(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%

-

-

¹³⁶[2A.

¹⁵⁵[030616 or 030617]

^Old[0306 13]

Live SPF L. Vannamei broodstock

10%

-

-]

¹¹⁷[3.

0402 10 or 0402 21 00

Goods upto an aggregate of ¹⁵¹[fifty thousand metric tonnes] ^Old[thirty thousand metric tonnes] of total imports of such goods in a financial year.

Nil

-

1]

^Old[3.

²[0402 10 or 0402 21 00]

old[ 0402.10 or 0402.21]

⁴⁷[Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.

Explanation.- For the purposes of this exemption, quantity of goods imported under S.No. 3A shall be included for calculating the total quantity of imports during the financial year 2007-08]

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

⁷¹[5%]

^old[15%]

-

1]

⁴⁶[3A

0402 21 00

All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods

5%

-

1]

⁶⁹[3AA

0405

⁷¹[Butter, ghee and butter oil]

^old[Butter and ghee]

30%

-

- ]

¹¹⁸[3AB

0405

White Butter, Butter oil, Anhydrous Milk Fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year.

Nil

-

1.]

4.

2[ 0406 90 00]

old[ 0406.90]

All goods

30%

-

-

5.

5

Pancreas

5%

-

-

2[6.

0511.91 or 0511 99

Artemia cyst, including wet artemia cyst

5%

-

-]

old[ 6.

Artemia cyst

15%

-

- ]

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%

-
old[- Nil ]

-

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%

-
old[- Nil ]

2

9.

06.01 or 06.02

All goods

5%

-

-

10.

2 [0703 10 10]

old[ 0703.10]

Onions

¹³⁰[Nil] ^Old[5%]

-

-

¹³¹[10A

070310 20

Shallots

Nil

-

-]

11.

07.13

Pulses

10%

-

-

¹⁰[11A

0713

 ¹³[Pluses] ^Old[Pulses, when imported through customs ports having capacity to handle bulk imports]

Nil

-

-]

12.

8

Cashew nuts in shell

Nil

-
old[- Nil ]

-

¹ Omitted[13.

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.

² [0802 12 00]        ^OLD [0802.12]

All goods

¹³⁵[`] ^Old[Rs.] 65/- per kg.

-

-

¹³⁶[14A.

0802 50 00

All goods

10%

-

-]

15.

¹⁵⁵[08026100, 08026200, 08027000 or 08029000]

^Old[²⁹[0802 60 00 or 0802 90]]

^Old[0802.90]

All goods other than Areca nuts

30%

-

-

¹⁵³[15A.

All Goods

20%

-

-

16.

 ²[0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00]

old[ 0805.10, 0805.50 0806.10 or 0808.20]

All goods

30%

-

-

¹³⁶[16A.

 0806 20 10

Sun dried dark seedless raisin

-

-]

17.

² [0810 60 00 or 0810 90]

old[ 0810.60 or 0810.90]

²⁹[All goods, other than black, white or red currants and gooseberries]

^Old[All goods]

15%

-

-

18.

10.01

All goods other than Meslin

50%

-

-

⁴³[18AA

¹⁵⁵[10011900 or 10019910]

^Old[1001 10 90 or 1001 90 20]

Wheat

Nil

-

-]

^Omitted42[¹⁵[18A

1001 10 90 or 1001 90 20

Wheat

²⁰ Nil

^OLD [5%]

-

-]]

19.

10.01

Meslin

Nil

-

-

20.

¹⁵⁵[10051000,1017, 100821 or 100829]

^Old[²[1005 10 00, 1007 or 1008 20 ]]

old[ 1005.10 10.07 or 1008.20]

All goods

50%

-

-

21.

²[1005 90 00]

old[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

⁷⁰ [Nil]

^old[15%]

-

1

22

² [1005 90 00]

^old[1005.90]

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

50%

-

-

 ³⁶[22A

1005 90 00

All goods

Nil

-

-]

 ⁵⁹[22AA

1101 00 00

Wheat flour

Nil

-

-] 

 ⁶⁷[22AB

1006 30

All goods

Nil

-

-]

23.

