(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

2.

1

Grand parent poultry stock and Donkey stallions

25%

-

-

3.

0402.10 or 0402.21

Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.

15%

-

1

4.

0406.90

All goods

30%

-

-

5.

5

Pancreas

5%

-

-

6.

Artemia cyst, including wet cyst

5%

-

- 

7.

5 or any other Chapter

The following goods, namely:-

(1) Frozen semen;
(2) Frozen semen equipment, namely:-

(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;
(b) Plastic insemination sheath and insemination guns; and
(c) Weaton Ampoules and straws for freezing semen

5%

-
-  

-

8.

6, 7, 8, 9 or 12

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses

5%

-

2

9.

06.01 or 06.02

All goods

5%

-

-

10.

0703.10

Onions

5%

-

-

11.

07.13

Pulses

10%

-

-

12.

8

Cashew nuts in shell

Nil

-

-

3.

8, 12, 13 15 , 16, 17, 18, 19, 20 or 21

All goods (excluding alcoholic preparations falling under sub-heading 2106.90)

25%

-

3

14.

0802.12

All goods

Rs. 65/- per kg.

-

-

15.

0802.90

All goods other than Areca nuts

30%

-

-

16.

 0805.10, 0805.50 0806.10 or 0808.20

All goods

30%

-

-

17.

0810.60 or 0810.90

All goods

15%

-

-

18.

10.01

All goods other than Meslin

50%

-

-

19.

10.01

Meslin

Nil

-

-

20.

1005.10 10.07 or 1008.20

All goods

50%

-

-

21.

1005.90

Goods upto an aggregate of-
a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002
b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003
c) Five lakh metric tones of total imports of such goods in a financial year

15%

-

1

22

1005.90

All goods other than those specified against S. No. 21 above

50%

-

-

23

1107.10

All goods

30%

-

-

24.

12.09

All goods (other than those falling under sub-headings 1209.91 and 1209.99)

15%

-

-

25.

1209.91 or 1209.99

All goods

5%

-

-

26.

1211.30 1211.40 or 1211.90

All goods

15%

-

-

27.

1301.90

Oleopine resin

5%

-

-

28.

1302.19 or 1302.20 

All goods

15%

-

-

29.

15

Edible oils falling under headings 15.08, 15.11, 15.12, 15.13, 15.14 , 15.15 or sub-heading 1511 10

85%

-

-

30.

15

(A) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent 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

(B) All goods (except crude palm oil) other than edible grade, having Free Fatty Acid (FFA) 20 per cent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513 1514 or 1515, 

20%

65%

-

-

5

-

(S.No.30 has been substituted vide CUS NTF NO. 20/2004 DATE 16/1/2004, 26/2004 DATE 22/1/2004 )

31.

15

Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)

85%

-

-

32.

15

Vegetable oils of edible grade, in loose or bulk form “(other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining

Explanation.-The expression “Vegetable oil” means-

(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.

75%

-

4 and 5

33.

15.05

All goods

15%

-

-

34.

1511

Crude palm oil and its fractions, of edible grade, having an acid value of 2, or more and total carotenoid (as beta carotene) in the range of 500-2500mg/kg, in loose or bulk form.


Explanation.- For the purposes of this exemption, “Crude palm oil and its fractions” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any adsorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure’;

65%

35.

1512.11

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%

-

-

37.

1514.19 or 1514.99

(In this col.2 bold figure has been substituted vide Cus Ntf No.115/2002 Date 17/10/2002)

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

38.

17.01

All goods

60%

-

-

39.

1702.11 or 1702.19

All goods

25%

-

-

40.

17.03

All goods

10%

-

-

41.

1704.10 

All goods

30%

-

-

42.

1806.90

Food preparations, meant for infant use and put up for retail sale, of -

(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or

(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis

15%

-

-

43.

1901.10

Preparations for infant use, put up for retail sale

30%

-

-

44.

905.31 or 1905.32

All goods

30%

-

-

45.

2004.10

All goods

30%

-

-

46.

