9911796707
TMI BlogSeeks to prescribe exemption and effective rates of basic customs duties for specified goods of Chapter 1 to 99 of the First Schedule to the Custom Tariff Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 (4) of the said Table; b. from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of 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 No. of which is mentioned in the corresponding entry in column (6) of the said Table. Provided that nothing contained in this notification shall apply to the goods specified against serial Nos. 238, 239, 240, 241, 242, 243 and 244 of the said Table on or after the 1st day of April, 2002 . Explanation.- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified. Table S.No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of edible grade, in loose or bulk form other than those specified against S. No. 30 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining Explanation.-The expression "Vegetable oil" means- a.in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and b.in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%. 75% - 4 32. 15 Crude palm oil and its fractions, of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati" 55% - 5 33. 15.05 All goods 15% - - 34. 1511.10 Crude palm oil and its fractions, of edible grade, in loose or bulk form 75% - - 35. 17.01 All goods 60% - - 36. 1702.11 or 1702.19 All goods 25% - - 37. 17.03 All goods 15% - - 38. 1704.10 All goods 35% - - 39. 1806.90 Food preparations, meant for infant use and put up for retail sale, of - (i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or (ii) go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Linear Alkyl Benzene 20% - 7 62. 27.01 Coking coal of ash content below 12% 5% - - 63. 27.01 Coking coal of ash content of 12% or more 15% - - 64. 2701.12 All goods other than coking coal 25% - - 65. 2707.99 Carbon black feedstock 25% - - 66. 27.09 All goods 10% - - 67. 27.10 Kerosene imported by the Indian Oil Corporation Limited for ultimate sale through the Public Distribution System. Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps. 5% - - 68. 27.10 All goods, other than i. Kerosene ii. Naptha Explanation.- "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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; Nil - 7 83. 2801.20 Iodine for manufacture of Potassium Iodate - Nil 7 84. 2836.20 Disodium Carbonate (Soda ash) 20% - - 85. 29 Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum 20% - - 86. 29 DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin Nil - - 87. 29 7-ACA, Pseudoionone, Methyl tertiary butyl ether 25% - - 88. 29 Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories 5% Nil - 89. 29 Maltol, for use in the manufacture of Deferiprone Nil 7 90. 29 or 38 Gibberellic acid 5% Nil - 91. 29, 30, 35, 38 or 39 The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :- (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.90 Extracted oleoresins 25% - - 109. 3302.10 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) 35% - - 110. 35 Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders 5% - 7 111. 35 Isolated soya protein 15% Nil - 112. 3506.99, 3901.10, 3902.10, 7220.90, 7304.90, 7306.40 or 7306.90 The following goods for the manufacture of syringes and needles falling under heading No. 90.18, namely:- (1) Adhesive epoxy grade falling under sub-heading No. 3506.99; (2) Low density polyethylene falling under sub-heading No. 3901.10; (3) Polypropylene falling under sub-heading No. 3902.10; (4) Stainless steel strip falling under sub-heading No. 7220.90; (5) Stainless steel capillary tube falling under sub-heading Nos. 7304.90, 7306.40 or 7306.90 15% - 7 113. 37 Film strips and film slides for educational purposes 15% Nil - 114. 37 Film of a predominantly educational character 15% Nil 13 115. 37 Microfilms, of printed books (including covers for printed books), periodicals (inclu ..... 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All goods (other than those falling under sub-heading Nos. 4301.30 and 4302.13) Nil - - 138. 47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) Nil - 17 139. 47.07 All goods imported for use in, or supply to, a paper manufacturing unit for manufacture of paper 5% Nil 18 140. 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 5% Nil - 141. 48.01 Newsprint 5% Nil - 142. 48.02 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 Nil - 143. 48.10 Light weight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 Current coins of the Government of Indi Nil Nil - 165. 71 Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) 5% - - 166. 71 Rough semi-precious stones 5% - - 167. 71 Cut and polished coloured gemstones 15% - - 168. 71 Ash and residues containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal 15% - - 169. 