Exemption & effective rate of basic and additional duty for specified goods of chapters 1 to 99.

Document Text

Notification No. 21/2002-Customs 1st March, 2002 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1st March, 2001[ G.S.R. 116(E) dated the 1st March, 2001], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading 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, is mentioned Subject to any of the conditions, specified in the Annexure to this in the notification, the condition No. of which corresponding entry in column (6) of the said Table: Provided that nothing contained in this notification shall apply to - a) the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1st day of April, 2003 ; b) the goods specified against serial Nos. 250, 251 , 252 and 415 of the said Table on or after the 1st day of March, 2005 . Explanation - For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified. Table Description of goods Standard rate Additional duty rate Condition No. S. No. Chapter or Heading or sub - heading (4) 5% (5) - (6) - 25% - 15% - 30% 5% 15% 5% - - - Nil - 1 - - - - (1) (2) (3) 1. 1 2. 1 3. 0402.10 or 0402.21 Cows, heifers, bulls, goats, sheep, pigs, rabbits, angora ducklings and pureline poultry stock Grand parent poultry stock and Donkey stallions an Goods upto ten aggregate of metric thousand total tonnes imports such goods in a financial year. of of 4. 5. 6. 7. 0406.90 All goods 5 Pancreas 0511.90 Artemia cyst 5 or any other Chapter jars flasks, The following goods, namely:- (1) Frozen semen; (2) Frozen semen equipment, namely:- (a) refrigerators, vessels, dewars, and accessories; (b) Plastic insemination sheath insemination and guns; and Weaton (c) and Ampoules straws for freezing semen or their 5% Nil 2 8. 6, 7, 8, 9 or 12 Planting materials, namely, oil seeds, seeds of vegetables, and flowers ornamental plants, tubers and bulbs of flowers, cuttings or flower saplings of plants, or plants of fruits and seeds of pulses seeds 9. 06.01 or 06.02 All goods 5% 10. 0703.10 Onions 11. 07.13 Pulses 5% 10% 12. 8 Cashew nuts in shell Nil 13. 8, 12, 13 15 , 16, 17, 18, 19, 20 or 21 All goods (excluding alcoholic preparations falling under sub-heading 2106.90) 25% 14. 0802.12 All goods Rs. 65/- per kg. 0802.90 All goods other than Areca nuts 30% All goods 30% - - - Nil - - - - 15. 16. 17. 0805.10, 0805.50 0806.10 or 0808.20 0810.60 or 0810.90 All goods 15% - 18. 10.01 All goods other than Meslin 50% 19. 10.01 Meslin Nil - - - - - - 3 - - - - - - 20. 21. All goods 50% - 1005.10 10.07 or 1008.20 15% - 1005.90 Goods an of of in upto aggregate of- a) four lakh metric total tonnes such imports goods the financial year 2001- 2002 b) four lakh and fifty metric thousand total tonnes such imports goods the financial year 2002- 2003 of of in 22 1005.90 All goods other than specified those against S. No. 21 above 50% - 23 1107.10 All goods 24. 12.09 (other All goods falling those than under sub-headings 1209.91 and 1209.99) 30% 15% - - All goods 5% - All goods 15% - 25. 26. 1209.91 or 1209.99 1211.30 1211.40 or 1211.90 27. 1301.90 Oleopine resin 28. 1302.19 or All goods 15% 15% - - - 1 - - - - - - - 85% - 30% - - - 85% - - 75% - 4 and 5 1302.20 29. 15 30. 15 31. 15 32. 15 falling Edible oils headings under 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15 All goods having a Free Acid Fatty (FFA) content of 20 per cent. or more falling under and 15.07, headings 15.09, 15.08, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 Refined vegetable oils of edible grade, in loose or bulk form for grade, Vegetable oils of edible in loose or bulk form other those than specified against S. above, No.31 imported the manufacture of oil commonly known as for "Vanaspati" or refining Explanation.-The expression "Vegetable 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" 35. 36. 37. free oil, oil with fatty acid content of at least 0.5%. 33. 15.05 All goods 34. 15.11 Crude palm oil and of fractions, its edible in grade, loose or bulk form 15% 65% - - - - 50% - 1 1512.11 Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty metric thousand total tonnes imports such goods in a financial year of of 1512.11 All goods other than specified those against S.No. 35 above 75% - 45% - 1514.91 or 1514.99 Refined rape, colza or mustard oil upto an aggregate of one fifty and lakh metric thousand total tonnes such imports goods in a financial year of of 38. 17.01 All goods 39. 1702.11 or 1702.19 All goods 40. 17.03 All goods 41. 1704.10 All goods 60% 25% 15% 30% 42. 1806.90 Food preparations, 15% - - - - - - 1 - - - - - in on meant for infant use and put up for retail sale, of - flour, meal, (i) or malt starch containing extract a cocoa proportion by weight 40% or more but less than 50%, a calculated totally de-fatted basis; or of goods (ii) headings 04.01 to containing 04.04 cocoa a by proportion weight 5% or more but less than 10%, a calculated totally de-fatted basis on in 43. 44. 1901.10 Preparations for infant use, put up for retail sale 30% - All goods 30% - 1905.31 or 1905.32 45 2004.10 All goods 46. 47. Orange juice 2009.11, 2009.12 or 2009.19 2106.90 All goods (excluding compound alcoholic preparations of a kind used for the of manufacture beverages, of an 30% 30 % - - 30% - - - - - - alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 degrees centigrade) Wine, sacramental wine for use as 48. 22 30% Nil 6 49. 2207.10 All goods 50. 2207.20 All goods - 15% 51. 22.08 Angostura bitters 5% 52. 23, 28, 29, 30 or 38 Veterinary drugs and other goods specified in List 1 15% 53. 2301.20 All goods All goods 54. 2302.20, 23.04, 23.05 or 23.06 5% 15% 55. 23.04 Dietary Soya Fibre 15% 56. 2309.90 Prawn feed 5% Nil - Nil - - - - - - - - - - - - - For Explanation.- the of removal doubt, "prawn feed" shall mean goods- (i) are which capable of being used as prawn feed, as such , without any or addition alteration thereto; and in which the (ii) proportion of vitamin pre- mixes or by vitamins, shall not weight, 15% - 15% - - 5 57. 25 58. 25 exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. (RE- 19 88)/1997-2002, 24th dated June, (as amended from time the time) of to Government of India, in the Ministry of Commerce and Industry. the 1998 Spodumene ore, Strontium ore or Natural Boron ore The following goods, when imported for the use in manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- Andalusite (1) falling under sub- heading 2508.50; (2) Fused mulite falling under sub- 2508.60; heading burnt (3) Dead (DBM), magnesite under falling heading 25.19, having- (a) magnesium oxide content not less than 92% by weight, (b) silica content 25% - 5 59. 25, 28 or 38 less than 4% by weight, and (c) bulk density than less not 3.20gm/cc (4) Fused magnesia under falling 25.19; heading water (5) falling magnesia heading under 25.19 Sea The following goods, when imported for the use in manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- (1) Natural graphite powder ; (2) Aluminous ; cement (3) Silicon metal (with 99% purity) ; Micro/fumed (4) silica ; Calcined (5) alumina, Brown fused alumina and tabular Sintered/ alumina ; (6) Fused zirconia ; (7) Sodium hexametaphosphate ; (8) Silicon carbide and boron carbide ; (9) Reactive alumina . 60. 25.03 Crude or unrefined 5% - - 61. 25.21 sulphur Low silica limestone (i.e less than 0.6% for silica content) the use manufacture of goods falling under Chapter 72 in 15% - 5 62. 2523.10 Cement clinkers 20% 63. 2523.29 Ordinary Cement Portland 20% - - 64. 26 concentrate Gold imported by a gold refinery for refining into gold. - Nil 65. 2620.19 All goods (excluding zinc dross) 15% 66. 2620.30 All goods (excluding 15% 67. 27 copper mill scale) in N-Paraffin imported the for use manufacture of Linear Alkyl Benzene 20% 68. 27.01 Coking coal of ash content below 12% 5% 69. 27.01 Coking coal of ash content of 12% or more 15% 70. 2701.12 All goods other than coking coal 25% 71. 27.04 5% Metallurgical coke when imported by a manufacturer of pig iron or steel using a or blast furnace - - - - - - - - - - - - 5 - - - 5 - - - - COREX technology 72. 2707.99 Carbon black 25% 73. 27.10 10% feedstock Kerosene imported by the Indian Oil Corporation 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 : (P-31)-1968 1448 is ordinarily and an used illuminant oil in burning lamps. as 74. 27.10 Naphtha 75. 27.10 76. 27.10 or 2714.90 Naphtha imported by power specified in List 2 when the plants All goods, for the manufacture of fertilisers 10% 10% - Nil Nil Nil 77. 2711.11 Liquefied gas natural 5% Nil - 7 5 - Nil - - - - - 78. 