Supersedes 31 customs exemption notifications and prescribes effective rates of customs duty, IGST and compensation cess for goods imported into India.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2025 –Customs New Delhi, the 24th October, 2025 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), namely: - (i) No.1/2025- Customs, dated the 16th January, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 63(E) dated the 16th January, 2025; (ii) No.57/2022- Customs, dated the 17th November, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 822(E) dated the 17th November, 2022; (iii) No.32/2019- Customs, dated the 30th September, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.726 (E) dated the 30th September, 2019; (iv) No.19/2019- Customs, dated the 6th July, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E) dated the 6th July, 2019; (v) No.86/2017-Customs, dated the 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1404(E) dated the 14th November, 2017; (vi) No. 50/2017 – Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785 (E) dated the 30th June, 2017; (vii) No.41/2017 -Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E) dated the 30th June, 2017; (viii) No.37/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E) dated the 30th June, 2017; (ix) No.36/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 771(E) dated the 30th June, 2017; (x) No.32/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E) dated the 30th June, 2017; (xi) No.30/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E) dated the 30th June, 2017; (xii) No.29/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E) dated the 30th June, 2017; (xiii) No.16/2017-Customs, dated the 20th April, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E) dated the 20th April, 2017; (xiv) No.5/2017-Customs, dated the 2nd February, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E) dated the 2nd February, 2017; (xv) No.130/2010-Customs, dated the 23rd December, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1008(E) dated the 23rd December, 2010; (xvi) No.81/2005 -Customs, dated the 8th September, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E) dated the 8th September, 2005; (xvii) No.121/2003-Customs, dated the 1st August, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E) dated the 1st August, 2003; (xviii) No.25/1998-Customs, dated the 2nd June, 1998 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E) dated the 2nd June, 1998; (xix) No.51/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E) dated the 23rd July, 1996; (xx) No.50/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E) dated the 23rd July, 1996; (xxi) No.39/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E) dated the 23rd July, 1996; (xxii) No.154/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 583(E) dated the 13th July, 1994; (xxiii) No.152/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E) dated the 13th July, 1994; (xxiv) No.148/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E) dated the 13th July, 1994; (xxv) No.147/1994-Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E) dated the 13th July, 1994; (xxvi) No.146/1994 -Customs, dated the 13th July, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575(E) dated the 13th July, 1994; (xxvii) No.104/1994-Customs, dated the 16th March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 319(E) dated the 16th March, 1994; (xxviii) No.207/89-Customs, dated the 17th July, 1989 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989; (xxix) No. 326-Customs, dated the 23rd December, 1993 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 912(E) dated the 23rd December, 1993; (xxx) No. 80-Customs, dated the 29th August, 1970 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1246(E) dated the 29th August, 1970; (xxxi) No. 3-Customs, dated the 8th January, 1957 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 98(E) dated the 8th January, 1957, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts - (a) the goods of the description specified in column (3) of the Table I below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, - (i) 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 standard rate specified in the corresponding entry in column (4) of the said Table; and (ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to Table I, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table; (b) the goods of the description specified in column (3) of the Table II below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, - (i) 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 standard rate specified in the corresponding entry in column (4) of the said Table; and (ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to Table II, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table; (c) the goods of the description specified in column (3) of the Table III below or column (3) of the said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, - (i) 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 standard rate specified in the corresponding entry in column (4) of the said Table; and (ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, (iii) from so much of compensation cess leviable thereon under sub-section (9) of section 3 of said Customs Tariff Act, read with section 8 of the Goods and Services (Compensation to States) Act, 2017 (15 of 2017) and section 5 of the Integrated Goods and Services Tax Act, 2017 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (6) of the said Table, subject to any of the conditions, specified in the Annexure to Table III, the condition number of which is mentioned in the corresponding entry in column (7) of the said Table; (d) the goods of the description specified in column (3) of the Table IV below or column (3) of the said Table falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of - (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium. S. No. Chapter or Description of goods Standard Integrat Condition TABLE I rate ed No. Heading or sub- heading or tariff item (1) (2) (3) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 01 01 01 Animals and birds imported by zoo Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock Grandparent poultry stock and donkey stallions 0207 25 00, Meat and edible offal, of turkeys, frozen 0207 27 00 0207 42 00, Meat and edible offal, of ducks, frozen 0207 45 00 0304 99 00 Frozen Fish Paste (Surimi) for use in manufacture of Surimi analogue products, for export 0306 19 00 Frozen Krill 0306 36 Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock 0306 36 Live Black tiger shrimp (Penaeus monodon) broodstock 0306 36 60 Artemia 0308 90 00 SPF Polychaete worms imported by bona fide exporters for use in the manufacture of textile or leather garments, for export 0511 91 40 Artemia cysts 06, 07, 08, 09 Planting materials, namely, oil seeds, seeds of vegetables, or 12 flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 0703 10 All goods 0713 Pulses other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils) 17. 0713 10 Peas (Pisum sativum) Goods and Services Tax (5) - - - - - - - - - - - - - - - - - (6) - - - - 1 2 - - - - - 2 and 3 - 4 - - - (4) Nil 5% 25% 5% 5% 5% 15% 5% 5% Nil 5% Nil 5% Nil Nil 10% 0505 10 Real Down Filling Material from Duck or Goose, when 10% 18. 