Notification No. 68/2006-Cus-Exemption to specified goods.

Exemption to specified goods. -[G.S.R� (E)]. - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the Heading, Sub-heading, or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said Table, from so much of the duty of customs leviable thereon, as is in excess of the amount calculated at the rate specified in

(a) column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX I; or

(b) column (5) of the said Table, when imported into the Republic of India from a country listed in APPENDIX II .

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the country listed in the said APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated the 30^thJune,2006.

2. For the purposes of this notification the rate specified in column (4) or column (5) shall be the ad valorem rate unless otherwise specified.

3. This notification shall come into force with effect from the 1^st day of July 2006.

S. No	Country
(1)	(2)
1.	Islamic Republic of Pakistan
2.	Democratic Socialist Republic of Sri Lanka

APPENDIX II

S. No.	Country
(1)	(2)
1.	People�s Republic of Bangladesh
2.	Kingdom of Bhutan
3.	Republic of Maldives
4.	Nepal
⁹[5.]	Islamic Republic of Afghanistan

as amended by [Notification Nos. 141/2006-Cus dated 30/12/2006, 80/2007-Cus dt. 29/6/2007 ,126/2007-Cus dt. 31/12/2007, 108/2009-Cus dt. 23/9/2009, 149/2009-Cus dt. 31/12/2009, 134/2010-Cus Dt. 31/12/2010, 96/2011-Cus dt. 12/10/2011 and 125/2011-Cus Dt. 30/12/2011.]

S. No.	Chapter, Heading, Sub�heading or Tariff item	Description of Goods	Rate
(1)	(2)	(3)	(4)
1	1 to 3	All goods	8.00%
2	4	All goods	8.00%
3	5	All goods	8.00%
4	0603	All goods	8.00%
5	0604	All goods	8.00%
6	7	All goods	8.00%
7	8 (except 0802 11 00, 0802 12 00 )	All goods	8.00%
8	0802 11 00	All goods	` 28 per kg
9	0802 12 00	All goods	` 52 per kg
10	0810 60 00 to 0810 90	All goods	6.40%
11	0813 20 00	All goods	8.00%
12	9	All goods	8.00%
13	12	All goods	8.00%
14	1209, 1211 30 00, 1211 40 00, 1211 90	All goods other than liquorice roots	6.40%
15	13	All goods	8.00%
16	1302 19 and 1302 20 00	All goods other than vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone	6.40%
17	14	All goods	8.00%
18	1501	All goods	8.00%
19	1502	All goods	6.40%
20	1503 00 00 to 1506	All goods	8.00%
21	1505	All goods	6.40%
22	1507 90 90	All goods	8.00%
23	1508 90 10 or 1508 90 99	All goods	8.00%
24	1509 10 00	All goods	8.00%
25	1509 90	All goods	8.00%
26	1510	All goods	8.00%
27	1511 90	All goods	8.00%
28	1512 29 90	All goods	8.00%
29	1516 10 00, 1518, 1520 00 00, 1521 and 1522	All goods	8.00%
30	1507, 1508, 1509, 1510, 1511, 1512 29 90	All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more	8.00%
31	1508, 1509 or 1510	Refined vegetable oils of edible grade, in loose or bulk form	8.00%
32	1511	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	8.00%
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 oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil by pressure.
33	16	All goods	8.00%
34	1702	All goods	8.00%
35	1703	All goods	5.60%
36	1704	All goods	8.00%
37	18 to 20	All goods	8.00%
38	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	6.40%
39	21	All goods (except compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade falling under 2106 90)	8.00%
40	2106 90	Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade	8.00%
41	2201 and 2202	All goods	8.00%
42	2207 20 00	All goods	5.60%
43	2209	All goods	8.00%
44	23	All goods	8.00%
45	25	All goods	6.00%
46	2620 11 00, 2620 19 00 and 2620 30	All goods	5.60%
47	2701 20	All goods	6.00%
48	2702 to 2708	All goods	6.00%
49	2710 to 2715	All goods	5.60%
