This notification provides exemption to various articles - 017/2000 - Customs -Tariff

This notification provides exemption to various articles 1st March, 2000 Notification No. 17 / 2000 -Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the Table hereto annexed, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of,- the amount calculated at the rate specified in the corresponding entry in column 930 of the said Table, where the standard rate of duty is leviable; and the amount calculated at the rate specified in column (4) of the said Table, where the preferential rate of duty is leviable. Explanation :- For the purposes of this notification, the rate specified in column (3) or column (4), is ad valorem rate, unless otherwise specified. Table S. No. Chapter or heading No. or sub-heading No. Standard rate Preferential rate (1) (2) (3) (4) 1. 1 35% - 2. 8 (except 0801.31, 0802.11, 0802.12,0804.10, 0805.10, 0805.30, 0805.40, 0806.10, 0806.20, 0808.10, 0808.20, 0809.40, 0810.90 and 0813.20) 35% - 3. 0806.20 115% - 4. 12 (except 12.09 and 11211.90) 35% - 5. 13 (except 1302.19 and 1302.20) 35% - 6. 16 35% - 7. 1702.20, 1702.30, 1702.40, 1702.50, 1702.60, 1702.90 and 1704.90 35% - 8. 18 (except 18.01) 35% - 9. 19 (except 1901.10 and 1905.30) 35% - 10. 20 (except 2004.10, 2009.11 and2009.19) 35% - 11. 21 (except 2106.90) 35% - 12. 2106.90 170% - 13. 22.01, 22.02 and 22.09 35% - 14. 2207.10 and 22.08 210% - 15. 23 (except 2301.20) 35% - 16. 24 35% - 17. 25.15, 25.16, 25.19 and 25.25 35% - 18. 27.09 15 - 19. 2712, 2713.12, 2713.20, 2713.90 and 27.15 25% - 20. 28.23 - 21. 2918.14 35% - 22. 3206.11 and 3206.19 35% - 23. 33 (except 3302.10) 35% - 24. 3302.10 170% - 25. 34 (except 3402.11, 3402.12, 3402.13 and 3402.19) 35% - 26. 3402.11, 3402.12, 34013 and 3402.19 35% 25% 27. 38.18 Nil - 28. 40 (except 4001.10, 400011.21, 4001.22, 4001.29 and 4011.30) 35% - 29. 42 35% - 30. 43.03 and 43.04 35% - 31. 44.10 and 44.11 35% - 32. 46 35% - 33. 48.12, 48.13, 48.14, 48.15, 48.16, 48.17, 48.18, 48.19, 48.20, 48.21, 4823.11, 4823.19, 4823.40, 4823.51, 4823.59, 4823.60, 4823.70 and 4823.90 35% - 34. 51.05, 51.06, 51.07 and 51.08 20% - 35. 51.05 and 51.10 35% - 36. 5111.11 30% or Rs. 155 sq. mtr., whichever is higher - 37. 511.19 30% or Rs. 170 sq. mtr., whichever is higher - 38. 5111.20 30% or Rs. 90 per sq.mtr., whichever is higher - 39. 5111.30 30% or Rs. 85 per sq.mtr., whichever is higher - 40. 5111.90 30% or Rs. 105 per sq.mtr., whichever is higher - 41. 5112.11 30% or Rs. 145 per sq.mtr., whichever is higher - 42. 5112.19 30% or Rs. 175 per sq.mtr., whichever is higher - 43. 5112.20 30% or Rs.95 per sq.mtr., whichever is higher - 44. 5112.30 30% or Rs. 130 per sq.mtr., whichever is higher - 45. 5112.90 30% or Rs. 155 per sq.mtr., whichever is higher - 46. 51.13 30% or Rs. 60 per sq.mtr., whichever is higher - 47. 52.03, 5207.90, 52.08 (except 5208.41, 5208.42, 5208.49, 5208.51, 5208.52, 5208.53 and 5208.59) 52.09 (except 5209.41, 5209.42, 5209.43, 5209.51, 5209.52, and 5209.59), 52.10 (except 5210.41, 5210.42, 5210.49, 5210.51, 5210.52 and 5210.59), 52.11 (except 5211.41, 5211.42, 5211.43, 5211.51, 5211.52 and 5211.59), 52.12 (except 5212.15, 5212.24 and 5212.25) 35% - 48. 