19. 20. 21. 22. 23. 24. 0713 60 00 Tur Whole 0713 40 00, Tur (other than Tur whole) 0713 60 00 0713 20 10 Kabuli Chana 0713 20 20 Bengal Gram (desi chana) 0713 20 90 Chickpeas (garbanzos) 0713 40 00 Lentils (Mosur) 0802 11 00 All goods 25. 0802 12 00 All goods 26. 27. 28. 29. 30. 0802 31 00 All goods 0802 99 00 Pecan nuts 0806 20 10 Dark seedless raisin 0808 10 00 All goods 0810 40 00 Cranberries, fresh; Blueberries, fresh 31. 0811 90 Cranberries, frozen; Blueberries, frozen 32. 0813 40 90 Cranberries, dried; 33. 34. Blueberries, dried 1207 99 90 Shea Nuts 1209 All goods (other than those falling under sub-headings 1209 91 and 1209 99) 35. 1211 30 00, All goods, fresh or dried, other than liquorice roots 1211 40 00, 1211 50, 1211 60 00, 1211 90 1301 90 49 Oleopine resin 1302 14, 1302 19, 1302 20 00 1504 20 1504 20 1505 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) Fish lipid oil for use in manufacture of aquatic feed Crude fish oil for use in manufacture of aquatic feed All goods 1507 10 00 All goods 1507 90 10 All goods 1508, 1509, All goods, crude and edible grade 36. 37. 38. 39. 40. 41. 42. 43. Nil 10% 10% 10% 10% 5% Rs. 35 per kg/- Rs. 100 per kg/- 100% 30% 30% 15% 10% 10% 10% 15% 15% 15% 5% 15% Nil Nil 15% 10% 32.5% 35% - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3 3 - - - - 1510, 1512 (other than 1512 11 10), 1513, 1515 44. 1508, 1510, All goods, refined and edible grade 45% - 1512 (other than 1512 19 10), 1513, 1515 45. 46. 47. 48. 49. 50. 51. 1509 All goods, refined and edible grade 1511 10 00 Crude Palm Oil 1511 90 All goods 1511 Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more 1512 11 10 All goods 1512 19 10 All goods 1514 11, 1514 91 All goods, edible grade 52. 1514 19, All goods, edible grade 53. 54. 1514 99 1516 10 All goods 1516 20, All goods 1516 30 00 55. 1516 20, All goods of edible grade 1516 30 00 56. 1517 10 21, All goods of edible grade 1517 90 10, 1518 00 11, 1518 00 21, 1518 00 31 57. 58. 59. 60. 1517 , 1518 All goods other than edible grade 1518 Algal Oil for manufacturing of aquatic feed: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 1520 00 00 Crude glycerin 1520 00 00 Crude glycerin for use in manufacture of Epichlorohydrin: Provided that nothing contained in this S.No. shall have 40% 10% 32.5% 7.5% 10% 32.5% 35% 45% 30% 80% 45% 45% 30% Nil 7.5% 2.5% - - - - - - - - - - - - - - - - - - - - - - - - - - - 3 - 3 effect after the 31st March, 2027 61. 1702 Lactose for use in the manufacture of homeopathic 10% Medicine : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 62. 2008 19 21, All goods 2008 19 22, 2008 19 29, 2008 19 91 2008 19 92 All goods 2008 93 00 Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 63. 64. 30% 30% 5% 65. 2008 99 Blueberries, otherwise prepared or preserved, whether or 10% not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 66. 2102 20 00 Algal Prime (flour) for use in manufacture of Nil aquatic feed 67. 2106 90 All goods (excluding compound alcoholic preparations of 50% a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) 68. 2202 99 Cranberry products 69. Any Chapter The goods specified in List 1 a p p e n d e d t o T A B L E I used in the processing of sea-food : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 70. 2204, All goods 2205, 2206, 2208 10% Nil 50% 71. 2207 20 00 Denatured ethyl alcohol for use in manufacture of Nil industrial chemicals: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 72. 2301 10 90 Insect Meal for use in research and development purposes in aquatic feed manufacturing 73. 2301 20 Fish meal for use in manufacture of aquatic feed: 5% 5% Provided that nothing contained in this S.No. shall have - - - - - - - - - - - - - 3 - - - - 3 - - 5 - 3 3 and 6 3 74. 75. 76. 77. 78. effect after the 31st March, 2027. 2301 20 2301 20 Krill meal for use in manufacture of aquatic feed Fish Hydrolysate for use in manufacture of aquatic feed 2309 90 31 Prawn and shrimps feed 2309 90 39 Fish Feed 2309 90 90 Mineral and vitamin Premixes for use in manufacture of aquatic feed 79. 2309 90 90 Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing 80. 2309 90 Shrimp larvae feed 81. 2518 Dolomite for metallurgical use conforming to IS:10346-2004 82. 2521 Limestone for metallurgical use conforming to IS:10345-2004 Nil 5% 5% 5% Nil 5% 5% 2.5% 2.5% 83. 2529 22 00 Acid grade fluorspar containing by weight more than 2.5% 97% of calcium fluoride 84. 26 Gold ores and concentrates for use in the Nil manufacture of gold : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 85. 27 The following bunker fuels for use in ships or Nil vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST; (iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO) : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 86. 2701, 2702, All goods 2703 87. 2709 00 10 Petroleum Crude 88. 89. 90. 2710 19 2710 19 2710 19 Fuel oil Straight run fuel oil Low sulphur wax residue 2.5% Re 1 per metric tonne 2.5% 2.5% 2.5% - - - - - - - - - - - - - - - - - 3 3 - - 3 3 and 6 - - - - 3 and 7 8 - - - - - 91. 92. 93. 2710 19 2710 19 2710 Vacuum residue, Slurry Vacuum gas oil Naphtha, for use in the manufacture of fertilisers: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 2.5% 2.5% Nil 94. 2711 12 00, Liquefied propane and butane mixture, liquefied propane, Nil 2711 13 00, liquefied butane and liquefied petroleum gases (LPG) 2711 19 imported by the Indian Oil Corporation Limited, - - - - - - 3 - Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers 95. 2711 Liquefied petroleum gases (LPG), in excess of the quantity Nil - 3 of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Explanation. - For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 96. 2716 00 00 Electrical energy supplied from Processing Area of SEZ Paisa per to Domestic Tariff Area (DTA), generated using- KWh (i) imported coal as fuel (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel (iv) RLNG as fuel 40 65 59 89 97. 2716 00 00 Electrical energy supplied from Non-Processing Area of Paisa per SEZ to Domestic Tariff Area, generated using- (i) imported coal as fuel KWh 24 - - - - - - - - - - (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG as fuel (iv) RLNG as fuel 98. 2716 00 00 Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19th July, 2012: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 24 18 21 Nil 99. 2716 00 00 Electrical energy supplied to DTA from power plants of Paisa per less than 1000MW, and granted formal approval for KWh setting up in SEZ prior to 19th July, 2012- (i) imported coal as fuel (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG as fuel (iv) RLNG as fuel Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 100. 28, 29, 30, 38 Drugs, m edicines, diagnostic kits or equipment specified in List 2 appended to TABLE I 101. 28, 29, 30, Bulk drugs used in the manufacture of drugs or medicines 38 specified in List 2 appended to TABLE I : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 102. 28, 29, 30, Lifesaving drugs/medicines including their salts and esters 38 and diagnostic test kits specified in List 3 103. 