50	28 (except 2801, 2802, 2803, 2804, 2805, 2814 and 2823 00 10)	All goods	5.50%
51	2823 00 10	All goods	6.00%
52	2801, 2802, 2803, 2804, 2805 and 2814	All goods	5.00%
53	2901 to 2904	All goods	5.60%
54	2905 to 2942 (except 2905 43 00 and 2905 44 00)	All goods	6.00%
55	2905 43 00 and 2905 44 00	All goods	7.20%
56	29	2,3,5,6-Tetrachloropyridine	5.50%
57	30 to 32	All goods	6.00%
58	3207 40 00	Glass frit	5.00%
59	33 (except 3301 and 3302 10)	All goods	6.00%
60	3301	All goods	7.20%
61	3302 10	All goods(Excluding compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade falling under 3302 10)	6.00%
62	3302 10	Compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade	8.00%
63	34	All goods	6.00%
64	3501 to 3505	All goods	7.20%
65	3506 and 3507	All goods	6.00%
66	35	Isolated Soya protein	6.40%
67	36 and 37	All goods	6.00%
68	38 (except 3809 10 00, 3823 11 11, 3823 11 12, 3823 11 19 and 3824 60)	All goods	6.00%
69	3809 10 00	All goods	7.20%
70	3815	All goods	5.60%
71	3823 11 11, 3823 11 12, 3823 11 19 and 3824 60	All goods	7.20%
72	38	Dipping oil, Paclobutrazol (Cultar)	6.00%
73	39	All goods	6.00%
74	3901	Low density polyethelene, Linear Low density polyethelene, High density polyethelene, Linear medium density polyethelene and Linear High density polyethelene	5.00%
75	3902 (except 3902 20 00), 3903	All goods	5.00%
76	3904	Polymers of vinyl chloride	5.00%
77	39	Ethylene vinyl acetate (EVA)	5.00%
78	40 to 45	All goods	6.00%
79	4707	All goods	6.00%
80	48,49,51	All goods	6.00%
81	52 (except 5201 and 5203)	All goods	6.00%
82	5201	All goods	5.60%
83	5203	All goods	8.00%
84	53 (except 5302)	All goods	6.00%
85	5302	All goods	8.00%
86	54 to 71 (except 6902 or 6903)	All goods	6.00%
87	6902 or 6903	All goods	5.60%
88	72	All goods other than seconds and defectives	5.60%
89	72	Seconds and defectives	6.00%
90	73	All goods	6.00%
91	7401 to 7410	All goods	5.00%
92	7411 to 7419	All goods	6.00%
93	7601 to 7607	All goods	5.00%
94	7608 to 7616	All goods	6.00%
95	7806	All goods other than lead bars, rods, profiles and wire	5.60%
96	7901 to 7905	All goods	5.60%
97	7907	All goods	6.00%
98	8001 to 8003	All goods	5.60%
99	8007 00 90	Tin plates, sheets and strip, of a thickness exceeding 0.2mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes	5.60%
100	8007	All goods	6.00%
101	8101, 8104, 8105,8107,8108 (except 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90)	All goods	5.60%
102	8101 99	Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	5.60%
103	8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90	All goods	6.00%
104	8102, 8103, 8106, 8109, 8110, 8111, 8112	(1) All goods (other than articles thereof)	5.60%
104	8102, 8103, 8106, 8109, 8110, 8111, 8112	(2) Articles	6.00%
105	82, 83, 84	All goods	6.00%
106	8443 91 00 or 8443 99	Parts of printing presses	5.60%
107	8472 90	Cash dispensers	5.60%
108	8473 40	Cash dispensing mechanism and deposit modules for Automatic Teller Machines	5.60%
109	85	All goods	6.00%
110	86	All goods	5.60%
111	87 (Except 8703 , 8711)	All goods	6.00%
112	8703, 8711	All goods	8.00%
113	8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation	0.00%
		(1) If imported as completely knocked down (CKD) unit;	6.00%
		(2) If imported in any other form	8.00%
114	8703	Golf Cars	6.00%
115	8704	Refrigerated motor vehicles for transport of goods	5.60%
116	8711	Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation	0.00%
		(1) If imported as completely knocked down (CKD) unit;	6.00%
		(2) If imported in any other form	8.00%
117	88 to 90	All goods	6.00%
118	9001 10 00	All goods	5.60%
119	91 to 97 (except 9508)	All goods	6.00%
120	9508	Roundabouts, swings, shooting galleries and other fairground amusements	5.60%

