Sl. No.

Chapter or heading or sub-heading or tariff item of the First Schedule

Description of excisable goods

Rate

Condition No.

(1)

(2)

(3)

(4)

(5)

1

040291 10 04029920

⁴⁰[condensed milk other than put up in unit containers]

^old[Condensed milk]

Nil

-

2

0902

Tea, including tea waste

Nil

-

3

1108 12 00, 1108 13 00, 1108 14 00, or 11 08 19

Maize starch, potato starch, tapioca starch

6%

-

4

1301 90 13

Compounded asafoetida, commonly known as 'heeng'

Nil

-

5

1301 90 99

Lac

Nil

-

6

1302 20 00

All goods

Nil

-

7

1302

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems

Nil

-

8

7 or 13

Guar meal or guar gum refined split

Nil

-

¹⁵[8A

1108 19

Tapioca starch manufactured and captively consumed within the factory of their production, in the manufacture of Tapioca sago (sabudana)

Nil

-]

9

1507 to 1515

All goods other than crude palm stearin

Nil

-

10

1516 (except 1516 10 00)

All goods

Nil

-

11

1517 90 or 1518

All goods (other than margarine and similar edible preparations)

Nil

-

12

16 or 19 - (except 1905)

Food preparations, including food preparations containing meat, which are prepared or served in a hotel, restaurant or retail outlet whether or not such food is consumed in such hotel, restaurant or retail outlet

13

20

Food preparations, including food preparations containing fruits and vegetables , which are prepared or served in a hotel, restaurant or retail outlet whether or not such food is consumed in such hotel, restaurant or retail outlet

Nil

-

^Deleted [¹⁵[13A

2008 11 00

Peanut Butter

Nil

-]]

14

1701

Sugar (other than khandsari sugar),-

(a) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)

(b) Other sugar

38 per quintal

71 per

quintal

-

 -

15

1701 13 20, 1701 14 20

All goods

Nil

-

16

1701 91 00

Bura, makhana, mishri, hardas or batta sa(pa ta shas)

Nil

-

17

1703

Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alcohol

Nil

-

18

1703

All goods

Rs. 750 per MT

-

19

1704 90

Sugar confectionery (excluding white chocolate and bubble gum)

6%

-

20

1801 or 1802 or 1803

Following goods, namely:-(a) Cocoa beans whole or broken, raw or roasted;

(b) Cocoa shells, husks, skins and other cocoa waste; and

(c) Cocoa paste whether or not de�atted

Nil

-

21

1901

Food preparations put up in unit containers and intended for free dis�tribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

Nil

5

22

1901 20 00

Dough for preparation of bakers' wares of heading 1905

Nil

-

23

1901 10 90 or 1901 90 90

All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion)

Nil

-

24

1902

The following goods, namely :-

(a) Seviyan (vermicelli)

(b) all goods, other than put up in unit containers

Nil

-

¹⁵[24A

1903 00 00

Tapioca sago (sabudana)

Nil

-]

25

1904

All goods which are not put up in unit containers

Nil

-

26

1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 and 1904 90 00

All goods

6%

-

27

1905 31 00 or 1905 90 20

Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding Rs. 100

Explanation 1. - For the purposes of this entry, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is sole consideration for such sale.

Explanation 2. - For the purposes of this entry, ‗per kg. retail sale price equivalent� shall be calculated in the following manner, namely :-

If the package contains X gm of biscuits and the declared retail sale price on it is Rs. Y, then, the per kg. retail sale price equivalent = (Y*1000)/X Illustration.- If the package contains 50 gm of biscuits and the declared retail sale price on it is Rs. 2, then, per kg. retail sale price equivalent = Rs. (2*1000)/50 = Rs. 40

Nil

-

28

1905 32 19

or 1905 32 90

Wafer biscuits

6%

-

29

18, 19, 20, 21 or 22

Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines.

Nil

-

30

2102

Yeast

Nil

-

31

Any Chapter

Processed food products of soya

6%

-

32

2106

Texturised vegetable proteins (soya bari).

Nil

-

33

2106

Prasad and Prasadam

Nil

-

34

2106 90 11

All goods

6%

-

35

2106 90 20

All goods

⁵⁸[19%]

^OLD31[16%]

^Old[12%]

-

36

2106 90 20

All goods containing not more than 15% betel nut

6%

6

37

2106 90

Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeen s, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jaljeera

Nil

-

38

2106 90 99

Food preparations not cleared in sealed containers

Nil

-

39

2201 90 90

Waters not cleared in sealed containers

Nil

-

40

2207 20 00

All spirits (other than denatured ethyl alcohol of any strength)

Nil

-

^{62omitted[ 46}[40A

2207 20 00

Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 i.e. 1st October, 2015 onwards, for supply to the public sector   oil marketing companies, namely, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd., for the purposes of blending with petrol.

Nil

-]]

41

2401

Unmanufactured tobacco or tobacco refuse, other than bearing a brand name

Nil

-

42

2402 10 10

Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding ` 3.

Explanation 1 .- For the purposes of this entry, "hand-rolled cheroot" means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine , with both ends cut flat

Explanation 2. - For the purposes of this entry, "retail sale price" shall have the same meaning as given in Explana tion 1 at Sl. No. 27

⁴⁰[12.5%]

^Old[12%]

-

43

2403 11 10

Tobacco, used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku'

⁴⁰[12.5%]

^Old[12%]

-

44

2403 11 10

Hookah or gudaku tobacco, not bearing a brand name

Nil

-

45

2403 11 90 or 2403 19 90

Other smoking tobacco, not bearing a brand name

⁴⁰[12.5%]

^Old[12%]

-

46

2403 19 21

Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name, in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1^st day of April in any financial year

Nil

7

47

2403 19 21

All goods

Rs. 10 per thousand

-

48

³¹[2403 19 29]

^Old[2403 19 90]

⁷¹[All goods other than paper rolled biris]

^Old[All goods]

Rs. 21 per thousand

-

Rs.28 per thousand

Rs.78 per thousand

49

2403 91 00

All goods, not bearing a brand name

Nil

-

50

2403 99 90

Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name

⁴⁰[12.5%]

^Old[12%]

-

51

2523 29

All goods, manufactured and cleared in packaged form,-(i) from a mini cement plant