28, 29, 30, 38 The following goods, namely: - (i) Bulk drugs used in the manufacture of life saving drugs or medicines specified in List 3 appended to TABLE I (ii) Bulk drugs used in the manufacture of: a. Poliomyelitis Vaccine (Inactivated and live) b. Monocomponent insulins Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 24 24 18 21 5% 5% Nil Nil Nil Nil - - - - - - - - - - - - - - - - - 9 9 9 9 9 - 3 - 3 3 3 104. 30, Drugs, Medicines or Food for Special Medical Purposes Nil Nil 10 9804 (FSMP) used for treatment of rare diseases: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 105. Chapter 30 Drugs or medicines, specified in column (2) of the List 4 Nil - 11 appended to TABLE I, for supply under Patient Assistance Programmes specified in the corresponding entry in column (3) of the said List 4, run by the pharmaceutical companies specified in the corresponding entry in column (4) of the said List 4: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 106. 28, 29, 32, 39, The following goods, namely: - 54, 56, 70, 72, (i) Goods specified in List 5 appended to TABLE I, for 90 the manufacture of telecommunication grade optical fibres or optical fibre cables; (ii) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables; (iii) Goods specified in List 6 appended to TABLE I for manufacture of telecommunication grade FRP: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 Nil Nil Nil - - - 3 3 3 107. 28, 38 The following goods, namely: - Nil - 3 (i) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers; (ii) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 108. 2807 00 10 Sulphuric acid for the manufacture of fertilizers 109. 2809 20 10 Phosphoric acid 110. 2841 111. 2844 Ammonium Metavanadate Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 112. 2852, 3822 Pharmaceutical Reference Standard : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 113. 29, 38 Alpha pinene 114. 29, 30, 35, Goods specified in List 7 appended to TABLE I used for the 38, 39 manufacture of enzyme linked immunosorbent assay kits 5% 5% 2.5% Nil 5% 5% 5% - - - - - - - - - - 3 12 - 3 (ELISA Kits): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 115. 29, 38 Gibberellic acid 116. 29 DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin 117. 29 Maltol, for use in the manufacture of deferiprone: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 118. 2910 20 00 Methyloxirane (propylene oxide) 119. 2914 61 00, Anthraquinone or 2-Ethyl Anthraquinone, for use in 2914 69 30, manufacture of Hydrogen Peroxide: 2914 69 90 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 120. 2929 10 90 Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn 121. 30 or any other Drugs and materials: Chapter Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029 122. 30 Diethylcarbamazine (DEC) tablets 123. Any Chapter Artificial Plasma 124. Any Chapter All types of contraceptives 125. 3002 49 10 Probiotics 126. 3102 30 00 All Goods 127. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 128. 31 Ammonium phosphate or ammonium nitro- phosphate, for use as manure or for the production of 129. 130. 31 31 complex fertilisers Composite Fertilisers (I) The following Water-Soluble Fertilizers included in Schedule I, part A of the Fertilizers Control Order, namely: - (i) (ii) Potassium nitrate (13:0:45) Calcium nitrate (iii) Mono ammonium phosphate (iv) Mono potassium phosphate (0:52:34) (v) 13:40:13 NPK fertilizers 5% 5% Nil 2.5% 2.5% 5% Nil - 5% Nil 5% 5% Nil 5% 5% 5% 5% 5% 2.5% 2.5% - - - - - - - - - 3 - 3 3 13 Nil 14 - - - - - - - - - - - - - - - - - - - - - - - - (vi) 18:18:18 NPK fertilizers (vii) NPK 13:05:26 (viii) 20:20:20 NPK fertilizers (ix) 6:12:36 NPK fertilizers (x) Potassium magnesium sulphate (xi) 19:19:19 NPK fertilizers (xii) NPK 12:30:15 (xiii) NPK 12:32:14 (II) The following Liquid fertilizers included in Schedule I part A of the Fertilizers Control Order, namely: - (i) Super phosphoric acid (70% P2O5) (ii) Ammonium poly phosphate (10-34-0) (Liquid) (iii) Zincated phosphate (Suspension) 131. 3102 10 Urea 132. 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide 133. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 134. 3208, Goods specified in List 8 appended to TABLE I for use in 3815, 3901, 3920 the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 5% 5% 5% Nil 5% Nil Nil 135. 3302 10 All goods (excluding compound alcoholic preparations of 10% a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade) 136. 38 Bio-pesticides, based on – 5% (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa 137. 3822 90 90 All goods 138. 3824 99 00, The following goods for use in the manufacture of 8505 11 90 Brushless Direct Current (BLDC) motors, namely: - 10% 2.5% (i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization); - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3 and 15 - - - 3 (ii) Neodymium Magnet (before Magnetization): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 139. 39 Ethylene vinyl acetate (EVA) 140. 39, 48 or Tags, labels, stickers, belts, buttons, hangers or printed any other bags (whether made of polythene, polypropylene, PVC, Chapter high molecular or high-density polyethylene), imported by 7.5% Nil - - - 2 and 3 bona fide exporters: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 141. 39, 48 or The goods specified in List 9 appended to TABLE I, when Nil - 3 and 16 any other imported by bona fide exporters for use in the Chapter manufacture of handicraft items, for export : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 142. 39, 48 or The goods specified in List 10 appended to TABLE I, when Nil - 2 and 3 any other imported by bona fide exporters for use in the Chapter manufacture of textile or leather garments, for export: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 143. 39, 48 or The goods specified in List 11 appended to TABLE I, when Nil - 2 and any other Chapter imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, or other leather products, for export: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 144. 39, 72 and 81 The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 namely: - (i) Special grade stainless steel; (ii) Titanium alloys; (iii) Cobalt-chrome alloys; (iv) All types of polyethylene: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 Nil Nil Nil Nil - - - - 3 3 3 3 3 145. 39 or 74 The following goods, if imported for the manufacture of Nil - 3 Copper - T contraceptives, namely: - (i) Alatheon (ii) Copper wire Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 146. 3902 Capacitor grades polypropylene granules or resins for the Nil manufacture of capacitor grade plastic film: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 147. 3904 All goods 148. 3906 90 90 Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely: - (i) adult diapers; (ii) all goods falling under chapter heading 9619, other than adult diapers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 149. 3907 Polyester chips 150. 3907 29 10 Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 151. 3908 Nylon chips 152. 3920 (other All goods other than Poly vinyl chloride (PVC) Flex than Films 3920 99 99), Explanation. – For the purposes of this entry, the term 3921 PVC Flex Films includes PVC flex banner and PVC flex sheets 7.5% 5% 5% Nil 5% 10% - - - - - - - 3 - 3 - 3 - - 153. 3920 99 99 All goods other than Poly vinyl chloride (PVC) Flex 15% - - Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets 154. 