52.04, 52.05 and 52.06 20% - 49. 5208.41 30% or Rs. 9 per sq.mtr., whichever is higher - 50. 5208.42 30% or Rs. 27 per sq.mtr., whichever is higher - 51. 5208.49 30% or Rs. 200 per sq.mtr., whichever is higher - 52. 5208.51 30% or Rs. 27 per sq.mtr., whichever is higher - 53. 5208.52 30% or Rs. 14 per sq.mtr., whichever is higher - 54. 5208.53 30% or Rs. 21 per sq.mtr., whichever is higher - 55. 5208.59 30% or Rs. 36 per sq.mtr., whichever is higher - 56. 5209.41 35% or Rs. 145 per kg., whichever is higher. - 57. 5209.42 30% or Rs. 30 per sq.mtr., whichever is higher - 58. 5209.43 30% or Rs. 145 per kg., whichever is higher - 59. 5209.51 and 5209.52 30% or Rs. 24 per sq.mtr., whichever is higher - 60. 5309.59 30% or Rs. 50 per sq.mtr., whichever is higher - 61. 5210.41 30% or Rs. 15 per kg., whichever is higher - 62 5210.42 35% or Rs. 165 per kg., whichever is higher - 63. 5210.49 35% or Rs. 185per kg., whichever is higher -- 64. 5210.51 30% or Rs. 12 per sq.mtr., whichever is higher - 65. 5210.52 30% or Rs. 15 per sq.mtr., whichever is higher - 66. 5210.59 30% or Rs. 12 per sq.mtr., whichever is higher - 67. 5211.41 35% or Rs. 155 per kg., whichever is higher - 68. 5211.42 30% or Rs. 18 per sq.mtr., whichever is higher - 69. 5211.43 35% or Rs. 165 per kg., whichever is higher - 70. 5211.51, 5211.52 and 5211.59 30% or Rs. 12 per sq.mtr., whichever is higher - 71. 5212.15 35% or Rs. 165 per kg., whichever is higher - 72. 5212.24 30% or Rs. 20 per sq.mtr., whichever is higher - 73. 5212.25 35% or Rs. 165 per sq.mtr., whichever is higher - 74. 53.06, 53.07, 53.09, 53.10 and 53.11 35% - 75. 54.01, 54.02, 54.03, 54.04, 54.05 and 54.06 20% - 76. 5407.10 25% or Rs. 115 kg., whichever is higher - 77. 5407.20, 5407.30, 540 25% - 78. 5407.41 30% or Rs. 150 per kg., whichever is higher - 79. 5407.42, 5407.43 and 5407.44 30% or Rs. 250 per kg., whichever is higher - 80. 5407.51 30% or Rs. 11 per sq.mtr., whichever is higher - 81. 5407.52, 5407.53, and 5407.54 30% or Rs. 225 per kg., whichever is higher - 82. 5407.69, 5408.10, and 5408.21 35% - 83. 8407.71 25% or Rs. 10 per sq.mtr., whichever is higher - 84. 5407.72 25% or Rs. 265 per kg., whichever is higher - 85. 5407.73 30% or Rs. 205 per kg., whichever is higher - 86. 5407.74 30% or Rs. 310 per kg., whichever is higher - 87. 5407.81 30% or Rs. 10 per sq.mtr., whichever is higher - 88. 5407.82, 5407.83 and 5407.84 30% or Rs. 225 per kg., whichever is higher - 89. 5407.91 30% or Rs. 15 per sq.mtr., whichever is higher - 90. 5407.92 30% or Rs. 225 per kg., whichever is higher - 91. 5407.93 30% or Rs. 155 per kg., whichever is higher 92. 5407.94 30% or Rs. 225 per kg., whichever is higer - 93. 5408.22, 5408.23 and 5408.24 30% or Rs. 280 per kg., whichever is higher - 94. 5408.31 30% or Rs. 203 per kg., whichever is higher - 95. 5408.32 30% or Rs. 280 per kg., whichever is higher - 96. 5408.33 30% or Rs. 10 per sq.mtr., whichever is higher - 97. 