S.No
|
Heading, sub-heading, tariff item
|
Commodity
|
From
|
To
|
|
|
Animals
|
|
|
1.
|
0101 21 00
|
Pure-bred breeding horses
|
30%
|
Nil
|
|
|
Fuels, Chemicals and Plastics
|
|
|
2.
|
27
|
Very low Sulphur fuel oil meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO), under the same conditions as available to IFO 180 CST and IFO 380 CST under entry at S. No. 139 of notification No. 50/2017-Customs dated 30.06.2017.
|
10%
|
Nil
|
3.
|
2713 12 10, 2713 1290
|
Calcined Petroleum Coke
|
10%
|
7.5%
|
4.
|
2843
|
Colloidal precious metals; compounds of precious metals; amalgams of precious metals
|
7.5%
|
10%
|
5.
|
2916 12 10
|
Butyl Acrylate
|
5%
|
7.5%
|
6.
|
3907 99 90
|
Polyester Liquid Crystal Polymers (LCP) for use in manufacture of connectors
|
7.5%
|
Nil
|
7.
|
3920 10 99
|
Calendared plastic sheets for use in manufacturing of smart cards
|
10%
|
5%
|
|
|
Paper Industry
|
|
|
8.
|
48
|
a) Newsprint, if the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI)
b) Uncoated paper used for printing newspaper, if the importer, at the time of import' is an establishment registered with the Registrar of Newspapers, India (RNI)
c) Lightweight coated paper used for printing magazines, subject to end-use conditions
|
10%
|
5%
|
|
|
Sports Goods
|
|
|
9.
|
44
|
List of items allowed duty free import up to 3% of FOB value of sports goods exported in the preceding financial year is being amended to include-Willow
|
Applicable rate
|
Nil
|
|
|
Precious Stones and Metals
|
|
|
10.
|
7108
|
Gold used in the manufacture of semiconductor devices or light emitting diodes
|
Nil
|
12.5%
|
11.
|
7103
|
Rubies, emeralds, sapphires - unset and imported uncut
|
Nil
|
0.5%
|
12.
|
7103
|
Rough coloured gemstones
|
Nil
|
0.5%
|
13.
|
7103
|
Rough semi-precious stones
|
Nil
|
0.5%
|
14.
|
7103
|
Pre-forms of precious and semi-precious stones
|
Nil
|
0.5%
|
15.
|
7104
|
Rough synthetic gemstones
|
Nil
|
0.5%
|
16.
|
7104
|
Rough cubic zirconia
|
Nil
|
0.5%
|
17.
|
7104
|
Polished Cubic Zirconia
|
5%
|
7.5%
|
18.
|
7110
|
Platinum or Palladium used in manufacture of-.
a) All goods, including Noble Metal Compounds and Noble Metal Solutions [2843]
b) Catalyst with precious metal or precious metal compounds as the active substance [3815 12]
|
12.5%
|
7.5%
|
19.
|
7112
|
Spent Catalyst/Ash containing precious metal like gold from which such precious metal is retrieved subject to specified conditions.
|
12.5%
|
11.85%
|
|
|
Machinery
|
|
|
20.
|
84
|
Goods specified in List 10 of Notification No. 50/2017-Customs dated 30.62017, required for use in high voltage power transmission project
|
5%
|
7.5%
|
21.
|
8432 80 20
|
Rotary tillers/weeder
|
2.5%
|
7.5%
|
22.
|
84 or any other Chapter
|
Goods specified in List 14 of Notification No. 50/2017 - Customs dated 30.6.2017, required for construction of road like paver finisher, machines for filling up cracks in roads, mobile bridge inspection units etc.
|
Nil
|
Applicable BCD
|
23.
|
8501
|
Motors like Single Phase AC motors, Stepper motors, Wiper Motors etc.
|
7.5%
|
10%
|
|
|
Electronic goods, parts thereof
|
|
|
24.
|
74
|
Copper and articles thereof used in manufacturing of specified electronic items
|
Nil
|
Applicable BCD
|
25.
|
8504 40
|
Specified Chargers and power adapters
|
Applicable BCD
|
20%
|
26.
|
8517 70 10
|
PCBA of Cellular mobile phones (with effect from 01.04.2020)
|
10%
|
20%
|
27.
|
8517 70 90
|
Fingerprint readers/scanner, for use in Cellular mobile phones
|
Nil
|
15%
|
28.
|
8517 70 90
|
Vibrator/Ringer of Cellular mobile phones(with effect from 01.10.2020)
|
Nil
|
10%
|
29.
|
8517 70 90
|
Display Panel and Touch Assembly of Cellular mobile phones (with effect from 01.10.2020)
|
Nil
|
10%
|
30.
|
8518 30 00
|
Headphones and Earphones
|
Applicable BCD
|
15%
|
31.
|
8518 90 00
|
Following parts of Microphone for use in manufacture of Microphone namely,
a) microphone cartridge
b) microphone holder
c) microphone grill
d) microphone body
|
10%
|
Nil
|
32.
|
8538
|
Micro-fuse base, sub-miniature fuse base, Micro-fuse Cover and sub-miniature fuse cover for use in manufacture of micro fuse and sub-miniature fuse.
|
7.5%
|
Nil
|
|
|
Automobile and automobile parts
|
|
|
33.
|
2843
|
Noble metal solutions and noble metal compounds used in manufacture of catalytic converter and their parts
|
5%
|
10%
|
34.
|
7110
|
Platinum or Palladium used in manufacturing of catalytic converter and their parts
|
5%
|
Applicable BCD
|
35.
|
84 or any other Chapter
|
(A) Parts of catalytic converter tor manufacture of catalytic converters.
(B) The following goods for use in the manufacture of catalytic converters and its parts, namely: -
(i) Raw substrates (ceramics)
(ii) Wash coated substrates (ceramics)
(iii) Raw substrates (metal)
(iv) Wash coated substrates (metal)
(v) Stainless steel wire cloth stripe
(vi) Wash coat
|
5%
|
7.5%
|
36.
|
8702, 8704
|
Completely Built Units (CBUs) of commercial vehicles (other than electric vehicles) (with effect from 01.04.2020)
|
30%
|
40%
|
37.
|
8702, 8704
|
Completely Built Units (CBUs) of commercial electric vehicles (with effect from 01.04.2020)
|
25%
|
40%
|
38.
|
8703
|
Semi Knocked Down (SKD) forms of electric passenger vehicles (with effect from 01.04.2020)
|
15%
|
30%
|
39.
|
8702, 8704, 8711
|
Semi Knocked Down (SKD) forms of electric vehicles- Bus, Trucks and Two wheelers (with effect from 01.04.2020)
|
15%
|
25%
|
40.
|
8702, 8703, 8704, 8711
|
Completely Knocked Down (CKD) forms of electric vehicles - Passenger vehicles, Three wheelers, Two wheelers, Bus and Trucks (with effect from 01.04.2020)
|
10%
|
15%
|
|
|
Defence sector
|
|
|
41.
|
73,84,85,87,88,89,90,93
|
Exemption from import duty for specified military equipment, when imported by Defense PSUs and other PSUs for defence forces.
|
As applicable
|
Nil
|