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Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024
(i) The BCD exemption for the goods covered under following serial numbers of the notification are being extended upto 31st March, 2026 unless specified otherwise.
| S. No. | Brief Description | |
| 1. | 17 | Specified Planting materials, namely, oilseeds, seeds of vegetables, tubers, etc. |
| 2. | 80A | Algal oil for manufacturing of aquatic feed |
| 3. | 90 | Lactose for use in manufacture of homeopathic medicines |
| 4. | 104 | Specified goods used in processing of sea-food |
| 5. | 133 | Gold ores and concentrates |
| 6. | 139 | Bunker Fuels namely: (i). IFO 180 CST; (ii). IFO 380 CST; (iii). VLSFO (CTH 27) |
| 7. | 150 | Naphtha for manufacture of Fertilisers (scope of exemption is being reduced only to Naphtha) |
| 8. | 155 | Liquefied petroleum gases (LPG) received from unit in SEZ and returned by the DTA unit to the SEZ unit |
| 9. | 164 | Electrical energy supplied from SEZ unit to DTA |
| 10. | 165 | Electrical energy supplied from SEZ to DTA |
| 11. | 172 | Specified goods used in manufacture of silicon wafers or solar wafers, for manufacture of solar cell or module |
| 12. | 183 | Medical use fission Molybdenum-99 (Mo-99) for use in manufacture of radio pharmaceuticals |
| 13. | 184 | Pharmaceutical Reference Standard |
| 14. | 188 | Goods for manufacture of ELISA Kits |
| 15. | 191 | Maltol for manufacture of deferiprone |
| 16. | 204 | Anthraquinone or 2-Ethyl Anthraquinone for use in manufacture of Hydrogen peroxide |
| 17. | 237 | Specified material for manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules (Scope of materials which can be imported is being increased) |
| 18. | 253 | Specified Goods for manufacture of Brushless Direct Current (BLDC) motors |
| 19. | 257 | Tags, labels, stickers, belts, buttons, hangers or printed bags, imported by bonafide exporters |
| 20. | 257A | Specified goods used in manufacture of handicraft items for export when imported by bonafide exporter |
| 21. | 257B | Specified goods used in manufacture of textile or leather garments for export when imported by bonafide exporter |
| 22. | 257C | Specified goods used in manufacture of leather or synthetic footwear or other leather products for export when imported by bonafide exporter |
| 23. | 258 | Security fibre, threads, Paper based Taggant, M-feature for use in manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt Ltd, Mysore. |
| 24. | 259 | Raw materials for manufacture of security fibre and security thread for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt. Ltd, Mysore for use in manufacture of security paper |
| 25. | 260 | Goods for the manufacture of specified orthopedic implants (902110) |
| 26. | 261 | Raw material for manufacture of Copper-T Contraceptive (i) Alatheon (ii) Copper Wire |
| 27. | 265 | Capacitor grades polypropylene granules for manufacture of Capacitor grade plastic |
| 28. | 269 | Super absorbent polymer for manufacture of adult diapers and specified goods |
| 29. | 271 | Polytetrametylene ether glycol, (PT MEG) for use in manufacture of spandex yarn |
| 30. | 276 | Ethylene- propylene- non-conjugated diene rubber (EPDM) for manufacture of insulated wire and cables |
| 31. | 279 | New or retreated Pneumatic tyres of rubber for use in servicing, repair of maintenance of aircrafts used for operating scheduled air transport service or scheduled air cargo service etc |
| 32. | 280 | New or retreated Pneumatic tyres of rubber for use in servicing, repair or maintenance of aircraft imported or procured by Aero Club of India/ for flying training purpose/ operating non-scheduled (passenger or charter) services/ AAI for flight calibration purpose |
| 33. | 290 | Wood pulp for manufacture of newsprint, paper or paperboard |
| 34. | 292 | Goods imported for manufacture of paper, paper boards, newsprint |
| 35. | 293A | Newsprint and uncoated paper imported for printing of newsprint |
| 36. | 296A | Lightweight coated paper imported by actual users for printing of magazines |