79 2714.90 All goods, for the purpose of power generation - 28 or 29 Chemicals, for use in the manufacture of Centchroman Nil 80. 28, 29 or 30 5% Formulations or bulk drugs specified in List 3 The Explanation.- "bulk expressions and drug" shall "formulation" have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under the section 3 of Essential Commodities 1955 (10 of 1955) Act, 15% - - 81. 28, 29 or 30 HCl, Formulations or bulk drugs, namely, Nilutamide, Sodium fusidate, Doxorubicin Cyclosporine, Azathioprine, Enoxaparin, molecular heparin Erythropoietin. The Explanation.- "bulk expressions and drug" "formulation" shall have the meanings respectively assigned to them in Low weight or 25% - - 82. 28, 29 or 30 the Drugs (Prices Control) Order, 1995, issued under the section 3 of Essential Commodities 1955 (10 of 1955) Act, Formulations or bulk drugs, namely, Ceftazidime, Cefotaxime, Cisplatin, Melaginina, Measles vaccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol Lincomycin patch, Prostaglandin HCl, F2 alpha (PGF2), Salazosulpha pyridine, Sulphadoxine Sulphamethoxy pyrazine. Explanation.- The expressions "bulk drug" and shall "formulation" have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under the section 3 of Essential Commodities 1955 (10 of 1955) Act, or 83. 28, 29, The following goods, Nil Nil Nil Nil - Nil 5% 5% Nil - - - - 5 8 5 5 5 30 or 38 namely:- Life (A) saving drugs / medicines including their salts and and esters diagnostic test kits specified in List 4 (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above (C) Other life saving drugs or medicines 84. 29, 39, 28, 32, 70 or 90 optical The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or fibre cables; (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or fibre cables; (C) Goods specified for in of manufacture telecommunication grade FRP optical List 6 85. 29, 28, 84, 85 or 90 The goods specified in List 7, for the manufacture of laser based and instrumentation laser Nil Nil 9 86. in all is, 28 or 38 The following goods, namely:- (A) Silicon that forms, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers; (B) Undiffused for silicon wafers, the manufacture of solar cells or solar cell modules; 87. 28 88 . 28 89. 28 and The following goods, namely:- (i) Radium and its salts; (ii) Radioactive isotopes of iodine, phosphorus, cobalt, caesium all chemical compounds containing such radioactive isotopes; (iii) Molybdenum 99 and technetium 99 m isotopes; (iv) Enriched uranium or uranium oxide Phosphoric acid, for the manufacture of fertilisers for Anhydrous the ammonia, manufacture of goods falling under Chapter 31, for use as fertilisers Nil - 5 15% - - 5% Nil - Nil - - 90. 28 Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia 15% Nil - 91. 2801.20 Iodine manufacture Potassium Iodate for of - Nil 2836.20 Disodium Carbonate (Soda ash) 20% - 5 - 92. 93. 94. 29 or any Chapter 30, 29, 37, 34, 39, 38, 69, 84, 85, 90 or 94 95. 29, 30, 35, 38 or 39 Nil Nil 10 15% 15% - - - 11 5% - 5 materials, and Raw intermediates consumables the supplied UNICEF the manufacture of DTP vaccines by for Medical (A) equipment foley (excluding balloon catheter) and other goods, specified in List 8; for the (B) Parts manufacture, and spare parts for the maintenance, of the goods at (A) above sadlink The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :- (i) plates; (ii) Deactivated positive control sera against human and animal diseases; Plastic ELISA (iii) Enzyme horse raddish peroxidase; (iv) Enzyme Alkaline phosphatase; (v) Enzyme glucose oxidase; (vi) Animal anti- human immunoglobins; (vii) Protein A or Gold A Protein Conjugates; (viii) latex beads; Deactivated (ix) enzyme labelled human anti- HIV reagent Polystyrene 96. 29 or 38 Gibberellic acid 5% 97. 29 98. 29 99. 29 100. 29 Monoethylene Glycol Purified (MEG), Acid Terephthalic Dimethyl (PTA), Terephthalate (DMT), Caprolactum DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin 7-ACA, Pseudoionone, Methyl tertiary butyl ether Codeine Phosphate or Narcotine, by imported Government Opium Nil - - - 20% 5% - - 25% - 5% Nil - - 101. 29 102. 29.22 or 29.30 103. 30 104. 30 105. 30 106. 31 107. 31 108. 31 Nil - 15% - 25% - - Nil Nil - and Factories Alkaloid Maltol, for use in the manufacture of Deferiprone Feed grade of- (i) L Lysine, (ii) L Lysine mono Hydrochloride, (iii) DL Methionine, and (iv) Hydroxy Analog Methionine Homoeopathic medicines Medicaments containing spirit (JE) imported Andhra Japanese Encephalitis vaccine, by Pradesh Government through UNICEF the 5% - 5% - 5% - Kyanite salts, in a indicative of form their for manurial purpose use Muriate of potash, for use as manure or for the production of complex fertilisers Ammonium or phosphate ammonium nitro- phosphate, for use as manure or for the 5 - - - - - - - production complex fertilisers of 109. 31 Composite fertilisers 5% 110. 31 Potassium Nitrate, in a form indicative for of manurial purpose use its 5% 111. 3102.10 Urea, for use as 5% manure 112. 3104.30 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - - - - 113. 3105.30 Diammonium 5% - phosphate, for use as manure or for the production of complex fertilisers - - - - - Nil Nil 12 114. 32, 34, 38, 83 or any other Chapter lamp (a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / / window garden lamp ; (b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box ; (c) Wax items for candle / votive / cup; (d) Chemicals / lacquer required for improved finish of export product ; (e) attachment export product; for on holder Motifs Severe (f) atmospheric corrosion inhibitor (SACI) used as rust preventive for concentrate on coating ornamental painted and unpainted Cast Iron Artware ; (g) Heat resistant paint used on cast for iron items fire ornamental place accessories; (h) Wood polish materials ; and (i) Poly films used for shrink wrapping and cling - wrapping of artwares (1) (2) (3) (4) (5) (6) wooden (splings- joining accessory wooden board); Decorative paper for lamp Shade (l) Sea shell, Mother or Pearl(MOP) Cattle horn Bone materials (m)Prints for photo frames; (n)Animal materials for Brushes; (o) Copper adhesive tape ½ ‟ o r less; (p)adhesive Copper biscuit hair and for and clock fo il 1 /8 " to 1 ‟; (q) Patina Patina bronze; Analog ® movement; (s) hardware brass fittings and metal for furniture; (t) handles/ blades fo r cu tlery‟- 115. 32, 39, 40, 41, 44, 45, 56, 54, 68, 70 or 95 116. 32, 39 or 71 117. 32, 84 or 96 in The following goods the for use manufacture of goods, sports namely:- inks (1) Printing gut Nylon (2) (3) PU Grip (sheets for hockey sticks) (4) Butyl bladders for inflatable balls (5) PU leather for balls inflatable clefts, (6)Willow ashwood or beechwood (7) Cork bottoms (8) Carbon fibres (9) Glass fibre The following goods, namely :- (i) Silver powder suspension of Chapter 32 or 71; (ii) Silicone resin and silicone rubber of Chapter 39 Ink Ribbon Ribbon Assembly, Cartridges, Assembly, Gear Ribbon 15% - - 5% Nil 5 and 13 5% - - - - - - Gear Carriage, for use in printers for computers 118. 3301.90 Extracted oleoresins 25% 30% 119. 3302.10 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by exceeding volume cent. per 0.5 volume, determined at degrees centigrade) 20 15% - 5 120. 35, 39, 72 or 73 Low The following goods for the manufacture and syringes of falling needles under heading 90.18, namely:- (1) Adhesive epoxy grade falling under sub-heading 3506.99; (2) density polyethylene falling under sub-heading. 3901.10; (3) Polypropylene falling under sub- 3902.10; heading (4) Stainless steel strip falling under sub-heading 7220.90; (5) Stainless steel capillary tube falling under sub-headings 7304.90, 7306.40 or 121. 35 7306.90 Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders 5% - 5 122. 35 Isolated protein soya 15% Nil - 123. 37 or 85 Films and video 15% Nil 14 124. 37 125. 37 126. 37 127. 37 cassettes Film strips and film for slides educational purposes 15% Nil - a 15% Nil 15 of Film predominantly educational character 15% Nil - 15% Nil - of Microfilms, printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, plans, charts, and drawings designs and Exposed developed film sheets for printing or reproduction of books printed (including covers for printed books), periodicals (including newspapers), music 128. 37 129. 37 130. 3701.20 or 3702.20 131. 3702.32, 3702.39, 3702.42, 3702.43 or 3702.44 132. 