² [1107 10 00]

^old[1107.10]

All goods

30%

-

-

⁷⁴[23A.

1207 91 00

All goods

⁹⁰[20%]

^Old[40%]

-

-]

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.

²[1211 30 00, 1211 40 00 or 1211 90]

^old[1211.30 1211.40 or 1211.90]

²⁹[All goods (other than liquorice roots)]

^Old[All goods]

15%

-

-

27.

²[1301 90 49]

old[ 1301.90 ]

Oleopine resin

5%

old[10% ]

-

-

28.

²[1302 19 or 1302 20 00]

old[1302.19 or 1302.20 old[

²⁹[All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)]

^Old[All goods]

15%

-

-

¹³⁶[28A.

10%

-

-]

29.

15

Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10

old[ Edible oils falling under headings 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15]

85%

-

-

⁷⁰ [29A.

1507 10 00

All goods

⁹⁵[Nil]

^Old85[20%]

[Nil]

-

- ]

^Old[  ⁵³[29A.

1507 10 00 or 1507 90 10

All goods

⁵⁴[45]

^Old[40%]

-

-]]

⁶⁹[29B.

1507 90 10

All goods

7.5%

-

- ]

⁵⁵[30.

15

I. The following goods, other than of edible grade, namely:-

(A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

10%

--

5

(B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols

12.5%

--

5

(C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol

20%

--

5

(D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515

65%

--

--

II. The following goods, of edible grade namely,-

(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

 ⁷⁰[Nil]

^Old68[20%]

^Old[45%]

--

5

(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

 ⁷⁰[Nil]

^Old68[20%]

^Old[45%]

--

5

(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form

Explanation.-For the purposes of this exemption, “Crude palm oil” 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 absorption 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

 ⁷⁰[Nil]

^Old68[20%]

^Old[45%]

--

-]

^Old[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, for the manufacture of soaps, industrial fatty acids, and fatty alcohol

(C) 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

12.5%

20%

65%

-

-

-

5

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%

-

-

⁶⁹[[33A

1508, 1509, 1510, 1512, 1513, 1514, or 1515

All goods, crude and edible grade

Nil

-

-

33B.

1508, 1509, 1510, 1512, 1513, 1514  or 1515

All goods, refined and edible grade

7.5%

-

- ]

34.

1511

The following goods, namely:-

(A) Crude palm oil of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;

⁴⁵[50%

^old[

³⁴[60%]

^Old[¹⁸70%]
old[ 80%]]

-

5

(B) Crude palmolein, of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;

⁴⁵[50%

^old[

³⁴[60%]

^Old[¹⁸70%]
old[ 80%]]

-

5

(C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form

⁴⁵[50%

^old[

³⁴[60%]

^Old[¹⁸70%]
old[ 80%]]

-

-

Explanation. - For the purposes of this exemption, “Crude palm oil” 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 absorption 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.

(Sl.No.34 has been substituted vide CUS NTF NO. 120/2003 DATE 01/08/2003, 07/2005 DATE 04/02/2005, 09/2005 DATE 15/02/2005)

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%

-

-

³⁵[36A .

1512 11 10

All goods

⁷⁰ [Nil]

^{Old 68}[20%]

^Old37[50%]

^old[ 65%]]

-

-

36B

1512 19 10

All goods

⁷⁰ [7.5%]

^Old68[27.5%]

^Old37[60%] ^Old[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

⁶⁷[37A.

1514 11 or 1514 91

All goods, edible grade

⁷⁰ [Nil]

^Old[20%]

-

-]

⁶⁷[37B.

1514 19 or 15 14 99

All goods, edible grade

⁷⁰ [7.5%]

[27.5%]

-

-]

¹³³[37C.

1701

Raw Sugar

Nil

-

5D

38.

