CHAPTER 90 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

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)
9001 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED            
9001 10 00 - Optical fibres, optical fibres bundles and cables kg. Free 15% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%
ADD:
N/N 07/2023  upto 02.08.2028
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 20 00 - Sheets and plates of polarising material kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 30 00 - Contact lenses u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 40 - Spectacle lenses of glass :            
9001 40 10      --- Polarised glass u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 40 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 50 00 - Spectacle lenses of other materials u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%
ADD:
N/N 32/2022  upto 26.12.2027
Mauritius: Nil
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 90 - Other :            
9001 90 10      --- Optical calcite crystal kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9001 90 90      --- Other kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9002 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED            
  - Objective lenses :            
9002 11 00      -- For cameras, projectors or photographic enlargers or reducers u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9002 19 00      -- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9002 20 00 - Filters u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9002 90 00 - Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9003 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF            
  - Frames and mountings :            
9003 11 00      -- Of plastics u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9003 19 00      -- Of other materials u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9003 90 00 - Parts kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9004 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER            
9004 10 00 - Sunglasses u Free 20% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9004 90 - Other :            
9004 90 10      --- Passive night vision goggles u Restricted 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9004 90 20      --- Prismatic eyeglasses for reading u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9004 90 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%/18%		 Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 BINOCU LARS, MONOCULARS, OTHER OP TICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY            
9005 10 00 - Binoculars u Free  10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 80 - Other instruments :            
9005 80 10      --- Monocular and refracting telescopes u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 80 20      --- Astronomical instruments u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 80 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 90 - Parts and accessories (including mountings):            
9005 90 10      --- Of binocular or telescopes of heading 9005, --- Of binocular or telescopes of heading 9005, kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 90 20      --- Mountings for astronomical instruments kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9005 90 90      --- Other kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539            
9006 10 00 Omitted            
9006 30 00 - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 40 00 - Instant print cameras u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other cameras :            
9006 51 00 Omitted            
9006 52 00 Omitted            
9006 53      -- For roll film of a width of 35 mm:            
9006 53 10           --- Fixed focus 35 mm cameras u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 53 90           --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 59      -- Other :            
9006 59 10           --- Fixed focus 110 mm cameras u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 59 90           --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Photographic flashlight apparatus and flashbulbs:            
9006 61 00      -- Discharge lamp ("electronic") flashlight apparatus u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9006 69 00      -- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Parts and accessories:            
9006 91 00      -- For cameras kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9006 99 00      -- Other kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9007 CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS            
9007 10 - Cameras :            
9007 10 10      --- For film of less than 16 mm width or for double - 8 mm film u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9007 10 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9007 20 - Projectors :            
9007 20 10      --- For film of less than 16 mm width u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9007 20 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Parts and accessories :            
9007 91 00      -- For cameras kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9007 92 00      -- For projectors kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9008 IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS            
9008 50 - Projectors, enlargers and reducers:            
9008 50 10      --- Slide projectors u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9008 50 20      --- Microfilm, microfiche or other microform readers, whether or not capable of producing copies u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9008 50 30      --- Other image projectors u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9008 50 40      --- Photographic (other than Cinematographic) enlargers and reducers u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9008 90 00 - Parts and accessories kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9009 OMITTED            
9010 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS            
9010 10 00 - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9010 50 00 - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9010 60 00 - Projection screens u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9010 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9011 COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION            
9011 10 00 - Stereoscopic microscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9011 20 00 - Other microscopes, for photomicrography, cinephotomicrography or microprojection u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9011 80 00 - Other microscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9011 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9012 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS            
9012 10 - Microscopes other than optical microscopes; diffraction apparatus:            
9012 10 10      --- Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9012 10 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9012 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9013 LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:            
9013 10 - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI :            
9013 10 10      --- Telescopic sights for fitting to arms u Restricted 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9013 10 20      --- Periscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9013 10 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9013 20 00 - Lasers, other than laser diodes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%

