Effective rates of basic and additional duty for specified goods falling under Chapters 1 to 98 —

Jumbo  Notification No. 21/2002-Cus. replaced

 

          In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-

(a)      from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table;

(b)      from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act 1975 (51 of 1975) as is in excess of the additional duty rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said table.

TABLE

 
S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No.
(1) (2) (3) (4) (5) (6)
1. 1 Animals and birds imported by zoo Nil - -
2. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - -
3. 1 Grand parent poultry stock and donkey stallions 25% - -
4. 0302 or 0303 Atlantic salmon 10% - -
5. 0303 Tuna bait Nil - -
6. 030616 or 030617 Live SPFL vannamei broodstock 10% - -
7. 0402 10 or 0402 21 00 Goods upto an aggregate of fifty thousand metric tonnes of total imports of such goods in a financial year. 15% - 1
8. 0405 Butter, ghee and butter oil 30% - -
9. - - - - -
10. 0406 90 00 All goods 30% - -
11. 5 Pancreas 5% - -
12. 0508 00 Conch shell 5% - -
13. 0508 00 10 All goods Nil - -
14. 051191 Artemia cyst, including wet artemia cyst 5% - -
15. 05119911 Artemia 5% - -
16. 05 or any other The following goods, namely :- 5% - -
Chapter (1) Frozen semen;
(2) Frozen semen equipment, namely :-
(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;
(b) Plastic insemination sheath and insemination guns; and
(c) Weaton ampoules and straws for freezing semen
16A 0511 99 99 Human Embryo Nil - 1A
17. 06, 07, 08, 09 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses 5% - 2
18. 0601 or 0602 All goods 5% - -
18A 0701 90 00 Potatoes 10% - -
19. 0703 10 All goods Nil - -
20. 0713 Pulses 10% - -
21.
713 except 0713 20 00, 0713 40 00
and 0713 60 00
Pulses except chickpeas (garbanzos), lentils or tur
 Nil - -
21A 07132000 Chickpeas (garbanzos) Nil - -
21B 0713 40 00
Lentils except tur
 Nil - -
21C
0713 40 00, 0713 60 00
Tur
 10% - -
22. 08013100 Cashew nuts in shell 5% - -
22A 08013210 All goods Rs. 60 per kg or 45% whichever is higher - -
22B 08013220,08013290 All goods Rs. 75 per kg or 45%, whichever is higher - -
23. 0802 12 00 All goods Rs. 65/- per kg. - -
23A 08 02 21 00, 08 02 22 00 All goods 10% - -
24. 08025100, 08025200 All goods 10% - -
25. 08026100, 08026200, 08027000 or 08029000 All goods (excluding areca nuts also known as betel nuts) 30% - -
26. 0804 1020, 0804 1030 All goods 20% - -
27. 0805 10 00, 0805 50 00, 0806 10 00 0808 30 00 or 0808 40 00 All goods 30% - -
28. 0806 20 All goods 100% - -
29. 08062010 Dark seedless raisin 30% - -
30. 0810 60 00 or 0810 90 All goods, other than black, white or red currants and gooseberries 15% - -
31. 0904 11 10 Long pepper (Piper longum) 30% - -
32. 0907 All goods 35% - -
33. 1001 All goods other than meslin 50% - -
34. 1001 1900 or 1001 99 10 Wheat 10% - -
34A. *** *** *** *** ***
35. 1001 Meslin Nil - -
36. 1005 10 00, 1007 or 1008 21,1008 29 All goods 50% - -
37. 1005 90 00 Goods upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year Nil - 1
38. 1005 90 00 All goods other than those specified against S. No. 37 50% - -
38A 1104 22 00 De-julled oat grain 15% - -
39. 11071000 All goods 30% - -
39A 1206 00 90 All goods for the purpose of extraction and refining of oil. 10% - 5
40. 1207 91 00 All goods 20% - -
41. 1209 All goods (other than those falling under sub-headings 120991 and 120999) 15% - -
41A 1209 10 00 Sugar beet seeds 5% - -
42. 120991 or 120999 All goods 5% - -
43. 1211 30 00, 1211 40 00 or 1211 90 All goods (other than liquorice roots) 15% - -
44. 1301 90 Seed lac 5% - -
45. 1301 90 13 Asafoetida 20% - -
46. 1301 90 22 All goods 20% - -
47. 1301 90 49 Oleopine resin 5% - -
48. 1302 19 or 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) 15% - -
49. 1401 10 00 Bamboo for use in the manufacture of agarbatti 10% - -
