Effective rates of customs duty and IGST for goods imported into India.
50\/2017 Dated:- 30-6-2017 Customs -Tariff
Customs
Effective rates of duties under various chapters
Cus
Superseded vide Notification No. 45\/2025-Customs dated 24-10-2025 w.e.f. 01-11-2025
\nGOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(DEPARTMENT OF
\nGOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(DEPARTMENT OF REVENUE)
\nNotification No. 50 \/2017 -Customs
\nNew Delhi, the 30th June, 2017
\nG.S.R. 785 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12\/2012 -Customs, dated the 17th March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp;read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies, dried = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n1512 19 10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 47[2202 99] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . No. shall have effect after 31st March, 2023.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied Propane = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 11[the 19th July, 2012] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of telecommunication grade optical fibres or optical fibre cables; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n* = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 18:18:18 NPK fertilizers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2026.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ity chips = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficial parts of the body falling under sub-heading 9021 31 or 9021 39], namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 80. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a unit for manufacture of news print = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S. No. 337] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eding 95% = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f a piece of jewellery in place. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g under Chapter 72 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ar worn- out dies exported out of India for repairs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5% = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r contractor for the purpose of conducting petroleum operations on behalf of such licensee\/lessee or contractor, as the case maybe = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rude petroleum refinery = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Palladium for use in the manufacture of: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fect after the 31st March, 2029.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e effect after the 31st March, 2022.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or management of a Municipal Fund, for use in combating malaria and other mosquito borne disease. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(ii) motor cars falling under heading 8703; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n* = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tem 8448 19 00); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (i) Microphone Cartridge; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated printed circuit boards; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , 2023.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 71 00); and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n omplete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n– = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n k of cellular mobile phone = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 714 91 00, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons for satellite including its spares and consumables] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding of imported goods and loading of export goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n necessary license under the Merchant Shipping Act,1958 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es of this entry, it is clarified that in the case of raw materials and parts already imported under S. No. 558 above and lying unutilized,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Leaf Collimator\/ Iris (9022 29 00 or 9022 90 90).] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay Tube (9022 30 00)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 0 or any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n* = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , namely, Vindhyachal STPP Stage -V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M\/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n NG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 31st March, 2029.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n composite hockey sticks; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 31st day of March, 2029.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate or license, as the case may be, issued by the Directorate General of Foreign Trade in accordance with the procedure, as may be specified by the Directorate General of Foreign Trade by a Notification or Public Notice, as the case maybe. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer\/Civil Surgeon of the district, in each individual case = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tives. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion, “newspaper” means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onded warehouse and pays the duty leviable thereon before his clearance from customs. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such repair; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n acture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respect of the goods so transferred; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n effect that,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oduces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gy (MNRE) certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12\/2012- Customs, dated the 12th March, 2012. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r such exchange of spinnerettes; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t two years from the date of importation; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 619[73. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aid Commissioner to have been installed or otherwise used for the aforesaid purposes, = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:
\nTable
\nS.No.
\nChapter or Heading or sub-heading or tariff item
\nDescription of goods
\nStandard rate
\nIntegrated Goods and Services Tax
\nCondition No.
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n1.
\n1
\nAnimals and birds imported by zoo
\nNil
\n–
\n–
\n2.
\n1
\nCows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock
\n5%
\n–
\n–
\n3.
\n1
\nGrandparent poultry stock and donkey stallions
\n25%
\n–
\n–
\n744[3AA.
\n0207 25 00;
\n0207 27 00
\nMeat and edible offal, of turkeys, frozen
\n5%
\n–
\n-]
\n749[3AB.
\n0207 42 00;
\n0207 45 00
\nMeat and edible offal, of ducks, frozen
\n5%
\n–<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n245G[11.
\n*
\n*
\n*
\n*
\n]
\n503b[12.
\n*
\n*
\n*
\n*
\n\t
\n13.
\n*
\n*
\n*
\n*
\n\t
\n14.
\n*
\n*
\n*
\n*
\n]
\n14A
\n165[*
\n*
\n*
\n*
\n*]
\n504a[15.
\n*
\n*
\n*
\n*
\n]
\n16.
\n0511 99 99
\nHuman Embryo
\n651[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\nNil
\n–
\n2
\n17.
\n06, 07, 08, 09 or 12
\nPlanting 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.
\n5%
\n–
\n3
\n245H[18.
\n*
\n*
\n*
\n*
\n]
\n19.
\n0703 10
\nAll goods
\nNil
\n–
\n–
\n20.
\n0713
\n335[Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)]]
\nNil
\n–
\n–
\n24[20A
\n234[0713 10]
\nPeas (Pisum sativum)
\n336[10%]
\n–
\n-]
\n699[20B
\n0713 60 00
\nTur Whole
\nNil
\n–
\n-]
\n21.
\n0713 40 00, 0713 60 00
\n700[Tur (other than Tur Whole)]
\n10%
\n–
\n–
\n91[21A.
\n95[0713 20 10]
\nKabuli Chana
\n336[10%]
\n–
\n-]
\n115[21B
\n0713 20 20
\nBeng<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10%
\n–
\n-]
\n761[32AD.
\n1207 99 90
\nShea Nuts
\n15%
\n–
\n-]
\n720[32B
\n*
\n*
\n*
\n*
\n]
\n508[33.
\n*
\n*
\n*
\n*
\n*]
\n508a[34.
\n*
\n*
\n*
\n*
\n*]
\n508a[35.
\n*
\n*
\n*
\n*
\n*]
\n247[36.
\n*
\n*
\n*
\n*
\n]
\n508a[37.
\n*
\n*
\n*
\n*
\n*]
\n247[38.
\n*
\n*
\n*
\n*
\n]
\n508a[39.
\n*
\n*
\n*
\n*
\n*]
\n247[40.
\n*
\n*
\n*
\n*
\n]
\n508a[41.
\n*
\n*
\n*
\n*
\n*]
\n508a[42.
\n*
\n*
\n*
\n*
\n*]
\n508a[43.
\n*
\n*
\n*
\n*
\n*]
\n340[44.
\n*
\n*
\n*
\n*
\n]
\n508a[45.
\n*
\n*
\n*
\n*
\n*]
\n46.
\n1209
\nAll goods (other than those falling under sub-headings 1209 91 and 1209 99)
\n15%
\n–
\n–
\n247[47.
\n*
\n*
\n*
\n*
\n]
\n508b[48.
\n*
\n*
\n*
\n*
\n*]
\n49.
\n472[1211 30 00, 1211 40 00, 1211 50, 1211 60 00 or 1211 90]
\nAll goods, fresh or dried, other than liquorice roots
\n15%
\n–
\n–
\n509[50.
\n*
\n*
\n*
\n*
\n]
\n510a[51.
\n*
\n*
\n*
\n*
\n]
\n511[52.
\n*
\n*
\n*
\n*
\n]
\n53.
\n1301 90 49
\nOleopine resin
\n5%
\n–
\n–
\n54.
\n1302 14, 1302 19 or 1302 20 00
\nAll goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)
\n15%
\n–
\n–
\n653[54A.
\n1504 20
\nF<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAll goods
\n466[32.5%]
\n–
\n–
\n251[72.
\n*
\n*
\n*
\n*
\n]
\n73.
\n1514 11 or 1514 91
\nAll goods, edible grade
\n110[35%]
\n–
\n–
\n74.
\n1514 19 or 1514 99
\nAll goods, edible grade
\n111[45%]
\n–
\n–
\n75.
\n1516 10
\nAll goods
\n30%
\n–
\n–
\n76.
\n473[1516 20, 1516 30 00]
\nAll goods
\n80%
\n–
\n–
\n77.
\n474[1516 20, 1516 30 00]
\nAll goods of edible grade
\n112[45%]
\n–
\n–
\n251[78.
\n*
\n*
\n*
\n*
\n]
\n79.
\n1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21 or 1518 00 31
\nAll goods of edible grade
\n113[45%]
\n–
\n–
\n80.
\n1517 or 1518
\nAll goods other than edible grade
\n30%
\n–
\n–
\n512[80A.
\n1518
\nAlgal Oil for manufacturing of aquatic feed
\n764[Nil]
\n–
\n9]
\n81.
\n1520 00 00
\nCrude glycerin
\n7.5%
\n–
\n–
\n654[81A.