ADD:

N/N 15/2023  upto 21.12.2028
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9013 80 00 - Other devices, appliances and instrument u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9013 90 00 - Parts and accessories u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9014 DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES            
9014 10 00 - Direction finding compasseso u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9014 20 00 - Instruments and appliances for aeronautical or space navigation (other than compasses) u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9014 80 - Other instruments and appliances :            
9014 80 10      --- Echo sounding instrument u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9014 80 20      --- Sextants u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9014 80 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9014 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9015 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS            
9015 10 00 - Rangefinders u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9015 20 00 - Theodolities  and tachymeters  (tacheometers) u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9015 30 - Levels :            
9015 30 10      --- Dumpy levels or engineer's levels or builder’s levels (not automatic) and quick set levels with or without horizontal circles u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9015 30 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9015 40 00 - Photogrammetrical surveying instruments - Photogrammetrical surveying instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9015 80 - Other instruments and appliances:            
9015 80 10      --- Hydrographic instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
SAFTA: 5%
9015 80 20      --- Meteorological instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
9015 80 30      --- Geophysical instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
9015 80 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
9015 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9016 BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS            
9016 00 - Balances of a sensitivity of 5cg or better, with or without weights :            
9016 00 10      --- Electric balances u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9016 00 20      --- Other balances u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9016 00 90      --- Parts kg. Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER            
9017 10 00 - Drafting tables and machines, whether or not automatic u Free 10% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9017 20 - Other drawing, marking-out or mathematical calculating instruments :            
9017 20 10      --- Drawing and marking-out instruments u Free 10% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9017 20 20      --- Mathematical calculating instruments u Free 10% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9017 20 30      --- Pantograph u Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9017 20 90      --- Other u Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9017 30 - Micrometers, calipers and gauges  :            
9017 30 10      --- Micro-meters and calipers u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Gauges:            
9017 30 21           ---- Plug u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 30 22           ---- Ring u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 30 23           ---- Slip u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 30 29           ---- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 80 - Other instruments :            
9017 80 10      --- Measuring rods and tapes and divided scales u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%
ADD:
N/N 67/2021  upto 11.11.2026
N/N 17/2020  upto 07.07.2025
Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 80 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9017 90 00 - Parts and accessories kg. Free 10% - BCD: Nil
IGST: 18%
ADD:
N/N 67/2021  upto 11.11.2026
N/N 17/2020  upto 07.07.2025
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9018 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS            
  Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) :            
9018 11 00      -- Electro-cardiographs u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 12      -- Ultrasonic scanning apparatus :            
9018 12 10           --- Linear ultrasound scanner u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 12 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 13 00      -- Magnetic resonance imaging apparatus  u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 14 00      -- Scientigraphic apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 19      -- Other :            
9018 19 10           --- Electro encephalographs u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 19 20           --- Echo cardiograph u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 19 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 20 00 - Ultra-violet or infra-red ray apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Syringes, needles, catheters, cannulae and the like :            
9018 31 00      -- Syringes, with or without needles u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 32      -- Tubular metal needles and needles for sutures :            
9018 32 10           --- Needles for suture kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 32 20           --- Hollow needles for injection, aspiration, biopsy and transfusion kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 32 30           --- Hilerio venus fistula needles kg. Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 32 90           --- Other kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 39      -- Other :            
9018 39 10           --- Catheters (for urine, stool) u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 39 20           --- Cardiac catheters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 39 30           --- Cannulae u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 39 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other instruments and appliances, used in dental sciences :            
9018 41 00      -- Dental drill engines, whether or not combined on a single base with other dental equipment u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 49 00      -- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 50 - Other ophthalmic instruments and appliances :            
