TaxTMI 
TaxTMI 
Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99
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....ng of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,- (a) from 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 - ^36[(b) the goods specified against serial No. 252A of the said Table before 7th day of July, 2009 and after 31st day of March, 2011;] (e) the goods specified against S.No.77A, of the said Table on or after the 1st day of October, 2010. (f) the goods specified against serial No.11A of the said Table on or after the ^34[1st....
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....bsp; - 2 1 Grand parent poultry stock and Donkey stallions 25% - - ^85[2A. ^162[0306 16 or 0306 17] Live SPF L. Vannamei broodstock 10% - -] ^46[3 0402 10 or 0402 21 00 Goods upto an aggregate of ^157[fifty thousand metric tonnes] of total imports of such goods in a financial year. Nil - 1] 3A 0402 21 00 All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods 5% - 1 3AA. 0405 Butter, ghee and butter oil 30% - - ^47[3AB 0405 White Butter, Butter oil, Anhydrous Milk Fat upto an aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year. Nil - 1] 4 0406 90 00 All goods 30% - - 5 5 Pancreas 5% - - 6 0511 91 Artemia cyst, including wet Artemia Cyst 5% - - 7 5 or any other Chapter The following goods, namely:- (1) Frozen semen; (2) Frozen semen equipment, namely:- (a) flasks, refrigerators, vessels, jars or dewars, and their accessories; (b) Plastic insemination shea....
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....l goods (other than those falling under sub-headings 1209.91 and 1209.99) 15% - - 25 1209 91 or 1209 99 All goods 5% - - 26 1211 30 00, 1211 40 00 or 1211 90 All goods (other than liquorice roots) 15% - - ^59[26A. 1301 90 13 Asafoetida 20% - -] 27 1301 90 49 Oleopine resin 5% - - 28 1302 19 or 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) 15% - - ^90[28A. 1401 10 00 Bamboo for use in the manufacture of agarbatti 10% - -] 29 15 Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 85% - - 29A 1507 10 00 All goods ^19[Nil] - - 29B 1507 90 10 All goods 7.5% - 30 15 I. The following goods, other than of edible grade, namely:- (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufactu....
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...., provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure 31 15 Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) 85% - - 32 15 Vegetable oils of edible grade, in loose or bulk form (other than those specified against S.No. 31 above and those falling under heading 1511) 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 and 5 33 1505 All goods ....
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....r infant use and put up for retail sale, of- (i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or (ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. 17.5% - - 43 1901 10 Preparations for infant use, put up for retail sale 30% - - 44 1905 31 00 or 1905 32 All goods 30% - - 45 20041000 All goods 30% - - ^92[45A. ^166[2008 93 00, 2009 81 00, 2009 90 00, 2202 90] Cranberry products 10% - -] 46 20091100, 20091200 or 2009 19 00 Orange juice 30% - - 47 210690 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 degrees centigrade) 30% - - 48 22 Wine, for use as sacramental wine 30% Nil 6 49 2207 10 All goods - Nil - 50 2207 20 00 All goods 7.5% - - 51 22....
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.... Corporation Limited Bharat petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps. Nil - - ^5[**] 74A 2710 Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra Nil Nil - ^24[74B. 2710 Naphtha, for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 [No. 36 OF 2003] to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used fo....
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....5% - - (B) Bulk drugs used in the manufacture of drugs or medicines at (A) above 5% - 5 83 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 4 Nil - - (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above Nil - 5 (C) Other life saving drugs or medicines Nil Nil 8 84 28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5 (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5 (C) Goods specified in List 6 for manufacture of telecommunication grade FRP Nil - 5 85 28, 29, 84, 85 or ....
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....ate or ammonium nitro- phosphate, for use as manure or for the production of complex fertilisers 5% - - 109 31 Composite fertilisers 5% - - 110 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% - - 111 3102 10 00 Urea 5% - - 112 31043000 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - - 113 31053000 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% - - 114 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 atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted Cast Iron Artware ; (g) Heat resistant paint used on cast i....
