TaxTMI 
TaxTMI 
Seeks to prescribe exemption and effective rates of basic customs duties for specified goods of Chapter 1 to 99 of the First Schedule to the Custom Tariff Act.
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....rom so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; b. from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is 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 the goods specified against serial Nos. 238, 239, 240, 241, 242, 243 and 244 of the said Table on or after the 1st day of April, 2002 . 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 of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Cows, heifers, bulls, go....
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.... - - 26. 1301.90 Oleopine resin 15% - - 27. 1302.19 or 1302.20 All goods 15% - - 28. 15 Edible oils falling under heading No. 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15 85% - - 29. 15 All goods (other than edible oils) falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 35% - - 30. 15 Refined vegetable oils of edible grade, in loose or bulk form 85% - - 31. 15 Vegetable oils of edible grade, in loose or bulk form other than those specified against S. No. 30 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining Explanation.-The expression "Vegetable oil" means- a.in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and b.in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%. 75% - 4 32. 15 Crude palm oil and its fractions, 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" 55% - 5 33. 15.05 All goo....
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....try. 5% - - 54. 25 Spodumene ore, Strontium ore or Natural Boron ore 15% - - 55. 25.03 Crude or unrefined sulphur 5% - - 56. 25.19 The following goods, when imported for use in the manufacture of refractory products falling under Chapter 69, namely:- (1) Dead burnt magnesite (DBM) having- a. magnesium oxide content not less than 92% by weight, b. silica content less than 4% by weight, and c. bulk density not less than 3.20gm/cc (2) Fused magnesia (3) Sea water magnesia 15% - 7 57. 2523.10 Cement clinkers 25% - - 58. 2523.29 Ordinary Portland Cement 25% - - 59. 2620.19 All goods (excluding zinc dross) 15% - - 60. 2620.30 All goods (excluding copper mill scale) 15% - - 61. 27 N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene 20% - 7 62. 27.01 Coking coal of ash content below 12% 5% - - 63. 27.01 Coking coal of ash content of 12% or more 15% - - 64. 2701.12 All goods other than coking coal 25% - - 65. 2707.99 Carbon black f....
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....s Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955) 15% - - 80. 28, 29 or 30 Formulations or bulk drugs, namely, Ceftazidime, Cefotaxime, Cisplatin, Melaginina, Measles vaccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha (PGF2), Salazosulpha pyridine, Sulphadoxine or Sulphamethoxy pyrazine. Explanation.- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955) 25% - - 81. 28, 29, 30 or 38 The following goods, namely:- (A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 2 (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above (C) Other life saving drugs or medicines Nil Nil Nil Nil - Nil - 7 8 82. 28 or 38 The following goods, namely:- ....
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.... use as manure or for the production of complex fertilisers 5% - - 100. 31 Composite fertilisers 5% - - 101. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% - - 102. 3102.10 Urea, for use as manure 5% - - 103. 3104.30 Potassium sulphate, containing not more than 52% by weight of K2 5% - - 104. 3105.30 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% - - 105. 32, 39 or 71 The following goods, namely :- (i) Silver powder suspension of Chapter 32 or 71; (ii) Silicone resin and silicone rubber of Chapter 39 5% Nil 11 106. 32, 34, 38, 83 or any other Chapter a. Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ; b. Hinges, metal locks and back of photo frames, and fittings for photo frame / box ; c. Wax items for candle holder / votive / cup; d. Chemicals / lacquer required for improved finish of export product ; e. Motifs for attachment on export product; f. Severe atmos....
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....Nil 15 120. 3701.20 or 3702.20 Instant print film 5% - - 121. 3702.32,3702.39, 3702.42, 3702.43 or 3702.44 All goods 25% - - 122. 38 Lumulus Amebocyte Lysate (LAL) Test Kit 15% - - 123. 38 Dipping Oil, Paclobutrazol (Cultar) 15% - - 124. 38 Bio-pesticides, based on - (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus 5% - - 125. 38 or 81 Graphite synthetic or cobalt alloy/metal powder, for the manufacture of diamond tools falling under Chapter 82 25% - 7 126. 3823.70 All goods 35% - - 127. 39 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 7 128. 39 Saddle tree 5% - - 129. 39 or 74 (i) Alatheon of Chapter 39 (ii) Copper wire of Chapter 74 Nil Nil 16 130. 39, 48 or any other Chapter Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters Nil Nil - 131. 39, 44, 45, 54, 56 or 95 The following goods for use in the manufacture of spor....