17.01

All goods

60%

-

-

¹⁴[38A

1701 91 00 or 1701 99 90

White sugar

Nil

-

-]

1701 91 00 or 1701 99 90

¹¹¹[Refined or white sugar, imported upto and inclusive of 31st December, 2010] ^Old106[Refined or white sugar, imported upto and inclusive of 31st March, 2010.]

^Old[Refined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during ¹⁰⁵[the period upto and inclusive of 31st March, 2010]] ^Old[the period upto and inclusive of 30^th November 2009]:

Explanation.- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17^th April, 2009 upto 30^th July, 2009 shall be included.

39.

1702.11 or 1702.19

All goods

25%

-

-

¹³⁶[39A.

1702

Lactose for use in the manufacture of homeopathic medicine

10%

-

5]

40.

17.03

All goods

10%

^Old [15%]

-

-

41.

² [1704 10 00]

old[1704.10 ]

All goods

30%

-

-

8[41A.

1806 90

Food preparations, for infant use and put up for retail sale, of–
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.

17.5%

-

-]

¹Omitted [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.

²[1905 31 00 or 1905 32]

old[1905.31 or 1905.32]

All goods

30%

-

-

45.

²[2004 10 00]

old[2004.10]

All goods

30%

-

-

¹³⁶[45A.

¹⁵⁵[20089300,20098100, 20099000,220290]

^Old[2008 99, 2009 80, 2009 90 00, 2202 90]

Cranberry products

10%

-

-]

46.

²[2009 11 00, 2009 12 00 or 2009 19 00 ]

^old[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.

²[2207 20 00]

old[ 2207.20]

All goods

³⁷[7.5%] ^Old[[10%]

^Old[15%]]

-

-

51.

22.08

Angostura bitters

5%

^Old[Nil]

-

52.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 1

²[10% ]

old[15%]

-

-

53.

2301.20

All goods

5%

-

-

³⁰[53A.

2302 40 00

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice

15%

-

-]

¹³⁶[53B.

2306

De-oiled rice bran oil cake

Nil

-

53C.]

2301 20,

2309 90 32,

2309 90 39

Fin fish feed

Nil

-

54.

²⁹[2304, 2305 or 2306]

^Old[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 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

¹Omitted[57.

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-]

57A.

2529 22 00

Acid grade fluorspar

5%

-

-

3 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)⁷⁸[Micronised Progesterone or Injection Progesterone.] 

^Old[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%

-

5 ]

59.

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

60.

2[2503 00

old[25.03]

Crude or unrefined sulphur

¹³⁵[2.5%] ^Old[63[2%]

^Old[5%]]

-

-

³¹[60A

2523 29

All goods

Nil

⁸⁸[-]

^44Old[Nil]

^Old[-]

-]

61.

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

62.

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

63.

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

1 Omitted [64.

26

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

-

Nil

-]

65.

2 [262011 00, 262019 00]

All goods

⁹¹[5%]

^Old[7.5%]

-

-

66.

2620.30

All goods 

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

⁹¹[5%]

^Old[7.5%]

-

-

67.

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

68.

27.01

¹³⁵[Coking coal

Explanation.- For the purposes of this exemption, "Coking coal" means coal having mean reflectance of more than ¹⁵⁰[0.60 and Swelling Index or Crucible Swelling Number of more than 1] ^Old[0.85 and Swelling Index or Crucible Swelling Number of more than 2]]

^Old[Coking coal of ash content below 12%]

Nil

old[5%]

-

-

^137Omitted[68A.

2701

Coking coal of ash content of 12% or more

³⁷[Nil] ^Old[ 5%

Old [15%] ]

-

-]

(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)]

³[70.

2701 11 00, 2701 12 00, 2701 19

All goods other than coking coal

5%

-

-

71.

2704 00

Metallurgical coke

⁷¹[Nil]

^Old[5%]

old[10%]

-

-

[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)

¹⁴²[72B.]