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....rolls of 400 feet and1000 feet 5% - - 130 3701 20 00 or 3702 Instant print film 5% - - 132 3704 (1) Cinematographic films, exposed but not developed; Nil Nil - 135 38 Dipping Oil, Paclobutrazol (Cultar) 10% - - 136 38 Bio-pesticides, based on - (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa 5% - - 138 2852 or 3822 Pharmaceutical Reference Standard 5% - 17 139 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70 All goods 15% - - 140 39,48 or any other Chapter Tags, labels, stickers, belts, buttons or hangers, imported by bona fide exporters Nil Nil - 141 39 or 74 (i) Alatheon of Chapter 39 (ii) Copper wire of Chapter 74 Nil Nil 5 and 18 142 39 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 5 ^60[142A 39 or any Chapter Security fibre, security threads, M-feature for use in the manufacture of Security paper by Security Paper Mill, Hoshangabad. Nil ....
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....t Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m^2 and not more than 65 gms/m^2 ^32[Nil] Nil 20 A 155 4802 Mould vat made watermarked bank notepaper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - - 156 48.10 Light weight coated paper weighing upto70 g/m2, imported by actual users for printing of magazines ^33[Nil] - - 157 49 or 8523 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 - - 158 49 Commonwealth and In....
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....ape; (e) Stamping foil; (f) Sewing Thread; (g) Locks including magnetic locks; ^106[(h) "Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;"] (i) Glove liners; (j) Loop rivets and loop oval (k) Polishes, creams and shoe finishes in any form; (l) Lining, interlining and reinforcement materials; (m) Insoles or mid-soles and sheets therefore; (n) Shanks and Welts; (o) Toe caps and Toe puffs and counters or Thermo plastic sheets; (p) Synthetic or polymeric foam; ^107[(q) "Packaging boxes/ envelops/ pouches of all types;"] (r) Ribs. (s) adhesives; ^108[(t) "Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;"] (u) heels; (v) leather board; (w) saddle tree; (x) nylon mesh; ^38[(y) Fittings, snaps of metals or alloys (z) Metal fittings/embellishments, webbing of any mat....
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....sp; (i) Raw pearls, other than cultured pearls; 5% Nil - (ii) Rubies, emeralds and sapphires, unset and imported uncut; Nil Nil - 180A 71 Rough diamonds (industrial or non-industrial) Nil Nil - 180B. 71 Rough coloured gemstones Nil - - 181 71 Current coins of the Government of India Nil Nil - 182 71 Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) 5% - - 183 71 Rough semi-precious stones Nil - - 184 71 Cut and polished coloured gemstones Nil - - 186 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 24 ^169[187 71 Non-industrial diamonds including lab-grown diamonds (other than rough diamonds) 2% - -] ^61[189 7110.11 or 7110 19 00 Platinum 2% - -] ^62[189A 7110 3100, 7110 39 00 Rhodium ^110[2.5%] - -] 190A 7201 All goods other than pig iron ^20[5%] - - 190B. 7204 All goods other than seconds and defectives 5% - - 190C. 7203, 7205, 7206, ....
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....hane Policy Nil Nil 32 223 84 or any other Chapter The following goods, namely:- (a) Vacuum tube solar collectors, concentrating solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment; (b) Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors 10% Nil - 224 84 or any Chapter The following goods, namely:- (1) Wind operated electricity generators upto30 KW and wind operated battery chargers upto 30 KW 5% - 35 (2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:- (a) Special bearings, (b) Gear box, (c) Yaw components, (d) Wind turbine controllers, and (e) Parts of the goods specified at (a) to (d) above. 5% - 35 (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators 5% - 35 (4) Parts for t....
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....84 or 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% ^25[10%] 46 238 84 or any Chapter a) Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 5 b) The following goods for manufacture of catalytic convertors and their parts, namely:- (a) Palladium (b) Platinum (c) Rhodium (d) Raw Substrate (ceramic) (e) Washcoated Substrate (ceramic) (f) Raw Substrate (metal) (g) Washcoated Substrate (metal) (h) Noble Metal Solution (i) Noble Metal Compounds 5% - 5 239 84, 85 or 90 Goods specified in List 22 required for basic telephone service, cellular mobile telephone service, internet service or closed users's group 64 KBPS domestic data network via INSAT satellite system service Nil - 47 240 84,85 or 90 Goods specified in List 23 required for radio paging service Nil - 48 241 84,85 or 90 Goods specified in List 24 required for Public Mobile Radio Trunked Serv....
