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Effective rate for specified goods falling under Chapter 28, 29, 30 or 39
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Customs duty cap limits ad valorem duty on specified chemical imports, exempting the portion that exceeds the capped rate.
The Central Government, invoking its power under the Customs Act, exempts imports of specified goods listed in the annexed Table from so much of customs duty as exceeds the amount calculated at a capped ad valorem rate under the First Schedule to the Customs Tariff, thereby limiting payable duty on those items to the capped ad valorem amount when imported into India.
Effective rates of basic duty for specified goods exempted from additional duty falling within Chapters 28, 29 or 38
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Customs duty exemption for specified chemical imports reduces basic duty and removes additional duty subject to import-use conditions.
Exemption reduces the basic customs duty to specified effective ad valorem rates and removes the additional duty under the Customs Tariff for listed goods in Chapters 28, 29 and 38 when imported into India, provided the goods meet the stated import-use conditions - namely use in manufacture of fertilizers for anhydrous ammonia and phosphoric acid, use in manufacture of raw cubic zirconia for zirconium and yttrium oxides, and an unconditional nil rate for gibberellic acid.
Effective rates for specified goods falling under Chapters 28, 29 or 30
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Customs exemptions for specified chemicals and bulk drugs reduce effective duty rates where imports meet reactor or drug-manufacture conditions.
Notification limits customs liability on specified goods in Chapters 28-30 by exempting that portion of duty exceeding the amount calculated at stated effective rates in the Table, subject to conditions. The Table lists particular substances and categories, prescribes an effective rate for each, and attaches use-based conditions for reduced duty on items such as reactor fuel components and bulk drugs intended for manufacture of listed life saving medicines.
Effective rates for specified goods falling within Chapter 29
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Effective customs duty rates for specified Chapter 29 goods cap import duty at prescribed ad valorem levels.
The Central Government prescribes effective customs duty rates for specified Chapter 29 goods, exempting imports from that portion of duty exceeding the stated ad valorem rates for each listed item, and applies limited conditions for certain entries including actual user import for manufacture of butachlor, Government of India import of DDT (technical), and import of DDT formulations for the National Malaria Eradication Programme.
Amendments to Notifications No. 145/76-Cus., No. 265/88-Cus., No. 29/89-Cus., No. 36/90-Cus. and No. 17/93-Cus.
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Customs tariff amendment changes exemption scope and replaces tariff tables altering duty rates and importer declaration requirements.
Amendments substitute text and Tables in five customs notifications to change exemption scope and duty calculation: omission of a sacramental wine phrase and conversion to a pure ad valorem rate; substitution of a proviso requiring an importer declaration that planting material is only for sowing or planting; replacement of tariff Tables setting specified standard and preferential rates for listed agricultural items; and replacement of a Table to prescribe nil duty on certain petroleum headings and on goods imported for power generation.
Exemption from basic and additional duty to all goods falling under Heading No. 27.10 imported for manufacture of fertiliser
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Customs duty exemption for imported goods used in fertiliser manufacture subject to importer undertaking and compliance requirements.
Exempts all goods falling under Heading No. 27.10 from basic customs duty and the additional duty under section 3 when imported for manufacture of fertiliser, provided the importer gives an undertaking that the goods will be so used, maintains and produces certified accounts of receipt and consumption at the place of manufacture within three months (or extended period), and agrees to pay on demand the duty differential if these conditions are not complied with.
Effective rates for certain specified goods falling within Chapter 27
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Effective customs duty rates set for specified hydrocarbon imports, with ceilings and definitional smoke-point criteria.
Notification exempts specified imported goods under the Customs Tariff First Schedule from customs duty in excess of stated effective ad valorem rates by tariff heading in Chapter 27, specifying reduced rates for low-ash coking coal and nil rates for kerosene and naphtha, and providing definitional criteria and the smoke point test method for identifying kerosene.
Effective rates for certain specified goods falling within Chapter 26
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Customs duty exemption limits duty on specified Chapter 26 imports by prescribing fixed effective ad valorem rates for relief.
The Central Government exempts goods specified by heading or sub heading in Chapter 26 from that portion of customs duty exceeding the amount calculated at the prescribed effective ad valorem rate. The exemption applies only to the listed tariff entries and substitutes the specified effective rate for the higher duty otherwise leviable on importation; particular product exceptions for certain headings are noted in the Table.
Effective rates for certain specified goods falling within Chapter 25, 28 or 38
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Customs duty adjustment: effective import duty rates set for specified goods, altering exemption scope and applicable ad valorem rates.
Central Government under section 25(1) of the Customs Act exempts specified imported goods from that portion of customs duty in excess of the amount calculated at the effective rate shown in the annexed Table; the Table lists goods and their effective duty treatments, including nil rates for certain phosphates and specified effective/ad valorem rates for graphite, magnesia/magnesite products and high purity alumina.
Effective rates for certain specified goods falling within Chapter 20
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Effective customs duty rate: excess duty on specified Chapter 20 imports exempted where duty exceeds prescribed ad valorem calculation.