2009.11, 2009.12 or 2009.19

Orange juice

30%

-

-

47.

2106.90

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 volume, determined at a temperature of 20 degrees centigrade)

30%

-

-

48.

22

Wine, for use as sacramental wine

30%

Nil

6

49.

2207.10

All goods

-

Nil

-

50.

2207.20

All goods

10%

-

-

51.

22.08

Angostura bitters

5%

-

-

52.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 1

10% 

-

-

53.

2301.20

All goods

5%

-

-

54.

2302.20, 23.04, 23.05 or 23.06

All goods

15%

-

-

55.

23.04

Dietary Soya Fibre

15%

-

-

56.

2309.90

Prawn feed, shrimp larvae feed and fish feed in pellet form

Explanation.- For the removal of doubt, “prawn feed” shall mean goods-

(i) which are capable of being used as prawn feed, as such , without any addition or alteration thereto; and

(ii) in which the proportion of vitamin pre- mixes 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%

-

-

57.

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-

2529 22 00

  Omitted [58.

 25

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(1) Andalusite falling under tariff item 2508 50 10;
(2) Fused mulite falling under tariff item 2508 60 00;
(3) Dead burnt magnesite (DBM) falling under heading 2519, having-
(a) magnesium oxide content not less than 92% by weight,
(b)silica content less than 4% by weight, and
(c) bulk density not less than 3.20 gm/cc;
(4) Fused magnesia falling under sub-heading 2519 90; and
(5) Sea water magnesia falling under heading 2519;

15%

-

- 

59.

(OMITTED has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

60.

25.03

Crude or unrefined sulphur

5%

-

-

61.

62.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

63.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

 Omitted [64.

26

Gold concentrate imported by a gold refinery for refining into gold.

-

Nil

-

65.

 [262011 00, 262019 00]

All goods

10%

-

-

66.

2620.30

All goods 

old[- All goods (excluding copper mill scale) ]

10%

-

-

67.

Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)

68.

27.01

Coking coal of ash content below 12%

Nil

-

-

68A.

2701

Coking coal of ash content of 12% or more

5%

-

-

(S.No.68 has been substituted vide CUS NTF NO. 44/2004 DATE 28/02/2004)

69.

[Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)]

70.

2701 11 00, 2701 12 00, 2701 19

All goods other than coking coal

5%

-

-

71.

2704 00

Metallurgical coke

5%

-

-

[S.No.71 has been amended vide Notification No. 04/2003 DATE 03/01/2003, 26/2003 DATE 01/03/2003, 38/2004 DATE 24/02/2004]

72.

[Omitted vide notification No. 7/2004-Cus dt 8-1-2004 (w.e.f. 9-1-2004)]

72A.

2710

Avgas

Nil

-

-

(S.No. 72A has been inserted vide CUS NTF NO. 154/2003 DATE 20/10/2003)

73.

27.10

Kerosene imported by the Indian Oil Corporation Limited for ultimate sale through the Public Distribution System

Explanation.- “Kerosene” means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps

10% 

-

-

[S.No.73 has been amended vide CUS NTF NO. 26/2003 DATE 01/03/2003, 82/2004 DATE 18/08/2004]

74.

27.10

Naphtha

10%

-

-

75.

27.10

Naphtha when imported by the power plants specified in List 2

10%

Nil

7

75A

2710

Naphtha when imported by the power plants specified in List 2A

10%

Nil

7

76.

27.10 or 2714.90

All goods, for the manufacture of fertilisers

Nil

Nil

5

77.

2711.11

Liquefied natural gas

5%

-

-

78.

[OMITTED 2714.90

All goods, for the purpose of power generation

-

Nil

- 

79

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

-

80.

28, 29 or 30

The following goods, namely:-

(A) Drugs or medicines specified in List 3;

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

5%

5%

-

-

-

5

81.

28, 29 or 30

82.

OMITTED

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

Nil

-

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

Nil

- 

5

84.

28, 29, 32, 39, 54, 56, 70, 72 or 90

The following goods, namely:-

(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;

Nil

-

5

(B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;

Nil

-

5

85.

