Tariff Item	Description of goods	Unit	Policy	Rate of duty                                         SWS : 10%
				Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
2701	- COAL; BRIQUETTES  , OVOIDS  AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL
	- Coal, whether or not pulverised, but not agglomerated :
2701 11 00	-- Anthracite	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	Singapore: Nil UAE: Nil Japan: Nil Malaysia: Nil Korea: Nil
2701 12	-- Bituminous coal
2701 12 10	--- Cooking coadl	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil Korea: 2.5%
2701 12 90	--- Other	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil Korea: 2.5%
2701 19	-- Other coal:
2701 19 10	--- Coking coal	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil Korea: Nil Indonesia: Nil Singapore: Nil Thailand: Nil Vietnam: Nil Myanmar: Nil Brunei Darussalam: Nil Lao People's Democratic Republic: Nil Cambodia: Nil Philippines: Nil
2701 19 20	--- Steam coal	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil Korea: Nil Indonesia: Nil Singapore: Nil Thailand: Nil Vietnam: Nil Myanmar: Nil Brunei Darussalam: Nil Lao People's Democratic Republic: Nil Cambodia: Nil Philippines: Nil
2701 19 90	--- Other	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil Korea: Nil Indonesia: Nil Singapore: Nil Thailand: Nil Vietnam: Nil Myanmar: Nil Brunei Darussalam: Nil Lao People's Democratic Republic: Nil Cambodia: Nil Philippines: Nil
2701 20	- Briquettes, ovoids and similar solid fuels manufactured from coal :
2701 20 10	--- Anthracite agglomerated	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2701 20 90	--- Other	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2702	LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
2702 10 00	- Lignite, whether or not pulverised, but not agglomerated	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2702 20 00	- Agglomerated lignite	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2703	- PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED
2703 00	- Peat (including peat litter), whether or not agglomerated :
2703 00 10	--- Peat whether or not compressed into bales,but not agglomerated	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2703 00 90	--- Other	kg.	Free	5%	-	BCD: 2.5%  IGST: 5% AIDC: Nil CESS: Rs.400 per tonne	UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2704	- COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON
2704 00	- Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon :
2704 00 10	--- Retort carbon (gas carbon)	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2704 00 20	--- Coke and semi-coke of lignite or of peat	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2704 00 30	--- Hard coke of coal	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2704 00 40	--- Soft coke of coal	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2704 00 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2705 00 00	COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS	kg.	Free	5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2706	- TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS
2706 00	- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars :
2706 00 10	--- Coal tar	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2706 00 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707	OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS
2707 10 00	- Benzol (benzene)	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707 20 00	- Toluol (toluene)	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707 30 00	- Xylol (xylenes)	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707 40 00	- Naphthelene	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707 50 00	- Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
	- Other :
2707 91 00	-- Creosote oils	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2707 99 00	-- Other	kg.	Free	2.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
2708	PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS
2708 10	- Pitch :
2708 10 10	--- Obtained by blending with creosote oil or other coal tar distillates	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2708 10 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2708 20 00	- Pitch coke	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2709	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
2709 00	-- PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
2709 00 10	--- PETROLEUM CRUDE	kg.		5%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Re 0.20 per tonne Japan: Nil Malaysia: 5% Korea: Nil
2709 00 90	--- OTHER	kg.		Free%	-	BCD: Nil2,4 IGST: 5% CESS: Nil	UAE: Nil Australia: Re 0.20 per tonne Japan: Nil Malaysia: 5% Korea: Nil
2710	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS
	- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
2710 12	-- Light oils and preparations:
	--- Naphtha:
2710 12 21	---- Light naphtha	kg.	Free	2.5%	-	BCD: Nil1 IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% SAFTA: 5%/8%
2710 12 22	---- Heavy naphtha	kg.	Free	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% SAFTA: 5%/8%
2710 12 29	---- Full range naphtha	kg.	Free	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% SAFTA: 5%/8%
	--- Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745:
2710 12 31	---- Solvent 60/80	kg.	State Trading Enterprises	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 5%/8%
2710 12 32	---- Solvent 50/120	kg.	State Trading Enterprises	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 5%/8%
2710 12 39	---- Solvent 145/205	kg.	State Trading Enterprises	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 5%/8%
