Heading

Sub- heading

Description of article

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

98.01

9801.00

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

25%

..

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration for oil or other minerals, and

(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in 1 to 6 above.

98.02

9802.00

Laboratory chemicals

30%

..

98.03

9803.00

All dutiable articles imported by a passenger or a member of a crew in his baggage.

150%

..

98.04

All dutiable articles, intended for personal use, imported by post or air, and exempted from any prohibition in respect of the imports thereof under the Imports and Exports (Control) Act, 1947 (18 of 1947) but excluding articles falling under heading 98.03.

9804.10

- Drugs and medicines

30%

..

9804.90

- Other

30%

..

98.05

The following articles of stores on board a vessel or aircraft on which duty is leviable under the Customs Act, 1962 (52 of 1962) namely:-

9805.10

- Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits; and

30%

..

9805.90

- All other consumable stores excluding fuel, lubricating oils, alcoholic drinks and tobacco products.

30%

..