Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99 - 021/2002 Part-I - Customs -Tariff

Superseded vide Notification No.12/2012 Customs, dated 17/03/2012 Prescribes effective rate of duty on import of goods Notification - Customs Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99. Notification No. 21/02-Cus., dated 01.03.2002 G.S.R.118 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.17/2001-Customs, dated the 1st March, 2001[G.S.R.116(E) dated the 1st 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 - 36 [(b) the goods specified against serial No. 252A of the said Table before 7th day of July, 2009 and after 31st day of March, 2011;] (e) the goods specified against S.No.77A, of the said Table on or after the 1st day of October, 2010. (f) the goods specified against serial No.11A of the said Table on or after the 34 [1st day of April, 2012]. (g) the goods specified against serial No.38A of the said Table on or after the 1st October, 2006. 78 [(ga) the goods specified against S. No. 38B on or after the 1st day of January, 2011] 23 [(ha) ******] 48 [(haa) the goods specified against S.No. 38CC of the said Table on or after the 1st day of January 2011] (i) the goods specified against serial No.74A of the said Table on or after the 1 st day of October, 2007. (ia) the goods specified against serial No.22A of the said Table on or after the 1 st January, 2008. (iac) the goods specified against serial No.3A of the said Table on or after the 1st day of January, 2008. (iad) the goods specified against serial No.22AA of the said Table on or after the 1st day of April, 2009. (iae) the goods specified against serial No.22AB of the said Table on or after the 1st day of April, 2009. (iaf) the goods specified against serial No. 446 of the said Table on or before the 30th day of April, 2008. 79 [ (iag) the goods specified against serial No. 345A of the said Table on or after the 1st day of April, 2013. ;] [(iah) the goods specified against S. No. 22AC of the said Table on or after the 1st day of October, 2011. ]] 57 [(iai) the goods specified against serial Number 491-B of the said Table on or before the 31st day of March, 2011 ] 148 [(iaj) the goods specified against S.Nos. 37C, 37D, 37E of the said Table on or after the 1 st day of April, 2011] 81 [(k) the goods specified against serial No. 164A of the said Table on or after the 31st day of March, 2011.] 146 [(l) the goods specified against S.Nos. 37F, 37G, 37H of the said Table on or after the 1 st day of July, 2011] 152 [(m) the goods specified against S.Nos. 37I, 37J, 37K of the said Table on or after the 158 [ 1 st day of April, 2012 ]] 172 [ (n) the goods specified against serial number 491D of the said Table on or [ after ] the 16th day of January, 2013. ] 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% - - 85 [2A. 162 [ 0306 16 or 0306 17 ] Live SPF L. Vannamei broodstock 10% - - ] 46 [3 0402 10 or 0402 21 00 Goods upto an aggregate of 157 [fifty thousand metric tonnes] of total imports of such goods in a financial year. Nil - 1] 3A 0402 21 00 All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods 5% - 1 3AA. 0405 Butter, ghee and butter oil 30% - - 47 [ 3AB 0405 White Butter, Butter oil, Anhydrous Milk Fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year. Nil - 1 ] 4 0406 90 00 All goods 30% - - 5 5 Pancreas 5% - - 6 0511 91 Artemia cyst, including wet Artemia Cyst 5% - - 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% - - 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% - 2 9 0601 or 0602 All goods 5% - - 10 0703 10 10 Onions 86 [ Nil ] - - 87 [10A. 0703 10 20 Shallots Nil - -] 11 0713 Pulses 10% - - 11A 0713 Pulses Nil - - 12 8 Cashew nuts in shell Nil - - 14 0802 12 00 All goods Rs. 65/- per kg. - - 88 [14A 0802 50 00 All goods 10% - - ] 15 163 [ 08026100, 08026200, 08027000 or 08029000 ] All goods other than Areca nuts 30% - - 159 [15A 08041020 08041030 All Goods 20% - -] 16 080510 00, 0805 50 00, 0806 10 00, Or 0808 20 00 All goods 30% - - 89 [16A . 0806 20 10 Sun dried dark seedless raisin 30% - - ] 17 08106000 or 0810 90 All goods, other than black, white or red currants and gooseberries 15% - - 58 [17A. 0904 11 10 Long pepper (Piper longum) 30% - -] 18 1001 All goods other than Meslin 50% - - 18AA. 164 [ 1001 19 00 or 1001 99 10 ] Wheat Nil - - 19 1001 Meslin Nil - - 20 165 [ 1005 10 00,1017, 10 08 21 or 1008 29 ] All goods 50% - - 21 1005 90 00 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 (c) Five lakh metric tonnes of total imports of such goods in a the financial year. Nil - 1 22 10059000 All goods other than those specified against S. No. 21 above 50% - - 22A 1005 90 00 All goods Nil - - 22AA 1101 00 00 Wheat flour Nil - - 22AB. 1006 30 All goods Nil - - 80 [ 22AC. 1006 30 All goods Nil - -] 23 1107 10 00 All goods 30% - - 4 [23A. 1207 91 00 All goods 20% - -] 24 1209 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 00, 1211 40 00 or 1211 90 All goods (other than liquorice roots) 15% - - 59 [26A. 1301 90 13 Asafoetida 20% - -] 27 1301 90 49 Oleopine resin 5% - - 28 1302 19 or 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) 15% - - 90 [ 28A. 1401 10 00 Bamboo for use in the manufacture of agarbatti 10% - - ] 29 15 Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 85% - - 29A 1507 10 00 All goods 19 [Nil] - - 29B 1507 90 10 All goods 7.5% - 30 15 I. The following goods, other than of edible grade, namely:- (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols 10% - 5 (B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols 12.5% - 5 (C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol 20% - 5 (D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 65% - - II. The following goods, of edible grade namely,- (A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats Nil - 5 (B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats Nil - 5 (C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form 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 an oil shall continue to be considered as crude , provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure 31 15 Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) 85% - - 32 15 Vegetable oils of edible grade, in loose or bulk form (other than those specified against S.No. 31 above and those falling under heading 1511) 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 1505 All goods 15% - - 33A. 1508, 1509, 1510, 1512, 1513, 1514, or 1515 All goods, crude and edible grade Nil - - 33B. 1508, 1509, 1510, 1512, 1513, 1514 or 1515 All goods, refined and edible grade 7.5% - - 35 151211 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% - - 36A 1512 11 10 All goods Nil - - 36B 1512 19 10 All goods 7.5% - - 37 1514 19 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 37A. 1514 11 or 1514 91 All goods, edible grade Nil - - 37B. 1514 19 or 15 14 99 All goods, edible grade 7.5% - - 149 [37C. 1701 Raw Sugar Nil - 5D 37D. 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5E 37E. 1701 Raw sugar if imported by a bulk consumer Nil - 5F] 147 [37F. 1701 Raw Sugar Nil - 5G 37G. 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5H 37H. 1701 Raw sugar if imported by a bulk consumer Nil - 5I] 153 [37I . 1701 Raw Sugar Nil - 5J 37J . 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5K 37K . 1701 Raw sugar if imported by a bulk consumer Nil - 5L] 38 1701 All goods 60% - - 38A 1701 91 00 or 1701 99 90 White sugar Nil - - 35 [38B. 1701 Raw sugar Nil - 5A.] 74 [38BB. 1701 91 00 or 1701 99 90 75 [Refined or white sugar, imported upto and inclusive of 31st December, 2010] Nil - 5B] 35A [ 38C. ***** ] 49 [38CC. 1701 Raw sugar if imported by a bulk consumer Nil - 5C] 39 1702 11 or 1702 19 All goods 25% - - 91 [39A. 1702 Lactose for use in the manufacture of homeopathic medicine 10% - 5 ] 40 1703 All goods 10% - - 41 17041000 All goods 30% - - 41A 1806 90 Food preparations, for infant use and put up for retail sale, of- (i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or (ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. 17.5% - - 43 1901 10 Preparations for infant use, put up for retail sale 30% - - 44 1905 31 00 or 1905 32 All goods 30% - - 45 20041000 All goods 30% - - 92 [45A. 166 [ 2008 93 00, 2009 81 00, 2009 90 00, 2202 90] Cranberry products 10% - - ] 46 20091100, 20091200 or 2009 19 00 Orange juice 30% - - 47 210690 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 00 All goods 7.5% - - 51 2208 Angostura bitters 5% - - 52 23, 28, 29,30 or 38 Veterinary drugs and other goods specified in List 10% - - 53 2301 20 All goods 5% - - 53A 2302 40 00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice 15% - - 93 [53B. 2306 De-oiled rice bran oil cake Nil - - ] 94 [53C. 2301 20, 2309 90 32, 2309 90 39 Fin fish feed Nil - - ] 54 2304, 2305 or 2306 All goods 15% - - 55 2304 Dietary Soya Fibre 15% - - 56 230990 Prawn feed, shrimp larvae feed and fish feed in pellet form Explanation .- For the removal of doubt, prawn feed shall mean goods- (i) 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 premixes 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 24th June, 1998(as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry. 5% - - 57A. 2529 22 00 Acid grade fluorspar 5% - - 60 2503 00 Crude or unrefined sulphur 2% - - 60A 252329 All goods Nil [-] 26 - 65 2620 11 00, 26201900 All goods 30 [5%] - - 66 2620 30 All goods 30 [5%] - - 142 [***] 68 2701 95 [Coking coal Explanation .