Sr.No.

(1)

Chapter or heading No. or sub-heading No.

(2)

Description of Goods

(3)

Amount of Duty

(4)

Conditions

(5)

^Omitted[1B.

Any chapter

All goods

-]

# New 2.

Any Chapter

All goods

⁴[In excess of the amount equal to the aggregate of duties of customs leviable on like goods, as if,-

(a) the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with any other notification in force was reduced by 50%, and

(b) no additional duty of customs was leviable under sub-section (5) of section 3 of the said Customs Tariff Act:

Provided that while calculating the aggregate of customs duties, additional duty of customs leviable under sub-section (5) of section 3 of the said Customs Tariff Act shall be included if the goods cleared into Domestic Tariff Area are exempt from payment of sales tax or value added tax.

Illustration: - Assuming product X has the value Rs. 100/- under section 14 of the Customs Act, 1962, and for the purposes of this illustration, is chargeable to basic customs duty of 10% ad valorem and additional duty of 20% ad valorem only, then the computation of duty required to be paid would be as follows:

Basic Customs duty but for this exemption= Rs. 10/-

Basic Customs duty because of this exemption= Rs. 5/-

Value for the purposes of calculation of additional duty = Rs. 100/- + Rs. 5/- = Rs. 105/-

Additional duty= 20% of Rs. 105/- = Rs. 21/-.

Total duty payable after this exemption= Rs. 5/- + Rs. 21/- = Rs 26/-.]

^Old[In excess of the amount equal to the aggregate of duties of Customs leviable on like goods, as if,-

(a) duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with any other notification in force was reduced by 75%, and

(b) no additional duty of customs was leviable under sub-section (5) of the section 3 of the said Customs Tariff Act:

Provided that while calculating the aggregate of customs duties, additional duty of customs leviable under sub-section (5) of the section 3 of the Customs Tariff Act shall be included if the goods cleared into Domestic Tariff Area are exempt from payment of sales tax or value added tax.

Illustration: - Assuming product X has the value Rs.100/- under section 14 of the Customs Act, 1962, and for the purposes of this illustration, is chargeable to basic customs duty of 10% ad valorem, additional duty of 20% ad valorem only, then the computation of duty required to be paid would be as follows:

Basic Customs duty but for this exemption= Rs 10/-

Basic Customs duty because of this exemption= Rs.2.5/-

Value for the purposes of calculation of additional duty = Rs. 100/- + Rs. 2.5/- = Rs. 102.5/-

Additional duty= 20% of Rs.102.5/- = Rs.20.50/-.

Total duty payable after this exemption= Rs. 2.5/- +Rs. 20.5/- = Rs 23/-”;]

    2

Old 2.

Any Chapter

All goods

 In excess of the amount equal to fifty per cent. of the duty leviable under section 3 of the Central Excise Act: 

   Provided that the duty payable in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the export oriented undertaking, Electronic Hardware Technology Park unit or Software Technology Park unit, which is specified in the said Schedule read with the any other relevant notification issued under sub-section (1) of section 5A of  the Central Excise Act:

Provided (Omitted)

Illustration.- Assuming product X has the value Rs. 100 under section 14 of the Customs Act,1962 and is chargeable to basic custom duty of 25% ad valorem, additional duty of 16% ad valorem and special additional duty of 4% ad valorem. The computation of duty required to be paid would be as follows:

Basic Customs duty  = Rs. 25/-

Value for the purpose of calculation of additional duty= Rs. 100/- +   Rs. 25/-  = Rs. 125/-

Additional duty= 16% of Rs.125/-= Rs. 20/-

Value for the purpose of special additional duty if leviable = Rs. 100/- + Rs. 25/- + Rs. 20/- = Rs. 145/-

special additional duty if leviable= 4% of Rs. 145/-= Rs. 5.8/-

Total duty payable but for this exemption= Rs. 25/-+ Rs. 20/- + Rs. 5.80/-= Rs. 50.80/-

50% of aggregates of the duties of customs= 50% of Rs.50.80/-= 25.40/-

Duty required to be paid in accordance with this notification is Rs. 25.40/- provided it is not less than the duty of excise leviable on like goods produced or manufactured outside the oriented undertaking, etc.

    2

3.

Any Chapter

All goods ^18omit[other than those referred to in 5, 5A, 6, 7 and 7A of this Table.]