50. 15 Edible oils falling under headings 1508, 1512, 1513, 1514, 1515 or sub-heading 1511 10 85% - -
51. 15 I. The following goods, other than of edible grade, namely : -
(A) Crude palm stearin having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols   Nil - 5
(B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols Nil - 5
(C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 per cent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol Nil - 5
(D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 per cent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 65% - -
II. The following goods, of edible grade namely,-
(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats 7.5% - 5
(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats 7.5% - 5
(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form 7.5% - -
Explanation.- For the purposes of this entry, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure
52. 15 Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)   85% - -
53. 15 Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 52 and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining 75% - 4 and 5
Explanation. - The expression “Vegetable oil” means-
(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and
(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.
54. 1505 All goods 15% - -
55. 1507 10 00 All goods 12.5% - -
56. 1507 90 10 All goods 20% - -
57. 1508, 1509, 1510, 1512, 1513, 1514, or 1515 All goods, crude and edible grade 12.5% - -
58. 1508, 1509, 1510, 1512, 1513, 1514 or 1515 All goods, refined and edible grade 20% - -
59. 1511 90 All goods 15% - -
60. 1512 11 Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year 50% - 1
61. 1512 11 All goods other than those specified against S. No. 60 75% - -
62. 1512 11 10 All goods 12.5% - -
63. 1512 19 10 All goods 20% - -
64. 151419 or 1514 99 Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year 45% - 1
65. 1514 11 or 1514 91 All goods, edible grade 1.5% - -
66. 1514 19 or 15 14 99 All goods, edible grade 20% - -
67. 1516 10 All goods 30% - -
68. 1516 20 All goods 80% - -
69. 1516 20 All goods, edible grade 20% - -
70. 1517 or 1518 All goods of edible grade 80% - -
71. 1517 10 21, 1517 90 10, 1517 90 20, 1518 00 11, 1518 00 21, or 1518 00 31 All goods, edible grade 20% - -
72. 1517 or 1518 All goods other than edible grade 30% - -
73. 1520 00 00 Crude glycerin 7.5% - -
73A 1520 00 00 Crude glycerin for use in the manufacture of soaps Nil - 5
74. 1520 00 00 All goods 20% - -
75. 1701 All goods 60% - -
76. 1701 Raw Sugar 40% - 3A
77. 1701 Refined or white sugar 40% - 3B
78. 1701 Raw sugar if imported by a bulk consumer 40% - 3C
78A 1701
Raw Sugar upto an aggregate of five lakh metric tonnes of total imports of such goods.
Provided that the importer shall convert the raw sugar into white/ refined sugar within a
period, not exceeding two months, from the date of filing of bill of entry or the date of entry inwards, whichever is later.
 Nil - 3 D and 5
79. 1702 Dextrose Monohydrate 20% - -
80. 1702 Lactose for use in the manufacture of homeopathic medicine 10% - 5
81. 1702 11 or 1702 19 All goods 25% - -
82. 1703 All goods 10% - -
83. 1704 10 00 All goods 30% - -
84. 1806 90 Food preparations, for infant use and put up for retail sale, of- 17.5% - -
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.
85. 190110 Preparations for infant use, put up for retail sale 30% - -
86. 1903 00 00 All goods 30% - -
87. 1905 31 00 or 1905 32 All goods 30% - -
88. 2004 10 00 All goods 30% - -
88A 2008 11 00 Peanut butter 30% - -
89. 2008 93 00, 2009 81 00,  2009 90 00, 2202 90 Cranberry products 10% - -
90. 2009 11 00, 2009 12 00 or 2009 19 00 Orange juice 30% - -
91. 2106 10 00 Soya protein concentrate 10% - -
92. 2106 90 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. By volume, determined at a temperature of 20 degrees centigrade) 30% - -
93. Any Chapter The goods specified in List 1 used in the processing of sea-food. Nil Nil 6