4002 70 00 Ethylene – propylene – non-conjugated diene rubber 7.5% - 3 (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 155. 40 New or retreaded Pneumatic tyres of rubber of a kind Nil - 17 used in aircrafts of heading 8802: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 156. 40 New or retreaded Pneumatic tyres of rubber of a kind Nil used in aircrafts of heading 8802: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 157. 4011 30 00 All goods other than goods covered under S. Nos. 155 and 156 158. 4016 95 90, All goods, other than- 4016 99 90, (i) Natural rubber latex made balloons; 2.5% 10% - - - 18 - - (ii) Microphone Rubber Case for cellular mobile phones; or (iii) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for cellular mobile phones. Explanation. - For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503) 159. 4104 11 00, Wet blue leather (hides and skins) Nil - - 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00, 4106 91 00 160. 47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely: - (i) newsprint; (ii) paper and paperboard; (iii) adult diapers; Nil Nil Nil (iv) all goods falling under chapter heading 9619, 2.5% other than adult diapers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 Rayon grade wood pulp (i) All goods imported for use in, or supply to, a unit 2.5% 2.5% - - - - - - 3 and 19 3 3 3 - 3 161. 4702 162. 4707 for manufacture of paper or paperboard other than newsprint; (ii) All goods, imported for use in, or supply to, a unit 2.5% for manufacture of news print: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 163. 48 The following goods used in the printing of newspapers, 5% namely: - (i) newsprint; (ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 164. 4810 Lightweight coated paper weighing up to 70 g/m2, 5% imported by actual users for printing of magazines: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 165. 4823 90 90 All goods other than kites 166. 49 or 8523 The following goods, namely: - (i) Information Technology software, and (ii) Document of title conveying the right to use Information Technology software. Explanation. - “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine-readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine 167. Any Chapter Commercial catalogues in book form 168. 4901 10 10, Printed books (including covers for printed books) and 4901 91 00, printed manuals, in bound form or in loose-leaf form 4901 99 00 with binder, executed on paper or any other material including transparencies 169. 4906 All goods 170. 4907 00 20 Paper Money 171. 5201 00 25 Other: of staple length exceeding 32.0 mm 172. 5603 11 10, Hydrophilic Non-Woven, Hydrophobic Non- Woven, 5603 11 90 imported for use in the manufacture of Adult Diapers: Provided that nothing contained in this S.No. shall have 10% Nil Nil 5% Nil Nil Nil 5% - - - - - - - - Nil - - 3 20 3 - - - - - - - 3 effect after the 31st March, 2026 173. 6001 10, Pile fabrics for the manufacture of toys: 10% 6001 92 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 174. 68, 82, 84 Moulds (including chassis for the manufacture of semi- Nil - - 3 3 conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 175. 68, 72, 85 The following goods, namely: - 5% - 3 (i) Graphite Felt or graphite pack for growing silicon ingots; (ii) Thin steel wire used in wire saw for slicing of silicon wafers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 176. 6802 10 00, All goods, other than marble slabs and goods mentioned 10% - - 6802 21 10, at S.No. 177 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00 177. 6802 23 10, Granite slabs 20% 6802 23 90, 6802 29 00, 6802 93 00 178. 70 Preform of silica for use in the manufacture of 5% telecommunication grade optical fibres or optical fibre cables: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 - - - 3 179. Any Chapter The following goods for the manufacture of Preform Nil - 3 of Silica, namely: - (i) Refrigerated Helium Liquid (2804); (ii) Germanium Tetra Chloride (2812); (iii) Silica tetra chloride (2812); (iv) Silica tube (7002); (v) Silica Rods (7002) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 180. 7007 All goods other than those suitable for use in – 10% - - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 181. 70, 84, 85, 90, The goods specified in List 12 appended to TABLE I : Nil Any other Provided that nothing contained in this S.No. shall Chapter have effect after the 31st March, 2029 Nil Nil 182. 183. 71 71 Rubies, emeralds and sapphires, unset and imported uncut 0.5% Rough diamonds (industrial or non- industrial) 184. 7102 21, Simply Sawn Diamonds: 7102 31 00 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 185. 7102, Seeds for use in manufacturing of rough lab- grown Nil 7104 diamonds: Provided that nothing contained in this S.No. shall have 186. 187. 71 71 effect after the 31st March, 2026 Rough coloured gemstones Rough semi-precious stones 188. 7103 Pre-forms of precious and semi-precious stones 189. 71 (except Cut and polished coloured gemstones 7104 99 00) 190. 71 Diamonds including lab grown diamonds-semi- processed, half-cut or broken 191. 71 Non-industrial diamonds including lab-grown diamonds (other than rough diamonds) 192. 193. 71 71 Gold dore bar, having gold content not exceeding 95% Silver dore bar having silver content not exceeding 95% 194. 71, 98 (i) Gold bars, other than tola bars, bearing 0.5% 0.5% 0.5% 5% 5% 5% 5% 5% 5% manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger - - - - - - - - - - - - - - - - - 21 - - - - - - - 3 and 22 3 and 22 23 (ii) Gold in any form other than (i), including tola bars 5% and ornaments, but excluding ornaments studded with stones or pearls 195. 71, 98 Silver, in any form including ornaments, but excluding 5% 196. 7108 197. 7106 198. 71 199. 7104 200. 7104 201. 7112 ornaments studded with stones or pearls, imported by the eligible passenger All goods other than those mentioned at S. No. 192 All goods other than those mentioned at S. No. 193 Import of- (a) Gold or Silver or both by banks as per List 13 appended to TABLE I; (b) Gold by banks as per List 14 appended to TABLE I; (c) Gold/Silver/Platinum by entities as per List 15 appended to TABLE I Rough synthetic gemstones Rough cubic zirconia Spent catalyst or ash containing precious metals: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 202. 7107 00 00, All goods 5% 5% - 0.5% 0.5% 5% 5% - - - - Nil - - - - 23 23 - - - - - 3 and 24 - 7109 00 00, 7110 11 11, 7110 11 19, 7110 11 21, 7110 11 29, 7110 19 10, 7110 19 90, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, 7111 00 00, 7112, 7118 203. 7113 (i) Gold findings; (ii) Silver findings; (iii) Platinum findings Explanation. - For the purposes of this entry, gold, silver or platinum findings mean a small component such as 5% - - hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewelry in place. 204. 7202 60 00 Ferro-Nickel 205. 7204 All goods: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 206. 7210 12 10, All goods 7210 12 90 207. 7219 12 00, All goods 7219 13 00, 7219 21 90, 7219 90 90 Nil Nil 7.5% 7.5% - - - - - - - - 208. 7225 19 90 Magnesium Oxide (MgO) coated cold rolled steel coils Nil - 3 for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 209. 