- For the purposes of this exemption, Coking coal means coal having mean reflectance of more than 156 [0.60 and Swelling Index or Crucible Swelling Number of more than 1]] Nil - - 96[ 68A. Omitted ] 70 2701 11 00 2701 12 00 or 2701 19 All goods other than coking coal 5% - - 71 2704 00 Metallurgical coke Nil - - 72A. 2710 Avgas Nil - - 150 [72B. 2710, 2711, 2712, 2713, 2714 or 2715 All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A,74B, 75 E, 76, 77A, 488A and 488B 5% - -] 73 271019 Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited Bharat petroleum Corporation Limited and IBP Company 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. Nil - - 5 [**] 74A 2710 Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra Nil Nil - 24 [74B. 2710 Naphtha, for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 [No 36 OF 2003]. Nil - -] 6 [**] 75E. 2711 12 00, 27111300, 27111900 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distrubution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No.P-20029/18/2001-PP, dated 28 th January, 2003 Nil - - 76 2710 or 271490 All goods, for the manufacture of fertilisers Nil Nil 5 7 [**] 77A. 2711 11 00 The following goods, namely:- (A) Liquefied natural gas imported by, - (i) Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra); or Nil - - (ii) any other importer for supply under an agreement to Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra) Nil - 103 (B) Liquefied Natural Gas, imported for the purpose of generating power by any other Liquefied Natural Gas Mega Power Project which,- (i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas re-gasification facility; (ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and (iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement Nil - - 8 [77B. **** ] 16 [77C. 2710 19 20 All goods Nil - -] 80 28,29 or 30 The following goods, namely:- (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 5% - - (B) Bulk drugs used in the manufacture of drugs or medicines at (A) above 5% - 5 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 Nil - - (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above Nil - 5 (C) Other life saving drugs or medicines Nil Nil 8 84 28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5 (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5 (C) Goods specified in List 6 for manufacture of telecommunication grade FRP Nil - 5 85 28, 29, 84, 85 or 90 The goods specified in List 7, for the manufacture of laser and laser based instrumentation 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 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 - 93 29 or any Chapter Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil Nil 10 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 (x) Enzyme conjugates of antibodies or antigens or Protein A; (xi) Natural or synthetic or recombinant antigens relating to human and animal diseases; (xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases; (xiii) Stabilizers for the Enzyme conjugate 5% - 5 96 29 or 38 Gibberellic acid 5% - - 98 29 DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin 5% - - 101 29 Maltol, for use in the manufacture of Deferiprone Nil - 5 104 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 purpose 5% - - 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 purpose 5% - - 111 3102 10 00 Urea 5% - - 112 31043000 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - - 113 31053000 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% - - 114 32,34,38, 83 or any other Chapter (a) Electric parts for fitting on electric lamp/table lamp/wall lamp/ceiling lamp/door lamp/window lamp/garden lamp ; (b) Hinges, metal locks and back of photo frames, and fittings for photo frame/box ; (c) Wax items for candle holder/votive/cup; (d) Chemicals/lacquer required for improved finish of export product ; (e) Motifs for attachment on export product; (f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted Cast Iron Artware ; (g) Heat resistant paint used on cast iron items for ornamental fire place accessories; (h) Wood polish materials; and (i) Poly films used for shrink wrapping and cling - wrapping of artwares (j) Wooden biscuit (splings-joining accessory for wooden board); (k) Decorative paper for lamp shade; (l) Sea shell, mother of Pearl (MOP), Cattle horn and Bone Materials; (m) Prints for photo frames; (n) Animal hair materials for brushes; (o) Copper adhesive tape or less; (p) Adhesive Copper foil 1/8 to 1 ; (q) Patina and patina bronze; (r) Analog clock movement; (s) Hardware brass and metal fittings for furniture; (t) Handles/blades for cutlery; (u) Glass sheet (clear or opaque or cloured glass) for use with mosaic; 97 [ (v) Air and electric operated screw driver with hose and couplings; (w) Tool bits, for motorizer and screw driver; (x) Glue applicator; (y) Moisture measuring tools; (z) Air operated guns and tools for inserting fasteners for brads, flexi-points, pins, staples, nails and hinges; (za) Power operated mitre saw; ] Nil Nil 12 117 32, 84 or 96 Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers 5% - - 119 330210 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverage, of an alcoholic strength by volume exceeding 0.5% volume, determined at 20 degrees centigrade) 10% - - 121 35 Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders 5% - 5 122 35 Isolated soya protein 15% - - 123 37 or 85 Films and video cassettes 10% Nil 14 125 37 Film of a predominantly educational character 10% Nil 15 126 37 Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs 10% Nil - 127 37 Exposed and developed film sheets for printing or reproduction of printed books (including newspapers), music manuscripts, maps, charts, plans, drawings and designs 10% Nil - 128 37 Exposed cinematographic films 10% Nil 16 129 37 Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and1000 feet 5% - - 130 3701 20 00 or 3702 Instant print film 5% - - 132 3704 (1) Cinematographic films, exposed but not developed; Nil Nil - 135 38 Dipping Oil, Paclobutrazol (Cultar) 10% - - 136 38 Bio-pesticides, based on - (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa 5% - - 138 2852 or 3822 Pharmaceutical Reference Standard 5% - 17 139 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70 All goods 15% - - 140 39,48 or any other Chapter Tags, labels, 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 60 [142A 39 or any Chapter Security fibre, security threads, M-feature for use in the manufacture of Security paper by Security Paper Mill, Hoshangabad. Nil Nil 5 142B 3913 90 90 Compostable polymer or bio-plastic used in the manufacture of biodegradable agro mulching films, nursery plantation pots and flower pots. Nil - 5 142C 39, 72 and 81 The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, namely:- (i) Special Grade Stainless Steel; (ii) Titanium Alloys; (iii) Cobalt-Chrome Alloys; (iv) High-Density Polyethylene. Nil - 5] 148 4012 13 00 Retreaded tyres, of a kind used on aircrafts 98 [2.5%] - - 149 41 Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid Nil - - 149A 4301 or 4302 Raw, tanned or dressed furskins - Nil - 150 4301 or 4302 All goods (other than those falling under tariff item 4301 30 00) Nil - - 151 47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) Nil - 5 and 19 152 4707 (A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; 99 [2.5% - 20 (B) All goods imported for use in, or supply to, a unit for manufacture of newsprint 2.5%] 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 Newsprint- (i) in strips or rolls of a width not less than 34.92 cm; or (ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state 31 [Nil] Nil - 154 A 48 Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m 2 and not more than 65 gms/m 2 32 [Nil] Nil 20 A 155 4802 Mould vat made watermarked bank notepaper, 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 - - 156 48.10 Light weight coated paper weighing upto70 g/m2, imported by actual users for printing of magazines 33 [Nil] - - 157 49 or 8523 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 - - 160 100 [4901 10 10, 4901 91 00 or 4901 99 00] Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies. Nil - - 162 49.06 All goods Nil - - 163 49.07 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil - - 164 49.11 Plans, drawings and designs Nil - - 82 [164 A. 5002 Raw silk of grade 3A and above Nil - 5D] 101 [164B 5002 Raw Silk (not thrown) 5% - - ] 166 5101 All goods 5% - - 15 [166A 5201 All goods Nil - -] 167 52 or any Chapter 102 [ (a) Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders/pullers and end stoppers; ] (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 (u) Stud (v) Elastic cloth and Elastic band; (w) Quilted wadding materials; (x) Beads for embroidery; (y) Sample fabric of total length upto 500 metre imported during one financial year (z) printed bags 37 [(za) Knitted ribs] 103 [(zb) anti-theft devices like labels, tags and sensors;] Nil Nil 21 167A Any Chapter 104 [ (a) Buckles, D Rings and O Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings; ] 105 [(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers; ] (c) Velcro Hook, Velcro tapes and Loop tape; (d) Elastic Tape, Adhesive tape and reinforcement tape; (e) Stamping foil; (f) Sewing Thread; (g) Locks including magnetic locks; 106 [ (h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps; ] (i) Glove liners; (j) Loop rivets and loop oval (k) Polishes, creams and shoe finishes in any form; (l) Lining, interlining and reinforcement materials; (m) Insoles or mid-soles and sheets therefore; (n) Shanks and Welts; (o) Toe caps and Toe puffs and counters or Thermo plastic sheets; (p) Synthetic or polymeric foam; 107 [ (q) Packaging boxes/ envelops/ pouches of all types; ] (r) Ribs. (s) adhesives; 108 [ (t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments; ] (u) heels; (v) leather