[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)
New Delhi, the 29
th
June, 2007
Notification No. 79/2007-Customs
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, vide G.S.R.No.393 (E), dated
the 30th 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 25% 10%
2 1 Grand parent poultry stock and Donkey stallions 22.5% 8.34%
3
4 (except 0402
10 20,0402 10
90, 0405 20 00,
0405 90 90 )
All goods 25% 10%
4
0402 10
20,0402 10 90
All goods 40% 20%
5
0405 20 00,
0405 90 20,
0405 90 90
All goods 30% 13.34%
6 5 All goods 25% 10%
7 0603 All goods 40% 20%
8 0604 All goods 25% 10%
9 7 All goods 25% 10%
10
8 (except 0802
11 00, 0802 12
00 )
All goods 25% 10%
110802 11 00 All goods
Rs 31.50
per kg
Rs 11.67
per kg
120802 12 00 All goods
Rs 58.5 per
kg
Rs 21.67
per kg
13
0810 60 00 and
0810 90
All goods other than black, white or red currants and gooseberries 13.5% 5%
140813 20 00 All goods 22.5% 8.34%
15
9 (except 0901
and 0904 20)
All goods 25% 10%
16 0901 All goods 60% 30%
17 0904 20 All goods 45% 22.5%
18 12 All goods 25% 10%
19
1209, 1211 30
00, 1211 40 00,
1211 90
All goods other than liquorice roots 13.5% 5%
20 13 All goods 25% 10%
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 13.5% 5%
22 14 All goods 25% 10%
231501 00 00 All goods 25% 10%
24 1502 All goods 13.5% 5%
25
1503 00 00 to
1506
All goods 25% 10%
26 1505 All goods 13.5% 5%
271507 90 90 All goods 32.5% 15%
28
1508 90 10 or
1508 90
99
All goods 60% 30%
291509 10 00 All goods 32.5% 15%
30 1509 90 All goods 30% 13.34%
31 1510 All goods 32.5% 15%
32 1511 90 All goods 55% 27.5%
331512 29 90 All goods 60% 30%
34
1516 10 00,
1518, 1520 00
00, 1521 and
1522
All goods 25% 10%
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
42.5% 21.25%
36
1508, 1509 or
1510
Refined vegetable oils of edible grade, in loose or bulk form 52.5% 26.25%
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
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
asgravity, pressure or centifugal 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.
50% 25%
38
16 (except 1601
00 00 and 1602
32 00)
All goods 25% 10%
39
1601 00 00 and
1602 32 00
All goods 100% 33.34%
40 1702 All goods 25% 10%
41
1702 11 and
1702 19
All goods 22.5% 8.34%
42 1703 All goods 9% 3.34%
43 1704 All goods 25% 10%
44 18 to 20 All goods 25% 10%
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
13.5% 5%
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)
25% 10%
47 2106 90
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
85% 42.50%
482201 and 2202 All goods 25% 10%
492207 20 00 All goods 9% 3.34%
50 2209 All goods 25% 10%
51 23 All goods 25% 10%
52 25 All goods 10% 5%
53
2620 11 00,
2620 19 00 and
2620 30
All goods 9% 3.34%
54 2701 20 All goods 10% 5%
552702 to 2708 All goods 10% 5%
562710 to 2715 All goods 9% 3.34%
57 28 All goods 10% 5%
582818 20 10 All goods 9% 3.34%
592901 to 2904 All goods 9% 3.34%
60
2905 to 2942
(except 2905 43
00 and 2905 44
00)
All goods 10% 5%
61
2905 43 00 and
2905 44 00
All goods 18% 6.67%
62 29 2,3,5,6-Tetrachloropyridine 9% 3.34%
63 30 to 32 All goods 10% 5%
643207 40 00 Glass frit 9% 3.34%
65
33 (except 3301
and 3302 10)
All goods 13.5% 5%
66 3301 All goods 18% 6.67%
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)
12.5% 5%
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
60% 30%
69 34 All goods 10% 5%
703501 to 3505 All goods 18% 6.67%