2710, 2711, 2712, 2713, 2714 or 2715

All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A,74B, 75 E, 76, 77A,  488A and 488B

5%

-

-

73.

2710 19

old[-27.10]

Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company 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.

Nil 

Old [5%]

-

-

[S.No.73 has been amended vide CUS NTF NO. 26/2003 DATE 01/03/2003, 82/2004 DATE 18/08/2004, 71/2005 DATE 20/07/2005]

^75Omitted[74.]

27.10

Naphtha

5%

-

-

¹⁶[74A.

2710

Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District  Ratnagiri, Maharashtra

Nil

Nil

]-

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of-the Electricity Act, 2003 [No. 36 OF 2003].

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption.

^37Omitted[ 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 ]

75B.

Omitted 

75C.

Omitted 

[Entry in column 2 to 6 of 75B and 75C have been omitted vide notification No.11/2005-cus dt1-3-2005]

^75Omitted[75D.]

2711 19 00

Liquefied Petroleum Gases ( LPG )

5%

-

-

75E

2711 12 00,

2711 13 00,

2711 19 00

Liquefied Propane and Butane mixture, Liquefied  Propane,   Liquefied   Butane

and Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) 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 28th January, 2003

Nil

-

-

76.

27.10 or 2714.90

All goods, for the manufacture of fertilisers

Nil

Nil

5

^75Omitted[77.]

2[2711 11 00]

old[ 2711.11]

Liquefied natural gas

5%

-

-

³⁸[77A.

2711 11 00

The following goods, namely:-

(A) Liquefied natural gas imported by, -

(i) Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra); or

Nil

-

-

(ii) any other importer for supply under an agreement to Ratnagiri Gas and Power Private Limited for the purpose of generation of power at their power project at Dabhol, District Ratnagiri (Maharashtra)

Nil

-

103

(B) Liquefied natural gas imported for the purpose of generating power, by any other Liquefied Natural Gas Mega Power Project, which -

(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas regasification facility;

(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and

(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement

Nil

-

-]

^{115Omitted[76}[77B.]]

2710, 2711, 2712, 2713, 2714 or 2715

All goods, other than goods mentioned at S. Nos. 72 A, 73, 74A, 75 E, 76, 77A,  488A and 488B

5%

-

-

⁸¹[77C.

2710 19 20

All goods

Nil

-

-]

^Old[77A.

2711 11 00

²¹[Liquefied Natural Gas, imported for the purpose of generating power by,-

(a) Ratnagiri Gas and Power Private Limited at their power project at Dabhol, District Ratnagiri, ( Maharashtra ); and

(b) any other Liquefied Natural Gas Mega Power Project which,-

(i) is established with an installed power generation capacity of 2000 MW or more, with integrated Liquefied Natural Gas re-gasification facility;

(ii) became defunct and is subsequently restructured and revived through a Special Purpose Vehicle in the nature of a project company owned by the Public Sector Undertakings as per a restructuring and revival proposal approved by the Central Government; and

(iii) supplies the power generated in such project to any State Electricity Board under a Power Purchase Agreement.]

Old [Liquefied Natural Gas imported by Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol ]

Nil

-

-]

^{37Omitted[ 31}[77B

2801 to 2805

All goods

5%

-

-] ]

78.

3[OMITTED 2714.90

All goods, for the purpose of power generation

-

Nil

- ]

^37Omitted [79

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

- ]

1 [80.

28, 29 or 30

The following goods, namely: -

(A) Drugs, medicines, diagnostic kits or equipment specified in List 3

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

5%

5%

-

-

-

5]

^Old[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%

-

-

old[- Nil ]

-

5]

81.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

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

(C) Other life saving drugs or medicines

Nil

Nil

8

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

(C) Goods specified in List 6 for manufacture of telecommunication grade FRP

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

87.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

^Old[87.

28

The following goods, namely:-
(i) Radium and its salts;
(ii) Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;
(iii) Molybdenum 99 and technetium 99 m isotopes;
(iv) Enriched uranium or uranium oxide

15%

-

-]

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

-

90.