37.04 or 85.24 15% Nil 16 5% Nil - manuscripts, maps, plans, charts, drawings and designs Exposed cinematographic films positive Colour unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet Instant print film 5% - All goods 25% - Nil Nil Nil Nil Cinematographic films, exposed but not developed; Recorded magnetic films for used producing TV serials - - - - 25% - 5 133. 38 or 81 Graphite for synthetic or cobalt alloy/metal the powder, of manufacture tools diamond falling under Chapter 82 134. 38 Lumulus Amebocyte 15% - - 135. 38 136. 38 - - Lysate (LAL) Test Kit Dipping Paclobutrazol (Cultar) Oil, 15% - 5% - Bio-pesticides, based on - (i) thuringiensis kurstaki (ii) thuringiensis israelensis (iii) sphaericus Bacillus var. Bacillus var. Bacillus 137. 38.17 Mixed Benzenes Alkyl 25 % - - 138. 38.22 Reference Standard, the imported by Central Drug Laboratory, Kolkata 139. 3823.70 All goods 140. 39, 48 or any other Chapter 141. 39 or 74 142. 39 Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters Alatheon of (i) Chapter 39 (ii) Copper wire of Chapter 74 Dextran, for use manufacture Plasma Expanders imported the in of Volume 5% Nil 17 30% Nil - Nil - - Nil Nil 5 and 18 5% - 5 143. 39 Saddle tree 5% - - 25% - 5 5 5 - - - 144. 39.07 145. 39.08 146. 39.08 147. 39.20 Polyester chips for manufacture of yarn of or polyesters Staple Polyester Fibre (PSF) chips, Nylon for of manufacture Nylon Filament Yarn Nylon 6, 12 chips, for manufacture of Nylon monofilament polyester Subbed the base, for manufacture of medical or industrial and films X-ray graphic art films 25% - 25% - Nil - 148. 4012.13 Retreaded tyres, of a kind used on aircrafts 3% - - Nil 149. 41 150. 43.01 or 43.02 151. 47 Wet blue chrome leather, tanned crust leather, finished leather of all kinds, including splits and sides of the aforesaid (other All goods than falling those under sub-headings and 4301.30 4302.13) Pulp of wood or of fibrous other cellulosic material ( excluding rayon grade wood pulp) Nil - - Nil - 5 and 19 152. 47.07 All goods imported 5% Nil 20 5% Nil - 153. 48 for use in, or supply for to, a manufacture of paper or paperboard unit of Grape guard, namely, paper of a type generally used for the packing of grapes and which two consists sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, kraft paper with pasted thereto or a single paper coated with sodium meta- bi-sulphite, and which is used for the purpose of fungal preventing thus decay prolonged helps fresh in storage condition, imported for use the packing of grapes and in 5% Nil Nil Nil - - 154. 48.01 Newsprint 155. 48.02 Mould vat made watermarked bank paper, note imported by the Bank Note Press, Dewas, the Note Currency Press, Nasik, the India Security Press, Nasik, the Security 5% Nil - Nil - - 156. 48.10 157. 49 or 85.24 Press, Printing the Hyderabad, Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Light weight coated paper weighing upto 70 g/m2 , imported by actual users for of printing magazines Information The following goods, namely:- (i) Technology software, and (ii) Document of title conveying the use to right Information Technology software. Explanation.- "Information Technology means software" any representation of instructions, data, image, sound or source including code object and code, recorded in a readable machine form, and capable of being manipulated providing or interactivity to a user, by means of 158. 49 159. 49 160. 49 161. 49 an automatic data processing machine. Commonwealth and International Reply Coupons and UNESCO Coupons cards, and and Greeting diaries calendars, corresponding number of envelopes for such cards, greeting diaries and calendars, imported by UNICEF Printed books (including covers for printed books) and printed manuals (including those in loose-leaf form with binder) Cheque (including travellers cheques) forms blank 162. 49.06 All goods 163. 49.07 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil Nil Nil - - - Nil - - 15% - Nil Nil - Nil - - - - - 164. 49.11 Plans, drawings and designs Nil 165. 51.01 5% Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom - - 5% 15% 15% - - - - - - Nil Nil 21 166. 51.01 167. 52 or any Chapter Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation wool The following goods, namely:- Raw of fibre average diametre 32 microns and above; falling Shorn wool under sub-heading 5101.21; wool Carbonised falling under sub- heading 5101.30 Fasteners (a) (b)Inlay cards (c) Shoulder pads; (d) Buckles; Eyelets (e) (f) Hooks and eyes Rivets (g) stays, (h) Collar collar patties, butterfly and other stays garment plastic including stays (i) Fusible embroidery motifs prints or (j) Laces (k) Badges including embroidered badges Embroidery (l) threads (m) Sewing thread (n) Stones (other than precious and precious) semi (o) Sequin (p) Tape, Elastic tape and hook tape of not width exceeding 75 mm tape Velcro (q) (r) Cord and cord Stopper (s) (t) materials (2) (3) (4) (5) (6) Stud; Elastic Elliptic band; Quilted materials; Beads embroidery; Sample babric or total length upto 200 meter imported during one financial year; Toggles Polywadding cloth and wadding for 168. 52,54, 55,56, 58 or 59 Lining and lining materials inter- Nil Nil 21 169. 53.01 Flax fibre 170. 5303.10 Raw jute 171. 5303.90 Jute waste yarn (including waste and garnetted stock) 15% 5% 25% - - - - - - 172. 6001.10 or Pile fabrics for the manufacture of toys 15% - 5 - - - - - 5 - 22 15% 25% 25% 15% - 23 6001.92 173. 63.02 Cotton terry towels 25% 173A 6307.90 Umbrella cloth panels for use in the manufacture of umbrellas 174. 64 or any other Chapter 174A 66.03 175. 68, 82 or 84 The following goods in for use the industry, leather namely:- Parts, (1) and consumables other items specified in List 9 (A) (2) Other parts, and consumables items specified in List 9 (B) 0mitted No.67/2002-cus dated3-7-2002 vide (including the for of Moulds chassis manufacture semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of electronic parts 176. 70 or 90 Preform of Silica for the manufacture of telecommunication grade optical fibres or fibre cables. optical 5% - 5 177. 70.02 Capillary tubes and 25% - 5 178. 70.15 179. 71 180. 71 180A 71 181. 71 182. 71 rods of glass, for the manufacture of thermometers Rough blanks, manufacture optical lenses opthalmic for of Industrial diamonds, whether natural or synthetic, in dust or in powder form The following goods, namely:- (i)Raw pearls, other than cultured pearls; Rubies, (ii) and emeralds unset sapphires, and imported uncut; (iii) omitted vide 37/2002 dated 11- 4-2002 Rough diamonds (industrial or non- industrial) 25% - 25% - 5% Nil Nil Nil Current coins of the Government of India Nil Nil 5% - Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) 183. 71 184. 71 Rough precious stones semi- 5% Cut and polished coloured gemstones 15% - - - - - - - - - - 185. 71 186. 71 187. 71.02 188. 71.04 189. 7110.11 or 7110.19 190. 72 or any other Chapter 191. 72 or any Chapter residues Ash and containing precious metal or precious compounds, metal of a kind used principally the recovery of precious metal for Foreign currency coins when imported into India by a Scheduled Bank Non-industrial diamonds than diamonds) (other rough 15% - - Nil Nil 24 15% - Rough stones Platinum synthetic 15% Rs.550/- Per 10 grams - - - - - The horological raw materials specified in List 10 Coin blanks imported by a Mint of the Government of India 15% - 5 and 25 Nil Nil 26 25% - 5 and 27 192. 72 or 73 All goods, other than seconds and defectives, required for the manufacture of falling under Chapter 84 or 85 goods 193. 72 Hot rolled stainless coils, other steel than seconds and 25% - - 194. 72 195. 72 196. 72 defectives or rolled grain Hot hot oriented rolled grain non oriented steel coils, other than seconds and defectives Tin mill black plate (TMBP) coils, other than seconds and defectives, for the manufacture of tin plates only Hot rolled stainless steel coils for use in the manufacture of coin blanks to be supplied to a Mint of the Government of India 197. 72.01 Pig iron 198. 7202.60 Ferro-nickel 199. 72.03 200. 72.04 Hot briquetted iron (HBI) and sponge iron, imported by or on behalf of an electric arc furnace induction unit or furnace unit 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 25% - - 25% - - Nil Nil 5 15% 5% 25% - - - - - - 5% - 20 201. 72.04 Re-rollable scrap 25% 202. 7204.21 Scrap of stainless 5% - - 28 - 25% - 25% - - - 25% - - steel, purpose of melting for the 203. 72.06 204. 72.07 205. 72.08 or 72.11 206. 