In excess of amount equal to aggregate of duties of excise leviable under Section 3 of the Central Excise Act or under any other law for the time being in force on like goods produced or manufactured in India other than in an export oriented undertaking, if sold in India.

   3

i) 50 to 63;

(ii) 25 or  68

i) Textile and textile articles;

ii) Granite and granite articles

4.

Any Chapter

All goods produced or manufactured wholly from the raw materials produced or manufactured in India, ¹⁷[other than those referred to in 5, 5A, 6, 7 and 7A of this Table.]

in excess of amount equal to 30% of the duty payable under section 3 of the Central Excise Act, 1944.  

Illustration.- Assuming product X has the value Rs. 100 under section 14 of the Customs Act,1962 and is chargeable to basic custom duty of 25% ad valorem, special additional duty of 4% ad valorem and not chargeable to additional duty.  The computation of duty required to be paid would be as follows:

Basic Customs duty  = Rs. 25/-

Value for the purpose of special additional duty if leviable = Rs. 100/- + Rs. 25/-  = Rs. 125/-

special additional duty if leviable= 4% of Rs. 125/-= Rs. 5.0/-

Total duty payable but for this exemption= Rs. 25/-+  Rs. 5.00/-= Rs. 30.00/-

Thirty per cent. of the aggregates of the duties of customs= 30% of Rs.30.00/-= 9.00/-

Duty required to be paid in accordance with this notification = Rs. 9.00/-

4

¹⁷[# New 5.

5208 to 5212

All goods, of cotton not Containing any other textile material and not subjected to any process.

⁷[In excess of amount equal to 4% of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act]

^Old[In excess of amount equal to ⁶[Nil] ^Old[4%] of duty of excise specified in the First Schedule to the  Central Excise Tariff Act,1985( 5 of 1986)

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central  Excise Act.]

5]

Old 5.

52.07, 52.08

and 52.09

All goods, of cotton not Containing any other textile material and not subjected to any process.

In excess of amount equal to 4% of duty of excise specified in the First Schedule to the  Central Excise Tariff Act,1985( 5 of 1986)

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central  Excise Act.

5

5208 to 5212

All goods , not subjected to any process other

then the goods

specified against

Sl. No.5.

⁷[In excess of amount equal to ¹⁴[12.5%] ^Old [¹²[12%]] ^Old10[10%] ^Old[8%] of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act]

^Old[In excess of amount equal to ⁶[4%] ^Old[8%] of duty of excise specified in the First Schedule to the Central Excise Tariff Act,1985 (5 of 1986).

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.]

52.07, 52.08 and

52.09

All goods , not subjected to any process other

then the goods

specified against

Sl. No.5.

In excess of amount equal to 8% of duty of excise specified in the First Schedule to the Central Excise Tariff Act,1985( 5 of 1986).

Explanation.- The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

¹⁷[# New 6.

5407, 5408, 5512, 5513, 5514, 5515, 5516

All goods, not subjected to any

process

⁷[In excess of amount equal to ¹⁴[12.5%] ^Old [¹²[12%]] ^Old10[10%] ^Old[ 8%]  of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act]

^Old[In excess of amount equal to ⁶[4%] ^Old[8%] of duty of excise specified in the First Schedule to the Central Excise Tariff  Act,1985 (5 of 1986).

Explanation. - The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.]

5]

Old 6.

54.06, 54.07,

55.11,

55.12, 55.13 and

55.14

All goods , not

subjected to any

process

In excess of amount equal to 8% of duty of excise specified in the First Schedule to the Central Excise Tariff  Act,1985( 5 of 1986).

Explanation. - The value of the goods shall be determined in terms of  section 4 of the Central Excise Act.

5

¹⁷[7.

²[3006 10 or 60]

^Old[60]

All goods, of cotton not containing any other textile material whether or not processed

⁷[In excess of amount equal to 4% of duty of excise in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act]

^Old[In  excess of amount equal to ⁶[Nil] ^Old[ 4%] of duty of excise specified in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986).

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act.]

5]

²[3006 10 or 60]

^Old[60]

All goods of man made fiber not subjected to any process 

⁷[In excess of amount equal to ¹⁴[12.5%] ^Old [¹²[12%]] ^Old10[10%]  ^Old[ 8%]  of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act]

^Old[In  excess of amount equal to ⁶[4%] ^Old[ 8%] of duty of excise specified in the First Schedule to the Central Excise  Tariff Act,1985( 5 of 1986).

Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act.]

¹⁷[8.