28, 29, 84, 85 or 90

The goods specified in List 7, for the manufacture of laser and laser based instrumentation

Nil

-

9

86.

28 or 38

The following goods, namely:-

(A) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;

(B) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

Nil

-

5

88.

28

Phosphoric acid, for the manufacture of fertilisers

5%

Nil

-

89.

28

Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers

-

Nil

-

91.

92

[Omitted vide Notification No.66/2004-Cus dt 9-7-2004]

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

93.

29 or any Chapter

Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

10

94.

29, 30, 34, 37, 38, 39, 69, 84, 85, 87, 90 or 94

(B) Parts for the manufacture, and spare parts for the maintenance, of the goods at (A) above sadlink

15%

-

11

95.

29, 30, 35, 38 or 39

The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-

(i) Plastic ELISA plates;
(ii) Deactivated positive control sera against human and animal diseases;
(iii) Enzyme horse raddish peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human immunoglobins;
(vii) Protein A or Protein A Gold Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled human anti-HIV reagent

5%

-

5

96.

29 or 38

Gibberellic acid

5%

-old[- Nil ]

-

97.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

98.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin

5%

-

-

99.

[Omitted vide Notification No.7/2004-Cus dt 8-1-2004]

100.

29

Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories

5%

Nil

-

101.

29

Maltol, for use in the manufacture of Deferiprone

Nil

-

5

101A.

29

2,3,5,6-Tetrachloropyridine.

10%

-

-

Omitted[102.

29.22 or 29.30

Feed grade of-
(i) L Lysine,
(ii) L Lysine mono Hydrochloride,
(iii) DL Methionine, and
(iv) Methionine Hydroxy Analog

15%

-

-]

103.

OMITTED 

104.

30

Medicaments containing spirit

-

Nil

-

105.

30

Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF

Nil

-

-

106.

31

Kyanite salts, in a form indicative of their use for manurial purpose

5%

-

-

107.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

5%

-

-

108.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

109.

31

Composite fertilisers

5%

-

-

110.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

111.

 3102.10

Urea, for use as manure

5%

-

-

112.

3104.30

Potassium sulphate, containing not more than 52% by weight of potassium oxide

5%

-

-

113.

3105.30

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

(In S.Nos.111 to 113 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

114.

32, 34, 38, 83 or any other Chapter

(a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;

(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;

(c) Wax items for candle holder / votive / cup;

(d) Chemicals / lacquer required for improved finish of export product ;

(e) Motifs for attachment on export product;

(f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted Cast Iron Artware ;

(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;

(h) Wood polish materials ; and

(i) Poly films used for shrink wrapping and cling - wrapping of artwares

(j) Wooden biscuit (splings-joining accessory for wooder board);

(k) Decorative paper for lamp shade;

(l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;

(m) Prints for photo frames

(n) Animal hair materials for brushes;

(o) Copper adhesive tape 1/2" or less;

(p) adhesive copper foil1/8" to 1 ";

(q) Patina and patina bronze;

(r) Analog clock movement;

(s) Hardware brass and metal fittings for furniture;

(t) Handles/blades for cutlery;

(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;

Nil

Nil

12

(In Sl.No.114, column (5), has been substituted vide Cus Ntf No.89/2004 Date 10/09/2004)

(In Sl.No.114 in column (3), entry (u) has been inserted vide Cus Ntf No.131/2002 Date 28/11/2002)

(In Sl.No.114 in column (3), after entry (i), new entries has been inserted vide Cus Ntf No.48/2002 Dt.22/04/2002)

Omitted [115. 

32, 39, 40, 41, 44, 45, 54, 56, 68, 70 or 95

The following goods for use in the manufacture of sports goods, namely:-

(1) Printing inks
(2) Nylon gut
(3) PU Grip (sheets for hockey sticks)
(4) Butyl bladders for inflatable balls
(5) PU leather for inflatable balls
(6)Willow clefts, ashwood or beechwood
(7) Cork bottoms
(8) Carbon fibres
(9) Glass fibre

15%

-

-]

Omitted

 [116.