9018 50 10      --- Ophthalmoscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 50 20      --- Tonometers u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 50 30      --- Ophthalmic lasers u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 50 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 - Other instruments and appliances :            
       --- Diagnostic instruments and apparatus :            
9018 90 11           ---- Instrument and apparatus for measuring blood pressure u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 12           ---- Stethoscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 19           ---- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Surgical tools :            
9018 90 21           ---- Bone saws, drills and trephines u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 22           ---- Knives, scissors and blades u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 23           ---- Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 24           ---- Chisel, gauges  , elevators, raspatones, osteotome, craniotome, bone cutters u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 25           ---- Retractors, spatulaprobes, hooks dialators, sounds, mallets u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 29           ---- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Artificial kidney (dialysis) apparatus, blood transfusion apparatus:            
9018 90 31           ---- Artificial kidney (dialysis) apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 32           ---- Blood transfusion apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes :            
9018 90 41           ---- Anesthetic apparatus and instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 42           ---- ENT precision instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 43           ---- Acupuncture apparatus u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 44           ---- Endoscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
9018 90 91           ---- Hilerial or venous shunts u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 92           ---- Baby incubators u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 93           ---- Heart-lung machines u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 94           ---- Defibrillators u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9018 90 95           ---- Fibrescopes  u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 96           ---- Laproscopes  u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 97           ---- Vetrasonic lithotripsy instruments  u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 98           ---- Apparatus for nerve stimulation u Free 5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9018 90 99           ---- Other u Free 5% - BCD: 7.5%
IGST: 12%		 Mauritius: 5.30%
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9019 MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS            
9019 10 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus :            
9019 10 10      --- Mechano-therapy appliances u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9019 10 20      --- Massage apparatus u Free 10% - BCD: 5%
IGST: 12%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9019 10 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9019 20 - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus :            
9019 20 10      --- Oxygen therapy apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9019 20 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9020 00 00 OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 12%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY            
9021 10 00 - Orthopeaedic or fracture appliances u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Artificial teeth and dental fittings :            
9021 21 00      -- Artificial teeth u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 29 00      -- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Mauritius: 3%
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other artificial parts of the body :            
9021 31 00      -- Artificial joints u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 39 00      -- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 40 - Hearing aids, excluding parts and accessories:            
9021 40 10      --- Frequency modulated hearing aid system used for hearing by handicapped persons in group situation u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 40 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Australia: 3%/4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 50 00 - Pacemakers for stimulating heart muscles, excluding parts and accessories u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 90 - Other :            
9021 90 10      --- Parts and accessories of hearing aids kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9021 90 90      --- Other kg. Free  7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 5%/NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9022 APPARATUS BASED ON THE USE OF XRAYS OR OF ALPHA, BETA GAMMA OR OTHER IONISING RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS,X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE            
  - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :            
9022 12 00      -- Computed tomography apparatus u Free  10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 13 00      -- Other, for dental uses u Free 10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 14      -- Other, for medical, surgical or veterinary uses :            
9022 14 10           --- X-ray generators and apparatus (non-portable) u Free  15% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 14 20           --- Portable X-ray machine u Free  15% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 14 90           --- Other u Free 15% - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 19 00      -- For other uses u Free 10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
  - Apparatus based on the use of alpha, beta gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :            
9022 21 00      -- For medical, surgical, dental or veterinary uses u Free 10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 29 00      -- For other uses u Free 10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 30 00 - X-ray tubes u Free  1[15%]

