batteries.
Explanation II .- For removal of doubts, it is hereby clarified that if the
engine and the gear box assemblies are installed in the body
assembly of a vehicle, then such vehicle shall be deemed as a
Completely Built-up Unit.
(b) if imported in any other form
60%
30%
-
-
-
-
345.87.11
Motor cycles (including mopeds) and cycles fitted with an auxiliary
motor, with or without side cars, and side cars, new, which have not
been registered anywhere prior to importation,-
(a) if imported as Completely Built-up Units (CBU)
Explanation . I - "Completely Built-up Unit" means completely
assembled vehicle, whether or not fitted with tyres or batteries.
Explanation II .- For removal of doubts, it is hereby clarified that if the
engine and the gear box assemblies are installed in the body
assembly of a vehicle, then such vehicle shall be deemed as a
Completely Built-up Unit.
(b) if imported in any other form
60%
30%
-
-
-
-
346.88 Aeroplanes, gliders, helicopters or simulators of aeroplanes Nil - -
347.88 or any Chapter
Parts of aeroplanes, gliders, helicopters or simulators of aircraft
(excluding rubber tyres and tubes for aeroplanes or gliders)
Nil Nil 67
348.88 or any Chapter
Raw materials -
(i) for manufacture or servicing of aircraft falling under heading 88.02;
(ii) for manufacture of parts of aircraft at (i) above
Nil Nil 68
349.88 or any Chapter
The following goods, namely: -
(i) Satellites and pay-loads brought into India for launch by Indian
launch vehicles from Indian soil into Outer Space;
(ii) Ground equipment brought for testing of (i) above
Nil Nil 69
350.89
Barges imported along with ships for the more speedy unloading of
imported goods and loading of export goods
Nil Nil 70
351.
89 or any
Chapter
Capital goods and spares thereof, raw materials, parts, material
handling equipment and consumables, for repairs of ocean-going
vessels by a ship repair unit registered with the Director General of
Shipping, Government of India
Nil Nil 71
352.89.01
All goods (excluding vessels and other floating structures as are
imported for breaking up)
Nil Nil 72
353.
89.02, 89.04,
8905.10 or
8905.90
All goods (excluding vessels and other floating structures as are
imported for breaking up)
5% Nil 72
354.89.06
All goods (excluding vessels and other floating structures as are
imported for breaking up)
Nil Nil 72
355.89.08 All goods - Nil -
356.Any Chapter
Raw materials and parts, for use in the manufacture of goods falling
under headings 89.01, 89.02, 89.04, 89.05 (except sub-heading
8905.20) or 89.06, in accordance with the provisions of section 65 of
the Customs Act, 1962 (52 of 1962)
Nil Nil 73
357.Any Chapter Parts, for repair of dredgers Nil Nil -
358.
90 or any other
Chapter
Medical and surgical instruments, apparatus and appliances
including spare parts and accessories thereof
Nil Nil 74
359.
90 or any other
Chapter
Goods specified in List 36 for live-stock breeding programmes 25% - 75
360.
90 or any other
Chapter
Parts (other than primary cells and primary batteries), for the
manufacture of hearing aids including deaf aids
5% Nil 5
361.
90 or any other
Chapter
Equipment, parts or accessories required for initial setting up, repair
or maintenance of a planetarium
15% Nil 76
362.90 or any Chapter
Hospital Equipment (equipment, apparatus and appliances, including
spare parts and accessories thereof, but excluding consumable
items) for use in specified hospitals
5% Nil 77
363.
90 or any other
Chapter
The following goods, namely:-
(A) Medical equipment (excluding Foley Balloon Catheters) and other
goods, specified in List 37;
(B) Accessories of the medical equipment at (A) above;
(C) Parts required for the manufacture, and spare parts required for
the maintenance, of the medical equipment at (A) above
(D) Continuous Ambulatory Peritoneal Dialysis(CAPD) Fluid
contained in a solution bag with or without tubing system
(E) Accessories of (D) above
5%
5%
5%
5%
5%
Nil
Nil
Nil
Nil
Nil
-
-
11
-
-
364.
