TMI BlogEffective rate of duty on various itemsX X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Act, as 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 goods specified against serial Nos. 212, 213, 214, 215, 216, 217, and 218 of the said Table on or after the 1 st day of April, 2001. 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 no. or sub-heading No Description or goods Standard rate Additional Duty rate Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - - 2. 1 Grand parent poultry stock and Donkey Stallions 25% - - 3. 0402.10 or 0402.21 All goods Nil - - 4. 0405. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 and upto and inclusive of the 31st day of March, 2000 Nil Nil 3 28 15 Edible oils, falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14, or 15.15. 35% - - 29 15 Refined vegetable oils (other than coconut oil, RBD palm oil, RBD palm kernel oil and palm stearin) of edible grade, in loose or bulk form 25% - - 30 15 i. Vegetable oils excluding coconut oil, palm oil and its fractions there or, whether refined or not) of edible grade, in loose or bulk form other than those specified against S.NO. 29 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining. ii. Palm oil, and fractions thereof of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati" Explanation :- The expression "Vegetable oil" means any vegetable oil with free fatty acid content of at least 0.5% 15% - 4 31 17.01 All goods 60% - - 32 1702.11 or 1702.19 All goods 25% - - 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k 25% - - 57 27.10 Kerosene imported by the Indian Oil Corporation Limited for ultimate sale through the Public Distribution System Explanation :- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (p-31) - 1968 as in force for the time being ) and is ordinarily used as an illuminant in oil burning lamps. Nil - - 58 27.10 All goods, other than i. Kerosene ii. Naptha 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 as in force for the time being and is ordinarily used as an illuminant in oil burning lamps. 25% - 59 27 N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene 20% - 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Chapter Raw material, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil Nil 6 78 28, 29 , or 30 Formulations or bulk drugs, namely:-Nilutamide, Sodium fusidate, Doxorubicin HCL, ?Cyclosporine, Azathioprine, Low molecular weight heparin or Erythropoietin. Explanation :- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs ( prices Control ) Order, 1995, issued under section 3 of the Essential commodities Act, 1955 ( 10 of 1955 ) 15% - 79 28, 29, or 30 Formulations or bulk drugs, namely, Ceftaxidime, Cefotaxime, Cisplatin, Melaginina, measles caccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha ( PGF2 ), Salazosulpha pyridine, Sulphadoxine or Suplhamethoxy pyrazine. Explanation :- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control ) Order, 1995m issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955) 25% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esins 25% - - 96 3302.10 All goods (excluding compound alcoholic preparations of kind used for the manufature of beverages, of and alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade) 35% - - 97 35 Hydroxyethl starch, imported for use in the manufacture of Plasma Volume Expanders 5% - 4 98 35 Isolated soya protein 15% Nil - 99 37 Film strips and film slides for educations purposes 15% Nil - 100 37 Films of a predominantly educational character 15% Nil 11 101 37 Microfilms, of printed books (including covers for printed books) , periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs. 15% Nil - 102 37 Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspaper), music manuscripts, maps, charts, plans, drawings and designs 15% Nil - 103 37 Exposed cin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 122 47.07 All goods imported for use in, or supply to a paper manufacturing unit for manufacture or paper 5% Nil 16 123 48 Grape guard, namely, paper of type generally use for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-be-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-be-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 Nil Nil - 124 48.01 Newsprint 5% Nil - 125 48.02 Mould vat made watermarked bank note pater, 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 Band Note Mudran Limited, Mysore, or the Bhartiya Reserve Band Note Mudran Limited, Salbony. Nil Nil - 126 48.10 Light weight coated paper weighing upto 40 gm, imported by actual users for printing of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Narrow woven fabrics of glass fibre 25% - - 144 71 Industrial diamonds, whether natural or synthetic, in dust or in powder form 25% - -- 145 71 i. Raw pearls, other than cultured pearls; ii. Rubies, emeralds and sapphires, unset and imported uncut; iii. Rough diamonds; iv. Current coins of the Government of India Nil Nil 146 71 Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) Nil - - 147 71 Rough semi-precious stones Nil - - 148 71 Ash and residues containing precious metal or precious metal compounds, of kind used principally for the recovery of precious metal 15% - - 149 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 19 150 71.02 Non-industrial diamonds (other than rough diamonds) 15% - - 151 71.04 Rough synthetic stones 15% - - 152 7110.11 or 7110.19 Platinum 15% - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cookers of aluminium alloys or non-stick utensils of alumininum) 25% - - 173 7615.20 All goods (other than Sanitary ware of aluminium or aluminium alloys) 25% - - 174 80.07 All goods 25% - - 175 Any Chapter Machinery and tools specified in List 5 5% - 24 176 38 or 81 Graphite synthetic or cobalt alloy/metal powder, imported for the manufacture of diamonds tools falling under Chapter 82 25% - - 177 8207.90 Interchangeable tools for metal working hand tools 25% - - 178 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 - 179 84 or 90 Goods specified in List 6, designed for use in the leather industry 5% Nil 180 Any Chapter The following goods, namely:-1.Wind operated electricity generators battery chargers upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nashik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh Nil Nil - 186. 84 or any other Chapter The following goods, namely:- a. Vaccum tube solar collectors, concentrating solar collectors, for manufacture of solar energy equipments; b. Linear actuators for tracking systesm, Fresnel lenese or sun sensors, for manufacture of concentrating solar collectors. 15% Nil - 187. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 29 188. 84 or 85 Parts of outboard motors specified in List 7 Nil - 30 189. 85.06 Button cells 15% - - 190. Any Chapter Raw materials or parts, for manufacture of button cells 15% - 4 191. 73, 84 or 85 Agricultural silos 25% - - 192. 8543.89 Complete Ozone generators 15% - - 193. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other Chapter Goods specified in List 10 required for construction of roads Nil Nil 33 208. 84 or any other Chapter Navigational, communication air-traffic control and landing equipment and spare for maintenance of such equipment when imported by Airports Authority of India 25% - 34 209. 84 or any other Chapter Goods specified in List 11 required for the initial setting up of a hotel or for substantial expansion of a hotel 25% - 35 210. Any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 36 211. Any Chapter All goods imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) 5% 16% 37 212. 85 Apparaturs for carrier current line system or digital line systems, namely, HDSL system required for basic telephone service. 5% 16% 38 213. 84, 85 or 90 Goods specified in List 12 required for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in List 20: 15% - - B. Parts, for the manufacture of goods at (A) above and spare parts, required for the maintenance of the goods at (A) above 15% - 48 227. 8472.90 Automatic teller machines 20% - - 228. 8473.10 Printed circuit assemblies of word processing machines 20% - - 229. 8473.30 Microprocessors for automatic data Processing machines of heading No. 84.71 - - - 230. 8473.30 Parts (excluding populated printed circuit boards) of the machines of heading No. 84.71 5% - - 231. 8473.40 Printed circuit assemblies for automatic teller machines 20% - - 232. 84 or 85 Braille printer or braille embosser or braille display, specially designed for computer systems Nil - - 233. 84, 96 Ink Cartridges, Ribbon Assembly, Ribbon gear assembly, ribbon gear carriage for use in printers for computers. 25% - - - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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