The Central Government, exercising statutory authority under the Customs Act, exempts specified Chapter 20 goods from that portion of customs duty under the First Schedule which exceeds the amount calculated at the prescribed ad valorem rate; the exemption applies on importation to the goods and headings listed in the notification's Table.
Effective rates for certain specified goods falling within Chapter 21
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Customs duty exemption rates adjusted for certain Chapter twenty-one imports, reduced ad valorem rates specified for listed goods.
Notification under section 25(1) sets specified effective rates of customs duty for imports in Chapter 21 by exempting that portion of the First Schedule duty which exceeds amounts calculated at the ad valorem rates in the Table: heading 2104.10 at 55% ad valorem; heading 2106.90 at 60% ad valorem; and Chapter 21 milk food for infants and invalids at nil rate.
Effective rates for certain specified goods falling within Chapter 19
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Customs duty exemption for specified Chapter 19 goods reduces payable customs duty to a prescribed effective rate on import.
Customs duty exemption is granted for certain goods under specified Chapter 19 tariff headings when imported, exempting from customs duty that portion which exceeds the amount calculated at the effective rate specified in the notification's Table, thereby capping payable ad valorem duty for the listed goods.
Effective rates for certain specified goods falling within Chapter 16
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Customs duty exemption establishes an effective ad valorem rate for specified imported goods under the tariff schedule.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified imported goods within certain First Schedule sub headings from that portion of customs duty exceeding the amount calculated at the effective rate specified in the Table, and for the listed goods fixes a uniform 55% ad valorem rate of duty for the purpose of limiting the leviable customs duty.
Effective rates for specified goods falling within Chapter 15
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Effective duty rates reduced for specified edible oils and tallow, capping customs duty at set ad valorem rates.
The Central Government exempts imports of specified Chapter 15 goods from any portion of First Schedule customs duty exceeding the amounts calculated at the ad valorem effective rates specified in the notification's table, thereby capping duty payable for the listed headings at those prescribed ad valorem rates.
Effective rates for specified goods falling under sub-heading Nos. 1302.19 and 1301.90
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Effective customs duty rates limit payable import duty on specified vegetable saps and oleopine resin under tariff entries.
Notification No. 11/94-Cus fixes effective ad valorem duty rates for specified imported goods so that customs duty shall be limited to the amount calculated at those rates. Vegetable saps and extracts under sub-heading 1302.19 and oleopine resin under sub-heading 1301.90 are chargeable only at their respective effective rates, with the excess portion of the tariff in the First Schedule exempted on import into India.
Baggage Rules, 1994
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Baggage concessions for travellers: duty exemptions, allowances and conditions for residents, tourists and persons transferring residence.
These Rules create differentiated duty-free baggage regimes for residents, tourists and persons transferring residence, defining eligibility and limits for importation of used personal effects, household articles, professional equipment and souvenirs, while excluding listed items in Appendices A and B. Residents receive general allowances and special allowances tied to duration of stay abroad and age; tourists may temporarily import personal effects and limited souvenirs if re-exported; transferees are entitled to exemptions on bona fide personal and household effects subject to possession and use abroad and specified exclusions. Timeframes, conditionalities and extension powers govern unaccompanied baggage and crew.
Effective rates for specified goods falling under sub-heading No. 1211.90
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Customs effective rates for specified plant materials reduce applicable import duty to prescribed ad valorem rates for listed goods.
Notification exercises governmental power under the Customs Act to set effective rates of customs duty for specified imported plant materials, limiting payable customs duty to amounts calculated at the ad valorem rates listed for each described commodity, including jigat (bark of Machilus makarantha) and jaborandi leaves.
Effective rates for goods falling under sub-heading Nos. 0909.40 and 0910.40
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Customs duty exemption caps duty for specified tariff subheadings by imposing an effective ad valorem rate on imports.
The Central Government limits customs duty on imports under tariff subheadings 0909.40 and 0910.40 by exempting any duty in excess of the amount calculated at the specified ad valorem rate; the notification invokes executive power under the Customs statute and prescribes the affected subheadings, a description of the goods, and the applicable ad valorem rate in the Table.
Effective rates for certain specified goods falling within Chapter 4
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Effective customs duty rates redefine applicable ad valorem charges for specified chapter goods imports under an exemption notification.
Central Government exempts specified Chapter 4 goods from that portion of customs duty in excess of amounts calculated at the prescribed ad valorem rates in the annexed table, substituting effective duty rates for the First Schedule tariff entries on import. The table identifies headings and subheadings and assigns effective ad valorem rates to groups of goods, including a general forty percent rate, specified nil rated dairy subheadings, and a ten percent rate for dried milk powder with limited fat content.
Effective rates for certain specified goods falling within Chapter 1
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Customs duty exemption limits import duty on specified live animals to prescribed effective rates, reducing excess tariff liability.
The Central Government exempts specified Chapter 1 live animals and poultry stock from customs duty in excess of prescribed effective rates, establishing that certain breeding and production animals attract nil effective duty while grand parent poultry stock and donkey stallions imported for mule breeding by government authorities are subject to stated ad valorem effective rates.

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