	--- Motor gasoline conforming to standard IS 2796, IS 17021 , IS 17586 orIS 17076:
2710 12 41	---- Motor gasoline conforming to standard IS 2796	kg.	State Trading Enterprises	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil SAFTA: 5%/8%
2710 12 42	---- E 20 fuel conforming to standard IS 17021	kg.	State Trading Enterprises	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil SAFTA: 5%/8%
2710 12 43	---- E 12 fuel conforming to standard IS 17586	kg.	STE	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Japan: Nil SAFTA: 5%/8%
2710 12 44	---- E 15 fuel conforming to standard IS 17586	kg.	STE	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Japan: Nil SAFTA: 5%/8%
2710 12 49	---- M15 fuel conforming to standard IS 17076	kg.	State Trading Enterprises	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: 0.5% Japan: Nil SAFTA: 5%/8%
2710 12 50	--- Aviation gasoline conforming to standard IS 1604	kg.	State Trading Enterprises	Free%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: Nil Australia: Nil SAFTA: 5%/8%
2710 12 90	--- Other	kg.	State Trading Enterprises	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 5%/8%
2710 19	-- Other:
2710 19 20	--- Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
	--- Kerosene intermediate and oils obtained from kerosene intermediate:
2710 19 31	---- Kerosene intermediate	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 32	---- Kerosene conforming to standard IS 1459	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 39	---- Aviation turbine fuels, kerosene type conforming to standard IS 1571	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
	--- Gas oil and oils obtained from gas oil:
2710 19 41	---- Gas oil	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 42	---- Vacuum gas oil	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 43	---- Light diesel oil conforming to standard IS 15770	kg.	State Trading Enterprises	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 44	---- Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460	kg.	State Trading Enterprises	2.5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 1% Australia: 0.5% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 49	---- High flash high speed diesel fuel conforming to standard IS 16861	kg.	State Trading Enterprises	2.5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 1% Australia: 0.5% Japan: Nil SAFTA: 8% Korea: 5%
	--- Fuel oils conforming to standard IS 1593:
2710 19 51	---- Grade LV	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 52	---- Grade MV1	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 53	---- Grade MV2	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 59	---- Grade HV	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
	--- Fuels (Class F) or marine fuels conforming to standard IS 16731:
2710 19 61	---- Distillate oil	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 69	---- Residual oil	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
	--- Base oil and lubricating oil:
2710 19 71	---- Base oil	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 72	---- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 73	---- Engine oil conforming to standard IS 14234	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 74	---- Automotive gear oil conforming to standard IS 1118	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 75	---- Industrial gear oil conforming to standard IS 8406	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 76	---- General purpose machinery and spindle oils conforming to standard IS 493	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 77	---- Turbine lubricating oil conforming to standard IS 1012	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 78	---- Other lubricating oil, conforming to any other BIS standard	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 79	---- Other lubricating oil, not conforming to any BIS standard	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
	--- Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil:
2710 19 81	---- Cutting oil conforming to standard IS 1115	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 82	---- Cutting oil (neat) conforming to standard IS 3065	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 83	---- Hydraulic oil conforming to standard IS 3098 or IS 11656	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 84	---- Industrial white oil conforming to standard IS 1083	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 85	---- Insulating oil for transformer and circuit-breaker kg (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 86	---- Mineral oil for cosmetic industry conforming to standard IS 7299	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 87	---- Jute batching oil conforming to standard IS 1758	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 8% Korea: 5%
2710 19 88	---- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 89	---- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 19 90	--- Other	kg.	Free	5%	-	BCD: 2.5%  IGST: 5%/18% CESS: Nil	UAE: 2% Australia: 1.0% SAFTA: 8% Korea: 5%
2710 20	- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:
2710 20 10	--- Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460	kg.	Restricted	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2710 20 20	--- Diesel fuel blend (B6 to B20) conforming to standard IS 16531	kg.	Restricted	2.5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2710 20 90	--- Other	kg.	Restricted	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
	- Waste oil :
2710 91 00	-- Containing polychlorinated biphenyls- (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	kg.	Restricted	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2710 99 00	--- Other	kg.	Restricted	5%	-	BCD: Nil1  IGST: 5%/18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2711	PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
