Seeks to exempt specified goods falling in the First Schedule to the Customs Tariff Act from Special Additional Duty (SAD) of Customs.
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....ke goods on their sale or purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table : Provided that in respect of the goods specified against S. Nos. 30, 31, 32, 42 and 43 of the said Table, "Nil" rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Sc....
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....e Ministry of Commerce and Industry. Nil 7. 25.03 Crude or unrefined sulphur Nil 8. 27.09, 27.10, 27.11, 27.12, 27.13, 27.14 or 27.15 All goods Nil 9. 28 Phosphoric acid for the manufacture of fertilizers Nil 10. 29 Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories Nil 11. 29 or 38 Gibberellic acid Nil 12. 31 Kyanite salts, in a form indicative of their use for manurial purpose Nil 13. 31 Muriate of potash for use as manure or for the production of complex fertilizers Nil 14. 31 Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of complex fertilizers Nil 15. 31 Com....
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....ety, 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 28. 5303.10 Raw jute Nil 29. 71 The following goods, namely:- (i) Raw pearls, other than cultured pearls; (ii) Rubies, emeralds and sapphires, unset and imported uncut; (iii) Rough diamonds; (iv) Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) (v) Rough semi-precious stones Nil 30. 71 Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th Apri....
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....001 -Customs, dated the 1st March, 2001 Nil 36. 88 Aeroplanes, helicopters, simulators of aeroplanes and gliders Nil 37. 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), specified against S. No. 322 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2000, subject to the conditions specified in the Annexure to that notification in relation to such good Nil 38. 90.22 Linear accelerator with beam energy 15 MeV and above Nil 39. 98.01 All goods specified in items (i), (ii) and (iv) in column (3) against S. No.....
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