71

Plain Gold Jewellery 

¹¹[In excess of ¹²[10%] ^Old10[5%] ad valorem]

^Old8[In excess of Rs.  ¹⁰[750] ^Old[500] per 10 Gms]

^Old[In excess of Rs. 250 per 10Gms.]

6]

¹⁷[9.

71

Studded Gold Jewellery 

 In excess of 5% ad valorem

6]

¹⁷[10.

71

Plain Silver Jewellery 

¹¹[In excess of 6% ad valorem]

^Old8[In excess of Rs. ¹⁰[1500] ^Old[1000] per Kg]

^Old[In excess of Rs. 500 per Kg.]

6]

¹⁷[11.

Any Chapter

Rags, trimmings and tailor cuttings arising in the course of manufacture of ready made garments

In excess of  “Nil”.

7]

¹⁷[# New 12.

05

Waste of fish or crustaceans, mollusks or other aquatic invertebrates

In excess of “Nil”. 

-]

Old 12.

05.01

Waste of fish or crustaceans, mollusks or other aquatic invertebrates

In excess of “Nil”. 

-]

¹⁷[# New 13.

2306 90 17 and 2306 90 27

Castor oil cakes,

In excess of  “Nil”. 

8.]

Old 13.

23.01

Castor oil cakes,

In excess of  “Nil”. 

8.]

¹⁷[# New 14.

2309

Guar meal

In excess of “Nil”.

9]

Old 14.

23.02

Guar meal

In excess of “Nil”.

9]

¹⁷[# New 15.

5202

Cotton waste (including yarn waste and garneted stock)

In excess of “Nil”.

-]

Old 15.

52.02

Cotton waste (including yarn waste and garneted stock)

In excess of “Nil”.

-

¹⁷[# New 16.

5307, 5310, 57, 5801, 5802, 5806 or 6305

Yarn of jute and goods of jute.

In excess of “Nil”.

10]

Old 16.

53.07, 53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06 or 6305.10

Yarn of jute and goods of jute.

In excess of “Nil”.

10

¹⁷[17.

Any Chapter

Bone meal. 

In excess of “Nil”.

10]

¹⁷[18.

Any Chapter

Rice husk and shark, residue of wheat, residue of pulses; and residue of any other cereal.

 In excess of “Nil”.

10]

¹⁷[19

Chapter 9

Tea waste, and coffee waste.

In excess of “Nil”.

10]

¹⁷[20.

Any Chapter

Waste of Castor oil seed, waste of caster oil derivatives; waste of sesame seed; and waste of any other oil seed.

In excess of “Nil”.

10]

¹⁷[21.

Any Chapter

Waste from food industries.

In excess of “Nil”.

10]

22.

Any  Chapter

All goods

In excess of 'Nil' when cleared to a person holding an Advance License issued by the licensing authority in terms of ¹⁹[paragraph 4.03] ^old[paragraph 4.1.3] of the Foreign Trade Policy, read with relevant provisions of the Hand book of Procedures, Volume-I.

11

23.

Any Chapter

All goods

In excess of amount equal to additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) on similar goods if imported, when cleared to a person holding ¹⁹[Duty Free Import Authorisation Scheme in terms of ²⁰[paragraph 4.24] ^old[paragraph 4.25] ^old[Duty Free Replenishment Certificate in terms of paragraph 4.2] of the Foreign Trade Policy, read with relevant provisions of the Hand book of Procedures, Volume-I.

11

Sr. No.

Conditions

1.

If the goods being cleared into the Domestic Tariff Area are not exempt by the State Government from payment of sales tax or value added tax”;

2.     

If,-

(i) the goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e) and (g) of ²⁰[paragraph 6.07] ^old[Paragraph 6.8] of the Foreign Trade Policy;

^18omit[(ii) exemption shall not be availed until Deputy Commissioner of Customs or Assistant Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is satisfied with the said goods including Software, Rejects, Scrap, Waste or Remnants;

(a) being cleared in Domestic Tariff Area, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Foreign Trade Policy;

(b) the  total value of such goods being cleared under sub-paragraphs (a), (d), (e) and (g) of Paragraph of the Foreign Trade Policy, into Domestic Tariff Area from the unit does not exceed 50% of the Free on Board value of exports made during the year (starting from 1^st April of the year and ending with 31^st March of next year) by the said unit;

(c) the balance of the production of the goods  which are similar to such goods under clearance into Domestic Tariff Area, is exported out of India or disposed of in Domestic Tariff Area in terms of Paragraph 6.9 of the Foreign Trade Policy; ]

(iii) clearance of goods into Domestic Tariff Area under sub-paragraphs (a), (d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy  shall be allowed only when the unit has achieved positive Net Foreign Exchange Earning ; and

(iv) clearance of goods into Domestic Tariff Area under sub-paragraph (d) of Paragraph 6.8 of the Foreign Trade Policy in excess of 5% of free on board value of exports made by the said unit during the year (starting from 1^st April of the year and ending with 31^st March of the next year) shall be allowed only when the unit has achieved positive Net Foreign Exchange Earning.