32, 39 or 71

The following goods, namely :-

(i) Silver powder suspension of Chapter 32 or 71;

(ii) Silicone resin and silicone rubber of Chapter 39

5%

-old[- Nil ]

5 and 13]

117.

32, 84 or 96

Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers

5%

-

-

118.

OMITTED

119.

3302.10

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. volume, determined at 20 degrees centigrade)

20%

-

-

120.

35, 39, 72 or 73

The following goods for the manufacture of syringes and needles falling under heading 90.18, namely:-

(1) Adhesive epoxy grade falling under sub-heading 3506.99;

(2) Low density polyethylene falling under sub-heading. 3901.10;

(3) Polypropylene falling under sub-heading 3902.10;

(4) Stainless steel strip falling under sub-heading 7220.90;

(5) Stainless steel capillary tube falling under sub-headings 7304.90, 7306.40 or 7306.90

15%

-

5

121.

35

Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders

5%

-

5

122.

35

Isolated soya protein

15%

-

-

123.

37 or 85

Films and video cassettes

15%

Nil

14

124. 

37

Film strips and film slides for educational purposes

15%

-

-

125.

37

Film of a predominantly educational character

15%

Nil

15

126.

37

Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

15%

Nil

-

127.

37

Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs

15%

Nil

-

128.

37

Exposed cinematographic films

15%

Nil

16

129.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet

5%

-

-

130.

3701.20 or 3702.20

Instant print film

5%

-

-

131.

(OMITTED vide CUS NTF NO. 26/2003 DATE 01/03/2003)

132.

37.04 or 85.24

(1) Cinematographic films, exposed but not developed;

(2) Recorded magnetic films used for producing TV serials

Nil

Nil

Nil

-

-

133.

(omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

Omitted[134. 

38

Lumulus Amebocyte Lysate (LAL) Test Kit

15%

-

-]

135.

38

Dipping Oil, Paclobutrazol (Cultar)

15%

-

-

136.

38

Bio-pesticides, based on -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa

5%

-

-

137.

(omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

138.

38.22

Reference Standard, imported by the Central Drug Laboratory, Kolkata

5%

-

17

(In S.No.138 column (3) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

139.

3823 11 90,

3823 12 00,

3823 13 00,

3823 19 00,

or 3823 70

All goods

20%

-

-

140.

39, 48 or any other Chapter

Tags, labels, printed bags, 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

143.

39 

144.

OMITTED

145.

OMITTED

146.

OMITTED

(In S.Nos.144 to 146 columns (2)to(6) has been omitted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

147.

39.2

148.

 4012.13

Retreaded tyres, of a kind used on aircrafts

3%

-

-

(In S.No.148 column (2) has been substituted vide CUS NTF NO. 26/2003 DATE 01/03/2003)

149.

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-

150.

43.01 or 43.02

All goods (other than those falling under sub- headings 4301.30 and 4302.13)

Nil

-

-

151.

47

Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)

Nil

-

5 and 19

152

4707

(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;

5%

-

20

(B) All goods imported for use in, or supply to, a unit for manufacture of newsprint;

5%

Nil

20

153.

48

Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes

5%

Nil

-

154.

48.01

Newsprint

5%

Nil

-

155.

48.02

Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

-

156.

48.10

Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines

5%

-

-

157.

49 or 85.24

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.

49

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

-

-

161. 

49

Cheque forms (including blank travellers cheques)

15%

-

-

162.

49.06

All goods

Nil

-

-

163.

49.07

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

-

-

164.

49.11

Plans, drawings and designs

Nil

-

-

165. 

51.01

Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation

5%

-

-

166.

5101

All goods

5%

-

-

167.