\n1520 00 00
\nCrude glycerin for use in manufacture of Epichlorohydrin
\n2.5%
\n–
\n9]
\n513[82.
\n*
\n*
\n*
\n*
\n]
\n251[83.
\n*
\n*
\n*
\n*
\n]
\n79[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n80[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n81[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n82[***]
\n\t&nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCranberry products
\n10%
\n–
\n–
\n655[100A.
\n2102 20 00
\nAlgal Prime (flour) for use in manufacture of aquatic feed
\n766[Nil]
\n–
\n9]
\n51[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n103[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n103.
\n2106 90
\nAll goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade)
\n52[50%]
\n–
\n–
\n104.
\nAny Chapter
\nThe goods specified in List 1 used in the processing of sea-food.
\nNil
\n–
\n10
\n342[104A.
\n2204, 2205, 2206, 2208
\nAll goods
\n50%
\n–
\n-]
\n656[104B.
\n2207 20 00
\nDenatured ethyl alcohol for use in manufacture of industrial chemicals
\nNil
\n–
\n9
\n767[104BA.
\n2301 10 90
\nInsect Meal for use in research and development purposes in aquatic feed manufacturing
\n5%
\n–
\n9 and
\n119]
\n104C.
\n2301 20
\nFish meal for use in manufacture of aquatic feed
\n5%
\n–
\n9
\n104D.
\n2301 20
\nKrill m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n(i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and
\n\t
\n\t
\n\t
\n\t
\n\t
\n(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 the Public Notice No. 1 (RE-88)\/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.
\n\t
\n\t
\n\t
\n516b[119A.
\n*
\n*
\n*
\n*
\n]
\n516b[120.
\n*
\n*
\n*
\n*
\n]
\n516b[121.
\n*
\n*
\n*
\n*
\n]
\n517[122.
\n*
\n*
\n*
\n*
\n]
\n517a[123.
\n*
\n*
\n*
\n*
\n]
\n518[124.
\n*
\n*
\n*
\n*
\n]
\n125.
\n175[*
\n*
\n*
\n*
\n*]
\n126.
\n2518
\nDolomite for metallurgical use conforming to IS:10346-2004
\n2.5%
\n–
\n–
\n518a[127.
\n*
\n*
\n*
\n*
\n]
\n128.
\n2521
\nLimestone for metallurgical use conforming to IS:10345-2004
\n2.5%
\n–
\n–
\n518b[129.
\n*
\n*
\n*
\n*
\n*
\n130.
\n*
\n*
\n*
\n*
\n]
\n347[131.
\n*
\n*
\n*\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\t
\n520[****]
\n5%
\n–
\n9
\n657[132A.
\n2529 22 00
\nAcid grade fluorspar containing by weight more than 97% of calcium fluoride
\n2.5%
\n–
\n-]
\n133.
\n26
\nGold ores and concentrates for use in the manufacture of gold
\nNil
\n–
\n9 and 12
\n520a[134.
\n*
\n*
\n*
\n*
\n*
\n135.
\n*
\n*
\n*
\n*
\n*
\n136.
\n*
\n*
\n*
\n*
\n*
\n137.
\n*
\n*
\n*
\n*
\n*
\n138.
\n*
\n*
\n*
\n*
\n]
\n139.
\n27
\nThe following bunker fuels for use in ships or vessels, namely:-
\nNil
\n–
\n13
\n\t
\n\t
\n(i) IFO 180 CST;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(ii) IFO 380 CST
\n\t
\n\t
\n\t
\n\t
\n\t
\n252[(iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards\/Marine Fuel 0.5% (FO)]
\n\t
\n\t
\n\t
\n347[140.
\n*
\n*
\n*
\n*
\n]
\n348[141.
\n2701, 2702, 2703
\nAll goods
\n658[2.5%]
\n–
\n-]
\n649[141A
\n*
\n*
\n*
\n*
\n]
\n141B
\n*
\n*
\n*
\n*
\n]
\n659[141C
\n*
\n*
\n*
\n*
\n]
\n520b[142.
\n*
\n*
\n*
\n*
\n*\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLiquified Butane
\n2.5%
\n–
\n-]
\n522a[154.
\n*
\n*
\n*
\n*
\n]
\n155.
\n2711
\nLiquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received.
\nNil
\n–
\n9
\n\t
\n\t
\nExplanation. – For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit.
\n\t
\n\t
\n\t
\n710[155A.
\n27111910, 27111920, 27111990
\nLiquified Petroleum Gas (LPG)
\n5%
\n–
\n-]
\n522b[156.
\n*
\n*
\n*
\n*
\n*
\n157.
\n*
\n*\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n15
\n165.
\n2716 00 00
\nElectrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 12[the 19th July, 2012]-
\nPaisa per KWh
\n\t
\n\t
\n\t
\n\t
\n(a) imported coal as fuel
\n24
\n–
\n15
\n\t
\n\t
\n(b) domestic coal as fuel
\n24
\n–
\n15
\n\t
\n\t
\n(c) mix of domestic gas\/RLNG as fuel
\n18
\n–
\n15
\n\t
\n\t
\n(d) RLNG as fuel
\n21
\n–
\n15
\n166.
\n524[28, 29, 30 or 38]
\nThe following goods, namely : –
\n\t
\n\t
\n\t
\n\t
\n\t
\n858[****]
\n5%
\n–
\n–
\n\t
\n\t
\n(B) Bulk drugs used in the manufacture of drugs or medicines 859[specified in List 3]
\n860[****]
\n5%
\n–
\n9
\n524A[166A.
\n28, 29 or 30
\nBulk drugs used in the manufacture of:
\n\t
\n\t
\n\t
\n(i) Poliomyelitis Vaccine (Inactivated and live)
\n5%
\n–
\n9
\n(ii) Monocomponent <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n9
\n\t
\n\t
\n(B) Fibre reinforced plastic rods (FRP),for the manufacture of telecommunication grade optical fibres or optical fibre cables;
\nNil
\n–
\n9
\n\t
\n\t
\n(C ) Goods specified in List 6 for manufacture of telecommunication grade FRP.
\n866[****]
\nNil
\n–
\n9
\n527a[169.
\n*
\n*
\n*
\n*
\n]
\n258[
\n*
\n*
\n*
\n*
\n]
\n528[171.
\n*
\n*
\n*
\n*
\n]
\n172.
\n28 or 38
\nThe following goods, namely:-
\nNil
\n–
\n9
\n\t
\n\t
\n(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(b)Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;
\n\t
\n\t
\n\t
\n529[173.
\n*
\n*
\n*
\n*
\n]
\n529a[174.
\n*
\n*
\n*
\n*
\n]
\n530[175.
\n*
\n*
\n*
\n*
\n]
\n176.
\n2807 00 10
\nSulphuric acid for the manufacture of fertilizers
\n5%
\n–
\n–
\n177.
\n2809 20 10
\n259[Phosphoric acid]
\n5%
\n–
\n–
\n867[177A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n(v) Enzyme glucose oxidase;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(vi) Animal anti-human immunoglobins;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(vii) Protein A or Protein A Gold Conjugates;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(viii) Polystyrene latex beads;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(ix) Deactivated enzyme labeled human anti-HIV reagent;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(x) Enzyme conjugates of antibodies or antigens or Protein A;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(xiii) Stabilizers for the Enzyme conjugate;
\n\t
\n\t
\n\t
\n189.
\n29 or 38
\nGibberellic acid
\n5%
\n–
\n–
\n190.
\n29
\nDL-2 Aminobutanol, Diethyl malonate, Triethyl o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*
\n*
\n*
\n]
\n22[212A.
\n30
\nMedicines\/drugs\/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions.
\nExplanation: For the purpose of this notification, –
\n“International Organisation means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply.
\n775[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.]
\nNil
\nNil
\n103]
\n213.
\n30 or any other Chapter
\nDrugs and materials
\n776[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.]
\nNil
\n–
\n20
\n641[213A
\n30
\nDiethylcarbamazine (DEC) tablets
\n–
\nNIL
\nNIL]
\n214.
\nAny Chapter
\nArtificial Plasma
\n5%
\n–
\n–
\n535[215.
\n*
\n*
\n*
\n*
\n]
\n535[216.
\n*
\n*
\n*
\n*
\n]
\n535[216A.
