9911796707
TMI BlogExemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ei 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% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves; 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnology. 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 construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 hundre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 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 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic 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 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 22/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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. Clause [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. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toneal 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 equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own" 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 vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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