52 or any Chapter

(a) Fasteners
(b) Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays
(i) Fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord Stopper
(s) Toggles
(t) Polywadding materials
(u) Stud;
(v) Elastic cloth and Elastic band;
(w) Quilted wadding materials;
(x) Beads for embroidery
(y) sample fabric of total length upto 500 metre imported during one financial year;

Nil

Nil

21

167A

Any Chapter

(a) Buckles, 'D' rings, eyes, rivets and studs;

(b) Buttons and fasteners of all types;

(c) Velcro Hook, Velcro tapes and Loop tape;

(d) Elastic Tape, adhesive tape and reinforcement tape;

(e) Stamping foil;

(f) Sewing Thread;

(g) Locks including magnetic locks;

(h) Metal handles, handles fittings, dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, hinges and magnetic snaps;

(i) Glove liners;

(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe finishes in any form;
l) Lining, interlining and reinforcement materials;
(m) Insoles or mid-soles and sheets therefor;
(n) Shanks and Welts;
(o) Top Caps and Toe puffs and counters or Thermoplastic sheets;
(p) Synthetic or polymeric foam;
(q) packaging boxes of all types;
(r) Ribs

(s) adhesives;

(t) unit soles and sheets;

(u) heels;

(v) leather board;

(w) saddle tree;

(x) nylon mesh

Nil

Nil

21A

167B

Any Chapter

(a) Zipper, fastener and slider ;
(b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and edgeband tape ;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto 500 metres imported during one financial year ;

Nil

Nil

21B

168.

43,52,54, 55,56, 58 or 59

Lining and inter-lining materials

Nil

Nil

21

169.

53.01

Flax fibre

15%

-

-

170.

5303.10

Raw jute

5%

-

-

170A.

5305 11 or 5305 19 00

Coir fibre

Nil

Nil

-

171.

OMITTED

172.

6001.10 or 6001.92

Pile fabrics for the manufacture of toys

12.5%

-

5

173.

OMITTED

173A 

6307.90

Umbrella cloth panels for use in the manufacture of umbrellas

15%

-

5

174.

64 or any other Chapter

The following goods for use in the leather industry, namely:-
(1) Parts, consumables and other items specified in List 9 (A)

(2) Other parts, consumables and items specified in List 9 (B)

20%

20%

-

-

-

22

174A.

OMITTED

175.

68, 82 or 84

Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments 

Nil

-

23

176.

70 or 90

Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables.

Nil

-

5

177.

OMITTED

178.

70.15

Rough opthalmic blanks, for manufacture of optical lenses

5%

-

-

179.

OMITTED

180.

71

The following goods, namely:-
(i) Raw pearls, other than cultured pearls;

(ii) Rubies, emeralds and sapphires, unset and imported uncut

5%

Nil

Nil

Nil

-

-

180A.

71

Rough diamonds (industrial or non-industrial)

Nil

Nil

-

180B.

71

Rough coloured gemstones

Nil

-

-

181.

71

Current coins of the Government of India

Nil

Nil

-

182.

71

Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)

5%

-

-

183.

71

Rough semi-precious stones

Nil

-

-

184.

71

Cut and polished coloured gemstones

5%

-

-

185. 

71

Ash and residues containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal

15%

-

-

186.

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

Nil

24

187.

71.02

Non-industrial diamonds (other than rough diamonds)

5%

-

-

188.

71.04

Rough synthetic stones

15%

-

-

189.

7110 11 or 7110 19 00

Platinum

Rs. 200/- per 10 grams 

-

-

190.

72 or any other Chapter

The horological raw materials specified in List 10

15%

-

5 and 25

190A

7201

All goods other than pig iron

5%

-

-

190B

7203, 7204, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216, 7217

All goods other than seconds and defectives

5%

-

-

191.

OMITTED

192.

OMITTED

193.

OMITTED

194.

OMITTED

195.

OMITTED

196.

OMITTED

197.

72.01

Pig iron

5% 

-

-

198.

7202 60 00

Ferro-nickel

5%

-

-

199.

OMITTED

200.