\n*\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5%
\n–
\n–
\n\t
\n\t
\n(g) NPK 13:05:26
\n2.5%
\n–
\n–
\n\t
\n\t
\n(h) 20:20:20 NPK fertilizers
\n2.5%
\n–
\n–
\n\t
\n\t
\n(i) 6:12:36 NPK fertilizers
\n2.5%
\n–
\n–
\n\t
\n\t
\n(j) Potassium magnesium sulphate
\n2.5%
\n–
\n–
\n\t
\n\t
\n(k) 19:19:19 NPK fertilizers
\n2.5%
\n–
\n–
\n\t
\n\t
\n(l) NPK 12:30:15
\n2.5%
\n–
\n–
\n\t
\n\t
\n(m) NPK 12:32:14
\n2.5%
\n–
\n–
\n\t
\n\t
\nII. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:-
\n\t
\n\t
\n\t
\n\t
\n\t
\n(a) Super phosphoric acid ( 70% P2 O5)
\n5%
\n–
\n–
\n\t
\n\t
\n(b) Ammonium poly phosphate (10-34-0) (Liquid)
\n5%
\n–
\n–
\n\t
\n\t
\n(c ) Zincated phosphate ( Suspension)
\n5%
\n–
\n–
\n226.
\n707[3102 10]
\nUrea
\n355[Nil]
\n–
\n–
\n227.
\n3104 30 00
\nPotassium sulphate, containing not more than 52% by weight of potassium oxide
\n5%
\n–
\n–
\n228.
\n3105 30 00
\nDiammonium phosphate, for use as manure o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n358[9 and 22]
\n779[238.
\n*
\n*
\n*
\n*
\n]
\n239.
\n330210
\nAll 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)
\n10%
\n–
\n–
\n537a[240.
\n*
\n*
\n*
\n*
\n*]
\n538[241.
\n*
\n*
\n*
\n*
\n]
\n538[242.
\n*
\n*
\n*
\n*
\n]
\n260[243.
\n*
\n*
\n*
\n*
\n]
\n260[244.
\n*
\n*
\n*
\n*
\n]
\n260[245.
\n*
\n*
\n*
\n*
\n]
\n260[246.
\n*
\n*
\n*
\n*
\n]
\n260[247.
\n*
\n*
\n*
\n*
\n]
\n538[248.
\n*
\n*
\n*
\n*
\n]
\n249.
\n38
\nBio-pesticides, based on –
\n(i) Bacillus thuringiensis var. kurstaki
\n(ii) Bacillus thuringiensis var. israelensis
\n(iii) Bacillus sphaericus
\n(iv) Saccharopolyspora spinosa
\n5%
\n–
\n–
\n121[249A
\n476[3822 90 90]
\n184[All goods]
\n10%
\n–
\n-]
\n538a[250.
\n*
\n*
\n*
\n*
\n*]
\n868[250A.
\n*
\n*
\n*
\n*
\n*]
\n538a[251.
\n*
\n*
\n*
\n*
\n*]
\n186[*
\n*
\n*
\n*
\n*]
\n9
\n253.
\n478[3824 99 00, 8505 11 90]
\nThe following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(h) zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, 'D' ring, 'O' ring, bridge fitting, metal frame \/ bag frame, metal letters\/interior plate\/logo
\n(i) faucet \/ lotion pump for dispensers of plastic\/stainless steel\/metal
\n869[(j) Electric parts for fitting on electric lamp \/ table lamp \/ wall lamp \/ ceiling Lamp \/ door lamp \/ Window lamp \/ Garden lamp\/ wire roll\/Christmas ornamentation
\n(k) Chemical \/ lacquer required for improved finish of export product
\n(l) Wood Polish materials
\n(m) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials
\n(n) Clock movement
\n(o) Adhesive \/ glue
\n(p) Natural essential oils\/ aromatic chemicals
\n(q) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts
\n(r) Resins]
\nNil
\n–
\n9 and 870[124]
\n257B.
\n39, 48 or any other
\n782[The goods specified in List 39, when imported by b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n(i) Special grade stainless steel;
\nNil
\n–
\n9
\n(ii) Titanium alloys;
\nNil
\n–
\n9
\n(iii) Cobalt-chrome alloys;
\nNil
\n–
\n9
\n(iv) 785[All types of polyethylene]
\nNil
\n–
\n9
\n261.
\n39 or 74
\n(i) Alatheon
\n(ii) Copper wire
\nNil
\n–
\n9 and 25
\n540a[262.
\n*
\n*
\n*
\n*
\n*]
\n262[263.
\n*
\n*
\n*
\n*
\n]
\n262[264.
\n*
\n*
\n*
\n*
\n]
\n265.
\n3902
\nCapacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film
\nNil
\n–
\n9
\n262[266.
\n*
\n*
\n*
\n*
\n]
\n267.
\n3904
\n633[All goods]
\n7.5%
\n–
\n–
\n540b[268.
\n*
\n*
\n*
\n*
\n*]
\n269.
\n3906 90 90
\nSuper absorbent polymer (SAP) imported for use in the manufacture of the following, namely:-
\n\t
\n\t
\n\t
\n(i) adult diapers;
\n5%
\n–
\n9
\n(ii) all goods falling under chapter heading 9619, other than adult diapers
\n5%
\n–
\n9
\n270.
\n3907
\nPolyester chips
\n5%
\n–
\n–
\n271.
\n479[3907 29 10]
\nPolytetrametylene ether glycol, (PT MEG) fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n40
\nNew or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802
\nNil
\n–
\n27
\n664[280A.
\n4011 30 00
\nAll goods other than goods covered under S. Nos. 279 and 280
\n2.5%
\n–
\n-]
\n541a[281.
\n*
\n*
\n*
\n*
\n*]
\n189[*
\n*
\n*
\n*
\n*]
\n–
\n189[*
\n*
\n*
\n*
\n*]
\n–
\n53[284.
\n4016 95 90, 4016 99 90
\nAll goods, other than-
\n(i) Natural rubber latex made balloons;
\n(ii) Microphone Rubber Case for cellular mobile phones; or
\n(iii) Sensor Rubber Case \/ Sealing Gasket including sealing gaskets \/ cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination \/ combination of rubbers for cellular mobile phones.
\n363[Explanation. – For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503).]
\n10%
\n–
\n-]
\n871[284A.
\n4104 11 00,
\n4104 19 00,
\n4105 10 00,
\n4106 21 00,
\n4106 31 00 or
\n4106 91 00
\nWet blue leather (hides and skins)
\nNil
\n–
\n-]\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n544[2.5%]
\n–
\n365[9]
\n545[293.
\n*
\n*
\n*
\n*
\n]
\n366[293A.
\n48
\nThe following goods used in the printing of newspapers, namely: –
\n(i) newsprint;
\n(ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness).
\n5%
\n–
\n31]
\n367[293B.
\n*
\n*
\n*
\n*
\n]
\n189[*
\n*
\n*
\n*
\n*]
\n–
\n189[*
\n*
\n*
\n*
\n*]
\n31
\n296.
\n4802
\nMould 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
\nNil
\n–
\n–
\n266[296A.
\n4810
\nLightweight coated paper weighing up to 70 g\/m2, imported by actual users for printing of magazines
\n5%
\n–
\n9]
\n189[*
\n*
\n*
\n*
\n*]
\n–
\n54[297A.
\n4823 90 90
\nAll goods other than kites
\n10%
\n–
\n-]
\n298.
\n49 or 8523
\nThe following goods, namely:-
\n(i) Information Technology <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n–
\n304.
\n4907
\nPrinted Indian Bank Notes, imported by the Reserve Bank of India
\nNil
\n–
\n–
\n267[304A.
\n4907 00 20
\nPaper Money
\nNil
\nNil
\n-]
\n748[304B.
\n5201 00 25
\nOther: of staple length exceeding 32.0 mm
\nNil
\n–
\n-]
\n367[305.
\n*
\n*
\n*
\n*
\n*
\n545a[306.
\n*
\n*
\n*
\n*
\n*
\n307.
\n*
\n*
\n*
\n*
\n*
\n308.
\n*
\n*
\n*
\n*
\n*
\n309.
\n*
\n*
\n*
\n*
\n*
\n310.
\n*
\n*
\n*
\n*
\n*]
\n368[311.
\n*
\n*
\n*
\n*
\n]
\n368[312.