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....velopes for such greeting cards, diaries and calendars, imported by the United Nations International Children's Emergency Fund (UNICEF) Nil - - 146. 49 Printed books (including covers for printed books) and printed manuals (including those in loose-leaf form with binder) Nil - - 147. 49 Cheque forms (including blank travellers cheques) 15% - - 148. 49.06 All goods Nil - - 149. 49.07 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil Nil - 150. 49.11 Plans, drawings and designs Nil - - 151. 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 5% - - 152. 51.01 The following goods, namely:- (A) Raw wool of average fibre diametre 32 microns and above; (B) Shorn wool falling under sub-heading No. 5101.21; (C) Carbonised wool falling under sub-heading No. 5101.30 5% 15% 15% - - - - ....
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....apter 84 or 85 25% - 7 and 22 176. 72 or any other Chapter The horological raw materials specified in List 4 15% - 23 177. Any Chapter Coin blanks imported by a Mint of the Government of India Nil Nil 24 178. 72.01 Pig iron 15% - - 179. 7202.60 Ferro-nickel 5% - - 180. 72.03 Hot briquetted iron (HBI) and sponge iron, imported by or on behalf of an electric arc furnace unit or induction furnace unit 25% - - 181. 72.04 Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting 5% - 18 182. 72.04 Re-rollable scrap 25% - 25 183. 7204.21 Scrap of stainless steel, for the purpose of melting 5% - - 184. 72.06 Ingots 25% - - 185. 72.07 Billets, blooms and slabs containing by weight less than 0.6 per cent. of carbon 25% - - 186. 72.08 or 72.11 Iron or non-alloy steel hot rolled coils (flat rolled products in coils, not further worked than hot rolled, of not less than 1.5 mm. thickness, of a w....
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....inery, 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 Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh Nil Nil - 205. 84 or any other Chapter Goods specified in List 7, required for setting up of a Training and Development Project by the Jewellery Product Development Centre, Mumbai or the Indian Gemological Institute, Delhi, or the Indian Diamond Institute, Surat 15% - 30 206. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 31 207. 84 or 85 Parts of outboard motors specified in List 8 5% - 32 208. 84 or any other Chapte....
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....esel driven vehicles into Compressed Natural Gas driven vehicles; (2) Parts of the kits specified at (1) above 5% - 37 215. 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% - 37 216. 84 or any other Chapter The following goods, namely:- (1) Kits required for the conversion of motor-spirit or diesel driven vehicles into Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) above 5% - 37 217. 84 or any other Chapter Goods specified in List 11 required for construction of roads Nil Nil 38 218. 84 or any other Chapter Navigational, communication, air-traffic control and landing equipment and spares for maintenance of such equipment when imported by Airports Authority of India 25% - 39 219. 84 or any other Chapter Goods specified in List 12 required for the initial setting up of a hotel or for substan....
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....h Dispensing Mechanism and Deposit Modules) for Automatic Teller Machines (ATMs) 15% - - 235. 8479.50 or 8479.89 Machinery for production of commodities 25% - - 236. Any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 41 237. Any Chapter All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) 5% 16% 42 238. 85 Apparatus for carrier current line system or digital line systems, namely, HDSL system required for basic telephone service 5% 16% 43 239. 84, 85 or 90 Goods specified in List 13 required for cellular mobile telephone service 5% 16% 44 240. 84, 85 or 90 Goods specified in List 14 required for radio paging service 5% 16% 45 241. 84 or 85 Goods specified in List 15 required for closed user's group 64 KBPS domestic data network via INSAT satellite system 5% 16% 46 242. 84, 85 or 90 Goods specified in List 16 required for Pub....
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....m unit or television team Nil Nil 54 256. 84, 85 or 90 The goods specified in List 22 15% - - 257. 28, 29, 84, 85 or 90 The goods specified in List 23, for the manufacture of laser and laser based instrumentation Nil Nil 55 258. 84, 85 or 90 The goods specified in List 24 5% - 56 259 85 (1) Newspaper page transmission and reception facsimile system or equipment; (2) Telephoto transmission and reception system or equipment 5% - 57 260. 85 One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books Nil - - 261. 85 Compact disc mechanism; tape deck mechanism 25% - - 262. 85 CNC Systems 25% - - 263. 85 or any other Chapter Parts of CNC systems 25% - 7 264. 85 Video cassettes and video tapes, of a predominantly educational character Nil Nil 58 265. 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Nil Nil - 266. 85 Deflection components for use in colour monitors f....