7225 The following goods, namely: - (i) hot rolled coils; (ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel; (iii) hot rolled annealed and pickled coils; (iv) cold rolled full hard, for the manufacture of cold rolled grain-oriented steel (CRGO) steel falling u n d e r tariff item 7225 11 00 or 7226 11 00: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 210. 7225 11 00 All goods 211. 7226 11 00 All goods 212. 7226 99 30 Amorphous alloy ribbon 213. 7229 INVAR 214. 72 All goods other than the following, namely: - (i) goods mentioned against S. Nos. 205, 206, 207, 208, 209, 210, 212 and 213; (ii) seconds and defectives of goods falling under Chapter 72 Nil Nil Nil Nil 5% 5% 5% 5% 7.5% - - - - - - - - - 3 3 3 3 - - - - - 215. 73 All goods other than, – 10% - - (i) goods mentioned against S.No. 216; (ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone; (iii) goods falling under heading 7318 or 7323 216. 73072900, All goods other than SIM socket/other mechanical items 10% - - 73079990, (Metal) (7326 90 99) for cellular mobile phone 73089090, 73102990, 73209090, 73259999, 73261990, 73269099 217. 73181500, All goods 15% 73181600, 73182990 218. 7325 Metal parts for use in the manufacture of electrical 7.5% insulators falling under heading 8546: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 219. 73 Pipes and tubes for use in manufacture of boilers: 7.5% - Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 - - - 3 3 220. 7326 90 99 Forged steel rings for manufacture of special bearings for 5% - 3 and 25 use in wind operated electricity generators: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 221. 7402 00 10 Blister Copper 222. 7408 Copper wire or refined copper of which the maximum Nil Nil - - - 3 cross-sectional dimension exceeds 6mm for the manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 223. 7802 224. 7902 All goods All goods 225. 8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 226. 8105 20 30 All goods Nil Nil 5% Nil - - - - - - - - 227. 82 Dies for drawing metal, when imported after repairs 10% - 26 from abroad, in exchange of similar worn-out dies exported out of India for repairs: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 228. 84 or any Parts and raw materials for manufacture of goods to be Nil - 27 other supplied in connection with the purposes of off- shore oil Chapter exploration or exploitation: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 229. 25, 27, 28, Goods specified in column (3) of List 16 appended to Nil 18% 28 29, 31, 34, 35, TABLE I, when imported by a specified person, in relation 36, 38, 39, 40, with petroleum operations or coal bed methane operations 56, 69, 73, 74, undertaken under: 82, 84, 85, 87, (a) petroleum exploration licenses or mining leases 89 or 90 (b) the New Exploration Licensing Policy (c) the Marginal Field Policy (MFP) (d) the Coal Bed Methane Policy (e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) Explanation.- For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub- contractor, as defined below:- (i) “licensee” means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) (ii) “lessee” means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) (iii) “contractor” means a company (Indian or foreign) or a consortium of companies with which the Central Government has entered into an agreement in connection with petroleum operations (consisting of prospecting for or extraction or production of mineral oils) to be undertaken by such company or consortium. (iv) “sub-contractor” means a person engaged by licensee/lessee or contractor for the purpose of conducting petroleum operations on behalf of such licensee/lessee or contractor, as the case maybe Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 230. 84 or any The following goods, namely: - other Chapter (1) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator 5% - 29 components, namely:- (a) Special bearings, (b) Gear box, (c) Yaw Components, (d) Wind turbine Controllers (2) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators (3) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 5% 5% - - 29 29 231. 84 or any Permanent magnets for manufacture of PM synchronous 5% - 3 and 25 other generators above 500KW for use in wind operated Chapter electricity generators: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 232. 84 or any (a) Parts of catalytic converters, excluding parts made other up of Platinum or Palladium falling under 7110, for 7.5% - 3 Chapter manufacture of catalytic convertors; (b) The following goods for use in the manufacture of 7.5% - 3 catalytic convertors or its parts, namely: - (i) Raw Substrate (ceramic) (ii) Washcoated Substrate (ceramic) (iii) Raw Substrate (metal) (iv) Washcoated Substrate (metal) (v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10) (vi) Wash Coat; (c) Parts of catalytic converters, made up of 5% - 3 Platinum or Palladium falling under 7110, for manufacture of catalytic convertors Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 233. 7110 Platinum or Palladium for use in the manufacture of: - 5% - 3 (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub-heading 3815 12: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 234. 2825 60 20 Ceria zirconia compounds for use in the 5% manufacture of washcoat for catalytic converters: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 235. 2846 10 90 Cerium compounds for use in the manufacture of 5% washcoat for catalytic converters: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 236. 3824 99 00 Zeolite for use in the manufacture of washcoat for 5% catalytic converters: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 237. 84, 85, 90 Machinery, electrical equipment, other instruments and Nil - - - - 3 3 3 3 their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 238. 84, 85, 90 Machinery, electrical equipment, other instruments and Nil - 3 their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 239. 84, 85, any (i) The goods specified in List 17 appended to TABLE Nil - 3 Chapter I, for the manufacture of goods falling under heading/sub- heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 00 00; (ii) Parts, for manufacture of the goods at (i) : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 240. Any Chapter (i) The goods specified in List 18 appended to TABLE I, Nil - 3 for the manufacture of photovoltaic cells falling under tariff item 8541 42 00 or photovoltaic modules falling under tariff item 8541 43 00; (ii) Parts, for manufacture of goods at item (i) above 241. 84, 85 or 90 The following goods, imported by an accredited press Nil - 30 cameraman: - (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 242. 84, 85 or 90 The following goods, imported by an accredited Nil - 31 journalist: - (i) Personal computers including laptop, personal computers; (ii) typewriters; and (iii) fax machines Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029. 243. 84 or any The following goods, namely: - other Chapter (i) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High-speed Heat- set web offset rotary printing machines with a 5% - - minimum speed of 70,000 copies per hour; (ii) Mailroom equipment suitable for use with (i), namely:- (a) overhead conveyor gripper; 5% - 20 (b) stacker; (c) wrapper; (d) labeller; (e) strapper; (f) inserters; (g) delivery conveyors Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 244. 