\n*
\n*
\n*
\n*
\n]
\n368[313.
\n*
\n*
\n*
\n*
\n]
\n545a[314.
\n*
\n*
\n*
\n*
\n*]
\n370[315.
\n*
\n*
\n*
\n*
\n]
\n545a[316.
\n*
\n*
\n*
\n*
\n*
\n317.
\n*
\n*
\n*
\n*
\n*
\n318.
\n*
\n*
\n*
\n*
\n*]
\n372[319.
\n*
\n*
\n*
\n*
\n]
\n545a[320.
\n*
\n*
\n*
\n*
\n*
\n321.
\n*
\n*
\n*
\n*
\n*]
\n322.
\n5501 to 5510
\nAll goods, of nylon
\n7.5%
\n–
\n–
\n545a[323.
\n*
\n*
\n*
\n*
\n*]
\n546[324.
\n*
\n*
\n*
\n*
\n]
\n325.
\n5404 19 90
\nMonofilament yarn
\n665[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n35
\n326.
\n630[5603 11 10, 5603 11 90]
\nHydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10%
\n–
\n–
\n194[*
\n*
\n*
\n*
\n*
\n*]
\n337.
\n6802 23 10,
\n6802 23 90,
\n6802 29 00,
\n6802 93 00
\nGranite slabs
\n20%
\n–
\n–
\n548a[338.
\n*
\n*
\n*
\n*
\n*]
\n788[339
\n*
\n*
\n*
\n*
\n]
\n789[340
\n*
\n*
\n*
\n*
\n]
\n341.
\n70
\nPreform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables.
\n872[****]
\n57[5%]
\n–
\n9
\n195[341A.
\nAny Chapter
\nThe following goods for the manufacture of Preform of Silica, namely: –
\n(i) Refrigerated Helium Liquid (2804);
\n(ii) Germanium Tetra Chloride (2812);
\n(iii) Silica tetra chloride (2812);
\n(iv) Silica tube (7002);
\n(v) Silica Rods (7002)
\n873[****]
\nNil
\n–
\n9]
\n548b[342.
\n*
\n*
\n*
\n*
\n*]
\n376[342A
\n7007
\nAll goods other than those suitable for use in –
\n10%
\n–
\n-]
\n\t
\n\t
\n(i) motor vehicles falling under heading 8702 or 8704;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(ii) motor cars falling under heading 8703; or
\n\t
\n\t
\n\t
\n\t
\n\t
\n(iii) motor cycles falling under heading 87<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n791[5%]
\n–
\n9 and 40
\n355.
\n71
\nSilver dore bar having silver content not exceeding 95%
\n792[5%]
\n–
\n9 and 40
\n356.
\n71or 98
\n(i) Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger
\n793[5%]
\n–
\n41
\n\t
\n\t
\n(ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls
\n793[5%]
\n–
\n41
\n357.
\n71 or 98
\nSilver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger
\n794[5%]
\n–
\n41
\n382[357A.
\n7108
\nAll goods other than those mentioned at S. No. 354
\n795[5%]
\n–
\n–
\n357B.
\n7106
\nAll goods other than those mentioned at S. No. 355
\n796[5%]
\n–
\n-]
\n358.
\n200[
\n*
\n\t
\n\t
\n*
\n*
\n\t
\n\t
\n*
\n*
\n\t
\n\t
\n*]
\n359.
\n200[
\n*
\n\t
\n\t
\n*
\n*
\n\t \n\t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5%
\n–
\n-]]
\n800[364CA.
\n7202 60 00
\nFerro-Nickel
\nNil
\n–
\n-]
\n650[364D
\n*
\n*
\n*
\n*
\n]
\n386[365.
\n*
\n*
\n*
\n*
\n]
\n550b[366.
\n*
\n*
\n*
\n*
\n*
\n367.
\n*
\n*
\n*
\n*
\n*]
\n388[368.
\n7204
\nAll goods
\n551[Provided that nothing contained in this S. No. shall have effect after the 801[31st March, 2026].]
\nNil
\n–
\n-]
\n552[369.
\n*
\n*
\n*
\n*
\n]
\n390[370.
\n*
\n*
\n*
\n*
\n]
\n390[371.
\n*
\n*
\n*
\n*
\n]
\n127[371A
\n72101210,
\n721012 90
\nAll goods
\n391[7.5%]
\n–
\n–
\n371B
\n72191200,
\n72191300,
\n72192190,
\n721990 90
\nAll goods
\n7.5%
\n–
\n-]
\n392[372.
\n*
\n*
\n*
\n*
\n]
\n392[373.
\n*
\n*
\n*
\n*
\n]
\n392[373A.
\n*
\n*
\n*
\n*
\n]
\n392[373B.
\n*
\n*
\n*
\n*
\n]
\n374.
\n7225 19 90
\n802[Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00:
\nProvided that nothing contained in this entry shall have effect after 31st March, 2026.]
\n393[Nil]
\n–
\n9
\n375.
\n7225
\n803[The following goods, namely:-
\n(i) hot rol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n89[377.
\n73
\n277[All goods other than, –
\n(i) goods mentioned against serial number 377A;
\n742[(ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone;]
\n(iii) goods falling under heading 397[7318 or] 7323]
\n10%
\n–
\n-]
\n398[377A.
\n7307 29 00, 7307 99 90, 7308 90 90, 7310 29 90, 7320 90 90, 7325 99 99, 7326 19 90, 7326 90 99
\nAll goods other than SIM socket\/other mechanical items (Metal) (7326 90 99) for cellular mobile phone
\n10%
\n–
\n-]
\n398A[377AA.
\n7318 15 00, 7318 16 00, 7318 29 90
\nAll goods
\n15%
\n–
\n-]
\n743[377B.
\n*
\n*
\n*
\n*
\n]
\n378.
\n7325
\nMetal parts for use in the manufacture of electrical insulators falling under heading 8546
\n7.5%
\n–
\n9
\n379.
\n73
\nPipes and tubes for use in manufacture of boilers
\n7.5%
\n–
\n9
\n380.
\n7326 90 99
\nForged steel rings for manufacture of special bearings for use in wind operated electricity generators
\n5%
\n–
\n399[9 and 24]
\n804[380A.
\n7402 00 10
\nBlister Copper
\nNi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10%
\n–
\n43
\n393.
\n84
\nThe following goods, namely:-
\n(i) Cricket bat and hockey stick splice joining machine
\n(ii) Rugby ball or soccer ball stitching Machine
\n(iii) Moulds for soccer ball, basketball and volley ball
\n554[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n394.
\n84
\nBacteria removing clarifier
\n554[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\nNil
\n–
\n–
\n395.
\n84 or any other Chapter
\nThe following goods, namely:-
\n(i) Marine seawater pumps with fibre impellers,
\n(ii) Automatic fish\/prawn feeder
\n554[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n396.
\n84 or any other Chapter
\nMachinery or equipment for effluent treatment plant for leather industry
\n555[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.]
\nNil
\n–
\n44
\n3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n–
\n9
\n280[401.
\n*
\n*
\n*
\n*
\n]
\n557[402.
\n*
\n*
\n*
\n*
\n]
\n403.
\n84 or any
\nother
\nChapter
\nParts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation
\n558[Provided that nothing contained in this S. No. shall have effect after the 807[31st March, 2026]]
\nNil
\n–
\n47
\n559[404.
\n808[25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69,73, 74, 82, 84, 85, 87, 89 or 90]
\nGoods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under:
\n(a) petroleum exploration licenses or mining leases
\n(b) the New Exploration Licensing Policy
\n(c) the Marginal Field Policy (MFP)
\n(d) the Coal Bed Methane Policy
\n(e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)
\nExplanation. For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contracto<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNIL
\n923[18%]
\n48]
\n405.
\n84 or any
\nother
\nChapter
\nThe following goods, namely:-
\n\t
\n\t
\n\t
\n878[*
\n*
\n*
\n*]
\n879[(2) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator components, namely:-
\n(a) Special bearings,
\n(b) Gear box,
\n(c) Yaw Components,
\n(d) Wind turbine Controllers]
\n5%
\n–
\n49
\n878A[*
\n*
\n*
\n*]
\n(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators
\n5%
\n–
\n49
\n880[(5) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades]
\n881[****]
\n5%
\n–
\n49
\n406.
