S.No.
|
|
BCD/CVD/SAD/Export Duty
|
|
|
From
|
To
|
|
Export duty
|
|
|
|
Ores and concentrates
|
|
|
1
|
Iron ore fines with Fe content below 58%
|
10%
|
Nil
|
2
|
Iron ore lumps with Fe content below 58%
|
30%
|
Nil
|
3
|
Chromium ores and concentrates, all sorts
|
30%
|
Nil
|
4
|
Bauxite (natural), not calcined or calcined
|
20%
|
15%
|
|
Basic Customs Duty
|
|
|
|
Food Processing
|
|
|
1
|
Cashew nuts in shell
|
Nil
|
5%
|
2
|
Cold chain including pre-cooling unit, packhouses, sorting and grading lines and ripening chambers
|
10%
|
5%
|
3
|
Refrigerated containers
|
10%
|
5%
|
|
Mineral fuels and Mineral oils
|
|
|
4
|
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
|
2.5% / 10%
|
2.5%
|
5
|
Lignite, whether or not agglomerated, excluding jet
|
10%
|
2.5%
|
6
|
Peat (including peat litter), whether or not agglomerated
|
10%
|
2.5%
|
7
|
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
|
5% / 10%
|
5%
|
8
|
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
|
10%
|
5%
|
9
|
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
|
10%
|
5%
|
10
|
Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
|
2.5% / 5% / 10%
|
2.5%
|
11
|
Pitch and pitch coke, obtained from coal tar or from other mineral tars
|
5% / 10%
|
5%
|
|
Petroleum exploration and production
|
|
|
12
|
Goods required for exploration & production of hydrocarbon activities undertaken under Petroleum Exploration Licenses (PEL) or Mining Leases (ML) issued or renewed before 1st April 1999
|
Applicable
BCD and CVD
|
BCD - Nil CVD – Nil
|
|
Chemicals & Petrochemicals
|
|
|
13
|
All acyclic hydrocarbons and all cyclic hydrocarbons [other than para-xylene which attracts Nil BCD and styrene which attracts 2% BCD]
|
5% / 2.5%
|
2.5%
|
14
|
Denatured ethyl alcohol (Ethanol) subject to actual user condition
|
5%
|
2.5%
|
15
|
Orthoxylene for the manufacture of phthalic anhydride subject to actual user condition
|
SAD – 4%
|
SAD – 2%
|
16
|
Electrolysers, membranes and their parts required by caustic soda / potash unit using membrane cell technology
|
2.5%
|
Nil
|
|
Paper, Paperboard and newsprint
|
|
|
17
|
Wood in chips or particles for manufacture of paper, paperboard and news print
|
5%
|
Nil
|
18
|
Plans, drawings and designs
|
Nil
|
10%
|
|
Textiles
|
|
|
19
|
Specified fibres and yarns
|
5%
|
2.5%
|
20
|
Specified fabrics [for manufacture of textile garments for export] of value equivalent to 1% of FOB value of exports in the preceding financial year subject to the specified conditions. The entitlement for the month of March 2016 shall be one twelfth of one per cent. of the FOB value of exports in the financial year 2014-15.
|
Applicable
BCD
|
Nil
|
|
Electronics / Hardware
|
|
|
21
|
Polypropylene granules / resins for the manufacture of capacitor grade plastic films
|
7.5%
|
Nil
|
22
|
E-Readers
|
Nil
|
7.5%
|
23
|
Parts of E-readers
|
Applicable
BCD
|
5%
|
24
|
Magnetron of capacity of 1 KW to 1.5 KW for use in manufacture of domestic microwave ovens subject to actual user condition.
