Customs Tariff 

GENERAL EXEMPTIONS

1)    Imports by Privilege Persons & Organisation, Authorities and Foreigners
2)    Defence
3)    Imports from various specified countries or preferential areas 
4)    Donations and Gifts
5)    Imports for Training, Educational, Research and Testing Purposes
6)    Import for Export Promotion

7)    Import by Post or by Air

8)    Imports for Oil Exploration, National Programme, Exhibitions, Seminars or Expeditions 
9)    Special Economic Zones

10)   Imports against Advance Licence, Replenishment Licence or Self Declared Pass Book

11)   Goods in Transit
12)   Samples
13)   Sports goods, Prizes, Medals and Trophies etc.
14)   Re-Imports
15)   Import of specified articles

16)   Imports for specific use in industrial production

17)   Imports for Handicapped Persons, Charitable or Social Welfare Purposes

18)   Packaging Materials, Durable Containers, Packages and Spare Bags

19)   Effective Rates of Duty for goods of various chapters/headings

20)   Miscellaneous