\n84 or any
\nother
\nChapter
\nPermanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators
\n882[****]
\n5%
\n–
\n401[9 and 24]
\n407.
\n84 or any
\nother
\nChapter
\nGoods required fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n561[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n410.
\n84 or any
\nother
\nChapter
\nThe following goods, namely:-
\n(1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;
\n(2) Parts of the kits specified at (1)
\n562[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.]
\n5%
\n–
\n403[9 and 52]
\n280[411.
\n*
\n*
\n*
\n*
\n]
\n280[412.
\n*
\n*
\n*
\n*
\n]
\n413.
\n84 or any
\nother
\nChapter
\nAll goods, for renovation or modernization of a power generation plant (other than captive power generation plant)
\n562[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.]
\n5%
\n–
\n404[9 and 53]
\n414.
\n84 or any
\nother
\nChapter
\nAll goods, imported by a manufacturer- supplier for the manufacture and supply of machinery and equipment to a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;
\n(ii) all goods falling under sub-heading 3815 12.
\n810[5%]
\n–
\n9]
\n416.
\n2825 60 20
\nCeria zirconia compounds for use in the manufacture of washcoat for catalytic converters
\n5%
\n–
\n9
\n417.
\n2846 10 90
\nCerium compounds for use in the manufacture of washcoat for catalytic converters
\n5%
\n–
\n9
\n418.
\n482[3824 99 00]
\nZeolite for use in the manufacture of washcoat for catalytic converters
\n5%
\n–
\n9
\n811[419.
\n*
\n*
\n*
\n*
\n]
\n812[420.
\n*
\n*
\n*
\n*
\n]
\n813[421.
\n*
\n*
\n*
\n*
\n]
\n422.
\n84, 85 or 90
\nMachinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD)
\nNil
\n–
\n9
\n423.
\n84, 85 or 90
\nMachinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n58
\n429.
\n84, 85 or 90
\nThe following goods, imported by an accredited journalist:-
\n(i) Personal computers including lap top personal computers;
\n(ii) typewriters; and
\n(iii) fax machines
\n816[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.]
\nNil
\n–
\n59
\n430.
\n84, 85 or 90
\n(1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-
\n\t
\n\t
\n\t
\n\t
\n\t
\n(a) Goods specified in List 21
\n5%
\n–
\n406[60(i) and 9]
\n\t
\n\t
\n(b) Goods specified in List 22
\nNil
\n–
\n406[60(i) and 9]
\n\t
\n\t
\n(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing regi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n44
\n434.
\n84 or any Chapter
\nThe following goods (other than old and used) for use in the silk textile industry, namely:-
\n\t
\n\t
\n\t
\n(i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing;
\n5%
\n–
\n9
\n(ii) Automatic reeling\/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments
\n568[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\nNil
\n–
\n–
\n435.
\n84 or any Chapter
\nThe following goods, namely:-
\n\t
\n\t
\n\t
\n(A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n570[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n817[441.
\n*
\n*
\n*
\n*
\n]
\n442.
\n84
\nBushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India
\n818[5%]
\n–
\n64
\n572[443.
\n*
\n*
\n*
\n*
\n]
\n444.
\n84
\nGeothermal ground source heat pumps
\n573[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\nNil
\n–
\n–
\n445.
\n84 or any
\nother
\nChapter
\nFollowing goods for making of gem and jewellery –
\n(1) Automatic Chain Making machine,
\n(2) chain twisting machine,
\n(3) Spiral making machine,
\n(4)Rolling machine (combined Profile Groovers\/Strip Making) and
\n(5) Automatic Investing Machine\/casting Machine.
\n573[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n408[446.
\n8431
\nParts and compo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) motor cycles falling under heading 8711.
\n7.5%
\n–
\n–
\n448D.
\n8409
\nAll goods other than parts suitable for use solely or principally with the engines, of heading 8407 or 8408, of a kind used in-
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711.
\n7.5%
\n–
\n–
\n448E.
\n8483 10 91
\nAll goods other than Crank shaft for engines falling under heading 8407 of-
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711.
\n7.5%
\n–
\n–
\n448F.
\n8483 10 92
\nAll goods other than Crank shaft for engines falling under heading 8408 of-
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711.
\n7.5%
\n–
\n-]
\n409[448G.
\n8414 40
\n443[All goods other than those suitable for<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*
\n*
\n452A.
\n*
\n*
\n*
\n*
\n*]
\n453.
\n210[**
\n*
\n*
\n*
\n*]
\n454.
\n8421 99 00
\nAll goods other than Reverse Osmosis (RO) membrane element for household type filters
\n7.5%
\n–
\n–
\n455.
\n84223000,
\n84224000 or
\n84229090
\nAll goods
\n578[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n287[456.
\n*
\n*
\n*
\n*
\n]
\n287[457.
\n*
\n*
\n*
\n*
\n]
\n458.
\n8438
\nAll goods
\n578[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.]
\n5%
\n–
\n–
\n287[459.
\n*
\n*
\n*
\n*
\n]
\n883[460.
\n8446,
\n8448
\nThe following goods (other than old and used) for use in the textile industry, namely: –
\n\t
\n\t
\n\t
\n(i) Shuttleless Rapier Looms
\n[above 650 meters per minute];
\nNil
\n–
\n–
\n(ii) Shuttleless Rapier Looms
\n[below 650 meters per minute];
\nNil
\n–
\n–
\n(iii) Shuttleless Waterjet Looms
\n[above 800 meters per minute];
\nNil
\n–
\n–
\n(iv) Shuttleless Airjet Looms
\n[above 1000 meters per minute];
\nNil
\n–
\n–
\n(v) Shuttlel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n(iii) Raschel Knitting Machines (Minimum working width of 60″ and minimum speed of 500 RPM);
\n\t
\n\t
\n\t
\n\t
\n\t
\n(iv) Knitting machines for spacer fabrics:
\n885[****]
\n\t
\n\t
\n\t
\n460C
\n84
\nThe following goods (other than old and used), for use in the textile industry, namely: –
\n\t
\n\t
\n\t
\n\t
\n\t
\n(i) Industrial sewing machine (tariff heading 8452);
\n5%
\n–
\n–
\n\t
\n\t
\n(ii) Laser garment panel cutter (tariff item 8456 11 00);
\n5%
\n–
\n–
\n\t
\n\t
\n(iii) Whole garment making machine (knitted) (chapter 84);
\n5%
\n–
\n–
\n\t
\n\t
\n(iv) Ink Jet printing machines (tariff item 8443 39 10):
\n886[****]
\n5%
\n–
\n–
\n460D
\n84
\nMachinery (other than old and used) for manufacture of non-wovens textiles, namely: –
\n5%
\n–
\n–
\n\t
\n\t
\n(i) Complete production lines for the production of following nonwovens, up to rolled goods preparation and packing, namely:
\n(a)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) High Speed Jacquard mechanical or electronic (300 rpm and above) (tariff item 8448 19 00);
\n(iii) Automatic Yarn Splicers for Automatic Cone Winders (tariff item 8448 32 90);
\n(iv) Spindle Motor for Automatic Cone Winders (tariff item 8448 32 90);
\n(v) Grooved Winding Drums for Automatic Cone Winders (tariff item 8448 32 90);
\n(vi) Compact Spinning attachment (tariff item 8448 39 90);
\n(vii) Air Jet weft insertion mechanism fitted with relay nozzles and electronic controls (tariff item 8448 42 90);
\n(viii) Water Jet weft insertion system fitted with water supply mechanism and electronic control (tariff item 8448 42 90);
\n(ix) Profile Reed for Air Jet or Water Jet looms (tariff item 8448 42 90);
\n(x) Rapier tape, Rapier head or Rapier drive wheel (tariff item 8448 49 50);
\n(xi) Weft Feeders with or without electronic controlling mechanism (tariff item 8448 49 50);
\n(xii) Accumulators with or without electronic controlling mechanism (tariff item 8448 49 50);
\n(xiii<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5%
\n–
\n9
\n579[464A.
\n7325 10 00, 8477 90 00, 8483 40 00
\nThe following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00):
\n\t
\n\t
\n\t
\n(i) S. G. Ingot Castings (7325 10 00)
\n7.5%
\n–
\n9
\n(ii) Linear Motion Guides (8477 90 00)
\n5%
\n–
\n9
\n(iii) Ball Screws (8483 40 00)
\n5%
\n–
\n9]
\n287[465.