board; (w) saddle tree; (x) nylon mesh; 38 [(y) Fittings, snaps of metals or alloys (z) Metal fittings/embellishments, webbing of any material for making harness and saddlery items; (za) Stirrup of any material and stirrup bars used for making Saddle Tree; (zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddlery items; (zc) Beading material - synthetic/leather/fabric; (zd) Chatons/stones/beads/crystals as decorative items; (ze) Shoe laces; (zf) Stretch fabric for shoe uppers; (zg) Cork sheets for soles covering soles and insoles; (zh) Artificial fur and alarm tag;] 109 [ (zi) Buckle; (zj) Plastic clear sheets; (zk) Magnets for use in leather goods; (zl) Inlay cards; (zm) Synthetic material/ synthetic leather; (zn) Reflective tapes/ Fashion tapes; (zo) Micropak labels and Polyethylene Sheets; (zp) Protective Steel Toe Cap and Steel Mid Sole; ] Nil Nil 21A 167B Any Chapter (a) Zipper, fastener and slider; (b) Lace; (c) Velcro tape; (d) Elastic tape, curtain tape and edgeband tape; (e) Curtain hook; (f) Button and eyelet; (g) Tassel; (h) Bead and sequin; (i) Insert; (j) Sample fabric of total length upto 500 metres imported during one financial year. Nil Nil 21B 167C. 57 Samples of hand knotted carpets Nil Nil 21C 168 43, 52, 54, 55, 56, 58, 59 or 60 Lining and inter-lining materials Nil Nil 21 170 5303.10 Raw jute 5% - - 172 6001.10 or 6001.92 Pile fabrics for the manufacture of toys 10% - 5 174 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) 20% - - (2) Other parts, consumables and items specified in List 9 (B) 20% - 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 parts of electronic components or electronic equipments Nil - 23 176 70 or 90 Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables. Nil - 5 178 70.15 Rough opthalmic blanks, for manufacture of optical lenses 5% - - 180 71 The following goods, namely:- (i) Raw pearls, other than cultured pearls; 5% Nil - (ii) Rubies, emeralds and sapphires, unset and imported uncut; Nil Nil - 180A 71 Rough diamonds (industrial or non-industrial) Nil Nil - 180B. 71 Rough coloured gemstones 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 Nil - - 184 71 Cut and polished coloured gemstones Nil - - 186 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 24 169 [ 187 71 Non-industrial diamonds including lab-grown diamonds (other than rough diamonds) 2% - - ] 61 [ 189 7110.11 or 7110 19 00 Platinum 2% - - ] 62 [ 189A 7110 3100, 7110 39 00 Rhodium 110 [ 2.5% ] - -] 190A 7201 All goods other than pig iron 20 [5%] - - 190B. 7204 All goods other than seconds and defectives 5% - - 190C. 7203, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216 or 7217 All goods other than seconds and defectives 21 [5%] - - 197 72.01 Pig iron 22 [5%]] - - 111 [ 197A 7202 60 00 Ferro-nickel 2.5% - - ] 17 [198. 7202 [ All goods other than Ferro-nickel falling under 7202 60 00 ] 5% - -] 198A. 27 [****] 200 7204 56 [ Melting scrap of iron or steel (other than stainless steel) ] Nil - - 202 7204 21 Scrap of stainless steel, for the purpose of melting 50 [Nil ] - - 202A. 28 [****] 207 72 All goods other than the following:- (i) goods mentioned against S. Nos.190A, 190B, 190C, 197, 198, 200 or 202 above; and (ii) seconds and defectives of goods falling under Chapter 72 5% - - 212A. 82 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs 12.5% - 28A 212B. 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10% - 28B 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 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 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 32 223 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 10% Nil - 224 84 or any Chapter The following goods, namely:- (1) Wind operated electricity generators upto30 KW and wind operated battery chargers upto 30 KW 5% - 35 (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) Wind turbine controllers, and (e) Parts of the goods specified at (a) to (d) above. 5% - 35 (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators 5% - 35 (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators 5% - 35 (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators 5% - 35 39 [224A 84 or any other chapter Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators 5% - 35A] 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 - 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% 25 [10%] 37 228 84 or any other Chapter Goods specified in List 17 required for setting up crude petroleum refinery 5% 25 [10%] - 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 40 112 [ 230A 27 or 34 or 8705 Following material and equipment for construction of roads based on the bio based asphalt, namely: (i) Bio-based asphalt sealer and preservation agent; (ii) Millings remover and crack filler; (iii) Asphalt remover and corrosion protectant; (iv) Sprayer system for bio-based asphalt Nil - 40 ; ] 236 84 or any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 25 [10%] 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% 25 [10%] 46 238 84 or any Chapter a) Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 5 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% - 5 239 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 Nil - 47 240 84,85 or 90 Goods specified in List 23 required for radio paging service Nil - 48 241 84,85 or 90 Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS) Nil - 49 242 84, 85 or any other Chapter Parts of goods specified at S. No. 239, 240 and 241 above Nil - 5 243 84,85 or 90 The goods specified in List 25, for the manufacture of goods falling under heading heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 90 00 Nil - 5 244 84,85 or 90 The goods specified in List 26 Nil - - 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 (1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 27A 5% - 53 (i) (b) Goods specified in List 28 Nil - 53 (i) (2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 27A 5% - 53 (ii) (b) Goods specified in List 28 Nil - 53 (ii) 248A. 84, 85 or 90 Goods specified in list 28A for use of the Agro-Chemical Sector Unit having export turnover of Rupees Twenty Crores and above during the preceding financial year by a manufacturer having a Research and Development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India. Nil - 53A 250 84 or any other Chapter The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 30; 5% - - (2) Parts, for manufacture of the goods at (1) above; 5% - 5 251 84 or any other Chapter The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 31; 5% - - (2) Parts, for manufacture of the goods at (1) above; 5% - 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; 5% - 5 252A. 84 or any chapter Machinery or equipment, specified in List 32A, for use in the plantation sector. 5% - - 254 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 54 256 84 or 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems Nil - - 257 84, 85 or 90 Goods specified in List 34, designed for use in the leather industry or the footwear industry 5% - - 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 10% - 56 261 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 10% - 57 265 84.21 Catalytic convertors 5% - - 267A. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour. 5% - - 267B 8443 High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour 5% - - 113 [ 267C 84 or any other Chapter The following Mailroom equipment suitable for use with the goods specified at S.Nos. 267A and 267B,- (1) overhead conveyor gripper; (2) stacker; (3) wrapper; (4) labeller; (5) strapper; (6) inserters,; (7) delivery conveyors. 5% 5% 20A; ] 270 84.71 CD -Writers Nil - - 82 [270A 84 The following goods, to be imported by or on behalf of Security Printing and Minting Corporation of India Limited (SPMCIL), namely:- (i) Fully automatic sachet Packaging machinery or equipment or plant, its spares; (ii) Plant or machinery or equipment, related spares and consumables for the manufacture of CWBN paper and other security paper; (iii) Plant or machinery or equipment, related spares and consumables for printing of banknotes; (iv) Photogravure printing machine with embossing or de-bossing facility; (v) Plant or machinery or equipment, its spares and consumables for manufacture of e-passport; (vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes. 5% Nil .] 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 59 283 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator 5% - 60 285 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,- (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or (iii) setting up of a new caustic soda unit or caustic potash unit using membrane cell technology; (2) Membranes and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology. 