Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

Effective rate of duty on various items

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stoms Tariff Act, as in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column ( 6 ) of the said Table. Provided that nothing contained in this notification shall apply to goods specified against serial Nos. 212, 213, 214, 215, 216, 217, and 218 of the said Table on or after the 1^st day of April, 2001. Explanation :- For the purposes of this notification, the rate specified in column (4) or column (5), is ad valorem rate, unless otherwise specified. Table S.No. Chapter or heading no. or sub-heading No  Description or goods Standard rate AdditionalDuty rate Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - - 2. 1 Grand parent poultry stock and Donkey Stallions 25% - - 3. 0402.10 or 0402.21 All goods Nil - - 4. 0405.10 or 0406.90 All goods 35% - - 5. 5 Pancreas Nil - -....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lm oil and its fractions there or, whether refined or not) of edible grade, in loose or bulk form other than those specified against S.NO. 29 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining. ii. Palm oil, and fractions thereof of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati" Explanation:- The expression "Vegetable oil" means any vegetable oil with free fatty acid content of at least 0.5% 15% - 4 31 17.01 All goods 60% - - 32 1702.11 or 1702.19 All goods 25% - - 33 17.03 All goods 15% - - 34 1704.10 All goods 35% - - 35 1806.90 Food preparation, meant for infant use and put up for retail sale, of - i. flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally defatted basis; or ii. goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis 15% - - 36 1901.10 Pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an Standards specifications ISI :1448 (P-31)- 1968 as in force for the time being and is ordinarily used as an illuminant in oil burning lamps. 25%   - 59 27 N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene 20% - 4 60 27.10 Naphtha 5% - - 61 27.10 or 2714.90 All goods, for the manufactures of ferulisers Nil Nil 4 62 2711.11 Liquefied natural gas 5% - - 63 2711.11 or 2714.90 All goods, for the purpose of power generation - Nil - 64 28 or 29 Chemicals, for use in the manufacture of Centchroman Nil - - 65 2801.20 Iodine for manufacture of Potassium Iodate - Nil 4 66 28 The following goods:- i. Radium and its salts; ii. Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes; iii. Molybdenum 99 and technetium 99 m isotopes; iv. Enriched uranium or uranium oxide 15% - - 67 28 Phosphoric acid, for the manufacture of fertilizers 5% Nil - 68 28 Anhydrous ammonia, for the manufacture of fertilizers - Ni....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....38 The following goods, namely:-a.Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 2 Nil Nil - • Bulk drugs used in the manufacture of life saving drugs or medicines at(A) above Nil - 4 • Other life saving drugs or medicines Nil Nil 7 81 29 Maltol, if imported for use in the manufacture of Deferiprone Nil - 4 82 30 Homoeopathic medicines 25% - - 83 30 Reference Standard, imported by the Central Drug Laboratory, Calcutta Nil Nil 8 84 30 Medicaments containing spirit - Nil - 85 31 Kyanite salts, in a form indicative of their use for manurial purpose 5% - - 86 31 Muriated of potash, for use as manure or for the production of complex fertilisers 5% - - 87 31 Ammonium phosphate or ammonium nirtrophosphate, for use as manure or for the production of complex fertiliesers 5% - - 88 31 Composite fertilisers 5% - - 89 31 Potassium Nitrate, in a from indicative or its use for manurial purpose 5% - - 90 3102.10 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2.39 3702.42 3702.43 or 3702.44 All goods 25% - - 108 38 Lumulus amebocyle (LAL) Test Kit 15% - - 109 38 Dipping Oil, Paclobutrazol (Cultar) 15% - - 110 38 Bio-pesticides, based on- i. Bacillus thuringlensis var. kurstaki ii.Bacillus thuringiens var. israelensis. iii. Bacillus sphaericus 5% - - 111 3823.70 All goods 35% - - 112 39 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 4 113 39 Saddle tree 5% - - 114 39 or 74 i. Alatheon of Chapter 39 ii. Copper wire of Chapter 74 Nil Nil 14 115 39, 