[helldodold[10%]helldod]

 - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 90 - Other, including parts and accessories :            
9022 90 10      --- X-ray valves u Free  10% - BCD: 5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
9022 90 20      --- Radiation generation units u Free  10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 90 30      --- Radiation beam delivery units u Free  10% - BCD: 5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
9022 90 40      --- X-ray examination or treatment table, chairs and the like u Free 10% - BCD: Nil11 /7.5%
IGST: 12%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9022 90 90      --- Other kg. Free 1[15%]

[helldodold[10%]helldod]

 - BCD: Nil11 /7.5%
IGST: 12%/18%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/3.75%
9023 INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES            
9023 00 - Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:            
9023 00 10      --- Teaching aids u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9023 00 90      --- Other u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9024 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)            
9024 10 00 - Machines and appliances for testing metals u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9024 80 - Other machines and appliances :            
9024 80 10      --- For testing textiles, paper and paperboard u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
       --- Other :            
9024 80 91           ---- For testing hardness u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9024 80 99           ---- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9024 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS  , BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS            
  - Thermometers and pyrometers, not combined with other instruments :            
9025 11      -- Liquid-filled, for direct reading :            
9025 11 10           --- Clinical thermometers u Free  10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9025 11 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9025 19      -- Other :            
9025 19 10           --- Digital thermometers u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 19 20           --- Pyrometers u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 19 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 80 - Other instruments :            
9025 80 10           --- Hydrometers and similar floating instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 80 20           --- Barometers, not combined with other instruments u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 80 30           --- Lactometer u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 80 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9025 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES  , MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 9015, 9028 OR 9032            
9026 10 - For measuring or checking the flow or level of liquids :            
9026 10 10      --- Flow meters u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 10 20      --- Level gauges u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 10 90      --- Other u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 20 00 - For measuring or checking pressure u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 80 - Other instruments or apparatus :            
9026 80 10      --- Heat meters u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 80 90      --- Other u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9026 90 00 - Parts and accessories u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES             
9027 10 00 - Gas or smoke analysis apparatus u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9027 20 00 - Chromatographs and electrophoresis instruments u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 30 - Spectrometers, spectrophotometers and            
9027 30 10      --- Spectrometers u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 30 20      --- Spectrophotometers u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 30 90      --- Other u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 50 - Other instruments and apparatus using optical radiations (UV, visible, IR) :            
9027 50 10      --- Photometers u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 50 20      --- Refractometers u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 50 30      --- Polarimeters u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 50 90      --- Other u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other instruments and apparatus:            
9027 81 00      -- Mass spectrometres u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 89      -- Other:            
9027 89 10           --- Viscometres u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 89 20           --- Calorimetres u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 89 30           --- Instruments and apparatus for measuring the surface or interfacial tension of liquids u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 89 90           --- Other u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 90 - Microtomes; parts and accessories :            
9027 90 10      --- Microtomes, including parts and accessories thereof kg. Free 7.5% - BCD: Nil
IGST: 18%		 Korea: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Singapore: Nil
9027 90 20      --- Printed circuit assemblies for the goods of sub-heading 9027 80 kg. Free 7.5% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9027 90 90      --- Other kg. Free 7.5% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9028 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR            
9028 10 00 - Gas meters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9028 20 00 - Liquid meters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9028 30 - Electricity meters :            
9028 30 10      --- For alternating current u Free  25% - BCD: 10%
IGST: 18%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
9028 30 90      --- Other u Free 15% - BCD: 10%
IGST: 18%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
9028 90 - Parts and accessories :            
9028 90 10      --- For electricity meters kg. Free 20% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9028 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9029 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES            
9029 10 - Revolution counters, production counters, taximeters, mileometers, pedometers and the like :            
9029 10 10      --- Taximeters u Free 10% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9029 10 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: 3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9029 20 - Speed indicators and tachometers; stroboscopes :            
9029 20 10      --- Tachometers, non-electrical u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9029 20 20      --- Speedometers, non-electrical u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 SAFTA: 5%
9029 20 30      --- Stroboscopes u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9029 20 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9029 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 OSCILLOSCOPES  , SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS            
9030 10 00 - Instruments and apparatus for measuring or detecting ionising radiations u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 20 00 - Oscilloscopes and oscillographs u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
  - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices)            
9030 31 00      -- Multimeters without a recording device u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 32 00      -- Multimeters with a recording device u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33      -- Other, without a recording device:            
9030 33 10           --- Ammeters, volt meters and watt meters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33 20           --- Spectrum resistance meters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33 30           --- Capacitance meter u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33 40           --- Frequency measuring apparatus u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33 50           --- Megar meters u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 33 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 39 00      -- Other, with a recording device u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 40 00 - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other instruments and apparatus :            
9030 82 00      -- For measuring or checking semiconductor wafers or devices (including integrated circuits) u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9030 84 00      -- Other, with a recording device u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 89      -- Other :            
9030 89 10           --- Scintillator counters  u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 89 20           --- Vectroscope u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 89 90           --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9030 90 - Parts and accessories :            
9030 90 10      --- Of meters and counters kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9030 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS            
9031 10 00 - Machines for balancing mechanical parts u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9031 20 00 - Test benches u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
  - Other optical instruments and appliances :            
9031 41 00      -- For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) u Free Free - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Malaysia: Nil
SAFTA: 5%
9031 49 00      -- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9031 80 00 - Other instruments, appliances and machines u Free 15% - BCD: 7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9031 90 00 - Parts and accessorie u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Singapore: Nil/1.25%/2.5%
9032 AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS            
9032 10 - Thermostats :            
9032 10 10      --- For refrigerating and air-conditioning appliances and machinery u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9032 10 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9032 20 - Manostats  :            
9032 20 10      --- For refrigerating and air-conditioning appliances and machinery u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9032 20 90      --- Other u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
  - Other instruments and apparatus :            
9032 81 00      -- Hydraulic or pneumatic u Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%
9032 89      -- Other :            
9032 89 10           --- Electronic automatic regulators u Free 15% - BCD: 7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Thailand: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9032 89 90           --- Other u Free 15% - BCD: 7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Thailand: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9032 90 00 - Parts and accessories kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Thailand: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
9033 00 00 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 kg. Free 7.5% - BCD: Nil 1,2.. /2.5%1,10 /5% 1,6..
IGST: 18%		 UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/1.25%/2.5%