84, 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems 245. 84, 85 Truck refrigeration unit 246. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 247. 8431 Parts and components for manufacture of tunnel boring machines: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 248. 8407 All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711 Nil Nil 5% 2.5% 7.5% - - - - - - - 32 3 - 249. 8408 All goods other than engines of- 7.5% - - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711 250. 8409 All goods other than parts suitable for use solely or 7.5% - - principally with the engines, of heading 8407 or 8408, of a kind used in- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 251. 8483 10 91 All goods other than Crank shaft for engines falling 7.5% - - under heading 8407 of - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 252. 8483 10 92 All goods other than Crank shaft for engines falling 7.5% - - under heading 8408 of - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 253. 8414 40 All goods other than those suitable for use in – 7.5% - - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 254. 841480 (except All goods other than those suitable for use in – 7.5% - - 84148011) (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 255. 8415 90 00 All goods other than indoor or outdoor units of split- 10% system air conditioner 256. 8419 Evacuated tubes with three layers of solar selective Nil - - - 3 coating for use in the manufacture of solar water heater and system: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 257. 84198912, All goods 7.5% - - 84198913, 84198914, 84198915, 84198916, 84198917, 84198919 258. 8419 Coffee roasting, brewing or vending machines for use in 7.5% the manufacture or processing of coffee 259. 8421 99 00 All goods other than Reverse Osmosis (RO) 7.5% membrane element for household type filters 260. 8446, 8448 The following goods (other than old and used) for use in the textile industry, namely: - (i) Shuttleless Rapier Looms ( above 650 meters per minute); (ii) Shuttleless Rapier Looms ( below 650 meters per minute); (iii) Shuttleless Waterjet Looms ( above 800 meters per minute); (iv) Shuttleless Airjet Looms (above 1000 meters per minute); (v) Shuttleless Airjet Looms ( below 1000 meters per minute); (vi) Parts and components for use in the manufacture of shuttleless looms Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 Nil Nil Nil Nil Nil Nil - - - - - - - - - - - - - - - 3 261. 8446 The following weaving machines (other than old and 5% - - used), for use in the textile industry, namely: - (i) Carbon Fabric Weaving Rapier Looms; (ii) Biaxial and multiaxial weaving machines for manufacturing technical textiles; (iii) 3-D and block weaving machines for manufacturing technical textile Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 262. 8447 The following knitting machines (other than old and 5% - - used), for use in the textile industry, namely: (i) Flat Knitting Machines (11 revolutions per minute or minimum speed of 0.3 Mts per sec); (ii) Warp Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM); (iii) Raschel Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM); (iv) Knitting machines for spacer fabrics Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 263. The following goods (other than old and used), for use 84 in the textile industry, namely: - (i) Industrial sewing machine (tariff heading 8452); (ii) Laser garment panel cutter (tariff item 8456 11 00); (iii) Whole garment making machine (knitted) (chapter 84); (iv) Ink Jet printing machines (tariff item 8443 39 10) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 5% 5% 5% 5% 264. Machinery (other than old and used) for 5% 84 manufacture of non-wovens textiles, namely: - (i) Complete production lines for the production of following non-wovens, up to rolled goods - - - - - - - - - - preparation and packing, namely: (a) Needle punched non-wovens (b) Chemically bonded non-wovens (c) Thermally bonded non-wovens (d) Stitch bond non-wovens (e) Spun laced (hydro entangled) non- wovens (f) Melt blown non-wovens (g) Spun bond melt blown (SMS) non- wovens (ii) Machinery for finishing of all non-wovens; (iii) Machinery for converting non-wovens into made-ups Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 265. 84 or any Parts and components (other than old and used) for use in 5% - 3 other chapter manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449, 8451, 8452): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 266. 8448 The following goods, namely: - Nil - - (i) High Speed Dobby mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (ii) High Speed Jacquard mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (iii) Automatic Yarn Splicers for Automatic Cone Winders (tariff item 8448 32 90); (iv) Spindle Motor for Automatic Cone Winders (tariff item 8448 32 90): (v) Grooved Winding Drums for Automatic Cone Winders (tariff item 8448 32 90); (vi) Compact Spinning attachment (tariff item 8448 39 90); (vii) Air Jet weft insertion mechanism fitted with relay nozzles and electronic controls (tariff item 8448 42 90); (viii) Water Jet weft insertion system fitted with water supply mechanism and electronic control (tariff item 8448 42 90); (ix) Profile Reed for Air Jet or Water Jet looms (tariff item 8448 42 90); (x) Rapier tape, Rapier head or Rapier drive wheel (tariff item 8448 49 50); (xi) Weft Feeders with or without electronic controlling mechanism (tariff item 8448 49 50); (xii) Accumulators with or without electronic controlling mechanism (tariff item 8448 49 50); (xiii) Weft selectors with programmer (tariff item 8448 49 50); (xiv) Electronic weft stop motion (tariff item 8448 49 50); (xv) CAM for CAM Beat-up rapier loom (tariff item 8448 49 90); (xvi) Electronic take up motion fitted with servo motor control (tariff item 8448 49 90); (xvii) Electronic let off motion fitted with servo motor control (tariff item 8448 49 90) 267. 8483 40 00 Ball screws for use in the manufacture of CNC Lathes 2.5% - 3 (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 268. 8466 93 90 Linear Motion Guides for use in the manufacture of CNC 2.5% - 3 Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 269. 8537 10 CNC Systems for use in the manufacture of CNC Lathes 2.5% - 3 (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 270. 7325 10 00, The following goods for use in the manufacture of plastic 8477 90 00, processing machineries (tariff items 8477 10 00, 8477 20 8483 40 00 00, 8477 30 00): (i) S. G. Ingot Castings (7325 10 00) (ii) Linear Motion Guides (8477 90 00) (iii) Ball Screws (8483 40 00) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 271. 8472 90, The following goods, namely: - 8473 40 (i) Cash dispenser or automatic bank note dispenser; (ii) Parts and components of the goods mentioned at (i) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 272. 