3.

If,-

(i)  the goods are produced or manufactured wholly from the raw materials produced or manufactured in India; 

(ii) the goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy; and  

(iii)  such goods, if manufactured and cleared by the unit other than export oriented undertaking are not wholly exempt from duties of Excise or  are not chargeable to “NIL” rate of duty.

If-

(i) the said goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e), (g) and (k) of Paragraph 6.8 of the Foreign Trade Policy;

(ii) the said unit has achieved positive Net Foreign Exchange Earning;

(iii) the said goods are produced or manufactured by the unit wholly from the raw materials produced or manufactured in India except the use of duty paid imported inputs upto 3% of the FOB value of exports of the said unit in the preceding financial year;

(iv) the said unit exercises  an option in terms of Para 6.8 (l) of the Foreign Trade Policy for availing this exemption by informing in writing to the jurisdictional Deputy/Assistant Commissioner of Customs or Central Excise:

Provided that-

(a)such option is exercised before effecting first clearances into Domestic Tariff Area on or after 1^st day of April in any financial year:   

Provided that for the remaining period of the year 2008-09, such option shall be exercised before effecting  first clearances in Domestic Tariff Area on or after 1^st June, 2008;

(b) such option shall not be withdrawn during the remaining part of the financial year; and

(c) once such option is exercised, the unit shall not be allowed to import or utilize duty free inputs for any purpose; and

(v) the said goods, if manufactured and cleared by a unit other than an export oriented undertaking are not wholly exempt from duties of Excise or  are not chargeable to “NIL” rate of duty.]]

4.

If,-

(i) the goods are produced or manufactured wholly from the raw materials  produced or manufactured in India;

(ii) such goods are cleared in the Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e) and (g) of paragraph 6.8 of the Foreign Trade Policy; and

(iii) the goods, if manufactured and cleared by the unit other than export oriented undertaking are wholly exempt from duties of Excise or are chargeable to “NIL” rate of duty. 

¹⁷[5.

If,-

(i)   the goods are produced or manufactured wholly from the raw materials produced or manufactured in India; and

(ii)  the goods are cleared in the Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e) and (g) of paragraph 6.8 of the Foreign Trade Policy.]

¹⁷[6.

If the goods are cleared into Domestic Tariff Area in accordance with Paragraph 6.8 (c) of the Foreign Trade Policy.]

¹⁷[7.

If the percentage of waste material in the form of rags, trimmings and tailor cutting does not exceed the percentage fixed in this regard by the Board of Approvals for export oriented undertakings or as the case may be, by the Development Commissioner.]

¹⁷[8.

If the goods are manufactured from indigenous castor oil seeds on indigenous plant and machinery. ]

¹⁷[9.

If the goods are manufactured wholly from indigenous guar seeds.]

¹⁷[10.

If the goods are manufactured wholly from indigenous raw materials.]

11.

'If,-

(i) the Advance License Holder/¹⁹[Duty Free Import Authorisation Scheme] ^old[Duty Free Replenishment Certificate] holder fulfills all the procedural requirements of Customs which are required to be fulfilled if the goods are imported against such Advance License or ¹⁹[Duty Free Import Authorisation Scheme] ^old[Duty Free Replenishment Certificate] except the requirement of specific port of import ; and

(ii) the quantity and the value of each of the items are debited by the Deputy Commissioner or Assistant Commissioner of Customs or Central Excise as the case may be, in the said Advance License or ¹⁹[Duty Free Import Authorisation Scheme] ^old[Duty Free Replenishment Certificate] and legible endorsement made by the Deputy Commissioner or Assistant Commissioner of Customs or Central Excise as the case may be, on the said Advance License or ¹⁹[Duty Free Import Authorisation Scheme] ^old[Duty Free Replenishment Certificate] to that effect.