Effective rates of customs duty and IGST for goods imported into India. - 50/2017 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 50 /2017 Customs New Delhi, the 30th June, 2017 G.S.R. 785 (E).- I n 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 Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the [17th March, 2012 ], 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 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, 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,- (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 standard rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of 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 this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table: Table S.No. Chapter or Heading or sub heading or tariff item Description of goods Standard rate Integrated Goods and Services Tax Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Animals and birds imported by zoo Nil - - 2. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - - 3. 1 Grandparent poultry stock and donkey stallions 25% - - 744 [ 3AA. 0207 25 00; 0207 27 00 Meat and edible offal, of turkeys, frozen 5% - - ] 749 [ 3AB. 0207 42 00; 0207 45 00 Meat and edible offal, of ducks, frozen 5% - 116 ] 502 [ 3A * * * * ] 502a [ 4. * * * * ] 245 [ 5. * * * * ] 503 [ 504 [ 6. * * * * ] 6A * * * * ] 6B. 0306 19 00 Frozen Krill 15% - - 760 [ 6BA. 0306 36 Live SPF Vannamei shrimp ( Litopenaeus vannamei ) broodstock 5% - - 6BB. 0306 36 Live Black tiger shrimp ( Penaeus monodon ) broodstock 5% - - 6BC. 0306 36 60 Artemia Nil - - 6BD. 0308 90 00 SPF Polychaete worms 5% - - 6BE. 0505 10 Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export 10% - 9 and 108 6BF. 0511 91 40 Artemia cysts Nil - - ] 6C * * * * ] 6D * * * * ]] 245A [ 7. * * * * ] 245B [ 7A. * * * * ] 245C [ 7B. * * * * ] 245D [ 8. * * * * ] 245E [ 9. * * * * ] 245F [ 10. * * * * ] 245G [ 11. * * * * ] 503b [ 12. * * * * 13. * * * * 14. * * * * ] 14A 165 [* * * * *] 504a [ 15. * * * * ] 16. 0511 99 99 Human Embryo 651 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - 2 17. 06, 07, 08, 09 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses. 5% - 3 245H [ 18. * * * * ] 19. 0703 10 All goods Nil - - 20. 0713 335 [ Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)] ] Nil - - 24 [20A 234 [ 0713 10 ] Peas (Pisum sativum) 336 [ 10% ] - -] 699 [ 20B 0713 60 00 Tur Whole Nil - - ] 21. 0713 40 00, 0713 60 00 700 [ Tur (other than Tur Whole) ] 10% - - 91 [21A. 95 [0713 20 10] Kabuli Chana 336 [ 10% ] - -] 115 [21B 0713 20 20 Bengal Gram (desichana) 336 [ 10% ] - - 21C 0713 20 90 Chickpeas (garbanzos) 336 [ 10% ] - - 21D 0713 40 00 Lentils (Mosur) 459 [ Nil ] - - ] 337 [ 21E * * * * ] 718 [ 21F * * * * ] 504b [ 22. * * * * ] 23. 171 [* * * * *] 24. 171 [* * * * *] 116 [ 24A 08021100 All goods ₹ 35 per kg/- - - 719 [ 24AA * * * * ] 24B 0802 12 00 All goods ₹ 100 per kg/- - - ] 101 [***] 505 [ 26. * * * * * ] 117 [ 26A 0802 3100 All goods 100% - - ] 652 [ 26B. 0802 99 00 Pecan nuts 30% - - ] 505a [27. * * * * * ] 506 [ 28. * * * * * ] 506a [ 29. * * * * * 30. * * * * * ] 507 [ 31. * * * * * ] 32. 0806 20 10 Dark seedless raisin 30% - - 118 [ 32A 0808 10 00 All goods 338 [ 15% ] - - ] 745 [ 32AA. 0810 40 00 Cranberries, fresh; Blueberries, fresh 10% - - 32AB. 0811 90 Cranberries, frozen; Blueberries, frozen 10% - - 32AC. 0813 40 90 Cranberries, dried; Blueberries, dried 10% - - ] 761 [ 32AD. 1207 99 90 Shea Nuts 15% - - ] 720 [ 32B * * * * ] 508 [ 33. * * * * * ] 508a [ 34. * * * * * ] 508a [ 35. * * * * * ] 247 [ 36. * * * * ] 508a [ 37. * * * * * ] 247 [ 38. * * * * ] 508a [ 39. * * * * * ] 247 [ 40. * * * * ] 508a [ 41. * * * * * ] 508a [ 42. * * * * * ] 508a [ 43. * * * * * ] 340 [ 44. * * * * ] 508a [ 45. * * * * * ] 46. 1209 All goods (other than those falling under sub-headings 1209 91 and 1209 99) 15% - - 247 [ 47. * * * * ] 508b [ 48. * * * * * ] 49. 472 [ 1211 30 00, 1211 40 00, 1211 50, 1211 60 00 or 1211 90 ] All goods, fresh or dried, other than liquorice roots 15% - - 509 [ 50. * * * * ] 510a [ 51. * * * * ] 511 [ 52. * * * * ] 53. 1301 90 49 Oleopine resin 5% - - 54. 1302 14, 1302 19 or 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) 15% - - 653 [ 54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed 762 [ Nil ] - 9 ] 763 [ 54B. 1504 20 Crude fish oil for use in manufacture of aquatic feed Nil - 9 ] 511a [ 55. * * * * ] 249 [ 56. * * * * ] 250 [ 57. 1511 10 00 Crude Palm Oil 849 [ 20% ] - - ] 251 [ 58. * * * * ] 251 [ 59. * * * * ] 60. 1505 All goods 15% - - 61. 1507 10 00 All goods 850 [ 20% ] - - 62. 1507 90 10 All goods 463 [ 32.5% ] - - 63. 30 [1508, 1509, 1510, 1512 (other than 1512 11 10), 1513, or 1515] All goods, crude and edible grade 106 [35%] - - 107 [ 64. 1508, 1510, 1512 (other than 1512 19 10), 1513, or 1515 All goods, refined and edible grade 45% - - 64A. 1509 All goods, refined and edible grade 40% ] - - 65. 1511 90 All goods 464 [ 32.5% ] - - 66. 1511 Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more 7.5% - - 67. 173 [* * * * *] 251 [ 68. * * * * ] 251 [ 69. * * * * ] 70. 1512 11 10 All goods 851 [ 20% ] - - 71. 1512 19 10 All goods 466 [ 32.5% ] - - 251 [ 72. * * * * ] 73. 1514 11 or 1514 91 All goods, edible grade 110 [35%] - - 74. 1514 19 or 1514 99 All goods, edible grade 111 [45%] - - 75. 1516 10 All goods 30% - - 76. 473 [ 1516 20, 1516 30 00 ] All goods 80% - - 77. 474 [ 1516 20, 1516 30 00 ] All goods of edible grade 112 [45%] - - 251 [ 78. * * * * ] 79. 1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21 or 1518 00 31 All goods of edible grade 113 [45%] - - 80. 1517 or 1518 All goods other than edible grade 30% - - 512 [ 80A. 1518 Algal Oil for manufacturing of aquatic feed 764 [ Nil ] - 9 ] 81. 1520 00 00 Crude glycerin 7.5% - - 654 [ 81A. 1520 00 00 Crude glycerin for use in manufacture of Epichlorohydrin 2.5% - 9 ] 513 [ 82. * * * * ] 251 [ 83. * * * * ] 79 [***] 80 [***] 81 [***] 82 [***] 83 [***] 251 [ 88A. * * * * ] 251 [ 89. * * * * ] 90. 1702 Lactose for use in the manufacture of homeopathic medicine 10% - 9 746 [ 90A. 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 5% - - 90B. 2008 99 Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 10% - - ] 765 [ 90C. 2008 19 20 All goods 30% - - 90D. 2008 19 30 All goods 30% - - ] 513a [ 91. * * * * ] 514a [ 91A * * * * ] 251 [ 92. * * * * ] 251 [ 93. * * * * ] 251 [ 94. * * * * ] 251 [ 95. * * * * ] 515 [ 96. * * * * ] 515a [ 97. * * * * ] 251 [ 98. * * * * ] 251 [ 99. * * * * ] 100. 747 [ 2202 99 ] Cranberry products 10% - - 655 [ 100A. 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed 766 [ Nil ] - 9 ] 51 [***] 103 [***] 103. 2106 90 All goods (excluding compound alcoholic preparations of 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) 52 [50%] - - 104. Any Chapter The goods specified in List 1 used in the processing of sea-food. Nil - 10 342 [ 104A. 2204, 2205, 2206, 2208 All goods 50% - - ] 656 [ 104B. 2207 20 00 Denatured ethyl alcohol for use in manufacture of industrial chemicals Nil - 9 767 [ 104BA. 2301 10 90 Insect Meal for use in research and development purposes in aquatic feed manufacturing 5% - 9 and 119 ] 104C. 2301 20 Fish meal for use in manufacture of aquatic feed 5% - 9 104D. 2301 20 Krill meal for use in manufacture of aquatic feed 768 [ Nil ] - 9 769 [ 104DA. 2309 90 31 Prawn and shrimps feed 5% - - 104DB. 2309 90 39 Fish feed 5% - - ] 104E. 2309 90 90 Mineral and Vitamin Premixes for use in manufacture of aquatic feed 770 [ Nil ] - 9 ] 771 [ 104F 2309 90 90 Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing 5% - 9 and 119 ] 251 [ 105. * * * * ] 516a [ 106. * * * * ] 343 [ 107. * * * * ] 251 [ 108. * * * * ] 343 [ 109. * * * * ] 343 [ 110. * * * * ] 343 [ 111. * * * * ] 343 [ 112. * * * * ] 251 [ 113. * * * * ] 343 [ 114. * * * * ] 251 [ 115. * * * * ] 343 [ 116. * * * * ] 516a [ 117. * * * * ] 343 [ 118. * * * * ] 119 2309 90 344 [ Shrimp larvae feed ] 5% - - Explanation.- For the removal of doubt, prawn feed shall mean goods- (i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and (ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 1 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry. 516b [ 119A. * * * * ] 516b [ 120. * * * * ] 516b [ 121. * * * * ] 517 [ 122. * * * * ] 517a [ 123. * * * * ] 518 [ 124. * * * * ] 125. 175 [* * * * *] 126. 2518 Dolomite for metallurgical use conforming to IS:10346-2004 2.5% - - 518a [ 127. * * * * ] 128. 2521 Limestone for metallurgical use conforming to IS:10345-2004 2.5% - - 518b [ 129. * * * * * 130. * * * * ] 347 [ 131. * * * * ] 132. 25, 28, 38 or 39 The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- 5% - 9 (A) (1) Aluminous cement (2) Silicon metal (99%) (3) Micro/fumed silica (4) Brown fused alumina (5) Sintered/tabular alumina (6) Fused zirconia (7) Sodium hexameta phosphate (8) Silicon carbide (9) Boron carbide (10) Reactive alumina (11) Fused silica; and 519 [ Provided that nothing contained in this S. No. shall have effect after 31st March, 2023. ] 520 [ **** ] 5% - 9 657 [ 132A. 2529 22 00 Acid grade fluorspar containing by weight more than 97% of calcium fluoride 2.5% - - ] 133. 26 Gold ores and concentrates for use in the manufacture of gold Nil - 9 and 12 520a [ 134. * * * * * 135. * * * * * 136. * * * * * 137. * * * * * 138. * * * * ] 139. 27 The following bunker fuels for use in ships or vessels, namely:- Nil - 13 (i) IFO 180 CST; (ii) IFO 380 CST 252 [ (iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO) ] 347 [ 140. * * * * ] 348 [ 141. 2701, 2702, 2703 All goods 658 [ 2.5% ] - - ] 649 [ 141A * * * * ] 141B * * * * ] 659 [ 141C * * * * ] 520b [ 142. * * * * * 143. * * * * * 144. * * * * * 145. 177 [* * * * *] 146. * * * * * 147. * * * * * 147A. * * * * *] 521 [ 147B. 2710 19 Fuel oil 2.5% - - 147C. 2710 19 Straight run fuel oil 2.5% - - 147D. 2710 19 Low sulphur wax residue 2.5% - - 147E. 2710 19 Vacuum residue, Slurry 2.5% - - 147F. 2710 19 vacuum gas oil 2.5% - - ] 254 [ 148. * * * * ] 254 [ 149. * * * * ] 772 [ 150. 2710 Naphtha, for use in the manufacture of fertilisers Nil - 9 ] 522 [ 151. * * * * ] 254 [ 152. * * * * ] 153. 238 [ 2711 12 00, 2711 13 00, 2711 19 ] Liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers Nil - - 711 [ 153A 27111200, 27111300 Liquified Propane Liquified Butane 2.5% - - ] 522a [ 154. * * * * ] 155. 2711 Liquefied petroleum gases (LPG), in excess of the quantity 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. Nil - 9 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. 710 [ 155A. 27111910, 27111920, 27111990 Liquified Petroleum Gas (LPG) 5% - - ] 522b [ 156. * * * * * 157. * * * * * 157A. * * * * ] 158. 38 [***] 523 [ 159. * * * * ] 256 [ 160. * * * * ] 523 [ 161. * * * * ] 162. 2716 00 00 Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using- Paisa per KWh (a) imported coal as fuel 40 - - (b) domestic coal as fuel 65 - - (c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel 59 - - (d) RLNG as fuel 89 - - 163. 2716 00 00 Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using- Paisa per KWh (a) imported coal as fuel 24 - - (b) domestic coal as fuel 24 - - (c) mix of domestic gas/RLNG as fuel 18 - - (d) RLNG as fuel 21 - - 164. 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 11 [the 19th July, 2012] Nil - 15 165. 2716 00 00 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 12 [the 19th July, 2012]- Paisa per KWh (a) imported coal as fuel 24 - 15 (b) domestic coal as fuel 24 - 15 (c) mix of domestic gas/RLNG as fuel 18 - 15 (d) RLNG as fuel 21 - 15 166. 524 [ 28, 29, 30 or 38 ] The following goods, namely : - (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 5% - - (B) Bulk drugs used in the manufacture of drugs or medicines at (A) 660 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ] 5% - 9 167. 28, 29, 30 or 38 The following goods, namely :- Nil - - (A) Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4. (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A). Nil - 9 525 [ **** ] Nil - 16 525a [ (D) Bulk drugs used in the manufacture of: Poliomyelitis Vaccine (Inactivated and live) Nil - 9 Monocomponent insulins 661 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ] Nil - 9 ] 526 [ 167A. 30 or 9804 701 [ Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases ] Nil 712 [ Nil ] 112 ] 168. 28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 9 (B) Fibre reinforced plastic rods (FRP),for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 9 (C ) Goods specified in List 6 for manufacture of telecommunication grade FRP. 662 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ] Nil - 9 527a [ 169. * * * * ] 258 [ * * * * ] 528 [ 171. * * * * ] 172. 28 or 38 The following goods, namely:- Nil - 9 (a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers; (b)Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules; 529 [ 173. * * * * ] 529a [ 174. * * * * ] 530 [ 175. * * * * ] 176. 2807 00 10 Sulphuric acid for the manufacture of fertilizers 5% - - 177. 2809 20 10 259 [ Phosphoric acid ] 5% - - 169 [177A 2809 20 10 All goods originating in or exported from the United States of America 10% - -] 120 [ 168 [ 177B ] 2810 00 20 Boric Acid 7.5% - - ] 530a [ 178. * * * * ] 773 [ 179. * * * * ] 530b [ 180. * * * * ] 181. 2841 Ammonium Metavanadate 2.5% - - 530c [ 182. * * * * ] 183. 2844 Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals Nil - 9 184. 2852 or 3822 Pharmaceutical Reference Standard 5% - 18 530d [ 185. * * * * ] 186. 29 or 38 Alpha pinene 5% - - 531 [ 187. * * * * ] 188. 29, 30, 35, 38 or 39 The following goods, for the manufacture of enzyme linked immunoabsorbent assay kits (ELISA Kits), namely :- 5% - 9 (i) Plastic ELISA plates; (ii) Deactivated positive control sera against human and animal diseases; (iii) Enzyme horse raddish peroxidase; (iv) Enzyme Alkaline phosphatase; (v) Enzyme glucose oxidase; (vi) Animal anti-human immunoglobins; (vii) Protein A or Protein A Gold Conjugates; (viii) Polystyrene latex beads; (ix) Deactivated enzyme labeled human anti-HIV reagent; (x) Enzyme conjugates of antibodies or antigens or Protein A; (xi) Natural or synthetic or recombinant antigens relating to human and animal diseases; (xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases; (xiii) Stabilizers for the Enzyme conjugate; 189. 29 or 38 Gibberellic acid 5% - - 190. 29 DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin 5% - - 191. 29 Maltol, for use in the manufacture of deferiprone Nil - 9 632 [ 191A 2910 20 00 Methyloxirane (propylene oxide) 2.5% - - ] 532 [ 192. * * * * ] 532a [ 193. * * * * * 194. * * * * * 195. * * * * * 196. * * * * * 197. * * * * * 198. * * * * * 199. * * * * *] 533a [ 200. * * * * *] 533a [ 201. * * * * *] 351 [ 202. * * * * ] 533a [ 202A. * * * * *] 351 [ 203. * * * * ] 204. 2914 61 00, 2914 69 90 Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide 2.5% - 9 774 [ 204AA. 2929 10 90 Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn 5% - 9 ] 534a [ 204A * * * * *] 260 [ 205. * * * * ] 534b [ 206. * * * * *] 534b [ 207. * * * * *] 534b [ 208. * * * * *] 351 [ 209. * * * * ] 534b [ 210. * * * * *] 534b [ 211. * * * * *] 260 [ 212. * * * * ] 22 [212A. 30 Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions. Explanation: For the purpose of this notification, - International Organisation means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply. 775 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil Nil 103] 213. 30 or any other Chapter Drugs and materials 776 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 20 641 [ 213A 30 Diethylcarbamazine (DEC) tablets - NIL NIL ] 214. Any Chapter Artificial Plasma 5% - - 535 [ 215. * * * * ] 535 [ 216. * * * * ] 535 [ 216A. * * * * ] 217. Any Chapter All types of contraceptives Nil - - 218. 475 [ 3002 49 10 ] Probiotics 5% - - 535a [ 219. * * * * *] 354 [ 219A. 3102 30 00 All goods 777 [ 5% ] - - ] 260 [ 220. * * * * ] 221. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 355 [ Nil ] - - 222. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5% - - 223. 31 Composite Fertilisers 5% - - 536 [ 224. * * * * ] 225. 31 I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:- (a) Potassium nitrate (13:0:45) 5% - - (b) Calcium nitrate 5% - - (c) Mono ammonium phosphate 5% - - (d) Mono potassium phosphate (0:52:34) 2.5% - - (e)13:40:13 NPK fertilizers 2.5% - - (f) 18:18:18 NPK fertilizers 2.5% - - (g) NPK 13:05:26 2.5% - - (h) 20:20:20 NPK fertilizers 2.5% - - (i) 6:12:36 NPK fertilizers 2.5% - - (j) Potassium magnesium sulphate 2.5% - - (k) 19:19:19 NPK fertilizers 2.5% - - (l) NPK 12:30:15 2.5% - - (m) NPK 12:32:14 2.5% - - II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:- (a) Super phosphoric acid ( 70% P2 O5) 5% - - (b) Ammonium poly phosphate (10-34-0) (Liquid) 5% - - (c ) Zincated phosphate ( Suspension) 5% - - 226. 707 [ 3102 10 ] Urea 355 [ Nil ] - - 227. 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - - 228. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 355 [ Nil ] - - 356 [ 229. * * * * ] 357 [ * * * * ] 536a [ 231. * * * * * 232. * * * * *] 537 [ 233. * * * * ] 537 [ 234. * * * * ] 537 [ 235. * * * * ] 537 [ 236. * * * * ] 237. 3208, 3815, 3901, or 3920 778 [ The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely :- (i) EVA and Polyolefin Elastomers (POE) resin; (ii) EVA and Polyolefin Elastomers (POE) masterbatch; (iii) Poly ethylene terephthalate (PET) film; (iv) Poly vinyl fluoride (PVF); (v) Poly vinyl di-flouride (PVDF); (vi) Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE; (vii) EVA or Polyolefin Elastomers (POE) Additive Taicross ; (viii) Adhesive resin; and (ix) Adhesive hardner : Provided that nothing contained in this entry shall have effect after 31st March, 2026. ] Nil - 358 [ 9 and 22 ] 779 [ 238. * * * * ] 239. 330210 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade) 10% - - 537a [ 240. * * * * *] 538 [ 241. * * * * ] 538 [ 242. * * * * ] 260 [ 243. * * * * ] 260 [ 244. * * * * ] 260 [ 245. * * * * ] 260 [ 246. * * * * ] 260 [ 247. * * * * ] 538 [ 248. * * * * ] 249. 38 Bio-pesticides, based on (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa 5% - - 121 [ 249A 476 [ 3822 90 90 ] 184 [ All goods ] 10% - - ] 538a [ 250. * * * * *] 123 [ 250A 240 [ 3824 99 00 ] 185 [ All goods ] 7.5% - - ] 538a [ 251. * * * * *] 186 [* * * * * ] 9 253. 478 [ 3824 99 00, 8505 11 90 ] The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely:- (i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization); (ii) Neodymium Magnet (before Magnetization) 2.5% - 9 780 [ 254. * * * * ] 781 [ 255. * * * * ] 256. 39 Ethylene vinyl acetate (EVA) 7.5% - - 360 [ 257. 39, 48 or any other Chapter Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene), imported by bonafide exporters Nil - 539 [ 9 and 108 ]] 540 [ 257A. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of handicraft items for export, namely:- (a) back of photo frames, fittings for photo frame / box (b) motifs for attachment on export products (c) decorative paper for lamp shade (d) prints for photo frames (e) hardware brass and metal fittings for furniture (f) handles/blades for cutlery (g) inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips (h) zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, D ring, O ring, bridge fitting, metal frame / bag frame, metal letters/interior plate/logo (i) faucet / lotion pump for dispensers of plastic/stainless steel/metal Nil - 9 and 108 257B. 39, 48 or any other 782 [ The goods specified in List 39, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export ] Nil - 9 and 108 257C. 39, 48 or any other Chapter 783 [ The goods specified in List 40, when imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, or other leather products, for export ] Nil - 9 and 108 ] 258. 39 or any chapter Security fibre, security threads, 327 [ Paper Based Taggant, including M-feature, ] for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore. Nil - 9 259. 39 or any Chapter Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper. Nil - 9 260. 39, 72 and 81 The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10 784 [ or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 ] , namely:- (i) Special grade stainless steel; Nil - 9 (ii) Titanium alloys; Nil - 9 (iii) Cobalt-chrome alloys; Nil - 9 (iv) 785 [ All types of polyethylene ] Nil - 9 261. 39 or 74 (i) Alatheon (ii) Copper wire Nil - 9 and 25 540a [ 262. * * * * *] 262 [ 263. * * * * ] 262 [ 264. * * * * ] 265. 3902 Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film Nil - 9 262 [ 266. * * * * ] 267. 3904 633 [ All goods ] 7.5% - - 540b [ 268. * * * * *] 269. 3906 90 90 Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely:- (i) adult diapers; 5% - 9 (ii) all goods falling under chapter heading 9619, other than adult diapers 5% - 9 270. 3907 Polyester chips 5% - - 271. 479 [ 3907 29 10 ] Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn Nil - 9 361 [ 272. * * * * ] 273. 3908 Nylon chips 362 [ 5% ] - - 786 [ 273A. 3920 (other than 3920 99 99) or 3921 All goods other than Poly vinyl chloride (PVC) Flex Films Explanation . For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets 10% - - 273B. 3920 99 99 All goods other than Poly vinyl chloride (PVC) Flex Films Explanation . For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets 15% - - ] 262 [ 274. * * * * ] 262 [ 275. * * * * ] 276. 4002 70 00 Ethylene propylene non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% - 9 541 [ 277. * * * * ] 787 [ 277A. * * * * ] 264 [ 278. * * * * ] 279. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil - 26 280. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil - 27 664 [ 280A. 4011 30 00 All goods other than goods covered under S. Nos. 279 and 280 2.5% - - ] 541a [ 281. * * * * *] 189 [* * * * * ] - 189 [* * * * * ] - 53 [284. 4016 95 90, 4016 99 90 All goods, other than- (i) Natural rubber latex made balloons; (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. 363 [ 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). ] 10% - -] 364 [ 285. * * * * ] 264 [ 286. * * * * ] 264 [ 287. * * * * ] 542 [ 288. * * * * ] 289. 4401 21 00, 4401 22 00 Wood in chips or particles, imported for use in manufacture of the following, namely:- (i) paper and paperboard; (ii) newsprint. 543 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - 9 290. 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; Nil - 9 and 29 (ii) paper and paperboard; Nil - 9 (iii) adult diapers; Nil - 9 (iv) all goods falling under chapter heading 9619, other than adult diapers. 2.5% - 9 291. 4702 Rayon grade wood pulp 2.5% - - 292. 4707 (A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; 544 [ 2.5% ] - 365 [ 9 ] (B) All goods, imported for use in, or supply to, a unit for manufacture of news print 544 [ 2.5% ] - 365 [ 9 ] 545 [ 293. * * * * ] 366 [ 293A. 48 The following goods used in the printing of newspapers, namely: - (i) newsprint; (ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness). 5% - 31 ] 367 [ 293B. * * * * ] 189 [* * * * * ] - 189 [* * * * * ] 31 296. 4802 Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - - 266 [ 296A. 4810 Lightweight coated paper weighing up to 70 g/m 2 , imported by actual users for printing of magazines 5% - 9 ] 189 [* * * * * ] - 54 [297A. 4823 90 90 All goods other than kites 10% - -] 298. 49 or 8523 The following goods, namely:- (i) Information Technology software, And (ii) Document of title conveying the right to use Information Technology software. Explanation.- Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Nil - - 299. 49 Commonwealth and international reply coupons and UNESCO coupons Nil - - 300. 49 Greeting cards, diaries and calendars and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF Nil - - 301. Any Chapter Commercial catalogues in book form Nil - - 302. 49011010, 49019100 or 49019900 Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies 190 [ 5% ] - - 303. 4906 All goods Nil - - 304. 4907 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil - - 267 [ 304A. 4907 00 20 Paper Money Nil Nil - ] 748 [ 304B. 5201 00 25 Other: of staple length exceeding 32.0 mm Nil - - ] 367 [ 305. * * * * * 545a [ 306. * * * * * 307. * * * * * 308. * * * * * 309. * * * * * 310. * * * * *] 368 [ 311. * * * * ] 368 [ 312. * * * * ] 368 [ 313. * * * * ] 545a [ 314. * * * * *] 370 [ 315. * * * * ] 545a [ 316. * * * * * 317. * * * * * 318. * * * * *] 372 [ 319. * * * * ] 545a [ 320. * * * * * 321. * * * * *] 322. 5501 to 5510 All goods, of nylon 7.5% - - 545a [ 323. * * * * *] 546 [ 324. * * * * ] 325. 5404 19 90 Monofilament yarn 665 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - 35 326. 630 [ 5603 11 10, 5603 11 90 ] Hydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers 5% - 9 547 [ 327. * * * * ] 547 [ 328. * * * * ] 329. 6001 10 or 6001 92 Pile fabrics for the manufacture of toys 10% - 9 136 [****] 268 [ 331. * * * * ] 548 [ 332. * * * * ] 333. 68, 82 or 84 Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments Nil - 375 [ 9 ] 334. 68, 72 or 85 The following goods, namely:- 5% - 9 (1) Graphite Felt or graphite pack for growing silicon ingots; (2) Thin steel wire used in wire saw for slicing of silicon wafers 335. 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00 193 [ All goods, other than marble slabs and goods mentioned at S. No. 337 ] 10% - - 194 [* * * * * *] 337. 6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00 Granite slabs 20% - - 548a [ 338. * * * * * ] 788 [ 339 * * * * ] 789 [ 340 * * * * ] 341. 70 Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables. 667 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ] 57 [5%] - 9 195 [ 341A. Any Chapter The following goods for the manufacture of Preform 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) 668 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ] Nil - 9 ] 548b [ 342. * * * * * ] 376 [ 342A 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. 548c [ 543. * * * * * ] 548d [ 544. 