S. No	Country
(1)	(2)
1.	Islamic Republic of Pakistan
2.	Democratic Socialist Republic of Sri Lanka

Sl.No.	Heading, Sub-Heading or Tariff item to the First Schedule	DESCRIPTION
(1)	(2)	(3)
1	0204 10	All Goods
2	0204 30	All Goods
3	0204 50	All Goods
4	0207 11	All Goods
5	0207 12	All Goods
6	0207 13	All Goods
7	0207 14	All Goods
8	0207 43	All Goods
9	0207 53	All Goods
10	0302 89 10	A l l G o o d s
11	0303 89 10	All Goods
12	0303 89 30	All Goods
13	0303 89 60	All Goods
14	0303 89 80	Croacker
15	0304 89 10	All Goods
16	0306 16	Prawns
17	0306 17	Prawns
18	0306 14	All Goods
19	0401 30	All Goods
20	0402 10 10	All Goods
21	0402 21	All Goods
22	0402 29 10	All Goods
23	0404 10	Whey powder
24	0405 10	All Goods
25	0405 90 10	All Goods
26	0405 90 20	All Goods
27	0409 00	All Goods
28	0506 10 19	Crushed bone
29	0701 10	All Goods
30	0701 90	All Goods
31	0702 00	All Goods
32	0703 10 10	Fresh onions
33	0703 20	All Goods
34	0704 10	All Goods
35	0704 20	All Goods
36	0704 90	All Goods
37	0705 11	All Goods
38	0705 19	All Goods
39	0706 10	All Goods
40	0706 90	All Goods
41	0707 00	All Goods
42	0708 10	All Goods
43	0708 20	All Goods
44	0708 90	All Goods
45	0709 30	All Goods
46	0709 60	All Goods
47	0709 70	All Goods
48	0709 99	Other spinach
49	0710 10	All Goods
50	0710 21	All Goods
51	0710 22	All Goods
52	0710 29	All Goods
53	0710 30	All Goods
54	0710 40	All Goods
55	0710 80	All Goods
56	0710 90	All Goods
57	0711 40	All Goods
58	0711 51	All Goods
59	0711 90	All goods other than capers
60	0712 20	All Goods
61	0712 31	All Goods
62	0712 90	All Goods
63	0713 10	All Goods
64	0713 20	All Goods
65	0713 31	All Goods
66	0713 32	All Goods
67	0713 33	All Goods
68	0713 39 10	All Goods
69	0713 40	All Goods
70	0713 50	All Goods
71	0713 90 90	Tur
72	0714 10	All Goods
73	0801 11	All Goods
74	0801 12	All Goods
75	0801 19	All Goods
76	0801 32	All Goods
77	0802 31 00	All Goods
78	0802 32	All Goods
79	0802 80	All Goods
80	0803	All Goods
81	0804 30	All Goods
82	0804 40	All Goods
83	0804 50 20	All Goods
84	0805 10	All Goods
85	0805 20	All Goods
86	0805 40	All Goods
87	0805 50	Lemons
88	0805 90	All Goods
89	0806 10	All Goods
90	0806 20	All Goods
91	0807 11	All Goods
92	0807 19	All Goods
93	0807 20	All Goods
94	0808 10	All Goods
95	0808 30	All Goods
96	0808 40	All Goods
97	0809 21	All Goods
98	0809 29	All Goods
99	0809 30	All Goods
100	0809 40	All Goods
101	0812 10	All Goods
102	0812 90	All Goods
103	0813 10	All Goods
104	0813 30	All Goods
105	0813 40	All Goods
106	0813 50	All Goods
107	0902 10	All Goods
108	0902 20	All Goods
109	0902 30	All Goods
110	0902 40	All Goods
111	0904 11	All Goods
112	0904 12	All Goods
113	0904 21	Chilly
114	0904 22	Chilly
115	0905.10	All Goods
116	0905.20	All Goods
117	0906 11 10	All Goods
118	0906 20	All Goods
119	0907	All Goods
120	090811	All Goods
121	090812	All Goods
122	090821	All Goods
123	090822	All Goods
124	090831	All Goods
125	090832	All Goods
126	090921	All Goods
127	090922	All Goods
128	090931	All Goods
129	090932	All Goods
130	09096131	All Goods
131	09096139	All Goods
132	09096230	Caraway seeds
133	0910 11	All Goods
134	0910 12	All Goods
135	0910 20	All Goods
136	0910 30	Turmeric, fresh or powder
137	0910 91	All Goods
138	0910 99	Poppy, thyme, tejpat (leaves of cassia lignea), bay leaves and curry
139	1001 11	All Goods
140	1001 19	All Goods
141	1001 91	Wheat
142	1001 99	Wheat
143	1005 10	All Goods
144	1005 90	All Goods
145	1006 10	All Goods
146	1006 20	All Goods
147	1006 30	All Goods
148	1006 40	All Goods
149	1007	All Goods
150	1008 21	All Goods
151	1008 29	All Goods
152	1008 40	All Goods
153	1008 50	All Goods
154	1008 60	All Goods
155	1008 90	All Goods
156	1101 00	All Goods
157	1102 90 10	All Goods
158	1102 20	All Goods
159	1102 90 90	All Goods
160	1103 11	All Goods
161	1103 13	All Goods
162	1103 19	All Goods
163	1103 20	All Goods
164	1104 12	All Goods
165	1104 19	All Goods
166	1104 22	All Goods
167	1104 23	All Goods
168	1104 29	All Goods
169	1104 30	All Goods
170	1105 10	All Goods
171	1105 20	Flakes
172	1106 10	All Goods
173	1106 20	All Goods
174	1106 30	All Goods
175	1107 10	All Goods
176	1107 20	All Goods
177	1108 11	All Goods
178	1108 12	All Goods
179	1108 13	All Goods
180	1108 14	All Goods