\n*
\n*
\n*
\n*
\n]
\n580[466.
\n*
\n*
\n*
\n*
\n]
\n467.
\n21[8472 90 or 8473 40]
\nThe following goods, namely:-
\n\t
\n\t
\n\t
\n(i) Cash dispenser or automatic bank note dispenser;
\nNil
\n–
\n–
\n(ii) Parts and components of the goods mentioned at (i)
\nNil
\n–
\n9
\n468.
\n84 or
\n85
\nThe following goods, namely :-
\n\t
\n\t
\n\t
\n(i) Micro ATMs as per standards version 1.5.1;
\nNil
\n–
\n–
\n288[(ii) Fingerprint reader\/scanner other than Fingerprint reader\/ scanner for use in manufact<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n410[10%]
\n–
\n9
\n94[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n289[474.
\n*
\n*
\n*
\n*
\n]
\n820[475.
\n*
\n*
\n*
\n*
\n]
\n476.
\n85 or any
\nother
\nChapter
\nTelevision equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team
\nNil
\nNil
\n66
\n477.
\n85 or any
\nother
\nChapter
\nPhotographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom.
\nNil
\nNil
\n67
\n821[478.
\n*
\n*
\n*
\n*
\n]
\n822[479.
\n*
\n*
\n*
\n*
\n]
\n480.
\n85 or any
\nother
\nChapter
\nGoods imported for being tested in specified test centers
\nNil
\nNil
\n70
\n583[481.
\n*
\n*
\n*
\n*
\n]
\n583[481A.
\n*
\n*
\n*
\n*
\n]
\n823[482.
\n*
\n*
\n*
\n*
\n]
\n289[483.
\n*
\n*
\n*
\n*
\n]
\n289[484.
\n*
\n*
\n*
\n*
\n]
\n584[485.
\n*
\n*
\n*
\n*
\n]
\n411[485A.
\n486[8501 10, 8501 20, 8501 31, 8501 32, 8501 33, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Microphone Holder;
\n(iii) Microphone Grill;
\n(iv) Microphone Body.
\nNil
\n–
\n9]
\n490.
\n8537
\n446[All goods other than those suitable for use in –
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711]
\n7.5%
\n–
\n–
\n412[491.
\n8544 (except 8544 30 00 and 8544 70)
\nAll goods (other than USB Cable for cellular mobile phone)
\n10%
\n–
\n-]
\n584b[492.
\n*
\n*
\n*
\n*
\n*
\n493.
\n*
\n*
\n*
\n*
\n*]
\n584d[494.
\n*
\n*
\n*
\n*
\n*]
\n448[494A.
\n9032 89
\nAll goods other than those suitable for use in –
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711
\n7.5%
\n–
\n-]
\n824[495.
\n*
\n*
\n*
\n*
\n]
\n585[496.
\n*
\n*
\n*
\n*
\n]
\n825[497.
\n*
\n*
\n*
\n*
\n]
\n498.
\n8507 90
\nBattery separators
\n5%
\n–
\n–
\n67[499.
\n8529 90 90
\nParts of Radio Trunking terminals
\n5%
\n–
\n-]
\n39[499A
\n8521 90 90
\nAll goods other than <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) charger or power adapter;
\n(b) sub-parts for use in manufacture of items mentioned at (a) above;]
\nNil
\n–
\n9
\n510.
\n85 or any other Chapter
\n294[(a) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely: –
\n(i) populated printed circuit boards;
\n(ii) charger or power adapter
\n(b) Sub-parts for use in manufacture of items covered in (a) above.]
\nNil
\n–
\n9
\n511.
\n85 or any other Chapter
\n213[(a) Parts, components and accessories for manufacture of CCTV Camera\/IP camera falling under 489[8525 81 to 8525 89], other than the following items, namely: –
\n(i) populated printed circuit boards;
\n(ii) charger or power adapter;
\n(b) sub-parts for use in manufacture of items mentioned at (a) above;]
\nNil
\n–
\n9
\n512.
\n85 or any other Chapter
\n414[(a) Parts, components and accessories except Lithium-ion<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n9
\n68[***]
\n\t
\n\t
\n\t
\n\t
\n\t
\n295[515.
\n*
\n*
\n*
\n*
\n]
\n225[515A
\n709[8524]
\nOpen cell (15.6″ and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 491[8524]
\n330[5%]
\n–
\n9
\n890[515AA
\n8524
\nOpen cell (with or without touch) for use in the manufacture of Interactive Flat Panel Display (IFPD) Module
\n5%
\n–
\n9]
\n515B
\n8529
\nThe following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 492[8524], namely: –
\n(i) Chip on Film;
\n(ii) Printed Circuit Board Assembly (PCBA);
\n(iii) Cell (glass board\/substrate).
\n891[Nil]
\n–
\n9]
\n892[515C
\n8528 59 00
\nAll goods other than Interactive Flat Panel Display (IFPD)
\n10%
\n–
\n914[-]
\n515D
\n8529
\nThe following goods for use in the manufacture of Interactive Flat Panel Display (IFPD) Module
\n (a) Touch Glass sheet
\n(b) Touch Sensor PCB
\n5%
\n–
\n9]\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) other Monochrome (8528 73).
\n10%
\n–
\n-]
\n418[516C.
\n8536 41 00, 8536 49 00
\n449[All goods other than those suitable for use in –
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711]
\n10%
\n–
\n-]
\n517.
\n8540 71 00
\nMagnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens
\nNil
\n–
\n9
\n518.
\n494[8549 (except 8549 99 00)]
\n893[Battery scrap and battery waste, other than waste and scrap of Lithium-Ion battery falling under tariff items 8549 13 00, 8549 14 00 or 8549 19 00]
\n5%
\n–
\n–
\n894[518A
\n 8549 13 00, 8549 14 00, 8549 19 00
\nWaste and scrap of Lithium-Ion battery
\nNil
\n–
\n-]
\n519.
\nAny Chapter
\nRaw materials or parts for use in manufacture of
\ne-Readers
\n5%
\n–
\n9
\n520.
\n86
\nLoco simulators
\n5%
\n–
\n–
\n521.
\n86 or any Chapter
\nTrain protection and warning system
\n7.5%
\n–
\n–
\n522.
\n8609 00 00
\nRefrigerated containers
\n5%
\n–
\n–
\n523.
\n86040000
\nTrack machin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n–
\n–
\n(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis
\n15%
\n\t
\n\t
\n(b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis
\n896[20%]
\n\t
\n\t
\n(2) in a form other than (1) above,-
\nExplanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation.
\n896A[20%]
\n\t
\n]
\n5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n–
\n754[526A.
\n8703
\nElectrically operated vehicles, if imported,-
\n(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with –
\n\t
\n\t
\n\t
\n\t
\n\t
\n(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis
\n15%
\n–
\n–
\n\t
\n\t
\n(b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis
\n35%
\n–
\n–
\n\t
\n\t
\n(2) in a form other than (1) above, –
\n\t
\n\t
\n\t
\n\t
\n\t
\n(a) with a CIF value more than US $40,000
\n898[70%]
\n–
\n–
\n\t
\n\t
\n(b) other than (a) above
\n70%
\n–
\n–
\n\t
\n\t
\n(c) with a minimum CIF value of US $3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n686[Provided that nothing contained in this S. No. shall have effect after the 826[31st March, 2026].]
\n5%
\n–
\n\t
\n527B
\n8507 60 00
\nLithium ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle
\n687[Provided that nothing contained in this S. No. shall have effect after the 827[31st March, 2026].]
\n5%
\n–
\n9]
\n450[528
\n*
\n*
\n*
\n*
\n]
\n155[528 A.
\n8507
\nBattery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle
\n451[15%]
\n–
\n9]
\n452[528AA.
\n8504 40 30
\nBattery charger for use in manufacture of electrically operated vehicle or hybrid vehicle.