72.18 207 72 Ingots, other than seconds and defectives Billets, blooms and slabs containing by weight less than 0.6 per cent. of carbon, other than seconds and defectives Iron or non-alloy steel hot rolled coils (flat rolled products in coils, not further than hot worked rolled, of not less than 1.5 mm. thickness, of a width exceeding 500 mm. and of a weight not less than 500 kgs. piece), per carbon containing content than 0.6 per cent. by weight, other than seconds and defectives less Stainless slabs, other seconds defectives steel than and All goods , other goods the than specified in List 11 25% - 30% - - - - 5 208. 73, 84 or 85 Agricultural silos 25% 209. 75.01 Nickel oxide sinter, 5% - - 210. 75.02 the for use manufacture of steel in nickel, Unwrought for use the manufacture of steel in 211. 7615.19 All goods (other pressure than cookers of aluminium alloys or non-stick utensils of aluminium) 5% - 25% - 5 - 212. 7615.20 All goods (other than Sanitary ware of or aluminium aluminium alloys) 25% - - 30% - 28A 25% - - Nil Nil 29 212A 82 213. 8207.90 214. 84, or any other Chapter for drawing Dies when metal, imported after repairs from abroad, in of exchange similar worn-out dies exported out of India for repairs Interchangeable tools working hand tools for metal under Goods specified in List 12 required in connection with petroleum operations undertaken petroleum exploration licenses or mining leases, as the case may be, issued or renewed the 1st of after and April, the granted 1999 by 215. 84 or any other Chapter 216 84 or any other Chapter 217. 84 or any other Chapter any Government of India or State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis and raw Parts for materials of manufacture goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation Goods specified in List 12 required in connection with petroleum operations undertaken specified contracts under Goods specified in List 12 required in connection with petroleum operations undertaken specified under Exploration Licensing Policy under contracts New the Nil Nil 30 Nil Nil 31 Nil Nil 32 Nil Nil 32 218. 84 or any other Chapter Goods specified in List 13 required in connection with coal methane bed operations under undertaken contracts specified under the Coal Bed Methane Policy 219. 84 or any Chapter Goods specified in List 14 5% - 33 5% Nil - 220. 84 or any other Chapter for Plant, The following goods, namely :- (1) machinery, equipment, special tackles, tools, (including spares spares), insurance consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Private Mudran Limited the setting up of New Note Press projects at Salbony in West at Bengal in Mysore Karnataka; (2) machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf the Reserve Bank of India the or Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at in Nasik Maharashtra and the Plant, and of 20% - - 15% - 34 221. 84 or any other Chapter 222. 84 or any other Chapter Bank Note Press at Dewas in Madhya Pradesh fighting Fire equipment, namely:- (i) turnable ladders & hydraulic platforms of height of 30 meters and above (ii) portable pumps of 45 HP/3500 RPM above, and 1500 discharging LPM water and above pneumatic (iii) lifting bags (iv) explosive gas detection equipment with tubes (v) rescue tools and gears (vi) compressed air breathing system (vii) spare parts for maintenance of goods specified at (i) and (ii) above Goods specified in List 15, required for setting up of a and Training Development Project by Jewellery Development Centre, Mumbai or Indian the Gemological Institute, Delhi, or the Product 15% Nil - 5% 5% 5% 5% 5% - - - - Nil 35 35 35 35 35 223. 84 or any other Chapter 224. 84 or any Chapter the Indian Diamond Institute, Surat The following goods, namely:- tube (a) Vacuum solar collectors, concentrating solar collectors, plastic collectors or stirling for engines, manufacture of solar energy equipment; (b) Linear actuators tracking for Fresnel systems, sun lenses for sensors, manufacture of concentrating solar collectors or The following goods, namely:- (1) Wind operated electricity generators upto 30 KW wind and battery operated chargers upto 30 KW (2) Parts of wind operated electricity generators, for the manufacture or the of maintenance wind operated electricity generators, namely:- (a) Special bearings, box, Gear (b) Yaw (c) (d) components, Sensors, Brake (e) (f) hydraulics, coupling, Flexible (g) Brake calipers, (h) Wind turbine controllers, (i) Parts of the goods specified at (a) to (h) above. (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new capacity with non ODS - technology. Explanation.- "Goods" , for the this purpose of 225. 84 or any Chapter Nil Nil 36 exemption means goods which are designed exclusively non-ODS for technology Machinery, (A) instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of a fertilizer plant; and (B) spare parts, other raw materials (including semi- finished material) or consumables stores, for essential maintenance of the fertilizer plant mentioned above Goods specified in List 16 required for in a Green use House Goods specified in List 17 required for setting up crude petroleum refinery The following goods, namely:- (1) Kits required for the conversion of motor-spirit or driven diesel 226. 84 or any Chapter 227. 84 or any other Chapter 228. 84 or any other Chapter 229. 84 or any other Chapter 5% 16% 37 25% - 38 5% 16% - 5% - 39 into vehicles Compressed Natural Gas or driven Propane driven or Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified (1) above at Goods specified in List 18 required for construction of roads Goods specified in List 19 required for of development Ports Goods specified in List 20 required for development of Airports Navigational, communication, air- traffic control and landing equipment and for spares maintenance of such equipment when imported by Airports Authority of India Goods specified in List 21 required for the initial setting up of a hotel or for substantial expansion of a hotel Compressed Natural CNG) ( Gas dispenser 230. 84 or any other Chapter 231. 84 or any other Chapter 232. 84 or any other Chapter 233. 84 or any other Chapter 234. 84 or any other Chapter 235. 84 or any other Chapter Nil Nil 40 10% - 41 10% - 42 25% - 43 25% - 44 25% - - 5% 16% 45 5% 16% 46 5% 5% - - 5 5 236. 84 or any Chapter 237. 84 or any Chapter 238. 84 or any Chapter goods, for All renovation or modernisation of a generation power than plant captive power generation plant) (other for All goods, imported by a manufacturer- the supplier manufacture and supply of machinery and equipment to a generation power than plant captive power generation plant) (other their a) Parts of catalytic for convertors, of manufacture catalytic convertors following b) The for goods manufacture of catalytic convertors and parts, namely:- (a) Palladium (b) Platinum (c) Rhodium (d) Raw Substrate (ceramic) (e) Washcoated Substrate (ceramic) (f) Raw Substrate (metal) (g) Substrate (metal) (h) Noble Metal Solution (i)Noble Compounds Washcoated Metal 239. 84, 85 or 90 240. 84, 85 or 90 241. 84, 85 or 90 242. 84, 85 or any other Chapter 243. 84, 85 or 90 Goods specified in List 22 required for telephone basic cellular service, telephone mobile service, internet service or closed u sers‟s g ro u p 6 4 KBPS domestic data network via INSAT system satellite service Goods specified in List 23 required for radio paging service Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS) Parts goods of specified at S. No. 239, 240 and 241 above The goods specified in List 25, for the manufacture of goods falling under heading 85.41 or 85.42 5% 16% 47 5% 16% 48 5% 16% 49 5% 16% 5 Nil - 5 244. 84, 85 or 90 The goods specified in List 26 15% 245. 84, 85 or 90 The goods specified in List 27 5% - - 246. 84, 85 or 90 by The following goods, imported an press accredited cameraman:- (i) Photographic Nil Nil - 50 51 Nil Nil 52 Nil Nil 53 247. 84, 85 or 90 248. 84, 85 or 90 cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use the with aforesaid cameras by The following goods, imported an accredited journalist:- (i) Personal computers including lap top personal computers; (ii) typewriters; and (iii) fax machines Goods specified in List 28 imported by units the in Pharmaceutical and Bio-technology having sectors export turnover of Rs. 20 crores and the above during financial preceding such year importer has and Research Development Wing which is registered with the Department of Scientific and Industrial Research in the Ministry of Science and Technology of the if 249. 84,85 ,90,91,94 or any other Chapter 250. 84, 85 or 90 251. 