94. 22 Wine, for use as sacramental wine 30% Nil 7
95. 220710 All goods - Nil -
96. 2207 20 00 All goods 5% - -
96A 2207 20 00 Denatured ethyl  alcohol  (ethanol)  for use in manufacture of excisable goods. 2.5 Nil 5
97. 2208 Angostura bitters 5% - -
98. 23, 28, 29, 30 or 38 Veterinary drugs and other goods specified in List 2 10% - -
99. 230120 All goods 5% - -
99A 2302 10 10 Maize bran Nil - -
100. 2302 40 00 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice 15% - -
100A 2302 40 00 Rice bran Nil - -
101. 2301 20, 2309 90 32, 2309 90 39 Fin fish feed Nil - -
102. 2304, 2305 or 2306 All goods 15% - -
103. 2304 Dietary soya fibre 15% - -
104. 2306 De-oiled rice bran oil cake Nil - -
104A 2304 De-oiled soya extract Nil - -
2305 Groundnut oil cake/oil cake meal Nil - -
2306 30 Sunflower oil cake/ oil cake meal Nil - -
2306 90 Canola oil cake/ oil cake meal Nil - -
2306 90 Mustard oil cake/ oil cake meal Nil - -
104B 2304 De-oiled soya extract Nil - -
2305 Groundnut oil cake/ oil cake meal Nil - -
2306 30 Sunflower oil cake/ oil cake meal Nil - -
2306 90 Canola oil cake/ oil cake meal Nil - -
2306 90 Mustard oil cake/ oil cake meal Nil - -
104C 2306 90 90 Rice bran oil cake Nil - -
104D 2302 40 00 Rice bran Nil - -
2304 De-oiled soya extract Nil - -
2305 Groundnut oil cake/ oil cake meal Nil - -
2306 30 Sunflower oil cake/ oil cake meal Nil - -
2306 60 00 Palm kernel cake Nil - -
2306 90 Canola oil cake/ oil cake meal, Mustard oil cake/ oil cake meal, Rice bran oil cake Nil - -
105. 2309 10 00 All goods 20% - -
106. 2309 90 Feed additives or pre-mixes 20% - -
107. 2309 90 Prawn feed, shrimp larvae feed and fish feed in pellet form 5% - -
Explanation. - For the removal of doubt, “prawn feed” shall mean goods-
(i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and  
(ii) in which the proportion of vitamin pre-mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (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.
108. 25 (except 2515, 2516, 2523, 2524) All goods 5% - -
109. 2503 00 Crude or unrefined sulphur 2.5% - -
109A 2505 1011, 2505 1012, 2505 1019 Silica Sands 2.5% - -
110. 2510 Rock phosphate 2.5% - -
110A 2515 11 00, 2515 12 10, 2515 12 20, 2515 12 90, 2516 11 00, 2516 12 00 All goods, other than, - (i) Rough Marble and Travertine blocks; (ii) Marble slabs 10% - -
110AA 2515 12 20 Marble Slabs 20% - -
110B 2518 Dolomite for metallurgical use conforming to IS:10346-2004 2.5% - -
111. 2520 10 Gypsum 2.5% - -
111A 2521 Limestone for metallurgical use conforming to IS : 10345-2004 2.5% - -
112. 2523 29 All goods Nil - -
113. 2528 Boron ores Nil - -
113A - - - - -
114. 2529 22 00 Acid grade fluorspar 5% - -
115. 25, 28, 38 or 39 The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely :- 5% - 5
(A)
(1) Aluminous cement
(2)  Silicon metal (99%)
(3)  Micro/fumed silica
(4)  Brown fused alumina
(5)  Sintered/tabular alumina
(6)  Fused zirconia
(7)  Sodium hexameta phosphate
(8)  Silicon carbide
(9)  Boron carbide
(10)  Reactive alumina
(11)  Fused silica; and
(B)  Phenolic resin 5% - 5
116. 26 Gold ores and concentrates for use in the manufacture of gold Nil 8% 5 and 8
117. 2601 to 2617 All goods 2.5% - -
118. 2604 00 00 Nickel ore and concentrate Nil - -
119. 2612 10 00 Uranium concentrate (U308), for generation of nuclear power Nil - -
120. 262011 00, 262019 00 All goods 5% - -
121. 2620 30 All goods 5% - -
121A 27 The following bunker fuels for use in ships or vessels, namely:- (i)             IFO 180 CST; (ii)            IFO 380 CST. Nl Nil Nil
121B 2701 11 00, 2701 12 00, 2701 19 All goods 2.5% 2% -
121C 2701 20, 2702, 2703 All goods 2.5% - -
121D 2704, 2705, 2706 All goods 5% - -
121E 2707 All goods 2.5% - -
121F 2708 All goods 5% - -
122. ** *** ** ** **
122A ** *** ** ** **
123. ** *** ** ** **
124. ** *** ** ** **
124A ** *** ** ** **
125. ** *** ** ** **
126. ** *** ** ** **
126A ** *** ** ** **
126B ** *** ** ** **
126C ** *** ** ** **
127. 2709 00 00 All goods Nil - -
128. 2710 Avgas Nil - -