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....4 or any other Chapter The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 30; 5% - - (2) Parts, for manufacture of the goods at (1) above; 5% - 5 251 84 or any other Chapter The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 31; 5% - - (2) Parts, for manufacture of the goods at (1) above; 5% - 5 252 84 or any other Chapter The following goods for use in the silk textile industry, namely:- (1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing; 5% - 5 252A. 84 or any chapter Machinery or equipment, specified in List 32A, for use in the plantation sector. 5% - - 254 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 54 256 84 or 85 Braille printer or Brai....
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....p;or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 58 280 85 or any other Chapter Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom Nil Nil 59 283 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator 5% - 60 285 85 or any other Chapter The following goods, namely:- (1) Mono or Bi polar Membrane Electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for,- (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or (iii) setting up of a new caustic soda unit or caustic potash unit using membrane cell technolog....
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....V panels of 20 inches and above] 5% - ^161[-]] ^143[344 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, if imported,- (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% - - (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 30% - - (2) in any other form. 60% - -] 344A 87.03 Golf Cars 10% ^25[10%] - ^144[345 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars ,and side cars, new, which have not been registered anywhere prior to importation,- (1) as a Completely Knocked Down (CKD) kit containing all the ....
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....or satellites and payloads (iii) Ground equipment brought for testing of (i) above Nil Nil 69 350 89 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil - 70 351 89 or 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 71 ^117[351A 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. Nil Nil 111] 352 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 72 352A 8902 00 10 Trawlers and other fishing vessels Nil - - 353 8902, 8904 00 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 72 353A 8905 10 00 All goods Nil - - 354 8906 All goods (excluding vessels and....
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....or female urinary incontinency sets, skin gels, in parts or sets; 5% - - (B) Accessories of the medical equipment at (A) above; 5% - - (C) Parts required for the manufacture of the medical equipment at (A) above; 5% Nil 5] 364 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 5% - - 365 90 or any other Chapter ^66[Life saving medical equipment including accessories or spare parts or both of such equipment for personal use] 5% ^67[5%] 78 ^68[367 Omitted 368 Omitted 369] Omitted 370 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 Nil - - ^69[373] 382 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 81 388 91 or 9804 90 00 Braille watches and Braille one-day alarm clocks Nil - ....
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....that is to say- (a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or (c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above] Nil Nil 86 ^77[400A. 9801 Goods required for the expansion of any existing Mega Power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Explanation: For the purposes of this exemption, Mega Power project means a project as defined in S. No. 400 above. 2.5% Nil 86] 401 9801 Goods required for setting up of any Nuclear Power Project specified in List 43, having a capacity of 440 MW or more, as ....
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....als Nil Nil 90 421 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 5 ^170[422 71 Diamonds including lab grown diamonds- semi-processed, half-cut or broken. Nil - -] 423 68,72 or 85 The following goods, namely:- (1) Graphite Felt or graphite pack for growing silicon ingots; (2) Thin steel wire used in wire saw for slicing of silicon wafers 5% - 5 424 84 or any other Chapter Goods specified in List 44 required for use in high voltage power transmission project 5% - 91 ^121[424A Any Chapter Parts and components of the goods specified in List 44 required for use in high voltage power transmission project 5% 5% 5 and 91;] 425 84 or any other Chapter The following goods for in man-made or synthetic fibre or yarn industry, namely:- (1) Machinery or equipment specified in List 45; 5% - - (2) Parts for manufacture of the goods at (1) above 5% - 5 426 84 or any other Chapter The follow....
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....alumina (5) Sintered/tabular alumina; (6) Fused zirconia; (7) Sodium hexameta phosphate; (8) Silicon carbide (9) Boron carbide (10) Reactive alumina; (11) Fused silica; and 5% - 5 (B) Phenolic Resin 5% - 5 449 Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil - - 450 Any Chapter The Blood Group sera, namely:- Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti JKa., and anti I Nil - - 451 Any Chapter Artificial Kidney Nil - - 452 Any Chapter All types of contraceptives Nil - - 453 Any Chapter Commercial catalogues in....