71 Rubies, emeralds sapphires, unset imported uncut and and 0.5% - - ] 345. 71 Rough diamonds (industrial or non- industrial) Nil - - 549 [ 345A. 7102 21, 7102 31 00 Simply Sawn Diamonds Nil - 110 ] 669 [ 345B. 7102, 7104 Seeds for use in manufacturing of rough lab-grown diamonds: Provided that nothing contained in this entry shall have effect after 1 st February, 2025 NIL - 9 ] 346. 71 Rough coloured gemstones 270 [ 0.5% ] - - 347. 71 Rough semi-precious stones 271 [ 0.5% ] - - 348. 7103 Pre-forms of precious and semi-precious stones 272 [ 0.5% ] - - 349. 480 [ 71 (except 7104 99 00) ] Cut and polished coloured gemstones 550 [ 5% ] - - 350. 71 Diamonds including lab grown diamonds-semi-processed, half-cut or broken 550 [ 5% ] - - 351. 71 Non-industrial diamonds including lab-grown diamonds(other than rough diamonds) 550 [ 5% ] - - 352. 71 Current coins of the Government of India Nil - - 790 [ 353. * * * * ] 354. 71 Gold dore bar, having gold content not exceeding 95% 791 [ 5% ] - 9 and 40 355. 71 Silver dore bar having silver content not exceeding 95% 792 [ 5% ] - 9 and 40 356. 71or 98 (i) Gold bars, other than tola bars, bearing 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 793 [ 5% ] - 41 (ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls 793 [ 5% ] - 41 357. 71 or 98 Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger 794 [ 5% ] - 41 382 [ 357A. 7108 All goods other than those mentioned at S. No. 354 795 [ 5% ] - - 357B. 7106 All goods other than those mentioned at S. No. 355 796 [ 5% ] - - ] 358. 200 [ * * * * * * ] 359. 200 [ * * * * * * ] 713 [ 359A 71 Import of - (a) Gold or Silver or both by banks as per List 34A; (b) Gold by banks as per List 34B; (c) Gold/Silver/ Platinum by entities as per List 34C - NIL - ] 360. 7104 Rough synthetic gemstones 273 [ 0.5% ] - - 361. 7104 Rough cubic zirconia 274 [ 0.5% ] - - 383 [ 362. * * * * ] 363. 200 [ * * * * * ] 550a [ 364. * * * * *] 276 [ 364A 7112 Spent catalyst or ash containing precious metals 797 [ 5% ] - 9 and 106 ] 385 [ 364B. 676 [ 7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 711041 00, 7110 49 00,7111 00 00, 7112, 7118 ] All goods 798 [ 5% ] - - 364C. 7113 Gold or silver findings Explanation .- For the purposes of this entry, gold or silver findings means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. 799 [ 5% ] - - ] 800 [ 364CA. 7202 60 00 Ferro-Nickel Nil - - ] 650 [ 364D * * * * ] 386 [ 365. * * * * ] 550b [ 366. * * * * * 367. * * * * *] 388 [ 368. 7204 All goods 551 [ Provided that nothing contained in this S. No. shall have effect after the 801 [ 31st March, 2026 ] . ] Nil - - ] 552 [ 369. * * * * ] 390 [ 370. * * * * ] 390 [ 371. * * * * ] 127 [ 371A 72101210, 721012 90 All goods 391 [ 7.5% ] - - 371B 72191200, 72191300, 72192190, 721990 90 All goods 7.5% - - ] 392 [ 372. * * * * ] 392 [ 373. * * * * ] 392 [ 373A. * * * * ] 392 [ 373B. * * * * ] 374. 7225 19 90 802 [ Magnesium Oxide (MgO) coated cold rolled steel coils 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 entry shall have effect after 31st March, 2026. ] 393 [ Nil ] - 9 375. 7225 803 [ 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 under tariff item 7225 11 00 or 7226 11 00: Provided that nothing contained in this entry shall have effect after 31st March, 2026. ] 394 [ Nil ] - 9 394 [ Nil ] - 9 394 [ Nil ] - 9 394 [ Nil ] - 9 395 [ 376. * * * * ] 129 [ 376A 7225 11 00 All goods 5% - - ] 552a [ 376AA. 7226 11 00 All goods 5% - - ] 205 [ 376B. 7226 99 30 Amorphous alloy ribbon 5% - - 395 [ 376C. * * * * ] 376D. 7229 INVAR 5% - - ] 396 [ 376E. 72 All goods other than the following, namely: - 7.5% - - ] (i) goods mentioned against S. Nos. 366, 367, 368, 369, 371A, 371B, 374, 375, 376A, 376B and 376D; (ii) seconds and defectives of goods falling under Chapter 72 89 [377. 73 277 [ All goods other than, (i) goods mentioned against serial number 377A; 742 [ (ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone; ] (iii) goods falling under heading 397 [ 7318 or ] 7323 ] 10% - -] 398 [ 377A. 7307 29 00, 7307 99 90, 7308 90 90, 7310 29 90, 7320 90 90, 7325 99 99, 7326 19 90, 7326 90 99 All goods other than SIM socket/other mechanical items (Metal) (7326 90 99) for cellular mobile phone 10% - - ] 398A [ 377AA. 7318 15 00, 7318 16 00, 7318 29 90 All goods 15% - -] 743 [ 377B. * * * * ] 378. 7325 Metal parts for use in the manufacture of electrical insulators falling under heading 8546 7.5% - 9 379. 73 Pipes and tubes for use in manufacture of boilers 7.5% - 9 380. 7326 90 99 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 5% - 399 [ 9 and 24 ] 804 [ 380A. 7402 00 10 Blister Copper Nil - -] 381. 7408 805 [ Copper wire or refined copper of which the maximum cross-sectional dimension exceeds 6 mm 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 ] Nil - 9 552b [ 382. * * * * * 383. * * * * * 384. * * * * * 385. * * * * *] 278 [ 386. * * * * ] 806 [ 387. * * * * ] 278 [ 388. * * * * ] 278 [ 389. * * * * ] 390. 8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% - - 552c [390A. * * * * * 391. * * * * *] 553a [391A * * * * *] 392. 82 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn- out dies exported out of India for repairs 10% - 43 393. 84 The following goods, namely:- (i) Cricket bat and hockey stick splice joining machine (ii) Rugby ball or soccer ball stitching Machine (iii) Moulds for soccer ball, basketball and volley ball 554 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 394. 84 Bacteria removing clarifier 554 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - - 395. 84 or any other Chapter The following goods, namely:- (i) Marine seawater pumps with fibre impellers, (ii) Automatic fish/prawn feeder 554 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 396. 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry 555 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022. ] Nil - 44 397. 84 or any other Chapter Goods specified in List 10 required for use in high voltage power transmission project 556 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 279 [ 7.5% ] - 45 280 [ 398. * * * * ] 399. 84 or any other Chapter The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:- (1) Machinery or equipment specified in List 11; 5% - - (2) Parts for manufacture of the goods at (1) 556 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - 9 400. 84 or any other Chapter The following goods(other than old and used) for use in textiles industry; namely:- (1) Machinery or equipment specified in List 12; 5% - - (2) Parts for manufacture of the goods at (1) 556 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - 9 280 [ 401. * * * * ] 557 [ 402. * * * * ] 403. 84 or any other Chapter Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation 558 [ Provided that nothing contained in this S. No. shall have effect after the 807 [ 31st March, 2026 ]] Nil - 47 559 [ 404. 808 [ 25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69,73, 74, 82, 84, 85, 87, 89 or 90 ] Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under: (a) petroleum exploration licenses or mining leases (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 NIL 642 [ 12% ] 48 ] 405. 84 or any other Chapter The following goods, namely:- (1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW 5% - 49 (2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:- (a) Special bearings, (b) Gear box, (c) Yaw components, (d) Wind turbine controllers, and (e ) Parts of the goods specified at (a) to (d) 5% - 49 (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators 5% - 49 (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators 5% - 49 (5) Raw materials for the manufacture of (a) blades for rotor of wind operated electricity generators, or (b) parts, sub-parts of such blades 560 [ Provided that nothing contained in clauses (1) and (3) shall have effect after the 31st March, 2022: Provided further that nothing contained in clauses (2), (4) and (5) shall have effect after the 31st March, 680 [ 2025 ] . ] 5% - 49 406. 84 or any other Chapter Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators 561 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 681 [ 2025 ] . ] 5% - 401 [ 9 and 24 ] 407. 84 or any other Chapter 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 purpose of this entry means goods which are designed exclusively for non-ODS technology 561 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - 50 408. 84 or any other Chapter (A) Machinery, 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 modernization of a fertilizer plant; and (B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above 561 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% _ 402 [ 9 and 51 ] 409. 84 or any other Chapter Goods specified in List 13 required for setting up crude petroleum refinery 561 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 410. 84 or any other Chapter The following goods, namely:- (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) 562 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022. ] 5% - 403 [ 9 and 52 ] 280 [ 411. * * * * ] 280 [ 412. * * * * ] 413. 84 or any other Chapter All goods, for renovation or modernization of a power generation plant (other than captive power generation plant) 562 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022. ] 5% - 404 [ 9 and 53 ] 414. 84 or any other Chapter All goods, imported by a manufacturer- supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) 562 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022. ] 5% - 405 [ 9 and 54 ] 809 [ 415. 84 or any other chapter (a) Parts of catalytic converters, excluding parts made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors 7.5% - 9 (b) The following goods for use in the manufacture of 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 7.5% - 9 (c) Parts of catalytic converters, made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors 5% - 9 ] 283 [ 415A. 7110 Platinum or Palladium for use in the manufacture of: - (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub-heading 3815 12. 810 [ 5% ] - 9 ] 416. 2825 60 20 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters 5% - 9 417. 2846 10 90 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5% - 9 418. 482 [ 3824 99 00 ] Zeolite for use in the manufacture of washcoat for catalytic converters 5% - 9 811 [ 419. * * * * ] 812 [ 420. * * * * ] 813 [ 421. * * * * ] 422. 84, 85 or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Nil - 9 423. 84, 85 or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips Nil - 9 563 [ 424. * * * * * ] 563 [ 425. * * * * * ] 426. 84, 85 or any Chapter The goods specified in List 19, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 483 [ 8548 00 00 ] (2) Parts, for manufacture of the goods at (1) Nil - 9 814 [ 426A. Any chapter (i) The goods specified in List 41, 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 Nil - 9 ] 427. 207 [* * * * * ] 428. 84, 85 or 90 The following goods, imported by an accredited press 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 815 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 58 429. 84, 85 or 90 The following goods, imported by an accredited journalist:- (i) Personal computers including lap top personal computers; (ii) typewriters; and (iii) fax machines 816 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 59 430. 84, 85 or 90 (1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 21 5% - 406 [ 60(i) and 9 ] (b) Goods specified in List 22 Nil - 406 [ 60(i) and 9 ] (2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 21 5% - 406 [ 60(ii) and 9 ] (b) Goods specified in List 22 564 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - 406 [ 60(ii) and 9 ] 565 [ 431. * * * * ] 432. 84, or any Chapter The following goods (other than old and used) for use in the textile industry, namely:- (1) Machinery or equipment specified in List 24 and List 25; 5% - - (2) Parts, for manufacture of the goods at (1) 566 [ Provided that nothing contained in this entry shall have effect after the 31st March, 2023. ] 5% - 9 433. 84 or any chapter Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector. 567 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022. ] Nil - 44 434. 84 or any Chapter The following goods (other than old and used) for use in the silk textile industry, namely:- (i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing; 5% - 9 (ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments 568 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - - 435. 84 or any Chapter The following goods, namely:- (A) 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 minimum speed of 70,000 copies per hour; 5% - - (B) Mailroom equipment suitable for use with (A), namely:- (i) overhead conveyor gripper; (ii) stacker; (iii) wrapper; (iv) labeller; (v) strapper; (vi) inserters; (vii) delivery conveyors 5% - 31 436. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 569 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - 62 437. 84 or 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems Nil - - 438. 84 or 85 Truck refrigeration unit Nil - - 439. 84, 85 or 90 Goods specified in List 27, designed for use in the leather industry or the footwear industry 570 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 440. 84 Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne disease. 570 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 817 [ 441. * * * * ] 442. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 818 [ 5% ] - 64 572 [ 443. * * * * ] 444. 84 Geothermal ground source heat pumps 573 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - - 445. 84 or any other Chapter Following goods for making of gem and jewellery (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4)Rolling machine (combined Profile Groovers/Strip Making) and (5) Automatic Investing Machine/casting Machine. 573 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 408 [ 446. 8431 Parts and components for manufacture of tunnel boring machines 2.5% - 9 ] 284 [ 447. * * * * ] 448. 84 or any other Chapter (A) The following goods,namely:- (i) Paddy transplanter; (ii) Laser land leveler (iii) Reaper-cum-binder; (iv) Sugarcane harvester; (v) Straw or fodder balers; (vi) Cotton picker; (vii) Track used for manufacture of track type combine harvesters; (viii) Sugarcane planter; (ix) Root or tuber crop harvesting machines; 285 [****] (B) Parts and components required for manufacture of goods specified at (A) 574 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 2.5% 2.5% - - - 9 61 [448A. 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. 7.5% - - 574a [ 448B. * * * * * ] 448C. 8408 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. 7.5% - - 448D. 8409 All goods other than parts suitable for use solely or 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. 7.5% - - 448E. 8483 10 91 All goods other than Crank shaft for engines falling 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. 7.5% - - 448F. 8483 10 92 All goods other than Crank shaft for engines falling 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. 7.5% - -] 409 [ 448G. 8414 40 443 [ All goods other than those suitable for use 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 ] 7.5% - - 448H. 8414 80 (except 8414 80 11) 444 [ All goods other than those suitable for use 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 ] 7.5% - - ] 575 [ 449. * * * * ] 208 [ 449A. 8415 90 00 All goods other than indoor or outdoor units of split-system air conditioner 10% - - ] 576 [ 450. * * * * ] 451. 8419 Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system Nil - 9 708 [ 451A. 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17, 8419 89 19 All goods 7.5% - - ] 577 [ 451B. 8419 Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee 7.5% - - ] 577a [ 452. * * * * * 452A. * * * * *] 453. 210 [** * * * * ] 454. 8421 99 00 All goods other than Reverse Osmosis (RO) membrane element for household type filters 7.5% - - 455. 84223000, 84224000 or 84229090 All goods 578 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 287 [ 456. * * * * ] 287 [ 457. * * * * ] 458. 8438 All goods 578 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 287 [ 459. * * * * ] 717 [ 460. 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]; Nil - - (ii) Shuttleless Waterjet Looms [above 800 meters per minute]; Nil - - (iii) Shuttleless Airjet Looms [above 1000 meters per minute]; Nil - - (iv) Parts and components for use in manufacturing of shuttleless looms Nil - 9 Provided that nothing contained in this S.No. shall have effect after 31st March, 2025. ] 460A 8446 The following weaving machines (other than old and used), for use in the textile industry, namely: - 5% - - (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 textiles: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. 460B 8447 The following knitting machines (other than old and used), for use in the textile industry, namely: - 5% - - (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, 2025. 460C 84 The following goods (other than old and used), for use in the textile industry, namely: - (i) Industrial sewing machine (tariff heading 8452); 5% - - (ii) Laser garment panel cutter (tariff item 8456 11 00); 5% - - (iii) Whole garment making machine (knitted) (chapter 84); 5% - - (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, 2025. 5% - - 460D 84 Machinery (other than old and used) for manufacture of non-wovens textiles, namely: - 5% - - (i) Complete production lines for the production of following nonwovens, up to rolled goods preparation and packing, namely: (a) Needle punched non-wovens (b) Chemically bonded nonwovens (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 nonwovens into made-ups: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. 460E 84, or any chapter Parts and components (other than old and used) for use in 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, 2025. 5% - 9 ] 578a [ 461. 8444, 8445, 8446, 8447, 8448 (except 8448 31 00), 8449 All Goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023 5% - -] 141 [ 461A 8448 The following goods, namely: - (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) Nil - - ] 462. 8483 40 00 62 [Ball screws for use in the manufacture of CNC 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] 2.5% - 9 463. 8466 93 90 63 [Linear Motion Guides for use in the manufacture of CNC 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] 2.5% - 9 464. 852 [ 8537 10 ] 64 [CNC Systems for use in the manufacture of CNC 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] 2.5% - 9 579 [ 464A. 7325 10 00, 8477 90 00, 8483 40 00 The following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00): (i) S. G. Ingot Castings (7325 10 00) 7.5% - 9 (ii) Linear Motion Guides (8477 90 00) 5% - 9 (iii) Ball Screws (8483 40 00) 5% - 9 ] 287 [ 465. * * * * ] 580 [ 466. * * * * ] 467. 21 [8472 90 or 8473 40] The following goods, namely:- (i) Cash dispenser or automatic bank note dispenser; Nil - - (ii) Parts and components of the goods mentioned at (i) Nil - 9 468. 84 or 85 The following goods, namely :- (i) Micro ATMs as per standards version 1.5.1; Nil - - 288 [ (ii) Fingerprint reader/scanner other than Fingerprint reader/ scanner for use in manufacturing of cellular mobile phones ] Nil - - (iii) Iris scanner; Nil - - (iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); Nil - - (v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. 819 [ Provided that nothing contained in items (i) to (iv) shall have effect after the 30th September, 2024: Provided further that nothing contained in item (v) shall have effect after the 31st March, 2026. ] Nil - 9 469. 8472 90 or 8473 40 Atmospheric water generator 581 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 470. 8479 30 00 All goods 581 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] 5% - - 471. Any Chapter All parts for use in the manufacture of LED lights or fixtures including LED Lamps 410 [ 10% ] - 9 472. Any Chapter All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps 410 [ 10% ] - 9 94 [***] 289 [ 474. * * * * ] 820 [ 475. * * * * ] 476. 85 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 66 477. 85 or any other Chapter Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom. Nil Nil 67 821 [ 478. * * * * ] 822 [ 479. * * * * ] 480. 85 or any other Chapter Goods imported for being tested in specified test centers Nil Nil 70 583 [ 481. * * * * ] 583 [ 481A. * * * * ] 823 [ 482. * * * * ] 289 [ 483. * * * * ] 289 [ 484. * * * * ] 584 [ 485. * * * * ] 411 [ 485A. 486 [ 8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72 ] 445 [ All goods other than those suitable for use 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 ] 10% - - ] 289 [ 486. * * * * ] 584a [ 487. * * * * * 488. * * * * * 489. * * * * *] 65 [489A. 8511 All goods other than of a kind used in conjunction with 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. 7.5% - -] 682 [ 489AA. 8516 80 00 Heat Coil for use in the manufacture of Electric Kitchen Chimneys falling under tariff item 8414 60 00 15% - 9 ] 290 [ 489B. 8518 The following goods for use in the manufacturing of Microphones falling under tariff item 8518 10 00, namely: - (i) Microphone Cartridge; (ii) Microphone Holder; (iii) Microphone Grill; (iv) Microphone Body. Nil - 9 ] 490. 8537 446 [ All goods other than those suitable for use 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 ] 7.5% - - 412 [ 491 . 8544 (except 8544 30 00 and 8544 70) All goods (other than USB Cable for cellular mobile phone) 10% - - ] 584b [ 492. * * * * * 493. * * * * *] 584d [ 494. * * * * *] 448 [ 494A. 9032 89 All goods other than those suitable for use 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 7.5% - - ] 824 [ 495. * * * * ] 585 [ 496. * * * * ] 825 [ 497. * * * * ] 498. 8507 90 Battery separators 5% - - 67 [499. 8529 90 90 Parts of Radio Trunking terminals 5% - -] 39 [499A 8521 90 90 All goods other than Digital video Recorder (DVR/ Network Video Recorder (NVR) 10% - -] 500. 8523 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil - - 586 [ 501. * * * * ] 502. 487 [ 8525 89 00 ] 98 [Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones] Nil - - 39 [502A 488 [ 8525 81 to 8525 89 ] All goods other than CCTV Camera/IP camera 10% - -] 503. 8523 Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad Nil - - 504. 85 or any other Chapter Parts and Components of Digital Still Image Video Cameras Nil - 9 587 [ 505. * * * * ] 587 [ 506. * * * * ] 587 [ 507. * * * * ] 587 [ 508. * * * * ] 509. 85 or any other Chapter 212 [ (a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: - (i) populated printed circuit boards; (ii) charger or power adapter; (b) sub-parts for use in manufacture of items mentioned at (a) above; ] Nil - 9 510. 85 or any other Chapter 294 [ (a) Parts, components and accessories for use in 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: - (i) populated printed circuit boards; (ii) charger or power adapter (b) Sub-parts for use in manufacture of items covered in (a) above. ] Nil - 9 511. 85 or any other Chapter 213 [ (a) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 489 [ 8525 81 to 8525 89 ] , other than the following items, namely: - (i) populated printed circuit boards; (ii) charger or power adapter; (b) sub-parts for use in manufacture of items mentioned at (a) above; ] Nil - 9 512. 85 or any other Chapter 414 [ (a) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack; (b) Sub-parts for use in manufacture of items mentioned at (a) above. ] 415 [ 2.5% ] - 9 416 [ 512A. Any Chapter Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) of Lithium-ion battery and battery pack 2.5% - 9 ] 513. Any Chapter (a) Parts or components for use in manufacture of populated printed circuit board of,- 417 [ **** ] 588 [****] (v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90; (vi) CCTV Camera/IP Camera tariff item 490 [ 8525 81 to 8525 89 ] ; (vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00; Nil - 9 (b) Sub-parts for use in the manufacture of the parts or components in item (a) above. 589 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - 9 68 [***] 295 [ 515. * * * * ] 225 [ 515A 709 [ 8524 ] Open cell (15.6 and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 491 [ 8524 ] 330 [ 5% ] - 9 515B 8529 The following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 492 [ 8524 ] , namely: - (i) Chip on Film; (ii) Printed Circuit Board Assembly (PCBA); (iii) Cell (glass board/substrate). 683 [ 2.5% ] - 9 ] 69 [516. 8529 The following goods for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 493 [ 8524 ] , namely:- 97 [***] (ii) Plate diffuser; (iii) Film diffuser; (iv) Reflector sheet; (v) Film, top; (vi) Film, middle; (vii) Film, bottom; (viii) BAR, LED; (ix) Bezzal; (x) Back cover sheet; (xi) Black Light Unit Module. 10% - 9 516A. 8529 10 99 8529 90 90 Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527 10% - - 516B. 8529 10 99 8529 90 90 Parts suitable for use solely or principally with the 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). 10% - -] 418 [ 516C. 8536 41 00, 8536 49 00 449 [ All goods other than those suitable for use 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 ] 10% - - ] 517. 8540 71 00 Magnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens Nil - 9 518. 494 [ 8549 (except 8549 99 00) ] Battery scrap and battery waste 5% - - 519. Any Chapter Raw materials or parts for use in manufacture of e-Readers 5% - 9 520. 86 Loco simulators 5% - - 521. 86 or any Chapter Train protection and warning system 7.5% - - 522. 8609 00 00 Refrigerated containers 5% - - 523. 86040000 Track machines and parts 7.5% - - 147 [ 523 A. Any Chapter Parts, sub-parts, inputs or raw material for use in manufacture of Lithium ion cells falling under tariff item 8507 60 00 Nil - 9 ] 214 [ 524. 