84 or 85 Parts and components for use in the manufacture of the following goods- (i) Micro ATMs as per standards version 1.5.1; (ii) Fingerprint reader/scanner other than Fingerprint reader/ scanner for use in manufacturing of cellular mobile phones; (iii) Iris scanner; (iv) Miniaturized POS card reader for mPOS (other than Mobile phone or Tablet Computer): Provided that nothing contained in this S.No. shall 7.5% 5% 5% Nil Nil Nil - - - - - - 3 3 3 - 3 3 have effect after 31st March, 2026 273. Any Chapter All parts for use in the manufacture of LED lights or 10% fixtures including LED Lamps: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 274. Any Chapter All inputs for use in the manufacture of LED (Light 10% - - 3 3 Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 275. 85 or any Television equipment, cameras and other Nil Nil 33 other equipment for taking films, imported by a foreign film Chapter unit or television team: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 276. 85 or any Photographic, filming, sound recording and radio Nil Nil 34 other Chapter equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 277. 85 or any Goods imported for being tested in specified test centers: Nil Nil 35 Other Chapter Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 278. 8501 10, All goods other than those suitable for use in – 10% - - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72 279. 8511 All goods other than of a kind used in conjunction with 7.5% - - engines of: - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 280. 8518 The following goods for use in the manufacturing of Nil - 3 Microphones falling under tariff item 8518 10 00, namely:- (i) Microphone Cartridge; (ii) Microphone Holder; (iii)Microphone Grill; (iv)Microphone Body Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 281. 8537 All goods other than those suitable for use in – 7.5% - - (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 282. 8544(except All goods (other than USB Cable for cellular mobile 10% 85443000 and phone) 854470) 283. 9032 89 All goods other than those suitable for use in – 7.5% (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 284. 8507 90 Battery separators 285. 8529 90 90 Parts of Radio Trunking terminals 286. 8521 90 90 All goods other than Digital video Recorder (DVR/ Network Video Recorder (NVR) 287. 8523 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers 288. 8525 89 00 Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones 289. 8525 81 to All goods other than CCTV Camera/IP camera 8525 89 290. 8523 Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad 291. 85 or any Parts and Components of Digital Still Image other Video Cameras: Chapter Provided that nothing contained in this S.No. shall have 5% 5% 10% Nil Nil 10% Nil Nil - - - - - - - - - - - - - - - - - - - 3 effect after the 31st March, 2026 292. 85 or any other (i) Parts, components and accessories for Nil - 3 Chapter manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: - (a) populated printed circuit boards; (b) charger or power adapter; (ii) Sub-parts for use in manufacture of items Nil mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 293. 85 or any other (i) Parts, components and accessories for use in Nil Chapter manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely: - (a) populated printed circuit boards; (b) charger or power adapter (ii) Sub-parts for use in manufacture of items covered in Nil (i) above: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 294. 85 or any other (i) Parts, components and accessories for manufacture Nil Chapter of CCTV Camera/IP camera falling under 8525 81 to 8525 89 other than the following items, namely: (a) populated printed circuit boards; (b) charger or power adapter; (ii) Sub-parts for use in manufacture of items mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 - - - - 3 3 3 3 295. 85 or any other (i) Parts, components and accessories except 2.5% - 3 Chapter Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack; (ii) Sub- parts for use in manufacture of items mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 296. Any Chapter Inputs, parts or sub-parts for use in the manufacturing of 2.5% - 3 Printed Circuit Board Assembly (PCBA) (falling under tariff item 85079090) of Lithium-ion battery and battery pack Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 297. 8524 Open cell (15.6” and above) for use in the manufacture of 5% - 3 Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 298. 8524 Open cell (with or without touch) for use in the 5% manufacture of Interactive Flat Panel Display (IFPD) Module 299. 8529 The following goods for use in the manufacture of Open Nil cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely: - (i) Chip on Film; (ii) Printed Circuit Board Assembly (PCBA); (iii) Cell (glass board/substrate): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027 300. 8528 59 00 All goods other than Interactive Flat Panel Display (IFPD) 301. 8529 The following goods for use in the manufacture of 10% 5% Interactive Flat Panel Display (IFPD) Module, namely:- (i) Touch Glass sheet (ii) Touch Sensor PCB 302. 8529 The following goods for use in the manufacture of Liquid 10% Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely: - - - - - - 3 3 - 3 3 (i) Plate diffuser; (ii) Film diffuser; (iii) Reflector sheet; (iv) Film, top; (v) Film, middle; (vi) Film bottom; (vii) BAR, LED; (viii) Bezzal; (ix) Back cover sheet; (x) Back Light Unit Module Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 303. 8529 10 99, Parts suitable for use solely or principally with the 10% 8529 90 90 apparatus of headings 8525, 8526 or 8527: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 304. 8529 10 99, Parts suitable for use solely or principally with the 10% 8529 90 90 apparatus of headings 8528, namely: - - - - - (i) other cathode ray tube monitors (8528 49 00); (ii) other monitors (8528 59 00); (iii) other projectors (8528 69 00); (iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, - (a) not designed to incorporate a video display or screen (8528 71 00); and (b) other Monochrome (8528 73) 305. 8536 41 00, All goods other than those suitable for use in – 10% - - 8536 49 00 (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 306. 8540 71 00 Magnetron of up to 1.5 KW used for the Nil manufacture of domestic microwave Ovens: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 307. 8549 (except Battery scrap and battery waste, other than waste and 5% 8549 99 00) scrap of Lithium-Ion battery falling under tariff items 8549 13 00, 8549 14 00 or 8549 19 00 308. 8549 13 00, Waste and scrap of Lithium-Ion battery Nil 8549 14 00, 8549 19 00 309. Any Chapter Raw materials or parts for use in manufacture of e-Readers: 5% Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 310. 86 Loco simulators 311. 86 or any Train protection and warning system Chapter 312. 8609 00 00 Refrigerated containers 313. 8604 00 00 Track machines and parts 5% 7.5% 5% 7.5% - - - - - - - - 3 - - 3 - - - - 314. Any Chapter Parts, sub-parts, inputs or raw material for use in Nil - 3 manufacture of Lithium- i o n cells falling under tariff item 8507 60 00: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 315. 8702, Motor vehicles (excluding electrically operated vehicles), 8704 if imported, - (i) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, - (a) engine, gearbox and transmission 15% mechanism not in a pre-assembled condition; (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. (ii) other than (i) above 316. 