84,85 or 90 252 84 or any other Chapter Government of India Goods specified in List 29 25 % - - 5% 5% - - - 5 5% 5% Nil Nil - 5 10% 10% Nil Nil 5 5 The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 30; for Parts, (2) manufacture , and spare parts for the maintenance, of the goods at (1) above The following goods for use in the textile industry, namely:- (1) Machinery or equipment specified in List 31; (2) for Parts, manufacture , and spare parts for the maintenance, of the goods at (1) above 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 ; (2) required maintenance parts the of spare for or machinery equipment specified at above, imported by a silk mill (1) 253 84 or 85 The following goods for the manufacture of ground power units and air jet starters, namely :- (1) Diesel engines of 2400 rpm; (2) Alternators of 400 Hz, 115/200 V and 2400 rpm; (3) Oil screw compressor free dry 254 84 or 85 Spares, supplied with outboard for motors maintenance of such outboard motors 15% - - 5% - 54 255 84 or 85 Parts of outboard motors specified in List 33 5% 256. 84 or 85 Braille printer or Braille embosser or display, Braille designed specially for computer systems Nil - - 257. 84 or 90 Goods specified in List 34, designed for use in the leather industry 5% Nil 258. 84 or 90 Equipment having multiple functions of scanning printing, photocopying and the and where 25% - 55 - - - 259. 84 260. 84 261. 84 5% Nil - 25% - 56 principal cannot determined function be by Fogging machines imported a Municipal Committee, District other Board or legally authority or to, entitled entrusted by the Government with, the or control management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases Spinnerettes made inter-alia of Gold, Platinum and Rhodium or any one or more of these when metals, imported in exchange of worn- out or damaged spinnerettes exported India out of 25% - 57 Bushings made of and Platinum Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 262. 8409.91 or All goods other than goods of parts 25% - - 8409.99 falling under sub- heading. 8407.31, 8407.32, 8407.33, 8407.34 or 8408.20 263. 84.14 goods, All other than the following, namely:- (1) Compressors of a kind for use in airconditioning and refrigeration equipment; (2) Parts (3) compressors specified above Fans; of (1) at 264. 8418.99 All goods, other than parts of goods falling under sub- headings 8418.10, 8418.21, 8418.22 or 8418.29 25% - - 25% - - 265. 84.21 Catalytic convertors 5% 266. 8422.90 All goods, other than parts of dish washing machines 25% - - 15% - - - - 267. 84.32, 84.33, 84.36 or 84.37 268. 84.48 lawn (other All goods and than sports ground rollers, goods falling under sub-headings 8433.11, 8433.19, 8437.80 and their parts) goods, All other than parts of goods falling under sub- heading 8447.20 25% - - 269. 8451.90 All goods, other than parts of dry- cleaning machines 25% - 270. 84.71 CD – Writers 271. 84.71 Point of Sale (POS) terminals Nil 15% 272. 8472.90 Automatic machines teller 15% - - - - - 15% 5% - - - - - 5 273. 8473.10 Printed circuit assemblies of word processing machines 274. 8473.21 Parts of electronic calculators for the manufacture of electronic calculators 275. 8473.30 Microprocessors for automatic data processing machines of heading 84.71, other than mother boards 276. 8473.30 Parts (including ink cartridges with print head assembly and ink spray nozzle) of of the machines 84.71, heading than other Printed Populated Boards Circuit (PPCBs) including motherboards (with or without CPU) Explanation.- The exemption shall not be available in the case of an assembly which includes any Nil - - 5% - - one or more of the following items, namely:- (i) Populated Printed Circuit Boards (PPCBs) Motherboards (ii) (with or without CPU) (iii) Power Supply Unit. 277. 8473.40 Printed circuit 15% - - Cash assemblies (including Dispensing Mechanism and Deposit Modules) for Automatic Teller Machines (ATMs) 278. 8479.50 or 8479.89 Machinery production commodities for of 25% - - Nil Nil 58 Nil Nil 59 279. 85 or any other Chapter 280. 85 or any other Chapter Television equipment, cameras other and equipment for films, taking imported a foreign film unit or television team by Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording foreign of tapes imported if origin, after into India been having exported therefrom 281. 85 or any other Chapter Parts systems of CNC 25% - 15% - 5 5 282. 85 or any Chapter 283. 85 or any other Chapter 284. 85 or any other Chapter 285. 85 or any other Chapter Raw materials or for parts, manufacture of button cells wireless The apparatus, and accessories in parts specified List 35, imported by a licensed amateur radio operator sub- Parts, assemblies, SKD kits, CKD kits of Approach Surveillance Radar (ASR) and Mode-S Monopulse Secondary Surveillance Radar (MSSR) and spares for maintenance of equipment, such the required for of modernisation airport facilities The following goods, namely:- (1) Mono or Bi polar Membrane and Electrolysers parts thereof including secondary brine purification components, jumper filtering switches, 5% - 60 25% - 61 15% - 62 for elements hydrogen filters and any other machinery, required for modernisation by using membrane cell technology, of an existing caustic soda unit ; (2) Membranes for replacement of worn out membranes in an industrial plant based on membrane cell technology Goods imported for in being specified test centres tested 286. 85 or any other Chapter 287. 85 or 90 Closed Circuit Television system used as Low Vision visually Aid handicapped persons for 288. 85 289. 85 (1) Newspaper page transmission and facsimile reception system or equipment; Telephoto (2) transmission and reception system or equipment One set of pre- recorded cassettes accompanying books for learning and languages essential complement to such Nil Nil 63 15% - - 5% - 64 Nil - - 290. 85 books Compact mechanism; deck mechanism disc tape 291. 85 CNC Systems 292. 85 293. 85 294. 85 Video cassettes and video tapes, of a predominantly educational character Audio cassettes, if with recorded from material newspaper books, for or magazines, the blind Deflection components for use in colour monitors for computers or for in PCBs of use colour monitors for computers 25% - - 25% 5% - Nil - 65 Nil Nil - Nil - 5 295. 85 Floppy diskette 10% 296. 8501.10 Stepper Motors for the use of manufacture goods falling under heading . 84.71 in Nil 297. 8504.10 Ballasts for compact 25% fluorescent lamps 15% 298. 8504.40 Static converters for data automatic processing machines and units thereof, and telecommunication apparatus - - - - - 5 - - 15% - - 299. 8504.50 Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus. 15% - - 300. 8504.90 Printed circuit assemblies for static converters for automatic data processing machines and units thereof, and telecommunication apparatus; printed assemblies circuit for for inductors power supplies for automatic data processing machines and units thereof, and telecommunication apparatus - - - - - - - - 301. 85.06 Button cells 15% 302. 8506.80 Battery Pack cellular phones for 15% 303. 8517.90 Parts (other than 5% 304. 8518.29 10% populated PCBs) Loudspeakers, without housing , having a frequency range of 300 Hz to 3, 4 KHz with a diameter not exceeding 50 mm for telecommunication 10% - - 305. 8518.29 use, cone type Loudspeakers, , without housing having a frequency range of 300 Hz to 3, 4 KHz with a not diameter exceeding 50 mm for telecommunication use, other than cone type 306. 8518.30 Line handsets telephone 15% 307. 8518.90 Printed circuit 15% - - - - assemblies for - (i) microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use; (ii) loud speakers, without housing, having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm. for telecommunication use; or (iii) line telephone handsets. 308. 8522.90 Printed circuit assemblies for telephone answering 15% - - 309. 85.24 310. 85.24 machines of CD-ROMs containing an books educational nature, journals, periodicals (magazines) or newspapers Recorded magnetic floppy tapes and imported diskettes, by the University Grants Commission for use in computers Nil Nil - 5% Nil 66 311. 8524.31 Compact Disc-Read Only Memory (CD- ROM) Nil - 312. 8525.10 Transmission 15% - apparatus other than apparatus for radio broadcasting or television 313. 8525.20 Cellular Phones and trunking Radio terminals 10% Nil 314. 8525.40 Digital still image 15% video cameras 315. 8526.91 Global Positioning 25% - - System(GPS) apparatus 316. 8527.90 Portable receivers for calling, alerting or paging 10% Nil 317. 8529.10 Aerials or antennae of a kind used with apparatus for radio- and telephony radio-telegraphy 10% - - - - - - - - 318. 