8702 or 8704 Motor vehicles (excluding electrically operated vehicles), if imported, - (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, - (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% - - (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 25% - - (2) other than (1) above. 296 [ 40% ] - - ] 590 [ 525. 8702 or 8704 Electrically operated vehicles, if imported,- (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, 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 15% (b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis 25% (2) in a form other than (1) above,- 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 subassemblies 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. 40% ] 526. 8703 Motor cars and other motor vehicles 150 [ (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,- (1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 72 [15%] - - (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 684 [ 35% ] - - (2) in any other form,- (a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both; 100% - - (b) other than (a) above 684 [ 70% ] - - 754 [ 526A. 8703 Electrically operated vehicles, if imported,- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies 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 15% - - (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis 35% - - (2) in a form other than (1) above, - (a) with a CIF value more than US $40,000 100% - - (b) other than (a) above 70% - - (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 (2)(c) in this S. No. shall have effect after the 31st March, 2031. Explanation. For the removal of doubts, the exemption contained in 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 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation. 15% - 117 ] 419 [ 527. 8507 60 00 Lithium ion cell for use in manufacture of battery or battery pack, other than those mentioned against S. Nos. 527A and 527B 5% - 9 527A 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of cellular mobile phone 686 [ Provided that nothing contained in this S. No. shall have effect after the 826 [ 31st March, 2026 ] . ] 5% - 527B 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle 687 [ Provided that nothing contained in this S. No. shall have effect after the 827 [ 31st March, 2026 ] . ] 5% - 9 ] 450 [ 528 * * * * ] 155 [528 A. 8507 Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle 451 [ 15% ] - 9 ] 452 [ 528AA. 8504 40 30 Battery charger for use in manufacture of electrically operated vehicle or hybrid vehicle. 15% - 9 ] 420 [ 528B 8507 60 00 Lithium ion battery or battery pack of cellular mobile phones 15% - - 528C 8507 60 00 All goods other than the following, namely: - (i) goods mentioned against S. Nos. 528A and 528B; (ii) Power Bank 10% - - ] 453 [ 529. * * * * ] 530. 8704 Refrigerated motor vehicles Nil - - 73 [530A. 8708 All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704 10% - -] 88 [531. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, 157 [ (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- (1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% - - (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly; 25% - - (2) in a form other than (1) above. 50% - -] 592 [ 531A. 8711 Electrically operated vehicles, if imported,- (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 15% (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis 25% (2) in a form other than (1) above 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. 50% ] 532. 8714 91 00, 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99 All goods other than Bicycle parts and components 421 [ 15% ] - - 688 [ 532A. 39,40,58,70,72 73,83,84,85, 87,90 Vehicles, automobile parts/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and/or certification Nil - 114 ] 533. 88 Gliders, or simulators of aeroplanes or simulators of helicopters Nil - - 534. 88 or any other Chapter Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil - 422 [ 9 and 74 ] 535. 88 or any Other Chapter Raw materials (a) for manufacture of aircraft falling under heading 495 [ 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) ] ; (b) for manufacture of parts of aircraft at (a) Nil - 9 423 [ 535A. Any Chapter Components or parts, including engines, of aircraft of heading 496 [ 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) ] (a) for manufacture of aircraft falling under heading 8802; (b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence Nil - 9 and 109 ] 536. 88 or any other Chapter Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of (i) aircraft falling under heading 497 [ 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) ] or (ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities. Nil - 75 537. 8802 (except 8802 60 00) All goods Nil Nil 76 538. 498 [ 8807 ] Components or parts, including engines, of aircraft of heading 8802 Nil - 77 43 [539. 88 or any other Chapte (a) Satellites and payloads; (b) Ground equipments brought for testing of (a) Nil Nil 78] 44 [539A. 88 or any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5 5 304 [ 107 ] ] 540. 8802 (except 8802 60 00) All goods Nil - 79 592a [ 541. * * * * *] 542. 8802 (except 8802 60 00) All goods Nil - 80 543. 8802 (except 8802 60 00) All goods 2.5% - 81 689 [ 543A. 8802 20 00, 8802 30 00, 8802 40 00 All goods other than those covered under S. Nos. 537, 540, 542 and 543 2.5% - - ] 544. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 26 757 [ 544A. Any Chapter Components or parts which are prescribed in any of the following manuals:- i. Aircraft Maintenance Manual (AMM); ii. Component Maintenance Manual (CMM); iii. Illustrated Parts Catalogue (IPCL); iv. Structural Repair Manual (SRM); or v. Standard Procedure Manual (SPM) of the OEMs, when imported into India for servicing, repair, maintenance or overhauling, subject to fulfilling respective conditions, the condition number of which is mentioned in the corresponding entry in column (6) against the serial number 536, 538 or 544. - 5% - ] 545. 499 [ Any Chapter ] 499 [ Parts (other than rubber tyres and tubes), of aircraft of heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) ] 2.5% - - 546. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 27 592b [ 547. * * * * *] 6 [547A 88 or any other chapter Aircrafts, aircraft engines and other aircraft parts imported into India under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 - Nil 102] 548. 89 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil - 82 549. 89 or any other Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit. Explanation : For the purpose of this entry, Ocean going vessels includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c ) tugs, dredgers, fire-floats and salvage ships; and (d) oil rigs, drilling ships and jack-up rigs. 828 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 9 550. 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. 829 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 83 551. 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 84 728 [ 551 A. 8901 Foreign Going Vessel converted for a coastal run: Provided that such vessel re-converts to a foreign going vessel within six months from the date of such conversion. Explanation . - For the purpose of this entry, (i) Foreign going vessel shall have the same meaning as assigned to it under clause (21) of Section 2 of the Customs Act 1962. (ii) Conversion to coastal Vessel shall include the vessel granted necessary license under the Merchant Shipping Act,1958 - Nil - ] 592c [ 552. * * * * *] 553. 8902, 8904 00 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 84 592d [ 554. * * * * *] 555. 8906 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 84 698 [ 555A. 8908 00 00 All Goods: Provided that nothing contained in this S. No. shall have effect after 31st March, 2025. Nil - - ] 592e [ 556. * * * * * 557. * * * * *] 22 [557A 89 Rigs and ancillary items imported for oil or gas exploration and production 229 [ under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 ]. - Nil 102] 26 [557B Any Chapter All goods, vessels, ships [other than motor vehicles] imported 230 [ under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 ] - Nil 102] 231 [ 557C 89 Ships/ Vessels for providing cable laying or repairing services in Indian Customs waters -- Nil 105 ] 558. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52of 1962) . Explanation : Nothing contained in this exemption shall have effect on or after 24th day of November, 2015 Nil - 85 830 [ 559. Any Chapter (A) Raw materials, components, consumables or parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; (B) spare parts used in relation to the manufacture of goods falling under tariff item 8906 10 00; (C) technical documentation in printed or digital form required in the manufacture of goods falling under tariff item 8906 10 00. Explanation. - For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S. No. 558 above and lying unutilized,- (i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification: Provided that nothing contained in this entry shall have effect after the 31st March, 2025. Nil - 9 ] 560. Any Chapter Parts, for repairs of dredgers Nil - - 561. 90 Coronary stents and coronary stent systems for use with cardiac catheters Nil - - 562. 90 Endovascular stents Nil - - 592f [ 563. 9019 10 20, 9022 90 10 or 9022 90 30 Goods required for medical, surgical, dental or veterinary use Explanation . For the purposes of this entry, the term Goods refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof 5% - - ] 75 [563A. 592g [ 9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30) ] 592h [ All goods, other than the following, - (i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90); (ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: - (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); 751 [ (e) High Frequency X-Ray Generator ( 25KHz) (9022 14 10); ] (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90). ] 704 [ (h) Flat Panel Detector, including Scintillators (9022 90 90); (i) X-ray Tube (9022 30 00) ] 7.5% - -] 752 [ 563B 9022 14 10 High Frequency X-Ray Generator ( 25KHz, =500mA) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) 10% - 9 563C 9022 90 90 The following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: - (i) Vertical Bucky; (ii) X-Ray Tube Suspension; (iii) X-Ray Grid; 10% - 9 563D 9022 29 00 or 9022 90 90 Multi Leaf Collimator/ Iris for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) 10% - 9 ] 831 [ 563E. 9022 30 00 X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) 5% - 9 and 120 7.5% - 9 and 121 10% - 9 and 122 563F. 9022 90 90 Flat Panel Detector, including Scintillators, for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) 5% - 9 and 120 7.5% - 9 and 121 10% - 9 and 122 ] 564. 90 or any other Chapter 592i [ Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely:- (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); 753 [ (e) High Frequency X-Ray Generator ( 25KHz) (9022 14 10); ] (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90). ] 704 [ (h) Medical Grade Monitor (8528 59 00); (i) Flat Panel Detector, including Scintillators (9022 90 90); (j) X-ray Tube (9022 30 00) ] 2.5% - 9 592j [ 564A * * * * * 564B * * * * * 564C * * * * * ] 832 [ 565. * * * * ] 833 [ 566. * * * * ] 567. Any Chapter Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve Nil - 9 834 [ 568. * * * * ] 569. Any Chapter The following goods, namely:- (a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets; (b) Accessories of the medical equipment at (a); (c ) Parts required for the manufacture of the medical equipment at (a) 5% 5% 5% - - - - - 9 570. 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil - 86 571. 90 or any Chapter Artificial Heart (left ventricular assist device) Nil - - 572. 90 or any Chapter Patent ductus arteriosus/ Atrial septal defect occlusion device 5% - - 573. 90 or any other Chapter (a) The following goods for physically disabled persons, namely: (i) Crutches; (ii) Wheel chairs (iii) Walking frames; (iv) Tricycles; (v) Braillers; (vi) Artificial limbs (b) Parts of goods at (a) Nil Nil - - - - 574. 90 or any other Chapter Parts for the manufacture of hearing aids including deaf aids Nil - - 575. 90 or any other Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5% - 87 576. 90 or any other Chapter Blood Glucose Monitoring System(Glucometer) and test strips 5% - - 577. 90 or any other Chapter Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use 835 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] 5% - 88 578. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 30 Nil - - 76 [578A. Any Chapter Raw materials, parts or accessories for the manufacture of Cochlear Implants Nil - 9] 836 [ 579. * * * * ] 580. 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 90 581. 90 or any other Chapter Portable X-ray machine / system Nil - 91 39 [581A 9028 30 All goods other than Smart Meter 10% - -] 425 [ 581B. 9031 80 00 458 [ All goods other than those suitable for use 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 ] 7.5% - - ] 582. 91 or 9804 90 00 Braille watches and braille one-day alarm clocks Nil - - 583. 91 Parts and cases of braille watches, for the manufacture of Braille watches Nil - 9 592k [ 584. * * * * * ] 585. 93 Air rifles or air pistols of 0.177 calibre Nil - - 586. 93 Air pellets of air rifles or air pistols, of 0.177 calibre Nil - - 77 [***] 587. 501 [ 9405 50 00 ] Solar lanterns or solar lamps 426 [ 15% ] - - 593 [ 588. * * * * ] 593 [ 589. * * * * ] 593 [ 590. * * * * ] 427 [ 591. 593a [ 9503 00 91 ] Parts of electronic toys for manufacture of electronic toys. 594 [ 25% ] - 9 ] 428 [ 592. * * * * ] 593. 9504 Parts of video games for the manufacture of video games 5% - 9 594. 9506 (i) Snow-skis and other snow-ski Equipment (ii) Water-skis, surf-boards, sailboards and other water-sport equipment 595 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ] Nil - - 595a [ 594A. * * * * * ] 595. 9608 Parts of writing instruments 5% - - 596. Any Chapter Postage stamps, unused Nil - - 596 [ 597. 9801 Goods required for, - (i) coal mining projects Nil - 111 (ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects 2.5% - 111 (iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) 5% - 111 (iv) barge mounted power plants 5% - 111 (v) power transmission, sub-transmission or distribution projects 5% - 111 722 [ Provided that items (ii) and (iv) shall cease to have effect after 30th September, 2023. Provided further that items (i), (iii) and (v) shall cease to have effect after 30th September 2025. ] ] 598. 9801 Goods required for setting up of any Mega Power Project specified in List 31, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012, that is to say, (a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or (c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause I 597 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 723 [ 2025 ] . ] Nil - 598 [ 95 and 111 ] 599. 9801 Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012. Explanation .- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507 597 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ] 2.5% - 598 [ 95 and 111 ] 599 [ 600. 9801 Goods required for, (a) Project for LNG Re-gasification Plant 5% - 111 (b) Aerial passenger ropeway project 5% - 111 Provided that nothing contained in this S. No. shall have effect after the 30th September, 724 [ 2025 ] ] 601. 9801 All goods 600 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 725 [ 2025 ] . ] 5% - 601 [ 111 ] 602. 9801 Goods required for setting up of any Nuclear Power Project specified in List 32, 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 India in the Department of Atomic Energy 602 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 726 [ 2025 ] . ] Nil - 603 [ 96 and 111 ] 603. 9801 305 [ Water Supply Projects Explanation. Water supply projects notified under the heading 9801 against item numbers 26 and 26A of notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E), dated the 23rd July, 1996]. ] 604 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 727 [ 2025 ] . ] Nil - 605 [ 111 ] 604. 9801 Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol. Explanation .- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol 606 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ] Nil - 607 [ 97 and 111 ] 605. 9801 All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) 608 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ] Nil - 609 [ 98 and 111 ] 606. 9801 Goods required for installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticultural produce 610 [ Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ] 5% - 611 [ 111 ] 847 [ 606A. 9802 00 00 All goods (excluding undenatured ethyl alcohol of any alcoholic strength) for use in:- (i) laboratory; or (ii) Research and Development purposes. 10% - 123 ] 468 [ 607. 9804 The following goods, imported for personal use, namely: - (a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4; Nil - - (b) other life saving drugs or medicines, Nil - 16 (c) life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely- (i) Zolgensma (Onasemnogene Abeparvovec) (ii) Viltepso (Viltolarsen) (iii) any other medicine for treatment of the said diseases Nil Nil 16 ] 714 [ (d)Medicine Dinutuximab (Quarziba), used in the treatment of Cancer Nil Nil 16 ] 26 [607A 9804 Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier 837 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil Nil 104] 704 [ 607B 9804 Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases specified in List 38. Nil 715 [ Nil ] 115 ] 608. 9804 All Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. 10% - - 22 [608A 9804 Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) Nil Nil -] 609. Any Chapter Used bonafide personal and household effects belonging to a deceased person 691 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028. ] Nil Nil 99 610. Any Chapter Goods imported through postal parcels, packets and letters, 1 [the CIF value of] which is not more than one thousand rupees per consignment Nil Nil - 611. Any Chapter Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government 838 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil Nil 100 612. Any Chapter The following goods, namely:- (a) Nylon gut (b) PU or nylon grip sheets for hockey sticks (c) Butyl bladders for inflatable balls (d) 306 [ Willow clefts, willow ] , ashwood or beechwood (e) Cork bottoms (f) PVC/Synthetic Rubber bladder for inflatable balls (g) Manau cane (h) Table tennis rubber (i) Table tennis bat handles (j) Table tennis blade (k) TPU/PU leather cloth or TPU/PU laminated with cotton, for inflatable balls (l) Extra tec (cricket bat facing tape); (m) Resin hardener TTP-33S and release paper for composite hockey sticks; (n) Table tennis glue; (o) Evazote foam for protective equipments e.g. leg guards, thigh guards; (p) plywood for carrom board (q) PVC leather cloth for inflatable balls or sports gloves (r) Latex foam for shin guard or goal keeper gloves or other sports gloves (s) PEVA/EVA foil for shin guard or sports gloves (t) Stitching thread for inflatable balls or sports gloves (u) Printing ink for inflatable balls or sports gloves 217 [ (v) Pine wood; (w) Foam/ EVA foam; ] 839 [ Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. ] Nil - 101 758 [ 613. Any Chapter Equipment or buoys required for Research Moored Array for African Asian Australian Monsoon Analysis and Prediction (RAMA) programme: Provided that nothing contained in this S. No. shall have effect after the 31st July, 2026 - Nil 118 ] 612 [****] 430 [ **** ] 331 [ **** ] 430 [ **** ]] 169a [ Provided 613 [ **** ] that nothing contained in entries against serial numbers 721 [ 177, 250A, 371A, 371B, 376A, 377A and 377AA ] of the said Table shall apply to goods originating in the United States of America. ] 170 [*****] 840 [ Provided further that nothing contained in the entries against serial numbers 17, 80A, 90, 104, 133, 139, 150, 155, 164, 165, 172, 183, 184, 188, 191, 204, 253, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265, 269, 271, 276, 279, 280, 290, 292, 293A, 296A, 326, 329, 333, 334, 345A, 364A, 378, 379, 380, 381, 392, 404, 415, 415A, 416, 417, 418, 422, 423, 426, 435, 442, 446, 451, 462, 463, 464, 464A, 467, 471, 472, 476, 477, 480, 489B, 504, 509, 510, 511, 512, 512A, 515A, 516, 517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A, 540, 542, 543, 544, 546, 548, 551, 553, 555, 567, 569, 570, 575, 578A, 580, 581, 583, 591 and 593 shall have effect after the 31st March, 2026. ] Explanation.- (I) For the purposes of this notification, the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified; (II) For the removal of doubts,- (a) - appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , for the time being in force. (b) - appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with any other notifications issued under the said Act, for the time being in force. 431 [ (III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall complete pending action, if any, in respect of imports made earlier therein. ] 693 [ **** ] ANNEXURE Condition No. Condition 307 [ 1. **** ] 694 [ 2. **** ] 3. If the importer gives a declaration that such material is for the purposes of sowing or planting only. 4. (a) If imported by a sugar factory or a sugar refinery. Explanation .- For the purpose of this notification;- (i) sugar factory shall have the same meaning as assigned to it in Section 2I of the Sugarcane (Control) Order, 1966; (ii) sugar refinery means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar; (b) If imported by any person other than at (a) above: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; (ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Goods and Services Tax authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined; and (iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein. 5. If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with the Agricultural and processed food Products Export Development Authority (APEDA). 6. If the importer, at the time of import, produces a certificate from a Chartered Accountant to the effect that the importer is a bulk consumer. Explanation,- For the purposes of this notification,- (i) bulk consumer is a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale; (ii) the said certificate shall be issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and (iii) Chartered Accountant shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949. 7. 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 or license, as the case may be, issued by the Directorate General of Foreign Trade in accordance with the procedure, as may be specified by the Directorate General of Foreign Trade by a Notification or Public Notice, as the case maybe. 307 [ 8. **** ] 9. 695 [ If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. ] 10. If,- (a) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority; (b)the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and (c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year. 315 [ Provided that the validity of the said certificate, issued for the financial year 2019 -20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate. ] 307 [ 11. **** ] 12. If the importer produces before the Deputy Commissioner of customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition. 13. If,- (i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only; (ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port); (iii) (iv) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; (iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage (v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962) with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be; (vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vii) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon. 615 [ 14. **** ] 15. The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax , as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant. 469 [ 16. If, - (a) the goods are imported by an individual for personal use; (b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case (1) Form for medicines used for treatment of Spinal Muscular Atrophy/ 616 [ Duchenne Muscular Dystrophy ] covered under sub-clause(iii) of clause (c) of S. No.607 of the Table. Certificate No.... . of ... .. (year) Certified that the medicine .(name of the medicine) to be used for the treatment of .............( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy / 616 [ Duchenne Muscular Dystrophy ] and exemption from the payment of customs duty and Integrated GST is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon. or (2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table. Certificate No.... . of ... .. (year) Certified that the drug / medicine .(name of the drug / medicine) to be used for the treatment of .......( patient name), is a life saving drug / medicine for ..( disease name) 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 or Director of Health Services or District Medical Officer/Civil Surgeon. 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 may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. ] 617 [ 17. **** ] 18. If the importer produces a certificate of the Reference Standard and copies of documents to substantiate 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. 617 [ 19. **** ] 20. If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945. 617 [ 21. **** ] 22. If , the importer at the time of import,- (a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and 432 [ **** ] 307 [ 23. **** ] 24. If the importer at the time of importation,- (a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and 433 [ **** ] 25. If, imported for the manufacture of Copper - T contraceptives. 26. If, - (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of 2 [ Condition No. 79 ] Explanation.