Nil duty or 5% duty on specified goods when imported into India for use in the manufacture of the finished goods - 25/1999 - Customs -Tariff

Concessional import duty relief for specified inputs used in manufacture, subject to procedural compliance and notification conditions.

Exemption is granted for specified imported inputs used in manufacture of listed finished goods: List A goods receive full concessional relief and List B goods receive a reduced ad valorem concession, applicable only to that portion of customs duty under the First Schedule exceeding the concession rate; concessional importation requires compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and is subject to the notification's conditions, schedule and subsequent amendments.