5% - 62 286 85 or any other Chapter Goods imported for being tested in specified test centres Nil Nil 63 288 84 or 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 - - 293 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind 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 Omitted 296 8501 10 12 Stepper Motors for use in the manufacture of goods falling under heading 84.71 Nil - 5 300A. 84 or 85 The following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading/sub- heading/ tariff item 8443 31 00, 8443 32 00, 8471, 8517 62, 8528 41 00, 8528 49 00, 8528 51 00 or 8528 61 00, namely:- (a) Populated Printed Circuit Boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90; (b) Transformers falling under tariff item 8504 31 00; (c) All goods falling under sub-heading 8504 90; (d) SMF Battery falling under tariff item 8507 20 00; (e) Enamelled copper wire falling under heading 8544 Nil - 5 309 8523 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil - - 310 8523 Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers 5% Nil 66 316B 8529 Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:- (i) Tuner (ii) RF modulator (iii) Remote control unit (iv) SMPS power board (v) IR module Nil - 5 319 8517 70 or 8529 90 90 Parts of Cellular Phones and Radio Trunking terminals 5% - - 40 [319A 8529 160 [LCD (Liquid Crystal Display) TV panels of 20 inches and above] 5% - 161 [-]] 143 [ 344 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, if imported,- (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% - - (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 30% - - (2) in any other form. 60% - -] 344A 87.03 Golf Cars 10% 25 [10%] - 144 [345 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) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% - - (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly. 30% - - (2) in any other form. 60% - -] 63 [345A. Any Chapter The following goods for use in the manufacture of goods specified against S. No.35 [and 42A] in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.6/2006-Central Excise, dated 1st March, 2006 [G.S.R. 96(E), dated the 1st March, 2006], namely:- [i] Battery Pack; [ii] Battery Charger; [iii] AC or DC Motor; [iv] AC or DC Motor Controller. Nil [ 5% ] 5] 346 88 Gliders, or simulators of aeroplanes or simulators of helicopters Nil - - 346A 88 or any other Chapter Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil - 67 346B 8802 (except 8802 60 00) All goods Nil - 101 346C 8802 Helicopters 98 [2.5%] - - 346D Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 Nil - 102 347 Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 98 [2.5%] - - 347A 8802 (except 8802 60 00) All goods Nil - 103A 347B 8802 (except 8802 60 00) All goods 116 [ 2.5% ] - 104 347C Any Chapter Parts (other than rubber tyres or tubes) of aircraft of heading 8802 Nil - 105 348 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 - 68 349 88 or any other Chapter The following goods, namely:- (i) Satellites and payloads; (ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mockups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads (iii) Ground equipment brought for testing of (i) above Nil Nil 69 350 89 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods 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 71 117 [ 351A 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. Nil Nil 111 ] 352 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 72 352A 8902 00 10 Trawlers and other fishing vessels Nil - - 353 8902, 8904 00 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 72 353A 8905 10 00 All goods Nil - - 354 8906 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 72 355 8908 00 00 All goods 5% - - 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 - - 55 [357A 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical, dental or veterinary use Explanation - For the purposes of this exemption, the term Goods refers to medical instruments/appliances required for medical, surgical, dental or veterinary use only and does not refer to Parts and spares thereof. 5% - -] 64 [357B 90 or any other Chapter (i) Parts required for the manufacture of the goods at S. No 357A; and 5% - 5 (ii) accessories of the goods at S. No. 357A. 5% - -] 118 [ 357C Any chapter Polypropylene, Stainless Steel Strip and Stainless Steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 5% 5% 5 ] 358 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil 74 360 90 or any other Chapter Parts for the manufacture of hearing aids including deaf aids Nil - - 361 90 or any other Chapter Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium 10% 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% 65 [5%] 77 65A [363 ****] 51 [363A Any chapter The following goods, namely:- (A) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets; 5% - - (B) Accessories of the medical equipment at (A) above; 5% - - (C) Parts required for the manufacture of the medical equipment at (A) above; 5% Nil 5 ] 364 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 5% - - 365 90 or any other Chapter 66 [Life saving medical equipment including accessories or spare parts or both of such equipment for personal use] 5% 67 [5%] 78 68 [367 Omitted 368 Omitted 369] Omitted 370 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 Nil - - 69 [373] 382 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 81 388 91 or 9804 90 00 Braille watches and Braille one-day alarm clocks Nil - - 389 91 Parts and cases, of Braille watches, for the manufacture of Braille watches Nil - 5 391 95 or any other Chapter (i) Synthetic tracks and artificial surfaces of heading 9506; (ii) Equipment required for installation of (i) above Nil Nil 83 392 95 or any Chapter The following goods for laying synthetic travels 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 Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefore; 5% - 5 394A 9503 Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size ( scale ) model assembly kits, whether or not working models, other construction sets and constructional toys, toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor 5% - 5 395 95.04 Parts of video games for the manufacture of video games 5% - 5 119 [ 397 Omitted 398 ] Omitted 399 9801 Goods required for- (i) fertiliser projects; 5% 25 [10%] - (ii) coal mining projects; 5% 25 [10%] - (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); 5% 25 [10%] - (v) barge mounted power plants 5% - - (vi) power transmission, sub-transmission or distribution projects; 5% 25 [10%] - 400 9801 76 [Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say- (a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or (c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above] Nil Nil 86 77 [400A. 9801 Goods required for the expansion of any existing Mega Power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Explanation : For the purposes of this exemption, Mega Power project means a project as defined in S. No. 400 above. 2.5% Nil 86] 401 9801 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 401A. 9801 Drinking Water Supply Projects for supply of Water for human or animal consumption Explanation ._ For the purposes of this exemption, Drinking Water Supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. Nil Nil - 403 9804 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; Nil Nil - (B) Other life saving drugs or medicines Nil Nil 8 120 [403A 9804 All goods intended for personal use, imported by post or air and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. 10% - - ] 404 9805 All goods - 25 [10%] - 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 89 409 Any Chapter Artificial Plasma 5% - - 416 0508 00 Conch shell 5% - - 417 1301 90 Seed Lac 5% - - 418 28, 29, 32, 39, 70 or 90 Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely, - (i) E-glass roving/yarn; (ii) liquid absorbent polymer; (iii) polyurethane polymer; (iv) vinyl polymer 10% - 5 419 2902 43 00 p Xylene Nil - - 420 30 or any other Chapter Drugs and Materials Nil Nil 90 421 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 5 170 [ 422 71 Diamonds including lab grown diamonds- semi-processed, half-cut or broken. Nil - - ] 423 68,72 or 85 The following goods, namely:- (1) Graphite Felt or graphite pack for growing silicon ingots; (2) Thin steel wire used in wire saw for slicing of silicon wafers 5% - 5 424 84 or any other Chapter Goods specified in List 44 required for use in high voltage power transmission project 5% - 91 121 [424A Any Chapter Parts and components of the goods specified in List 44 required for use in high voltage power transmission project 5% 5% 5 and 91; ] 425 84 or any other Chapter The following goods for in man-made or synthetic fibre or yarn industry, namely:- (1) Machinery or equipment specified in List 45; 5% - - (2) Parts for manufacture of the goods at (1) above 5% - 5 426 84 or any other Chapter The following goods for use in textiles industry; namely:- (1) Machinery or equipment specified in List 46; 5% - - (2) Parts for manufacture of the goods at (1) above 5% - 5 426A. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in- (i) Delhi MRTS Project Phase-I; and (ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following:- (a) Vishwavidyalaya- Jahangirpuri; (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences); (c) Shahdara Dilshad Garden; (d) Indraprastha-New Ashok Nagar; (e) Yamuna Bank-Anand Vihar-Inter State Bus Terminus; and (f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor). Nil Nil 92 429 86 Loco simulators 5% - - 432 90 or any other Chapter (A) The following goods for physically disabled persons, namely, - (i) Crutches; (ii) Wheel chairs ; (iii) Walking frames; (iv) Tricycles; (v) Braillers; (vi) Artificial limbs Nil - - (B) Parts of goods at (A) above Nil - - 433 9801 Goods required for - (1) Project for LNG Regassification Plant 5% 25 [10%] - (2) Aerial Passenger Ropeway Project 5% 41 [-] - 434 1511 90 All goods 7.5% - - 435 5102 All goods 5% - - 436 5301 All goods 52 [Nil] - - 437 6310 All goods 5% - - 439 85 or any other Chapter Goods specified in List 47 5% - 47 or 48 or 49, and 93 441 9801 All goods 5% - - 443 3207 40 00 All goods 5% - - 445 1 Animals and birds imported by zoo. Nil - - 446 1108 12 00 All goods 30% - - 447 1903 00 00 All goods 30% - - 448 25, 28, 38 or 39 The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- (A) (1) Aluminous cement; (2) Silicon metal (99% ) (3) Micro/fumed silica; (4) Brown fused alumina (5) Sintered/tabular alumina; (6) Fused zirconia; (7) Sodium hexameta phosphate; (8) Silicon carbide (9) Boron carbide (10) Reactive alumina; (11) Fused silica; and 5% - 5 (B) Phenolic Resin 5% - 5 449 Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil - - 450 Any Chapter The Blood Group sera, namely:- Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti JKa., and anti I Nil - - 451 Any Chapter Artificial Kidney Nil - - 452 Any Chapter All types of contraceptives Nil - - 453 Any Chapter Commercial catalogues in book form Nil - - 454 Any Chapter Postage stamps, unused Nil - - 455 4114 20 10 Patent leather Nil - - 456 6902 or 6903 All goods 5% - - 457A 7411 or 7412 All goods 7.5% - - 458A 7806 Lead bars, rods, profiles and wire 5% 459A 7907 Zinc tubes, pipes and tube or pipe fittings 7.5% - - 460A 8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% - - 463 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry Nil - 96 151 [463A. 2710 Naphtha for the manufacture of Polymers specified at S.Nos. 477 to 480 below, imported by M/s Haldia Petrochemicals Limited (HPL) Nil - 5] 465 2901 21 00 Ethylene 5% - - 466 2901 22 00 Propylene 5% - - 467 2901 23 00 Butylene 5% - - 468 2901 24 00 Butadiene 5% - - 469 2902 20 00 Benzene 5% - - 470 2902 30 00 Toluene 5% - - 471 2902 41 00 o-Xylene 5% - - 472 2902 50 00 Styrene 122 [2.5%] - - 473 2902 60 00 Ethylbenzene 5% - - 474 2903 15 00 Ethylene dichloride (EDC) 122 [2.5%] - - 475 2903 21 00 Vinyl chloride monomer(VCM) 122 [2.5%] - - 476 2926 10 00 Acrylonitrile 123 [2.5%] - - 477 3901 The following polymers of ethylene, namely:- (i) Low density polyethylene (LDPE) (ii) Linear low density polyethylene (LLDPE) (iii) High density polyethylene (HDPE) (iv) Linear medium density polyethylene (LMDPE) (v) Linear high density polyethylene (LHDPE) 5% - - 478 3902 All goods other than poly iso butylenes 5% - - 479 3903 All goods 5% - - 480 3904 Polymers of vinyl chloride 5% - - 480A 3907 40 00 Polycarbonates 5% - - 481 80620 All goods 100% - - 482 0907 All goods 35% - - 486 2528 Boron ores 122 [2.5%] - - 487 2709 00 00 All goods 9 [Nil] - - 488A 167 [ 2710] Motor spirit commonly known as petrol 10 [2.5%] - - 488B 2710 19 30 High Speed Diesel (HSD) 11 [2.5%] - - 489 2818 20 10 All goods 5% - - 490 2901, 2902, 2903, (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904 All goods 5% - - 491 2905 43 00, 2905 44 00, 3301, 3501, 3502,3503, 3504, 3505, 3809 10 00, 3823 11, 3823 12 00, 3823 13 00, 3823 19 00, 3824 60, 4001 21 00, 4001 22 00, 4001 29 All goods 20% - - 124 [491A. 4001 21, 4001 22, 400129 Goods up to an aggregate quantity of forty thousand metric tonnes of total imports of such goods in the 154 [remaining part of the financial year 2011-12] 7.5% - 1 491B. 4001 21, 4001 22, 400129 All goods 20% or Rs. 20/-per kg, whichever is lower - - ] 125 [491C 3823 11 11 Crude Palm Stearin for use in the manufacture of laundry soap Nil - 5 ] 173 [491D 4001 10 All goods Rs. 49/- per kg - 112 ] 492 29 or 38 Alpha Pinene 5% - - 493 3815 All goods 7.5% - - 494 39 Ethylene vinyl acetate (EVA) 5% - - 495A 7608 or 7609 00 00 All goods 7.5% - - 497A 8007 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes 5% - - 501 8479 Atmospheric water generator 5% - - 503 8507 90 Battery separators 5% - - 508 Any Chapter Monofilament long line system for tuna fishing 5% - 97 509 Any Chapter The goods specified in List 50 used in the processing of sea-food Nil Nil 98 510 9801 Liquefied Natural Gas (LNG) facility project of M/s. Ratnagiri Gas and Power Private Limited for their power project at Dabhol Explanation . - For the purpose of this exemption Liquefied Natural Gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natrual gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol. Nil Nil 99 511 0302 or 0303 Atlantic salmon 10% - - 512 1516 10 All goods 30% - - 513 1516 20 All goods 80% - - 513A 1516 20 All goods, edible grade 7.5% 514 1517 or 1518 All goods of edible grade 80% - - 514A. 1517 10 21, 1517 90 10, 1517 90 20, 1518 00 11, 1518 00 21 or 1518 00 31 All goods, edible grade 7.5% - - 515 1517 or 1518 All goods other than edible grade 30% - - 516 1520 00 00 Crude glycerin 12.5.% - - 517 25 (except 2515, 2516, 2523, 2524) All goods 5% - - 518 2601 to 2617 All goods 122 [2.5%] - - 70 [518A. 2616 90 10 Gold ores and concentrates for use in the manufacture of gold Nil 171 [ 1% ] 5] 126 [518 B 71 Gold dore bar, having gold content not exceeding 95%. Nil 1% 5 and 109; ] 126 [518 C 71 Silver dore bar having silver content not exceeding 95% Nil 3% 5 and 109 ] 12 [ **** ] Omitted 13 [ **** ] Omitted 522 2810 Borax or Boric Acid 5% - - 526A 2907 23 00 Bis-phenol A Nil - - 526B 2910 30 00 Epichlorohydrin 122 [2.5%] - - 533 4002 31 00 All goods 5% - - 534 5401, 5402, 5403, 5404, 5405 00 00 or 5406 All goods, other than those of nylon 5% - - 127 [534A 5402, 5403, 5404, 5405 00 00 or 5406 All goods of nylon 7.5% - - ] 535 5511 All goods 10% - - 535A 5501 to 5510 All goods, other than those of nylon 5% - - 128 [535B 5501 to 5510 All goods, of nylon 7.5% - - ] 536 7001 00 10 All goods 5% - - 537 8422 30 00, 8422 40 00 or 8422 90 90 All goods 5% - - 538 85 Integrated decoder receiver, also known as set top box 42 [5%] - - 539 85 MP3 or MP4 or MPEG 4 player with or without radio or video reception facility 5% - - 540 9608 Parts of writing instruments 5% - - 541 2707 Carbon Black Feed Stock 129 [2.5%] - - 543 90 Coronary stents and coronary stent systems for use with cardiac catheters Nil - - 130 [543A 90 Endovascular stents Nil - - ] 544 3920 Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films. Nil - - 545 9801 All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) Nil Nil 100 546 8436 21 00 All goods 5% - - 547 0508 00 10 All goods 43 [Nil] - - 548 1301 90 22 All goods 20% - - 549 1520 00 00 All goods 20% - - 550 1702 Dextrose Monohydrate 20% - - 551 2309 10 00 All goods 20% - - 552 28 (except 2823 00 10) All goods 7.5% - - 131 [ 552A 2825 Vanadium pentaoxide or vanadium sludge 2.5% - - ; ] 553 29 (except 2905 43 00, 2905 44 00 and 2933 71 00) All goods 7.5% - - 553A 2905 31 00 Mono ethylene glycol (MEG) 5% - - 553B 2917 36 00 Pure terephthalic acid (PTA) 5% - - 553C 2917 37 00 Dimethyl terephthalate (DMT) 5% - - 132 [553D 2929 10 90 Diphenylmethane 4,4-diisocyanate (MDI) for use in the manufacture of spandex yarn 5% - 5 ] 133 [553E 2933 71 00 Caprolactam 7.5% - - ] 554 31 All goods 7.5% - - 555 3201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207 All goods 7.5% - - 556 3207 10 40 Ceramic colours 5% - - 557 3403 All goods 7.5% - - 558 3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812,3816 00 00, 3817, 3821 00 00 or 3824(except 3824 60) All goods 7.5% - - 559 3901 to 3915 (except 3908) All goods 7.5% - - 559A 3907 Polyester chips 5% - - 134 [ 559B 3906 90 Sodium Polyacrylate 5% - - 559C 3907 20 10 Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn 5% - 5 559D 3908 Nylon Chips 7.5% - - ] 560 Any Chapter Parts of umbrella, including umbrella panels 5% - - 561 7104 Rough synthetic gemstones Nil - - 562 8424 Sprinklers and drip irrigation systems for agricultural and horticultural purposes 5% - - 563 8438 All goods 5% - - 564 8479 30 00 All goods 5% - - 565 9108, 9110 or 9114 30 10 Watch dials and watch movements 5% - - 14 [**] 567. 75 All goods 122 [2.5%] - - 568. 8704 Refrigerated motor vehicles Nil - - 569. 84 or any other Chapter Machinery or equipment for effluent treatment plant for handloom sector. Nil - 96 570. 84 or any other Chapter Machinery or equipment for effluent treatment plant for handicraft sector. Nil - 96 571. 168 [ 0303 ] Tuna bait Nil - - 572. 2309 90 Feed additives or pre-mixes 20% - - 573. 2716 00 00 Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas of Special Economic Zone- (a) if removed from power projects of 1000 MW and above,- - - (i) using imported coal as fuel; Rs.100 per 1000 kwh (ii) using domestic coal as fuel; Nil (iii) using domestic gas as fuel; Rs.110 per 1000 kwh (b) if removed from power projects of less than 1000 MW,- (i) using imported coal as fuel; Rs. 40 per 1000 kwh (ii) using domestic coal as fuel; Nil (iii) using domestic gas as fuel; Rs. 60 per 1000 kwh 573A 2716 00 00 All goods other than goods mentioned at S. No. 573 Nil - - 574. 2809 20 10 All goods 5% - - 575. 4002 39 00 Chlorobutyl rubber or bromobutyl rubber 5% - - 576. 5902 20 Polyester tyre cord fabric 5% - - 577. 7104 Rough Cubic Zirconia Nil - - 578. 7104 Polished Cubic Zirconia 5% - - 579. 7602 Aluminium scrap Nil - - 579A. 29 [***] 580. 84 The following goods, namely:- (i) Cricket bat and hockey stick splice joining machine (ii) Rugby ball or soccer ball stitching machine (iii) Moulds for soccer ball, basket ball and volley ball 5% - - 581. 84 71 [Bacteria removing clarifier] Nil - - 582. 