- The expressions scheduled air transport service and scheduled air cargo service shall have the meanings respectively assigned to them in Condition No. 3 [79] 27. If,- (i)imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or (ii)imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services; (iii)imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes (iv)the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:- (a) the imported goods shall be used for the specified purpose only; and (b) he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification. Explanation . - The expressions, Aero Club of India , operator , non-scheduled (passenger) services and non-scheduled (charter) services shall have the meanings respectively assigned to them in 4 [ Condition No. 80 or 81 ]. 617 [ 28. **** ] 29. 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 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). 434 [ 30. **** ] 31. If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI). 617 [ 32. **** ] 617 [ 33. **** ] 617 [ 34. **** ] 35. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing. 36. If, - (a) the total value of goods imported shall not exceed 1 % of the FOB value of exports of carpets during the preceding financial year; (b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports made during the preceding financial year, mentioned in condition(a), and also the value and quantity of goods already imported under this notification during the current financial year. 320 [ Provided that the validity of the said certificate, issued for the financial year 2019 -20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate. ] 307 [ 37. **** ] 434 [ 38. **** ] 39. 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 travelers. 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). 40. If,- (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. 41. If,- 1. (a) the duty is paid in convertible foreign currency; (b) the quantity of import does not exceed 218 [ one ] kilograms of gold and 219 [ ten ] kilograms of silver per eligible passenger; and 2. the gold or silver is,- (a)carried by the eligible passenger at the time of his arrival in India, or (b) the total quantity of gold under items (i) and (ii) of Sr. No. 356 does not exceed one kilogram and the quantity of silver under Sr. No. 357 does not exceed ten kilograms per eligible passenger; and (c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ; Provided that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs. Explanation.- For the purposes of this notification, eligible passenger means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits 42. If,- (1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and (2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India. Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of- (i) the toll smelting or toll processing costs, as the case may be, that is to say,- (a) labour charges; (b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and (c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and (ii) the insurance and freight charges, both ways. 43. 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. 44. If, the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be. 45. If,- (i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project; (b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project; (ii) in all cases, 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 the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 307 [ 46. **** ] 47. If,- (a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) ; and (b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation. 618 [ 48. If, - (a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with; (b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with; (c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),- (i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred; (ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods. (iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification; (d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose 855 [ or directly either to armed forces of the Union under the Ministry of Defence or Government Departments ] , by paying a duty at the rate of 7.5% of the transaction value of such goods. Explanation .- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition. ] 49. If the importer at the time of importation,- (a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and (b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,- (i)in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation; (ii)in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and (iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay 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. 50. If,- (a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and (b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests. 51. 308 [ (1) If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers to the effect that the goods are required for specified purpose and the said officer recommends the grant of this exemption; (2) The value of import of the goods covered under item (B) of column (3) of the entry against the S. No. 408 of the Table shall not exceed 10% of the value of imported goods covered under item (A) of column (3) of the said entry; 435 [ **** ]] 52. If, at the time of importation, the importer produces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be. 53. If,- (i) in the case of a power plant (except a nuclear power plant),- (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies that the scheme for renovation or modernization, as the case may be, of such power plant, has been approved and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernization as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and 436 [ **** ] 54. If,- (a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods; (b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and recommends the grant of this exemption to the imported goods; (c) in the case of power generation plants (except those specified above),- (i) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (ii) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and 437 [ **** ] 55. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service 56. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service. 57. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Public Mobile Radio Trunked Service (PMRTS). 58. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012 ; (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 59. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012. (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in is possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 438 [ 60. (i) If, - (a) the goods are imported for Research and Development purposes; (b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation; (c) the goods imported are not transferred or sold for a period of seven years from the date of installation; (ii) If, - (a) the goods are imported for use in the manufacture of commodities; (b) the total value of goods imported does not exceed 25 per cent. of the FOB value of exports made during the preceding financial year; (c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, 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 imported goods are installed in the factory of the importer within six months from the date of importation; (e) the goods imported are not transferred or sold for a period of seven years from the date of installation. ] 619 [ 61. **** ] 62. If,- (A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government; or (B) imported by a person other than a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government concerned,- (i) the importer produces a certificate, from an officer not below the rank of a Deputy Secretary of the Department concerned with fisheries in the State Government, to the effect that the spares are being imported with outboard motors meant for fitment to boats which are exclusively used for fishing operations and that such spares are for the purpose of maintenance of the said outboard motors and recommending the grant of the concession; and (ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation to the effect that (a) the said spares shall be used for the purpose specified above; and (b) he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation. 63. If,- (1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; 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 spinnerettes were equal to- (i) the cost of such exchange, that is to say, the aggregate of (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and (c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and (ii) the insurance and freight charges, both ways. 64. If, - (1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; 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 bushings were equal to- (i) the cost of such exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and (c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and (ii) the insurance and freight charges, both ways. 65. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies. 66. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption. 67. If, - (a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India; (b) no drawback of duty was paid on their exportation from India; (c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession; (d) the goods are re-imported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and (e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India. 68. If, - (a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees; (b) the total value of the parts imported under this exemption does not exceed one thousand rupees; (c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption. Explanation.- licensed amateur radio operator means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885). 69. If the importer, at the time of importation 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 for the specified purposes and shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation; and (b) in the event of failure to comply with (a) above, he shall be liable to pay 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. 70. If,- (1)the goods are imported for being tested in (a) Defence Research and Development Organisation (DRDO) laboratories; (b) Indian Institutes of Technology; (c) Council for Scientific and Industrial Research (CSIR) laboratories; (d) Central Power Research Institute, Bangalore; or (e) Any other test centre approved by any Ministry in the Government of India for this purpose; and (2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing. 71. If, - (a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and (b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, - (1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and (2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India. 72. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy (MNRE), Government of India, for Central Financial Assistance. 619 [ 73. **** ] 74. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft. Explanation. - Parts of aero planes, gliders, helicopters or simulators of aircraft shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts. 75. If,- (A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of- (a) aircraft registered in India; or (b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or (c) aircraft components or parts, including engines of aircrafts; (B) the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits; (C) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner; (D) the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,- (i) on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose; (ii) on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes, within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow. 76. (a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and (b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period. 77. If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling. 78. If the importer, at the time of import,- (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967; 309 [****] 310 [ (ii) ] gives an undertaking to the effect that the ground equipment, covered under 311 [ item (b) ] of column (3) of S.No.539 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 79. 440 [ **** ] If, - (i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry. Explanation.- For the purposes of this entry, (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operation; (b) scheduled air transport service means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers. 80. If,- (a) the aircraft is imported by,- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and (b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and (c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation. (d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :- a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and b. the said aircraft shall not be sold or transferred to any other entity 81. (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification. Explanation.- (1) for the purposes of this entry,- (a) operator means a person, organization, or enterprise engaged in or offering to engage in aircraft operation; (b) non-scheduled (passenger) services means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937. (c) non-scheduled (charter) services mean services provided by a non-scheduled (charter) air transport operator , for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937: 2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty. 82. If,- (a) the importer makes a declaration at the time of import that the barges would be re-exported; (b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and (c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above. 83. If,- (a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation.- Ocean going vessels includes- (i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers(petrol, wine or the like );yachts and other sailing vessels ; cable ships; ice-breakers ; floating factories of all kind( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats ,scientific research vessels; weather ships; vessels for the transportation or mooring of buoys ; pilot boats ;hopper barges for the disposal of dredged material or the like; (ii) War ships of all kinds including submarines; (iii) Tugs, dredgers, fire-floats and salvage ships ; and (iv) Oil rigs , drilling ships and jack-up rigs. 84. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962) , on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods. 85. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962) , on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such manufactured goods. 86. If,- (a) imported by any Department or Ministry of the Government of India; and (b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country. 87. If,- (a) the hospital is run by (1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or (2) institutions established by or under any law for the time being in force; or (3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above; (b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation.- Hospital includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment. 88. If the importer at the time of importation, - (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon. FORM Certficate No.... . of ... .. (year) Certified that the medical equipment / accessory / spare part ........................ (name to be specified) being imported by ................ is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended. Signature with date of Director General /Deputy Director General / Assistant Director General,Health Services, New Delhi 89. If, at the time of importation, the importer produces to the Deputy commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose. 90. If,- (a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use; (b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. 91. If,- (a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. 619 [ 92. **** ] 619 [ 93. **** ] 619 [ 94. **** ] 95. If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power. 37 [(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of 635 [ one hundred and sixty-two months ] in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of 636 [ one hundred and fifty-six months ] from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption: Provided that in case of provisional Mega Power Projects, the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power;] (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project. 96. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; 97. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol. 98. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP). 99. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station. 100. If the imported goods are meant to be exhibited in a museum managed by (a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or (b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government. 101. If,- (a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the Sports Goods Export Promotion Council ; (b) the total value of specified goods imported in a year shall not exceed 3 % of the FOB value of sports goods exported by the manufacturer during the preceding financial year; (c) the importer produces a certificate from the Sports Goods Export Promotion Council certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year. 321 [ Provided that the validity of the said certificate, issued for the financial year 2019 -20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate. ] 7 [102 The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself,- (i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 ; (ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation; (iii) to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India; (iv) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.] 470 [ Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017, by lessor to another lessee in India, in which case, - (a) the original lessee shall give an intimation to the commissioner of customs and get his bond discharged; (b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods. Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions (ii), (iii) and (iv) above. Explanation . - In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017, - (a) the Commissioner of Customs or the Commissioner of Customs of the port of importation , wherever they appear, shall mean the Specified Officer as defined in Special Economic Zone Rules, 2006; (b) Re-export in item (iii) shall mean returning the goods to the lessor. ] 22 [103 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 Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of description, quantity and technical specifications) are supplied by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Government sponsored immunisation programmes; 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 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;] 26 [104 If the importer at the time of import- (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, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and (c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said 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; FORM Certificate No.... . of ... . (year) Certified that the . (name of the drug/medicine) being imported by . .....................(name of the patient) is a lifesaving drug/medicine and required in . . . (quantity) for treatment period (months) and exemption from the payment of IGST is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon] 232 [ 105 The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to, - (i) pay duty on goods used in cable laying or repairing services, leviable under the Customs Act, 1962 and integrated tax leviable under Section 3 (7) of the Customs Tariff Act, 1975; (ii) pay applicable integrated tax leviable under section 5(1) of the Integrated Goods and Services Tax Act, 2017 on cable laying or repair service; (iii)to furnish an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall not be cleared for home consumption, and shall be used only for the intended purpose; (iv) to re-export the ship/ vessel immediately after completion of the said cable laying or repairing service; (v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions. ] 312 [ 106 If the importer at the time and place of clearance: - (i) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals.; (ii) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes. 107 If the importer, at the time of import, produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods specified in column (3) of S. No. 539A of the Table, are required for launch vehicles, and satellites and payloads. ] 441 [ 620 [ 108. If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods. ] 109. If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence - (i) certifies the quantity, description and technical specifications of the imported goods; (ii) certifies that the said goods are intended for manufacture of aircraft falling under heading 8802 or for manufacture of components or parts, including engines, of such aircrafts; and (iii) recommends the grant of exemption to the imported goods. ] 621 [ 841 [ 110. If the importer at the time of importation, produces before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the following documents: (i) a certificate issued under Kimberley Process Certification Scheme (KPCS); (ii) an undertaking from the importer stating that the imported goods are diamonds, not further worked than simply sawn; and (iii) a certificate from the exporter, and the Gem and Jewellery Export Promotion Council (GJEPC) stating that the imported goods are diamonds, not further worked than simply sawn. ] 111. If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986. 112. If the goods are imported by, (a) a Centre of Excellence listed in List 35; or (b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the 705 [ Drugs, Medicines or Food for Special Medical Purposes (FSMP) ] are being imported, is suffering from a rare disease (to be specified by name) and requires these 705 [ Drugs, Medicines or Food for Special Medical Purposes (FSMP) ] for the treatment of said rare disease. ] 643 [ 113. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. ] 696 [114. If,- (a) at the time of import, the importer produces to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 37 for testing and/or certification purposes only; (b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above; (c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension; (d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension; (e) the goods are destroyed in the course of testing and thus not re-exported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,- (i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments; (ii) in case of E-waste, by the Central Pollution Control Board approved vendors; (iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped; (f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods;] 706 [115 If,- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case (1) Form for Drugs/Medicines/FSMP used for treatment of Rare Diseases covered under S. No.607B of the Table. Certificate No.... . of ... .. (year) Certified that the medicine .(name of the Drug/ Medicine/FSMP) to be used for the treatment of .............(patient name), is a Drug/Medicine/ Food for Special Medical Purposes (FSMP) used specifically for treatment of rare disease specified in List 38 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 or Director of Health Services or District Medical Officer/Civil Surgeon. 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 may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. ] 750 [ 116. If, at the time of import, - (a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and (b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, - i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended ] 755 [ 117. If the importer, at the time of import, furnishes a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Heavy Industries (MHI) to the effect that,- (i) the importer holds a valid Approval Letter issued by the Ministry of Heavy Industries under 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; (ii) the importer satisfies the conditions of the aforesaid scheme and the quantity of the vehicles being imported is within the limits prescribed in Para. 1.3.5 and para. 1.3.6 of the aforesaid scheme; and (iii) the importer is eligible for grant of this exemption in respect of the goods being imported. ] 759 [ 118. If, (a) the importer, at the time of import, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, of the port of import, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Earth Sciences recommending the grant of this exemption and that the goods are required for the specified purpose; and (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Principal Commissioner or Commissioner of Customs, binds himself,- (i) to re-export the goods within a period of two years from the date of import, which may be extended by another one year by the Principal Commissioner or Commissioner of Customs of the Port of import of such goods upon written request of the importer citing reasons for seeking such extension; and (ii) to pay on demand an amount equal to the integrated tax payable on the such goods, but for the exemption under this entry, along with the applicable interest thereon, in the event of violation of any of the above condition specified above. ] 842 [ 119. If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fisheries, Government of India, recommending the grant of this exemption and that the goods are required for the specified purpose. 