⁴⁰[6% + Rs. 125 PMT]

^Old[6%+Rs. 120 PMT]

1

(ii) other than from a mini cement plant

⁴⁰[12.5% + Rs. 125 PMT]

^Old[12%+Rs. 120 PMT]

-

52

2523 29

All goods, whether or not manufactured in a mini cement plant, other than those ¹[cleared in packaged form:

Provided that where the retail sale price of the goods are not required to be declared under the Legal Metrology (Packaged Commodities) Rules,2011and thus not declared, the duty shall be determined as in the case of goods cleared in other than packaged form] ^Old[cleared in packaged form]

Explanation.- For the purposes of Sl. Nos. 51 and 52,- mini cement plant means- (i) a factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; or (ii) a factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

⁴⁰[12.5%]

^Old[12%]

-

53

2523 10 00

All goods

⁴⁰[12.5%]

^Old[12%]

-

54

2515 12 20 2515 12 90 6802 21 10 or 6802 21 90

Marble slabs and tiles

¹⁴[Rs.60 per square metre ]

^Old[Rs. 30 per square meter]

-

¹⁴[55

2503 00 10

All goods for manufacture of fertilizers.

Explanation.-For the purposes of this entry, the term "fertilizers" shall include bentonite sulphur.

Nil

2]

^old[55

2503 00 10

All goods for manufacture of fertilizers

Nil

2]

56

2601 to 2617

Ores

Nil

-

57

2619

Slag arising in the manufacture of iron and steel

Nil

-

58

27

Naphtha or natural gasoline liquid for use in the manufacture of fertilizer, if such fertilizer is cleared as such from the factory of production

Nil

2 and 3

59

27

Naphtha or natural gasoline liquid for use in the manufacture of ammonia: Provided that such ammonia is used in the manufacture of fertilizers and the fertilizer so manufactured is cleared as such from the factory of production

Nil

2 and 3

60

27

Naphtha used in a fertilizer plant during shut-down and start-up periods

Nil

2 and 3

61

27

Naphtha and natural gasoline liquid intended for use-(i) within the heavy water plant at Vadodara or Tuticorin or Hazira or Thal for the manufacture of synthesis gas or ammonia or steam, which are to be utilised in the manufacture of heavy water in such plants; (ii) by M/s Gujarat State Fertilizers and Chemicals Ltd., Vadodara or M/s Southern Petro Chemicals Industrial Corporation, Tuticorin, or M/s Krishak Bharati Co-operatives Ltd. (KRIBHCO), Hazira or M/s Rashtriya Chemicals and Fertilizers Ltd. (RCF), Thal for the manufacture of synthesis gas or ammonia or steam and if the synthesis gas or ammonia or steam so manufactured is supplied respective ly to the heavy water plants at Vadodara or Tuticorin or Hazira or Thal for the manufacture of heavy water in such Plants

Nil

2 and 3

62

27

Furnace oil intended for use as feedstock in the manufacture of fertilizers

Nil

2 and 3

63

27

Bio-gas

Nil

-

64

27

Lean gas obtained from natural gas.

Nil

-

65

27

including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading 2713 of the First Schedule, intended for use as feedstock in the manufacture of fertilizers

Nil

2 and 3

³⁴[65A

27

The following bunker fuelsfor use in ships or vessels, namely:-

(i) IFO 180 CST;

(ii) IFO 380 CST.

Refer Circular No. 1034/22/2016-Cus Dated 01/07/2016

Nil

52�; ]

66

27 or 28

Synthesis gas, if used in the manufacture of heavy water

Nil

-

67

2701

All goods

1%

25

68

2710

Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate ⁵⁹[N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate]  and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery

Explanation.-For the purposes of this entry,-(a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate ⁵⁹[N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate]  shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate ⁵⁹[N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate] , the quantity of mineral oil, falling under heading 2710 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, or a warehouse, as the case may be;

(b) ―warehouse means a warehouse approved under rule 20 of the Central Excise Rules, 2002;

(c) ―refinery means a unit which makes kerosene either from crude petroleum oil or natural gas

Nil

4

69

2710

Avgas

6%

-

70

2710

Motor spirit commonly known as petrol,-

(i) intended for sale without a brand name;

⁵⁷[9.48 per litre]

^OLD56[Rs.8.48 per litre]

^OLD55[Rs.7.73 per litre]

^{OLD 54}[Rs.7.36 per litre]

^OLD52[Rs.7.06 per litre]

^Old40[Rs. 5.46 per litre]

^Old38[8.95 per litre]

^Old37[6.95 per litre]

^Old36[4.95 per litre]

^Old35[2.70 per litre]

^Old7[1.20 per litre] ^Old[Rs. 6.35 per litre]

-

(ii) other than those specified at (i)

⁵⁷[10.66 per litre]

^OLD56[Rs.9.66 per litre]

^OLD55[Rs.8.91 per litre]

^OLD54[Rs.8.54 per litre]

^OLD52[Rs.8.24 per litre]

^Old40[Rs. 6.64 per litre]

^Old38[10.10 per litre]

^Old37[8.10 per litre]

^Old 36[6.10 per litre]

^Old35[3.85 per litre]

^Old31[Rs. 2.35 per litre]

^Old[Rs. 7.50 per litre]

-

²[70A

2710 12 11, 2710 12 12, 2710 12 13

All goods, other than goods at serial No.70

14%

-]

71

2710 19 30

High speed diesel (HSD),-

(i) intended for sale without a brand name;

⁵⁷[11.33 per litre]

^OLD56[Rs.9.83 per litre]

^OLD55[Rs.7.83 per litre]

^OLD54[Rs. 5.83 per litre]

^OLD52[Rs. 4.66 per litre]

^old40[Rs. 4.26 per litre]

³⁸[7.96 per litre]

³⁷[5.96 per litre]

³⁶[3.96 per litre]

^Old35[2.96 per litre]

^Old7[1.46 per litre] ^Old[Nil]

-

(ii) other than those specified at (i)

⁵⁷[13.69 per litre]

^OLD56[Rs.12.19 per litre]

^OLD55[Rs.10.19 per litre]

^OLD54[Rs. 8.19 per litre]

^OLD52[Rs. 7.02 per litre]

^old40[Rs. 6.62 per litre]

^Old39[14% + Rs. 5.00 per litre or Rs. 10.25 per litre, whichever is lower]

^Old38[10.25 per litre]

³⁷[8.25 per litre]

³⁶[6.25 per litre]

^Old35[5.25 per litre]

[Rs. 3.75 per litre]

-

72

2710

Kerosene for ultimate sale through public distribution system

Nil

-

⁹[73

2710

The following goods, namely :-

(a) Food grade hexane

(b) Naphtha

14%

-]

^Old[73

2710

Food grade hexane

14%

-

74

2710

5% ethanol blended petrol that is a blend,-

(a) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid; and

(b) conforming to Bureau of Indian Standards specification 2796.