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....0] Motor spirit commonly known as petrol ^10[2.5%] - - 488B 2710 19 30 High Speed Diesel (HSD) ^11[2.5%] - - 489 2818 20 10 All goods 5% - - 490 2901, 2902, 2903, (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00), 2904 All goods 5% - - 491 2905 43 00, 2905 44 00, 3301, 3501, 3502,3503, 3504, 3505, 3809 10 00, 3823 11, 3823 12 00, 3823 13 00, 3823 19 00, 3824 60, 4001 21 00, 4001 22 00, 4001 29 All goods 20% - - ^124[491A. 4001 21, 4001 22, 400129 Goods up to an aggregate quantity of forty thousand metric tonnes of total imports of such goods in the ^154[remaining part of the financial year 2011-12] 7.5% - 1 491B. 4001 21, 4001 22, 400129 All goods 20% or Rs. 20/-per kg, whichever is lower - -] ^125[491C 3823 11 11 Crude Palm Stearin for use in the manufacture of laundry soap Nil - 5] ^173[491D 4001 10 All goods Rs. 49/- per kg - 112] 492 29 or 38 Alpha Pinene 5% - - 493 3815 All goods 7.5% - - 494 39 Ethylene vinyl acetate (EVA) 5% - - 495A 7608 or 7609 00 0....
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....p; 522 2810 Borax or Boric Acid 5% - - 526A 2907 23 00 Bis-phenol A Nil - - 526B 2910 30 00 Epichlorohydrin ^122[2.5%] - - 533 4002 31 00 All goods 5% - - 534 5401, 5402, 5403, 5404, 5405 00 00 or 5406 All goods, other than those of nylon 5% - - ^127[534A 5402, 5403, 5404, 5405 00 00 or 5406 All goods of nylon 7.5% - -] 535 5511 All goods 10% - - 535A 5501 to 5510 All goods, other than those of nylon 5% - - ^128[535B 5501 to 5510 All goods, of nylon 7.5% - -] 536 7001 00 10 All goods 5% - - 537 8422 30 00, 8422 40 00 or 8422 90 90 All goods 5% - - 538 85 Integrated decoder receiver, also known as set top box ^42[5%] - - 539 85 MP3 or MP4 or MPEG 4 player with or without radio or video reception facility 5% - - 540 9608 Parts of writing instruments 5% - - 541 2707 Carbon Black Feed Stock ^129[2.5%] - - ....
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....104 Rough synthetic gemstones Nil - - 562 8424 Sprinklers and drip irrigation systems for agricultural and horticultural purposes 5% - - 563 8438 All goods 5% - - 564 8479 30 00 All goods 5% - - 565 9108, 9110 or 9114 30 10 Watch dials and watch movements 5% - - ^14[**] 567. 75 All goods ^122[2.5%] - - 568. 8704 Refrigerated motor vehicles Nil - - 569. 84 or any other Chapter Machinery or equipment for effluent treatment plant for handloom sector. Nil - 96 570. 84 or any other Chapter Machinery or equipment for effluent treatment plant for handicraft sector. Nil - 96 571. ^168[0303] Tuna bait Nil - - 572. 2309 90 Feed additives or pre-mixes 20% - - 573. 2716 00 00 Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas of Special Economic Zone- (a) if removed from power projects of 1000 MW and above,- - - (i) using imported coal as fuel; Rs.100 per 1000 kwh ....
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....from vegetable oils, commonly known as bio-diesels ^155[10%] - - 586 5103 All goods 10% - - 587 5202 All goods ^136[Nil] - - 588 890710 00 All goods Nil - - 589 90 or any chapter Artificial Heart (left ventricular assist device) 5% - - 590 90 or any chapter Patent ductus arteriosus/Atrial septal defect occlusion device 5% - - 591 9506 (i) Snow-skis and other snow-ski equipment (ii) Water-skis, surfboards, sailboards and other water-sport equipment Nil - -] ^74[592 2710 Naphtha 5% - - 593 2711 11 00 Liquefied Natural Gas 5% - - 594 2711 12 00, 2711 13 00, 2711 21 00 All goods 5% - - 595 2711 19 00 Liquefied Petroleum Gases (LPG) 5% - - 596 2713 Petroleum coke ^137[2.5%] - - 597 84 Geothermal ground source heat pumps Nil - - ^53[598 84 or any other Chapter The following goods, namely:- (A) Tunnel boring machines Nil Nil 107 (B) Parts and componen....