93 Air Rifles or Air Pistols of 0.177 calibre Nil Nil - 18 [582A. 93 Air pellets of air rifles or air pistols, of 0.177 calibre Nil Nil -] 583. Any The following goods, namely:- (i) Nylon gut (ii) PU or nylon grip sheets for hockey sticks (iii) Butyl bladders for inflatable balls (iv) Willow clefts, ashwood or beechwood (v) Cork bottoms 44 [(vi) Synthetic rubber bladder (vii) 72 [Manau cane] (viii) Table tennis rubber (ix) Table tennis bat handles (x) Table tennis blade] 73 [(xi) [ PU Leather Cloth/PU Laminated with cotton for Inflatable Balls ] (xii) Extra tec (cricket bat facing tape); (xiii) Resin hardener TTP-33S and release paper for composite hockey sticks; (xiv) Table tennis glue; (xv) Evazote foam for protective equipments e.g. leg guards, thigh guards; (xvi) plywood for carrom board] Nil - 106 45 [584 2510 Rock phosphate [2.5%] - - 135 [584A 2520 10 Gypsum 2.5% - - ; ] 585 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels 155 [10%] - - 586 5103 All goods 10% - - 587 5202 All goods 136 [Nil] - - 588 890710 00 All goods Nil - - 589 90 or any chapter Artificial Heart (left ventricular assist device) 5% - - 590 90 or any chapter Patent ductus arteriosus/Atrial septal defect occlusion device 5% - - 591 9506 (i) Snow-skis and other snow-ski equipment (ii) Water-skis, surfboards, sailboards and other water-sport equipment Nil - -] 74 [592 2710 Naphtha 5% - - 593 2711 11 00 Liquefied Natural Gas 5% - - 594 2711 12 00, 2711 13 00, 2711 21 00 All goods 5% - - 595 2711 19 00 Liquefied Petroleum Gases (LPG) 5% - - 596 2713 Petroleum coke 137 [ 2.5% ] - - 597 84 Geothermal ground source heat pumps Nil - - 53 [598 84 or any other Chapter The following goods, namely:- (A) Tunnel boring machines Nil Nil 107 (B) Parts and components of (A) above for use in the assembly of Tunnel boring machines Nil Nil 107] 599 84 or any other Chapter (i) Paddy transplanter; (ii) Laser land leveller; (iii) Reaper-cum-binder; (iv) Sugarcane harvester; (v) Straw or fodder balers; (vi) Cotton picker; and (vii) Track used for manufacture of track type combine harvesters. 138 [2.5%] - - 139 [599A Any Chapter Parts and components required for manufacture of goods specified at S.No. 599 2.5% - 5; ] 600 84 or 85 Truck refrigeration unit Nil - - 601 8540 71 00 Magnetron of up to 140 [ 1KW ] used for the manufacture of domestic microwave ovens 5% - 5 602 9801 Goods required for installation of mechanized food grain handling systems and pallet racking systems in 'mandis' and warehouses for food grains and sugar 5% Nil - 603 Any chapter Promotional material (like Trailers, Making of Film etc.) imported in the form of Electronic Promotion Kits (EPK)/ Beta Cams Nil Nil 108] 54 [604 84 or any other chapter The following goods required for manufacture of Optical disk drives (ODD), namely:- (i) Pick up assembly (ii) Digital signature procession integrated circuit (iii) DC motor (iv) LDO voltage regulator Nil - 5] 141 [ 605 4011 30 00 All goods 2.5% - - 606 4702 Rayon Grade Wood Pulp 2.5% - - 607 8424 Micro Irrigation equipment 5% - - 608 8472 90 Cash dispenser or automatic bank note dispenser Nil - - 609 8473 40 Parts and components of the goods mentioned at S. No. 608 Nil - 5 610 84or any other chapter Following goods for making of gem and jewelry (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4) Rolling machine (combined Profile Groovers/Strip Making) (5) and Automatic Investing Machine/casting Machine. 5% - 611 8803 10 00 8803 20 00 8803 30 00 All goods 2.5% - - 612 9405 50 40 Solar lanterns or solar lamps 5% - - 613 Any chapter Batteries for goods as specified against S No.35 in the Table to the notification of the government of India in the Ministry of Finance (Department of Revenue) , No.6/2006-Central Excise, dated 1st March ,2006[G.S.R.96(E), dated the 1st March 2006] Nil 5% 5 and 110 ] 145 [614 8443 99 Parts for manufacture of printers falling under heading 8443 32 NIL 5% 5] Click here for: - Conditions and Annexure to this notification ************************ Notes: 1. As last amended by Notification No. 42/2008-Customs dated 1-4-2008 2. Notification no. 58/2008 Customs dated 29-4-2008 3. Notification no. 62/2008 customs dated 6-5-2008 4. Sr. No. 23A inserted by notification no. 71/2008 Customs dated 26-5-2008 . Further, in column no. 4 entry 20% has been substituted for 40% vide NOTIFICATION No. 11/2009-Customs dated 3-2-2009 5. S. No. 74 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 74 2710 Naphtha 5% - - 6. S. No. 75D omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 75D. 2711 19 00 Liquefied Petroleum Gases (LPG) 5% - - 7. S. No. 77 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 77 27111100 Liquefied natural gas 5% - - 8. S. No 77A inserted by notification no. 74/2008 Customs dated 4-6-2008, This entry omitted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before omission it was read as, 8 [77B. 2710, 2711,2712, 2713, 2714 or 2715 All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A, 75 E, 76, 77A, 488A and 488B 5% - -'] 9. against S. No. 487, substituted for 5% by notification no. 74/2008 Customs dated 4-6-2008, Further substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Nil . Further vide notification no. 52/2011 Cus dated 25-6-2011 before it was read as, 5% 10. against S. No. 488A, substituted for 7.5% by notification no. 74/2008 Customs dated 4-6-2008, Further, substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 2.5% . Further vide notification no. 52/2011 Cus dated 25-6-2011 before it was read as, 7.5% 11. against S. No. 488B, substituted for 7.5% by notification no. 74/2008 Customs dated 4-6-2008, Further, Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 2.5% . Further vide notification no. 52/2011 Cus dated 25-6-2011 before it was read as, 7.5% 12. S. No 519 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 519 2711 12 00 2711 13 00 2711 21 00 All goods 5% - - 13. S. No 520 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 520 2713 Petroleum coke 5% - - 14. S. No 566 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 566 2710 19 90 N-Paraffin 7.5% - - 15. S. No. 166A has been inserted vide Notification No. 84/2008 dated 8/7/2008 16. Has been inserted vide Notification No. 119/2008 dated 31/10/2008 17. Entry no.198 has been substituted vide vide notification no. 02/2009-Cus., Dated: January 02, 2009 before substitution it was read as: 198. 7202 (except 7202 70 00, 7202 92 00) All goods Nil - - Earlier it was substituted vide Notification No. 119/2008 dated 31/10/2008 before it was read as, S. No. 198, for the All goods entry in column (3), the entry All goods other than Ferro-nickel falling under 7202 60 00 has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 198. 7202 All goods Nil - - 18. Has been inserted vide Notification No. 120/2008 dated 4/11/2008 19. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil , further substituted vide notification no. 27/2009 cus dated 24/3/2009 , before it was 20% 20. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil 21. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil 22. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil 23. Has been inserted vide Notification No. 128/2008 Cus dated 7/12/2008 as [(ha) the goods specified against serial No.74B of the said Table on or after the 1st day of April, 2009.]. This entry has been deleted vide notification no. 20/2009 cus dated 24/2/2009 24. Entry no. 74B, has been substituted vide vide notification no. 02/2008-Cus., Dated: January 02, 2009 before substitution, as inserted vide Notification No. 128/2008 Cus dated 7/12/2008 it was read as 74B. 2710 Naphtha, when imported for generation of electrical energy by electrical undertakings owned by Central and State Governments or State Electricity Boards or any local authority or a person licensed under part II of the Electricity Act, 1910 or who has obtained a sanction under section 28 of the said act or a generating company permitted under the Electricity (Supply) Act, 1948 to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption. Nil - - 25. Has been substituted vide Notification No. 128/2008 Cus dated 7/12/2008 before the entry was read as, 14% . Further substituted vide vide notification no. 20/2009 cus dated 24/2/2009 earlier it was 10% . Further Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 8% 26. Substituted for Nil Against S. No. 60A, in column (5), the entry - vide notification no. 02/2009-Cus., Dated: January 02, 2009 27. Entry no. 198A deleted vide notification no. 02/2008-Cus., Dated: January 02, 2009 . Earlier it was inserted vide Notification No. 119/2008 dated 31/10/2008 as, 198A. 7202 70 00 or 7202 92 00 All goods 5% - - 28. Entry no. 202A deleted vide notification no. 02/2008-Cus., Dated: January 02, 2009 before it was read as: 202A. 72 Thermo-mechanically treated (TMT) bars and structurals - Nil - 29. Entry no. 579A deleted vide notification no. 02/2008-Cus., Dated: January 02, 2009 before it was read as: 579A. 7901 or 7902 All goods Nil - - 30. Against entry no. 65 and 66, 5% substituted vide notification no. 12/2009 cus dated 10-2-2009 , prior to substitution it was 7.5% 31. Against entry no. 154, NIL substituted vide notification no. 13/2009 cus. dated 11/2/2009 , earlier it was 3% 32. Against entry no. 154A, NIL substituted vide notification no. 13/2009 cus. dated 11/2/2009 , earlier it was 2% Earlier the entry no. 154A was inserted vide notification no. 110/2008 cus dated 22/10/2008 33. Against entry no. 156, NIL substituted vide notification no. 13/2009 cus. dated 11/2/2009 , earlier it was 5% 34. Substituted vide notification no. 28/2009 cus dated 26/3/2009 , before it was the1st day of April, 2009 further substituted for the figures, letters and words 1st day of April, 2010 , the figures, letters and words 1st day of April, 2011 vide Notification No. 40/2010-Customs, dated 31.03.2010 In the preamble, in the proviso, in clause (f), for the figures, letters and words 1st day of April, 2011 , the figures, letters and words 1st day of April, 2012 has been substituted vide Notification No. 4/2011-Cus, dated 27-1-2011. 35. Entry No. 38B inserted vide notification no. 36/2009 Cus dated 17/4/2009 . 35A. Entry no. 38C inserted vide notification no. 36/2009 Cus dated 17/4/2009 . This entry has been omitted vide notification no. 84/2009 Customs, dated 31-7-2009 , before omission it was read as, 38C. 1701 91 00 or 1701 99 90 Refined or white sugar Nil - 5B 36. Substituted vide notification no. 77/2009 Cus dated 7/7/2009 , before it was read as, (b) the goods specified against S.No.252A of the said Table on or after the 1st day of May, 2009; Further, for the figures, letters and words 6th day of July, 2010 , the figures, letters and words 31st day of March, 2011 has been substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 37. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 38. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 39. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 40. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 41. Substituted vide notification no. 77/2009 Cus dated 7/7/2009 , earlier it was read as, Nil 42. Substituted vide notification no. 77/2009 Cus dated 7/7/2009 , earlier it was read as, Nil 43. Substituted vide notification no. 77/2009 Cus dated 7/7/2009 , earlier it was read as, 5% 44. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 45. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 , In column (4), for the entry 2% , wherever it occurs, the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011. 46. Substituted, vide Notification No. 33/2010-Customs, dated 12.03.2010 , before this it was read as 3 040210 or 4022100 Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year. 5% - 1 47. S. No. 3AB and the entries has been inserted, vide Notification No. 33/2010-Customs, dated 12.03.2010 48. C lause [haa] has been inserted, vide Notification No. 40/2010-Customs, dated 31.03.2010. 49. S.No. 38CC and the entries has been inserted, vide Notification No. 40/2010-Customs, dated 31.03.2010 . 50. Substituted vide notification no. 54/2010 Customs, dated 29.4.2010 , before substitution it was read as, 5% , S.No. 202, for the entry in column (4), the entry Nil has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 2.5% 51. Inserted vide notification no. 54/2010 Customs, dated 29.4.2010 52. Substituted vide notification no. 54/2010 Customs, dated 29.4.2010 , before substitution it was read as, 5% 53. Substituted vide notification no. 54/2010 Customs, dated 29.4.2010 , before substitution it was read as, 598 84 Tunnel boring machines used for hydro-electric projects Nil Nil 107 54. Inserted vide notification no. 54/2010 Customs, dated 29.4.2010 55. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 , Further, S ubstituted vide notification no. 41/2010 Customs, dated 1.4.2010 , before substitution it was read as, 357A 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical, dental or veterinary use 5% - - 56. Substituted vide Notification No. 69/2010-Customs, dated 23.06.2010 , before this it was read as Melting scrap of iron or steel . 57 Inserted vide Notification No. 128/2010-Cus, dated 22-12-2010. 58. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 59. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 60. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 61. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Rs.200/- per gms10 gms Further Substituted vide Notification No. 01/2012 dated 16-01/2012 , w.e.f. 17th day of January, 2012, before it was read as:- 189 7110 11 or 7110 19 00 Platinum 61[Rs. 300/- per 10 grams] - - 62. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 63. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 , S. No. 345A, in column (3), after the word, letters and figure against S.No.35 , the word and figure and 42A has been inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. And In column (5), for the entry 4% , wherever it occurs, the entry 5% has been substituted 64. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 65. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Nil , In column (5), for the entry 4% , wherever it occurs, the entry 5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 4% 65A. Omitted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 363 90 or any other Chapter The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; 5% - - (B) Accessories of the medical equipment at(A) above; 5% - - (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above; 5% Nil 11 (D) Continuous Ambulatory Peritoneal Dialysis(CAPD) Fluid contained in a solution bag with or without tubing system; 5% - - (E) Accessories of (D) above; 5% - - (F) Parts required for the manufacture of (D) above 5% Nil 11 66. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Life saving medical equipment including accessories or spare parts or both of such equipment 67. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Nil , In column (5), for the entry 4% , wherever it occurs, the entry 5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011. 68. Omitted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 367 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 38; 5% - - (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11 368 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 39; 5% - - (B) Accessories of the medical equipment at(A) above; 5% - - (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11 369 90 or any other Chapter Goods for Tubal Occlusion specified in List 40 5% - - 69. Omitted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, 373 90 or any other Chapter Spare parts of hearing aids 5% - - 70. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 71. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Bactofuges 72. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010 , before it was read as, Macau cane 73. Sr. No. 592 to 603 inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 , Against S. No. 583, in column (3), for the entry in item (xi), the entry PU Leather Cloth/PU Laminated with cotton for Inflatable Balls has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, PU for inflatable balls; 74. Inserted vide Notification No. 84/2009-CUSTOMS, Dated 31/07/2009 Inserted vide Notification No. 21/2010-Cus, dated 27-2-2010. 75. For the words and figures the period upto and inclusive of 30th November 2009 , the words and figures the period upto and inclusive of 31st March, 2010 have been substituted vide notification no. 125/2009, customs dated 11.11.2009. Further, this whole entry was Substituted, vide notification no. 126/2009 Customs, dated 27.11.2009 , before it was read as, 74 [Refined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during 75 [the period upto and inclusive of 30 th November 2009]: Explanation .- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17 th April, 2009 upto 30 th July, 2009 shall be included.] Further, the entry has been S ubstituted, vide Notification No. 8/2010-Customs, 08.02.2010 , before this it was read as, Refined or white sugar, imported upto and inclusive of 31st March, 2010 76. Substituted vide notification no. 137/2009 Customs dated 11/12/2009 , before it was read as, [Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say- (a) an inter-state thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) an inter-state thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or (c) an inter-state hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) an inter-state hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above] 77. Inserted vide notification no. 137/2009 Customs dated 11/12/2009 78. Inserted vide notification no. 84/2009 Customs, dated 31-7-2009 , Further, for the words and figures the 1st day of April 2010 , the words and figures 1st day of January, 2011 have been substituted vide notification no. 125/2009, customs dated 11/11/2009 79. Inserted vide notification no. 118/2009 Customs, dated 14-10-2009 , further for 2010 the figures 2011 substituted vide notification no. 102/2010 Cus dated 1-10-2010 Further, the entry has been Inserted vide Notification No. 21/2010-Cus, dated 27-2-2010 80. Inserted vide notification no. 118/2009 Customs, dated 14-10-2009 81. Inserted vide notification no. 80/2010 Customs dated 10-8-2010 82. Inserted vide notification no. 80/2010 Customs dated 10-8-2010 [In column no. 6, in the notification it is 5C , but it should be 5D since 5C has already been inserted see entry no. 38CC] 83. Inserted vide notification no. 80/2010 Customs dated 10-8-2010 84. Substituted vide notification no. 91/2010 Cus dated 6-9-2010 , before it was read as, 573. 2716 00 00 All goods Nil - - 85. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 86. Against S.No. 10. for the entry in column (4), the entry Nil has been substituted vide Notification No. 127/2010-Cus, dated 21-12-2010. Before it was read as, 5% 87. Inserted vide Notification No. 127/2010-Cus, dated 21-12-2010. 88. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 89. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 90. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 91. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 92. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 93. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 94. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 95. Against S. No. 68, for the entry in column (3), the following entry for the words Coking coal of ash content below 12% the words Coking coal Explanation .- For the purposes of this exemption, Coking coal means coal having mean reflectance of more than 0.85 and Swelling Index or Crucible Swelling Number of more than 2 ; has been substituted vide Notification No.21/2011-Cus, dated 1-3-2011. 96. S.No.68A and the entries relating there to has been Omitted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 2701 Coking coal of ash content of 12% or more Nil - - 97. Against S. No. 114, in column (3), after item (u), the following has been Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 98. In column (4), for the entry 3% , wherever it occurs, the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011. 