129. ** *** ** ** **
130. 2710, 2711, 2712, 2713, 2714 or 2715 All goods (including naphtha), other than goods mentioned at Sr. Nos. 131, 132, 133, 134, 135, 136, 137, 141, 143 5% - -
131. 2710 Motor spirit commonly known as petrol 2.5% - -
132. 2710 High speed diesel (HSD) 2.5% - -
133. 2710 Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra Nil Nil -
134. 2710 Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy : Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003). Nil - -
135. 2710 19 20 All goods Nil - -
136. 2710 or 2714 90 All goods, for the manufacture of fertilisers Nil Nil 5
137. 2710 19 Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System Explanation.- “Kerosene” means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps. Nil - -
138. 2711 11 00 Liquefied natural gas (LNG) 2.5% - -
138A Liquefied Natural Gas (LNG) imported for consumption in the C2-C3 Plant of M/s. Oil and Natural Gas Corporation Limited located in the Dahej Special Economical Zone (hereinafter referred to as the SEZ unit) for the purposes of authorized operations in the SEZ unit. Nil Nil 8A
138B 2711 11 00, 2711 21 00 The remnant Liquefied Natural Gas (LNG) or Naturall Gas (NG) cleared into the Domestic Tariff Area (DTA), after completion of the authorized operations carried out by the C2-C3 Plant of M/s. Oil and Natural Gas Corporation Limited, located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit) : Provided that no exemption shall be available if exemption has been claimed on the quantity of LNG/NG other than the quantity which has been consumed for the authorized operation in the SEZ unit. Nil Nil -
138C 2711 11 00 or 27112100 Liquefied Natural Gas (LNG) Nil Nil 8B
139. 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) and Natural gas (NG), when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy : Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003) Nil - -
139A 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) and natural gas when imported by an importer for supply to a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy, for generation of electrical energy : Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003) Nil - 100
139B 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) and natural gas (NG) when imported by GAIL for supply to a generating company as defined in clause (28) of section 2 of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy, for generation of electrical energy : Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in clause (8) of section 2 of the Electricity Act, 2003 (36 of 2003).  Nil  -  102
140. 2711 12 00, 2711 13 00, 2711 21 00 All goods 5% - -
141. 2711 12 00, 2711 13 00, 2711 19 00 Liquefied propane and butane mixture, Liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers Nil - -
142. 2711 19 00 Liquefied petroleum gases (LPG) 5% - -
142A 2711 Liquefied 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. Explanation. – 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. Nil Nil 5
142B 2711 12 00 Propane 2.5% - -
142C 2711 13 00 Butanes 2.5% - -
143. 2713 Petroleum coke   2.5% - -
144. 27 or 34 or 8705 Following material and equipment for construction of roads based on the bio-based asphalt, namely :- Nil - 9
(i) Bio-based asphalt sealer and preservation agent;
(ii) Millings remover and crack filler;
(iii) Asphalt remover and corrosion protectant;
(iv) Sprayer system for bio-based asphalt
145. 2716 00 00 Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas or Specal Economic Zone-
(a) If removed from power projects of 1000 MW and above, - -
(i) using imported coal as fuel; Rs. 30 per 1000 kwh
(ii) using domestic coal as fuel; Rs. 30 per 1000 kwh - -
(iii) using domestic gas as fuel; Rs. 120 per 1000 kwh - -
(b) If removed from power projects of less than 1000 MW,-
(i) using imported coal as fuel; Nil - -
(ii) using domestic coal as fuel; Nil - -
(iii) using domestic gas as fuel; Rs. 60 per 1000 kwh - -
145A