	- Liquified :
2711 11 00	-- Natural gas	kg.	Free	2.5%	-	BCD: Nil1  IGST: 18% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%/8% Korea: Nil
2711 12 00	-- Propane	kg.	Free	15%	-	BCD: Nil  IGST: 5% CESS: Nil AIDC: NIL	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%/8% Korea: Nil
2711 13 00	-- Butanes	kg.	Free	15%	-	BCD: Nil IGST: 5% CESS: Nil AIDC: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5%/8% Korea: Nil
2711 14 00	-- Ethylene, propylene, butylene and butadiene	kg.	Free	5%	-	BCD: Nil1 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2711 19	-- Other:
2711 19 10	--- LPG (for non-automotive purposes) conforming to standard IS 4576	kg.	Free	15%	-	BCD: Nil IGST: 18% AIDC: Nil CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5%/8% Korea: 2.50%
2711 19 20	--- LPG (for automotive purposes) conforming to standard IS 14861	kg.	Free	15%	-	BCD: Nil IGST: 18% AIDC: Nil CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5%/8% Korea: 2.50%
2711 19 90	--- Other	kg.	Free	15%	-	BCD: Nil IGST: 18% AIDC: Nil CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: Nil SAFTA: 5%/8% Korea: 2.50%
	- In gaseous state :
2711 21 00	-- Natural gas	kg.	Free	5%	-	BCD: Nil1 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Japan: Nil Malaysia: 5% SAFTA: 5%/8% Korea: Nil
2711 29 00	-- Other	kg.	Free	5%	-	BCD: Nil1 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%/8%
2712	PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED
2712 10	- Petroleum jelly :
2712 10 10	--- Crude	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 5%
2712 10 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 5%
2712 20 00	- Paraffin wax containing by weight less than 0.75 % of oil:	kg.		5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Australia: 1.0% Japan: Nil SAFTA: 5%
2712 90	- Other :
2712 90 10	--- Micro-crystalline petroleum wax	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%
2712 90 20	--- Lignite wax	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 5%
2712 90 30	--- Slack wax	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 2% Australia: 1.0% Japan: Nil SAFTA: 5%
2712 90 40	--- Paraffin wax containing by weight less than 0.75 % of oil:	kg.		5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%
2712 90 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%
2713	PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS
	íí- Petroleum coke :
2713 11	-- Not calcined:
2713 11 10	--- Raw petroleum coke for anode making in- aluminium industry conforming to standard IS 17049	kg.	Prohibited	10%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Singapore: Nil SAFTA: 5%
2713 11 90	--- Other	kg.	Prohibited	10%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Singapore: Nil SAFTA: 5%
2713 12	-- Calcined:
2713 12 10	--- Calcined petroleum coke for anode making in - aluminium industry conforming to standard IS 17049	kg.	Prohibited	7.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 6.5% Japan: Nil SAFTA: 5%
2713 12 90	--- Other	kg.	Prohibited	7.5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 6.5% Japan: Nil SAFTA: 5%
2713 20 00	- Petroleum bitumen	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: 2% Japan: Nil SAFTA: 5%
2713 90 00	- Other residues of petroleum oils or of oils obtained from bituminous minerals	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	Australia: 1.0% SAFTA: 5%
2714	BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS
2714 10 00	- Bituminous or oil shale and tar sands	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2714 90	- Other :
2714 90 10	--- Asphalt, natural	kg.	Free	5%	-	BCD: Nil1  IGST: 18% CESS: Nil	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2714 90 20	--- Bitumen, natural	kg.	Free	5%	-	BCD: Nil1  IGST: 18% CESS: Nil	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2714 90 30	--- Gilsonete	kg.	Free	5%	-	BCD: Nil1  IGST: 18% CESS: Nil	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2714 90 90	--- Other	kg.	Free	5%	-	BCD: Nil1 IGST: 18% CESS: Nil	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2715	- BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS)
2715 00	- Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) :
2715 00 10	--- Cut backs, bituminous or asphalt	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2715 00 90	--- Other	kg.	Free	5%	-	BCD: Nil2,4 IGST: 18% CESS: Nil	UAE: Nil Australia: 1.0% Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
2716 00 00	ELECTRICAL ENERGY	1000kWh	Free	Rs.2000 per kwh	-	BCD: Paisa per KWh Nil3 183 213 243 40 59 65 89   IGST: NIL CESS: Nil	Korea: Nil Singapore: Nil UAE: Nil Australia: Rs. 857 Per 1000 Kwh Japan: Nil Malaysia: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If,-
(i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;
(ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port);
(iii) (iv) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports;
(iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage
(v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962)with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be;
(vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage;
(vii) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon. (Vide:- Notification No.50/2017-Condition No- 13)

3. The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax , as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant. (Vide:- Notification No.50/2017-Condition No- 15)

4. If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.”;  (Vide:- Notification No.50/2017-Condition No- 48)