Customs Tariff 

Chapter 98

General Exemptions Related To Chapter 98

1

Heading
No.

Sub-heading
No.

Description of article

 Unit Tariff value US $ (Per Metric Tonne)

Basic Customs Duty (Standard)

 Exemption Notifications

Basic Customs Duty (Preferential)

 Customs Education Cess Customs Secondary & Higher Education Cess Addl. Customs Duty/ Special CVD Additional Duty on High Speed Diesel Oil Additional Duty on Motor Spirit (Petrol) Additional duty on import of alcoholic liquors Anti-Dumping Duty NATIONAL CALAMITY CONTINGENT DUTY Safeguard Duty Policy
2             Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -98 Exemption Notification related to any chapter heading General Exemptions   Education Cess Exemption from Customs Education Cess Secondary & Higher Education Cess Exemption from Customs Secondary & Higher Education Cess Additional Custom Duty Exemption from Additional Custom Duty Additional Duty Exemption on high speed diesel oil from additional duty. Additional Duty Additional duty on alcoholic liquors Exemption from additional duty on alcoholic liquors   NCCD Exemption from NCCD    
3 9801   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:

(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 regards 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

                                                  
4 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:

(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 regards 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

                                                  
5     -- Machinery :                                                  
6   9801 00 11 -- For industrial plant project kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
7   9801 00 12 -- For irrigation plant kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512. 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
8   9801 00 13 -- For power project kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513                   Free
9   9801 00 14 -- For mining project kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
10   9801 00 15 -- Project for exploration of oil or other minerals kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
11   9801 00 19 -- For other projects kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513                   Free
12   9801 00 20 -- Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial   setting up of a unit or the substantial expansion of a unit kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
13   9801 00 30 -- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project kg  

10%

 Nil or 2.5% or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 506, 507, 508, 509, 510, 511, 512, 513   Any Chapter Exemption General exemptions ....         Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 507, 508, 511, 512, 513

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102

                   Free
14 9802 00 00   Laboratory chemicals kg  

10%

       Any Chapter Exemption General exemptions ....         4%             Notification No. 1/2006-Cus Dated 10/1/2006

Notification No. 80/2011-Cus Dated 24/08/2011

       Free
15 9803 00 00   All dutiable articles imported by a passenger or a member of a crew in his baggage kg  

100%

       Any Chapter Exemption General exemptions ....         4% Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 99 to 102                   Restricted
16 9804   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 Foreign Trade (Development and Regulation Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.                                                  
17   9804 10 00 - Drugs and medicines kg  

35%

       Any Chapter Exemption General exemptions ....         4%                     Restricted
18   9804 90 00 - Other kg  

35%

Nil

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491

   Any Chapter Exemption General exemptions ....         4%                     Restricted
19 9805   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:                                                  
20   9805 10 00 - Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits kg  

10%

       Any Chapter Exemption General exemptions ....         4%                     Restricted
21   9805 90 00 - All other consumable stores excluding fuel, lubricating oils, alcoholic drinks and tobacco products kg  

10%

       Any Chapter Exemption General exemptions ....         4%                   Restricted