Chapter 98 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 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, |
BCD: See Extract CESS: 2.5% IGST: 18% |
|||
| 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, |
BCD: See Extract CESS: 2.5% IGST: 18% |
|||
| -- Machinery : | |||||
| 9801 00 11 | -- For industrial plant project | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 12 | -- For irrigation plant | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 13 | -- For power project | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 14 | -- For mining project | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 15 | -- Project for exploration of oil or other minerals | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 19 | -- For other projects | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 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. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9801 00 30 | -- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | Kg. |
1[7.5%] old[10%] |
- |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9802 00 00 | Laboratory chemicals | Kg. | 10% | - |
BCD: See Extract CESS: 2.5% IGST: 18% |
| 9803 00 00 | All dutiable articles imported by a passenger or a member of a crew in his baggage | Kg. | 100% | - | CESS: 2.5% |
| *9804 | All dutiable goods imported for personal use | ||||
| 9804 10 00 | - Drugs and medicines | Kg. | 35% | - |
BCD: See Extract IGST: See Notification CESS: 2.5% |
| 9804 90 00 | - Other | Kg. | 35% | - |
BCD:
Nil IGST: See Notification CESS: 2.5% |
| 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: | ||||
| 9805 10 00 | - Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | Kg. | 10% | - | CESS: 2.5% |
| 9805 90 00 | - All other consumable stores excluding fuel, lubricating oils, alcoholic drinks and tobacco products | Kg. | 10% | - | CESS: 2.5% |
| 9806 00 00 | All goods originating in or exported from the Islamic Republic of Pakistan | - | 200% | - | CESS: 2.5% |
Note:-
1.Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.
2. projects notified under heading 98.01 vide Notification No. 42/1996-Cus dated 23.07.1996
1. If an
officer not below the rank of a Joint Secretary to the Government of India in
the Ministry of Power certifies that:-
(i) the power purchasing State has constituted the Regulatory Commission with
full powers to fix tariffs;
(ii) the power purchasing states shall undertake to carry out distribution
reforms as laid down by Ministry of Power.
(a) In case of imports for a project for which certificate regarding Mega Power
Project status issued by an officer not below the rank of Joint Secretary to the
Government of India in the Ministry of Power is provisional, the importer
furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee
from any Scheduled Bank for a term of one hundred and sixty-two months in the
name of the President of India for an amount equal to the duty of customs
payable on such imports but for this exemption, to the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, at the time of
importation and if the importer fails to furnish the final mega power status
certificate with in a period of one hundred and fifty-six months from the date
of importation, the said security shall be appropriated towards duty of customs
payable on such imports but for this exemption:
Provided that in case of provisional Mega Power Projects , the security in the
form of a Fixed Deposit Receipt or Bank Guarantee may be released
proportionately as per the proportionate mega certificate issued by the said
Joint Secretary to the Government of India in the Ministry of Power
(b) In the case of imports by a Central Public Sector Undertaking, the quantity,
total value, description and specifications of the imported goods are certified
by the Chairman and Managing Director of the said Central Public Sector
Undertaking; and
(c) In the case of imports by a Private Sector Project, the quantity, total
value, description and specifications of the imported goods are certified by the
Chief Executive Officer of such project.
(Vide:- Notification No.50/2017-Condition
No- 95)
2.
If,-
(a) In the case of imports by the constituent units of the Department of Atomic
Energy, the quantity, total value, description and specifications of the
imported goods are certified by an officer not below the rank of a Joint
Secretary to the Government of India in the Department of Atomic Energy.
(b) In the case of imports by a Central Public Sector Undertaking, the quantity,
total value, description and specifications of the imported goods are certified
by the Chairman and Managing Director of the said Central Public Sector
Undertaking; (Vide:- Notification No.50/2017-Condition
No- 96)
3.The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol. (Vide:- Notification No.50/2017-Condition No- 97)
4. If the importer, at the time of import, 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 Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP). (Vide:- Notification No.50/2017-Condition No- 98)
5. If, -
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case
(1) Form for medicines
used for treatment of Spinal Muscular Atrophy/ Duchenne Muscular
Dystrophy
covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
Certificate No....
. of
...
.. (year)
Certified that the medicine
.(name of the medicine) to be used for
the treatment of
.............( patient name), is a life saving
medicine used specifically for Spinal Muscular Atrophy / Duchenne
Muscular Dystrophy and exemption from the payment of customs duty and
Integrated GST is recommended.
Signature with date of
Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.
or
(2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.
Certificate No....
. of
...
.. (year)
Certified that the drug / medicine
.(name of the drug / medicine)
to be used for the treatment of
.......( patient name), is a life
saving drug / medicine for
..( disease name) and exemption from
the payment of customs duty is recommended.
Signature with date of
Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.
and
(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. ]
(Vide:- Notification No.50/2017-Condition No- 16)
6. If the importer at the time of import-
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy
Director General or Assistant Director General, Health Services, New Delhi,
Director of Health Services of the State Government or the District Medical
Officer/Civil Surgeon of the district, in each individual case, that the
goods are life saving drugs or medicines (Regarding description, quantity
and technical specificity); and
(c) furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, to the effect that
the imported goods shall be used for the personal purpose and he shall pay,
on demand, in the event of his failure to use the imported goods for the
said purpose, an amount equal to the difference between the duty leviable on
such quantity of the imported goods but for the exemption under this
notification;
FORM
Certificate No.............. of .............(year)
Certified that the ...................... (name of the drug/ medicine) being imported by ...............................(name of the patient) is a life saving drug/medicine and required in ........................ (quantity) for treatment period .........(months) and exemption from the payment of IGST is recommended.
Signature with date of Director
General /
Deputy Director General /
Assistant Director General, Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon]
(Vide:- Notification No.50/2017-Condition No- 104)
7. If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986. (Vide:- Notification No.50/2017-Condition No- 111)
8. If the goods are imported by,
(a) a Centre of Excellence listed in List 35; or
(b) any person or institution on recommendation of any Centre of Excellence
listed in List 35, certifying that the person (by name) for whom the drugs or
medicines are being imported, is suffering from a rare disease (to be specified
by name) and requires these drugs or medicines for the treatment of said rare
disease.
(Vide:- Notification No.50/2017-Condition
No- 112)
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)