Seeks to exempt specified goods falling in the First Schedule to the Customs Tariff Act from Special Additional Duty (SAD) of Customs. - 019/2001 - Customs -Tariff

Seeks to exempt specified goods falling in the First Schedule to the Customs Tariff Act from Special Additional Duty (SAD) of Customs. 1st March, 2001 Notification No. 19/2001- Customs In exercise of the powers conferred by sub-section (1) of section 3A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table : Provided that in respect of the goods specified against S. Nos. 30, 31, 32, 42 and 43 of the said Table, "Nil" rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act. Table S. No. Chapter or heading No. or sub-heading No. Description of goods Standard rate (1) (2) (3) (4) 1. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock Nil 2. 6, 7, 8 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 Nil 3. 07.13 Pulses Nil 4. 15 All goods specified against S. No. 31 and 32 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods Nil 5. 15 Crude Vegetable oil of edible grade falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 Nil 6. 2309.90 Prawn feed Explanation . - Forthe removal of doubt, "prawn feed" means 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 Public Notice No. 19 (RE-88)/1997-2002, dated 24 th June, 1998 of the Government of India in the Ministry of Commerce and Industry. Nil 7. 25.03 Crude or unrefined sulphur Nil 8. 27.09, 27.10, 27.11, 27.12, 27.13, 27.14 or 27.15 All goods Nil 9. 28 Phosphoric acid for the manufacture of fertilizers Nil 10. 29 Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories Nil 11. 29 or 38 Gibberellic acid Nil 12. 31 Kyanite salts, in a form indicative of their use for manurial purpose Nil 13. 31 Muriate of potash for use as manure or for the production of complex fertilizers Nil 14. 31 Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of complex fertilizers Nil 15. 31 Composite fertilizers Nil 16. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose Nil 17. 3102.10 Urea for use as manure Nil 18. 3104.30 Potassium sulphate containing not more than 52% by weight of K 2 O Nil 19. 3105.30 Diammonium phosphate for use as manure or for the production of complex fertilizers Nil 20. 32 or 71 Silver Powder suspension Nil 21. 39 Silicone resin and silicone rubber Nil 22. 39.20 Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art films Nil 23. 48 Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes Nil 24. 4801.00 Newsprint Nil 25. 48.10 Lightweight coated paper weighing upto 70 g/m 2, imported by actual users for printing of magazines Nil 26. 10.01, 2301.20, 25.10, 2814.10, 2814.20, 3102.21, 3105.20, 3105.51, 3105.59, 3105.60, 3105.90, 44.01, 44.02, 44.03 or 52.01 All goods Nil 27. 51.01 Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation Nil 28. 5303.10 Raw jute Nil 29. 71 The following goods, namely:- (i) Raw pearls, other than cultured pearls; (ii) Rubies, emeralds and sapphires, unset and imported uncut; (iii) Rough diamonds; (iv) Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) (v) Rough semi-precious stones Nil 30. 71 Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994 Nil 31. 71 Gold and silver including ornaments ( but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 171/94-Customs, dated 30th September, 1994 and No. 172/94-Customs, dated the 30 th September, 1994 Nil 32. 71 Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997 Nil 33. 84 or 85 Parts of outboard motors, specified against S. No. 207 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions, specified in the Annexure to that notification in relation to such goods Nil 34. 84 or 85 All goods specified against S. Nos. 238 to 244 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods Nil 35. 84 or any other Chapter Goods specified against S. No. 213 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 -Customs, dated the 1st March, 2001 Nil 36. 88 Aeroplanes, helicopters, simulators of aeroplanes and gliders Nil 37. 89.01, 89.02, 89.04, 8905.10 or 8905.90 All goods (excluding vessels and other floating structures as are imported for breaking up), specified against S. No. 322 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2000, subject to the conditions specified in the Annexure to that notification in relation to such good Nil 38. 90.22 Linear accelerator with beam energy 15 MeV and above Nil 39. 98.01 All goods specified in items (i), (ii) and (iv) in column (3) against S. No. 368 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2000 Nil 40. 98.03 All goods imported by a passenger or a member of a crew as baggage in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 136/90-Customs, dated the 20th March, 1990, or No. 137/90-Customs, dated the 20th March, 1990 Nil 41. Any Chapter Goods specified against S. No. 347 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001 Nil 42. Any Chapter All goods which are exempt from - (a) the whole of the duty of customs leviable thereon under the First Schedule; and (b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act. Nil 43. Any Chapter All goods (a) in the case of which "Free" rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and (a) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason. Nil 44. Any Chapter All goods imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods: (i) 79/95-Customs, dated the 31st March, 1995 (ii) 80/95-Customs, dated the 31st March, 1995 (iii) 104/95-Customs, dated the 30th May, 1995 (iv) 110/95-Customs, dated the 5th June, 1995 (v) 111/95-Customs, dated the 5th June, 1995 (vi) 148/95-Customs, dated the 19th September, 1995 (vii) 149/95-Customs, dated the 19th September, 1995 (viii) 28/97-Customs, dated the 1st April, 1997 (ix) 29/97-Customs, dated the 1st April, 1997 (x) 31/97-Customs, dated the 1st April, 1997 Nil 45. Any Chapter All goods imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/97-Customs, dated the 7th April, 1997 Nil 46. Any Chapter Artificial plasma Nil 47. Any Chapter All goods, other than those specified against S. Nos. 1 to 46 above 4% ad valorem (T. R. Rustagi ) Joint Secretary to the Government of India F.No .334/ 1/2001-TRU