90 or any other
Chapter
Blood Glucose Monitoring System(Glucometer) and test strips 10% Nil -
365.
90 or any other
Chapter
Life saving medical equipment including accessories or spare parts
or both of such equipment
5% Nil 78
366.
90 or any other
Chapter
Parts required for the manufacture, and spare parts required for the
maintenance, of medical equipment falling under headings 90.18 to
90.21 and sub-headings 9022.12, 9022.13, 9022.14 or 9022.21
15% - 11
367.
90 or any other
Chapter
The following goods, namely:-
(A) Medical equipment and other goods, specified in List 38;
(B) Parts required for the manufacture, and spare parts required for
the maintenance, of the medical equipment at (A) above
5%
5%
Nil
Nil
-
11
368.
90 or any other
Chapter
The following goods, namely:-
(A) Medical equipment and other goods, specified in List 39;
(B) Accessories of the medical equipment at (A) above;
(C) Parts required for the manufacture, and spare parts required for
the maintenance, of the medical equipment at (A) above
5%
5%
5%
Nil
Nil
Nil
-
-
11
369.
90 or any other
Chapter
Goods for Tubal Occlusion specified in List 40 5% Nil -
370.
90 or any other
Chapter
Goods specified in List 41 imported by a handicapped or disabled
person for his personal use
Nil Nil 79
371.90or 9804.90 Hearing aid appliances 15% - -
372.90 External silicone breast prosthesis 15% - -
373.90 Spare parts of hearing aids 15% - 80
374.90.01
Optical fibre, for the manufacture of telecommunication grade optical
fibre cables
15% - 5
375.9001.10 Optical fibre cables 25% - -
376.9006.91
Parts and accessories of Photographic cameras for the manufacture
of Photographic cameras
15% - 5
377.
90.07, 9010.10,
9010.50 or
9010.90
All goods 15% - -
378.9013.80 Liquid crystal devices Nil - -
379.9013.90 Parts and accessories of Liquid crystal devices Nil - -
380.
9017.10 or
9017.20
Drafting or drawing machines 15% - -
3819017.90
Printed circuit assemblies for drafting or drawing machines of
heading 90.17
15% - -
38290.22 X-Ray Baggage Inspection Systems and parts thereof Nil - 81
383.90.22 Linear accelerator with beam energy 15 MeV and above 5% Nil -
384.90.22 or 90.31Sulphur Content Analyser 25% - -
385.9027.90
Parts and accessories of products of heading 90.27, other than for
gas or smoke analysis apparatus and microtomes
5% - -
386.90.32 Electronic Automatic Regulator(EAR) in MPFI system run vehicles25% - -
387.
91 or any other
Chapter
Parts, for the manufacture of electronic modules (including semi-
knocked down packs and completely knocked down packs) of digital,
analogue, digi-ana and similar combination type electronic wrist
watches (watches which are designed primarily to show the time of
the day, with or without additional features)
25% - 5
388.91 or 9804.90Braille watches and Braille one-day alarm clocks Nil - -
389.91
Parts and cases, of Braille watches, for the manufacture of Braille
watches
Nil - 5
390.94.05 Lamps and lighting fittings for use in sports or games stadia 15% - 82
391.
95 or any other
Chapter
(i) Synthetic tracks and artificial surfaces of heading .95.06;
(ii) Equipment required for installation of (i) above
Nil Nil 83
392.95 or any Chapter
The following goods for laying synthetic tracks and artificial surfaces
of heading 95.06, namely :-
(1) Asphalt resurfacer;
(2) Acrylic resurfacer;
(3) Cushion coat;
(4) Acrylic colour concentrate;
(5) Acrylic marking paint; and
(6) Polytan in powder or granule form
Nil Nil 84
393.95 Requisites for games and sports Nil Nil 85
394.
9503.10 and
9503.90
Parts of electronic toys for the manufacture of electronic toys 5% - 5
395.95.04 Parts of video games for the manufacture of video games 5% - 5
396.