120. Valid from 24 th July, 2024 to 31 st March, 2025. 121. Valid from 1 st April, 2025 to 31 st March, 2026. 122. Valid from 1 st April, 2026 onwards. ] 848 [ 123. If, the importer submits an undertaking before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the goods so imported shall be for use in laboratory or for use in research and development purposes and shall not be sold or traded after importation and that in case of failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to have not been so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification. ] 622 [List 1 (See S. No. 104 of the Table) (1) Acid Sodium Carbonate (Sodium bicarbonate) (2) Batter (3) Breadcrumbs (4) Citric Acid (5) Flavouring extracts, and sauces (6) Flavouring Oil (7) Food Colours (8) Food Enzymes (9) Food Grade Phosphates (10) Food Marinates (11) Food Tenderizers (12) Natural Edible Gum (13) OTR Fresh Fish Bags (Oxygen Permeable) (14) Polypropylene box as per buyer s requirements (15) RFID label to tag on carton or box (16) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate (17) Sodium Citrate (18) Solid board box as per buyer's requirements (19) Sorbitol (20) Starch (Wheat/non-wheat)/Pre-gelatinized Starch ] 843 [ (21) Pre-dust breaded powder. ] 442 [ **** ] List 3 (See S. No 166 of Table) 1) Amikacin 2) Amphotericin-B 3) 623 [ **** ] 4) Aprotinin 5) Baclofen 6) Bleomycin 7) 623 [ **** ] 8) 623 [ **** ] 9) Chlorambucil 10) Chorionic Gonadotrophin 11) Clindamycin 12) 623 [ **** ] 13) Dactinomycin 14) Daunorubicin 15) Desferrioxamine 16) Dimercaprol 17) Disopyramide phosphate 18) Dopamine 19) Eptifibatide 20) Glucagon 21) Hydroxyurea 22) 623 [ **** ] 23) Isoflurane 24) Lactulose 25) 623 [ **** ] 26) Latanoprost 27) 623 [ **** ] 28) 623 [ **** ] 29) Methotrexate 30) 623 [ **** ] 31) Mustin Hydrochloride 32) Pancuronium Bromide 33) 623 [ **** ] 34) Protamine 35) Quinidine 36) Sodium Cromoglycate spincaps and cartridges 37) Sodium Hyalauronate sterile 1% and 1.4% solution 38) 623 [ **** ] 39) 623 [ **** ] 40) Thioguanine 41) Tobramycin 42) Tetanus Immunoglobin 43) 623 [ **** ] 44) 623 [ **** ] 45) Tribavirin/Ribavirin 46) Urokinase 47) Ursodeoxycholic Acid 48) Vancomycin 49) 623 [ **** ] 50) 623 [ **** ] 51) Zidovudine 52) 5-Fluorouracil 53) 623 [ **** ] 54) 623 [ **** ] 55) Pergolide 56) Kit for bedside assay of Troponin-T 57) Solution for storing, transporting, flushing donor organs for transplant 58) Miltefosine 59) Milrinone Lactate 60) Methoxy Isobutile Isonitrile (MIBI) 61) 623 [ **** ] 62) 623 [ **** ] 63) Verteporfin 64) Daclizumab 65) Ganciclovir 66) Drotrecogin alfa (activated) 67) Eptacog alfa activated recombinant coagulation factor VIIa 68) 623 [ **** ] 69) Japanese encephalitis vaccine 70) 623 [ **** ] 71) Low molecular weight heparin 72) Efavirenz 73) Emtricitabine 74) Azathioprine 75) Antinomycin D 76) Cytosine Arabinoside (Cytarabine) 77) Vinblastine Sulphate 78) Vincristine 79) Eurocollins Solution 80) 623 [ **** ] 81) Poractant alfa 82) Troponin-I whole blood test kit 83) Blower/mister kit for beating heart surgery 84) Fluoro Enzyme Immunoassay Diagnostic kits 85) Tablet Telbivudine 86) 623 [ **** ] 87) DTaP-IPV-Hib or PRP-T combined Vaccine 88) 623 [ **** ] 89) Injection Thyrotropin Alfa 90) Injection Omalizumab 91) Abatacept 92) Daptomycin 93) 623 [ **** ] 94) Fondaparinux Sodium 95) Influenza Vaccine 96) Ixabepilone 97) 623 [ **** ] 98) Pegaptanib Sodium injection 99) 623 [ **** ] 100) Tocilizumab 101) Agalsidase Beta 102) 623 [ **** ] 103) Caspofungin acetate 104) Desflurane USP 105) Heamostatic Matrix with Gelatin and human Thrombin 106) Imiglucerase 107) 623 [ **** ] 108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) 109) 623 [ **** ] 110) 623 [ **** ] 111) 90Yttrium 112) Nilotinib 113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection 114) Micafungin sodium for injection 115) 623 [ **** ] 116) Raltegravir potassium 117) 623 [ **** ] 118) Pneumococcal Polysaccharide Vaccine 119) Temsirolimus Concentrate for infusion for injection 120) Natalizumab 121) 623 [ **** ] 122) Somatropin 624 [ (123) Diagnostic Agent for detection of Hepatitis B antigen (124) Diagnostic kits for detection of HIV antibodies (125) Enzyme linked immune absorbent assay kits Elisa kits. ] List 4 (See S. No. 167 and 607 of the Table) 1) 625 [ **** ] 2) Asparaginase 3) 625 [ **** ] 4) 625 [ **** ] 5) Anti-human lymophocyte immunoglobulin IV 6) Anti-human thymocyte immunoglobulin IV 7) 625 [ **** ] 8) 625 [ **** ] 9) 625 [ **** ] 10) Basiliximab 11) Beractant Intra-tracheal Suspension 12) Blood group sera 13) 625 [ **** ] 14) Burn therapy dressing soaked in gel 15) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders 16) Bovine Albumin 17) 625 [ **** ] 18) 625 [ **** ] 19) 625 [ **** ] 20) Cesium Tubes 21) Calcium folinate 22) Cholestyramine 23) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) 24) Cobalt-60 25) Corticotrophin 26) 625 [ **** ] 27) 625 [ **** ] 28) 625 [ **** ] 29) 625 [ **** ] 30) 625 [ **** ] 31) Edrophonium 32) 625 [ **** ] 33) Epirubicin 34) Fibrinogen 35) Floxuridine 36) Flucytosin 37) 625 [ **** ] 38) Fludarabine Phosphate 39) Foetal Bovine Serum (FBS) 40) Gadolinium DTPA Dimeglumine 41) Gallium Citrate 42) 625 [ **** ] 43) Goserlin Acetate 44) Hepatitis B Immunoglobulin 45) 625 [ **** ] 46) 625 [ **** ] 47) Idarubicine 48) Idoxuridine 49) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. 50) 625 [ **** ] 51) 625 [ **** ] 52) Intravenous amino acids 53) Intravenous Fat Emulsion 54) Iopamidol 55) Iohexol 56) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit 57) Iscador, CLIA diagnostic kits 58) 625 [ **** ] 59) Lenograstim 60) 625 [ **** ] 61) 625 [ **** ] 62) Metrizamide Inj with diluant, 63) 625 [ **** ] 64) Mycophenolate Mofetil 65) Normal Human plasma 66) Normal Human immunoglobulin 67) Nuclear magnetic resonance contrast agent 68) Normal Human serum Albumin 69) Penicillamine 70) Pentamidine 71) 625 [ **** ] 72) 625 [ **** ] 73) 625 [ **** ] 74) 625 [ **** ] 75) Prednimustine 76) 625 [ **** ] 77) 625 [ **** ] 78) 625 [ **** ] 79) Pneumocystis carinii IF kits 80) Prostaglandin E 1 (PGE1) 81) 625 [ **** ] 82) Radioisotope TI 201 83) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests 84) Rabies immunoglobulin of equine origin 85) Sevoflurane 86) 20 [Rocuronium Bromide] 87) Septopal beads and chains 88) Sodium Arsenate 89) 625 [ **** ] 90) Solution of Nucleotides and Nucliosides 91) 625 [ **** ] 92) Sterile Absorbable Haemostat for control of surgical vessel bleeding 93) Strontium SR-89 Chloride 94) Suxamethonium Chloride 95) Selenium-75 96) Teicoplanin 97) Tetrofosmin 98) 625 [ **** ] 99) 625 [ **** ] 100) Tocainide 101) Tri-iodothyronine 102) Triethylene Tetramine 103) Thrombokinase 104) Teniposide 105) Trans-1- diamino cyclohexane Oxalatoplatinum 106) Ticarcillin Disodium and Potassium Clavulanate combination 107) Vindesin Sulphate 108) X-ray diagnostic agents, the following :- (i) Propylidone (ii) Ethyl iodophenylun decylate (iii) Iodipammide methyl glucamine (iv) Lipidoll utra fluid (v) Patent blue 109) Zalcitabine 110) 625 [ **** ] 111) Anti-Haemophilic Factor Concentrate (VIII and IX) 706 [ (112) Pembrolizumab (Keytruda) ] 844 [ (113) Trastuzumab Deruxtecan (114) Osimertinib (115) Durvalumab. ] List 5 (See S.No.168 of the Table) 1) Chlorine 2) Helium 3) Silicon tetra chloride 4) Germanium tetra chloride 5) Phosphorous oxychloride 6) Sulphur hexa flouride oxygen 7) Olige-poly iso cyanate ethyl-acetate solution 8) Colouring ink for fibre 9) Binder of polyurethane or vinyl chloride-vinyl acetate copolymer 10) UV resin 1 2/Ribbon matrix 11) Nylon-12 / Ether Ester Elastomer 12) Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer 13) Elongated polyethylene tape 221 [ 14) Polyester tape ] 15) Nylon thread/water swellable yarn 16) Polyethylene cord 17) Biaxily oriented nylon tape 18) Silica tube / rod, other than preform 19) Aramid Yarn 20) Impregnated Glass fibre reinforcement (Glass rovings) 21) Rip Cord 22) Nylon 11 23) Low smoke zero Halogen compound for sheathing 24) Glass yarn / Rovings 25) Complex high molecular weight resin in acrylate solution 26) Acrylated monomers 27) Photoinitiater 28) Tert Butyl perbenzoate 29) Zinc soap of long fatty acid mixture 30) Modified polypropylene 31) thylene acrylic acid (EAA)/Vinyl ester List 6 (See S.No.168 of the Table) 1) Glass yarn / Rovings 2) UV resin 3) Complex high molecular weight resin in acrylate solution 4) Acrylated monomers 5) Photoinitiater 6) Tert Butyl perbenzoate 7) Zinc soap of long fatty acid mixture 8) Modified polypropylene 9) Ethylene acrylic acid (EAA)/Vinyl ester 626 [****] 313 [****] List 10 (See S. No. 397 and 398 of the Table) 1) 765 KV Transformers 2) 765 KV Reactor 3) 765 KV Circuit Breaker 4) 765 KV Isolators 5) 765 KV Current Transformer 6) 765 KV Capacity Voltage Transformer 7) 765 KV Surge Arrestors 8) INVAR/ACSS Conductor for high temperature application 9) 765 KV Polymer Long Rod Insulators 10) Emergency Restoration System (ERS) for extra-high voltage transmission Line 11) Overhead Optical Ground Wire (OPGW), including hardware and accessories such as Vibration Damper, Joint Box, Suspension and tenslon clamps 12) High Voltage DC Divider and CT 13) High Voltage DC Reactor 14) High TRV Circuit Breaker for High Voltage DC application 15) Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) 16) Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for Series Compensation 17) Optical Current Transformer 18) 400 KV Extra High Voltage Cables 19) Gas Insulated Switchgear equipment for 220 KV and above 20) Thermo Vision Camera 21) On-line Puncture insulator detector 22) Hot line Kits and Tools for transmission line live maintenance 23) Hot line washing equipment for insulators List 11 (See S.No. 399 of the Table) Textile machinery for man-made fibre and yarn industry:- 1) Machinery for continuous polymerization plant: (a) Polymerizing equipment, including esterification reactor, vapor separator, pre-polymerization reactor, polymerization reactor, static mixers, polymer pumps and automatic chipping system; pre-polyester pumps, spray condensers, probe assemblies, vacuum pumps, vacuum equipment such as ejectors, jacketed valves and jacketed control valves, pre-poly filters, mechanical seals and cooling system of polymerization reactors (b) Slurry and additive preparation system, such as high shear agitators, mill feed pumps, filters and injection systems for additive and slurry pumps (c) HTM (Heat Transfer Medium) and heating system; HTM pumps (d) PTA conveying system, including container unloading platform and rotary feeders (e) Polymer transfer line equipment, including polymer coolers and jacketed polymer pumps; tandem drives on-line master batch and additive injection system (f) Solid state polymerization equipment, including pre-crystalliser, crystalliser and rotary feeders (g) Process control equipment, including viscosity measuring equipment (Viscometer) and, Distributed control system (h) Atomic absorption spectrometer, X-ray fluorescence spectrometer (i) Extraction tower with accessories like centrifugal dehydrator and blower (j) Chip conveying system and accessories like blowers, filters and rotary and screw feeders (k) Solid State polymerization system including blowers and nitrogen plant (l) Crushing and melting system for caprolactum (m) V.K. Tube (n) Screw Feeder (o) Centrifugal dehydrator (p) Drying Tower (q) Circulating Blower (r) Fuel Oil Bowler 2) Machinery for synthetic fibre plant: (a) Spinning equipment, including manifold spinning beams, pre-heating ovens and finish applicators (b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF); polymer valves (c) Draw-off equipment, including take-up equipment, thread cutters and aspirators, spin defect detectors, draw off unit, tow guide equipment, lace-up or suction gun and tow suction unit; traversing unit (d) Draw line (Fibre line), including creel, tow guide stand, draw frames, drawing bath, heat set calender/thermosetting/annealer unit, tow assembler, draw-off unit, tensiometer roll, steam box, crimping machine, spray box, tow guide system, cable dryer, tow cutter and grinding machine and tow cutter reels (e) Hydraulic baling press, strapping machine, dock levelers and automatic bale handling equipment (f) Process control equipment, including precision anemometer, thermo-hygrograph, aspiration psychrometer, ultrasonic cleaning unit, spinneret inspection system, infrared pyrometer, optical temperature measuring instrument; pack cleaning equipment with hydrolysis and vacuum pryolysism and pack press (g) Textile laboratory equipment for fibre testing, including favimat, fafegraph HR, coring machine, stereo microscope, crimper tester, fibre shrinkage tester, refractometer, conductivity meter : 3) Machinery for synthetic filament yarn plant : (a) Spinning equipment, including manifold, spinning beams and pre-heating ovens (b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF) (c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides, thread cutters and aspirators, lace-up/suction gun, take-up and draw winders (d) Packing and automation equipment, including automatic doffers, automatic bobbin storage and handling system (e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers (f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection microscope, denier skein reel, entanglement tester, denier auto count, dynafil, uster tester, online finish checking instrument 4) Other capital goods for synthetic fibre/yarn industry: (a) Spin draw winding machine (b) Spindles (c) Yarn guides (d) PSM Rings (e) Ballon Control Rings (f) Travellers (g) Extruders (h) Extruder barrel (i) Online filamentation detector 5) Machinery for Regular/HWM Viscose Staple Fibre Plant: (a) Sintered Filter Media (b) Automatic High Speed centrifugal separator (c) Fibre production lines (d) Fibre Cutter (e) Fibre Dryer (f) Pneumatic Fiber Fidders (g) Baling Press (h) Plate Heat exchanger (i) Graphite heat exchanger (j) Neno filtration plant 6) Machinery for Lyocell Fiber Plant: (a) High viscosity handling equipment including pulper (b) Reactor for cellulose dissolution; (c) Thin film evaporator with accessories (d) Spinning module (e) Air quenching systems and associated control systems (f) Fiber washing and treatment machines (g) Baling Press 7) Process and quality control equipment for artificial man-made cellulosic fibre/yarn industry: (a) Robotic Fiber sampler (b) Spectrophotometers for fiber color evaluation (c) Automatic absorption spectrophotometer (d) X-ray phloroscence spectrometer (e) Automated oil pick up analyzer (f) Automated titrator (g) Textile laboratory equipment for testing of fiber properties such as denier, tenacity, elongaton, spinning fault, UV value and microscope with fibre imaging system 8) Machinery for Viscose Rayon Filament Yarn/ Rayon Tyre Yarn: (a) Twin rolls press (b) Ageing Drum Hopper (c) Blowers and Fans for Alkali Cellulose Transport system (d) Slorry Pumps including VFDs (e) Automatic Pulp handling system (f) Simplex/Churn (g) Plate and Frame Filter Press (h) Viscose Pumps (Gear/Screw Pumps including VFDs) (i) Evaporator (j) Heat Exchager- Hastalloy Plate and Frame Type (k) Crystallizer (l) Vacuum System - Ejectors, Boosters, Vacuum Pump and Vacuum Filter (m) Auto bagging and weighing system (n) Sand Filters (o) Centrifugal Pumps including VFDs (p) Pot Spinning Machine (q) Spinning Pots and Pot Motors (r) Metering Gear Pumps for Viscose (s) Automatic cake wrapping system (t) Air Splicer for Knotting Yarn (u) Automation for Cone Weighing and Cone Doffing (v) Auto Cone Packing and Palletizing (w) Environment Monitoring like Gas Monitors for Carbon-di-Sulfide (CS2), Hydrogen Sulfide (H2S) Sulfur Dioxide (SO2) (x) BOD and COD Monitors (y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised automatic Tensile Tester and Denier Tester (z) Gas Chromatography and Mass Spectrometer 9) Other machinery for man-made fibre and yarn industry: (i) Pulp slurry with automatic slurry control systems (ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control (iii) Press Lye Filter (iv) Xanthator with automation (v) Rough and Fine Grinders for Viscose (vi) Viscose Filters (vii) Viscose deaerators (viii) Color slurry injection pumps (ix) Slurry homogeniser system (x) After treatment line for washing fibre, conveying of fibre and chemical treatment (xi) After treatment chemicals filtration system (xii) Pneumatic fibre squeezing system (xiii) Wet fibre opener (xiv) Dry fibre opener (xv) Online fibre contamination and removal system (xvi) Automatic bale handling system (xvii) Bale inspection system (xviii) Automatic candle filters for spin bath filtration (xix) Dry condensing system for low pressure vapour removal in evaporators, crystallisers and viscose deaerators (xx) Low temperature multi effect distillation (LT-MED) system and mechanical vapour compression for effluent treatment by water desalination process (xxi) Electrical protecting devices and relays falling under tariff item 8536 49 00 (xxii) Flame proof motors falling under tariff item 8536 90 90 (xxiii) Process monitoring and control equipment falling under tariff item 8538 10 10 (xxiv) Distributed control system falling under tariff item 8537 10 10 (xxv) Precision gear pumps for highly viscous polymers (xxvi) Hydraulic screen changing type continuous filters for viscous polymers (xxvii) Static mixers for high viscosity polymers (xxviii) High pressure stainless steel micro spinnerettes (less than 80 micron hole size) for high viscosity polymers (xxix) High efficiency fibre dryer for Iyocell fibres (xxx) High capacity fibre openers suited for Iyocell fibres (xxxi) Solvent purification system including ion exchange and membrane based systems falling under tariff item 8445 19 30 (xxxii) Energy efficient multi staged evaporators/distillation columns for solvent recovery falling under tariff item 8445 19 30 (xxxiii) Open end spinning machine (xxxiv) Autoconer (xxxv) Uster Tensorapid (xxxvi) Positive rapier loom (xxxvii) Jacquard List 12 (See S. No. 400 of the Table) A. Sewing machines with in-built motors, falling under tariff item 8452 29 00 B. Machinery for garment sector, namely:- 1) Garment sand blasting or brushing machine 2) Hook and bar machine 3) Hydro-extractor machine 4) Garment washing machine falling under tariff item 8450 20 00 5) Waistband attaching machine 6) Label or tag inserting machine 7) Profile cutting machine 8) End cutter with cloth press track 9) Collar point trimmer/gear knotcher machine 10) Laser colour fading/marking/drawing machine 11) Laser operated colour spraying machine for garments 12) Needle detector machine 13) Fusing machine 14) Fabric laying machine 15) Computerised cutting machine C. Machinery for manufacture of technical textiles, namely:- 1) Precision coating heads 2) Turret winder and unwinders 3) Coating equipment for scrim fabrics 4) Multi-colour roto gravure printing machine for coated fabrics 5) Printing equipment for sineage for coated or laminated fabrics 6) Grommet fixing machine 7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine 8) Weatherometer 9) Automatic thickness gauze 10) Puncture resistance 11) Twisting Machines 12) Material Handling system for Twisting Machines 13) Data capture system for Twisting Machines 14) Balancing Equipment for Cable Corder Spindle Motors 15) Shuttle-less looms 16) Reeds for weaving machines 17) Warp defects detection system 18) Parts for Airjet weaving machines 19) Parts for projectile weaving machines 20) Parts for Rapier weaving machines 21) Warp knotting system 22) Take up system for weaving machine 23) Creels for weaving machines 24) Package change system for creels 25) Process control equipment namely, Tension meters, On-line denier checking system, On-line twist checking system, On-line EDS monitoring system, Filamentation detector, Fluff Detector, Automatic Fabric Inspection System, Tacho-meters 26) Storage and Transport systems namely, Automated fabric transport system and Automated fabric packing system 27) Finishing Machines namely, Dipping Machine for Tyre Cord/industrial Fabrics, Coating Machines, Dipping Machine for beting duck, Stenter for Technical Textiles, Embossing Rollers, Parts and Accessories for Dip and coating units, Hydraulic Control for Accumulator, Dynamic Braking for Pull Rolls System, De-webber system, Burners with Controllers 28) Testing equipment, namely, Tensile Tester, Thermal Shrinkage Tester, Twist Tester, Fatigue Tester D. Woollen machinery items, namely:- 1) Automatic Hopper Feeder 2) Greasy Wool Opener 3) Tow-to-Top Converter 4) Automatic/Semi-Automatic Pump Press 5) Ring frame with 50 mm Ring or below PLC/Computer controlled 6) PLC/ Computer Controller Assembly Winding machine 7) PLC/ Computer controlled Two- for Twister/Three-for-one Twister 8) Twisting /covering machine for Lycra Yarn 9) Automatic cleaning machine for Heald, Reeds and drop wires. 10) Electric/ Electronic/ motorized beam trolley with Harness lifting arrangement. 11) Open Width scouring machine/Rope scouring machine 12) Damping unit for fabric conditioning 13) Automatic Weft straightener 14) Shearing machine 15) Continuous crabbing machine 16) Wollen ring frame 17) Fibre/Yarn/Fabric testing equipment namely, Fineness meter, Evenness Tester, Light Fastness Tester, Strength Tester, Length Measurement Tester, Crease Recovery Tester, Projection Microscope, Pilling and Abrasion Tester, Colour Comparator for instant observation of matched shades, Yarn friction and Hairiness meter and Seam Slippage Tester 18) Rag tearing machine 19) Fibre opening and blending machine 20) Self Acting spinning frame 21) Raising machine E. Machinery for use with shuttleless looms, namely, electronic dobby and jacquard. F. Machinery for manufacture of denim fabrics, namely:- 1) Sand blasting or brushing machine 2) Washing machine falling under tariff item 8450 20 00 G. Machinery for manufacture of non-wovens textiles, namely:- 1. 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) Spun bonded non-wovens (g) Melt blown non-wovens (h) Spun bond melt blown (SMS) non-wovens 2. Machinery for finishing of all non-wovens 3. Machinery for converting non-wovens into made-ups H. Other machinery for use in textiles industry, namely:- 1) Spandex/elastane yarn attachment on ring frame for manufacturing core spun yarn 2) Single end warping machine 3) Single end sizing machine 4) Reaching-in machine 5) Humidification plant List 13 (See S. No. 409 of the Table) 1. All types of Refinery Process Units including distillation (CDU, VDU, Condensate Fractionator), thermal cracking (Delayed Coker, Visbreaker, Flexicoker), catalytic cracking (FCC, Hydrocracker), lube processing (Deasphalting, Dewaxing, Solvent Extraction), hydro- desulphurisation/hydrotreating (Naphtha, Diesel, VGO, ARDS, LC Fining, H. Oil), alkylation, isomerisation, catalytic reforming, treating (Merox, Amine), recovery (Propylene, Ethylene, Butane), synthesis (MTBE, TAME), gas concentration plant, bitumen blowing, sour water stripping and extraction (Pentane, Hexane, BTX). 2. All types of Hydrogen Generation, Recovery and Purification Plants, Sulphur Recovery Plants including Tail Gas Treatment Units, with associated components and equipments, including reactors (like shift, Claus, hydrotreater, CBA, desulphurizer), furnaces, steam reformers, waste heat boilers, condensers, Pressure Swing Adsorption (PSA) systems, incinerators, vessels, boilers, pumps, compressors, drivers, alongwith associated instrumentation and control systems and auxiliaries (skidded or otherwise). 3. All types of Utility Systems, including Nitrogen Systems comprising of generation,storage and vaporization plants, Flare Systems comprising of flare tips, stacks, seal drums, knockout drums and pumps, Refrigeration Systems comprising of compressors, refrigerant storage and heat exchangers, Emergency Power Systems comprising of generators, UPS and batteries, with component equipments and all systems auxiliaries, instrumentation and control systems. 4. All types of Process Subsystems, including Continuous Catalyst Regeneration Systems for Reformer, Recovery Plus Systems for Reformer, Power Recovery Train Systems for FCC, Feed Nozzles for FCC, Vapour Recovery Systems, Cryogenic Systems for LPG either supplied separately or as a whole, with component equipments, drivers, instrumentation and control systems, and auxiliaries. 5. All types of Water Handling and Treatment Systems, including sea water intake systems comprising of sea water band screens, Desilting systems for still basin, Sea Water filtration/Chlorination Systems, Desalination plants, Cooling Water Towers, Demineralization plants, Condensate Polishing Systems, Deaerators and Potable Water Systems, and all component equipments, vessels, pumps, vapourisers, condensers, filters, eductors, heat exchangers, drivers, screens, framing structures, gates, instrumentation and control systems, activated carbons, ion exchange resins, resin traps, additive injection systems and auxiliaries (skidded or otherwise) 6. All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement and Disposal Systems, including plate interceptors, dissolved air floatation devices, skimmers, hydrocyclones, clarifiers, chemical dosing systems, acid treatment and biological treatment systems, Spent Caustic Neutralisation Systems and Sewage Filtration/Treatment Systems, with component equipments, instrumentation and control systems. 7. All types of Air Handling Systems and Equipments, including plant/instrument air compressors, FD/ID fans, blowers, dehumidifiers, pneumatic systems, mixers, dryers, intake filters, vents, silencers, cyclones, stacks, manifolds, ducts, with drivers, auxiliary seal/lube/control oil systems, instrumentation and control systems. 