|
10%
|
Nil
|
25
|
Machinery, electrical equipment and instrument and parts thereof (except populated PCBs) for semiconductor wafer fabrication / LCD fabrication units
|
Applicable BCD
SAD
|
Nil BCD
Nil SAD
|
26
|
Machinery, electrical equipment and instrument and parts thereof (except populated PCBs) imported for Assembly, Test, Marking and Packaging of semiconductor chips (ATMP)
|
Applicable BCD
SAD
|
Nil BCD
Nil SAD
|
27
|
The exemption from basic customs duty, CV duty, SAD on charger / adapter, battery and wired headsets / speakers for manufacture of mobile phone being withdrawn
|
BCD-Nil CVD - Nil
SAD - Nil
|
Applicable
BCD
CVD –
12.5%
SAD – 4%
|
28
|
Inputs, parts and components, subparts for manufacture of charger / adapter, battery and wired headsets / speakers of mobile phones, subject to actual user condition
|
Applicable BCD, CVD SAD
|
Nil BCD
Nil CVD
Nil SAD
|
29
|
Parts and components, subparts for manufacture of Routers, broadband Modems, Set-top boxes for gaining access to internet, set top boxes for TV, digital video recorder (DVR) / network video recorder (NVR), CCTV camera / IP camera, lithium ion battery [other than those for mobile handsets]
|
Applicable BCD, CVD SAD
|
Nil BCD
Nil CVD
Nil SAD
|
30
|
Magnetic - Heads (all types), Ceramic / Magnetic cartridges and stylus, Antennas, EHT cables, Level meters/level indicators/ tuning indicators/ peak level meters/ battery meter/VC meters / Tape counters, Tone arms, Electron guns
|
Nil BCD
|
Applicable
BCD
|
31
|
To exclude specified telecommunication equipment [Soft switches and Voice over Internet Protocol (VoIP) equipment namely VoIP phones, media gateways, gateway controllers and session border controllers, Optical Transport equipment; combination of one / more of Packet Optical Transport Product/Switch (POTP/POTS), Optical Transport Network(OTN) products, and IP Radios, Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products, Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products on which 10% BCD was imposed in 2014-15 Budget being non-ITA I bound] from the purview of the other exemption.
|
Nil BCD
|
10%
|
32
|
Preform of silica for manufacture of telecom grade optical fibre /cables
|
Nil
|
10%
|
33
|
Specified capital goods and inputs for use in manufacture of Micro fuses, Sub-miniature fuses, Resettable fuses, and Thermal fuses
|
Applicable
BCD
|
Nil
|
34
|
Neodymium Magnet (before Magnetization) and Magnet Resin (Strontium Ferrite compound/before formed, before magnetization) for manufacture of BLDC motors, subject to actual user condition
|
Applicable
BCD
|
2.5%
|
35
|
Populated PCBs for manufacture of personal computers (laptop or desktop)
|
Nil SAD
|
4% SAD
|
36
|
Populated PCBs for manufacture of mobile phone/tablet computer
|
Nil SAD
|
2% SAD
|
|
Metals, glass and ceramics
|
|
|
37
|
Silica sand
|
5%
|
2.5%
|
38
|
Brass scrap
|
5%
|
2.5%
|
39
|
Other aluminium products
|
7.5%
|
10%
|
|
Jewellery
|
|
|
40
|
Gold dore bars.
|
8% CVD
|
8.75% CVD
|
41
|
Silver dore.