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, -
(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)

3. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service (Vide:- Notification No.50/2017-Condition No- 55)

4. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. (Vide:- Notification No.50/2017-Condition No- 58)

5. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in is possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. (Vide:- Notification No.50/2017-Condition No- 59)

6. (i) If, -
(a) the goods are imported for Research and Development purposes;
(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation;
(c) the goods imported are not transferred or sold for a period of seven years from the date of installation;

(ii) If, -
(a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent. of the FOB value of exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the factory of the importer within six months from the date of importation;
(e) the goods imported are not transferred or sold for a period of seven years from the date of installation. (Vide:- Notification No.50/2017-Condition No- 60)

7. If,-
(a) imported by any Department or Ministry of the Government of India; and
(b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country. (Vide:- Notification No.50/2017-Condition No- 86)

8. If,-
(a) the hospital is run by -
(1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or
(2) institutions established by or under any law for the time being in force; or
(3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above;
(b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and
(c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital.
Explanation.- "Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.  (Vide:- Notification No.50/2017-Condition No- 87)

9. If the importer at the time of importation, -
(a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or
(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon.
FORM
Certficate No....………. of …...…….. (year)
Certified that the medical equipment / accessory / spare part ........................
(name to be specified) being imported by ................…………… is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended.
Signature with date of Director General /Deputy Director General /
Assistant Director General,Health Services, New Delhi  (Vide:- Notification No.50/2017-Condition No- 88)

10. If, at the time of importation, the importer produces to the Deputy commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose.  (Vide:- Notification No.50/2017-Condition No- 89)

11. If,-
(a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use;
(b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. (Vide:- Notification No.50/2017-Condition No- 90)

12. If,-
(a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and
(b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. (Vide:- Notification No.50/2017-Condition No- 91)

13. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. (Vide:- Notification No.50/2017-Condition No- 113)

1. substituted Vide:- Notification No. 15/2024-Customs dt.12.03.2024 [w.e.f 01.04.2024]