99. Against S. No. 152, against each of items (A) and (B) occurring in column (3), for the entries in column (4), the entry 2.5% has been respectively be substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 5% for the entry in column (3) and (4). 100 Against S. No. 160, for the entry in column (2), the entry 4901 10 10, 4901 91 00 or 4901 99 00 has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 49 101 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011, 102 Against S. No. 167, in column (3), -(a) in item (a), for the entry, Fasteners the entry Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders/ pullers and end stoppers; has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 103 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011, 104 For the entry, Buckless, D' Rings, eyelets, hooks and eyes, rivets and studs; the entry Buckles, D Rings and O Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings; has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 105 For the entry Buttons and fasteners of all types; the entry Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers; has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011 106 Substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, Metal handles, handle fittings, dog hooks, Logos all types, Ring binders, Key hooks, Key rings, Key holders, Push clip, Chains, pullers, hinges and magnetic snaps; 107 For the entry, Packaging boxes of all types the entry Packaging boxes/envelops/pouches of all types; has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 108 Substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, unit soles and sheets; 109 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011 110 In column (4), for the entry wherever it occurs, the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011 111 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 112 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 113 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 114 Against S. No. 344, in column (3), after the entry, the following has been inserted, namely, vide Notification No. 21/2011-Cus, dated 1-3-2011 115 Against S. No. 345, in column (3), after the following entry, has been inserted, namely, vide Notification No. 21/2011-Cus, dated 1-3-2011. 116 S. No. 347B, for the entry in column (4), the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, Nil 117 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 118 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 119 S. Nos. 397 and 398 and the entries relating thereto has Omitted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 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 9706 00 00 Books, being antiques of an age exceeding one hundred years Nil - - 120 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 121 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 122 In column (4), for the entry 2% , wherever it occurs, the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011. 123 S.No.476, for the entry in column (4), the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 5% . 124 Inserted vide Notification No. 128/2010-Cus, dated 1-3-2010. 125 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. Corrected vide Corrigendum F. No. 334/3/2011-TRU, dated 3-1-2011. (i) for 491 read 491B (ii) In the Table, in column (1), for 491A read 491C . 126. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. Further Substituted vide Notification No. 01/2012-Cus, dated 16/01/2012, before it was read as:- [518 B 7108 Gold dore bar having gold content not exceeding 80%. Nil Rs. 140 per 10 gm of gold content 5 and 109 ;] 127. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 128. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 129 Against S. No. 541, for the entry in column (4), the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 5% 130 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 131 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 132 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 133 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 134 Sr. No. 559B, 559C, 559D Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. (1) (2) (3) (4) (5) (6) 559B 390690 Sodium Polyacrylate 5% - - 559C 3907 2010 Polytetrametylene ether glycol,(PT MEG) for use in the manufacture of spandex yarn 5% - 5 559D 3908 Nylon Chips 7.5% - - ; 135. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 136. S.No.587, for the entry in column (4), the entry Nil has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 10% 137. S. No. 596, for the entry in column (4), the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 5% 138. Against S. No. 599, for the entry in column (4), the entry 2.5% has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, 5% 139. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 140. Corrected vide M.F. (D.R) Corrigendum F. No. 334/1/2010-TRU, dated 10-3-2010, for 1000KW , read 1KW . 141 S. No. 605 to 613 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 142 Inserted vide notification no. 31/2011 Cus, dated 24-3-2011 , Further omitted vide notification no. 77/2011 Cus dated 17-8-2011 , before it was read as, 66A 2701 Coal having Swelling Index or Crucible Swelling Number of 1 and above and mean reflectance of above 0.60, for use in the manufacture of iron or steel using Corex, Finex or PCI technology Nil - 5 143 Inserted vide Notification No. 21/2011-Customs, Dated 01/03/2011 Further Substituted vide notification no. 31/2011 Cus, dated 24-3-2011 , before it was read as, 344 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% - - (2) if imported in any other form 60% - - 114 [ Explanation .- For the purposes of this exemption, Completely Knocked Down unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,- (a) a kit containing a pre-assembled engine or gearbox or transmission mechanism; or (b) a chassis or body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed‟; ] 144 Inserted vide Notification No. 21/2011-Customs, Dated 01/03/2011 Further Substituted vide notification no. 31/2011 Cus, dated 24-3-2011 , before it was read as, 345 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% - - (2) If imported in any other form 60% - - 115 [ Explanation .- For the purposes of this exemption, Completely Knocked Down unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,- (a) a unit containing a pre-assembled engine or gearbox or transmission mechanism; or (b) a body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed‟; ] 145 Inserted vide notification no. 31/2011 Cus, dated 24-3-2011 146 Inserted vide notification no. 34/2011 Cus dated 15-4-2011 147 Inserted vide notification no. 34/2011 Cus dated 15-4-2011 148 Inserted vide notification no. 2/2011 Cus dated 8-1-2011 149 Inserted vide notification no. 2/2011 Cus dated 8-1-2011 150 Inserted vide notification no. 52/2011 Cus dated 25-6-2011 151 Inserted vide notification no. 54/2011 Cus dated 1-7-2011 152 Inserted vide notification no. 55/2011 Cus dated 5-7-2011 153 Inserted vide notification no. 55/2011 Cus dated 5-7-2011 154 Substituted vide notification no. 59/2011 Cus dated 13-7-2011 , before it was read as, remaining part of the financial year 2010-11. 155. Substituted vide notification no. 63/2011 Cus dated 19-7-2011 , before it was read as, 2.5% 156 Substituted vide notification no. 77/2011 Cus dated 17-8-2011 , before it was read as, 0.85 and Swelling Index or Crucible Swelling Number of more than 2 157 Substituted vide notification no. 78/2011 Cus dated 19-8-2011 , before it was read as, thirty thousand metric tonnes 158 Substituted vide notification no. 84/2011 Cus dated 1-9-2011 , before it was read as, 1 st day of September, 2011 Further substituted vide notification no. 105/2011 Cus dated 30-11-2011 , before it was read as, 1 st day of December, 2011 159 Inserted vide notification no. 97/2011 Cus dated 13-10-2011 160 Substituted vide notification no. 101/2011 Cus dated 17-11-2011 , before it was read as, LCD (Liquid crystal display) panels for manufacture of LCD TVs 161 Substituted vide notification no. 101/2011 Cus dated 17-11-2011 , before it was read as, 5 162 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 0306 13 163 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 0802 60 00 or 0802 90 164 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 1001 10 90 or 1001 90 20 165 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 1005 10 00, 10 07 or 1008 20 166 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 2008 99, 2009 80, 2009 90 00, 2202 90 167 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 2710 11 168 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- 0303 79 169 Substituted vide Notification No. 01/2012-Cus, dated 16/01/2012, w.e.f. 17th day of January, 2012, before it was read as - 187 71.02 Non-industrial diamonds(other than rough diamonds) Nil - - 170 Substituted vide Notification No. 01/2012-Cus, dated 16/01/2012, w.e.f. 17th day of January, 2012, before it was read as - 422 71 Semi-processed, half-cut or broken diamonds Nil - - 171 Substituted vide Notification No. 01/2012-Cus, dated 16/01/2012, w.e.f. 17th day of January, 2012, before it was read as:- Rs. 140 per 10 gm of gold content 172 Inserted vide Notification No. 04/2012-Cus, dated 17/01/2012. Further 2. 2nd Corrected vide [F.N0.354/143/2010-TRU] dated 16/02/2012 for before read after 173. Inserted vide Notification No. 04/2012-Cus, dated 17/01/2012. before it was read as:- Corrected vide [F.N0.354/143/2010-TRU] dated 09/02/2012 in the Table, in column (1), for 491C read 491D .