181	1108 19	All Goods
182	1108 20	All Goods
183	1109 00	All Goods
184	1201 10	All Goods
185	1202 30	Groundnut seeds
186	1202 42	All Goods
187	1203 00	All Goods
188	1204	All Goods
189	1205 10	Rape Seeds
190	1205 90	All Goods
191	1206	All Goods
192	120721	All Goods
193	120729	All Goods
194	1207 40	All Goods
195	1207 50	All Goods
196	1207 91	All Goods
197	1207 99	All goods excluding palm nuts and kernels other than of seed quality
198	1208 10	All Goods
199	1208 90	All Goods
200	1210 10	All Goods
201	1210 20	All Goods
202	1301 90	Lac
203	1302 11	All Goods
204	1507 10	All Goods
205	1507 90 10	All Goods
206	1508 10	All Goods
207	1508 90	Edible grade groundnut oil
208	1510 00 10	All Goods
209	1511 10	All Goods
210	1511 90	Refined Palm Oil/Palmolein
211	1512 11	All Goods
212	1512 19	All Goods
213	1512 21	All Goods
214	1512 29 10	All Goods
215	1513 11	All Goods
216	1513 19	All Goods
217	1513 21	All Goods
218	1513 29	All Goods
219	1514 11	All Goods
220	1514 19	All Goods
221	1514 91	All Goods
222	1514 99	All Goods
223	1515 11	All Goods
224	1515 19	All Goods
225	1515 21	All Goods
226	1515 29	All Goods
227	1515 30	All Goods
228	1515 50	All Goods
229	1515 90	All Goods
230	1516 20	All Goods
231	1517 10	All Goods
232	1517 90	All Goods
233	1601 00	All Goods
234	1602 32	All Goods
235	1701 11	All Goods
236	1701 12	All Goods
237	1701 91	All Goods
238	1701 99	All Goods
239	1801 00	All Goods
240	1802 00	All Goods
241	1803 10	All Goods
242	1803 20	All Goods
243	1804 00	All Goods
244	1805 00	All Goods
245	1806 10	All Goods
246	1905 90 10	All Goods
247	2002 90	Tomato concentrate
248	2008 30	All Goods
249	2008 40	All Goods
250	2008 50	All Goods
251	2008 60	All Goods
252	2008 91	All Goods
253	2008 93	All Goods
254	2008 99	All Goods
255	2009 50	All Goods
256	2203 00	All Goods
257	2204 10	All Goods
258	2204 21	All Goods
259	2204 29	All Goods
260	2204 30	All Goods
261	2205 10	All Goods
262	2205 90	All Goods
263	2206 00	All Goods
264	2207 10	All Goods
265	2208 20	All Goods
266	2208 30	All Goods
267	2208 40	All Goods
268	2208 50	All Goods
269	2208 60 93	All Goods
270	2208 70	All Goods
271	2208 90	All Goods
272	2302 10	All Goods
273	2302 30	All Goods
274	2302 40	All Goods
275	2302 50	All Goods
276	2303 10	All Goods
277	2303 20	All Goods
278	2303 30	All Goods
279	2304	All Goods
280	2305 00 10	All Goods
281	2306 10	All Goods
282	2306 20	All Goods
283	2306 30	All Goods
284	2306 41	All Goods
285	2306 49	All Goods
286	2306 50	All Goods
287	2306 60	All Goods
288	2306 90	All Goods
289	2309 90	All Goods
290	2401 10	All Goods
291	2401 20	All Goods
292	2401 30	All Goods
293	2402 10	All Goods
294	2402 20	All Goods
295	2402 90	All Goods
296	2403 11	All Goods
297	2403 19	All Goods
298	2403 91	All Goods
299	2403 99	All Goods
300	2515 11	Crude or roughly trimmed Marble
301	2515 12	All Goods
302	2515 20	All Goods
303	2522 10	All Goods
304	2530 90	All Goods
305	2710	Naptha
306	2710 19	Aviation Turbine Fuel and Fuel Oil
307	2711	Liquefied Petroleum Gases (LPG)
308	2817 00 10	All Goods
309	3003 90 11	All Goods
310	3004 10	All Goods
311	3004 20	All Goods
312	3006 10	Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable.
313	3006 91	All goods
314	3204 11	All Goods
315	3204 12	Acid dyes and preparation based thereon
316	3204 13	All Goods
317	3204 14	All Goods
318	3204 16	All Goods
319	3204 17	Pigments
320	3204 19	All Goods
321	3206 49	Other-Red Oxide
322	3301 19 10	Citronella Oil (java type)
323	3301	Other Essential oils
324	3303 00	All Goods
325	3304 10	All Goods
326	3304 20	All Goods
327	3304 30	All Goods
328	3304 91	All Goods
329	3304 99	All Goods
330	3305 10	All Goods
331	3305 90	Hair oils
332	3306 10	Toothpowder, toothpaste
333	3307 10	All Goods
334	3307 30	All Goods
335	3307 41	All Goods
336	3307 90	All Goods
337	3401 11	All Goods
338	3401 19	House hold and laundry soap
339	3505 10	All Goods
340	3506 91	All Goods
341	3605	All Goods
342	3806 10	Gum
343	3812 20	All Goods
344	3915 10	All Goods
345	3915 20	All Goods
346	3915 30	All Goods
347	3915 90	All Goods
348	3916 10	All Goods
349	3916 20	All Goods
350	3916 90	All Goods
351	3917	Artificial guts (sausage castings) of hardened protein or of cellulosic materials.
352	3917 21	All Goods
353	3917 22	All Goods