Explanation. -For the purposes of this entry ―appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force

Nil

-

75

2710

10% ethanol blended petrol that is a blend,-

(a)     consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate duties of excise have been paid; and

(b)      conforming to Bureau of Indian Standards specification 2796.

Explanation. -For the purposes of this entry, ― appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force.

Nil

-

76

2710

High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate duties of excise have been paid.

Explanation.- For the purposes of this entry, ―appropriate duties of excise‖ shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force.

Nil

-

77

2710 19 20

⁶⁴[Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports] ^old [Aviation turbine fuel ⁵⁹[for supply to Scheduled Commuter Airlines (SCA) from the Regional Connectivity Scheme (RCS) airports]

⁶⁴[2%]  ^old[8%]

-

78

2710 19 40

Light diesel oil

14% +Rs. 2.50 per litre

-

²[78A

2710 20 00

All goods

14%

-

79

2711 11 00

Liquefied natural gas

Nil

-]

80

2711 12 00, 2711 13 00, 2711 19 00

Liquefied petroleum gases (LPG)

8%

-

³¹[81

2711 12 00, 
2711 13 00, 
2711 19 00 

Liquefied Propane and Butane mixture, Liquefied 
Propane, Liquefied Butane and Liquefied 
Petroleum Gases (LPG) for supply to household 
domestic consumers or to Non-Domestic 
Exempted Category (NDEC) customers by the 
Indian Oil Corporation Ltd., Hindustan Petroleum 
Corporation Ltd. or Bharat Petroleum Corporation 
Limited 

Nil

-]

^Old[81

2711 12 00, 2711 13 00, 2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers ⁸[by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited.] ^Old[at subsidised prices under the public distribution system 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 the 28th January, 2003]

Nil]

-

82

2711

Liquefied petroleum gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such liquefied petroleum gases (LPG) were received.

Explanation. -For the purposes of this entry, the amount of Liquefied Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquefied Petroleum Gases received by the factory manufacturing propylene the quantity of Liquefied Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquefied Petroleum Gases were received

Nil

-

83

2711

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such petroleum gases and other gaseous hydrocarbons are received

Explanation. -For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases

Nil

-

84

2711 21 00

Natural gas (other than compressed natural gas)

Nil

-

85

28

Steam

Nil

-

86

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers

Nil

2

87

28

Sulphuric acid used in a fertilizer plant for demineralisation of water

Nil

-

88

28

Ammonia used in a fertilizer plant in refrigeration and purification process

Nil

-

89

28

Ammonium chloride and manganese sulphate intended for use�

(a) as fertilizers; or

(b) in the manufacture of fertilizers, whether directly or through the stage of an intermediate product

Explanation. -For the purposes of this entry, ―fertilizers shall have the meaning assigned to it under the Fertilizer (Control) Order, 1985

Nil

-

90

28

Gold potassium cyanide manufactured from gold and used in the electronics industry

⁴⁰[12.5%]

^Old[12%]

of the value of such gold potassium cyanide excluding the value of gold used in the manufactu�re of such goods

-

91

28

Gold potassium cyanide solution used within the factory of production for manufacture of -,

(i) zari

(ii) gold jewellery

(iii) goods falling under Chapter 71

Nil

-

92

28

Thorium oxalate

Nil

-

93

28

The following goods-(a) Enriched KBF4 (enriched potassium fluroborate); (b) Enriched elemental boron

Nil

8

94

28

Nuclear fuel

Nil

-

²⁶[94A

28

Dicalcium phosphate (DCP) of animal feed grade confirming to IS specification No. 5470:2002

Nil

-]

95

2801 20 00

Iodine

6%

-

96

2804 10 00

Hydrogen, consumed within the factory of production

Nil

-

97

2804 30 00

Nitrogen-(i) for use in the manufacture of heavy water;

(ii) in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or (iii)consumed within factory of production

Nil

-

98

2804 40 90 or 2814

The following goods, for use in the manufacture of heavy water, namely:-(i) Oxygen (ii) Ammonia(anhydrous or in aqueous solution)

Nil

-

99

2805 11

Nuclear grade sodium

Nil

9

100

2805 19 00

Potassium metal for use in a heavy water plant

Nil

-

101

2808     00 10,

2809     10 00, 2809 20 10 or

2809 20 20

All goods used in the manufacture of fertilizers

Nil

2

102

2811 29 50 or 2811 29 90

Sulphur dioxide and sulphur trioxide, consumed in the manufacture of sulphuric acid, within the factory of production

Nil

-

103

2833 29

Agricultural grade zinc sulphate ordinarily used as micronutrient

Nil

-

104

2853

The following goods used within the factory of production, namely:-(i)Distilled or conductivity water and water of similar purity

(ii) Liquid air (whether or not any fraction has been removed)

Nil

-

105

28 or 29

The bulk drugs specified in List 1

Explanation-For the purposes of this entry, the expression ―bulk drugs, means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.

Nil

-

106

28 or 29

The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1

Nil

2

107

28 or 38

The following goods�

(a) Supported catalysts of any of the following metals, namely:-(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium;

(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles; or both, namely:-(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium.

⁴⁰[12.5%]

^Old[12%]

 of the value of material , if any added and the amount charged for such manufact�ure,

-

108

28, 29, 30 or 38

The following goods, namely, (A) Drugs or medicines including their salts and esters and diagnostic test kits,

specified in List 3 or List 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17^th March, 2012, dated the 17^th March, 2012)

(B) Bulk drugs used in the manufacture of the drugs or medicines at (A)

Nil

Nil

-

2

109

28, 29 or 30

All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from duty of excise

Nil

-

⁵⁹[109A

28, 29 or 38

Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

Refer Vide Circular No. 1022/10/2016-CX Dated 06/04/2016

6%

-]

110

29

2-Cyanopyrazine

Nil

-

111

2902 43 00

p-Xylene

6%

-

112

29 or 38

Gibberellic acid

Nil

-

113

29 or 38

Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels.