5408.34 30% or Rs. 11per sq.mtr. whichever is higher - 98. 55.01, 55.02, 55.03, 55.06, 55.07, 55.08, 55.09, and 55.10 20% - 99. 5511.10 and 5511.20 20% or Rs. 31 per kg., whichever is higher - 100. 5511.30 20% or Rs. 30 per kg., whichever is higher - 101. 5512.11, 5512.21, 5512.91, 5513.11, 5513.12, 5513.13, 5513.19, 5514.11, 5514.12, 5514.13, 5514.19, 5516.11, 5516.21, 5516.22, 5516.23, 5516.31, 5516.32, 5516.34, 5516.41, 5516.42, 5516.91, and 5516.92 35% - 102. 5512.19 30% or Rs. 150 per kg., whichever is higher - 103. 5512.29 30% or Rs. 225 per kg., whichever is higher - 104. 5512.99 30% or Rs. 265 per kg., whichever is higher - 105. 5513.21 and 5513.22 35% or Rs. 150 per kg., whichever is higher - 106. 5513.23 35% or Rs. 175 per kg., whichever is higher - 107. 5513.29 35% or Rs. 185 per kg., whichever is higher - 108. 5513.31 30% or Rs. 170 per kg., whichever is higher - 109. 5513.32 35% or Rs. 170 per kg., whichever is higher - 110. 5513.33 35% or Rs. 195 per kg., whichever is higher - 111. 5513.39 35% or Rs. 175 per kg., whichever is higher - 112. 5513.41 30% or Rs. 110 per kg., whichever is higher - 113. 5513.42 35% or Rs. 150 per kg., whichever is higher - 114. 5513.43 35% or Rs. 175 per kg., whichever is higher - 115. 5513.49 35% or Rs. 185 per kg., whichever is higher - 116. 5514.21 and 5514.22 35% or Rs. 140 per kg., whichever is higher - 117. 5514.23 35% or Rs. 160 per kg., whichever is higher - 118. 5514.29 35% or Rs. 170 per kg., whichever is higher - 119. 5514.31 35% or Rs. 160 per kg., whichever is higher - 120. 5514.32 30% or Rs. 160 per kg., whichever is higher - 121. 5514.33 35% or Rs. 180 per kg., whichever is higher - 122. 5514.39 30% or Rs. 170 per kg., whichever is higher - 123. 5514.41 30% or Rs. 140 per kg., whichever is higher - 124. 5514.42 35% or Rs. 140 per kg., whichever is higher - 125. 5514.43 35% or Rs. 175 per kg., whichever is higher - 126. 5514.49 35% or Rs. 160 per kg., whichever is higher - 127. 5515.11 30% or Rs. 205 per kg., whichever is higher - 128. 5515. 35% or Rs. 95 per kg., whichever is higher - 129. 5515.13 35% or Rs. 75 per kg., whichever is higher - 130. 5515.19 30% or Rs. 260 per kg., whichever is higher - 131. 5515.21 35% or Rs. 200 per kg., whichever is higher - 132. 5515.22 35% or Rs. 140 per kg., whichever is higher - 133. 5515.29 30% or Rs. 200 per kg., whichever is higher - 134. 5515.91 35% or Rs. 160 per kg., whichever is higher - 135. 5515.92 35% or Rs. 200 per kg., whichever is higher - 136. 5515.99 30% or Rs. 185 per kg., whichever is higher - 137. 5516.12 35% or Rs. 200 per kg., whichever is higher - 138. 5516.13 35% or Rs. 220 per kg., whichever is higher - 139. 5516.14, 5516.24, 5516.43 and 5516.44 30% or Rs. 12 per sq.mtr., whichever is higher - 140. 5516.93 30% or Rs. 21 per sq.mtr., whichever is higher - 141. 5516.94 35% or Rs. 180 per kg., whichever is higher - 142. 56.01 (except 5601.10), 56.02 and 56.03 25% - 143 56.04, 56.05, 56.06 and 56.07 20% - 144. 5601.10, 56.08 and 56.09 35% - 145. 57.01, 57.02 (except 5702.32, 5702.42, 5702.52 and 5702.92), 5703.10, 5703.90, 5704.10 and 57.05 35% - 146. 