48, or any other Chapter Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exports Nil Nil - 116 39, 44, 45, 54, 56, 95, The following goods for use in the manufacture of sports goods, namely:- 1. Nylon gut falling under Chapter 39, 54 or 56; 2. Willow clefts, ashwood or beechwood falling under Chapter 44; 3. Cork bottoms falling under Chapter 45 or 95 15% - - 117 39.20 Subbed polyester base imported for the manufacture or medica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....drawings and designs Nil - - 133 51.01 Raw wool, imported by a registered Apex handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation Nil - - 134 51.01 The following goods, namely:- A. Raw wools of average fibre diametre 32 mlcrons and above; 5% - - B. Shorn wool falling under sub-heading no. 5101.21; 15% - - C. Carbonised wool falling under sub-heading No. 5101.30 15% - - 135 53.01 Flax fibre 25% - - 136 5303.10 Raw jute 5% - - 137 5303.90 Jute waster ( including yarn waste and garnetted stock ) 25% - - 138 54, 55, or 58 Lining and inter-lining materials Nil Nil 17 139 63.02 Cotton terry towels 25% - - 140 64 or any other Chapter The following goods for use in the leather industry, namely:- 1.Parts, consumables and other items specified in List 3 ( A ) 25%   - - • Other parts, consumables and items specified in List 3 ( B ) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in coils, not further worked than hot rolled, or not less than 1.5 mm, thickness, or a width exceeding 500mm, and of a weight not less than 500 kgs, per piece), containing carbon content less than 0.6 percent by weight. 25% - - 164 72.18 Stainless steel slabs 25% - - 165 Any Chapter Coin blanks imported by a Mint of the Government of India Nil Nil 21 166 72 or any other Chapter The horological raw materials specified in List 4 15% - 22 167 72 or 73 All goods required for the manufacture of goods falling under Chapter 84 or 85 25% - 4 and 23 168 75.01 Nickel oxide sinter for use in the manufacture of steel 5% - 4 169 75.02 Unwrought nickel for use in the manufacture of steel 5% - 4 170 75.08 All goods 15% - - 171 76.02 Aluminium waster and scrap 15% - - 172 7615.19 All goods (other than pressure cookers of aluminium alloys or non-stick utensils of alumininum) 25% - - 173 7615.20 All goods (other than Sanitary ware of aluminium or aluminium alloys) 25% - - 174 80.07 All goods 25% - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 25%   28 184 84 or 85 The following goods, for manufacture of ground power units and air jet starters:- 1. Diesel engines of 2400 rpm; 2. Alternators of 400 Hz, 115/200 V and 2400 rpm; 3. Oil free dry screw compressor 25% - - 185 84 or any other Chapter The following goods, namely:- 1. Plant, machinery, equipment, special tools, tackles, spares ( including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salboni in West Bengal and at Mysore in Karnataka; 2. Plant, machinery, equipment, spares ( including insurance spares ) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nashik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh Nil Nil - 186. 84 or any other Chapter The following goods, namely:- a. Vaccum tube solar collectors, concentrating solar collectors, for manufacture of solar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 1. Kits required for the conversion of motor-spirit of diesel driven vehicles into Compressed Natural Gas driven vehicles; 2. Parts of the kits specified at (1) above 5% - 32 206. 84 or any other Chapter The following goods, namely:- 1. Kits required for the conversion of motor-spirit or diesel driven vehicles into Propane driven vehicles; 2. Parts of the kits specified at (1) above 5% - 32 207. 84 or any other Chapter Goods specified in List 10 required for construction of roads  Nil Nil 33 208. 84 or any other Chapter Navigational, communication air-traffic control and landing equipment and spare for maintenance of such equipment when imported by Airports Authority of India 25% - 34 209. 84 or any other Chapter Goods specified in List 11 required for the initial setting up of a hotel or for substantial expansion of a hotel   25% - 35 210. Any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 36 211. Any Chapter All goods imported by a manufacturer-supplier for the manu....