S. No
|
Heading, sub-heading tariff item
|
Commodity
|
From
|
To
|
|
|
Defence
|
|
|
1
|
Any Chapter
|
Specified Defence equipment and their parts imported by the Ministry of Defence or the Armed Forces
|
Applicable rate
|
Nil
|
|
|
Medical Devices
|
|
|
2
|
Any Chapter
|
Raw material, parts or accessories for use manufacture of artificial kidneys, disposable sterilized dialyzer and micro-barrier of artificial kidney
|
Applicable rate
|
Nil
|
|
|
Food processing
|
|
|
3
|
0801 32 10
|
Cashew kernel broken
|
₹ 60/ Kg or45%, whichever is higher
|
70%
|
4
|
0801 32 20,
0801 32 90
|
Cashew kernel whole, Cashew nuts shelled, others
|
₹ 75/ Kg or 45%, whichever is higher
|
70%
|
|
|
Nuclear Fuels and Nuclear Energy projects
|
|
|
5
|
2612 10 00
|
All forms of Uranium ores and Concentrates for generation of nuclear power (Uranium concentrate U3O8 already exempt)
|
2.5%
|
Nil
|
6
|
2844 20 00
|
All goods for use in generation of Nuclear power (Certain goods such as sintered natural uranium dioxide already exempt)
|
7.5%
|
Nil
|
7
|
9801
|
All goods required for setting up of the following power projects under project imports: -
a)Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara site Rajasthan
b)Kaiga Atomic Power project – 5 & 6, Kaiga site, Karnataka
c)Gorakhpur Atomic Power project- 3 & 4, GHAVP, Haryana
d)Chutka Atomic Power project- 1 & 2, Chutka site, Madhya Pradesh
|
Applicable rate
|
Nil
|
|
|
Oils and associated chemicals
|
|
|
8
|
Chapter 15,
2915 70,
3823 11 00,
3823 12 00, 3823 13 00,
3823 19 00
|
Palm stearin and other oils, having 20% or more free fatty acid, Palm Fatty Acid Distillate and other industrial monocarboxylic fatty acids, acid oils from refining, for use in manufacture of soap and oleochemicals.
|
Nil
|
7.5%
|
|
|
Petroleum and Petrochemicals
|
|
|
9
|
2709 00 00
|
Petroleum Crude
|
Nil
|
Re. 1 per tonne
|
10
|
2710
|
Naphtha
|
5%
|
4 %
|
11
|
2903 15 00
|
Ethylene dichloride (EDC)
|
2%
|
Nil
|
12
|
2910 20 00
|
Methyloxirane (Propylene Oxide)
|
7.5%
|
5%
|
13
|
|
Plastic and Rubber
|
|
|
14
|
3904
|
Poly Vinyl Chloride
|
7.5%
|
10%
|
15
|
3926 90 91,
3926 90 99
|
Articles of plastics
|
10%
|
15%
|
16
|
4002 31 00
|
All goods i.e. Butyl Rubber
|
5%
|
10%
|
17
|
4002 39 00
|
Chlorobutyl rubber or bromobutyl rubber
|
5%
|
10%
|
|
|
Paper and Paper products
|
|
|
18
|
48
|
a. Newsprint
|
Nil
|
10%
|
|
|
b.Uncoated paper used for printing of newspapers
|
|
|
|
|
c.Lightweight coated paper used for printing of magazines
|
|
|
19
|
4901 10 10,
4901 91 00,
4901 99 00
|
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.