5702.32 35% or Rs. 105 per sq.mtr., whichever is higher - 147. 5702.42 35% or Rs. 80 per sq.mtr., whichever is higher - 148. 5702.52 35% or Rs. 105 per sq.mtr., whichever is higher - 149. 5702.92 35% or Rs. 110 per sq.mtr., whichever is higher - 150. 5703.20 35% or Rs. 70 per sq.mtr., whichever is higher - 151. 5703.30 35% or Rs. 55 per sq.mtr., whichever is higher - 152. 5704.90 35% or Rs. 35 per sq.mtr., whichever is higher - 153. 5801.10 35% or Rs. 210 per sq.mtr., whichever is higher - 154. 5801.21 35% or Rs. 80 per sq.mtr., whichever is higher - 155. 5801.22 35% or Rs. 75 per sq.mtr., whichever is higher - 156. 5801.23 35% or Rs. 80 per sq.mtr., whichever is higher - 157. 5801.24 35% or Rs. 135 per sq.mtr., whichever is higher - 158. 5801.25 35% or Rs. 120 per sq.mtr., whichever is higher - 159. 5801.26 35% or Rs. 180 per sq.mtr., whichever is higher - 160. 5801.31 35% or Rs. 75 per sq.mtr., whichever is higher - 161. 5801.32 35% or Rs. 180 per sq.mtr., whichever is higher - 162. 5801.33 35% or Rs. 150 per sq.mtr., whichever is higher - 163. 5801.34 35% or Rs. 140 per sq.mtr., whichever is higher - 164. 5801.35 25% or Rs. 130 per sq.mtr., whichever is higher - 165. 5801.36 35% or Rs. 130 per sq.mtr., whichever is higher - 166. 5801.90 35% or Rs. 35 per sq.mtr., whichever is higher - 167. 5802.19 25% or Rs. 60 per sq.mtr., whichever is higher - 168. 5802.20, 5802.30, 58.03, 58.05, 58.06 (except 5806.32), 5808.10, 58.10 (except 5310.10) and 58.11 35% - 169. 5804.10,5804 21.5804.29, 5804.30 and 5810.10 35% or Rs. 200 per kg., whichever is higher - 170. 5806.32.58.07, 5808.90 and 58.09 25% - 171. 59.01,59.02, 59.03,59.10 and 5911.10 25% - 172. 59.04, 5905, 59.06, 59.07. 59.08, 5909 and 59.11 (except 5911.10) 35% - 173. 60.01 (except 6001.92), 60.02 (except 6002.42. 6002.43) 35% - 174. 6001.92 25% or Rs. 100 per kg., whichever is higher - 175. 6002.42 and 6002.43 30% - 176. 61 (except 6101.10, 6101.20, 6101.30, 6102.10, 6102.20, 6102.30, 6104.19, 6104.41, 6104.43. 6104.44, 6104.49, 6104.51, 6104.52, 6104.53, 610459. 6104.62, 6104.63, 61.05, 61.06, 6107.11, 6107.12, 610821, 6108.22, 6108.91. 6108.92, 61.09 and 61.10) 35% - 177. 6101.10 35% or Rs. 700 per piece, whichever is higher - 178. 6101.20 35% or Rs. 540 per piece, whichever is higher » - 179. 6101.30 35% or Rs. 530 per piece, whichever is higher 180. 6102.10 35% or Rs. 595 per piece, whichever is higher - 181. 6102.20 35% or Rs. 425 per piece, whichever is higher - 182. 6102.30 35% or Rs. 475 per piece, whichever is higher - 183. 6104.19 35% or Rs.7 900 per piece, whichever is higher - 184. 6104.41.6104.43,6104.44 35% or Rs. 255 per piece, whichever is higher - 185. 6104.49 35% or Rs. 220 per piece, whichever is higher - 186. 6104.51,6104.52,6104.53,6104.59 . 35% orRs. 110 per piece, . whichever is higher - 187. 6104.62,6104.63 35% or Rs. 315 per piece, whichever u higher. - 188. 6105.10, 6105.20,6105.90 35% or Rs. 135 per piece, whichever is higher. - 189. 6106.10 35% or Rs. 125 per piece. whichever is higher - 190. 