713506 and 3507 All goods 10% 5%
72 35 Isolated Soya protein 13.5% 5%
7336 and 37 All goods 10% 5%
74
38 (except 3809
10 00, 3823 11
11, 3823
11 12, 3823 11
19 and 3824 60)
All goods 10% 5%
753809 10 00 All goods 18% 6.67%
76 3815 All goods 9% 3.34%
77
3823 11 11,
3823 11 12,
3823 11 19 and
3824 60
All goods 18% 6.67%
78 38 Dipping oil, Paclobutrazol (Cultar) 10% 5%
79 39 All goods 10% 5%
80 3901
Low density polyethelene, Linear Low density polyethelene, High density
polyethelene, Linear medium density polyethelene and Linear High density
polyethelene
5% 5%
81
3902 (except
3902 20
00), 3903
All goods 5% 5%
82 3904 Polymers of vinyl chloride 5% 5%
83 39 Ethylene vinyl acetate (EVA) 5% 5%
84 40 to 45 All goods 10% 5%
85 4707 All goods 10% 5%
86 48,49,51 All goods 10% 5%
87
52 (except 5203
00 00)
All goods 10% 5%
88 5201 All goods 9% 3.34%
895203 00 00 All goods 30% 10%
90
53 (except
5302)
All goods 10% 5%
91 5302 All goods 25% 10%
92 54 to 63 All goods 10% 5%
93 64 to 71 All goods 10% 5%
946902 or 6903 All goods 9% 3.34%
95 72 All goods other than seconds and defectives 9% 3.34%
96 72 Seconds and defectives 10% 6.67%
97 73 All goods 10% 5%
987401 to 7410 All goods 9% 3.34%
997411 to 7419 All goods 10% 5%
1007601 to 7607 All goods 9% 3.34%
1017608 to 7616 All goods 10% 5%
102 7806 All goods other than lead bars, rods, profiles and wire 9% 3.34%
1037901 to 7905 All goods 9% 3.34%
104 7907 All goods 10% 5%
1058001 to 8003 All goods 9% 3.34%
1068007 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
9% 3.34%
107 8007 All goods 10% 5%
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 9% 3.34%
1098101 99
Bars and rods, other than those obtained simply by sintering, profiles, plates,
sheets, strip and foil
9% 3.34%
110
8101 99 10,
8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90
All goods 10% 5%
111
8102, 8103,
8106, 8109,
8110, 8111,
8112
(1) All goods (other than articles thereof) 9% 3.34%
(2) Articles 10% 5%
11282, 83, 84 All goods 10% 5%
113
8443 91 00 or
8443 99
Parts of printing presses 9% 3.34%
1148472 90 Cash dispensers 9% 3.34%
1158473 40Cash dispensing mechanism and deposit modules for Automatic Teller Machines9% 3.34%
116 85 All goods 10% 5%
117 86 All goods 9% 3.34%
118
87 (Except 8703
, 8711)
All goods 10% 5%
1198703, 8711 All goods 60% 30%
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; 10% 5%
(2) If imported in any other form 40% 20%
121 8703 Golf Cars 10% 5%
122 8704 Refrigerated motor vehicles for transport of goods 9% 3.34%
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; 10% 5%
(2) If imported in any other form 40% 20%
12488 to 90 All goods 10% 5%
1259001 10 00 All goods 9% 3.34%
12691 to 97 All goods 10% 5%
127 9508 Roundabouts, swings, shooting galleries and other fairground amusements 9% 3.34%".
2. This notification shall come into force with effect from the 1
st
day of July, 2007.
[F.No. 354/42/2004-TRU]
(G.G.Pai)
Under Secretary to the Government of India
Note. - The principal notification No. 67/2006-Customs, dated the 30
th
June, 2006 was published in the Gazette of India,
Extraordinary, vide number G.S.R.393 (E), dated the 30
th
June, 2006 and was last amended by notification No.140/2006-
Customs, dated the 30
th
December, 2006 which was published in the Gazette of India, Extraordinary, vide number G.S.R 801
(E), dated the 30
th
December, 2006.