2716 00 00

All goods except those falling under S. Nos. 145B, 146A, 146B, 146C(i) and 146C(ii).

 100 - -
145B

2716 00 00

Electrical energy originating from Nepal and Bhutan

Nil

 - -
146. 2716 00 00 All goods, other than goods mentioned at S. No. 145 Nil - -
146A

2716 00 00

Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using -

(a) imported coal as fuel

 40 - -

(b) domestic coal as fuel

 65 - -

(c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel

 59 - -

(d) RLNG as fuel

 89 - -

146B.

2716 00 00

Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using-

(a) imported coal as fuel

 24 - -

(b) domestic coal as fuel

 24 - -

(c) mix of domestic gas/RLNG as fuel

 18 - -

(d) RLNG as fuel

 21 - -

146C. (i)

2716 00 00

Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 27th February, 2009.

Nil

 -

Nil

146C. (ii)

2716 00 00

Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 27th February, 2009 -

(a) imported coal as fuel

  24  -  103

(b) domestic coal as fuel

  24  -  103
(c)  mix of domestic gas/RLNG as fuel  18  -  103
(d) RLNG as fuel  21  -  103
147. 28, 29 or 30 The following goods, namely : -
(A) Drugs, medicines, diagnostic kits or equipment specified in List 3 5% - -
(B) Bulk drugs used in the manufacture of drugs or medicines at (A) 5% - 5
148. 28, 29, 30 or 38 The following goods, namely :-
(A) Life saving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4 Nil - -
(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) Nil - 5
(C) Other life saving drugs or medicines Nil Nil 10
149. 28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely :-
(A)   Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5
(B)   Fibre reinforced plastic rods (FRP),  for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 5
(C)   Goods specified in List 6 for manufacture of telecommunication grade FRP Nil - 5
150. 28 (except 2823 00 10) All goods 7.5% - -
151. 28 Phosphoric acid, for the manufacture of fertilizers 5% Nil 5
152. 28 Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilizers - Nil 5
153. 28, 29, 84, 85 or 90 The goods specified in List 7, for the manufacture of laser and laser based instrumentation Nil - 11
154. 28 or 38 The following goods, namely :- Nil - 5
(a)    Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;
(b)   Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;
155. 28, 29, 32, 39, 70 or 90 Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,- 10% - 5
(i)     E-glass roving/yarn;
(ii)    liquid absorbent polymer;
(iii)   polyurethane polymer;
(iv)   vinyl polymer
156. 2801 20 00 Iodine 2.5% - -
157. Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil - -
157A 2807 00 10 Sulphuric acid for the manufacture of fertilizers 5% - -
158. 2809 20 10 All goods 5% - -
159. 2818 20 10 All goods 5% - -
160. 2825 Vanadium pentaoxide or vanadium sludge 2.5% - -
161. 2825 40 00 Nickel oxide and hydroxide Nil - -
162. 2841 Ammonium Metavanadate 2.5% - -
163. 2844 20 00 Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power Nil - -
163A 2844 Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals Nil - 5
163B *** *** *** *** ***
164. 2852 or 3822 Pharmaceutical Reference Standard 5% - 12
165. 29 (except 2905 43 00, 2905 44 00 and 2933 71 00) All goods 7.5% - -
166. 29 or 38 Alpha pinene 5% - -
167. 29 or any Chapter Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil Nil 13
168. 29, 30, 35, 38 or 39 The following goods, for the manufacture of enzyme linked immunoabsorbent assay kits (ELISA Kits), namely :- 5% - 5
(i)     Plastic ELISA plates;
(ii)    Deactivated positive control sera against human and animal diseases;
(iii)   Enzyme horse raddish peroxidase;
(iv)   Enzyme Alkaline phosphatase;
(v)    Enzyme glucose oxidase;
(vi)   Animal anti-human immunoglobins;
(vii) Protein A or Protein A Gold Conjugates;
(viii) Polystyrene latex beads;
(ix)   Deactivated enzyme labelled human anti-HIV reagent
(x)    Enzyme conjugates of antibodies or antigens or Protein A;
(xi)   Natural or synthetic or recombinant antigens relating to human and animal diseases;
(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;
(xiii)      Stabilizers for the Enzyme conjugate;
169. 29 or 38 Gibberellic acid 5% - -
170. 29 DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin 5% - -
171. 29 Maltol, for use in the manufacture of deferiprone Nil - 5
172. 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels 10% - -
172A 2901, 2902 (except 2902 43 00, 2902 50 00) All goods 2.5% - -
172B 2902 41 00 o-Xylene
173. 2901, 2902 All goods 5% - -
173A ** *** ** ** **
173B ** *** ** ** **
173C ** *** ** ** **
173D ** *** ** ** **
173E ** *** ** ** **
174. 2902 43 00 p-Xylene Nil - -
175. 2902 50 00 Styrene 2.5% - -
176. ** *** ** ** **
177. 2903 15 00 Ethylene dichloride (EDC) 2% - -
178. 2903 21 00 Vinyl chloride monomer (VCM) 2%
178A 2905 11 00 Methyl alcohol 5% - -
179. 2905 31 00 Mono ethylene glycol (MEG) 5% - -
180. 2907 23 00 Bis-phenol A Nil - -