91.

92

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

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

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

^Old[90.

28

Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia

15%

-old[- Nil ]

-

91.

 2801 20 00 old[ 2801.20]

Iodine for manufacture of Potassium Iodate

-

Nil

5 ]

92.

2836.20

Disodium Carbonate (Soda ash)

20%

-

- ]

93.

29 or any Chapter

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

Nil

Nil

10

94.

[Omitted vide Notification No.11/2005-Cus dt 1-3-2005]

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

⁶⁴[(x) Enzyme conjugates of antibodies or antigens or Protein A;

(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;

(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;

(xiii) Stabilizers for the Enzyme conjugate]

5%

-

5

96.

29 or 38

Gibberellic acid

5%

-old[- Nil ]

-

97.

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

old[97.

29

Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum

20%

-

- ]

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]

old[ 99.

29

7-ACA, Pseudoionone, Methyl tertiary butyl ether

25%

-

- ]

^37Omitted[ 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

^37Omitted [ 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 

old[ 103.

30

Homoeopathic medicines

25%

-

-]

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 00 old[ 3102.10]

³⁷[Urea] ^Old[ Urea, for use as manure ]

5%

-

-

112.

3104 30 00 old[3104.30]

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

5%

-

-

113.

3105 30 00 old[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 coloured glass) for use with mosaic;

¹³⁶[(v) Air and electric operated screw driver with hose and couplings;

(w) Tool bits, for motorizer and screw driver;

(x) Glue applicator;

(y) Moisture measuring tools;

(z) Air operated guns and tools for inserting fasteners for brads, flexi-points, pins, staples, nails and hinges;

(za) Power operated mitre saw;]

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)

³⁷[10%] ^Old[ 12.5% ]

-

-

Omitted[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%

-old[- Nil ]

-

123.

37 or 85

Films and video cassettes

³⁷[10%] ^Old[ 12.5% ]

Nil

14

Omitted [124. 

37

Film strips and film slides for educational purposes

15%

-old[- Nil ]

-]

125.

37

Film of a predominantly educational character

³⁷[10%] ^Old[ 12.5% ]

Nil

15

126.

37

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

³⁷[10%] ^Old[ 12.5% ]

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

³⁷[10%] ^Old[ 12.5% ]

Nil

-

128.

37

Exposed cinematographic films

³⁷[10%] ^Old[ 12.5% ]

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.

²⁹[3701 20 00 or 3702]

^Old[3701.20 or 3702.20]

Instant print film

5%

-

-

131.

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

³⁷[132

3704

Cinematographic films, exposed but not developed

Nil

Nil

-]

^Old[ 132.

²⁹[3704 or 8523]

^Old[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)

³⁷[10%] ^Old[ 12.5% ]

-

-

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.

²⁹[2852 or 3822]

^Old[38.22]

Pharmaceutical Reference Standard
old[ 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

15%

-

-

140.

39, 48 or any other Chapter

⁶¹[Tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters]

^old[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

The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, namely:-

(i) Special Grade Stainless Steel;

(ii) Titanium Alloys;

(iii) Cobalt-Chrome Alloys;

(iv) High-Density Polyethylene.

143.

OMITTED 

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.

OMITTED

148.

4012 13 00 old[ 4012.13]

Retreaded tyres, of a kind used on aircrafts

¹³⁵[2.5%] ^Old[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

-

-

³⁷[149A.

4301 or 4302

Raw, tanned or dressed fur skins

-

Nil

-]

150.

43.01 or 43.02

²⁹[All goods (other than those falling under tariff item 4301 30 00)” shall be substituted]

^Old[All goods (other than those falling under sub- headings 4301.30 and 4302.13)]

Nil

-

-

^{37Omitted[ 29}[150A.