Nil

-

⁵¹[113A

2905 or 3823 11 12

The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:-
(i) RBD Palm Stearin
(ii) Methanol
(iii) Sodium Methoxide

Nil

2.]

⁶⁰[113B

2905 or 3823 11 12

The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils,
commonly known as bio-diesels, namely:-
(i) RBD Palm Stearin
(ii) Methanol
 (iii) Sodium Methoxide

Nil

2

113C

29 or 38

Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels.

6%

-

113D

2905 or 3823 11 12

The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide

6%

2�.]

114

28, 29 or 30

The bulk drugs or formulations specified in List 3

Nil

-

115

29

Menthol

Nil

-

116

30

Menthol crystals

Nil

-

117

30

Diagnostic kits for detection of all types of hepatitis

Nil

-

118

30

All types of contraceptives

Nil

-

119

30

Desferrioxamine injection or deferiprone

Nil

-

120

30

Formulations manufactured from the bulk drugs specified in List 1

Explanation.-For the purposes of this entry, the expression ―formulation means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply

Nil

-

121

30

Cyclosporin

Nil

-

122

30

Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

Nil

-

123

30

Oral re-hydration salts

Nil

-

124

30 or any Chapter

Nicotine polacrilex gum

6%

-

125

30 or any Chapter

Drugs and materials

Nil

10

126

3002

Vaccines specified under the National Immunisation program

Nil

-

127

31

All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.

Nil

-

128

⁷¹[31 (except 3101)]

^Old[31]

All goods, other than those which are clearly not to be used as fertilisers

1%

25

⁵⁹[128A

31

Mixture of fertilizers, made by physical mixing of chemical fertilizers on which appropriate duty of excise has been paid, by Co-operative Societies, holding certificate of manufacture for mixture of fertilizers under the Fertilizer Control Order, 1985, for supply to the members of such Co-operative Societies.

Explantion.- For the purpose of this entry, the expression �appropriate duty‟ means nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.

Nil

-]

129

32

Wattle extract, quebracho extract, chestnut extract

Nil

-

130

32

Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to the Department of Central Government

Nil

-

131

32

Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to �

(i) Bank Note Press, Dewas

(ii) Currency Note Press, Nasik

(iii) India Security Press Nasik

(iv) Security printing press, Hyderabad

(v) Bhartiya Reserve Bank Note Mudran Limited, Mysore

(vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

132

3202 90 30

Enzymatic preparations for pretanning

Nil

-

⁴³[133

3204 or 3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles

Nil

-]

³²[133A

3208, 3815, 
3901, 3920

The following goods for use in the manufacture of 
Ethylene Vinyl Acetate (EVA) sheets or backsheet 
for manufacture of solar photovoltaic cells or 
modules, namely:- 
(i) EVA resin; 
(ii) EVA masterbatch; 
(iii)Poly Ethylene Terphthalate (PET) film; 
(iv) Poly Vinyl Fluoride(PVF); 
(v) Poly Vinyl Di-Fluoride (PVDF); 
(vi) Adhesive Resin; and 
(vii) Adhesive Hardner. 

Nil

51]

¹⁴[134

33

Henna powder or paste, not mixed with any other ingredient

Nil

-]

^old[134

33

Henna powder, not mixed with any other ingredient

6%

-]

135

3301 24, 3301 25, 3301 90 51, 3301 90 59, 3301 90 60

(i)Fractionated/de-terpenated mentha oil (DTMO),

(ii)De-mentholised oil (DMO),

(iii)Spearmint oil,

(iv)Mentha piperita oil

(v)Any intermediate or by-products arising in the manufacture of menthol , other than (i) to (iv)

Nil

-

136

³[3304 2000,3304 99 40 and 3307 90]

^old[3307 90]

Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar

Nil

-

137

3401 19 42

Laundry soaps produced by a factory owned by the Khadi and Village indus�tries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps

Nil

-

138

3402 90 20

Sulphonated castor oil, fish oil or sperm oil

Nil

-

139

3504 00 91

Isolated soya protein

6%

-

140

3507 90 40

Pectin esterase pure used in food processing sector

Nil

-

141

3605 00 10 or 3605 00 90

Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely:-

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

Nil

-

³¹[142

3605 00 10 
or 3605 00 
90

Matches, in or in relation to the manufacture of which, any or all the processes of �frame filling,dipping of splints in the composition for match heads, �pasting of labels on match boxes, veneers or cardboards and �packaging‟ are carried out with the aid of power. 

6% 

-]

^Old[142

3605 00 10 or 3605 00 90

Matches, in or in relation to the manufacture of which, any or both the processes of ‗Frame filling� and ‗Dipping of splints in the composition for match heads� are carried out with the aid of power

6%

-]

143

37

Colour positive unexposed cinematographic film in rolls of any size and length and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet.

Nil

-

144

38

⁵⁸[Concrete Mix or Ready-mix Concrete (RMC), manufactured at the site of construction for use in construction work at such site.

Explanation. �For the purpose of this entry, the expression �site‟ means any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only]

^OLD[Concrete mix manufactured at the site of construction for use in construction work at such site]

Nil

-

³²[144A

38

Dichloro Diphenyl Trichloroethane (DDT) manufactured by Hindustan Insecticides Limited for supply to the National Vector Borne Diseases Control Programme (NVBDCP) for mosquito control of the Ministry of Health and Family Welfare 

Nil

-]

145

3818

Silicon wafers

Nil

-

⁴¹[145A

3818

Wafers for use in the manufacture of Integrated Circuit (IC) modules for smart cards

6%

2]

^16Omitted[146

39

Urea formaldehyde resins or binders captively consumed within the factory of production, in the manufacture of particle board in respect of which exemption is claimed under notification No. 49/2003 CE and 50/2003 CE both dated 10/06/2003

Nil

-]

147

3901 to 3914

Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96

^33Omitted[Explanation. - For the removal of doubts, it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in an export-oriented undertaking and brought to any other place in India]