8. All types of Fired Heaters and Boilers, with radiant coils and sections, transfer line assemblies, convection coils and sections, cross over/jump over pipes, fittings, tube sheets, tube supports, refractory materials, structural steel supports, casings, stacks, dampers, soot blowers, ducting systems, gas/oil/dual burner assemblies, burner tiles, waste heat boilers (WHB), steam generators, economizers, air/fuel preheat systems, FD/ID fans, fuel gas/oil kids, and including LPG vaporizers, steam superheaters, heat recovery steam generators, electric heaters, FCC flue gas coolers, steam reformers, CO boilers, circulating fluidised bed boiler, auxiliary boilers, process interheaters, thermal reactors, thermal incinerators, coke feeders, limestone feeders, ESP/baghouse filters, alongwith associated instrumentation control systems, including burner lighting, flame detection and burner management systems. 9. All types of Compressors, including axial, centrifugal, diaphragm, reciprocating, rotary screw and sliding vane type compressors, for gas, air, hydrocarbon and all special services including FCC Power Recovery Trains (PRT), LPG vapour return blowers, with drivers of motor or steam turbine or expansion turbine or engine or gas turbine or hydraulic turbine types, speed governor systems, seal/lube/control oil systems (skidded or otherwise), gear assembly, bearings, barring gears, clutch, couplings, intercoolers, after coolers, suction filters, instrumentation control systems including vibration monitoring anti surge control, inlet guide vane control, sequencer control, control panel and machine condition monitoring systems. 10. All types of Heat Exchangers, including shell and tube, double pipe, kettle, plate welded plate, high pressure (breech lock), Armstrong and brazed types, with plain or fin or High Flux or U tubes for cooling inter-cooling, trim cooling, chilling, condensing, crystallizing, heating, vaporizing or re-boiling services, with tubes, tube sheets, head assemblies, shells, flanges, bolts and nuts, gaskets, baffles, tie rods, instrumentation and control systems. 11. All types of Air Cooled Exchangers, for cooling, inter-cooling, trim cooling, chilling and condensing services, with plain/finned tubes, of carbon steel, admiralty brass, alloy steel, stainless steel, monel or titanium or other materials, with fans, fan drivers, structural steel support frameworks, instrumentation and control systems, anti vibration systems. 12. All types of Agitators and Mixers, including static, jet, dilution types, motor drivers, aeration systems, with instrumentation and control systems. 13. All types of Filters, Screens and Strainers, including backwash, bucket, carbon, cartridge, duplex, pressure / mechanical, rotary, drum, sand, sock/bag, vaccum types, and special FCC net bottoms catalyst filters, screens, strainers, demisters and sea water clarifiers, with instrumentation and control systems. 14. All types of Vaccum Producing Equipments, including ejectors, educators, venturies, with instrumentation and control systems. 15. All types of Materials Separation systems, including cyclones, centrifuges, coalescers, dust collectors, electrostatic precipitators, oily water separators, flocculators, and specialized systems of Crude Oil Desalters, Reactor Cyclones and Regenerator Cyclones for FCC, third Stage Separators and Fourth Stage Cyclone Separators for FCC, with vessel internals, grids, distributors, supports, instrumentation and control systems. 16. All types of Materials Transporting Equipments, including loading and unloading arms and racks, gantries, dispatch tanks, loading / transfer pumps, hydraulic systems, weigh bridges, Diesel shunters, feed or injection or spray nozzles, skimmers, soot blowers, with instrumentation and control systems, including load cells and metering stations. 17. All types of Electrical Equipments including switchyard equipments, transmitters, relays, solar power systems, including solar panels, batteries and charger, phase shift monitors, motor or steam turbine generators, protection relays for generators, auxiliary seal/lube/control oil systems, actuators, annunciators, lighting masts, lighting fittings, panels, batteries and battery chargers, bus ducts, all types of cables including power/instrument/compensating/fibre optic/coaxial/control cables, cable joints, capacitors, distribution boards, fittings, substations, grounding/neutral resistors, heat tracing systems including insulation, microprocessor based process controllers, local control stations, motor control centres, power control centres, HT/LT motors, shock eliminators, HT/LT switch gears, transducers, HT/LT transformers, UPS and variable speed drivers over current protection devices, instrumentation and control systems including load distribution and management systems and auxiliaries, (skidded or otherwise). 18. All types of Materials Handling Equipments including belt or pneumatic conveyors, ducts, hoists, bucket or jib cranes, (with or without gangways), pipe and hoses, funnels, hoppers, disengaging lock hoppers, catalyst addition pots, valves and sampler devices, bagging, weighing and bag stitching systems, weigh bridges, buoy systems for crude oil receipt, pipeline and manifolds with valves, fenders, mooring aids, laser docking systems, product tanker loading facilities, with associated equipments, instrumentation and control systems, and auxiliaries. 19. All types of coke handling and storage equipments, including coke crushers, coke cutting systems, coke drum unheading devices, coke drum switching systems, coke conveyors, stackers and reclaimers, silos/hoppers, dust abatement systems, belt weighers, Sulfur Handling and Storage Equipments and Sulphur Granulation or Flaking or Prilling Systems with associated equipments, instrumentation and control systems and auxiliaries. 20. All types of Product Filling Systems, including LPG bottles filling machines and bitumen drum filling machines, and associated equipments, instrumentation and control systems and auxiliaries. 21. All types of injections and Dosing Packages, for Injection or metering or dosing of chemicals, additives, inhibitors, odourisers, oxygen scavengers, blocides, chlorine, polymers, caustic, acids, emulsifiers, antifoams or antifoulants, with their component equipments, like drums, tanks, pumps, instrumentation and control systems, auxiliaries (skidded or otherwise). 22. All types of Pumps, including API or non-API, centrifugal , diaphragm, in-line, jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or submersible types, single stage or multistage types, for petroleum crude or intermediate products or petroleum products and byproducts, water including sea water and boiler feed water, chemicals, slops or sludge services, liquid booster for LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine drivers, and instrumentation and control systems, auxiliaries, including seals flushes, gear boxes, water cooling harnesses and lube oil consoles. 23. All types of Tanks and Storages, including plate materials, flanges, fasteners, nozzles, fittings and other components for assembly/construction/erection at site, and instrumentations, including relief, breather, and rim vent values, nitrogen blanketing systems, roof drain pipings, rim seals, flame arrestors and automatic tank gauging systems, for oil, hydrocarbon (petroleum crude, products, byproducts, intermediate and blend components), water, chemicals, slops, sludge storage in either cone, fixed, floating, dome or internal floating roof configurations, solids storage in silos, bins or hoppers and LPG/propylene/ethylene/propane/butane storage in spheres, bullets or cryogenic tanks, and instrumentation and control systems. 24. All types of Columns, either supplied separately or together, comprising of grids, screens, distributors, nozzles and their supports/fasteners and accessories, for services like absorption, desorption, stripping, fractionation, distillation, splitting, stabilization, extraction, washing or scrubbing services, and column internals comprising of trays either bubble, jet, multi downcorner (MD), sieve or valve trays, or either random or structured type packings, and their appurtenances, instrumentation and auxiliaries. 25. All types of Vessels and Drums, either supplied separately or together, comprising of shells, heads, internals, grids, screens, demisters, coalescers, boots, distributors, packing and their supports/fasteners and accessories, for storage, separation, reaction, mixing, decoking, degassing, flashing, draining, blow down, desuperheating, drying, sealing, receiving, surge and interface controlling services, and their appurtenances, instrumentation, insulation and auxiliaries. 26. All types of Reactors, either supplied separately or together, comprising of shells, heads, catalysts, support materials, grids, screens, demisters, coalescers, distributors, packings and supports/fasteners and accessories, for carrying out cracking (FCC Reactor and Spent Catalyst Stripper), coking (Coke Drums), visbreaking, hydrotreating, hydro desulphurization, hydrocracking, catalytic reforming (Platformer), shift, sulphur (Claus), adsorption (CBA, PSA), oxidizing, treating (Merox), regenerating (FCC Regenerator/Combustor), desulphurising reactions, spray and mixing nozzles and their appurtenances, instrumentation and auxiliaries. 27. All types of Instrumentations, including various types of level/pressure/density/temperature/flow instruments, detectors, level/pressure/draft/temperature gauges, capacitance/level/limit, proximity switches, transmitters, annunciators, controllers, converters, transducers, temperature sensor assemblies, load cells, orifice assemblies, rotameters, pitot tubes, venturies, meter runs, control/metering panels, pneumatic/motorised/hydraulic/piston actuators, recorders, solenoid operated valves, transmitters, thermocouples, temperature elements, sight glasses, amplifiers, annubars, barriers / isolators, all types of flow meters, custody transfer meters, meter provers, density meters, electromechanical/magnetic/nuclear/radar/ultrasonic level indicators, weighing and bagging systems and test equipments for testing and calibration of above instruments. 28. All types of Transmitters and Monitors, including electronic transmitters for measurement of level, pressure, flow speed, temperature and weight, and monitoring systems for ambient air, fugitive emissions, pipelines, speed, stack emissions and vibration. 29. All types of Control Equipments, including ball/butterfly/gate/globe/needle/plug/bellow sealed type control valves, shutdown valves, self actuating, solenoid, on/off, fast acting quarter turn, pressure regulating, breather and pressure/vaccum relief valves, pilot operated safety valves, and valves for specialised services, such as catalyst addition systems and lock hopper control systems. 30. All types of Control Hardware and Software Systems, including Distributed Control Systems (DCS), Emergency Shutdown Systems (ESD), Programmable Logic Controllers (PLC), Security and Access Systems, Terminal Automation Systems, Advanced Process Control (APC) Systems with Real Time Optimizer (RTO), Supervisory Control and Date Acquisition (SCADA) Systems, and Refinery Information Management System (RIMS) with operator panels, computers, date loggers, interfaces, relay cabinets, engineering controls, large display screens, microwave transmission and receiver equipments, logic multipoint recorder/multiplexers, and their hardware and software 31. All types of Fire and Gas Detection Systems, consisting of LEL/fire/smoke/UV/gas/IR/toxic detectors, panels, cables, weather protection housing, junction boxes, detector cards, cabinets, calibration equipments, beacons and lights, and their hardware and software. 32. All types of Pipes, Tubes and Hoses, including cladded, coated, lined, made of carbon steel, low temperature carbon steel, alloy steel, stainless steel, GRP, copper, aluminium HDPE, PP, fibre glass, monel incolloy, titanium or any other materials, and other in seamless or welded construction, for all applications fields joint coating materials, with instrumentation and control systems like pipeline surge relief systems, auxiliaries, painting and insulation. 33. All types of Pipe Fittings, including elbows, connectors, tees, pipe fabrication accessories, spargers, nozzles, plugs, packing glands, rings, flanges, gaskets, supports, pads, manifolds, siphons, shock absorbers, struts, fasteners, mitre/long radius/short radius bends, sockolets, weldolets, spray nozzles, graylock fittings, swagelock/compression fittings, insulating kits, special steam traps, liquid float traps, bellows, flexible hoses, couplings, vent silencers, and speciality items like Teflon sliders, standpipe expansion joints, spring supports/hangers, scraper tees, pipeline and manifolds with valves, cleaning/scraping/monitoring pigs, pig launcher, pig receiver and pig detection system, cathodic protection system with sacrificial anodes and CP monitoring system, with instrumentation and auxiliaries. 34. All types of valves, including ball, butterfly, check, diaphragm, gate, double disc or knife gate,, globe bellow sealed globe, jacketed, plug, through conduit type valves, with manual/gear/motor/hydraulic operations, for oil, water, steam, hydrocarbon, chemical, cryogenic, subsea, nitrogen blanketing and thermic fluid services, and specialised services valves, like FCC butterfly valves, Cooker switch valves, standpipe slide valves, flue gas divertor valves, pressure reducing station systems, pipeleine and manifolds and riser tie-in manifolds. 35. All types of Gaskets and fasteners, including anchor/foundation/structural bolts, flanges, studs, nuts, washers, and metallic/soft/spiral wound gaskets and O-rings. 36. All types of Structural Steels, Materials and Plates including carbon steel/LT carbon steel/alloy steel/stainless steel plates, bars, rolled sections, tubular sections, HYSD bars, dampers, prefabricated tresties, pipe bridges with pre-installed pipes, loading platforms, steel A frames, blast proof doors, steel tubulars, seamless and welded, special steel piles, dolphins, low, medium and high strength steel, fasteners, and special application refractory/copalite/sulphide resistant quick setting cements. 37. All types of ferrous or non-ferrous pre-fabricated/semi-fabricated, Plant Structures, including pipe racks, supporting frames, trestles, pipe bridges with pipes pre-installed and pre-insulated. 38. All types of Analyzers, either on-line or off line, for measurement of H2S, Oxygen, NOX, SOX, CO2, CO, hydrocarbon, dew point, density, conductivity, pH, combustible gases, oil in water, vapour pressure, silica, sodium, distillation, flash point, moisture, viscosity and smoke point, and analyzer sampling systems/cubicles, analyzer houses with sample conditioning systems, sample probes/sensors, tubings, HAVC systems, calibration gases cylinders and Drager tubes. 39. All types of Laboratory Equipments, including sampling, quality control and analytical equipments for testing and measurement of various petroleum crude/products/by products quality parameters, and including sample collection equipments, gas/ion chromatograph, CFR engines for octane and cetana number, pulse NMR, spectrophotometers of different types, distillation equipment systems, analyzer management systems and laboratory information management systems, with instrumentation, auxiliaries, hardware and software. 40. All types of Safety and Fire Fighting Equipments, for safety of personnel and plant and machinery including fire suits, fire monitors, Q.B. bulbs, spray nozzles, ambient air monitors, heat and flame resistant clothings, portable extinguishers, deluge skid systems, explosimeters, rupture discs, fire fighting systems, fire tenders, foam systems with foam storage and monitor, transport and booms, snorkels, sprinkler systems, breathing air apparatus, fire proofing materials for passive fire protection of steel structures and oil spill protection booms, with auxiliaries. 41. All types of Communication Equipments, including cables, bone mikes, frequency synthesizers, meteorological instruments, microwave transmission and receiving equipments, public address systems, intrinsically safe walkie-talkies, UHF/VHF multi-channel communication systems, radio telemetry systems, with remote telemetry units, portable units and PC based master telemetry units and antenna systems. 42. Initial charge of all types of catalysts, deslocants, zeolites, activated carbons, clay molecular sleves, used in refining and processing of petroleum crude, petroleum products and by-products. 43. Software Support Systems, including training simulation systems, electronic documentation systems, CAD stations, date tapes, operation/maintenance/safety manuals, scanners, plotters, printers, software including licenses, specifications, drawings, technical literature, and their hardware and software. 44. Special Maintenance Systems, including hydro-jetting tools, pneumatic torque wrenches, EOT/mobile cranes, hoists, grinders, high pressure cleaning systems, induction bending machines, auto welding machines, various welding equipments like girth welding, vertical flux cord, bottom saw, four-side edge preparation, angle rolls, rolling and levelling machines, sky climbers, hot tapping machines, bolt tensioners, high pressure test pumps, tube bundles pullers, tube nippers, ultrasonic leak detectors, machine condition monitoring systems and associated sub-assemblies, vibration analysers and computerized alignments systems. 45. Sub-assemblies, tools, accessories, protective coating/paint materials, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List. 313 [****] List 16 (See S. No. 421 of the Table) 1) Telephonic or telegraphic apparatus of the following description namely: - (a) Switching apparatus for cellular mobile telephone service (b) Base station controllers (c) ATM Switches (d) Frame Relay Switches (e) Ethernet Switches 2) Apparatus for Carrier Current Line System or Digital Line System of the following description namely:- (a) HDSL System (b) Dense Wave Division Multiplexing(DWDM) System (c) Routers 3) Radio communication equipment including VHF, UHF and microwave communication equipment of the following description namely:- (a) Base Trans-receivers stations (BTS) (b) Satellite communication equipment; the following customer premises equipment, namely:- (i) Radio with LNA, up converters and down converters (ii) Satellite modems (c) BTS ancillary equipment of the following description namely:- (i) Cellular repeaters (ii) Amplifiers (iii) Wave Guides 4) Network management stations 5) Computers for billing and customer services 6) Short message service hardware 7) Automatic call distribution system 8) Transcoders 9) Test equipment Note:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licencees and Universal Access Service Providers 627 [****] List 19 (See S. No. 426 of the Table) (1) Micromanipulators (2) Molecular beam expitaxy system (MBE system) (3) Chemical vapour deposition (CVD) system - Low pressure CVD (LP CVD) - Metal organic CVD (MO CVD) (4) High pressure oxidation systems (5) Lithography systems (6) Direct step on wafers / steppers (7) X-ray lithography systems (8) E-Beam mask making system (9) E-Beam direct write system (10) Mask aligners (11) Mask inspection systems (comparators) (12) Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any combination thereof (13) Die bonders or wire bonders or combination thereof (14) Wafer sawing machine (15) Leak detection system (16) Clean room air showers (17) Particle monitor / counter both air and liquid borne (18) Automatic encapsulation system, Automatic marking / branding machine (19) Clean room laminar flow air handling system (20) Ultra clean room equipment (21) Ultra high purity demineralised water treatment plant (22) PVDF welding and orbital welding machines (23) Ultra high pure (UHP) gas distribution system (24) Toxic gas distribution / monitoring system (25) Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness, Boron and Phosphorus weight percentage (26) Parts of FTIR instrument (27) Interferometer and nano- scan meter for measuring deposited metal or oxide thickness (28) Ellipsometer for measurement of refractive thickness, thickness of layers deposited on semi-conductor wafer (29) De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases (30) Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high purity process gases for semiconductor wafer/device manufacture (31) Automatic lead frame loaders for semiconductor devices (32) Mercury probing apparatus and accessories for measuring oxide purity and carrier concentration of semiconductor wafers (33) Parts of mercury probing apparatus (34) Fume scrubbers for toxic process gases used in semiconductor industry (35) Apparatus for profiling and measurement of the surface including topography of semiconductor wafers and /or any layers deposited on it 36) Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in semiconductor wafer processing 37) RF Generator for Epitaxial Reactors heating 38) Parts of RF Generator 39) Equipment used for quality control namely Burn-in Systems, moisture monitors and parts thereof 40) Tools for Moulding, Cutting, Trimming operations used in the semiconductors manufacture 41) Apparatus for the measurement of dynamic electrical parameters of Semiconductor wafer devices 42) Apparatus for measuring physical parameters of junction in semiconductor wafter 43) Automatic trim and form/die equipment for semiconductor devices 44) Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off valves, non-return valves, high purity gas and chemical filters 45) Optical pyrometer for measuring infra-red radiated temperature 46) Gas Chromatograph/Analyzer for analysing purity of process gases 47) Toxic gas monitors and Alarms 48) Milli-Volt generator for temperature profiling of diffusion furnace used in semiconductor industry 49) Curve Tracer for measurement of dynamic electrical parameters of semiconductor wafers/devices 50) Apparatus for measurement of life time carriers/Switching time for semiconductor devices 51) Contact Printer for photomask 52) Die sheer Tester 53) XRP Tester for inspection of the Moulded / Encapsulated devices for finding out the defects 54) Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS 55) UV light intensity measurement apparatus in semiconductor manufacture 56) Critical Dimension measurement system for Mask making 223 [****] List 21 (See S.No. 430 of the Table ) 1) Cell cultivation devices, namely, roller bottle systems and spinner flasks 2) CO2 incubator 3) DNA/Oligonucleotides Synthesizers 4) Electrophoresis system (Protein DNA; 2D) 5) ELISA Reader 6) ELISA Washer 7) Fluorimeters 8) Low Temperature Freezers (minus 70 degrees and less) 9) Spectrophotometers (including Nuclear Magnetic Resonance Spectrometers) 10) Cartridges and membranes for ultra-filtration, micro-filtration, reverse osmosis, sterile filtration and viral removal 11) Cell cultivation devices like roller bottle systems, spinner flasks etc 12) Centrifuges-tubular, explosion proof, disk stack 13) DNA/Oligonucleotides Synthesizers and DNA Analysers 14) Electrophoresis system (protein and DNA; 2D) 15) ELISA washer 16) Fluorimeter 17) LC-MS machines 18) Low temperature freezers (minus 70 degree centigrade and less) 19) Micro-array equipment including scanners, micro-fluidics station, arrayers, bio-analysers, micro-array chips and bio-chips 20) Proteomic Analysers and proteomic lab Systems 21) Flow Cytometer/FACs 22) Protein Purification System 23) Gel Documentation System 24) Enzyme linked immuno SPOT (Elispot) Reader System List 22 (See S. No. 430 of the Table) 1) UV/Visible spectrophotometer, either with PDA and/or kinetics measurement and low bandwidth 2) Preparative chromatographic system 3) Chiral columns and other HPLC columns for specific application 4) X-ray diffraction equipment 5) Capillary electrophoresis 6) Robotic sample processing system 7) Particle size analysers, laser diffraction, lights scattering and photocorrelation spectroscopy types 8) Atomic absorption Spectrophotometer 9) Tensiometer 10) Moisture balance 11) Elemental analyser 12) High Precision Auto titrator 13) TOC Analyser 14) Ion Chromatograph 15) Spectrofluorimeter.Luminescence meter 16) Parenteral particle counting system 17) Particle shape analyser 18) FT-NIR Spectrophotometer 19) FT-Raman Spectrophotometer 20) Spectropolarimeter 21) Adsorption gas apparatus 22) Freezing point apparatus 23) Hot stage microscope 24) Osmometer 25) Porosity analyser 26) Sample preparation instrument 27) Automated sampling devices 28) Surface area analyser 29) Multiple organic synthesizer 30) Focussed Microwave oven for ortoanic synthesis 31) Immersion cooling probe for 100 C 32) High Pressure hydrogenator 33) Gas generators 34) Automated dissolution test apparatus, including robotics 35) Stability chambers conforming to ICH guidelines 36) Rotational visco meter and Rheometer 37) Assembly for lontophoresis studies 38) Ultra filteration equipment 39) Diffusion cell apparatus 40) Densitometer 41) Sustained release apparatus 42) Suppository testing device 43) Zeta potential analyser 44) Ultracentrifuge 45) Inverted microscope with fluorescence microscopy and photographic attachments 46) Transilluminator, 47) Moodular protein electrophoresis apparatus (1D/2D), 48) Nucleic acid sequencer 49) Imaging densitometer 50) Fast-protein Liquid Chromatography 51) U.V. Crosslinker 52) Probe Sonicator 53) Sintillation counters (Y and B) 54) CO2 incubator 55) Incubator shakedr for bacterial culture 56) Polymerase chain reaction machine 57) Cell harvestor 58) Speed Vac 59) Hybridizing oven 60) Protein sequencer 61) Confocal microscope 62) Capillary electrophoresis 63) Electroporator 64) Scanning electron microscope 65) Amino acid analyser 66) Peptide synthesizer 67) Phosphor imager 68) Fluorescence activated cell sorter 69) ELISA reader 70) Fermenter 71) Spray drier 72) Protein purification set up 73) Stimulator 74) Two channel organ bath (with two channel recorder accessories) (a) Isotonic transducer (b) Isometric transducer (c) Pressure transducer 75) Plethymsometer 76) Blood pressure monitor 77) Blood pressure manual scanner 78) Auto analyser 79) Biofuge 80) Passive avoidance apparatus with controller 81) Auto stainer 82) Microtome 83) Cell harvestor 84) Tissue embedding machine 85) 4 channel auto track system 86) Blood cell counter 87) Blood flow meter 88) Stereotaxic microscope 89) Microdialysis (pull-push counter) 90) Radiotelemetric monitoring system 91) High speed refrigerated research centrifuge 92) pH meter (3 decimal reading) 93) Microscope phase contrast 94) Microscope polarizing 95) Vacuum rotary evaporators with digital display and control, different sizes 96) Freeze drier (Lyophilizer) 97) Precision pipetting devises 98) Refrigerated bath 99) Low temperature circulatory bath (-33 C) 100) Magnetic stirrer with precision temperature control and digital display 101) Thermostatic blocks (Dry bath) with or without magnetic stirring facility LIST 23 (SEE S.NO. 431 of the Table) 1) Aminoacid Analyser 2) Analytical Balances 3) Anemometers 4) Anesthesia Equipment 5) Atomic Absorption spectrophotometer 6) Atomiser 7) Attrition Measurement Equipment 8) Auto Analyserclinical chemistry 9) Auto lgnition test apparatus. 