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....; Excise, dated 1st March ,2006[G.S.R.96(E), dated the 1st March 2006] Nil 5% 5 and 110] ^145[614 8443 99 Parts for manufacture of printers falling under heading 8443 32 NIL 5% 5] Click here for: - Conditions and Annexure to this notification ************************ Notes: 1. As last amended by Notification No. 42/2008-Customs dated 1-4-2008 2. Notification no. 58/2008 Customs dated 29-4-2008 3. Notification no. 62/2008 customs dated 6-5-2008 4. Sr. No. 23A inserted by notification no. 71/2008 Customs dated 26-5-2008. Further, in column no. 4 entry 20% has been substituted for 40% vide NOTIFICATION No. 11/2009-Customs dated 3-2-2009 5. S. No. 74 omitted by notification no. 74/2008 Customs dated 4-6-2008, prior to omission it was read as: 74 2710 Naphtha 5% - - 6. ....
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....vide Notification No. 119/2008 dated 31/10/2008 17. Entry no.198 has been substituted vide vide notification no. 02/2009-Cus., Dated: January 02, 2009 before substitution it was read as: 198. 7202 (except 7202 70 00, 7202 92 00) All goods Nil - - Earlier it was substituted vide Notification No. 119/2008 dated 31/10/2008 before it was read as, S. No. 198, for the "All goods" entry in column (3), the entry "All goods other than Ferro-nickel falling under 7202 60 00" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 198. 7202 All goods Nil - - 18. Has been inserted vide Notification No. 120/2008 dated 4/11/2008 19. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was "Nil", further substituted vide notification no. 27/2009 cus dated 24/3/2009, before it was "20%" 20. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil 21. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry was Nil 22. Has been substituted vide Notification No. 122/2008 dated 18/11/20008 before the entry wa....
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....ed vide notification no. 13/2009 cus. dated 11/2/2009, earlier it was "3%" 32. Against entry no. 154A, "NIL" substituted vide notification no. 13/2009 cus. dated 11/2/2009, earlier it was "2%" Earlier the entry no. 154A was inserted vide notification no. 110/2008 cus dated 22/10/2008 33. Against entry no. 156, "NIL" substituted vide notification no. 13/2009 cus. dated 11/2/2009, earlier it was "5%" 34. Substituted vide notification no. 28/2009 cus dated 26/3/2009, before it was "the1st day of April, 2009" further substituted for the figures, letters and words "1st day of April, 2010", the figures, letters and words "1st day of April, 2011 vide Notification No. 40/2010-Customs, dated 31.03.2010 In the preamble, in the proviso, in clause (f), for the figures, letters and words "1st day of April, 2011", the figures, letters and words "1st day of April, 2012" has been substituted vide Notification No. 4/2011-Cus, dated 27-1-2011. 35. Entry No. 38B inserted vide notification no. 36/2009 Cus dated 17/4/2009. 35A. Entry no. 38C inserted vide notification no. 36/2009 Cus dated 17/4/2009. This entry has been omitted vide notification no. 84/2....
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....2010 Customs, dated 29.4.2010, before substitution it was read as, "5%" 53. Substituted vide notification no. 54/2010 Customs, dated 29.4.2010, before substitution it was read as, "598 84 Tunnel boring machines used for hydro-electric projects Nil Nil 107" 54. Inserted vide notification no. 54/2010 Customs, dated 29.4.2010 55. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010, Further, Substituted vide notification no. 41/2010 Customs, dated 1.4.2010, before substitution it was read as, "357A 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical, dental or veterinary use 5% - -" 56. Substituted vide Notification No. 69/2010-Customs, dated 23.06.2010, before this it was read as "Melting scrap of iron or steel". 57 Inserted vide Notification No. 128/2010-Cus, dated 22-12-2010. 58. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 59. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 60. Inserted vide Notification no. 21/2010 Customs, dated 27.2.2010 61. Substituted vide Notification no. ....