| 37. | 326 | Hydrophilic /Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers |
| 38. | 329 | Pile fabrics for the manufacture of toys |
| 39. | 333 | Moulds, tools and dies, for the manufacture of parts of electronic components or electronic equipment |
| 40. | 334 | (i) Graphite Felt or Graphite pack for growing silicon ingots (ii) Thin Steel wire used in wire saw for slicing of silicon wafers |
| 41. | 345A | Simply Sawn Diamonds |
| 42. | 364A | Spent catalyst or ash containing precious metals |
| 43. | 368 | Ferrous Scrap |
| 44. | 374 | Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented (CRGO) steel |
| 45. | 375 | Specified items for manufacture of cold rolled grain-oriented steel (CRGO) steel |
| 46. | 378 | Metal parts for manufacture of electrical insulators falling under heading 8546 |
| 47. | 379 | Pipes and tubes for use in manufacture of boilers |
| 48. | 380 | Forged steel rings for manufacture of special bearings for use in wind operated electricity generators |
| 49. | 381 | Flat copper wire for use in the manufacture of photo voltaic ribbon for manufacture of solar photovoltaic cell or modules |
| 50. | 392 | Dies for drawing metal, where imported after repairs from abroad |
| 51. | 403 | Parts and raw materials for offshore oil exploration |
| 52. | 404 | Specified items including capital goods and raw materials for off shore oil exploration |
| 53. | 415 | Parts for manufacture of catalytic convertors |
| 54. | 415A | Platinum or Palladium for manufacture of Noble Metal Compounds & Noble Metal Solutions |
| 55. | 416 | Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters |
| 56. | 417 | Cerium compounds for use in the manufacture of washcoat for catalytic converters |
| 57. | 418 | Zeolite for use in the manufacture of washcoat for catalytic converters |
| 58. | 422 | Machinery, electrical equipment for use in semiconductor wafer and LCD |
| 59. | 423 | Machinery, electrical equipment for use in marking and packaging of semiconductor chips |
| 60. | 426 | Specified goods for the manufacture of semiconductor devices, memory card, IC, solar cell |
| 61. | 435 | Capital goods for printing industry |
| 62. | 442 | Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India |
| 63. | 446 | Parts and components for manufacture of tunnel boring machines |
| 64. | 451 | Evacuated tubes with three layers of solar selective coating for use in manufacture of solar water heater |
| 65. | 462 | Ball screws for use in the manufacture of CNC Lathes |
| 66. | 463 | Linear Motion Guides for use in the manufacture of CNC Lathes |
| 67. | 464 | CNC Systems for use in the manufacture of CNC Lathes |
| 68. | 464A | Goods for manufacture of plastic processing machineries |
| 69. | 467 | Parts and components of cash dispenser or automatic bank note dispenser |
| 70. | 468 | Parts for manufacture of Micro ATM, Fingerprint reader/scanner, Iris scanner, Miniaturised POS (Scope of exemption is being limited to import of raw materials only) |
| 71. | 471 | All parts for use in the manufacture of LED lights |
| 72. | 472 | All inputs for use in the manufacture of LED driver or MCPCB for LED lights |
| 73. | 476 | Television equipment, cameras etc for taking films, imported by a foreign film unit or television team |
| 74. | 477 | Filming equipment of foreign origin if imported into India after having been exported therefrom. |
| 75. | 480 | Goods imported for being tested in specified test centers |
| 76. | 489B | Goods for manufacturing of Microphones |
| 77. | 504 | Parts and Components of Digital Still Image Video Cameras |
| 78. | 509 | Parts, components and accessories for manufacture of Digital Video Recorder |
| 79. | 510 | Parts, components and accessories for use in manufacture of reception apparatus for television |
| 80. | 511 | Parts, components and accessories for manufacture of CCTV Camera |
| 81. | 512 | Specified Parts, components and for use in manufacture of Lithium-ion battery and battery pack |
| 82. | 512A | Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly |
| 83. | 515A | Open Cell for manufacture of TV Panel |
| 84. | 516 | The following goods for use in the manufacture of Liquid Crystal Display (LCD) /LED TV Panel |
| 85. | 517 | Magnetrons for manufacture of domestic microwave ovens |
| 86. | 519 | Raw materials or parts for use in manufacture of e-Readers |
| 87. | 523A | Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells |
| 88. | 527 | Lithium-ion cell use in manufacture of battery or battery pack |
| 89. | 527A | Lithium-Ion Cell for use in manufacture of battery or battery pack of cellular mobile |
| 90. | 527B | Lithium-Ion Cell manufacture of battery or battery pack of EV |
| 91. | 534 | Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) |
| 92. | 535 | Raw materials for manufacture of aircraft and parts of aircraft |
| 93. | 535A | Parts of aircraft for manufacture of aircraft or for manufacture of parts of aircraft by PSU under Min of Defence |
| 94. | 536 | Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of aircraft, components or parts of aircrafts |
| 95. | 537 | All goods of Heading 8802 (except 88026000-spacecraft) |
| 96. | 538 | Components or parts, including engines, of aircraft of heading 8802 |
| 97. | 539 | (a) Satellites and payloads; (b) Ground equipment brought for testing of (a) |
| 98. | 539A | Scientific and technical instruments etc for launch vehicles and satellites |
| 99. | 540 | Specified goods imported by scheduled air transporter |
| 100. | 542 | Specified goods imported by Aero Club, Flying Training Institutes |
| 101. | 543 | Specified goods imported by non-scheduled air transporter |
| 102. | 544 | Parts (other than rubber tubes), of aircraft of heading 8802 |
| 103. | 546 | Parts (other than rubber tubes), of aircraft of heading 8802 |
| 104. | 548 | Barges or pontoons imported along with ships |
| 105. | 551 | Cruise ships, Excursion ships |
| 106. | 553 | Fishing vessels, Tugs and Pusher crafts, light vessels excluding vessels and floating structure imported for break up |
| 107. | 555 | Vessels like warships, lifeboats excluding vessels and floating structure imported for break up |
| 108. | 567 | Stainless steel tube and wire, for manufacture of Coronary stents /artificial valve |
| 109. | 569 | Parts required for manufacture of Ostomy products |
| 110. | 570 | Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof |
| 111. | 575 | Specified Hospital Equipment for use in specified hospitals |
| 112. | 578A | Raw materials, for the manufacture of Cochlear Implants |
| 113. | 580 | X-Ray Baggage Inspection Systems and parts thereof |
| 114. | 581 | Portable X-ray machine / system |
| 115. | 583 | Parts and cases of braille watches, for the manufacture of Braille watches |
| 116. | 591 | Parts of electronic toys |
| 117. | 593 | Parts of video games for the manufacture of video games |
Note: Description of entries is indicative. Notification may be referred to for complete description.
(ii) The BCD exemption for the goods covered under following serial numbers of the notification no 50/2017-Customs is being extended upto 31st March 2029.
| S. No. | S. No. of 50/2017Cus | Brief Description |
| 1. | 212A | Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross etc |
| 2. | 213 | Drugs and materials |
| 3. | 428 | Specified goods imported by accredited press cameraman |
| 4. | 429 | Specified goods, imported by accredited journalist |
| 5. | 549 | Capital goods, raw materials and spares for repairs of ocean-going vessels |
| 6. | 550 | Spare parts and consumables for repairs of ocean going vessels registered in India. |
| 7. | 577 | Lifesaving medical equipment for personal use |
| 8. | 607 | Life Saving drugs like Keytruda etc |
| 9. | 607A | Lifesaving drugs/medicines for personal use |
| 10. | 611 | Archaeological artefacts for exhibition in a museum |
| 11. | 612 | Specified raw material for sports goods |
Note: Description of entries is indicative. Notification may be referred to for complete description.
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