354	3917 23	All Goods
355	3917 29	All Goods
356	3917 31	All Goods
357	3917 32 10	All Goods
358	3917 32 20	All Goods
359	3917 32 90	All Goods
360	3917 33	All Goods
361	3917 39	All Goods
362	3917 40	All Goods
363	3918 10	All Goods
364	3918 90	All Goods
365	3919 10	All Goods
366	3919 90	All Goods
367	3920 10	All Goods
368	3920 20	All Goods
369	3920 30	All Goods
370	3920 43	All Goods
371	3920 49	All Goods
372	3920 51	All Goods
373	3920 59	All Goods
374	3920 61	All Goods
375	3920 62	All Goods
376	3920 63	All Goods
377	3920 69	All Goods
378	3920 71	All Goods
379	3920 72	All Goods
380	3920 73	All Goods
381	3920 79	All Goods
382	3920 91	All Goods
383	3920 92	All Goods
384	3920 93	All Goods
385	3920 94	All Goods
386	3920 99	All Goods
387	3921 11	All Goods
388	3921 12	All Goods
389	3921 13	All Goods
390	3921 14	All Goods
391	3921 19	All Goods
392	3921 90	All Goods
393	3922 10	Baths, shower-baths and wash-basins
394	3922 20	All Goods
395	3922 90	All Goods
396	3923 10	All Goods
397	3923 21	All Goods
398	3923 29	All Goods
399	3923 30	All Goods
400	3923 40	All Goods
401	3923 50	All Goods
402	3923 90	All Goods
403	3924 10	All Goods
404	3924 90	All Goods
405	3925 10	All Goods
406	3925 20	All Goods
407	3925 30	All Goods
408	3925 90	All Goods
409	3926 10	All Goods
410	3926 20	All Goods
411	3926 30	All Goods
412	3926 40	Bangles,beads and imitation jewellery
413	3926 90	All Goods
414	4001 10	All Goods
415	4001 21	All Goods
416	4001 22	All Goods
417	4001 29	All Goods
418	4001 30	All Goods
419	4003 00	All Goods
420	4004 00	All Goods
421	4005 10	All Goods
422	4005 20	All Goods
423	4005 91	All Goods
424	4005 99	All Goods
425	4006 10	All Goods
426	4006 90	All Goods
427	4007 00	All Goods
428	4008 11	All Goods
429	4008 19	All Goods
430	4008 21	All Goods
431	4008 29	All Goods
432	4012	Retreaded tyres
433	4012 20	All Goods
434	4012 90	All Goods
435	4016 10	All Goods
436	4016 92	All Goods
437	4016 93	All Goods
438	4016 95	All Goods
439	4016 99	All Goods
440	4017 00	All Goods
441	4601 21	All Goods
442	4601 22	All Goods
443	4601 29	All Goods
444	4601 92	All Goods
445	4601 93	All Goods
446	4601 94	All Goods
447	4601 99	All Goods
448	4602 11	All Goods
449	4602 12	All Goods
450	4602 19	All Goods
451	4602 90	All Goods
452	4803 00	All Goods
453	4808 10	All Goods
454	4809 90	Carbon or similar copying paper
455	4811 10	All goods other than floor coverings on a base of paper or paperboard, whether or not cut to size
456	4811 41	All goods other than gummed or adhesive paper in strips or rolls
457	4811 49	All goods other than gummed or adhesive paper in strips or rolls
458	4817 10	All Goods
459	4817 20	All Goods
460	4817 30	All Goods
461	4821 10	All Goods
462	4821 90	All Goods
463	4823 61	All Goods
464	4823 69	All Goods
465	4901	All Goods
466	5001 00	All Goods
467	5002 00	All Goods
468	5003 00	All Goods
469	5004 00	All Goods
470	5005 00	All Goods
471	5006 00	All Goods
472	5007 10	All Goods
473	5007 20	All Goods
474	5007 90	All Goods
475	5201 00	All Goods
476	5202 10	All Goods
477	5202 91	All Goods
478	5202 99 00	All Goods
479	5203 00	All Goods
480	5205 11	All Goods
481	5205	All Goods
482	5205 28	All Goods
483	5205 47	All Goods
484	5206 11	All Goods
485	5206 24	All Goods
486	5206 45	All Goods
487	5407 71	All Goods
488	5407 72	All Goods
489	5407 73	All Goods
490	5407 74	All Goods
491	5408 21	All Goods
492	5512 11	All Goods
493	5512 21	All Goods
494	5512 91	All Goods
495	5513 11	All Goods
496	5513 12	All Goods
497	5513 13	All Goods
498	5513 19	All Goods
499	5513 41	All Goods
500	5514 11	All Goods
501	5514 12	All Goods
502	5514 19	All Goods
503	5516 11	All Goods
504	5516 21	All Goods
505	5516 31	All Goods
506	5516 32	All Goods
507	5516 33	All Goods
508	5516 34	All Goods
509	5516 41	All Goods
510	5516 42	All Goods
511	5516 91	All Goods
512	5516 92	All Goods
513	5701 10	All Goods
514	5701 90	Carpets and other floor coverings of jute and coir, knotted, whether or not made up
515	5702 10	All Goods
516	5702 20	All Goods
517	5702 31	All Goods
518	5702 41	All Goods
519	5702 49	All Goods
520	5702 50	All goods other than of man-made textile material
521	5702 91	All Goods
522	5702 99	All Goods
523	5703 10	All Goods
524	5703 90	All Goods