|
7% CVD
|
7.75% CVD
|
|
Automobiles
|
|
|
42
|
Golf cars
|
10%
|
60%
|
43
|
Specified parts of electric and hybrid vehicles
|
BCD-Nil
CVD – 6%
Upto
31.03.2016
|
BCD-Nil
CVD – 6%
Without time
limit
|
44
|
Aluminium Oxide for use in the manufacture of Wash Coat, which is used in the manufacture of catalytic converters, subject to actual user condition
|
7.5%
|
5%
|
45
|
Engine for xEV (hybrid electric vehicle)
|
Applicable BCD and CVD
|
Nil BCD 6% CVD
|
|
Capital Goods
|
|
|
46
|
Specified machinery required for construction of roads
|
CVD – Nil
|
CVD – 12.5%
|
|
Defence Production
|
|
|
47
|
Direct imports of specified goods by Government of India or State Governments, with effect from 01.4.2016
|
BCD Nil
CVD – Nil
SAD – Nil
|
Applicable
BCD, CVD and SAD
|
48
|
Imports of specified goods for defence purposes by contractors of the Government of India, PSUs or sub-contractors of PSUs, with effect from 01.4.2016
|
BCD Nil
Applicable
CVD and SAD
|
Applicable
BCD, CVD and SAD
|
|
Maintenance, repair and overhaul [MRO] of aircrafts
|
|
|
49
|
Tools and tool kits when imported by MROs for maintenance, repair, and overhauling [MRO] of aircraft subject to a certification by the Directorate General of Civil Aviation
|
Applicable BCD, CVD and SAD
|
Nil BCD
Nil CVD
Nil SAD
|
50
|
Simplify the procedure for availment of exemption from customs duties on parts, testing equipment, tools and tool-kits for maintenance, repair and overhaul of aircraft based on records and subject to actual user condition
|
-
|
-
|
51
|
Remove the restriction of one year for utilization of duty free parts for maintenance, repair and overhaul of aircraft
|
-
|
-
|
52
|
Further relax the existing conditions of stay [upto 60 days], so as to provide for stay up to 6 months of the foreign aircraft for maintenance, repair or overhauling, and provide for further extension of such period by DGCA as deemed fit
|
-
|
-
|
|
Ship Repair Units
|
|
|
53
|
Capital goods and spare thereof, raw materials, parts, material handling equipment and consumable for repairs of ocean-going vessels by a ship repair unit subject to actual user condition.
|
Applicable excise duty
|
Nil
|
54
|
Simplify the procedure for availment of exemption from Basic Customs Duty, CVD and SAD by ship repair units based on records and subject to actual user condition
|
-
|
-
|
|
Miscellaneous
|
|
|
55
|
Braille paper
|
10%
|
Nil
|
56
|
Disposable sterilized dialyzer and micro barrier of artificial kidney
|
Applicable
BCD, CVD, SAD
|
Nil BCD
Nil CVD
Nil SAD
|
57
|
Solar tempered glass / solar tempered (anti-reflective coated) glass, subject to actual user condition
|
Nil
|
5%
|
58
|
Medical Use Fission Molybdenum-99 imported by Board of Radiation and Isotope Technology (BRIT) for manufacture of radio pharmaceuticals
|
7.5%
|
Nil
|
59
|
Pulp of wood for manufacture of sanitary pads, napkins & tampons
|
5%
|
2.5%
|
60
|
Super Absorbent Polymer when used for the manufacture of sanitary pads, napkins & tampons
|
7.5%
|
5%
|
61
|
Merge the exemptions from customs duties on specified goods imported for petroleum exploration under various types of licenses or mining leases, pre-NELP contracts, NELP contracts, Marginal Fields Policy and the Coal Bed Methane Policy into a single exemption with a unified list of specified goods and conditions
|
Nil BCD
Nil CVD
Nil SAD
|
Nil BCD
Nil CVD
Nil SAD
|
62
|
Specified goods required for exploration & production of hydrocarbon activities undertaken under Petroleum Exploration Licenses (PEL) or Mining Leases (ML) issued or renewed before 1st April 1999
|
Applicable
BCD, CVD, SAD
|
Nil BCD
Nil CVD
Nil SAD
|
63
|
Prescribe actual user condition for the imports of Phosphoric Acid and Anhydrous Ammonia at concessional BCD/CVD for manufacture of Fertilizers
|
-
|
-
|
64
|
Prescribe actual user condition for imports of LCD/LED/OLED Panels imported at Nil BCD for manufacture of LCD/LED/OLED TVs
|
-
|
-
|
65
|
“Foreign Satellite data” on storage media when imported by National Remote Sensing Centre (NRSC), Hyderabad
|
Applicable
BCD, CVD, SAD
|
Nil BCD
Nil CVD
Nil SAD
|