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....s containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil Nil - 284. 85.24 Recorded magnetic tapes, Compact Disc - Read Only Memory (CD-ROMs) and floppy diskettes, imported by the University Grants Commission for use in computers Nil Nil 60 285. 49 or 85.24 The following goods, namely:- (i) Information Technology software, and (ii) Document of title conveying the right to use Information Technology software. Explanation.- "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Nil - - 286. 8525.10 Transmission apparatus other than apparatus for radio broadcasting or television 15% - - 287. 8525.20 Cellular Phones and Radio trunking terminals 5% - - 288. 8525.40 Digital still image video cameras 15% - - 289. 8527.90 or 8529.90 Portable receivers for calling, alerting or pagin....
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....ts; (4) plugs and sockets for co-axial cables and printed circuits; (5) connection and contact elements for wires and cables; (6) wafer probers 15% - - 303. 8540.11 All goods other than colour television picture tubes 25% - - 304. 8543.89 Electrical machines with translation or dictionary functions 15% - - 305. 8543.89 Complete Ozone generators 15% - - 306. 8543.90 Printed circuit assemblies for - (i) proximity cards and tags; (ii) electrical machines with translation or dictionary functions. 15% - - 307. 8544.41 or 8544.49 Electric conductors, for a voltage not exceeding 80 V, of a kind used for telecommunications 15% - - 308. 8544.51 Electric conductors, for a voltage exceeding 80 V, but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications 15% - - 309. 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 25, imported by a licensed amateur radio operator 5% - 61 310. 85 or any other Chapter Parts, sub-assemblies, SKD kits, CKD kits of Approach Surveillance Rad....
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....ds Nil Nil 68 321. Any Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India Nil Nil 69 322. 89.01, 89.02, 89.04, 8905.10 or 8905.90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% Nil 70 323. 89.06 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil Nil 70 324. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading Nos. 89.01, 89.02, 89.04, 89.05 (except 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) Nil Nil 71 325. Any Chapter Parts, for repair of dredgers Nil Nil - 326. 28, 29, 32, 39, 70 or 90 The following goods, namely:- (A) Goods specified in List 26, for the manufacture of telecommunication grade optical fibres or optical fibre cables; (B) Fibre reinforced plastic ro....
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....for the manufacture of Photographic cameras 15% - 7 345. 90.07, 9010.10, 9010.50 or 9010.90 The following goods, namely:- (i) Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus falling under heading No. 90.07; (ii) All goods falling under sub-heading No. 9010.10, 9010.50 or 9010.90 15% - - 346. 90.22 Linear accelerator with beam energy 15 MeV and above 5% - - 347. Any Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5% - 78 348. 90 or any other Chapter The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 29; (B) Accessories of the medical equipment at (A) above; (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above Nil Nil Nil - ....
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....s for games and sports Nil Nil 82 360. 9503.10 and 9503.90 Parts of electronic toys for the manufacture of electronic toys 5% - 7 361. 9504.90 Parts of video games for the manufacture of video games 5% - 7 362. 95 or any other Chapter (i) Synthetic tracks and artificial surfaces of heading No.95.06; (ii) Equipment required for installation of (i) above Nil Nil 83 363. Any Chapter The following goods for laying synthetic tracks and artificial surfaces of heading No.95.06, namely :- (1) Asphalt resurfacer; (2) Acrylic resurfacer; (3) Cushion coat; (4) Acrylic colour concentrate; (5) Acrylic marking paint; and (6) Polytan in powder or granule form Nil Nil 84 364. 9608.60, 9608.91 or 9608.99 The following goods, namely:- (i) Refills for ball point pens, comprising the ball point and ink-reservoir ; (ii) Pen nibs and nib points; (iii) Parts (including caps and clips) of pens of any kind and pen-holders described in heading No. 96.08 15% - - 365. 97 Works of art created abroad by Indian artists and sculptors, imp....