10) Auto radiography equipment 11) Auto titrator 12) Automatic cover slipper 13) Automatic slide stainer 14) Automatic tissue processor 15) Ball tube distillation apparatus 16) Basic Glove Boxes 17) Basic Orbital and Horizontal Shakers 18) Biolistic (Gene gun) 19) Biological Oxidiser 20) Biopsy punches 21) Blood Cell Counter 22) Blood flow Meter 23) Blood sampling equipments 24) Body composition analysis equipment 25) Bottom Top Dispenser 26) Brookfield viscometer 27) Butane fuel microtorches 28) Cardiac monitors 29) Cell lines 30) Centrifuges and Ultra Centrufuge 31) Chilling incubators 32) Coating Apparatus 33) Crusher (tissue) 34) Crystal/freezing microtone and Ultramicrotone 35) Densitometer 36) Differential Scanning Calorimeter 37) Digital Boiling point/melting point/Freezing point apparatus 38) Digital Cameras 39) Digital pH meter 40) Digital Stroboscope 41) Digital Temperature 42) Controllers 43) Digital theremometer for recording body temperature of experimental animals 44) Direct insertion probe 45) Disntegration Test Machine 46) Dissolved oxygen Meter 47) Dry ice makers 48) Dust generator and measurement apparatus 49) Dyno Mill 50) Electronic Top Loading Balance 51) Electrophoresis unit 52) Electroporator 53) Elemental analyser 54) Elisa reader Monoclonal antibody production equipment 55) Encapsulation equipment 56) Flame photometer 57) Flash point apparatus 58) Flask Chromatographic system 59) Fluid Bed Drier lab model 60) focused Microwave overn for organic synthesis 61) Freeze drier 62) Freezing point apparatus 63) Freezing rack for metabolic cages 64) Gas Detectors with masks, cartridges gas monitors 65) Gel Dryer and Gel documentation and analysis system 66) Granulator-laboratory granulator 67) Plant Growth chambers 68) Health monitoring equipment 69) Heart monitors for dogs and higher animals 70) High vacuum pumps 71) High pressure autoclave 72) High pressure hydrogenerator 73) High pressure reactor-Autoclave 74) High speed refrigerated research centrifuge 75) High throughput organic synthesizer, High throughput biological screening equipment 76) Hybridizing overn 77) Image Analyzer and Imaging Densitometer 78) Implantable Plant 79) Incubators 80) Inductive coupling plasma equipment 81) Infrared temperature sectos 82) Inhalation chambers with accessories. 83) Inverted microscope with flurosence microscopy with photographic attachment 84) Laser particle size analyzer,Particle shape analyzer, Surface area analyzer 85) Liquid scintillation counter 86) Low Temperature Circulation Bath 87) Micro and Micro soxlet extractors 88) Microscope and Microtome blades disposable 89) Reation colorimeter 90) Otoscopes 91) Peristaltic pumps 92) Phototachometer 93) Polorimeter 94) Porometer and Porosity analyzer 95) Potentiometer 96) Precision vacuum contractor 97) Probe sonicator 98) Protein purification machine 99) Radiodetector, radiommunoassy equipment, Gamma counter for hormonal assay 100) Refractometer and Rotary evaporators 101) Rheometer 102) Rotary microtomes, Rotary evaporators 103) Silverson homogeniser 104) Spectrofluorimeter Luminescence meter 105) Spheriodizer 106) Spinning band distillation apparatus 107) Spray drier 108) Submersible Magnetic Stirrer 109) Super critical fluid chromatography systems 110) Sustained release apparatus 111) Syringes 112) Tattooing instrument 113) Tintometer 114) Tissue embedder 115) Transilluminator 116) Zeta poteltial analyzer 117) Ultrasonic cleaners 118) Oscilloscope 119) Ultrafilaration equipment List 24 (See S. No. 432 of the Table) 1) Singeing machine 2) Fabric reversing machine 3) Yarn drying machine 4) Volumetric/Gravimetric measurement liquid chemical station 5) Lab dye preparation machine 6) Lab infra Red Drying Machine 7) Continuous weight reduction machinery through microwave technique 8) Kier decatising/continous decatising machine 9) Solvent scouring machine 10) Blanket Fringing Machine 11) Raising/Brushing Machine 12) Circular Knitting Machine 13) Industrial Sewing machine 14) Single needle bed drop feed lockstitch machine 15) Single needle lockstitch flat bed machine 16) Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches per minute 17) High speed twin needle feed lockstitch machine 18) High speed two needle lockstitch machine 19) Computerised multineedle lockstitch/chainstitch machine 20) Single needle lockstitch machine with built in trimmer 21) Blind stitch machine of various models 22) Single needle drop feed chainstitch machine 23) Two needle chainstitch or lockstitch machine 24) Chainstitch overedging machine 25) Two or three needle chainstitch machine 26) Two thread chainstitch for high speed seaming and banding operation with gear driven pulled feed/compount feed of speed 3500 stitches per minute and above. 27) Safety stitch machine 28) Power driven flat bed knitting machine 29) Computerised flat bed knitting machine 30) Power operated flat lock/overlock machine 31) Linking machine 32) Loop making machine 33) Power driven socks knitting/gloves knitting machine 34) Whole garment making machine (knitted) 35) Plain stitching machine with more than 3500 stitches per minute 36) Computerised plain stitching machine with more than 3500 stitches per minute 37) High speed needle feed two needle flat bed industrial sewing machine 38) Sewing machine zig-zag flat bed 39) High speed multiple needle sewing machine 40) Class feed of the arm industrial sewing machine 41) Button hole sewing machine 42) Button stitch sewing machine 43) Elastic inserting machine (on a variety of garments) 44) Belt attaching machine 45) Zip attaching machine 46) Bar tacking machine 47) Hemstitch machine 48) Smoking machine 49) Power driven cloth cutting machine. 50) Band knife cutting machine 51) Collar turning and blocking machine and cuff turning and blocking machine. 52) Cuff press 53) New automatic collar turning machine 54) Automatic pocket welt sewing machine or Automatic pocket welting machine 55) Pocket creasing machine 56) Embroidery machine with 10 heads and above 57) Computerised embroidery machine 58) Printing and curing machine 59) Quilting machine 60) Snap fasterns fixing machine and/or siwa thereof 61) Thread cleaning machine 62) Steam Press 63) Portable boiler for steam press 64) Steam Cabinet 65) Vaccum table 66) Fusing press 67) Dry to Dry cleaning machine 68) Stain/spot removing machine/gun 69) Automatic 25-needle shirring/smoking machine 70) Shirt folding machine 71) Form finisher 72) Collar contour trimmer 73) Spreading machine 74) Shoulder pad attaching machine 75) Shrinkage controlling machines for knitting fabrics 76) Loopdrivers for tubular knitted fabrics 77) Mercerising machines for tubular knitted fabrics 78) Singeing machines for tubular fabrics 79) Pile cutting machines for knitted fabrics 80) Rotating edging machine for fabric rolls 81) Conveyors for garments 82) Garment Calendering machine 83) Tie making machines 84) Labelling machines 85) Laying and cutting machines 86) Button and Rivet fixing machine and/or dies thereof 87) Weft straightening and calendering machine 88) Slit Opening Machine 89) Lab Yarn dyeing machine 90) Lab dyeing machine 91) Lab pressing machine 92) Automatic cone winding machine with yarn splicer and auto doffing system 93) Drawing in machine 94) Computer aided design system 95) Fully automatic grey fabric inspection machines with roll to roll winding having microprocessor recorder 96) Colour matching computer 97) High speed Intersecting Rotary/Chain/Pin Drawing Sets/Gill Boxes 98) Rectilinear Combs 99) Draw Frame/Roving Frame/Automatic Rubbing Frame/Bobbiners/Finishers, for use in woollen textile industry 100) Ring frames from 60 MM Ring Dia and above, for use in woollen textile industry 101) Ring Frames with Siro Sp- inning attachment / Auto Doffers having maximum 75 MM Ring Dia, for use in woollen textile industry 102) Shearing, polishing and cropping machines 103) Step cleaner 104) Flax hackling machine 105) Drawing machine for Flax 106) Roving machine for Flax 107) Wet ring frame for Flax 108) Auto winding machine for Flax 109) Continuous spinning machines for Viscose Filament Yarn. 110) Digital electronic frequency inverters for spinning machines including control boards 111) Finishing oil metering pumps with relevant feed system 112) Metering gear pumps for Viscose 113) Portable systems for injection of pigments for viscose dope complete with stirred vessel, metering pumps, instruments and control panel 114) Precious metal spinnerettes including distribution plates (pre- spinnerette) 115) Spin bath degassinag plant by flash evaporation 116) Spin bath backwash filtration system with candle filters 117) Continuous dissolving and homogenisisng system for viscose preparation 118) Contidisk filters for viscose 119) Spinbath heat exchanger in graphite List 25 (See S.No. 432 of the Table) 1) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities 2) Combined contipress/decatising machine 3) Effluent treatment unit with automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse 4) Hydraulic Flat Paper Press/continuous Hydraulic Flat paper Press/Rotary Press 5) Fully fashioned high speed knitting machine 6) Computerised Pattern maker/ Pattern grading/marker 7) Computerised embroidery pattern- making machine with plotter 8) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories 9) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle) 10) Beam knotting machine 11) Auto control type humidification plant 12) Carding Sets, for use in woollen textile industry 13) Yarn/ Fabric mercerising machine 14) Continuous bleaching plant 15) Wet fabric spreading and squeezing machine 16) Relax drum/conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer 17) Compacting Machine 18) Computer controlled HTHP yarn dyeing machine 19) Soft package winders (dye package winders) 20) Automatic dye weighing and dispensing system 21) Open width Tubular inspection machine 22) Fastness testing equipment 23) Shrinkage testing equipment 24) Indigo dyeing range with/without sizing plant 25) Computer colour matching equipment 26) High speed computer control padding mangle 27) Powder dot coating machine 28) Laser engraver or inkjet engraver 29) Pre-shrinking range for flat and Knitted goods 30) Knit-tubular mercerising or bleaching-cum-mercerising machine 31) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics 32) Milling and scouring machine 33) Shearing and Polishing machine 34) Kier Decatising/Decatising machine 35) Combined Contripress / Decatising machine 36) Auto fabric detwister 37) Rotary/Flat bed screen printing machine 38) Curing/Polymerising machine 39) Continuous rope/open width washing machine 40) Open width continuous dyeing range 41) Soft flow dyeing machine 42) Jet dyeing machine List 26 (see S. No 434 of Table) 1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier(conveyer type), continuous cocoon boiling machine(conveyer type) and automatic reeling machine with re-reeling 2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine,and Electronic jacquard weft knitting machine 3) Arm dyeing machine for hank degumming dyeing 4) Hank dryers (continuous type) 5) Silk felt calender 6) Clip stenter 7) Silk calender 8) Silk decasting machine 9) Overflow machine for silk fabric dyeing 10) Cone-chees degumming and dyeing machine 11) Beam dyeing machine for silk fabric 12) Semi-automatic screen printing machine 13) Loop agers 14) Design studio equipment 15) Colour kitchen equipment 16) Colour matching computer List 27 (See S.No.439 of the Table) 1) Air blast dust removing machine 2) All types of staking machines except slocum (slow combing process) 3) Automatic Drying machine 4) Automatic Lacing machine 5) Automatic Leather Perforating and/or Punching machine 6) Automatic Lock-Stitching Cylinder Bed Bartacker 7) Automatic machine to control, to slant and to glue leather straps 8) Automatic Milling machine 9) Automatic Milling-Boring Machine 10) Automatic or semi-automatic hydraulic press (750 tonnes or more) 11) Automatic Padding machine 12) Automatic Spraying machine 13) Automatic Tacks - Reinforce machine 14) Automatic Work Unit for assembling the complete Insole 15) Back Part Moulding machine 16) Band-saw with or without Flier 17) Bandknife Splitting machine 18) Belt Punching and cutting machine 19) Bobbin machine with counter 20) Boot leg ironing machine 21) Bottom Leather Grain Crack Tester 22) Bottom roughing and/or scouring machine 23) Box Stamping machine 24) Buckle Stappling machine 25) Button Hole (Eyelets end) machine 26) Button Sewing machine 27) Button stitch / Sewing machine 28) Cementing or Glueing machine 29) Cementing machine and cementing gun 30) Chain Slotting machine 31) Channel Closing machine 32) Channelling and Grooving machine 33) Clicking Board levelling/planing machine 34) Clicking machine/cutting press 35) Clicking Machine Hydraulic (Bottom) 36) Coloriemeter 37) Column Boring machine 38) Computerised Sewing Machine 39) Computerised Skiving machine 40) Conveyor system including conveyors for heat setting, cold setting, drying and reactivating and sterilizing of footwear with or without vacuum 41) Counter Cementing Machine 42) Counter Moulding machine 43) Counter Tightening machine 44) Coupling and edge pre- trimming machine 45) Crimping machine 46) Crumpling and embossing machine 47) Curtain coating machine 48) Cylinder Bed Sewing machine 49) Die Bending machine 50) Double Band Cleaning machine 51) Dust removing machine- pneumatic/hydraulic 52) Dyeing machine 53) Edge buffing machine 54) Edge Inking machine 55) Edge Pre-Trimming machine 56) Edge Setting machine 57) Edge Trimming machine 58) Elastic inserting machine on variety of garments 59) Electrical machine for cutting and slanting straps 60) Electro pneumatic weaving machine for leather 61) Electronic skin assessor 62) Embossing Plates for Press for leather printing 63) Engraved rollers for Press for leather printing 64) Evening and Roughing machine for Soles and Insolses 65) Fibre Board Flexing machine 66) Fine Turn machines for Lasts 67) Finish Sheet Resistance Tester 68) Finishing Machine for Lasts 69) Fixed Head/Travailing Head Clicking Cutting machine 70) Flat Bed Double Needle Sewing machine 71) Flat Bed Single Needle Industrial Sewing machine with or without trimer 72) Folding machine for brief cases and other leather products 73) Folding machine for sides for Brief Case 74) Forepart conditioning machine 75) Frame Fixing/Frame Folding machine 76) Fusing presses 77) Halogen and Adhesive/film Application machine 78) Hand Operated Press for Inserting Perforation Tubes and Prickers 79) Heat Setting plant 80) Heat transfer press 81) Heel and Sole Brushing machine 82) Heel and Sole Buffing machine 83) Heel Attaching machine 84) Heel Breast Cementing machine 85) Heel breast roughing machine 86) Heel Breasting machine 87) Heel Building machine 88) Heel Covering machine 89) Heel Molder Flanger 90) Heel Nailing machine 91) Heel profiling machine 92) Heel seat and side lasting machines 93) Heel Seat Cement Lasting machine 94) Heel Trimming / pretrimming / Cupping or combined machine 95) High Speed Corner Stitching machine 96) Hole punching machine 97) Hot Melt Applicators 98) Humidifier for Uppers 99) Hydraulic / Pneumatic sammying and /or setting machine 100) Hydraulic automatic plating ironing machine 101) Hydraulic Bending machine 102) Hydraulic Fleshing machine 103) Hydraulic Ironing and Embossing Press 104) Hydraulic Scudding machine 105) Hydraulic Setting machine 106) Hydraulic Shaving machine 107) Hydraulic Shearing machine 108) Hydraulic Splitting machine 109) Hydraulic Sulphide applicator 110) Injection Moulding of PVC/TPR/EVA Soles, Inserts and Half Soles 111) Injection Moulding press to produce Plastic shoe Lasts 112) Insole Attaching machine 113) Insole Backpart Stiffener Tester 114) Insole Bevelling machine 115) Insole Covering machine 116) Insole moulding machine 117) Ironing and Conditioning machine including chill setter machine 118) Kamborian Lasting machine 119) Knife Grinding machine 120) Knife making equipment for cold steel and forged steel 121) Label stitching machine 122) Last Turning machine 123) Lastometer 124) Leather buffing machine 125) Leather cover cutting machine for Heels 126) Leather Polishing machine 127) Leather rolling machine 128) Lining roughing machine 129) Lining Trimming machine 130) Loop closing machine 131) Loose / Nailing machine 132) Manual loop cutter 133) Mckay Stitching machine 134) Milling machine with or without polishing for uppers or leather goods 135) Moccasin Lining Trimming machine 136) Moccasin Preforming machine 137) Motorised hides and skins stamping machine 138) Moulds for rubber sole direct vulcanising press and PVC direct injection soling machine 139) Multiple Row Upper Chain Stitching machine i.e. 3 Rows and above 140) Three Needles for Small Arm Cylinder machine for Multiple Row Stitching 141) Outsole Stitching machine 142) Paste drying unit 143) Pattern binding machine 144) Pattern corner cuting and binding machine 145) Pattern Grading machine 146) Pattern making machine 147) Pattern Perforator 148) Pattern Plan 149) Pattern scanner 150) Pattern Scanning machine 151) Piping making machine with trimming and embellishment fixing machines 152) Plan Computer Controlled Nesting System 153) Pneumatic Broaching machine 154) Pneumatic control moulder machine for buckles 155) Pneumatic fusing machine for ironing fusible interlining 156) Polishing machine 157) Polyshanking machine 158) Polyurethane / PVC / TPR and EVA Sole, Insole, Heel, Heel Tip Injection Moulding machine (single or multiple station) 159) Fore part lasting machine 160) Post Bed Double Needle Sewing machine 161) Post Bed Single Needle Sewing machine 162) Post Bed Single Needle under Edge Trimming 163) Pounding or beating or ironing machine or combination of such machines 164) Pre-lasting conditioner 165) Preparing and polishing machine 166) Pulling Over and Cement Lasting machine 167) Pulling Over Machine 168) Punches for model room 169) Punches of all varieties 170) Punching and / or eyeletting machine 171) PVC/PU/EVA direct injection soling machine (DIP construction) 172) Quilting machine 173) Raised Cord Sewing machine 174) Reactivating Plant for Shoe and Soles 175) Recessing and Roughing Soles machine 176) Recessing Welt machine 177) Rotary Collection Unit 178) Rotary Pigment Coating machine 179) Rotary Printing machine 180) Rough Turn machine for lasts 181) Roughing machine for Plastic Blocks 182) Roughing machinery for upper or soles or insoles 183) Rubber sole direct vulcanising press (DVP construction) 184) Satra Plan and Knife search 185) Scissors type and nibbling type machines for plates 186) Scouring and Blending machine 187) Screwing machine 188) Seam Ironing machine 189) Sectioning machine 190) Sewing machine Cylinder Bed 191) Sewing Machine for Ruffled Work and Genuine Mocassin 192) Sewing Machine Zig Zag Flat Bed 193) Shank / Sole / Counter reducing machine 194) Shank Rivetting machine 195) Shears for cutting pattern 196) Shears for Iron Bars 197) Side Lasting machine 198) Sidewall Roughing machine 199) Skiving machine 200) Slike Fastener Fatigue Tester 201) Snap fasteners fixing machine with or without dies therefor 202) Sole / Heel / Seat Roughing machine 203) Sole Edge Recessing / Shapping machine 204) Sole Levelling machine 205) Sole Stamping / Embossing machine 206) Soling Material Abrasion machine 207) Spiral Cutting machine/ Cutting Press 208) Spray Booths 209) Stamping machine for Upper / Lining / Socks 210) Steam Toe Press 211) Stich Marking machine 212) Strap / Strip Cutting machine 213) Strap Folding machine 214) Stretching and drying machine with or without conveyor and toggles 215) String Lasting machine 216) Strobel type stitching machine 217) Studs Attaching machine 218) Suit Case Stitching machine 219) Tack heel seat lasting machine 220) Tack Lasting machine 221) Tack Side lasting machine 222) Tanning and colouring drums 223) Taping and/or seam rubbing machine 224) Testing Equipments, namely :- Flexometer / Upper material flexing machine, Tensometer / Lastometer, Permeometer / Upper leather water proofness tester, Penetrometer / Bottom Leather water enetration machine, Finish rub fastness tester, Upper leather abrasion resistance machine, Dome lasticity apparatus, Finish fleat resistance tester, Adhesion of finish tester, Leather shrinkage emperature determination apparatus, Wrinklometer, Bottom Leather grain crack tester, Electronic oisture meter, Dyeing and fumbling machine for laboratory, fibre board flexing machine, State of cure pparatus, Ross Flexing machines, Soling materials abrasion machine, Heel fatigue tester, Heel impact ester, Centilever tensiometer, Viewing box for assessing visible damage, Slide fastener fatigue tester, Insole backparts stiffness tester, shoe flexing machine, Break / pipness scale, Sole Adhesion tester, Safety Footwear impact tester, Rapid tear tester, Needle holding jig, Shoe lace adhesion machine 225) Thermo cementing and folding machine 226) Toe Cap Applicator Thermoplastic 227) Top Lift Slugging machine 228) Transfer Arm 229) Trimming/milling machine with or without polishing device 230) Twin Needle, needle feedlock stitch sewing machine 231) Sole Attaching machine, single or multiple station, pneumatic or hydraulic 232) Two Needle Lock Stitching machine 233) Unlasting machine 234) Upper Cementing machine 235) Upper Edge Inking machine 236) Upper Embossing machine 237) Upper Folding machine 238) Upper Forming machine 239) Upper Perforating machine 240) Upper Reinforcing machine 241) Upper Seam Rubbing / Beating machine 242) Vaccum Drying machine 243) Vaccum forming machine for last with vaccum pump 244) Vice for holding pattern 245) Vision Lasting System for Toe Lasting machine 246) Vulcanizing Press 247) Welt (Rand) Attaching machine 248) Aquamix for use in Tanning industry 249) Prodomix for use in Tanning industry 250) Microtan / Computan for use in Tanning industry 251) Pneumatic press for engraving and marking 252) Pneumatic staple gun for stapling insoles, heels and uppers 253) Stapling machine for bows to uppers on leather shoes 254) Lighting assessment cabinet (for checking colour under different light conditions) 255) CAD/CAM equipment for shoe desgining and pattern engineering including software 256) Bias tape cutting machine 257) Spiking machine 258) Airhood with grinder 259) Sock liner press 260) Box folding machine 261) Outsole plates 262) Dust collector and exhaust systems 263) Shoe box making machine 264) Splitting machine (fitted with electronic and computer devices,etc.) 265) Moulds for footwear 266) Colouring/painting machines for soles and heels 267) High frequency welding/cutting machines for uppers and insoles 268) Degreasing/ cleaning machine for polyurethane soles 269) Strap fitting machine 270) R P box strapping machine 271) Dies for canvas shoes 272) Dies for soles and straps for footwear 273) Automatic button studs attaching machine for safety boot uppers; 274) Automatic dust removing machine for footwear or injection moulds; 275) Automatic loading system for belts; 276) Automatic loops cutter for belts; 277) Belt ends cutting and holes punching machine, single or double stations, with or without stamping machine; 278) Belts stamping and numbering machine; 279) Brushing machine; 280) Decorative pins, nails and other fittings fixing machines 281) Drying and inking machines for belts and leather goods 282) Embossing machines, all types 283) Forepart lasting machine 284) High Frequency embossing machines for uppers, Soles, Socks 285) Hot Glazing machine for belts and leather goods with or without polishing 286) Laminating machine of straps for belts 287) Laser designing and cutting machines 288) Rivetting machines with tools for leather industry 289) Snap Fasteners fixing machines 290) Stacking machine for belts 291) Top Line Forming Machine 292) Ultrasonic Designs embossing and transfer application machine List 28 (See S.No.475 of the Table) 1) Scramblers 2) Descramblers 3) Encoders 4) Decoders 5) Jammers 6) Network firewalls 7) Network sniffers, scanners and monitoring systems 8) Probes for data monitoring 9) SMS and MMS monitoring systems List 29 (See S. No.478 of the Table) A. Wireless Apparatus and accessories (1) HF, VHF, or UHF trans-receiver (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or kit form (2) VHF/VHF or VHF/UHF Repeater (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or kit form (3) Transvertor for amateur frequencies in assembled or