525	5704 10	All Goods
526	5705 00	All Goods
527	5806 31	All Goods
528	5807 90	All Goods
529	5903 10	All Goods
530	5903 20	All Goods
531	5903 90	All Goods
532	6001 10	All Goods
533	6001 21	All Goods
534	6001 22	All Goods
535	6001 29	All Goods
536	6001 91	All Goods
537	6001 99	All Goods
538	6002 40	All Goods
539	6002 90	All Goods
540	6003 10	All Goods
541	6003 20	All Goods
542	6003 30	All Goods
543	6003 40	All Goods
544	6003 90	All Goods
545	6004 10	All Goods
546	6004 90	All Goods
547	6005 21	All Goods
548	6005 22	All Goods
549	6005 23	All Goods
550	6005 24	All Goods
551	6005 31	All Goods
552	6005 32	All Goods
553	6005 33	All Goods
554	6005 34	All Goods
555	6005 41	All Goods
556	6005 42	All Goods
557	6005 43	All Goods
558	6005 44	All Goods
559	6005 90	All Goods
560	6006 10	All Goods
561	6006 21	All Goods
562	6006 22	All Goods
563	6006 23	All Goods
564	6006 24	All Goods
565	6006 31	All Goods
566	6006 32	All Goods
567	6006 33	All Goods
568	6006 34	All Goods
569	6006 41	All Goods
570	6006 42	All Goods
571	6006 43	All Goods
572	6006 44	All Goods
573	6006 90	All Goods
574	6101 90	All goods other than of wool or fine animal hair
575	6102 10	All Goods
576	6102 90	All Goods
577	6103 10	All Goods
578	6103 22	All Goods
579	6103 23	All Goods
580	6103 29	All Goods
581	6103 31	All Goods
582	6103 32	All Goods
583	6103 33	All Goods
584	6103 39	All Goods
585	6103 41	All Goods
586	6103 42	All Goods
587	6103 43	All Goods
588	6103 49	All Goods
589	6104 13	All Goods
590	6104 19	Of wool or fine animal hair or of cotton
591	6104 22	All Goods
592	6104 23	All Goods
593	6104 29	All Goods
594	6104 31	All Goods
595	6104 32	All Goods
596	6104 33	All Goods
597	6104 39	All Goods
598	6104 42	All Goods
599	6104 43	All Goods
600	6104 52	All Goods
601	6104 53	All Goods
602	6104 61	All Goods
603	6104 62	All Goods
604	6104 63	All Goods
605	6104 69	All Goods
606	6105 10	All Goods
607	6105 20	All Goods
608	6105 90	All Goods
609	6106 10	All Goods
610	6106 20	All Goods
611	6106 90	All Goods
612	6107 11	All Goods
613	6107 12	All Goods
614	6107 19	All Goods
615	6107 21	All Goods
616	6107 22	All Goods
617	6107 29	All Goods
618	6107 91	All Goods
619	6107 99	All Goods
620	6108 11	All Goods
621	6108 19	All Goods
622	6108 21	All Goods
623	6108 22	All Goods
624	6108 29	All Goods
625	6108 31	All Goods
626	6108 32	All Goods
627	6108 39	All Goods
628	6108 91	All Goods
629	6108 92	All Goods
630	6108 99	All Goods
631	6109 10	All Goods
632	6109 90	All Goods
633	6110 11	All Goods
634	6110 12	All Goods
635	6110 19	All Goods
636	6110 20	All Goods
637	6110 30	All Goods
638	6110 90	All Goods
639	6111 20	All Goods
640	6111 30	All Goods
641	6111 90	All Goods
642	6112 11	All Goods
643	6112 12	All Goods
644	6112 19	All Goods
645	6112 20	All Goods
646	6112 31	All Goods
647	6112 39	All Goods
648	6112 41	All Goods
649	6112 49	All Goods
650	6113 00	All Goods
651	6114 20	All Goods
652	6114 30	All Goods
653	6114 90	All Goods
654	6115 10	All Goods
655	6115 21	All Goods
656	6115 22	All Goods
657	6115 29	All Goods
658	6115 30	All Goods
659	6115 94	All Goods
660	6115 95	All Goods
661	6115 96	All Goods
662	6115 99	All Goods
663	6116 10	All Goods
664	6116 91	All Goods
665	6116 92	All Goods
666	6116 93	All Goods
667	6116 99	All Goods
668	6117 10	All Goods
669	6117 80	All Goods
670	6117 90	All Goods
671	6201 19	All Goods
672	6201 99	All Goods
673	6202 13	All Goods
674	6202 19	All Goods
675	6202 93	All Goods
676	6202 99	All Goods
677	6203 19	All Goods
678	6203 29	All Goods
679	6203 32	All Goods
680	6203 33	All Goods
681	6203 39	All Goods
682	6203 41	All Goods
683	6203 42	All Goods
684	6203 49	All Goods
685	6204 12	All Goods
686	6204 13	All Goods
687	6204 19	All Goods
688	6204 21	All Goods
689	6204 22	All Goods
690	6204 23	All Goods
691	6204 29	All Goods
692	6204 33	All Goods
693	6204 39	All Goods
694	6204 42	All Goods
695	6204 43	All Goods
696	6204 44	All Goods
697	6204 52	All Goods
698	6204 53	All Goods
699	6204 59	All Goods
700	6204 62	All Goods
701	6204 63	All Goods
702	6204 69	All Goods
703	6205 20	All Goods
704	6205 30	All Goods
705	6205 90	All Goods
706	6206 10	All Goods
707	6206 30	All Goods
708	6206 40	All Goods
709	6206 90	All Goods
710	6207 11	All Goods
711	6207 21 10	All Goods