4103 90 00

Raw hides and skins of camels (including dromedaries)

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;

¹³⁵[2.5%] ^Old[5%]

-

20

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

¹³⁵[2.5%] ^Old[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

-

⁹ [154

48

Newsprint -

(i) in strips or rolls of a width not less than 34.92 cm; or

(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state

⁹²[Nil]

^Old71[3%]

^Old[5%]

Nil]

-

⁷⁹[154 A

48

Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m 2 and not more than 65 gms/m 2

⁹²[Nil]

^Old[2%]

Nil

20]

^Old[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

⁹²[Nil]

^Old[5%]

-

-

157.

²⁹[49 or 8523]

^Old[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.

¹³⁵[4901 10 10, 4901 91 00 or 4901 99 00] ^Old[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

-

-

^Omitted[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

-

-

¹³⁵[164A.

5002

Raw Silk (not thrown)

5%

-

-]

^Omitted[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

¹³⁵[(a) Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders/ pullers and end stoppers;]

^Old[(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;

⁶²[(z) printed bags;]

⁹⁹[(za) Knitted ribs;]

¹³⁶[(zb) anti-theft devices like labels, tags and sensors;]

Nil

Nil

21

167A

Any Chapter

¹³⁵[(a) Buckles, "D" Rings and "O" Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings;]

^Old[(a) Buckles, 'D' rings, eyes, rivets and studs;]

¹³⁵[(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;]
^Old[(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;

¹³⁵[(h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;]

^Old[ (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) ⁴[Toe] ^old[Top] Caps and Toe puffs and counters or Thermoplastic sheets;
(p) Synthetic or polymeric foam;
¹³⁵[(q) Packaging boxes/ envelops/ pouches of all types;]

^Old[(q) packaging boxes of all types;]
(r) Ribs

(s) adhesives;

¹³⁵[(t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;]
^Old[(t) unit soles and sheets;]

(u) heels;

(v) leather board;

(w) saddle tree;

(x) nylon mesh

⁹⁹[(y) Fittings, snaps of metals or alloys;

(z) Metal fittings / embellishments, webbing of any material for making

harness and saddlery items;

(za) Stirrup of any material and stirrup bars used for making Saddle Tree;

(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness

and saddlery items;

(zc) Beading material - synthetic / leather / fabric;

(zd) Chatons / stones / beads / crystals as decorative items;

(ze) Shoe laces;

(zf) Stretch fabric for shoe uppers;

(zg) Cork sheets for soles covering soles and insoles;

(zh) Artificial fur and alarm tag;]

¹³⁶["(zi) Buckle;

(zj) Plastic clear sheets;

(zk) Magnets for use in leather goods;

(zl) Inlay cards;

(zm) Synthetic material/ synthetic leather;

(zn) Reflective tapes/ Fashion tapes;

(zo) Micropak labels and Polyethylene Sheets;

(zp) Protective Steel Toe Cap and Steel Mid Sole;"]

Nil

Nil

21A

167B

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

167C

57

Samples of hand knotted carpets

Nil

Nil

21C

168.

⁶¹[43, 52, 54, 55, 56, 58, 59 or 60]

^old[43,52,54, 55,56, 58 or 59]

Lining and inter-lining materials

Nil

Nil

21

omitted[169.

53.01

Flax fibre

15%

-

-]

170.

5303.10

Raw jute

5%

-

-

Omitted[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

³⁷[10%] ^Old[ 12.5% ]

-

5

173.

OMITTED

^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%
old[25%]

20%
old[25%]

-

-

-

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 old[- for the manufacture of electronic parts ]

Nil
old[15%]

-

23

176.

70 or 90

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

Nil
old[5%]

-

5

177.

OMITTED

178.

70.15

Rough opthalmic blanks, for manufacture of optical lenses

5%
old[ 25%]

-

-

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

⁷¹[Nil]

^Old[5%]

-

-

^Omitted[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

^Old[187.]

71.02

Non-industrial diamonds (other than rough diamonds)

⁴⁸[Nil]

^Old37[3%] ^Old[5% ]

-

-

^Omitted[188.

71.04

Rough synthetic stones

15%

-

-]