[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 107/2009-Customs
New Delhi, dated the 23
rd
September, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the
Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.67/2006-
Customs, dated the 30th June, 2006 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section
(i), vide number G.S.R. 393 (E), dated the 30
th
June, 2006, namely:-
In the said notification, for the existing Table the following Table shall be substituted, namely:-
Table
S.
No.
Chapter, Heading, Sub-heading or
Tariff item
Description of goods
Rate for
import from
countries
listed in
APPENDIX
I
Rate for
import from
countries
listed in
APPENDIX
II
(1) (2) (3) (4) (5)
1 1 to 3 All goods 17% Nil
2 1
Grand parent poultry stock and
Donkey stallions
17% Nil
3
4 (except
0402 10 20,
0402 10 90,
0405 20 00,
0405 90 90 )
All goods 17% Nil
4
0402 10 20,
0402 10 90
All goods 17% Nil
5
0405 20 00,
0405 90 20,
0405 90 90
All goods 17% Nil
6 5 All goods 17% Nil
7 0603 All goods 17% Nil
8 0604 All goods 17% Nil
9 7 All goods 17% Nil
10
8 (except
0802 11 00,
0802 12 00 )
All goods 17% Nil
11 0802 11 00 All goods
Rs. 28 per
kg
Nil
12 0802 12 00 All goods
Rs. 52 per
kg
Nil
13 0810 60 00 and 0810 90
All goods other than black, white or
red currants and gooseberries
10.6% Nil
14 0813 20 00 All goods 17% Nil
159 (except 0901 and 0904 20)All goods 17% Nil
16 0901 All goods 17% Nil
17 0904 20 All goods 17% Nil
18 12 All goods 17% Nil
19
1209, 1211 30 00, 1211 40 00,
1211 90
All goods other than liquorice roots10.6% Nil
20 13 All goods 17% Nil
21
1302 19 and
1302 20 00
All goods other than vegetable saps
and extracts of pyrethrum or of the
roots of plants containing rotenone
10.6% Nil
22 14 All goods 17% Nil
23 1501 00 00 All goods 17% Nil
24 1502 All goods 10.6% Nil
25 1503 00 00 to 1506 All goods 17% Nil
26 1505 All goods 10.6% Nil
27 1507 90 90 All goods 17% Nil
28
1508 90 10 or
1508 90 99
All goods 17% Nil
29 1509 10 00 All goods 17% Nil
30 1509 90 All goods 17% Nil
31 1510 All goods 17% Nil
32 1511 90 All goods 17% Nil
33 1512 29 90 All goods 17% Nil
34
1516 10 00, 1518, 1520 00 00,
1521 and 1522
All goods 17% Nil
35
1507, 1508, 1509, 1510, 1511,
1512 29 90
All goods (except crude palm oil),
other than edible grade, having
Free Fatty Acid (FFA) 20 percent or
more
17% Nil
36 1508, 1509 or 1510
Refined vegetable oils of edible
grade, in loose or bulk form
17% Nil
37 1511
Fractions of crude palm oil (other
than crude palmolein), of edible
grade, having an acid value of 2 or
more and total carotenoid (as beta
carotene) in the range of 500mg/kg.
to 2500mg/kg., in loose or bulk form
17% Nil
Explanation—For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid
or solid, obtained by pressure, if they have undergone no processing other than decantation,
centrifugation or filtration, provided that, in order to separate the oils from solid particles only
mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any
absorption filtering process, fractionalization or any other physical or chemical process. If obtained
by extraction oil shall continue to be considered as "crude", provided it has undergone no change in
colour, odour or taste when compared with corresponding oil by pressure.
38
16 (except
1601 00 00 and 1602 32 00)
All goods 17% Nil
391601 00 00 and 1602 32 00All goods 17% Nil
40 1702 All goods 17% Nil
41
1702 11 and
1702 19
All goods 17% Nil
42 1703 All goods 7.4% Nil
43 1704 All goods 17% Nil
44 18 to 20 All goods 17% Nil
45 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
10.6% Nil
46 21
All goods (except compound
alcoholic preparations of a kind
used for the manufacture of
beverages, of an alcholic strength
by volume exceeding 0.5% by
volume, determined at a
temperature of 20 degrees
centigrade falling under 2106 90)
17% Nil
47 2106 90
Compound alcoholic preparations
of a kind used for the manufacture
of beverages, of an alcoholic
strength by volume exceeding 0.5%
by volume, determined at a
temperature of 20 degrees
centigrade
17% Nil
48 2201 and 2202 All goods 17% Nil
49 2207 20 00 All goods 7.4% Nil
50 2209 All goods 17% Nil
51 23 All goods 17% Nil
52 25 All goods 9% Nil
53
2620 11 00,
2620 19 00 and 2620 30
All goods 7.4% Nil
54 2701 20 All goods 9% Nil
55 2702 to 2708 All goods 9% Nil
56 2710 to 2715 All goods 7.4% Nil
57
28 (except 2801, 2802, 2803,
2804, 2805, 2814 and 2823 00
10)
All goods 7% Nil
57A 2823 00 10 All goods 9% Nil
58
2801, 2802, 2803, 2804, 2805