712	6207 22	All Goods
713	6207 29	All Goods
714	6207 91	All Goods
715	6207 99	Of man-made fibres
716	6208 11	All Goods
717	6208 21	All Goods
718	6208 22	All Goods
719	6208 29	All Goods
720	6208 92	All Goods
721	6208 99	All Goods
722	6209 20	All Goods
723	6209 30	All Goods
724	6209 90	All Goods
725	6210 10	All Goods
726	6210 20	All Goods
727	6210 40	All Goods
728	6210 50	All Goods
729	6211 11	All Goods
730	6211 12	All Goods
731	6211 20	All Goods
732	6211 32	All Goods
733	6211 33	All Goods
734	6211 39	All Goods
735	6211 49 10	All Goods
736	6211 49 90	All Goods
737	6212 10	All Goods
738	6212 20	All Goods
739	6212 30	All Goods
740	6212 90	All Goods
741	6213 20	All Goods
742	6213 90	All Goods
743	6214 30	All Goods
744	6214 40	All Goods
745	6216	All Goods
746	6217 10	All Goods
747	6217 90	All Goods
748	6302 10	All Goods
749	6304 19	All Goods
750	6304 92	All Goods
751	6304 93	All Goods
752	6310 10 20	All Goods
753	6310 90 20	All Goods
754	6401 10	All Goods
755	6401 92	All Goods
756	6401 99	All Goods
757	6402 12	All Goods
758	6402 19	All Goods
759	6402 20	All Goods
760	6402 91	All Goods
761	6402 99	Incorporating a protective metal toe-cap
762	6403 12	All Goods
763	6403 19	All Goods
764	6403 40	All Goods
765	6403 91	Footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap
766	6403 99	Footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap
767	6404 11	All Goods
768	6404 19	All Goods
769	6405 20	All Goods
770	6405 90	All Goods
771	6802 21	All Goods
772	6810 11 10	All Goods
773	6901 00	Bricks/blocks/tiles
774	6906 00	Ceramic pipes
775	6911 10	All Goods
776	6912 00 10	All Goods
777	6914	Other ceramic articles
778	7010 10	All Goods
779	7013 28	All Goods
780	7013 37	All Goods
781	7202 11	All Goods
782	7202 19	All Goods
783	7202 21	All Goods
784	7202 29	All Goods
785	7202 30	All Goods
786	7202 41	All Goods
787	7202 49	All Goods
788	7202 50	All Goods
789	7202 60	All Goods
790	7202 70	All Goods
791	7202 80	All Goods
792	7202 91	All Goods
793	7202 92	All Goods
794	7202 93	All Goods
795	7202 99	All Goods
796	7209 18	All Goods
797	7209 28	All Goods
798	7210 30	All Goods
799	7210 41	All Goods
800	7210 49	All Goods
801	7210 61	All Goods
802	7210 70	All Goods
803	7212 20	All Goods
804	7212 30	All Goods
805	7212 40	All Goods
806	7212 50	All Goods
807	7213 10	All Goods
808	7213 20	All Goods
809	7213 91	All Goods
810	7213 99	All Goods
811	7214 10	All Goods
812	7214 20	All Goods
813	7214 30	All Goods
814	7214 91	All Goods
815	7214 99	All Goods
816	7217 20	All Goods
817	7222 20	All Goods
818	7222 40	All Goods
819	7227 10	All Goods
820	7227 20	All Goods
821	7227 90	All Goods
822	7228 10	All Goods
823	7228 20	All Goods
824	7228 30	All Goods
825	7228 40	All Goods
826	7228 50	All Goods
827	7228 60	All Goods
828	7228 70	All Goods
829	7228 80	All Goods
830	7315 82	All Goods
831	7318 14	All Goods
832	7318 19	All Goods
833	7403 11	All Goods
834	7403 12	All Goods
835	7403 13	All Goods
836	7407 10	All Goods
837	7408 11	All Goods
838	7408 19	All Goods
839	7608 10	All Goods
840	7802 00	All Goods
841	8414 30	All Goods
842	8414 51	All Goods
843	8418 21	All Goods
844	8428 10	All Goods
845	8450 11	All Goods
846	8501 10	Micro and AC Motor
847	8501 20	All Goods
848	8501 40 10	All Goods
849	8501 52	Electric Motor 1 HP to 10 HP - AC - excluding special types
850	8504 40	All Goods
851	8504 90	All Goods
852	8509 40	All Goods
853	8516 10	Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW
854	8516 29	All Goods
855	8516 40	Electric Irons - other than steam irons
856	8516 60	All Goods
857	8528 71	Colour TVs - Set Top Box (Satellite Receivers)
858	8528 72	Colour TVs - Set Top Box (Satellite Receivers)
859	8536 20	All Goods
860	8536 30	Voltage stabilisers - domestic type
861	8537 10	All Goods
862	8537 20	All Goods
863	8539 29	All Goods
864	8539 31	All Goods
865	8544 11	All Goods
866	8544 19	Insulated plastic and rubber Wires - domestic types
867	8544 20	All Goods
868	8544 49	All goods for a voltage not exceeding 80 V
869	8701 10	All Goods
870	8701 20	All Goods
871	8701 30	All Goods
872	8701 90	All Goods
873	9028 30	All Goods
874	9030 33	All Goods
875	9404 21	All Goods
876	9603 10	Hill grass/broom
877	9608 10	All Goods
878	9619	All Goods