6106.20 35% or Rs." 25 per piece, whichever is higher - 191. 6106.90 35% or Rs. 135 per piece, whichever is higher - 192. 6107.11,6107.12,6108.21 and 6108.22 35% or Rs. 30 per piece, whichever is higher - 193. 610891,6108.92 35% or Rs. 110 per piece, whichever is higher - 194. 6109.10 35% or Rs. 70 per piece, whichever is higher - 195. 6109.90 35% orRs. 130 per piece, whichever is higher - 196: 6110.10' 35% or Rs. 275 per piece, whichever is higher - 197. 6110.20 35% or Rs. 205 per piece, whichever is higher - 198. 6110.30 35% or Rs. 270 per piece, whichever is higher - 199. 6110.90 35% or Rs. 275 per piece, whichever is higher - 200. 6201.11,6201.12 and 6201.13 35% or Rs. 385 per piece, whichever is higher - 201. 6201.19, 6201.99, 6202.19, 6202.99, 6204.12, 6204.21, 6204.22, 6204.23, 6204.29, 6204.52, 6204.53, 6204.59, 6204.63, 6206.10, 6206.90, 6207.21, 6207.22, 6207.29, 6207.91. 6207.92, 6208.21, 6208.22, 6208.29, 6208.99. 62.09, 6210.10, 6211.11, 6211.12, 6211.20, 6211.31, 6211.39, 6211.41, 6211.49, 62.13. 6214.30, 6214.40.62.16and62.17 35% - 202. 6201.91,6201.92, 6201.93 35% orRs. 220 per piece, whichever is higher - 203. 6202.11,6202.12 and 6202.13 35% or Rs. 385 per piece, whichever is higher - 204. 6202.91, 6202.92 and 6292.93 35% orRs. 220 per piece, whichever is higher - 205. 6203.11 35% orRs. 1100 per piece, whichever is higher - - 206. 6203.12 35% orRs. 720 per piece, whichever is higher- - 207. 6203.19 35% orRs. 1110 per piece, whichever is higher - 208. 6203.21; 6203.22,6203.23 and -6203.29 35% orRs. 145 per piece, whichever is higher - 209. 6203.31 35% or Rs. 815 per piece, whichever is higher - 210. 6203.32 35% orRs. 450 per piece, whichever is higher - 211. 6203.33 35% or Rs. 815 per piece, whichever is-higher - 212. 6203.39 ''35% or Rs. 765 per piece, which ever is higher '- - 213. 6203.41 35% or Rs. 285 per piece, whichever is higher . 214. 6203.42 35% or Rs. 235 per piece, whichever is higher - 215. 6203.43 and 6203.49 35% or Rs. 200 per piece, whichever is higher - 216. 6204.11^6204.13 and 6204.19 . 35% or Rs. 11OO per piece, whichever is higher - 217. 6204.31 35% or Rs. 815 per piece. whichever is higher - 218. 6204.32 35% or Rs. 660 per piece, whichever is higher - 219. 6204.33,6204.39 35% or Rs. 815 per piece, whichever is higher - 220. 6204.41, 6204.42,6204.43, 6204.44 and 6204.49 35% or Rs. 145 per piece, whichever is higher - 221. 6204.51 35% or Rs . 485 per piece, whichever is higher - 222. 6204.61 35% or Rs 285 per piece, whichever is higher, - 223. 6204.62 35% or Rs. 215pcrpiecei whichever is higher - 224. 6204.69 and 6205.10 35% or Rs. 200 per piece, whichever is higher- - 225. 6205.20, 6205.30, 6205.90, 6206.20, 6206.30 and 6206.40 35% or Rs. 135 per piece, whichever is higher - 226. 6207.11.6207.19, 6207.99,6208.11, 6208.19, 6208.91 and 6208.92 35% or Rs. 160 per piece. - whichever-is higher - 227. 6210.20 35% or Rs. 365 per piece, whichever is higher - 228. 6210.30 35% or R». 305 per piece, whichever is higher - 229. 6210.40 and 6210.50 35% or Rs. 110 per piece, whichever b higher - 230. 