181. 2910 30 00 Epichlorohydrin 2.5% - -
181A
2914 61 00,
2914 69 90
Anthraquinone or 2-EthylAnthraquinone, for use in manufacture of Hydrogen Peroxide
 2.5% - 5
181B 2916 12 10 Butyl acrylate 5% - -
182. 2917 36 00
Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA)”
 5% - -
183. 2917 37 00 Dimethyl terephthalate (DMT) 5% - -
184. 2926 10 00 Acrylonitrile 2.5% - -
185. 2929 10 90 Diphenylmethane 4, 4-diisocyanate (MDI) for use in the manufacture of spandex yarn Nil - 5
186. 293371 00 Caprolactam 7.5% - -
187. 2905 43 00, 2905 44 00, 3301, 35 01, 3502, 35 03, 3504, 35 05, 3809 10 00, *   *   *   * All goods 20% - -
187A 3823 11 11, 3823 11 12, 3823 11 19 All goods 7.5% - -
187B 3823 11 11, 3823 11 12 or 3823 11 19 All goods for use in the manufacture of soaps and oleochemicals Nil - 5
188. 30 Medicaments containing spirit - Nil -
189. 30 Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF Nil - -
190. 30 or any other Chapter Drugs and materials Nil Nil 14
191. Any Chapter Artificial Plasma 5% - -
192. Any Chapter The Blood group sera, namely : - Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti JKa., and anti I Nil - -
193. Any Chapter Artificial kidney Nil - -
194. Any Chapter All types of contraceptives Nil - -
195. 3002 90 30 Probiotics 5% - -
196. 31(Except All goods 7.5% - -
3102 21 00,
3102 50 00,
3104 30 00,
3105 20 00,
3105 30 00,
3105 40 00,
3105 51 00,
3105 59 00,
3105 60 00,
3105 90 10,
3105 90 90)
197. 31 Kyanite salts, in a form indicative of their use for manurial purpose 5% 1% -
198. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5% 1% -
199. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5% 1% -
200. 31 (i)             Composite fertilizers (ii)            All goods, other than those which are clearly not to be used as Fertilisers 5%   - -   1% -   -
201. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% 1% -
202. 31 I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely :-
(a) Potassium nitrate (13:0:45) 5% 1% -
(b) Calcium nitrate 5% 1% -
(c) Mono ammonium phosphate 5% 1% -
(d) Mono potassium phosphate (0:52:34) 2.5% 1% -
(e) 13:40:13 NPK fertilizers 2.5% 1% -
(f) 18:18:18 NPK fertilizers 2.5% 1% -
(g) NPK 13:05:26 2.5% 1% -
(h) 20:20:20 NPK fertilizers 2.5% 1% -
(i) 6:12:36 NPK fertilizers 2.5% 1% -
(j) Potassium magnesium sulphate 2.5% 1% -
(k) 19:19:19 NPK fertilizers 2.5% 1% -
(l) NPK 12:30:15 2.5% 1% -
(m) NPK 12:32:14 2.5% 1% -
II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely :-
(a)    Super phosphoric acid (70% P2 O5) 5% 1% -
(b)   Ammonium poly-phosphate (10-34-0) (Liquid) 5% 1% -
(c)    Zincated phosphate (Suspension) 5% 1% -
203. 3102 10 00 Urea 5% 1% -
204. 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% 1% -
205. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% 1% -
206. 32, 34, 38, 83 or any other Chapter (a)    Electric parts and wire rolls for fitting on electric lamp/table lamp/wall lamp/ceiling lamp/door lamp/window lamp/garden lamp; Nil Nil 15
(b)   Hinges, metal locks and back of photo frames, and fittings for photo frame/box;
(c)    Wax items for candle holder/votive/cup;
(d)   Chemicals/lacquer required for improved finish of export product;
(e)    Motifs for attachment on export product;
(f)    Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware;
(g)   Heat resistant paint used on cast iron items for ornamental fire place accessories;
(h)    Wood polish materials; and
(i)     Poly films used for shrink wrapping and cling - wrapping of artwares
(j)     Wooden biscuit (splings-joining accessory for wooder board);
(k)    Decorative paper for lamp shade;
(l)     Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;
(m)   Prints for photo frames
(n)    Animal hair materials for brushes;
(o)   Copper adhesive tape 1/2” or less;
(p)        adhesive copper foil 1/8” to 1;
(q)   Patina and patina bronze;
(r)    Analog clock movement;
(s)    Hardware brass and metal fittings for furniture;
(t)    Handles/blades for cutlery;
(u)    Glass sheet (clear or opaque or cloured glass) for use with mosaic;
(v)    Air and electric operated screw driver with hose and couplings;
(w)   Tool bits, for motorizer and screw driver;
(x)    Glue applicator;
(y)    Moisture measuring tools;
(z)    Air operated guns and tools for inserting fasteners for brads, flexi-points, pins, staples, nails and hinges;
(za)       Power operated mitre saw;
207. 32, 84 or 96 Ink cartridges, ribbon assembly, ribbon gear assembly, ribbon gear carriage, for use in printers for computers 5% - -
208. 3201, 3202 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207 All goods 7.5% - -
208A
3201 20 00
Wattle extract
  2.5%  -  -
208B
3201 90 20
Myrobalan fruit extract
  2.5%  -  -
209. 3206 5000 Triband Phosphor Nil - -
210. 3207 10 40 Ceramic colours 5% - -
211. 3207 40 00 All goods 5% - -