^OldTABLE
S.No.	Heading, Sub-Heading or Tariff item to the First Schedule	Description of goods	Rate
(1)	(2)	(3)	(4)	(5)
1	5111 11	All goods	12.5%	10%
2	5111 19	All goods	12.5%	10%
3	5111 20	All goods	12.5%	10%
4	5111 30	All goods	12.5%	10%
5	5111 90	All goods	12.5%	10%
6	5112 11	All goods	12.5%	10%
7	5112 19	All goods	12.5%	10%
8	5112 20	All goods	12.5%	10%
9	5112 30	All goods	12.5%	10%
10	5112 90	All goods	12.5%	10%
11	5113	All goods	12.5%	10%
12	5208 39	Upholstery fabrics	12.5% or Rs.75 per kg, whichever is higher	10% or Rs.75 per kg, whichever is higher
13	5208 39	Other than uphostery fabrics	12.5%	10%
14	5208 41	All goods	12.5% or Rs.4.50 per sq. metre, whichever is higher	10% or Rs.4.50 per sq. metre, whichever is higher
15	5208 42	Upholstery fabrics	12.5% or Rs.18.50 per sq. metre, whichever is higher	10% or Rs.18.50 per sq. metre, whichever is higher
16	5208 42	Other than uphostery fabrics	12.5% or Rs.11 per sq. metre, whichever is higher	10% or Rs.11 per sq. metre, whichever is higher
17	5208 49	Other than uphostery fabrics	12.5% or Rs.100 per kg, whichever is higher	10% or Rs.100 per kg, whichever is higher
18	5208 49	Upholstery fabrics	12.5% or Rs.71.50 per kg, whichever is higher	10% or Rs.71.50 per kg, whichever is higher
19	5208 51	All goods	12.5% or Rs.13.50 per sq. metre, whichever is higher	10% or Rs.13.50 per sq. metre, whichever is higher
20	5208 52	Upholstery fabrics	12.5% or Rs.11.50 per sq. metre, whichever is higher	10% or Rs.11.50 per sq. metre, whichever is higher
21	5208 52	Other than upholstery fabrics	12.5% or Rs.7 per sq. metre, whichever is higher	10% or Rs.7 per sq. metre, whichever is higher
^{2 omitted}[22	5208 53	Upholstery fabrics	12.5% or Rs.17.50 per sq. metre, whichever is higher	10% or Rs.17.50 per sq. metre, whichever is higher ]
^2omitted[23	5208 53	Other than upholstery fabrics	12.5% or Rs.10.50 per sq. metre, whichever is higher	10% or Rs.10.50 per sq. metre, whichever is higher ]
24	5208 59	Upholstery fabrics	12.5% or Rs.25 per sq. metre, whichever is higher	10% or Rs.25 per sq. metre, whichever is higher
¹[24A	5208 59	3-thread or 4-thread twill including cross twill Upholstery fabric	12.5% or Rs.17.50 per sq. meter, whichever is higher	10% or Rs.17.50 per sq. meter, whichever is higher]
25	5208 59	Other than upholstery fabrics	12.5% or Rs.15 per sq. metre, whichever is higher	10% or Rs.15 per sq. metre, whichever is higher
¹[25A	5208 59	3-thread or 4-thread twill including cross twill, Other than Upholstery fabric	12.5% or Rs.10.50 per sq. meter, whichever is higher	10% or Rs.10.50 per sq. meter, whichever is higher]
26	5209 31	Upholstery fabrics	12.5% or Rs.75 per kg., whichever is higher	10% or Rs.75 per kg., whichever is higher
27	5209 31	Other than upholstery fabrics	12.50%	10%
28	5209 32	Upholstery fabrics	12.5% or Rs.75 per kg., whichever is higher	10% or Rs.75 per kg., whichever is higher
29	5209 32	Other than upholstery fabrics	12.50%	10%
30	5209 39	Upholstery fabrics	12.5% or Rs.75 per kg., whichever is higher	10% or Rs.75 per kg., whichever is higher
31	5209 39	Other than upholstery fabrics	12.50%	10%
32	5209 41	Upholstery fabrics	12.5% or Rs.16 per sq. metre, whichever is higher	10% or Rs.16 per sq. metre, whichever is higher
33	5209 41	Other than upholstery fabrics	12.5% or Rs.15 per sq. metre, whichever is higher	10% or Rs.15 per sq. metre, whichever is higher
34	5209 42 00	All goods	12.5% or Rs.12.50 per sq. metre., whichever is higher	10% or Rs.12.50 per sq. metre., whichever is higher
35	5209 43	Upholstery fabrics	12.5% or Rs.15 per sq. metre, whichever is higher	10% or Rs.15 per sq. metre, whichever is higher

Country

APPENDIX II

Country