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....ication No. 21/2011-Cus, dated 1-3-2011. 68. Omitted vide Notification no. 21/2010 Customs, dated 27.2.2010, before it was read as, "367 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 38; 5% - - (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11 368 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 39; 5% - - (B) Accessories of the medical equipment at(A) above; 5% - - (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above 5% Nil 11 369 90 or any other Chapter Goods for Tubal Occlusion specified in List 40 5% - -" 69. Omitted vide Notification no. 21/2010 Customs, dated 27.2.2010, before it was read as, "373 90 or any other....
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....te thermal power plant of a capacity of 1000MW or more, located in States other than those specified in clause (a) above; or (c) an inter-state hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) an inter-state hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (c) above]" 77. Inserted vide notification no. 137/2009 Customs dated 11/12/2009 78. Inserted vide notification no. 84/2009 Customs, dated 31-7-2009, Further, for the words and figures "the 1st day of April 2010", the words and figures "1st day of January, 2011" have been substituted vide notification no. 125/2009, customs dated 11/11/2009 79. Inserted vide notification no. 118/2009 Customs, dated 14-10-2009, further for "2010" the figures "2011" substituted vide notification no. 102/2010 Cus dated 1-10-2010 Further, the entry has been Inserted vide Notification No. 21/2010-Cus, dated 27-2-2010 80. Inserted vide notification no. 118/2009 Customs, dated 14-10-2009 81. Inserted vide notification....
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..... 21/2011-Cus, dated 1-3-2011, before it was read as, "5%" for the entry in column (3) and (4). 100 Against S. No. 160, for the entry in column (2), the entry "4901 10 10, 4901 91 00 or 4901 99 00" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, "49" 101 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011, 102 Against S. No. 167, in column (3), -(a) in item (a), for the entry, "Fasteners" the entry "Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders/ pullers and end stoppers;" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 103 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011, 104 For the entry, "Buckless, 'D' Rings, eyelets, hooks and eyes, rivets and studs;" the entry "Buckles, 'D' Rings and 'O' Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings;" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, 105 For the entry "Buttons and fasteners of all types;" the entry "Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end ....
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.... S.No.476, for the entry in column (4), the entry "2.5%" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, "5%". 124 Inserted vide Notification No. 128/2010-Cus, dated 1-3-2010. 125 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. Corrected vide Corrigendum F. No. 334/3/2011-TRU, dated 3-1-2011. (i) for "491" read "491B" (ii) In the Table, in column (1), for "491A" read "491C". 126. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. Further Substituted vide Notification No. 01/2012-Cus, dated 16/01/2012, before it was read as:- [518 B 7108 Gold dore bar having gold content not exceeding 80%. Nil Rs. 140 per 10 gm of gold content 5 and 109";] 127. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 128. Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 129 Against S. No. 541, for the entry in column (4), the entry "2.5%" has been substituted vide Notification No. 21/2011-Cus, dated 1-3-2011, before it was read as, "5%" 130 Inserted vide Notification No. 21/2011-Cus, dated 1-3-2011. 131 Inserted vide Notification No....
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.... - - (2) if imported in any other form 60% - - ^114["Explanation.- For the purposes of this exemption, "Completely Knocked Down" unit means a unit having all the necessary components, parts or sub-assemblies for assembling a complete vehicle but does not include,- (a) a kit containing a pre-assembled engine or gearbox or transmission mechanism; or (b) a chassis or body assembly of a vehicle on which any of the component or sub-assembly viz. engine or gearbox or transmission mechanism is installed‟;] 144 Inserted vide Notification No. 21/2011-Customs, Dated 01/03/2011 Further Substituted vide notification no. 31/2011 Cus, dated 24-3-2011, before it was read as, 345 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (1) If imported as completely knocked down(CKD) unit; 10% - - (2) If imported in any other form 60% - - ....
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....uted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- "0802 60 00 or 0802 90" 164 Substituted vide Notification No. 120/2011-Cus, dated 30/12/2011, before it was read as:- "1001 10 90 or 1001 90 20" 165 Substituted vide Notification No. 120/2011-Cus, dated 30....