S. No

Chapter, heading, sub­heading or tariff item of the First Schedule

Description of goods

Standard rate

(1)

(2)

(3)

(4)

1

Any Chapter

All goods ⁸[except populated Printed Circuit Boards (PCBs) of ^omitted[mobile phones and] ¹²[mobile phones or tablet computer] ^Old[tablet computer]] which are exempt from the whole of the duty of customs leviable thereon or in case of which “Free” or “Nil” rates of duty of customs are specified in column (4) under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additiona l duty of customs leviable thereon under sub­section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason

Nil

2

Any Chapter

All pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article

Nil

3

Any Chapter

Goods specified against S. No. 351 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012

Nil

4

Any Chapter

Goods specified in item (B) against S. No. 386 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified in item (B) against S. No. 386 of the Table annexed to the said notification No.12/2012-Customs, dated the 17^th March, 2012

Nil

5

Any Chapter

Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17^th March, 2012:

Provided further that nothing contained in this entry shall apply on goods imported on or after 1^st day of April, 2013

Nil

6

Any Chapter

Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17^th March 2012

7

Any Chapter

Goods specified against S. No. 439 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. No. 12/2012-Customs, dated the 17^th March, 2012

Nil

8

Any Chapter

Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any specified against S. No. 440 of the table annexed to the said notification No. 12/2012-Customs, the dated 17^th March.2012

Nil

9

Any Chapter

Goods specified against S. No 496 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Nil

10

Any Chapter

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17^th March, 2012 All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated the 1^st October, 2010 [G.S.R.805(E) dated the 1^st October,2010]:

Nil

11

Any Chapter

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated the 1^st October, 2010 Aid and implements used by handicapped persons

Nil

12

Any Chapter

All goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)

Nil

13

Any Chapter

Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives

Nil

14

Any Chapter

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a ²[solar power] old[solar thermal power] generation ⁵[or solar energy production] project or facility

Nil

(i). All goods specified against S.Nos.1 to 68 of the TABLE to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/1998-Customs, dated the 2 nd June, 1998 vide number G.S.R.290(E), dated the 2nd June, 1998; 

(ii). All goods specified against S.Nos. 1 to 38 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 24/2005-Customs dated the 1 st March, 2005 vide number G.S.R.122(E), dated the 1st March, 2005; 

⁹[(iii) except populated Printed Circuit Boards (PCBs], the words, letters and brackets, "except ^omitted[charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and ] populated Printed Circuit Boards[PCBs]]

^Old[(iii). All goods specified against S.Nos. 1 to 32 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2005-Customs dated the 1 st March, 2005 vide number G.S.R.123(E) dated 1st March, 2005:]

Provided that the exemptions under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012

Provided that the exemption under this S.No. shall be subject to the conditions, if any, specified in respect of such goods under S. No. 488A of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012

Provided that the exemption under this S.No. shall be subject to Condition No. 5 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 17th March, 2012 vide number G.S.R.185(E) dated the 17th March, 2012.

Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016

Provided that the exemption under this notification shall be subject to condition No. 46 annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 vide G.S.R. 185(E), dated the 17th March, 2012.

Provided   that   the    exemption   under   this notification shall be subject to condition No. 46 annexed to the notification of the Government of    India     in     the     Ministry     of    Finance (Department    of    Revenue),    No.     12/2012-Customs,   dated  the   17^th  March,  2012  vide G.S.R. 185(E), dated the 17^th March, 2012.

15

2, 3, 0407, 5

Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair

Nil

16

0401

Fresh milk and pasteurized milk

Nil

17

0403, 0406 10 00

Curd, Lassi, butter milk and separated milk

Nil

18

0511

Semen including frozen semen

Nil

19

0602, 0603

Fresh plants, saplings and fresh flowers

Nil

20

7, 8

Fresh vegetables and fruits

Nil

21

0703 20 00, 0910 10

Garlic and ginger

Nil

22

0713, 1001, 1006

Paddy, rice, wheat and pulses

Nil

23

0801

Coconut in shell and separated kernel of coconut

Nil

24

080119 10

Tender green coconut

Nil

25

10

Coarse grains other than paddy, rice and wheat

Nil

26

1101 00 00, 1102 00 00

Flour Atta, Maida, Besan and Suj i

Nil

27

1209

All seeds other than oil seeds

Nil

28

1301 90 99

Lac

Nil

29

1404 90 40

Betel leaves

Nil

30

1507 to 1515

Edible grade vegetable oils and their edible grade fractions

Nil

31

1701 13 10, 1701 14 10

Gur and Jaggeri

Nil

32

1905

Bread (branded and unbranded)

Nil

33

2106 90 99

Papad and Vadi

Nil

34

2201 90 90, 2202 90 90

Water other than-(i) aerated, mineral, distilled, medicina l, ionic, battery, demineralised water, and (ii) water sold in sealed container

Nil

35

23

Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake

Nil

36

25 01 0010

Common salt (Processed or un-processed)

Nil

37

26

Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash

Nil

38

2613 10 00

All goods

Nil.