\n15%
\n–
\n9]
\n420[528B
\n8507 60 00
\nLithium ion battery or battery pack of cellular mobile phones
\n15%
\n–
\n–
\n528C
\n8507 60 00
\nAll goods other than the following, namely: –
\n\t
\n\t
\n\t
\n\t
\n\t
\n(i) goods mentioned against S. Nos. 528A and 528B;
\n\t
\n\t
\n\t
\n\t
\n\t
\n(ii) Pow<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t(B) Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation and with engine capacity of 1600 cc and above –
\n\t
\n\t
\n\t
\n\t(1) as a completely knocked down kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with –
\n\t
\n\t
\n\t
\n\t(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;
\n\t10%
\n\t–
\n\t
\n\t(b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly;
\n\t20%
\n\t–
\n\t
\n\t(2) in a form other than (B)(1) above
\n\t30%
\n\t-]
\n\t
\n592[531A.
\n8711
\nElectrically operated vehicles, if imported,-
\n (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete v<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8714 92,
\n8714 93,
\n8714 94 00,
\n8714 95,
\n8714 96 00,
\n8714 99
\nAll goods other than Bicycle parts and components
\n421[15%]
\n–
\n–
\n688[532A.
\n39,40,58,70,72
\n73,83,84,85, 87,90
\nVehicles, automobile parts\/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and\/or certification
\nNil
\n–
\n114]
\n533.
\n88
\nGliders, or simulators of aeroplanes or simulators of helicopters
\nNil
\n–
\n–
\n534.
\n88 or any other Chapter
\nParts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders)
\nNil
\n–
\n422[9 and 74]
\n535.
\n88 or any Other Chapter
\nRaw materials –
\n(a) for manufacture of aircraft falling under heading 495[8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)];
\n(b) for manufacture of parts of aircraft at (a)
\nNil
\n–
\n9
\n423[535A.
\nAny Chapter
\nComponents or parts, including engines, of aircraft of heading 4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n78]
\n44[539A.
\n88 or any other Chapter
\nScientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads
\n901[Nil]
\n5
\n304[107]]
\n540.
\n8802 (except 8802 60 00)
\nAll goods
\nNil
\n–
\n79
\n592a[541.
\n*
\n*
\n*
\n*
\n*]
\n542.
\n8802 (except 8802 60 00)
\nAll goods
\nNil
\n–
\n80
\n543.
\n8802 (except 8802 60 00)
\nAll goods
\n2.5%
\n–
\n81
\n689[543A.
\n8802 20 00,
\n8802 30 00,
\n8802 40 00
\nAll goods other than those covered under S. Nos. 537, 540, 542 and 543
\n2.5%
\n–
\n-]
\n544.
\nAny Chapter
\nParts (other than rubber tubes), of aircraft of heading 8802
\nNil
\n–
\n26
\n757[544A.
\nAny Chapter
\nComponents or parts which are prescribed in any of the following manuals:-
\ni. Aircraft Maintenance Manual (AMM);
\nii. Component Maintenance Manual (CMM);
\niii. Illustrated Parts Catalogue (IPCL);
\niv. Structu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n82
\n549.
\n89 or any other Chapter
\nCapital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit.
\nExplanation: For the purpose of this entry, “Ocean going vessels” includes-
\n(a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like;
\n(b) war ships of all kinds including sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n–
\nNil
\n-]
\n592c[552.
\n*
\n*
\n*
\n*
\n*]
\n553.
\n8902,
\n8904 00 00 or
\n8905 90
\nAll goods (excluding vessels and other floating structures as are imported for breaking up)
\n5%
\n–
\n84
\n592d[554.
\n*
\n*
\n*
\n*
\n*]
\n555.
\n8906
\nAll goods (excluding vessels and other floating structures as are imported for breaking up)
\nNil
\n–
\n\t912A[-]
\n698[555A.
\n8908 00 00
\nAll Goods:
\nProvided that nothing contained in this S. No. shall have effect after 902[31st March, 2035].
\nNil
\n–
\n-]
\n592e[556.
\n*
\n*
\n*
\n*
\n*
\n557.
\n*
\n*
\n*
\n*
\n*]
\n22[557A
\n89
\nRigs and ancillary items imported for oil or gas exploration and production 229[under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017].
\n–
\nNil
\n102]
\n26[557B
\nAny Chapter
\nAll goods, vessels, ships [other than motor vehicles] imported 230[under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading\/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and
\n(ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification:
\nProvided that nothing contained in this entry shall have effect after the 903[31st March, 2035].
\nNil
\n–
\n9]
\n560.
\nAny Chapter
\nParts, for repairs of dredgers
\nNil
\n–
\n–
\n561.
\n90
\nCoronary stents and coronary ste<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n704[(h) Flat Panel Detector, including Scintillators (9022 90 90);
\n(i) X-ray Tube (9022 30 00)]
\n7.5%
\n–
\n-]
\n752[563B
\n9022 14 10
\nHigh Frequency X-Ray Generator (>25KHz, >=500mA) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)
\n10%
\n–
\n9
\n563C
\n9022 90 90
\nThe following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: –
\n(i) Vertical Bucky;
\n(ii) X-Ray Tube Suspension;
\n(iii) X-Ray Grid;
\n10%
\n–
\n9
\n563D
\n9022 29 00 or 9022 90 90
\nMulti Leaf Collimator\/ Iris for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)
\n10%
\n–
\n9]
\n831[563E.
\n9022 30 00
\nX-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)
\n5%
\n–
\n9 and 120
\n7.5%
\n–
\n9 and 121
\n10%
\n–\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5%
\n–
\n9
\n592j[564A
\n*
\n*
\n*
\n*
\n*
\n564B
\n*
\n*
\n*
\n*
\n*
\n564C
\n*
\n*
\n*
\n*
\n*]
\n832[565.
\n*
\n*
\n*
\n*
\n]
\n833[566.
\n*
\n*
\n*
\n*
\n]
\n567.
\nAny Chapter
\nStainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents \/ coronary stent system and artificial heart valve
\nNil
\n–
\n9
\n834[568.
\n*
\n*
\n*
\n*
\n]
\n569.
\nAny Chapter
\nThe following goods, namely:-
\n(a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets;
\n(b) Accessories of the medical equipment at (a);
\n(c ) Parts required for the manufacture of the medical equipment at (a)
\n5%
\n5%
\n5%
\n–
\n–
\n–
\n–
\n–
\n9
\n570.
\n90 or any
\nother
\nChap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nother Chapter
\nLifesaving medical equipment including accessories or spare parts or both of such equipment for personal use
\n835[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.]
\n5%
\n–
\n88
\n578.
\n90 or any
\nother Chapter
\nAssistive devices, rehabilitation aids and other goods for disabled, specified in List 30
\nNil
\n–
\n–
\n76[578A.
\nAny Chapter
\nRaw materials, parts or accessories for the manufacture of Cochlear Implants
\nNil
\n–
\n9]
\n836[579.
\n*
\n*
\n*
\n*
\n]
\n580.
\n9022
\nX-Ray Baggage Inspection Systems and parts thereof
\nNil
\n–
\n90
\n581.
\n90 or any other Chapter
\nPortable X-ray machine \/ system
\nNil
\n–
\n91
\n39[581A
\n9028 30
\nAll goods other than Smart Meter
\n10%
\n–
\n-]
\n425[581B.
\n9031 80 00
\n458[All goods other than those suitable for use in –
\n(i) motor vehicles falling under heading 8702 or 8704;
\n(ii) motor cars falling under heading 8703; or
\n(iii) motor cycles falling under heading 8711]
\n7.5%
\n–
\n-]
\n582.
\n91 or
\n9804 90 00\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*]
\n595.
\n9608
\nParts of writing instruments
\n5%
\n–
\n–
\n596.
\nAny Chapter
\nPostage stamps, unused
\nNil
\n–
\n–
\n596[597.
\n9801
\nGoods required for, –
\n\t
\n\t
\n\t
\n(i) coal mining projects
\nNil
\n–
\n111
\n(ii) iron ore pellet plants\/projects and iron ore beneficiation plants\/projects
\n2.5%
\n–
\n111
\n(iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation)
\n5%
\n–
\n111
\n(iv) barge mounted power plants
\n5%
\n–
\n111
\n(v) power transmission, sub-transmission or distribution projects
\n5%
\n–
\n111
\n722[Provided that items (ii) and (iv) shall cease to have effect after 30th September, 2023.
\n924[Provided further that item (i) shall cease to have effect after 30th September, 2025:
\nProvided also that items (iii) and (v) shall cease to have effect after 30th September, 2027.]]
\n\t
\n\t
\n]
\n598.