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 21 170. 71.02 Non-industrial diamonds (other than rough diamonds) 15% - - 171. 71.04 Rough synthetic stones 15% - - 172. 7110.11 or 7110.1 Platinum 15% - - 173. 72 Hot rolled stainless steel coils, other than seconds and defectives 25% - - 174. 72 Tin mill black plate (TMBP) coils, for the manufacture of tin plates only 25% - - 175. 72 or 73 All goods required for the manufacture of goods falling under Chapter 84 or 85 25% - 7 and 22 176. 72 or any other Chapter The horological raw materials specified in List 4 15% - 23 177. Any Chapter Coin blanks imported by a Mint of the Government of India Nil Nil 24 178. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India 25% - 28 201. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 25% - 29 202. 84 or 85 The following goods for the manufacture of ground power units and air jet starters, namely :- (1) Diesel engines of 2400 rpm; (2) Alternators of 400 Hz, 115/200 V and 2400 rpm; (3) Oil free dry screw compressor 15% - - 203. 84 or 90 Goods specified in List 6, designed for use in the leather industry 5% Nil - 204. 84 or any other Chapter The following goods, namely :- (1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salboni in West Bengal and at Mysore in Karnataka; (2) Plant, machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nasik in Maharashtra and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential for maintenance of the fertilizer plant mentioned above 5% 16% 35 212. 84 or any other Chapter Goods specified in List 9 required for use in a Green House 25% - 36 213. 84 or any other Chapter Goods specified in List 10 required for setting up crude petroleum refinery 5% 16% - 214. 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 vehicles; (2) Parts of the kits specified at (1) above 5% - 37 215. 84 or any other Chapter The following goods, namely:- (1) Kits required for the conversion of motor-spirit or diesel driven vehicles into Propane driven vehicles; (2) Parts of the kits specified at (1) above 5% - 37 216. 84 or any other Chapter The following goods, namely:- (1) Kits required for the conversion of motor-spirit or diesel driven vehicles into Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) above 5% - 37 217. 84 or any other Chapter Goods specified in List 11 required for construction of roads Nil Nil 38 218. 84 or any other Chapter Navigational, communication, air-traffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Printed circuit assemblies (including Cash Dispensing Mechanism and Deposit Modules) for Automatic Teller Machines (ATMs) 15% - - 235. 8479.50 or 8479.89 Machinery for production of commodities 25% - - 236. Any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 41 237. Any 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) 5% 16% 42 238. 85 Apparatus for carrier current line system or digital line systems, namely, HDSL system required for basic telephone service 5% 16% 43 239. 84, 85 or 90 Goods specified in List 13 required for cellular mobile telephone service 5% 16% 44 240. 84, 85 or 90 Goods specified in List 14 required for radio paging service 5% 16% 45 241. 84 or 85 Goods specified in List 15 required for closed user's group 64 KBPS domestic data network via INSAT satellite system 5% 16% 46 242. 84, 85 or 90 Goods specified in List 16 required for Public Mobile Radio Trunked Service (PMRTS) 5% 16% 47 243. 84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 The goods specified in List 24 5% - 56 259 85 (1) Newspaper page transmission and reception facsimile system or equipment; (2) Telephoto transmission and reception system or equipment 5% - 57 260. 85 One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books Nil - - 261. 85 Compact disc mechanism; tape deck mechanism 25% - - 262. 85 CNC Systems 25% - - 263. 85 or any other Chapter Parts of CNC systems 25% - 7 264. 85 Video cassettes and video tapes, of a predominantly educational character Nil Nil 58 265. 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Nil Nil - 266. 85 Deflection components for use in colour monitors for computers Nil - 7 267. 85 Compact Disc-Read Only Memory (CD-ROM) Nil - - 268. 85 Floppy diskette 15% - - 269. 8501.10 Stepper Motors for use in the manufacture of goods falling under heading No. 84.71 5% - 7 270. 8504.10 Ballasts for compact fluorescent lamps 25% - - 271. 8504.40 Static converters for automatic data processing machines and units thereof, and telecommunication appa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - 286. 8525.10 Transmission apparatus other than apparatus for radio broadcasting or television 15% - - 287. 8525.20 Cellular Phones and Radio trunking terminals 5% - - 288. 8525.40 Digital still image video cameras 15% - - 289. 