8529.90 Parts (including populated PCBs) of portable receivers for calling, alerting or paging 5% - - - 5 - - 319. 8529.90 Parts of Cellular Phones and Radio Trunking terminals 5% - Nil Nil 320. 8529.90 or Chapter any Parts, components and accessories of handsets mobile including Cellular Phones 321. 8529.90 The following goods, 15% 5% - - namely:- (i) Parts (including populated PCBs) of digital still image video cameras (ii) Parts (excluding populated PCBs) of transmission other apparatus than apparatus for radio-broadcasting or parts(excluding popula ted PC B ‟s) o f transmission apparatus incorporating reception apparatus television and 15% - - 322. 8529.90 Populated PCBs of,- transmission (a) apparatus other than apparatus for radio broadcasting or television (b) apparatus incorporating transmission 323. 8531.20 324. 8531.20 reception apparatus Indicator panels incorporating Liquid Crystal Devices(LCD) panels Indicator incorporating Light Emitting Diodes (LED) 325. 8531.80 Flat panel displays of a kind used in data automatic processing machines and tele- communication apparatus 326. 8531.90 Parts of indicator panels incorporating Crystal Liquid Devices(LCD) 327. 8531.90 Parts of indicator panels incorporating Light emitting diodes(LED) 328. 8531.90 Parts of electronic security systems for the manufacture of security electronic systems 329. 8536.50 Electronic AC switches consisting of optically coupled input and output (insulated circuits thyristor AC switches) 10% - 15 % - 15% - 10% - 15% - - - - - - 15% - 5 15% - - 330. 8536.50 Electronic switches, 15% - - including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on- chip technology) for not a exceeding 1000 volts voltage 331. 8536.50 Electromechanical 15% - - for snap-action a switches not current 11 exceeding switches amperes, of rating less than 5 amperes at not voltage exceeding 250 volts contact - - - - 332. 8536.69 Plugs and sockets for co-axial cables and printed circuits 15% - 333. 8536.90 Connection and contact elements for wires and cables 15% - Nil 15% - - 334. 8536.90 Wafer probers 335 8538.90 Printed circuit assemblies for the following goods of heading 85.36, namely:- (1) electronic AC switches consisting of optically coupled input and output (insulated circuits thyristor AC switches); (2) switches, electronic including voltage temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on- chip technology) for not a exceeding 1000 volts; (3) electro- snap- mechanical action switches for a not current 11 exceeding switches amperes, of rating less than 5 amperes not voltage at exceeding 250 volts; and plugs (4) sockets for co-axial cables and printed circuits; (5) connection and contact elements for wires and cables; (6) wafer probers contact 336. 8540.11 All goods other than television colour picture tubes 25% - 337. 8543.89 Electrical machines with translation or dictionary functions 15% - 338. 8543.89 Complete Ozone 15% generators 339. 8543.90 Printed circuit 15% - - - - - - assemblies for - (i) proximity cards tags; and electrical (ii) 340. 8544.41 or 8544.49 with machines translation or dictionary functions. Electric conductors, for a voltage not exceeding 80 V, of a for used kind telecommunications a 341. 8544.51 Electric conductors, voltage for exceeding 80 V, but not exceeding 1000 with V, connectors, of a kind for used telecommunications fitted 15% - 15% - - - 342. 85.45 343. 87 344. 87.03 15% - 5 15% - - 60% - 30% - - - Graphite electrodes (above 24 inches diameter) for use in the manufacture of goods falling under Chapter 72 Tricycles designed for use by crippled disabled and persons cars Motor 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,- (a) if imported as tyres Completely Built-up Units (CBU) Explanation I.- "Completely Built-up Unit" means completely assembled vehicle, whether or not fitted with or batteries. Explanation II.- For removal of doubts, it is hereby clarified that if the engine and the gear box assemblies are installed in the body a assembly vehicle, then such be vehicle a deemed Completely Built-up Unit. (b) if imported in any other form shall as of 345. 87.11 60% - - 30% - - Motor cycles (including mopeds) and fitted cycles with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (a) if imported as Completely Built-up Units (CBU) Explanation.I- "Completely Built-up Unit" means completely tyres assembled vehicle, whether or not fitted with or batteries. Explanation II.- For removal of doubts, it is hereby clarified that if the engine and the gear box assemblies are installed in the body assembly a vehicle, then such be vehicle deemed a Completely Built-up Unit. (b) if imported in any other form shall as of 346. 88 347. 88 or any Chapter 348. 88 or any Chapter 349. 88 or any Chapter Aeroplanes, gliders, or helicopters simulators of aeroplanes Parts of aeroplanes, gliders, helicopters or of simulators (excluding aircraft rubber tyres and tubes for aeroplanes or gliders) Raw materials - (i) for manufacture of servicing or aircraft falling under heading 88.02; (ii) for manufacture of parts of aircraft at (i) above The following goods, namely: - (i) Satellites and Nil - - Nil Nil 67 Nil Nil 68 Nil Nil 69 Indian brought pay-loads into India for launch by launch vehicles from Indian soil Outer Space; Ground (ii) equipment brought for testing of (i) above into 350. 89 351. 89 or any Chapter 352. 89.01 Barges imported along with ships for the more speedy of unloading imported goods and loading of export goods Capital goods and spares thereof, raw parts, materials, handling material and equipment for consumables, repairs of ocean- going vessels by a ship unit repair registered with the Director General of Shipping, Government of India All goods (excluding vessels and other structures floating as are imported for breaking up) Nil Nil 70 Nil Nil 71 Nil Nil 72 353. 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 72 Nil Nil 72 - Nil Nil Nil - 73 354. 89.06 All goods (excluding vessels and other floating structures as are imported for breaking up) 355. 89.08 All goods 356. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub-heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) 357. Any Chapter Parts, for repair of dredgers Nil Nil Nil - 74 Nil 358. 90 or any other Chapter 359. 90 or any other Chapter 360. 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare and parts accessories thereof Goods specified in List 36 for live-stock breeding programmes Parts than (other primary cells and primary batteries), for the manufacture of aids hearing including deaf aids 25% - 75 5% Nil 5 361. 90 or any Equipment, parts or 15% Nil 76 5% Nil 77 5% 5% 5% 5% 5% Nil Nil Nil Nil Nil - - 11 - - other Chapter 362. 90 or any Chapter accessories required for initial setting up, repair or maintenance of a planetarium and Hospital Equipment (equipment, apparatus appliances, spare including parts and accessories thereof, but excluding items) consumable for use in specified hospitals 363. 90 or any other Chapter Medical The following goods, namely:- (A) equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; (B) Accessories of medical the (A) equipment at above; (C) Parts required for the manufacture, parts and spare required the maintenance, of the medical equipment at (A) above (D) Ambulatory Peritoneal Dialysis(CAPD) Fluid a contained solution bag with or tubing without Continuous for in 10% Nil - 5% Nil 78 15% - 11 5% 5% Nil Nil - 11 364. 90 or any other Chapter 365. 90 or any other Chapter 366. 90 or any other Chapter 367. 90 or any other Chapter system (E) Accessories of (D) above Glucose Blood Monitoring System(Glucometer) and test strips Life saving medical equipment including accessories or spare parts or both of such equipment Parts required for the manufacture, parts and spare the for required maintenance, of medical equipment under falling headings 90.18 to 90.21 sub- and headings 9022.12, 9022.13, 9022.14 or 9022.21 Medical and goods, The following goods, namely:- (A) equipment other specified in List 38; (B) Parts required for the manufacture, parts and spare required the maintenance, of the medical equipment at (A) above for 368. 90 or any other Chapter The following goods, namely:- (A) Medical 5% Nil - 5% 5% Nil Nil - 11 and goods, equipment other specified in List 39; (B) Accessories of medical the equipment at (A) above; (C) Parts required for the manufacture, and parts spare the required maintenance, of the medical equipment at (A) above for 369. 90 or any other Chapter 370. 