Nil

-

148

3904

Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to ―Nil rate of duty

Nil

-

³²[148A

3920, 3921

Ethylene vinyl acetate (EVA) sheets or backsheet 
for use in the manufacture of solar photovoltaic 
cells or modules 

Nil 

51�;] 

⁵⁹[148AA

3923 21 00 or 3923 29

All goods

15%

-]

^{Omitted 41}[148B

3923 21 00

Sacks and bags, other than for industrial use

15%

-]

^Omitted41[148C

3923 21 00

All goods, other than goods mentioned at Sl. No. 148B above

12.5%

-]

^Omitted41[148D

3923 29

All goods

12.5%

-]

149

3923 90 20

Aseptic bags

6%

-

³²[149A 

Any Chapter

Security fibre and security threads for use in the 
manufacture of security paper by Security Paper 
Mill, Hoshangabad and Bank Note Paper Mill 
India Private Limited, Mysore 

Nil 

2�; ]

150

4005

The following goods, namely:-(a) Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no CENVAT credit of the duty paid on inputs used has been availed ; or

(b) Used within factory of production for the manufacture of excisable goods falling within First Schedule to the Excise Tariff Act

Nil

-

151

4007 00 10

Latex rubber thread

6%

-

152

4008 11 10

Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear

Nil

-

⁵⁹[152A

4008 29 10

Rubber sheets and resin rubber sheets for soles and heels

6%

-]

153

4011 or 4012 or 4013

Tyres, flaps and tubes used in the manufacture of-(a) power tillers of heading 8432 of the First Schedule to the Excise Tariff Act; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons

Nil

2

154

⁶⁹[401150, 40119000, 40132000 or 40139050]

^Old[4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50]

Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws

Nil

-

155

4016

Rice rubber rolls for paddy de-husking machine

Nil

-

156

4016 95 90

Toy balloons made of natural rubber latex

Nil

-

157

4401, 4402, 4403 or 4404

All goods

Nil

-

158

4408

Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421.

Nil

-

159

45, 48, 68, 73, 84, 85 or 87

Parts of main battle tanks intended to be used in the manufacture of such tanks

Nil

2 and 11

160

4707

Waste paper and paper scrap

6%

-

161

4707

Recovered (waste and scrap) paper or paper board, arising from writing or printing paper ,in the course of printing of educational textbooks

Nil

-

162

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

Nil

-

163

48

Paper and paperboard or articles made there from manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags

6%

12

164

48

Newsprint, in reels

Nil

-

165

4802

(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony;

(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping

Nil

Nil

-

-

166

4802

Mould vat made watermarked bank note paper, procured 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

-

167

4802 or 4804

Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

Nil

-

168

4810

Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines

Nil

-

169

4811 59 10

Aseptic packaging paper

6%

-

170

¹[4817] ^Old[4818]

Letter envelopes, inland letter cards and post cards of Department of Posts, Government of India.

Nil

-

171

4819 10

Cartons, boxes and cases, of corrugated paper or paperboard whether or not pasted with duplex sheets on the outer surface

6%

13

172

5307 10 10 5307 20 00

Jute Yarn

Nil

-

^Omitted2[172A

54 or 55

Polyester staple fibre or polyester filament yarn, manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles

^31[6%]Old[Nil]

-]

173

5607 90

Of jute or other textile bast fibres of heading 5303

Nil

-

¹⁵[173A

57

The following goods, namely:-

(i) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(ii) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and

(iii) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up.

Explanation. - For the purposes of Chapter 57, the term "machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.

Nil

-]

174

5808

All goods, not subjected to any process

Nil

-

175

5810

All goods manufactured without the aid of vertical type automatic shuttle em�broidery machines operated with power

Nil

-

176

5908

Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles

Nil

-

177

63

Mosquito nets impregnated with insecticide

6%

-

178

63

Indian National Flag

Nil

-

179

64

Footwear subjected to any one or more of

the following processes, namely:

(i) packing or repacking; or

(ii) labelling or re labelling of conta iners;

or

(iii) adoption of any other treatment to render the footwear marketable to the consumer.

Explanation. -For the removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear

Nil

14

³¹[180

64 

(a) Footwear of retail sale price not exceeding ` 
500 per pair; 
(b) Footwear of retail sale price exceeding ` 500 
but not exceeding ` 1,000 per pair. 
Explanation. - �Retail Sale Price� means the 
maximum price at which the excisable goods in 
packaged form may be sold to the ultimate 
consumer and includes all taxes, local or 
otherwise, freight, transport charges, commission 
payable to dealers and all charges towards 
advertisement, delivery, packing, forwarding and 
the like, as the case may be, and the price is the 
sole consideration for sale 

Nil 


6%

15 


15�;]

^Old[180

64

Footwear of retail sale price not exceeding Rs 500 per pair.

Explanation.-�retail sale price‖ means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for sale.

Nil

15]

⁴¹[180A

6403 or

 6405

Leather Footwear 

Explanation: For the purposes of this entry, leather footwear means footwear with uppers of leather where �leather� refers to the goods of headings 4107 or 4112 to 4114.

6%

-]

181

64

²[Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather of retail sale price not exceeding ` 500 per pair.

Explanation.-The expression "retail sale price" shall have the same meaning as specified in Sl. No. 180]

^old[The following goods, namely :-

(a) Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or

(b) Parts of hawai chappals, of materials other than leather]

Nil

-

182

6406 (except 6406 90 40 and 6406 90 50)

All goods

6%

-

183

Any Chapter

Parts of umbrellas and sun umbrellas including umbrella panels

6%

-

184

6603

Parts of walking sticks, seat sticks, whips, riding-crops and the like

6%

-

185

68

Goods, in which more than 25% by weight of red mud, press mud or blast fur�nace slag or one or more of these materials, have been used

Nil

-

186

68 (except 6804, 6805, 6811, 6812 and 6813)

Goods manufactured at the site of construction for use in construction work at such site

Explanation.-For the purposes of this entry, the expression ‗site� means any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only.