72.04

Melting scrap of iron or steel ( other than stainless steel or heat resisting), for use in, or supply to, a unit for the purpose of melting

Nil

-

20

All goods, other than the following:-

(i) goods mentioned against S. Nos. 190A, 190B, 197, 198, 200 or 202 above; and

(iii) seconds and defectives of goods falling under Chapter 72

(b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors

The following goods, namely:-

(5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators

5%

-

35 

Explanation.- "Goods" , for the purpose of this exemption means goods which are designed exclusively for non-ODS technology

(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

(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%

-

(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras

(iii) fax machines

(1) Goods specified in List 28 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;

(2) Goods specified in List 28 for use in 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.

Nil

Nil

-

-

53(i)

53(ii)

(1) Machinery or equipment specified in List 30;

(3) Spare parts for the maintenance of goods at (1) above, falling under chapters 84, 85 or 90.

5%

-

-

(3) Spare parts for the maintenance of the goods at (1) above, falling under chapters 84, 85 or 90.

5%

-

-

-

5

5

(2) spare parts required for the maintenance of machinery or equipment specified at (1) above, imported by a silk mill

5%

-

5 

(2) Telephoto transmission and reception system or equipment

(ii) Parts (excluding populated PCBs) of transmission apparatus other than apparatus for radio-broadcasting or television and parts(excluding populated PCB’s) of transmission apparatus incorporating reception apparatus

5%

-

-

Chapter

8902,

8904 00 00, 8905 10 00

or 8905.90

(F) Parts required for the manufacture of (D) above

5%

5%

-

Nil

11

11

(B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above

5%

Nil

11

5%

Nil

90 or

any other chapter

9804 90 00

(ii) Equipment required for installation of (i) above

Goods required for-

(i)      fertiliser projects;

(ii)      coal mining projects;

(iii)      Omitted

(iv)      power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation);

(v) barge mounted power plants;

(vi) power transmission, sub-transmission or distribution projects;

(vii) Omitted

Goods required for setting up of any Mega Power Project specified in List 42, if such Mega Power Project is-

(a) an inter-State thermal power plant of a capacity of 1000 MW or more; or

(b) an inter-State hydel power plant of a capacity of 500 MW or more,

as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power]

401.

98.01

Goods required for setting up of any Nuclear Power Project specified in List 43, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy 

Nil

Nil

87

401A.

98.01

Drinking Water Supply Projects for supply of water for human or animal consumption.

Explanation :- For the purposes of this exemption, Drinking Water Supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. 

Nil

Nil

-

402.

Omitted

403.

98.04

(B) Other life saving drugs or medicines

Nil

Nil

8

404.

98.05

All goods

-

16%

-

405.

Any Chapter

Used bona fide personal and household effects belonging to a deceased person

Nil

Nil

88

406.

Any Chapter

Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees

Nil

Nil

-

407.

Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government

Nil

Nil

89

408.

99

409.

Any Chapter

Artificial Plasma

5%

-

-

410.

Omitted

411.

Omitted

412.

Omitted

413.

Omitted

414.

Omitted

415.

Omitted

(i) E-glass roving/yarn;

(ii) liquid absorbent polymer;

(iii) polyurethane polymer;

(iv) vinyl polymer

(1) Graphite Felt or graphite pack for growing silicon ingots;

(2) Thin steel wire used in wire saw for slicing of silicon wafers.

(1) Machinery or equipment specified in List 45;

(2) Parts for manufacture of the goods at (1) 5 above

5%

5%

-

-

-

5

(1) Machinery or equipment specified in List 46;

(2) Parts for manufacture of the goods at (1) above

5%

5%

-

-

-

5

Any Chapter

Nil

Nil

92

(1)    Two-for-one/three-for-one twisters;

(2)    Vacuum autoclave and rewinding machine for bobbin to hank;

(3)    Parts for manufacture of the machinery or equipment specified at (1) or (2) above.

Omitted[ (4) Spare parts required for maintenance of machinery or equipment specified at (1) or (2) above, falling under Chapters 84 or 85

10%

10%

10%

10%

-

-

-

-

-

-

5

5]

(i) Crutches;

(ii) Wheel chair;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers;

(vi) Artificial limbs