8702, Electrically operated vehicles, if imported- 8704 (i) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre- assembled, with – (a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis (b) any of the above components, parts or sub- assemblies inter-connected with each other but not mounted on a chassis 20% 20% 15% 20% - - - - - - - - - - - - (ii) in a form other than (i) above 20% - - Explanation. – For the removal of doubts, the exemption contained in the items (i)(a) and (i)(b) of this entry shall be available, even if one or more of the components, parts or sub-assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation 317. 8703 Motor cars and other motor vehicles (excluding electrically operated vehicles) principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, if imported, - (i) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with, - (a) engine, gearbox and transmission mechanism not in 15% a pre-assembled condition; (b) engine or gearbox or transmission mechanism in pre- assembled form but not mounted on a chassis or a 35% body assembly; (ii) in any other form, - (a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run 70% vehicles and more than 2500 cc for diesel-run vehicles, or with both; (b) other than (a) above 70% - - - - - - - - 318. 8703 Electrically operated vehicles, if imported- - - - - - - - - - - - 36 (i) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub- assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre- assembled, with – (a) none of the above components, parts or sub- 15% assemblies inter-connected with each other and not mounted on a chassis (b) any of the above components, parts or sub- 35% assemblies inter-connected with each other but 70% 70% 15% not mounted on a chassis (ii) in a form other than (i) above, - (a) with a CIF value more than US $40,000 (b) other than (a) above (c) with a minimum CIF value of US $35,000 imported in terms of provisions of the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries: Provided that nothing contained in item (ii)(c) in this S. No. shall have effect after the 31st March, 2031. Explanation. – For the removal of doubts, the exemption contained in items (i)(a) and (i)(b) of this entry shall be available, even if one or more of the components, parts or sub-assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation. 319. 8507 60 00 Lithium-ion cell use in manufacture of battery or battery 5% - 3 pack, other than those mentioned against S.No. 320 and 321: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 320. 8507 60 00 Lithium-ion cell for use in the manufacture of battery or 5% battery pack of cellular mobile phone: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 321. 8507 60 00 Lithium-ion cell for use in the manufacture of battery or 5% battery pack of electrically operated vehicle or hybrid motor vehicle: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 322. 8507 Battery pack for use in the manufacture of electrically 15% operated vehicle or hybrid vehicle 323. 8504 40 30 Battery charger for use in manufacture of electrically 15% operated vehicle or hybrid vehicle 324. 8507 60 00 Lithium-ion battery or battery pack of cellular mobile 15% phones 325. 8507 60 00 All goods other than the following, namely: - (i) goods mentioned against S. Nos. 322 and 324; 326. 8704 327. 8708 (ii) Power Bank Refrigerated motor vehicles All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704 328. (A) Motor cycles (including mopeds) and cycles fitted 8711 with an auxiliary motor (excluding electrically operated 10% Nil 10% - - - - - - - - 3 3 3 3 - - - - motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation a n d with engine capacity not exceeding 1600 cc - (1) as a completely knocked down kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with – (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly; 10% 20% - - - - (2) in a form other than (A)(1) above; 40% - - (B) Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation and with engine capacity of 1600 cc and above - (1) as a completely knocked down kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with – (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% - - (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body 20% assembly; (2) in a form other than (B)(1) above 30% - - - - 329. Electrically operated vehicles, if imported- 8711 (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with – (a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis (b) any of the above components, parts or sub- 15% - - assemblies inter-connected with each other but 25% - - not mounted on a chassis (2) in a form other than (1) above 50% - - Explanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub-assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation 330. 8714 91 00, All goods other than Bicycle parts and components 15% - - 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99 331. 39,40,58,70, Vehicles, automobile parts/components, sub- systems and Nil - 37 72,73,83,84, tyres specified in List 19 appended to Table I, when 85,87,90 imported by testing agencies specified in List 20 appended to Table I, for the purpose of testing and/or certification: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029 332. 88 Gliders, or simulators of aeroplanes or simulators of helicopters 333. 88 or any other Parts of gliders or simulators of aircrafts Chapter (excluding rubber tyres and tubes of gliders): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 334. 88 or any Other Raw materials – Chapter (i) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) (ii) for manufacture of parts of aircraft at (i): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 Nil Nil Nil - - - - 3 and 38 3 335. Any Chapter Components or parts including engines, of aircraft of Nil - 3 and 39 heading 8802- (i) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (ii) for manufacture of parts of aircraft at (i), imported by Public Sector Units under the Ministry of Defence Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 336. 88 or any other Parts, testing equipment, tools and tool-kits for Nil - 40 Chapter maintenance, repair, and overhauling of (i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) ; (ii) Components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 337. 8802 (except All goods: Nil Nil 41 8802 60 00) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 338. 8807 Components or parts, including engines, of aircraft Nil - 42 of heading 8802: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 339. 88 or any other (a) Satellites and payloads; Nil Nil 43 Chapter (b) Ground equipments brought for testing of (a); (c) Ground installations for satellite including its spares and consumables: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 340. 88 or any other Scientific and technical instruments, apparatus, Nil 5% 44 Chapter equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 341. 8802 (except All goods: 8802 60 00) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026 342. 8802 (except All goods: 8802 60 00) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026

HS Codes Referenced

Acts & Provisions Referenced

• Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) 406.
• Customs Act, 1962, for the time being in force.
• Customs Act, 1962.
• Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.

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