9608.60, 9608.91
or 9608.99
(A) The following goods, namely:-
(i) Refills for ball point pens, comprising the ball point and ink-
reservoir ;
(ii) Pen nibs and nib points;
(iii) Parts (including caps and clips) of pens of any kind and pen-
holders described in heading 96.08
(B) The following goods, for use in the manufacture of parts of pens of
any kind or pen holders, namely:-
(i) Acrylic/ Polyester fibre rod falling under sub-heading 3916.90;
(ii) Polyester sheet falling under heading 39.20;
(iii) Nylon yarn falling under sub- heading 5402.41; and
(iv) Stainless steel strips falling under sub-heading 7220.90;
15%
15%
-
-
-
5
397.97
Works of art created abroad by Indian artists and sculptors, imported
on the return of such artists or sculptors to India
Nil Nil -
398.97.06 Books, being antiques of an age exceeding one hundred years Nil - -
399.98.01
Goods required for-
(i) fertiliser projects;
(ii) coal mining projects;
(iii) captive power plants of 5 MW or more;
(iv) power generation projects including gas turbine power projects
(excluding captive power plants set up by projects engaged in
activities other than in power generation);
(v) barge mounted power plants
(vi) power transmission projects of 66 KV and above;
(vii) other industrial plants or projects
5%
5%
25%
5%
5%
25%
25%
16%
16%
16%
16%
Nil
16%
16%
-
-
-
-
-
-
-
400.98.01
Goods required for setting up of any Mega Power Project specified in
List 42, if such Mega Power Project is-
(a) an inter-State thermal power plant of a capacity of 1000 MW or
more; or
(b) an inter-State hydel power plant of a capacity of 500 MW or more,
as certified by an officer not below the rank of a Joint Secretary to the
Government of India in the Ministry of Power
Nil Nil 86
401.98.01
Goods required for setting up of any Nuclear Power Project specified
in List 43, having a capacity of 440 MW or more, as certified by an
officer not below the rank of a Joint Secretary to the Government of
India in the Department of Atomic Energy
Nil Nil 87
402.98.04
Orthopaedic appliances falling under heading 90.21, imported by
post or air, for personal use
25% - -
403.98.04
The following goods, imported by post or air, for personal use,
namely: -
(A) The life saving drugs or medicines (including diagnostic test kits)
specified in List 4;
(B) Other life saving drugs or medicines
Nil
Nil
Nil
Nil
-
8
404.98.05 All goods - 16% -
405.Any Chapter
Used bona fide personal and household effects belonging to a
deceased person
Nil Nil 88
406.Any Chapter
Goods imported through postal parcels, packets and letters, the duty
payable on which is not more than one hundred rupees
Nil Nil -
407.Any Chapter
Archaeological specimens, photographs, plaster casts or antiquities,
intended for exhibition for public benefit in a museum managed by the
Archaeological Survey of India or by a State Government
Nil Nil 89
408.99 All goods - Nil -
409.Any Chapter Artificial Plasma 5% - -
410.
51.11, 51.12,
51.13, 52.08,
52.09, 52.10,
52.11, 52.12,
53.09, 53.11,
54.07, 54.08,
55.12, 55.13,
55.14, 55.15, or
55.16
Textile fabrics, whether or not processed - 16% -
411.
58.01, 58.02,
58.03, 58.04,
58.05, 5806.10,
5806.20, 5806.39,
5806.40 or 58.10
Textile fabrics, whether or not processed, other than of jute - 16% -
412.60 Textile fabrics, whether or not processed - 16% -
413.61 or 62
All goods other than the following:-
(i) raincoats;
(ii) undergarments (including brassieres, panties, briefs, girdles,
corsets, slips, vests, singlets, petticoats, braces, suspenders, garters
and similar articles); and
(iii) clothing accessories (including handkerchiefs, shawls, scarves,
mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and
mitts).
- 16% -
414.63
All goods other than the following:-
(i) jute blankets;
(ii) sacks and bags of jute used for packing of goods;
(iii) Indian National Flag; and
(iv) goods falling under heading 63.09 or 63.10.
- 16% -
415.
7320.90, 84.45,
8448.20, 8483.90,
8484.90, 8485.90
(1) Goods imported by a jute mill for making jute textiles
(2) spare parts required for the maintenance of goods specified in
(1), imported by a jute mill
-
-
Nil
Nil
5
5