90 or any other Chapter Goods Tubal for Occlusion specified in List 40 Goods specified in List 41 imported by a handicapped or disabled person for his personal use 5% Nil - Nil Nil 79 371. 90 or 9804.90 Hearing appliances aid 15% 372. 90 373. 90 374. 90.01 External breast prosthesis silicone 15% Spare hearing aids parts of 15% 15% Optical fibre, for the manufacture of telecommunication grade optical fibre cables 375. 9001.10 Optical fibre cables 25% 376. 9006.91 Parts accessories Photographic cameras for 15% and of the - - - - - - - - 80 5 - 5 manufacture Photographic cameras of 377. 90.07, All goods 15% - 9010.10, 9010.50 or 9010.90 378. 9013.80 Liquid devices crystal Nil 379. 9013.90 Parts and accessories of Liquid crystal devices Nil - - 380. 9017.10 or 9017.20 Drafting or drawing machines 15% - 15% - 381 9017.90 Printed circuit for assemblies drafting or drawing machines of heading 90.17 382 90.22 383. 90.22 X-Ray Baggage Inspection Systems and parts thereof Linear accelerator with beam energy 15 MeV and above 384. 90.22 or 90.31 Sulphur Analyser Content 25% 5% 385. 9027.90 Parts and accessories of products of heading 90.27, other than for gas or smoke analysis apparatus and microtomes - - - - - - - - - - Nil - 81 5% Nil 386. 90.32 Electronic Automatic 25% - - 25% - 5 387. 91 or any other Chapter Regulator(EAR) MPFI system vehicles in run the Parts, for manufacture of electronic modules semi- (including knocked down packs completely and down knocked packs) of digital, analogue, digi-ana similar and type combination wrist electronic watches (watches which are designed primarily to show the time of the day, or without with additional features) 388. 91 or 9804.90 Braille watches and one-day Braille alarm clocks Nil - - - 5 Parts and cases, of Braille watches, for the manufacture of Braille watches Nil 15% - 82 Nil Nil 83 Lamps and lighting fittings for use in sports or games stadia (i) Synthetic tracks and artificial surfaces of heading .95.06; (ii) required installation of above Equipment for (i) 389. 91 390. 94.05 391. 95 or any other Chapter Nil Nil 84 392. 95 or any Chapter Acrylic Asphalt The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :- (1) resurfacer; (2) resurfacer; (3) Cushion coat; (4) Acrylic colour concentrate; (5) Acrylic marking paint; and (6) in Polytan powder or granule form 393. 95 Requisites games and sports for Nil Nil 85 5% - 5% - 15% - 5 5 - 15% - 5 394. 9503.10 and 9503.90 395. 95.04 396. 9608.60, 9608.91 or 9608.99 Parts of electronic the toys for manufacture of electronic toys of Parts games for manufacture video games video the of following (A) The goods, namely:- (i) Refills for ball point pens, comprising the ball point ink- and reservoir ; (ii) Pen nibs and nib points; (iii) Parts (including caps and clips) of pens of any kind and pen-holders described in heading 96.08 (B) The following goods, for use in the of manufacture parts of pens of any kind or pen holders, namely:- (i) Acrylic/ Polyester fibre falling rod under sub-heading 3916.90; (ii) Polyester sheet falling under heading 39.20; (iii) Nylon yarn falling under sub- heading 5402.41; and (iv) Stainless steel strips falling under sub-heading 7220.90; Works of art created Indian abroad by artists and sculptors, imported the return of on such or sculptors to India artists being Books, antiques of an age exceeding one hundred years fertiliser coal mining Goods required for- (i) projects; (ii) projects; (iii) captive power plants of 5 MW or more; Nil Nil - Nil - 5% 5% 25% 5% 5% 25% 16% 16% 16% 16% Nil 16% - - - - - - - 397. 97 398. 97.06 399. 98.01 400. 98.01 25% 16% - Nil Nil 86 power (iv) generation projects including gas power turbine projects (excluding captive power plants set up by projects engaged in activities other than in power generation); (v) barge mounted power plants (vi) transmission projects of 66 KV and above; (vii) other industrial plants or projects power Goods required for setting up of any Mega Power Project specified in List 42, if such Mega Power Project is- (a) an inter-State thermal power plant of a capacity of 1000 MW or more; or (b) an inter-State hydel power plant of a capacity of 500 MW or more, as certified by an officer not below the Joint rank of a Secretary the Government of India in the Ministry of Power to 401. 98.01 Goods required for setting up of any Nil Nil 87 Power Nuclear Project specified in List 43, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of the India in of Department Atomic Energy Orthopaedic falling appliances under heading 90.21, imported by for post or air, personal use The following goods, imported by post or air, for personal use, namely: - (A) The life saving drugs or medicines (including diagnostic test kits) specified in List 4; (B) Other life saving drugs or medicines 402. 98.04 403. 98.04 404. 98.05 All goods bona Used personal household belonging deceased person fide and effects a to 405. Any Chapter 406. Any Chapter 25% - - Nil Nil Nil Nil - 8 - Nil 16% Nil - 88 Nil Nil - imported Goods through postal parcels, packets and the duty letters, payable on which is Nil Nil 89 407. Any Chapter not more than one hundred rupees Archaeological specimens, photographs, plaster casts or antiquities, for intended exhibition for public benefit in a museum the managed by Archaeological Survey of India or by State Government a 408. 99 All goods - 409. Any Artificial Plasma 5% Nil - 16% - - - Textile whether processed fabrics, not or - Chapter 410. 51.11, 51.12, 51.13, 52.08, 52.09, 52.10, 52.11, 52.12, 53.09, 53.11, 54.07, 54.08, 55.12, 55.13, 55.14, 55.15, or 55.16 411. 58.01, 58.02, 58.03, 58.04, 58.05, 5806.10, Textile whether processed, than of jute or fabrics, not other - 16% - 5806.20, 5806.39, 5806.40 or 58.10 412. 60 Textile whether processed fabrics, not or - 16% 413. 61 or 62 All goods other than - 16% - - the following:- (i) raincoats; (ii) undergarments (including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles); and (iii) accessories (including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, gloves, cravats, mittens and mitts). clothing All goods other than the following:- (i) jute blankets; (ii) sacks and bags for jute used of packing of goods; (iii) Indian National and Flag; falling (iv) goods under heading 63.09 or 63.10. 414. 63 - 16% - 415. 7320.90, 84.45, (1) Goods imported by a jute mill for - - Nil Nil 5 5 8448.20, 8483.90, 8484.90, 8485.90 for making jute textiles parts (2) spare the required of maintenance goods specified in (1), imported by a jute mill ANNEXURE Cond ition No. 1. 2. 3. 4. 5 Conditions The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade in accordance with the procedure as may be specified by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade from time to time through a Public Notice. If the importer gives a declaration that such material is for the purposes of sowing or planting only. If,- (a)import is made under a licence issued under Section J of Part – II of Chapter 15 of the Export and Import Policy 1st April 1997 – 31st March, 2002; (b) the importer at the time of clearance, furnishes a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism to the effect that the goods imported are essential goods related to hotel and tourism industry and that the hotel or restaurant importing such goods is approved by that Ministry. If the importer, is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 6. If the importer furnishes an undertaking to the Deputy 7. 8. Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the wine shall be used as sacramental wine. If , at the time and place of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the import is being made, has not been commissioned. If,- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi in each individual case, that the goods are life saving drugs or medicines; and (c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. FORM C ertficate N o ....… … … . o f … ...… … .. (year) C ertified th at th e d ru g / m ed icin e… … … … … … … .(n am e o f th e d ru g / m ed icin e) b ein g im p o rted b y … … … … … … ................... is a life saving drug / medicine and exemption from the payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi 9. If the importer at the time of import- (1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy, Government of India, to the effect that the imported goods (in respect of description, quantity and technical specifications) are required for the manufacture of laser and laser based instrumentation; and (2) furnishes an undertaking to the Deputy Commissioner of 10. 11. Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation. If,- (a) the importer produces a certificate from a duly authorised officer of the UNICEF to the effect that the said raw materials, intermediates and the consumables are manufacture of DTP vaccines; and (b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the effect that the said raw materials, intermediates and consumables shall be used only for the manufacture of DTP vaccines. required for If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that- (a) the parts or, as the case may be, the spare parts shall be used for the manufacture or maintenance, as the case may be, of the specified medical equipment; (b) he shall, within three months or such extended period that the said Deputy Commissioner or the Assistant Commissioner may allow, produce- (i) in the case of parts, a certificate from the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the specified medical equipment, to the effect that the parts have been used in the manufacture of the specified medical equipment; or (ii)in the case of spare parts, necessary evidence to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the spare parts have been used for the maintenance of the specified medical equipment; and (c) he shall pay, on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the parts or, as the case may be, spare parts, but for the exemption under this notification and that already paid at the 12. 13. 14. 15. 16. 17. time of importation. If,- (a) the goods are imported by a manufacturer of handicrafts for use in the manufacture of handicrafts for export by that manufacturer and that the said manufacturer is registered with the Export Promotion Council for Handicrafts; (b) the value of the goods imported does not exceed 3% of the FOB value of handicrafts exported during the preceding financial year; and (c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year If, imported for the manufacture of solar cells or solar cell modules. If certified by the Ministry of Information and Broadcasting that the films and video cassettes are intended for archival study, or record and reference purposes. If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly educational in character. If certified by the Ministry of Defence that the film is predominantly educational in character and is meant for training of defence personnel. If the importer produces a certificate of the Reference Standard and copies of documents to subtantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards. 18. If, imported for the manufacture of Copper - T contraceptives. 19. If,- (a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and (b) the newsprint manufactured in terms of (a) above is 20. 21. supplied to a newspaper. Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). If,- (a) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of importation; and (b) the importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used. If, - "(a) the goods are imported by a manufacture of textile garments or leather garments or leather footwear gloves, or travel goods, hand bags and similar containers all made of leather for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the apparels Export Promotion Council for Leather Exports, as the case may be, (b) (I) the total value of goods imported shall not exceed 3 percent of the FOB value of textile garments or leather garments exported during the preceding financial year, however the value of lining, and inter-lining materials imported shall not exceed 2 percent of the said total value; and the total value of goods imported shall not exceed 1 percent of the FOB value of leather footwear , leather gloves or travel goods, hard bags and similar container all made of leather exported during the preceding financial year; (c) the importer produces a certificate from the Apparel Export 22. Promotion Council or Council for Leather Exports, as the case may be, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year; (d) the importer produces a certificate from Apparel Export Promotion Council or Council for Leather Exports, as the case may be, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and (e) there is a doubt as to the useability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use;" If at the time of importation, the importer,- (1) in all cases [excluding the case of the goods at item No. 9 of List 9 (B)], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and (2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that- (a) the imported goods shall be used in the leather industry, or as the case may be, for the manufacture of leather chemicals to be used in the leather industry; (b) he shall maintain an account of the imported goods, received and consumed in the place of manufacture for the above purpose, in the manner specified by the said Deputy Commissioner or the Assistant Commissioner; (c) he shall, within three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the goods, to the effect that the said goods have been used for the aforesaid purpose; and (d) he shall pay, in the event of his failure to comply with the conditions above, an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 23. 24. 25. 26. 27. If the importer produces a certificate from an officer not below the rank of a Joint Director in the Ministry of Information Technology, Government of India, mentioning the technical specifications, description and quantity of the moulds, tools and dies and certifying that they are required for the manufacture of electronic parts and recommending grant of exemption. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travellers. Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934). If,the horological the raw materials are manufacture of parts of wrist watches (watches designed primarily to show the time of the day, with or without additional features), mechanical or quartz analog. imported for If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the coin blanks shall be used only for the purpose of coining of coins in a Mint of the Government of India . If the goods are imported for use in the manufacture of goods falling under Chapter 84 (other than those falling under headings 84.15, 84.50, 84.69, 84.70, 84.71, 84.72, 84.73, 84.82 and 84.85 and sub-headings 8407.31, 8407.32, 8407.33, 8407.34, 8408.20, 8409.91, 8409.99, 8414.30, 8414.80, 8414.90, 8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11, 8422.19, 8423.10, 8448.19, 8451.10, 8451.90, 8452.10, 8452.30, 8452.40, 8452.90, 8479.50, 8479.60, 8479.89 and 8483.20) or Chapter 85 (other than those falling under headings 85.06, 85.07, 85.09, 85.10, 85.11, 85.12, 85.13, 85.16, 85.18, 85.19, 85.20, 85.21, 85.22, 85.23, 85.24, 85.26, 85.27, 85.28, 85.31, 85.32, 85.35, 85.36, 85.37, 85.38, 28. 28A 29. 85.39, 85.40, 85.41, 85.42, 85.44 and 85.48 and sub-headings 8525.30 and 8525.40) of the First Schedule of the Customs Tariff Act, 1975 . If the re-rollable scrap consists of seconds and defectives or cuttings / rejected ingots / slabs / blooms/ billets, bars, rods, angles, shapes and sections, rails and railway materials, such as wheels, axles, sleepers, sleeper bars, fish plates and flat rolled products suitable for re-rolling without undergoing process of melting and of length 2000 mm. (maximum), width 800 mm. (maximum), thickness/ diameter 8 mm. (minimum). In case of rails and railway materials, there will be no size restriction. If,- (1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and (2) no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to- (i) the aggregate of- (a) labour charges for such repair; (b) cost of materials used in such repair ; (c) any other charges paid by the importer for repair of such dies; and (ii) the insurance and freight charges, both ways.". If,- (a) the goods are imported by the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the "licensee") or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1st of April, 1999 and granted by the Government of India or any State Government on nomination basis; (b) where the importer is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licences referred to in that clause, and (c) where the importer is a sub-contractor, he produces to the the Assistant Deputy Commissioner of Customs or Commissioner of Customs, as the case m

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 (52 of 1962) 357.
• Customs Tariff Act, 1975 .

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