Refer vide Circular No. 1036/24/2016-CX. Dated 6/07/2016

Nil

-

187

68 or 69

Stoneware, which are only salt glazed

Nil

-

¹⁷[187A

     6904 10 00]

^Old[6901 00 10

All goods

Nil

-

187B

6905 10 00

Roofing tiles

Nil]

-

Solar tempered glass for use in the manufacture of-

(a)   solar photovoltaic cells or modules;

(b)   solar power generating equipment or systems;

(c)   flat plate solar collectors;

(d)     solar photovoltaic  module  and  panel for water
pumping and other applications.

Parts / Raw material for use in the manufacture of Solar tempered glass for use in>

(a)   solar photovoltaic cells or modules;

(b)   solar power generating equipment or systems;  

(c)   flat plate solar collectors;

(d)     solar photovoltaic  module  and  panel for water
pumping and other applications.

^{Old 32}[187C

70 

Solar tempered glass for use in the manufacture of 
solar photovoltaic cells or modules, solar power 
generating equipment or systems and flat plate 
solar collectors 

Nil

2�;]

188

71

Primary gold converted with the aid of power from any form of gold other than gold ore, concentrate or dore bar.

Explanation-For the purposes of this entry, ―primary gold‖ means gold in any unfinished or semi finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

-

¹³[189

71

Gold bars, other than tola bars, bearing manufacturer's engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of-

(i) (a) Gold ore or concentrate;

(b) Gold dore bar; or

(ii) Silver dore bar

Explanation .-For the purposes of this entry, �gold dore bar' shall mean dore bars having gold content not exceeding 95% and �silver dore bar' shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition

⁵⁸[9.5%

9.5%]

²⁰[9%]

^Old[18[7%]]

^Old[5%]

-]

-]

^Old[189

71

Gold bars, other than tola bars, bearing manufacturer�s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of-

(a) Gold ore or concentrate;

(b) Gold dore bar; or

(c) Silver dore bar

Explanation.- For the purposes of this entry , ‗gold dore bar� shall mean dore bars having gold content not exceeding 95% and ‗silver dore bar� shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition

3%

-]

190

71

Silver manufactured in a factory starting from the stage of-

(a) Silver ore or concentrate;

(b) Silver dore bar; or

(c) Gold dore bar.

Explanation.- For the purposes of this entry, ‗gold dore bars� and ‗silver dore bar� shall have the same meaning as in S. No. 189

⁵⁸[8.5%]

^OLD20[8%]^Old[4%]

-

191

71

The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory namely:-

(i)gold bars, other than tola bars, bearing manufacturer�s or refiner�s engraved serial number and weight expressed in metric units and gold coin of purity not below 99.5%;

 (ii)Silver in any form, except silver coins of purity below 99.9%

⁵⁸[9.5] 

 ⁵⁸[ 8.5]

²⁰[9%]Old[¹⁸[7%]]

^Old[¹³[5%]^Old[3%]

²⁰[8%]Old[4%]]

 -

 -

¹⁵[191A

71

Silver produced or manufactured during the process of zinc or lead smelting starting from the stage of zinc or lead ore or concentrate.

  ⁵⁸[8.5%]

^OLD20[8%]Old[4%]

-]

⁶⁶ [192

71

^{old [}71

(I) Articles of goldsmiths� or silversmiths� wares of precious metal or of metal clad with precious metal, not bearing a brand name; (II) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; 

(III) Precious and semi-precious stones, synthetic stones and pearls.

 Explanation. � For the purposes of entries (I), (II) and (III) as the case may be,-

 (i) �metal� shall include,- (a) any alloy in which any of the metals specified in this entry at item No. (I) predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; 

(ii) �articles� in relation to gold shall mean anything (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.]

[(I) Articles of goldsmiths� or silversmiths� wares of precious metal or of metal clad with precious metal, not bearing a brand name;

(II) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; 

(III) Precious and semi-precious stones, synthetic stones and pearls.

Explanation. -For the purposes of entries (I), (II) and (III) as the case may be, -(i) ―metal shall include �(a) any alloy in which any of the metals specified in this entry at item No.(I) predominates by weight over each of the other metals specified in such item or any other metal in such alloy;

(b) any alloy in which the gold content is not less than 37.5 per cent by weight;(ii) ―articles in relation to gold shall mean anything (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

Nil

Nil

Nil

Nil

Nil

52A

 52A 

-]

193

71

Platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pe llets, rods, sheets, foils and wires.

Nil

-

194

7105

Dust and powder of synthetic precious or semi- precious stones

6%

-

^Old[195

7105 or 7112

Dust and powder of natural precious or semi-precious stones; waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71

Nil

-]

196

7106,

Strips, wires, sheets, plates and foils of silver

Nil

⁷¹[52A]

^Old[-]

197

7106 10 00 7106 91 00 or 7106 92 90

¹⁴[Silver, other than silver mentioned in Sl. Nos. 190,191 and 191A] ^old[Silver, other than silver mentioned in Sl.Nos.190 and 191]

Nil

-

198

7108

Gold arising in the course of manufacture of zinc by smelting

Nil

-

199

7113

⁶¹[(I) Articles of jewellery

 (II) Parts of articles of jewellery 

(II) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire

 Explanation. � For the purposes of this exemption,-

 An article of jewellery or part of article of jewellery or both, produced or manufactured from an alloy (including a sintered mixture and an inter-metallic compound) containing precious metal may be treated as an article of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by weight of the article of jewellery or part of article of jewellery or both (excluding the weight of the precious or semi-precious stones, mounted or set), in 1% 1% Nil 16 16 -�; accordance to the following :

 (i) an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of platinum is to be treated as an article of jewellery or part of article of jewellery or both, of platinum; 

(ii) an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum, is to be treated as an article of jewellery or part of article of jewellery or both, of gold ;

 (iii) other articles of jewellery or parts of articles of jewellery or both, containing 2% or more, by weight, of silver are to be treated as articles of jewellery or parts of articles of jewellery or both, of silver. ]           

^old [(I)Articles of jewellery;]

⁵⁸[(II) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire]

^OLD[(II)Articles of silver jewellery]

⁶¹1% 
1% 
Nil]

^old[1% 

Nil]

⁷¹[52A]

^Old61[16
16]

^old[58[16%]

^OLD[25] ]

-

⁶⁸[200]

7114

⁷¹[52A]

^Old[25]

(1) "brand name" means a brand name or trade name, whether registered or not, that is to say, a name or mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such mane or mark with or without any  indication of the identity of that person;

(2) an identity put by a jeweller or the job worker, commonly known as 'house mark' shall not be considered as a brand name.