8527.90 or 8529.90 Portable receivers for calling, alerting or paging and Parts (including populated PCBs) of portable receivers for calling, alerting or paging 5% - - 290. 8529.10 Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy 15% - - 291. 8529.90 Parts of Cellular Phones and Radio Trunking terminals 5% - - 292. 8529.90 Parts (including populated PCBs) of - (i) transmission apparatus other than apparatus for radio-broadcasting or television; transmission apparatus incorporating reception apparatus; (ii) digital still image video cameras 15% - - 293. 8531.80 Flat panel displays of a kind used in automatic data processing machines and tele- communication apparatus 15% - - 294. 8531.90 Parts of indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparatus, accessories and parts specified in List 25, imported by a licensed amateur radio operator 5% - 61 310. 85 or any other Chapter Parts, sub-assemblies, SKD kits, CKD kits of Approach Surveillance Radar (ASR) and Mode-S Monopulse Secondary Surveillance Radar (MSSR) and spares for maintenance of such equipment, required for the modernisation of airport facilities 25% - 62 311. 85 or any other Chapter The following goods, namely:- (1) Mono or Bi polar Membrane Electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for modernisation by using membrane cell technology, of an existing caustic soda unit ; (2) Membranes for replacement of worn out membranes in an industrial plant based on membrane cell technology 15% - 63 312. 85 or any other Chapter Goods imported for being tested in specified test centres Nil Nil 64 313. 87 Tricycles designed for use by crippled and disabled persons 15% - - 314. 87.03 New vehicles, which have not been registered anywhere prior to importation (including those presented unassembled or dis-assembled), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion grade optical fibres or optical fibre cables; (C) Goods specified in List 27, for manufacture of telecommunication grade FRP 5% - 7 327. 70 or 90 Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables. 5% - 7 328. 90.01 Optical fibre, for the manufacture of telecommunication grade optical fibre cables 15% - 7 329. 9001.10 Optical fibre cables 25% - - 330. 9013.80 Liquid crystal devices Nil - - 331. 9013.90 Parts and accessories of Liquid crystal devices Nil - - 332. 9017.10 or 9017.20 Drafting or drawing machines 15% - - 333. 9017.90 Printed circuit assemblies for drafting or drawing machines of heading No. 90.17 15% - - 334. 90.22 X-Ray Baggage Inspection Systems and parts thereof Nil - 72 335. 9027.90 Parts and accessories of products of heading No. 90.27, other than for gas or smoke analysis apparatus and microtomes 10% - - 336. 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 fo ..... 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List 30; (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above Nil Nil - Nil - 53 352. 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 31; (B) Accessories of the medical equipment at (A) above; (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above Nil Nil Nil - - - - - 53 353. 90 or any other Chapter Goods for Tubal Occlusion specified in List 32 Nil Nil - 354. 90 or any other Chapter Goods specified in List 33 imported by a handicapped or disabled person for his personal use Nil Nil 80 355. 91 or 9804.90 Braille watches and Braille one-day alarm clocks Nil - - 356. 91 Parts and cases, of Braille watches, for the manufacture of braille watches Nil - 7 357. 91 or any other Chapter Parts, for the manufacture of electronic modules (including semi-knocked down packs and completely knocked down packs) of digital, analogue, digi-ana and similar combination type electronic wrist watches (watches which are designed primarily to show the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired for setting up of any Nuclear Power Project specified in List 35, 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 Nil Nil 86 371. 98.04 The following goods, imported by post or air, for personal use, namely: - (A) The life saving drugs or medicines (including diagnostic test kits) specified in List 2; (B) Other life saving drugs or medicines Nil Nil Nil Nil - 8 372. 98.05 All goods 35% 16% - 373. Any Chapter Used bona fide personal and household effects belonging to a deceased person Nil Nil 87 374. Any Chapter Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees Nil Nil - 375. 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 Nil Nil 88 376. Any Chapter a. Fasteners and poly wadding materials; b. Inlay cards; c. Shoulder pads; d. Buckles; e. Eyelets; f. Hooks and eyes; g. Rivets; h. Colla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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