|
Nil
|
5%
|
|
|
Textiles
|
|
|
20
|
5101
|
Wool Fibre
|
5%
|
2.5%
|
21
|
5105
|
Wool Tops
|
5%
|
2.5%
|
|
|
Flooring materials
|
|
|
22
|
2515 12 20,
6802 10 00,
6802 21 10,
6802 21 20,
6802 21 90,
6802 91 00,
6802 92 00
|
Marble Slabs
|
20%
|
40%
|
|
|
Inputs for Optical Fibres
|
|
|
23
|
28 or 70
|
Raw materials used in manufacture of Preform of Silica:-
(i)Refrigerated Helium Liquid (2804 29 10)
(ii)Silicon Tetra Chloride and Germanium Tetra Chloride (2812 19 20, 2812)
(iii)Silica Rods (7002 20 90)
(iv)Silica Tube (7002 31 00)
|
Applicable Rate
|
Nil
|
24
|
5603 94 00
|
Water blocking tapes for manufacture of optical fiber cable
|
Nil
|
20%
|
|
|
Precious Metals
|
|
|
25
|
7106
|
Silver dore bar, having silver content not exceeding 95%
|
8.5%
|
11%
|
26
|
7108
|
Gold dore bar, having gold content not exceeding 95%
|
9.35%
|
11.85%
|
27
|
71 or 98
|
(a) Gold (excluding ornaments studded with stones or pearls) imported by an eligible passenger as baggage
(b)Silver (excluding ornaments studded with stones or pearls) imported by an eligible passenger as baggage
|
10%
|
12.5%
|
|
|
Iron and Steel, Other base metals
|
|
|
28
|
7218
|
Stainless steel in ingots or other primary forms; semi-finished products of stainless less
|
5%
|
7.5%
|
29
|
7224
|
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
|
5%
|
7.5%
|
30
|
7225,
7225 19 90
|
Inputs for the manufacture of CRGO steel:-
a) MgO coated cold rolled steel coils
b)Hot rolled coils
c)Cold-rolled MgO coated and annealed steel
d)Hot rolled annealed and pickled coils
e)Cold rolled full hard
|
5%
|
2.5%
|
31
|
7226 99 30
|
Amorphous alloy ribbon
|
10%
|
5%
|
32
|
7229
|
Wire of other alloy steel (other than INVAR)
|
5%
|
7.5%
|
33
|
8105 20 10
|
Cobalt mattes and other intermediate products of cobalt metallurgy
|
5%
|
2.5%
|
|
|
Capital goods
|
|
|
34
|
8474 20 10
|
Stone crushing (cone type) plants for the construction of roads
|
Nil
|
7.5%
|
35
|
82, 84, 85 or 90
|
Capital goods used for manufacturing of following electronic items, namely-
(i)Populated PCBA
(ii)Camera module of cellular mobile phones
(iii)Charger/Adapter of cellular mobile phone
(iv)Lithium Ion Cell
(v)Display Module
(vi)Set Top Box
(vii)Compact Camera Module
|
Applicable rate
|
Nil
|
36
|
84, 85 or 90
|
Capital goods used for manufacturing of specified electronic items, namely-
(i)Cathode Ray tubes;
(ii)CD/CD-R/DVD/DVD-R;
(iii)Deflection components, CRT monitors/CTVs;
(iv)Plasma Display Panel
|
Nil
|
Applicable
|
|
|
Electronics
|
|
|
37
|
8504 40
|
Charger/Power adapter for CCTV camera/IP camera/DVR/NVR
|
Nil
|
15%
|
38
|
85
|
Specified electronic items like plugs, sockets, switches, connectors, relays.
|
Nil
|
Applicable rate
|
|
|
Automobile and automobile parts
|
|
|
39
|
8421 39 20,
8421 39 90
|
Catalytic convertor (All goods under these tariff items other than catalytic converters will continue at 7.5%)
|
5%
|
10%
|
40
|
8702, 8704
|
Completely Built Unit (CBU) of vehicles falling under heading 8702, 8704
|
25%
|
30%
|
41
|
Any Chapter
(i)E-Drive assembly,
(ii)On board charger,
(iii)E-compressor and
(iv)Charging Gun
|
Following parts of electric vehicles: -
|
Applicable rate
|
Nil
|
42
|
87
|
Prescribing actual user condition in respect of existing exemption from BCD to parts of Hybrid vehicles
|
-
|
-
|
|
|
Oil rigs and other goods used for oil exploration
|
|
|
43
|
84 or any other chapter
|
Providing option to pay BCD at transaction value on the disposal of goods, imported without payment of customs duty for petroleum operations / coal bed Methane operations where such disposal is made in unserviceable and mutilated condition
|
Applicable rate on depreciated value
|
7.5% on transaction value
|
|
|
Export Promotion for Sports goods
|
|
|
44
|
39 , 4407
|
Foam/EVA foam (39) and Pine Wood (4407) are being included in the list of items allowed duty free import upto 3% of FOB value of sports goods exported in the preceding financial year subject to specified conditions
|
Applicable rate
|
Nil
|
|
Clarifications and Miscellaneous changes regarding Basic Customs Duty
|
|
|
Fisheries
|
|
|
45
|
2309
|
Clarification is being issue that prawn feed and shrimp larvae feed, other than in pellet form will also attract 5% customs duty applicable on other fish feed in pellet form.
|