and 2814
All goods 5% Nil
59 2901 to 2904 All goods 7.4% Nil
60
2905 to 2942 (except 2905 43 00
and 2905 44 00)
All goods 9% Nil
612905 43 00 and 2905 44 00All goods 13.8% Nil
62 29 2,3,5,6-Tetrachloropyridine 7% Nil
63 30 to 32 All goods 9% Nil
64 3207 40 00 Glass frit 5% Nil
6533 (except 3301 and 3302 10)All goods 9% Nil
66 3301 All goods 13.8% Nil
67 3302 10
All goods(Excluding compound
alcoholic preparations of a kind
used for manufacture of beverages
of an alcoholic strength by volume
exceeding 0.5% determined at 20
degree centigrade falling under
3302 10)
9% Nil
68 3302 10
Compound alcoholic preparations
of a kind used for manufacture of
beverages of an alcoholic strength
by volume exceeding 0.5%
determined at 20 degree
centigrade
17% Nil
69 34 All goods 9% Nil
70 3501 to 3505 All goods 13.8% Nil
71 3506 and 3507 All goods 9% Nil
72 35 Isolated Soya protein 10.6% Nil
73 36 and 37 All goods 9% Nil
74
38 (except
3809 10 00,
3823 11 11,
3823 11 12,
All goods 9% Nil
75 3809 10 00 All goods 13.8% Nil
76 3815 All goods 7.4% Nil
77
3823 11 11,
3823 11 12,
3823 11 19 and 3824 60
All goods 13.8% Nil
78 38 Dipping oil, Paclobutrazol (Cultar) 9% Nil
79 39 All goods 9% Nil
80 3901
Low density polyethelene, Linear
Low density polyethelene, High
density polyethelene, Linear
medium density polyethelene and
Linear High density polyethelene
5% Nil
81
3902 (except
3902 20 00), 3903
All goods 5% Nil
82 3904 Polymers of vinyl chloride 5% Nil
83 39 Ethylene vinyl acetate (EVA) 5% Nil
84 40 to 45 All goods 9% Nil
85 4707 All goods 9% Nil
86 48,49,51 All goods 9% Nil
87
52 (except
5203 00 00)
All goods 9% Nil
88 5201 All goods 7.4% Nil
89 5203 00 00 All goods 17% Nil
90 53 (except 5302) All goods 9% Nil
91 5302 All goods 17% Nil
92 54 to 63 All goods 9% Nil
93 64 to 71 All goods 9% Nil
94 6902 or 6903 All goods 7.4% Nil
95 72
All goods other than seconds and
defectives
7.4% Nil
96 72 Seconds and defectives 9% Nil
97 73 All goods 9% Nil
98 7401 to 7410 All goods 5% Nil
99 7411 to 7419 All goods 9% Nil
100 7601 to 7607 All goods 5% Nil
101 7608 to 7616 All goods 9% Nil
102 7806
All goods other than lead bars,
rods, profiles and wire
7.4% Nil
103 7901 to 7905 All goods 7.4% Nil
104 7907 All goods 9% Nil
105 8001 to 8003 All goods 7.4% Nil
106 8007 00 90
Tin plates, sheets and strip, of a
thickness exceeding 0.2mm; tin foil
(whether or not printed or backed
with paper, paperboard, plastics or
similar backing materials) of a
thickness (excluding any backing)
not exceeding 0.2mm; tin powders
and flakes
7.4% Nil
107 8007 All goods 9% Nil
108
8101, 8104, 8105,8107,8108
(except 8101 99 10, 8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90)
All goods 7.4% Nil
109 8101 99
Bars and rods, other than those
obtained simply by sintering,
profiles, plates, sheets, strip and foil
7.4% Nil
110
8101 99 10,
8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90
All goods 9% Nil
111
8102, 8103, 8106, 8109, 8110,
8111, 8112
(1) All goods (other than articles
thereof)
7.4% Nil
(2) Articles9% Nil
112 82, 83, 84 All goods 9% Nil
113
8443 91 00 or
8443 99
Parts of printing presses 7.4% Nil
114 8472 90 Cash dispensers 7.4% Nil
115 8473 40
Cash dispensing mechanism and
deposit modules for Automatic
Teller Machines
7.4% Nil
116 85 All goods 9% Nil
117 86 All goods 7.4% Nil
118 87 (Except 8703 , 8711)All goods 9% Nil
119 8703, 8711 All goods 17% Nil
120 8703
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
(1) If
imported
as
completely
knocked
down
(CKD) unit;
9% Nil
(2) If imported
in any other
form
17%Nil
121 8703 Golf Cars 9% Nil
122 8704
Refrigerated motor vehicles for
transport of goods
7.4% Nil
123 8711
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
(1) If
imported
as
completely
knocked
down
(CKD) unit;
9% Nil
(2) If imported
in any other
form
17%Nil
124 88 to 90 All goods 9% Nil
125 9001 10 00 All goods 7.4% Nil
126 91 to 97 All goods 9% Nil
127 9508
Roundabouts, swings, shooting
galleries and other fairground
amusements
7.4% Nil.”
[F.No. 354/42/2002-TRU Vol II]
Prashant Kumar)
Under Secretary to the Government of India
Note. – The principal notification No. 67/2006-Customs, dated the 30th June, 2006 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.393 (E), dated the 30th June, 2006 and was last amended
by notification No.125/2007-Customs, dated the 31
st
December, 2007 which was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R 799 (E), dated the 31
st
December, 2007.