kit form (4) Grid Dip Oscillator, Radio Frequency Interference Filter, Balun Transformer, SWR bridge or reflectometer, Morse reader or Noise bridge (5) Antenna with or without feeders/Antenna rotators for amateur frequencies (6) Digital Frequency counter (upto 600 MHz) with accessories B. Parts (1) Transistors, diodes, integrated circuits/ chips, thermionic valves or vaccum tubes (2) Toroidal cores, quartz crystals, relays, rotatory switches, ferrite beads (3) Variable condensers, air- dielectric type (4) Precision capacitors (fixed type) value (s) between 1pF to 5000 pF (5) Spare nicad cells or pack, as required or used with thermionic valves or vaccum tubes or toroidal cores (in the case of hand held transreceiver) (6) Slow motion tuning mechanism with or without dials. List 30 (See S. No. 578 of the Table) A. (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches B. (1) Orthopaedic appliances falling under heading No.90.21 of the First Schedule (2) Wheel chairs falling under heading No. 87.13 of the First Schedule C. Artificial electronic larynx and spares thereof D. Artificial electronic ear (Cochlear implant) E. (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags 314 [ Implants for severely physically handicapped patients including bone cement ] List 31 (See S. No. 598 of the Table) 1) Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC) 2) Teesta- V, Sikkim - 3x170=510 MW (NHPC) 3) Sipat-II, Chhattisgarh - 2x500=1000 MW (NTPC) 4) Vindhyachal-III, Madhya Pradesh - 2x500=1000 MW (NTPC) 5) Talcher-II, Orissa - 4x500=2000 MW (NTPC) 6) Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC) 7) Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC) 8) Kahalgaon-II Phase-I II Bihar - 3x500=1500 MW (NTPC) 9) Barh, Bihar - 3x660=1980 MW (NTPC) 10) Koldam, Himachal Pradesh - 4x200=800 MW (NTPC) 11) Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC) 12) Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC) 13) Jhanor Gandhar CCPP-II, Gujarat - 2x650=1300 MW (NTPC) 14) Kawas CCPP-II, Gujarat - 2x650=1300 MW (NTPC) 15) RGPPL, Maharashtra - 2150 MW (JV of NTPC/ GAIL/ Govt. of Maharashtra) 16) Tapovan Vishnugad HEP, Himachal Pradesh - 4x130=520 MW (NTPC) 17) Simhadri-II, Andhra Pradesh - 2x500=1000 MW (NTPC) 18) Indira Gandhi STPP-JV project, Haryana - 3x500=1500 MW (NTPC) 19) Bongaigaon, Assam - 3x250=750 MW (NTPC) 20) Barh-II, Bihar - 1320 MW (NTPC) 21) Koderma TPS St-I, Jharkhand - 1000 MW (DVC) 22) Durgapur Steel TPS, West Bengal - 2x500=1000 MW (DVC) 23) Tehri Pump Storage Project - 4x250=1000 MW (THDC) 24) Mauda, Maharashtra - 2x500=1000 MW (NTPC) 25) Rihand- III, Uttar Pradesh - 2 x 500=1000 MW (NTPC) 26) Nabinagar- JV with Railways, Bihar - 4 x 250=1000 MW (NTPC) 27) Vallur Stage- I Phase I II, Tamil Nadu - 3 x 500=1500 MW (NTPC-Tamil Nadu Energy Co. Ltd.) 28) Raghunathpur TPS Phase 1, West Bengal - 2 x 600=1200 MW (DVC) 29) Tanda- II, Uttar Pradesh-2 x 660=1320 MW (NTPC) 30) Meja, Uttar Pradesh - 2 x 660=1320 MW (NTPC) 31) Vindhyachal-IV, Madhya Pradesh - 2 x 500=1000 MW (NTPC) 32) Solapur STPP, Maharashtra - 2x660=1320 MW (NTPC) 33) Nabinagar STPP, JV with Bihar, Bihar-3x660=1980 MW (NTPC) 34) Mouda STPP-II, Maharashtra- 2x660= 1320 MW (NTPC) 35) Raghunathpur TPS (Ph-II), West Bengal- 2x660=1320 MW (DVC) 36) North Karanpura STPP, Jharkhand- 3x660=1980 MW (NTPC) 37) Kudgi STPP stage-I, Karnataka- 3x800=2400 MW (NTPC) 38) Darlipalli STPP, Stage-I Orissa- 2x800=1600 MW (NTPC) 39) Barethi STPP, Madhya Pradesh- 6x660=3960 MW (NTPC) 40) Lara STPP, Chhattisgarh -2x800=1600 MW (NTPC) 41) Gajmara STPP Stage-I - 2x800= 1600MW (NTPC) 42) Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3x350 =1050 MW (NTPC) 43) Gidderbha STPP, Punjab - 4x660= 2640 MW (NTPC) 44) Khargone Super TPP, M.P. - 2x660= 1320 MW (NTPC) 45) Gadarwara Super TPP, M.P. - 2x660= 1320 MW 2x800= 1600 MW (NTPC) 46) Katwa Super TPP, West Bengal - 2x800= 1600 MW 2x660= 1320 MW (NTPC) 47) Bilhapur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC) 48) Talcher STPP [TPP] Stage-III, Orissa - 2x660=1320 MW (NTPC) 49) Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL) 50) Shree Singaji Thermal Power Project -2X600=1200 MW 51) Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.) 52) Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL) 53) Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 54) Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL) 55) Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 56) Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL) 57) Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL) 58) North Chennai, Tamil Nadu-2x600=1200 MW (TNEB) 59) Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector) 60) Sagardighi TPP Ext. Unit 3 4, West Bengal-2x500=1000 MW (WBPDCL) 61) Shree Singaji TPP-2x660 (MP Power Generating Company Ltd MW (MPPGCL) 62) Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.) 63) Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.) 64) Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.) 65) Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.) 66) Orissa UMPP, Orissa- 5x800= 4000 MW 67) Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW 68) Cheyyur UMPP,- 5x800= 4000MW 69) Raigarh TPP, Chhattisgarh- 4x250= 1000 MW (M/s. Jindal Power Ltd.) 70) Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Jindal Power Ltd.) 71) Udupi (Nagarjuna) Power Project, Karnataka- 2x600= 1200 MW (M/s. Udupi (Nagarjuna) Power Corp. Ltd.) 72) IPP project Haryana- 2x660= 1320 MW (M/s. Jhajjar Power Ltd.) 73) 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura-(2x250)(2x113.3)= 726 MW 74) Salaya TPP, Gujarat- 2x600= 1200 MW (M/s. Essar Power Gujarat Ltd.) 75) Tiroda TPP, Maharashtra-5x660=3300 MW (M/s. Adani Power Maharashtra Ltd.) 76) Kawai TPP, Rajashtan - 2x660=1320 MW (M/s. Adani Power Rajasthan Ltd.) 77) Teesta-VI, Sikkim - 4x125= 500 MW (M/s. Lanco) 78) Teesta-III Sikkim- 6x200= 1200 MW (M/s. Teesta Urja Ltd.) 79) KSK Mahanadi Power Company Ltd.(U-3 4) Janjgir- Champa, Chhathisgarh-2x600=1200 MW (M/s KSK Mahanadi Power Co Ltd.) 80) Rajpura TPP in the State of Punjab- 2x700= 1400 MW (M/s. Nabha Power Ltd.) 81) Talwandi Sabo power project at Banawala, Punjab.- 3x660=1980 MW (M/s. Talwandi Sabo Power Ltd. (TSPL)) 82) TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.- 5x270= 1350 MW (M/s. Indiabulls Power Ltd.) Rattan India Power Ltd. 83) TPP at Karachhana, Allahabad, UP- 2x660 = 1320 MW (M/s. Sangam Power Gen Company Ltd.) 84) TPP at Bara, Allahabad, UP. -3x660=1980 MW (M/s. Prayagraj Power Gen. Company Ltd.) 85) TPP at Surguja, Chhattisgarh- 2x660 = 1320 MW (M/s. IFFCO Chhattisgarh Power Ltd.) 86) TPP at Dhenkanal, Orissa-3x350=1050 MW (M/s. GMR Kamalanga Energy Ltd.) 87) GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh-2x685 MW 88) KSK Mahanadi Power Corporation Ltd. (U-2 5) Janjgir Champa, Chhattisgarh-2x600 MW 89) KSK Mahanadi Power Corporation Ltd. (U-1 6) Janjgir Champa, Chhattisgarh-2x600 MW 90) Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2x660 MW 91) KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa-3x350 MW 92) East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.-2x660 MW 93) Monnet Power Corporation Ltd. Malibrahmani, Orissa-2x525 MW 94) Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2x520 MW 95) Corporate Power Ltd. Chandwa, Jharkhand-4x270 MW 96) Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh-2x660 MW 97) Lalitpur Power Generation Company Ltd. Lalitpur, U.P.-3x660 MW 98) Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2x660 MW 99) Lanco Babandh Power Ltd. Dhenkanal, Orissa-2x660 MW 100) DB Power Ltd. Vadodarha TPP Janjgir - Champa Chattisgarh-2x660 MW 101) Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW 102) Essar Power Jharkhand Ltd. Tori, Jharkhand- 2x600 MW 103) MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2x600 MW 104) RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir- Champa, Chattisgarh-4x360 MW 105) IL FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu-2x600 MW 106) Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350 MW 107) SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh-4x300 MW 108) Jindal India Thermal Power Ltd. Angul, Orissa- 2x600 MW 109) NCC Power Projects Nellore AP-2x660 MW 110) Samalkot Power Ltd. Samalkot, Andhra Pradesh-2400 MW 111) Torrent Energy Ltd. Dahej, Gujarat-1200 MW 112) Neyveli New Thermal Power Station, Tamil Nadu- 2X500 MW=1000MW (Neyveli Lignite Corporation) 113) Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW North Eastern Electric Power Corporation Ltd. (NEEPCO) List 32 (See S. No. 602 of the Table) 1) Tarapur Atomic Power Plants 3 and 4 (Maharashtra) 1000 MW 2) Kudankulam (Tamil Nadu) 2000 MW 3) Kaiga 3 and 4 (Karnataka) 440 MW 4) Rajasthan Atomic Power Project- Units 5 and 6 (Rawatbhata) - 440 MW, Units -7 and 8 (Rawatbhata) of 1400MWe 5) Prototype Fast Breeder Reactor (Kalpakkam) 500 MW. 6) Kakrapar Atomic Power Project-Units 3 and 4 (Kakrapar) of 1400 MWe. 7) Gorakhpur Haryana Anu Vidyut Pariyojana (GHAVP) Units -1 and 2 (700 MW x2) 8) Kudankulam Nuclear Power Project (KKNPP) Units 3 and 4 (1000 MW x 2) 224 [ 9) Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara, Rajasthan 10) Kaiga Atomic Power project 5 and 6, Kaiga site, Karnataka 11) Gorakhpur Atomic Power project- 3 and 4, GHAVP site, Haryana 12) Chutka Atomic Power project- 1 and 2, Chutka site, Madhya Pradesh ] 326 [ 13) Kudankulam Nuclear Power Project (KKNPP) Units- 5 and 6 (1000 MW x 2) ] 845 [List 33 (See S. No. 404 of the Table) S. No. Heading/Tariff Item Description (1) (2) (3) 1. 7304 Premium/Chrome Casing pipes and Tubing s along with accessories, connections, crossovers, couplings, Sub-sea pipelines including weight coating and wrapping- API 5L (American Petroleum Institute) Line Pipe complying requirement of Annexure-J and Annexure-H of API list 2. 8207 Drilling bits for earth boring and rock drilling tools 3. 8413, 8414, 8481, 842129, 843143, 847989, 847990, 842199, 730799, 854999, 853710, 841989, 842123 Equipment required for process and production platform like water injection, Gas turbine, sub-surface pumps and all type of Compressor, sub-surface pumps and sucker rod pumps, High pressure Valves, Equipment / Units for MEG Reclamation Regeneration Facilities and Gas Dehydration Unit, Gas Engine, Gas Generators, filters and filtering equipment, Amine Plant 4. 8430 Oil and Gas Rigs (Onshore) Petroleum and Gas well Drilling Machinery and Equipment/Units for specialized services for Offshore and Onshore petroleum operations 5. 8475, 848180 High Temp Valve, sub-sea valves 6. 85311090 Fire prevention signaling apparatus 7. 87053000 Fire fighting vehicles 8. 8905, 898598, 890120, 890400, 732698, 732690, 890790, 560750, 731581, 401693, 847990, 401699, 732690, 843143 Oil and Gas Rigs (Offshore), Process and Production Platforms and Marine Vessels and Barges including Tugs, Security Boats, accommodation Work Barge, Geotechnical investigation and Geophysical Survey Vessel, Support vessel, FPSO, Turret Bouy Mooring System, Equipment for Oil and Gas Rigs and Specialized Services, Remote Operated Vehicle, Light Vessels, dredges, floating cranes and other vessels, the navigability of which is subsidiary to their main function, floating docs, Floating and submersible drilling or production platforms Mooring ropes, Chains, Shackles, Coupling Marines hoses, Buoyancy Modules and connected equipment 9. 853 [ 8906 90 ] Life Boats, Survival craft, Life craft, Vessel for Pollution control 10. 8907 Oil tanker to be used for oil storage and connected equipment, other floating structures (for example rafts, tanks, coffer dams, landing stages, buoys and beacons) 11. 9015, 870590, 841350 Geological and Geophysical Equipment, Logging units, Vehicle mounted Logging Units, Survey Vessel required for petroleum operations 12. 90200000 Breathing appliances and gas masks 13. 90301000 Fire and gas detection equipment including H2S monitoring equipment 14. 2710 3811 3824 3905 3104 20 00 2915 Oilfield chemicals namely Potassium Formate, Hollow Glass Sphere Grade-IV, Aqueous Film Forming Foam 6% US Mil., Glutaraldehyde, Hydroxymethyl Phosphonium Sulphate, Ammonium Persulphate, Demulsifier Low Temperature, Potassium Chloride, Xanthum Gum polymer, Oil and Gas wells specific Cement Additives and Cesium Formate 15. 732690, 391729, 730429 Perforation Guns/carriers accessories, Carbon / GRE Drill Pipes, Drill Collars 16. 730791, 731815, 843143, 842139, 730799, 731824, 848190, 848180, 730511, 854442, 730429, 730519, 730890, 843049, 731290, 731829, 820590 Subsea/ onshore Production System including Structures, Christmas tree, Control System (including HPU, EPU, MCS, TUTU, Subsea Control Modules, Retrievable Production Modules), Tie-in system, Jumper, HIPPS, Electrical / Fiber Optic and Steel Flying Leads, Gooseneck, PLETS, SSIVs, ILS , PLR, Wellheads, Umbilicals, Manifolds, foundation piles, hold back systems, anchor piles, fibre optic cables, Flexible risers Flowlines, buckle arrestors, bend restrictors, umbilical termination heads, bend stiffener connectors, Separators 17. 847990, 401693, 843143, 392690, 741529, 843139; 731815; 841221; 842129; 847989, 843049, 850511, 732690 Wireline Fishing equipment and Steel accessories used in Logging units and tools 18. 741920, 741999, 741980 Articles of Copper 19. 340290, 340239, 391390, 250810, 382499, 250840, 271019 Surfactant-Solvent (Micro-emulsion) used in wellbore cleaning, Water-based viscosifier, Synthetic Oil based rheology modifier, Base Oil used in SOBM, Synthetic oil based Rheology modifier and wetting agent, Organophyllis clay for conventional and HTHP well Conditions 20. 390290, 340399, 392690, 39139090, 29053990, 271019, 382499, 843143, 847989, 820559 Special Lubricants used for tool/perforating gun joints, Silicone oil used in down hole Logging tools, Heat shrink sleeve Handling tools, Go-devil-II, Blue Streak, Hyper graph Lube, Special handling tools 21. 360200, 360320, 360360, 902789, 360300, 340399, 350691, 854 [ 6914 90 ] Perforation Explosives, Thread /silicone grease, Special Thread Locker RTV adhesive, proppant of light weight high strength 30/50 mesh and 40/70 mesh with less than 2% crushability @12000 psi 22. 903090, 284444, 284443, 284440 Radioactive residues 23. 73, 84, 85, 87, 89 and 90 Spares, accessories, Tools, Consumables, Sub-assemblies, test equipment, stores, parts, proprietary software and accessories for running, repairing or maintenance of the goods for the parts specified at S. No. 3, 4, 7, 8, 9, 10, 11 and 13 24. 852380 Software required for petroleum operations ] 756 [ List 34A (See S. No. 359A of the Table) - with effect from 1st April, 2024 and valid upto 31st March, 2025 : 1. Axis Bank Limited 2. Federal Bank Limited 3. HDFC Bank Limited 4. Industrial and Commercial Bank of China Limited 5. ICICI Bank Limited 6. IndusInd Bank Limited 7. Kotak Mahindra Bank Limited 8. Karur Vysya Bank Limited 9. RBL Bank Limited 10. State Bank of India 11. Yes Bank Limited List 34B (See S. No. 359A of the Table) - with effect from 1st April, 2024 and valid upto 31st March, 2025 : 1. Indian Overseas Bank 2. Punjab National Bank 3. Union Bank of India ] List 34C (See S. No. 359A of the Table) 1. The Handicraft and Handlooms Exports Corporation of India Ltd 2. MSTC Ltd 3. Diamond India Limited ] 629 [List 35 (See S. No. 167A of the Table) (1) AIIMS, New Delhi (2) Centre for Human Genetics, Bengaluru (3) Institute of Post Graduate Medical Education and Research, Kolkata (4) King Edward Memorial Hospital, Mumbai (5) Maulana Azad Medical College, New Delhi (6) Nizam Institute of Medical Sciences, Secundarabad (7) PGIMR, Chandigarh (8) Sanjay Gandhi Post Graduate Institute of Medical Science, Lucknow. ] 697 [List 36 (See S. No. 532A of the Table) (1) Diesel Buses (2) Diesel Hybrid Buses (3). Petrol Hybrid Buses (4) Electric Buses (5) Other Buses under sub-heading 870290 (6) Petrol Passenger Vehicles of a cylinder capacity not exceeding 1000cc (7) Petrol Passenger Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1500cc (8) Petrol Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 3000cc (9) Petrol Passenger Vehicles of a cylinder capacity exceeding 3000cc (10) Diesel Passenger Vehicles of a cylinder capacity not exceeding 1500cc (11) Diesel Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 2500cc (12) Diesel Passenger Vehicles of a cylinder capacity exceeding 2500cc (13) Petrol Hybrid Passenger Vehicles (14) Diesel Hybrid Passenger Vehicles (15) Petrol Plug-in Hybrid Passenger Vehicles (16) Diesel Plug-in Hybrid Passenger Vehicles (17) Electric Passenger Vehicles under sub-heading 870380 (18) Other Passenger Vehicles (19) Vehicles ( falling under heading 8703 with CIF value exceeding USD 40,000 (20) Dumpers (21) Diesel Goods Vehicles with g.v.w not exceeding 5 tonnes (22) Diesel Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes (23) Diesel Goods Vehicles with g.v.w exceeding 20 tonnes (24) Petrol Goods Vehicles with g.v.w not exceeding 5 tonnes (25) Petrol Goods Vehicles with g.v.w exceeding 5 tonnes (26) Diesel Hybrid Goods Vehicles g.v.w not exceeding 5 tonnes (27) Diesel Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes (28) Diesel Hybrid Goods Vehicles with g.v.w exceeding 20 tonnes (29) Petrol Hybrid Goods Vehicles with g.v.w not exceeding 5 tonnes (30) Petrol Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes (31) Electric Goods Vehicles (32) Other Goods Vehicles (33) Two Wheelers with cylinder capacity upto 50 cc (34) Two Wheelers with engine cylinder capacity between 50 - 250 cc (35) Two Wheelers with engine cylinder capacity between 250 - 500 cc (36) Two Wheelers with engine cylinder capacity between 500 - 800 cc (37) Two Wheelers with engine cylinder capacity greater than 800 cc (38) Two Wheelers Electric (39) Other Two Wheelers (40) Body Control Unit / Vehicle Control Unit (41) Infotainment Systems / Instrument Clusters for use in vehicles (42) Passive Entry Passive Start (43) Intelligent Transportation System for Public Transport (44) Sunroof (45) Transmission including 4WD and Automatics (46) Electronic Steering System (47) Speakers and Amplifiers of vehicles (48) Compressor (49) Hi-Tech Switches (50) Rain and Light Sensors (51) HVAC Systems (52) Interior and Exterior Lightings for vehicles (53) Telescopic Front Fork Tubes (54) Dynamic Force Flexible Engine (55) Sensors and Coils (56) Engine Components for Low Emission and High Fuel Efficiency (57) Exhaust System (58) Mechanical Seals (59) Alternate Fuel Systems (60) Engine Management ECUs (61) Electro valves, Accumulator, Gear Pump, Rotor Oil Pump (62) Motors (63) Hydrogen Vehicle System (64) Cylinders (65) Plastic Fuel Tank (66) Wiring Harness (67) Head Lamps (68) Shift Tower with AGS (Transmission) (69) Other parts and accessories of the motor vehicles under sub-heading 87089900 (70) Seat Belt webbing (71) Side Intrusion/ Impact Beam Tubes (72) Body Parts falling under tariff item 87089900 (73) Drive chains (74) Blower or Engine Cooling or Micro Motors, BLDC Motors (75) Axle Systems (76) E-Lift Axle (77) Electronically Controlled Air Suspension (78) Intelligent Trailer Program (79) Dual Mass Flywheel (DMF) (80) Lighting Systems (81) Airbags (82) Braking Systems (83) Light Emitting Diode for use in vehicle (84) Contact Coil - Airbag Deployment (85) Immobilizer-Two Wheeler (86) Horn System and Components (87) Intarder (88) Advanced Glazing Solutions (89) Alloy wheels (2W, 4W) System and Components (90) Electric Vehicle Parts (91) High Voltage Power Distribution Unit (92) Electric Vehicle Pumps Motors (93) Drive Units for Electric Vehicle (94) Electric Vehicle Transmission and Other Items (95) Tyres falling under tariff item 4011 1010 List 37 (See S. No. 532A of the Table) (1) Automotive Research Association of India (ARAI), Pune, Maharashtra (2) International Centre for Automotive Technology (ICAT), Manesar, Haryana (3) Global Automotive Research Centre (GARC), Chennai, Tamil Nadu (4) Indian Rubber Manufacturers Research Association (IRMRA),Thane, Maharashtra (5) National Automotive Test Tracks (NATRAX), Indore, Madhya Pradesh. (6) Central Institute of Road Transport (CIRT), Pune, Maharashtra (7) Indian Institute of Petroleum (IIP), Dehradun, Uttarakhand (8) Central Farm Machinery Testing and Training Institute (CFMTTI), Budhni, Madhya Pradesh. (9) Vehicle Research and Development Establishment of the Ministry of Defence of the Government of India (VRDE), Ahmednagar, Maharashtra. (10) North Region Farm Machinery Training and Testing Institute, Hissar, Haryana. ] 706 [ List 38 (See S. No. 607B of the Table) 1. Lysosomal Storage Disorders (LSDs) 2. Adrenoleukodystrophy 3. Severe Combined Immunodeficiency (SCID) 4. Chronic Granulomatous disease 5. Wiskot Aldrich Syndrome 6. Osteopetrosis 7. Fanconi Anemia 8. Laron's Syndrome 9. Tyrosinemia 10. Glycogen storage disorders (GSD) I, III and IV due to poor metabolic control, multiple liver adenomas, or high risk for Hepatocellular carcinoma, or condition of substantial cirrhosis or liver dysfunction, or progressive liver failure 11. Maple Syrup Urine Disease (MSUD) 12. Urea cycle disorders 13. Organic acidemias 14. Autosomal recessive Polycystic Kidney Disease 15. Autosomal dominant Polycystic Kidney Disease 16. Phenylketonuria (PKU) 17. Non-PKU hyperphenylalaninemia conditions 18. Homocystinuria 19. Urea Cycle Enzyme defects 20. Glutaric Aciduria type 1 and 2 21. Methyl Malonic Acidemia 22. Propionic Acidemia 23. Isovaleric Acidemia 24. Leucine sensitive hypoglycemia 25. Galactosemia 26. Glucose galactose malabsorbtion 27. Severe Food protein allergy 28. GH deficiency 29. Prader Willi Syndrome 30. Turner syndrome 31. Noonan syndrome 32. Acidemias, mitochondrial disorders 33. Acute Intermittent Porphyria 34. Wilson's Disease 35. Congenital Adrenal Hyperplasia 36. Neonatal onset Multisystem inflammatory Disease (NoMID) 37. Gaucher Disease Type I and III 38. Hurler Syndrome [Mucopolysaccharisosis (MPS) Type I] 39. Hunter syndrome (MPS II) 40. Pompe Disease 41. Fabry Disease 42. MPS IVA 43. MPS VI 44. Cystic Fibrosis. 45. Duchenne Muscular Dystrophy 46. Spinal Muscular Atrophy 47. Wolman Disease 48. Hypophosphatasia 49. Neuronal ceroid lipofuschinosis 50. Hypophosphatic Rickets 51. Atypical Hemolytic Uremic Syndrome ] 846 [List 39 (See S. No. 257B of the Table) (1) Fasteners including buttons and snap fasteners, zip fasteners (2) Inlay cards (3) Buckles, eyelets, hooks and eyes, rivets (4) Collar stays, collar patties, butterfly and other garment stays including plastic stays (5) Embroidery motifs or prints (6) Laces (7) Badges including embroidered badges (8) Sequins (9) Toggles (10) Studs (11) Printed bags (12) Anti-theft devices like labels, tags and sensors (13) Poly pouch, high density sticker, heat transfer sticker (14) Aglets on draw strings-hooded jacket (15) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings; (16) Lining and inter-lining materials (17) Wet blue chrome tanned leather (18) Wet white leather (19) Crust leather (20) Finished leather of all kinds (21) Reinforcement materials (22) All types of Labels or Price Tag or Hang Tag (23) Polyurethane (24) Draw cord or cord (25) Elastic Band or Tape, (26) Metal Tab or Stopper or Clip (27) Tape (28) Velcro Tape (29) Die Set (30) D-Ring List 40 (See S. No. 257C of the Table) (1) Buckles, D Rings and O Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings (2) Buttons and snap fasteners, zip fasteners (3) Locks including magnetic locks (4) Metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps (5) Loop rivets and loop oval (6) Packaging boxes (7) Saddle tree (8) Fittings, snaps of metals or alloys (9) Metal fittings, embellishments, webbing of any material (10) Stirrup of any material and stirrup bars used for making saddle tree (11) Artificial fur and alarm tag (12) Magnets for use in leather goods (13) Labels or Price Tag or Hang Tag (14) Wet blue chrome tanned leather (15) Wet white leather (16) Crust leather (17) Finished leather of all kinds (18) Reinforcement materials (19) Lining or Inter Lining materials (Synthetic or Poly vinyl chloride or Polyurethane or Textile) (20) Laces (21) Insoles or Mid-soles and sheet or Board thereof (22) Shank Board (23) Stiffeners (24) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments (25) Thermoplastic Sheets (26) Toe Caps and Toe Puffs and Counters (27) Synthetic or Polymeric Foam (28) Protective Steel Toe Cap and Steel Mid Sole (29) Heels (30) Reflective Tapes or Fashion tapes or Elastic Tape or Velcro Tape (31) Chatons or Stones or Beads or Crystals as Decorative items (32) Beading Material (Synthetic or Leather or fabric) (33) Polyurethane List 41 (See S. No. 426A of the Table) (1) Solar Cell Tabber and Stringer Machine with or without automation (2) Automatic Laminating and Hot Pressing Tool (3) Electroluminescent and Visual Inspection Machines (4) Sun Simulator or Flash Tester (5) Auto Bussing and Soldering tools (6) Laser Cutting Machine (7) IQC lab and Reliability Chamber Tools (8) Automation Line for Solar Module Manufacturing (9) Wafer Inspection Camera or Machine (10) Wafer Texture Machine (11) Wafer Polishing Machine (12) Automation Line for Solar Cell Manufacturing (13) Plasma Enhanced Chemical Vapor Deposition (PECVD) machines (14) Passivation Tool (15) LDSE (Laser Detective Selective Emitter) Machine (16) Printing Machine (Line) (17) Abatement or Gas Treatment System (18) All types of Boats or carriers in Solar Photovoltaic Cell including Graphite, Quartz Silicon Carbide boats and boat cleaning tool (19) Wafer Cleaning Machine (20) Cell Tester and Sorter (21) Rework Tool (22) Process Ultra-Pure Water Generation Unit (23) Semi-Conductor Treatment Unit (24) Substrate Cleaning and Treatment Unit (25) Chemical Dispensing Unit (26) Chemical Application Unit (27) Cell Definition (28) Module Finishing Unit (29) Inspection Measurement Systems ] [F.No. 354/119/2017- TRU] (Mohit Tewari) Under Secretary to the Government of India