6211.32,6211.33,6211.42 and 6211.43 35% or Rs. 435 per piece, whichever is higher - 231. 6212.10,6212,20,6212.30 and 6212.90 .35% or Rs. 30 per piece, whichever is higher - 232. 6214.10 35%- or Rs. 400 per piece, whichever is higher - 233. 6214.20 35% or Rs 180 per piece , whichever is higher - 234. 6214.90 . 35% or Rs. 75 per piece, whichever is higher - 235. 6215.10,6215.20 and 6215.90 35% or Rs. 55 per piece. whichever is higher - 236. 63 (except 6301 20, 6302.21,6302.31 and 63.10) 35% - 237. 630^20 35% or Rs. 285 per piece, whichever is higher - 238. 6302.21 35% or Rs. 108 per kg., whichever is higher - 239. 63d2?.31 35% or Rs. 96 per kg., whichever is higher - 240. 64 35% - 241. 65 35% - 242. 66 35% - 243. 67 35% - 244. 68 (except 68.06) 35% - 245. 69 (except 69.02 and 69.03) 35% - 246. 70 35% - 247. 71 35% - 248. 7201.50 25% - 249. 82.12, 82.13, 82.14 and 82.15 35% - 250. 83 35% - 251. 84.15, 8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11, 8422.19, 8422.90, 8423.10, 8448.19, 8450.11, 8450.12, 8450.19, 8450.90 and 8452.10 35% - 252. 8452.30 and 8452.40 25% - 253. 8452.90 35% - 254. 8469.11 20% - 255. 8469.12, 8469.20 and 8469.30 35% - 256. 84.70 20% - 257. 84.71 (except 8471.70) 15% - 258. 8471.70 Nil - 259. 84.72 and 8473.10 35% - 260. 8473.21and8473.29 20% - 261. 8473.30 15% - 262. . 8473.40 35% - 263. 8473.50 15% - 264. 84.82 and 8483.20 35% - 265. 85.06, 85.07, 85.09, 85.10. 85.11, 85.12, 85.13 and 85.16 (except 8516.90) 35% - 266. 8517.11. 8517.19. 8517.21.8517.22 25% - 267. 8517.90 15% - 268. 85.18 (except 8518.90), 85.19, 85.20 (except 8520.20) 35% - 269. 8520.20 20% - 270. 85,21 and 85.22 (except 8522.10) 35% - 271. 8523.11, 8523.12, 8523.13 arid 8523.20 20% - 272. 8523.30, 85.24'(except 8524.31, 8524.40 and 8524.91), 8525.30. 8525.40, 85.26, 85.27 (except 8527.90). 85.28. 8531.10. 8531.80, 8531.90 and 8532.10 35% - 273. 8531.20 20% - 274. 8532.21 Nil - 275. 8532.22 and 8532.23 20% - 276. 8532.24 Nil - 277. 8532.25, 8532.29 and 8532.30 20% - 278. 8532.90 and 8533.90 Nil - 279. 85.35 25% - 280. 85.39 35% - 281. 8540.40, 8541.90 and 85.42 Nil - 282. 8543.81 20% - 283. 85.44 (except 8544.70) 35% - 284. 86 (except 86.07 and 86.08) 35% - 285. 87 (except 87.10) 35% - 286. 8801.10 25% - 287. 8801.90 35% - 288. 8802.11and 8802.12 25% - 289. 8802.60, 8803.90, 8804.00, 8805.10 and 8805.20 35% - 290. 89 (except 89.80) 35% - 291. 90.01, 90.02, 90.03, 90.04, 90.05 and 90.06 (except 9006.91 and 9006.99) 35% - 292. 9007.11, 9007.19 and 9007.20 25% - 293. 90.08 (except 9008.90) and 90.09 (except 9009.99) 35% - 294. 9010.10 25% - 295. 9010.41, 9012.42 and 9010.49 Nil - 296. 9010.50 25% - 297. 9010.60 35% - 298. 9022.19, 9022.29, 9022.30 and 9022.90 35% - 299. 9026.20, 9026.80, 9026.90, 9027.20, 9027.30, 9027.50, and 9027.80 10% - 300. 9030.40 20% - 301. 9030.82 Nil - 302. 91.01, 91.02, 91.03, 91.04, 91.05, 91.06, 91.07, 9111.10, 9111.90 and 9113.10 35% - 303. 93 35% - 304. 94 35% - 305. 96 35% - 306. 97 (except 97.04) 35% - 307. 9804.90 and 98.05 35% - (T. R. Rustagi) Joint Secretary to the Government of India F. No. 334/1/2000-TRU