^Old[200]

7114

(I) Articles of goldsmiths� or silversmiths� wares of precious metal or of metal clad with precious metal, bearing a brand name;

(II) Gold coins of purity 99.5% and above and silver coins of purity 99.9% and above, bearing a brand name when manufactured from gold or silver respectively on which appropriate duty of customs or excise has been paid

Explanation.- For the purposes of this exemption,-(1) ―brand name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person;

(2) an identity put by a jeweller or the job worker, commonly known as ‗house- mark� shall not be considered as a brand name,

1%

Nil

25

-

201

72

Hot rolled or cold rolled sheets and strips cut or slit on job-work

Nil

16 and 17

⁴¹[201A

7201 10 00

Pig iron SG grade for manufacture of cast components of wind operated electricity generators

Nil

53]

⁴¹[201B

7202 29 00

Ferro-silicon-magnesium for manufacture of cast components of wind operated electricity generators

Nil

53]

202

7204 21 90

Waste and scrap arising out of manufacture of cold rolled stainless steel patties or pattas

Nil

-

203

7219 or 7220

Patties or pattas when subjected to any process other than cold rolling

Nil

-

204

7222

Circles used within the factory of production in the manufacture of utensils

Nil

-

205

73

Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder

Nil

18

²⁶[205A

7302 or 8530

Railway or tramway track construction material of iron and steel.
Explanation.- For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails.

⁴⁰[12.5%]

^Old[12%]

49]

206

7305 or 7308

All goods fabricated at site of work for use in construction work at such site

Nil

-

207

7315

Chains of vehicles of heading 8712

Nil

-

208

7317 00 11

Animal shoe nails

Nil

-

209

7321 or 9405

Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas

Nil

-

210

7326 19 90

Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapters 40, 73, 83, 85, 87 or 95

Nil

-

211

7326 20 10

All goods

Nil

-

^32[211A

7326 9099 

Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 

Nil 

50�; ]

212

¹⁴[7323 or 7615 10 11] ^old[7323 or 7615 19 10]

Pressure cookers

6%

-

213

7402 or 7403

Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts

Nil

19

214

7404

Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts

Nil

-

215

7408

Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari

Nil

-

³²[215A

7408 

⁴⁰[Round copper wire or flat copper wire] ^old[Flat copper wire] for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules 

Nil 

⁶⁵ [2]  ^old [51�; ]

⁴¹[215B

8001 20 00

Tin alloys for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules

Nil

51]

216

7409

All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts

Nil

19

217

7409

¹⁴[Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Explanation- For the purposes of this entry, �copper� means copper and copper alloys including brass]

^old[Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils]

``3500

per metric

tonne

19 and 20

218

7409 or 7410

Copper strip and foil, intended to be used for manufacture of imitation Zari

Nil

-

219

7601

Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils

Nil

21

220

7602

Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets

Nil

-

221

7604 or 7608

or

7609 00 00

Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of �

(1) artificial limbs; or

(2) any of the following rehabilitation aids, namely:-

(i) Somi brace

(ii) Ash brace

(iii) Taylor brace

(iv) Four post collars

(v) Thumb splint

(vi) Finger splint

(vii) Axilla crutches

(viii) Elbow crutches

(ix) Walking frames

(x) Wheel chair or tricycle components

(xi) Braille shorthand machine

(xii) Folding cane for blind

Nil

2

222

7606

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils

Nil

16 and 21

223

7606

Aluminium circles

`2500 per metric tonne

16 and 21

224

82

Pencil sharpeners and blades thereof

Nil

-

225

82

Tools of two or more of the headings 8202 to 8205, put up in sets

Nil

22

226

8201

All goods

Nil

-

227

8211 or 8214

Knives

Nil

-

228

84

Coir processing machinery specified in List 4, supplied under Integrated Coir Development Project being implemented by the Government of Kerala

Nil

-

229

84

The following goods, namely:-(i) Manually operated rubber roller machines; and (ii) Manually operated copra dryers.

Nil

-

230

84, 85, 90 or any other Chapter

Machinery or equipment specified in List 5

6%

-

231

84 or any other Chapter

Machinery or equipment for use in silk textile industry as specified in List 6

Nil

-

232

84 or any other Chapter

Goods specified in List 7 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage, transport or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat

Nil

2 and 3

233

84 or any other Chapter

The following goods, namely:-(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components or parts required for setting up of water treatment plants;

(2)Pipes and pipe fittings needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage point;

(3)Pipes and pipe fittings of outer diameter exceeding 10 cm when such pipes are integral part of the water supply projects

Explanation. - For the purposes of this entry, water treatment plants includes a plant for desalination, demineralisation 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

23

234

8401

Nuclear fuel

Nil

-

235

8413

Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

6%

-

⁵⁹[235A

8413 91 or 8501 31 19

The following goods for use in manufacture of centrifugal pumps falling under tariff item 8413 70 10, namely:-

(i) Shafts

(ii) Sleeve

(iii) Chamber

(iv) Impeller

(v) Washer

(vi) Electric motor

6%

2]

236

8413    or

8414    90

Hand pumps and parts thereof

Nil

-

237

8414 90 12

Parts of bicycle pumps

Nil

-

238

8414 20 10, 8414 20 20 or 8414 90 12

All goods

Nil

-

⁴¹[238A

8419 19

Solar water heater and system

Nil

52]

⁴¹[238B

8419 or any other chapter

Parts for use in the manufacture of solar water heater and system

Nil

2]

239

8421 21 (except 84212120)

Water purification equipment, based on following technologies:-(a) Ultra-filtration technology using polyacrylonite membranes or polysulphone membranes or

(b)Arsenic removal technology using ceramic micro-filtration membrane; or

(c)Reverse osmosis technology using thin film composite membrane (TFC); or

(d)Candle-less terracotta water filtration

Nil

-

³²[239A

Any Chapter 

Reverse Osmosis (RO) membrane element for water filtration or purification equipment (other than household type filters) based on reverse osmosis technology using thin film composite membrane (TFC) 

Nil 

-�; ]

240

8421 21

Water filtration or purification equipment

6%

-

241

8421 21 20

Replaceable kits of all water filters except those operating on reverse osmosis technology