39

2616

Gold concentrate

Nil

40

26

Gold ores and concentrates for use in the manufacture of gold:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under S.No. 116 of the notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

41

27

Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels

Nil

42

27

Compressed natural gas for use in the transport sector.

Nil

43

27

Items covered under Public distribution system, (except kerosene)

Nil

44

2707

Carbon black feed stock

Nil

45

27 or 4402

Charcoal

Nil

 Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

o-xylene for use in manufacture of phthalic anhydride:

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

 Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 1996.

 Provided that the importer shall follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

46

30

Patent and proprietary medicines

Nil

47

3002 90 10, 3002 10

Human blood and blood plasma

Nil

48

31 or any other Chapter

Fertilizers and all inputs and raw materials for ma nufacture of fertilizers

Nil

49

3101

Organic manure

Nil

50

33

Kumkum, bindi alta and sindur

Nil

51

3906 90 90

Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

52

3915

Plastic waste

Nil

53

3926 40 11, 3926 40 19, 7018 10 00

All bangles except those made of precious metals

Nil

54

4014 10, 3006 60

Condoms and contraceptives

Nil

55

4401 10

Firewood except casurina and eucalyptus timber

Nil

56

4403

All goods

Nil

57

4701 to 4706

All goods for manufacture of newsprint

Nil

58

4707

Paper waste

Nil

59

4707 90 00

Wastepaper and paper scrap

Nil

60

4801

All goods

Nil

61

4810

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

Nil

62

4901, 4902, 4903 or 4905

Books, periodicals and journals including maps, charts and globes

Nil

63

4911

Religious pictures not for use as calendars

Nil

64

5001 00 00, 5002

Silk worm laying; cocoon and raw silk

Nil

65

5004, 5005, 5006

Cotton and silk yarn in hank and cone

Nil

66

5101

Raw wool

Nil

67

55020010

Acetate rayon tow required for the manufacture of cigarette filter rod

Nil

68

5603 11 00

Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

69

54, 55, 5608 11

Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds

Nil

70

61 (excluding 6117 90 00),

62 (excluding 6217 90)

All goods

Nil

71

63

National flag

Nil

72

68

Earthen pot

Nil

73

6815

Slate and slate pencils.

Nil

74

6913 90 00

Idols made of clay

Nil

75

6914 90 00

Clay lamps

Nil

76

7001 00 10

Scrap glass or scrap glass bottles

Nil

77

71 (except 7113)

All goods other than Articles of jewellery

Nil

78

7113

Articles of jewellery

1% ad valore m

(a) Melting scrap of iron or steel; 

(b) Stainless steel scrap, for the purpose of melting

79

72251100, 72261100

Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives

Nil

(a) Copper scrap;

(b) Brass scrap

^Omitted[80

7404 00

Brass scrap

Nil]

81

29 8201

Manually operated or anima l driven agricultural implements, their spare parts, components and accessories

Nil

82

84

Geothermal ground source heat pumps

Nil

Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD)

Provided that the importer shall follow the procedure set out in the Customs(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Machinery, electrical equipments, other instruments and their parts [except populated Printed Circuit Boards] for use in assembly, testing, marking and packaging of semiconductor chips

Provided that the importer shall follow the procedure set out in the Customs(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

^Deleted[83

84

Goods specified against S. No. 394 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil]

84

8443 99

Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

85

8471 70 or 8473 30 or 8523

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 or DVD Writer;

(f)  Flash memory;

(g) Combo drive:

Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

Populated Printed Circuit Boards (PCBs) for use in manufacture of tablet computers and ^omitted[mobile handsets including cellular phones,]

Provided that the importer shall follow the procedure set out in the Customs(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Provided that the importer shall follow the procedure set out in the Customs (Import of Goods   at   Concessional   Rate   of Duty   for Manufacture of Excisable Goods) Rules, 2016

86

85 or any other Chapter

Goods specified against S. No. 429 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

87

8517 12

All goods

Nil

88

8523

Information technology software, other than that on floppy disc or cartridge tape

Nil

89

8542

Electronic integrated circuits

Nil

90

8541 40 20

Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps:

Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17^th March, 2012

Nil

91

8802 (except 8802 60 00)

Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17^th March, 2012.

92

8908 00 00

All goods

Nil

93

90 or any other Chapter

Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17^th March, 2012.

Nil

94

90 or any other Chapter

Goods specified at S. Nos. 475, 476 and 477 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. Nos. 475, 476 and 477 respectively of the Table annexed to the said notification No. 12/2012-Customs, dated the 17^th March, 2012.

Nil

95

⁷[ 9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or 9022 90 30 ]

^OLD[9018, 9019, 9020, 9021 or 9022]

Goods required for medical, surgical dental or veterinary use

Nil

96

8901

All goods

97

8905 10 00

All goods

Nil

98

9101, 9102

All goods

Nil

99

9801

Goods specified against S. No. 508 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012:

Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 508 of the Table annexed to the notification No. 12/2012-Customs, dated the 17^th March, 2012.

Nil

100

9801

Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23^rd July, 1996 [G .S.R. 294(E), dated the 23^rd July, 1996]

Nil

101

9801

Goods specified against S. No. 515 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17^th March, 2012.

Nil

102

9803 00 00

All goods

Nil