\n9801
\nGoods required for setting up of any Mega Power Project spe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507
\n597[Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.]
\n2.5%
\n–
\n598[95 and 111]
\n599[600.
\n9801
\nGoods required for,
\n\t
\n\t
\n\t
\n(a) Project for LNG Re-gasification Plant
\n5%
\n–
\n111
\n(b) Aerial passenger ropeway project
\n5%
\n–
\n111
\nProvided that nothing contained in this S. No. shall have effect after the 30th September, 724[2025]
\n\t
\n\t
\n]
\n601.
\n9801
\nAll goods
\n600[Provided that nothing contained in this S. No. shall have effect after the 30th September, 926[2027].<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n606[Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.]
\nNil
\n–
\n607[97 and 111]
\n605.
\n9801
\nAll items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP)
\n608[Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.]
\nNil
\n–
\n609[98 and 111]
\n606.
\n9801
\nGoods required for installation of mechanized handling systems and pallet racking systems in 'mandis' and warehouses for food grains, sugar and horticultural produce
\n610[Provided that nothing contained in this S. No. shall have effe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n104]
\n704[607B
\n9804
\nDrugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases specified in List 38.
\nNil
\n715[Nil]
\n115]
\n608.
\n9804
\nAll Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.
\n10%
\n–
\n–
\n22[608A
\n9804
\nBonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
\nNil
\nNil
\n-]
\n609.
\nAny Chapter
\nUsed bonafide personal and household effects belonging to a deceased person
\n691[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028.]
\nNil
\nNil
\n99
\n610.
\nAny Chapter
\nGoods imported through postal parcels,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(n) Table tennis glue;
\n(o) Evazote foam for protective equipments e.g. leg guards, thigh guards;
\n(p) plywood for carrom board
\n(q) PVC leather cloth for inflatable balls or sports gloves
\n(r) Latex foam for shin guard or goal keeper gloves or other sports gloves
\n(s) PEVA\/EVA foil for shin guard or sports gloves
\n(t) Stitching thread for inflatable balls or sports gloves
\n(u) Printing ink for inflatable balls or sports gloves
\n217[(v) Pine wood;
\n(w) Foam\/ EVA foam;]
\n839[Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.]
\nNil
\n–
\n101
\n758[613.
\nAny Chapter
\nEquipment or buoys required for Research Moored Array for African Asian Australian Monsoon Analysis and Prediction (RAMA) programme:
\nProvided that nothing contained in this S. No. shall have effect after the 31st July, 2026
\n–
\nNil
\n118]
\n612[****]
\n430[****]
\n331[****]
\n430[****]]
\n905[****]
\n170[*****]
\n906[Provided that nothing contained in the entries again<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- (I) For the purposes of this notification, the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified;
\n(II) For the removal of doubts,-
\n (a) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force.
\n (b) “-” appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with any other notifications issued under the said Act, for the time being in force.
\n431[(III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Goods and Services Tax authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined; and
\n(iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.
\n5.
\nIf the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n307[8.
\n****]
\n9.
\n695[If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.]
\n10.
\nIf,-
\n(a) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority;
\n(b)the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and
\n(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage
\n(v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962)with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be;
\n(vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vesse<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1) Form for medicines used for treatment of Spinal Muscular Atrophy\/ 616[Duchenne Muscular Dystrophy] covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
\nCertificate No………….. of ………….. (year)
\nCertified that the medicine………………….(name of the medicine) to be used for the treatment of ………………………….( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy \/ 616[Duchenne Muscular Dystrophy] and exemption from the payment of customs duty and Integrated GST is recommended.
\nSignature with date of Director General \/ Deputy Director General \/
\nAssistant Director General,
\nHealth Services, New Delhi or
\nDirector of Health<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n617[17.
\n****]
\n18.
\nIf the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards.
\n617[19.
\n****]
\n20.
\nIf, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.
\n617[21.
\n****]
\n22.
\nIf , the i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n26.
\nIf, –
\n(i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or
\n(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of 2[Condition No. 79]
\nExplanation.- The expressions “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in Condition No. 3[79]
\n27.
\nIf,-
\n(i)imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or
\n(ii)imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;
\n(iii)imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes
\n(iv)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n434[30.
\n****]
\n31.
\nIf the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).
\n617[32.
\n****]
\n617[33.
\n****]
\n617[34.
\n****]
\n35.
\nIf at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing.
\n36.
\nIf, –
\n(a) the total value of goods imported shall not exceed 1 % of the FOB value of exports of carpets during the preceding financial year;
\n(b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n40.
\nIf,-
\n(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;
\n(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;
\n(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;
\n(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and
\n(e) the silver dore bars are imported by the actual user for the purpose of refini<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purposes of this notification, “eligible passenger” means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits
\n42.
\nIf,-
\n(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and
\n(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate expo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b)cost of materials used in such repair ;
\n(c)any other charges paid by the importer for repair of such dies; and
\n(ii) the insurance and freight charges, both ways.
\n44.
\nIf, the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be.
\n45.
\nIf,-
\n(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project;
\n(b) in other cases,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.
\n618[48.
\nIf, –
\n(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
\n(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
\n(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose 855[or directly either to armed forces of the Union under the Ministry of Defence or Government Departments], by paying a duty at the rate of 7.5% of the transaction value of such goods.
\nExplanation.- For th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i)in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation;
\n(ii)in the case of other goods specified at (2) to (5), he shall use them for the
\nspecified purpose; and
\n(iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
\n50.
\nIf,-
\n(a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and
\n(b) the importer furnishes in each case<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n53.
\nIf,-
\n(i) in the case of a power plant (except a nuclear power plant),-
\n(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;
\n(b) in other cases, an officer not below the rank of the Ch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and recommends the grant of this exemption to the imported goods;
\n(c) in the case of power generation plants (except those specified above),-
\n(i) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies the quantity, description and technical specificatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n56.
\nIf imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service.
\n57.
\nIf imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Public Mobile Radio Trunked Service (PMRTS).
\n58.
\n(i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Departm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and
\n(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in is possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
\n438[60.
\n(i) If, –
\n\t
\n(a) the goods are imported for Research and Development purposes;
\n\t
\n(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation;
\n\t \n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(B) imported by a person other than a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government concerned,-
\n(i) the importer produces a certificate, from an officer not below the rank of a Deputy Secretary of the Department concerned with fisheries in the State Government, to the effect that the spares are being imported with outboard motors meant for fitment to boats which are exclusively used for fishing operations and that such spares are for the purpose of maintenance of the said outboard motors and recommending the grant of the concession; and
\n(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation to the effect that –
\n(a) the said spares shall be used for the purpose specified above; and
\n(b) he<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) the insurance and freight charges, both ways.
\n64.
\nIf, –
\n(1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and
\n(2) no drawback of duty has been paid on the occasion of their export.
\nExplanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to-
\n(i) the cost of such exchange, that is to say, the aggregate of-
\n(a) labour charges;
\n(b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and
\n(c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and
\n(ii) the insurance and freight charges, both ways.
\n65.
\nIf the importer produces a certificate from an officer not below the rank of a Joint Secretary t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) the goods are re-imported into India within six months or such period not exceeding one
\nyear from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and
\n(e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India.
\n68.
\nIf, –
\n(a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees;
\n(b) the total value of the parts imported under this exemption does not exceed one thousand rupees;
\n(c) the impo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) in the event of failure to comply with (a) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
\n70.
\nIf,-
\n(1)the goods are imported for being tested in –
\n(a) Defence Research and Development Organisation (DRDO) laboratories;
\n(b) Indian Institutes of Technology;
\n(c) Council for Scientific and Industrial Research (CSIR) laboratories;
\n(d) Central Power Research Institute, Bangalore; or
\n(e) Any other test centre approved by any Ministry in the Government of India for this purpose; and
\n(2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing.
\n71.
\nIf, –
\n(a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n****]
\n74.
\nIf the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft.
\nExplanation. – Parts of aero planes, gliders, helicopters or simulators of aircraft” shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts.
\n75.
\nIf,-
\n(A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-
\n(a) aircraft registered in India; or
\n(b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or
\n(c) aircraft components or parts, including engines of aircrafts;
\n(B) th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwithin a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow.
\n76.
\n(a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and
\n(b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.
\n77.
\nIf the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the <\/p>\n