6%

-

³²[241A

Any Chapter

Reverse Osmosis (RO) membrane element for 
household type filters 

6% 

-]

³²[241B

8422 20 00, 
8422 30 00, 
8422 40 00, 
8422 90 10, 
8422 90 90 

The following goods used in processing and packaging of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat, namely:- 
(i) machinery for cleaning or drying bottles or 
other containers; 
(ii) machinery for filling, closing, sealing or 
labelling bottles, cans, boxes, bags or other 
containers; 
(iii) other packing or wrapping machinery; 
(iv) parts of machinery at (i) to (iii) 

6% 

-�; ]

242

8424 90 00

Parts of mechanical appliances of a kind used in agriculture or horticulture

Nil

-

243

8428 20 11

Conveyor belt system used in-(i) Cold storage facilities for the preservation, storage, transport or

processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meal; and (ii) Mandis and warehouses for storage of food grains and sugar

Nil

2 and 3

244

8430 or 8705

(i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid;

⁴⁰[12.5%]

^Old[12%]

46

(ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

Explanation. -For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig

⁴⁰[12.5%]

^Old[12%]

46

245

8434

All goods

Nil

-

³²[245A

245B 

8435 

8438 50 00, 
8438 60 00, 
8438 90 90 

All goods 

(i) machinery for the preparation of meat or 
poultry; 
(ii) machinery for preparation of fruits, nuts or 
vegetables; 
(iii) parts of machinery at (i) and (ii) 

6% 

6%

-

-�; ]

246

8442 50 20

Lithographic plates used within the factory of its production for printing pur�poses

Nil

-

247

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

6%

-

248

8443

High speed heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour

6%

-

249

Any Chapter

Mailroom equipment, namely:-

(i) Overhead Conveyor Gripper; (ii) Stacker; (iii) Wrapper; (iv) Labeler; (v) Strapper; (vi) Inserter;

(vii)Delivery Conveyor compatible for use with the printing machines specified at Sl. No. 247 and 248

6%

-

250

8443 99

Parts for the manufacture of printers falling under sub-heading 8443 32

6%

2 and 3

251

8445, 8448, 8483 (except 84831010) 8484, 8487 90 00

Goods required by a jute mill for making jute textiles

Nil

3

252

8446

Automatic shuttle looms

6%

-

253

8446

Shuttle less projectile looms

6%

-

254

8452 90

All goods

Nil

-

⁴¹[254A

8471 30

Tablet computer

2%

16]

⁴¹[254B

84 or any other Chapter

(i) Parts, components or accessories for use in the manufacture of tablet computer 

(ii) Sub-parts for use in the manufacture of items mentioned at (i) above.

Nil

Nil

2

2]

255

8471 70 or 8473 30 or 8523

⁴⁴[The following goods for use in manufacture of computer 
falling under the heading 8471, namely:] ^Old[The following goods, namely:-](a) Microprocessor for computer, other than motherboards;

(b)Floppy disc drive;

(c)Hard disc drive;

(d)CD-ROM drive;

(e)DVD drive /DVD writers;

(f)Flash memory;

(g)Combo drive

6%

⁴⁴[[2]

256

Any Chapter

Parts of DVD drive, DVD writer, combo drive, CD-ROM drive

6%

-

⁶⁷[256A

8470

Point of Sale (POS) Devices

Nil

-

256B

Any Chapter

All goods for manufacture of Point of Sale (POS) Devices

Nil

2]

257

8481 80 41 or 8481 90 10

All goods

Nil

-

258

8483 10 10

All goods

6%

-

259

8483 10 10

Crank shafts for sewing machines, other than those with in-built motors.

Nil

-

260

85

Batteries for goods as specified against Sl.No.274

6%

24

261

85

Battery packs of Lithium ion batteries supplied to the manufacturer of Hybrid or electric vehicle

6%

2 and 3

262

8502

Diesel generating sets assembled, at site of installation, from duty paid engine and generators

Nil

-

⁵⁹[262A

8507 60 00

Lithium-ion batteries other than batteries of mobile handsets including cellular phones

4%

16]

⁵⁹[262B

85 or any other Chapter

(a) Parts, components and accessories for manufacture of Lithium-ion batteries other than batteries of mobile handsets including cellular phones;

(b) Sub-parts for manufacture of the items mentioned at (a) above

Nil

2]

263

8512

Dynamos, head lamps, side la mps, tail lamps of vehicles of heading 8712

Nil

-

⁴⁰[263A

8517

Mobile handsets including cellular phones

1%

16]

^old[²⁷[263A

8517

(i) Mobile handsets including cellular phones

(ii) Mobile handsets including cellular phones

6%

1%

-

16]

^old[15[263A

8517

(i) Mobile handsets including cellular phones having retail sale price (RSP) more than Rs. 2000;

(ii) Mobile handsets including cellular phones other than entry (i).

6%

1%

-

-]]

⁵⁹[263B

8504

Charger or adapter for manufacture of mobile handsets including cellular phones

2%

2 and 16]

⁵⁹[263C

85 or any other Chapter

(a) Inputs or parts for manufacture of charger or adapter of mobile handsets including cellular phones

(b) Inputs or sub-parts for manufacture of parts mentioned at (a) above

Nil

2]

⁵⁹[263D

8506, 8507

Battery for manufacture of mobile handsets including cellular phones

2%

2 and 16]

⁵⁹[263E

85 or any other Chapter

(a) Inputs or parts for manufacture of battery of mobile handsets including cellular phones

(b) Inputs or sub-parts for manufacture of parts mentioned at (a) above

Nil

2]

⁵⁹[263F

8518 30 00

Wired headsets for manufacture of mobile handsets including cellular phones.

2%

2 and 16]

⁵⁹[263G

85 or any other Chapter

(a) Inputs or parts for manufacture of wired headsets of mobile handsets including cellular phones

(b) Inputs or sub-parts for manufacture of parts mentioned at (a) above

Nil

2]

⁵⁹[263H

8518

Speakers for manufacture of mobile handsets including cellular phones

2%

2 and 16]

⁵⁹[263I

85 or any other Chapter

(a) Inputs or parts for manufacture of speakers of mobile handsets including cellular phones

(b) Inputs or sub-parts for manufacture of parts mentioned at (a) above

Nil