211A 3208, 3815, 3901, or 3920 The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely :- (i)             EVA resin; (ii)            EVA masterbatch; (iii)           Poly ethylene terephthalate (PET) film; (iv)          Poly vinyl fluoride (PVF); (v)           Poly vinyl di-fluoride (PVDF); (vi)          Adhesive resin; and (vii)         Adhesive hardner Nil - 15A
212. 3209 90 90 Organic / inorganic coating material for manufacture of electrical steel 5% - 5
213. 3302 10 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. volume, determined at 20 degrees centigrade) 10% - -
214. 3403 All goods 7.5% -
214A
3404 20 00
Vinyl Polyethylene Glycol for use in manufacture of Poly Carboxylate Ether
 7.5% - 5
215. 35 The following goods for use in the manufacture of Plasma Volume Expanders, namely :- (i)     Hydroxyethyl starch, (ii)    Dextran 5% - 5
216. 3504 Isolated soya protein 10% - -
217. 37 or 85 Films and video cassettes - Nil 16
218. 37 Film of a predominantly educational character - Nil 17
219. 37 Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs - Nil -
220. 37 Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs - Nil -
221. 37 Exposed cinematographic films - Nil 18
222. 37 Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet 5% - -
223. 3701 20 00 or 3702 Instant print film 5% - -
224. 3704 Cinematographic films, exposed but not developed Nil Nil -
225. Any Chapter Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/beta cams Nil Nil 19
226. 38 Dipping oil, Paclobutrazol (Cultar) 10% - -
227. 38 (i)     Bio-pesticides, based on - (ii)    Bacillus thuringiensis var. kurstaki (iii)   Bacillus thuringiensis var. israelensis (iv)   Bacillus sphaericus (v)    Saccharopolyspora spinosa 5% - -
228. 3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 38160 000, 3817, 3821 00 00 or 3824 (except 3824 60) All goods 7.5% - -
229. 3823 1111 Crude Palm Stearin for use in the manufacture of laundry soap Nil - 5
230. 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70 All goods 7.5% - -
230A 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70 All goods for use in the manufacture of soaps and oleochemicals Nil - 5
230B 3824 90 32, 8505 11 90 The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely:- (i)             Magnet Resin (Strontium Ferrite compound/before formed, before magnetization); (ii)            Neodymium Magnet (before Magnetization) 2.5% - 5
230C
3815 90 00
Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator
  5% - 46
230D
3909 40 90
Resin for use in the manufacture of cast components
of Wind Operated Electricity Generator
  5% - 46
231. 39 Ethylene vinyl acetate (EVA) 7.5% - -
232. 39, 48 or any other Chapter Tags, labels, stickers, belts, buttons or hangers, imported by bona fide exporters Nil Nil -
233. 39 or any Chapter Security fibre, security threads, M-feature for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore Nil Nil 5
233A 39 or any chapter Raw materials for use in manufacture of security fibre and security threads for supply to Security paper Mill, Hoshangabad and Bank Note paper Mill India Private Limited, Mysore for use in manufacture of security paper. Nil Nil 5
234. 39, 72 and 81 The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10, namely :-
(i)     Special grade stainless steel;  Nil Nil 5
(ii)    Titanium alloys;  Nil  Nil  5
(iii)   Cobalt-chrome alloys;  Nil  Nil  5
(iv)   High-density polyethylene. Nil  -  5
235. 39 or 74 (i)     Alatheon Nil Nil 5 and
(ii)    Copper wire 20
236. 3901 to 3915 (except 3903 and 3908) All goods 7.5% - -
237. 3901 The following polymers of ethylene, namely :- 7.5% - -
(i)     Low density polyethylene (LDPE),
(ii)    Linear low density polyethylene (LLDPE),
(iii)   High density polyethylene (HDPE),
(iv)   Linear medium density polyethylene (LMDPE),
(v)    Linear high density polyethylene (LHDPE)
238. 3902 All goods other than poly iso butylene 7.5% - -
238A 3902 Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film Nil - 5
239. 3903 All goods 7.5% - -
240. 3904 Polymers of vinyl chloride 7.5% - -
241. 3906 90 Sodium polyacrylate 5% - -
242. 3906 90 90 Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely :- (i)             Adult diapers; (ii)            All goods falling under chapter heading 9619, other than adult diapers       5% 5%       6% -       5 5
243. 3907 Polyester chips 5% - -
244. 3907 20 10 Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn 5% - 5
245. 3907 40 00 Polycarbonates Nil - -
246. 3908 Nylon chips 7.5% - -
247. 3913 90 90 Compostable polymer or bio-plastic used in the manufacture of bio-degradable agro mulching films, nursery plantation pots and flower pots. Nil - 5
247A 3919 90 90 Water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% - 5
247B 4002 70 00 Ethylene – propylene – non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 854411) 7.5% - 5
247C 6814 90 90 Mica glass tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% - 5
248. 3920 Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films. Nil - -
249. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil Nil 21
250. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil Nil 22
251. 400110 All goods Rs. 49/Kg - 23
252. 4001 21, 4001 22, 4001 29 (i) Goods up to an aggregate quantity of forty thousand metric tonnes of total imports of such goods in the remaining part of the financial year 2011-12. 7.5% - 1
Explanation. - For removal of doubts, it is clarified that the quantity of goods already cleared under S. No. 491A of notification No. 21/2002-Customs dated the 1st March, 2012, up to the date of its supersession, shall be included in computing the aggregate quantity.   (ii) All goods other than at (i)           25% or Rs. 30/- per kg, whichever is lower           -             -  
253. 4002 31 00 All goods 5% - -
254. 4002 39 00 Chlorobutyl rubber or bromobutyl rubber 5% - -
254A 4016 95 90, 4016 99 90, 9503 00 90, 9505 10 00, 9505 90 90 All goods, other than natural rubber latex made balloons 10% - -
255. 41 Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid Nil - -
256. 4114 20 10 Patent leather Nil - -
257. 4301 or 4302 Raw, tanned or dressed fur skins - Nil -
258. 4301 or 4302 All goods (other than those falling under tariff item 4301 30 00) Nil - -
259. 43, 52, 54, 55, 56, 58, 59 or 60 Lining and inter-lining materials Nil Nil 24
259A 4401 21 00, 4401 22 00 Wood in chips or particles, imported for use in manufacture of the following, namely :- (i)             Paper and paperboard; (ii)            newsprint Nil - 5
260. 47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely :-
(i) newsprint; Nil - 5 and 25
(ii) paper and paperboard; Nil - 5
(iii) adult diapers. Nil - 5
(iv) all goods falling under chapter heading 9619, other than adult diapers. 2.5% - 5
261. 4702 Rayon grade wood pulp 2.5% - -
262. 4707 (A)   All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; (B)   All goods, imported for use in, or supply to, a unit for manufacture of newsprint. Nil       Nil -       Nil 25A       25A
263. 48 Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes 5% Nil -
264. 48 Newsprint - Nil Nil -
(i)         in strips or rolls of a width not less than 34.92 cm; or
(ii)         in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state
265. 48 Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m2 and not more than 65 gms/m2 Nil Nil 26
266. 4802 Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - -
267. 4810 Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines Nil - -
268. 49 or 8523 The following goods, namely :- (i)     Information Technology software, and (ii)    Document of title conveying the right to use Information Technology software. Nil - -
Explanation. - “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.
269. 49 Commonwealth and international reply coupons and UNESCO coupons Nil Nil -
270. 49 Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF Nil - -
271. Any Chapter Commercial catalogues in book form Nil - -
272. 4901 10 10, 4901 91 00 or 4901 99 00 Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies Nil - -
273. 4906 All goods Nil - -
274. 4907 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil - -
275. ** *** ** ** **
276. 5002 Raw silk (not thrown) 10% - -
277. 5101 All goods 5% - -
278. 5102 All goods 5% - -
279. 5103 Wool Waste 5% - -
280. 5103 All goods other than Wool waste 10% - -
281. 5105 Wool Tops 5% - -
282. 52 or any Chapter (a) Fasteners including buttons and snap fasteners, zip fastereners including zippers in roll, sliders/pullers and end stoppers, and parts thereof; Nil Nil 24
(b)   Inlay cards
(c)    Shoulder pads;
(d)   Buckles;
(e)    Eyelets
(f)    Hooks and eyes
(g)   Rivets
(h)    Collar stays, collar patties, butterfly and other garment stays including plastic stays
(i)     Fusible and non-fusible embroidery motifs or prints
(j)     Laces
(k)    Badges including embroidered badges
(l)     Embroidery threads
(m)   Sewing thread
(n)    Stones (other than precious and semi precious)
(o)   Sequin
(p)   Tape, Elastic tape and hook tape of width not exceeding 75 mm
(q)   Velcro tape
(r)    Cord and cord stopper
(s)    Toggles
(t)    Polywadding materials
(u)    Stud;
(v)    Elastic cloth and elastic band;
(w)   Quilted wadding materials;
(x)    Beads for embroidery
(y)    sample fabric of total length upto 1000 metre imported during one financial year;
(z)    printed bags (za)       Knitted ribs;
(zb)  anti-theft devices like labels, tags and sensors.
(zc)  bobbin elastic;
(zd)  textile flowers;
(ze)  water soluble lining, poly pouch, high density sticker, heat transfer sticker;
(zf)  anglets on draw strings-hooded jacket;
(zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra;
(zh)  hook and bar, extra button covers-plain, ribbons, waist bands, shooter pin, O Ring, thermostrips and metal clip;
(zi)   pin bullets for packing, plastic tag bullets, metal tabs, bows, ring & slider and rings.
283. Any Chapter (a)    Buckles, ‘D’ rings, ‘O’ rings eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings Nil Nil 27
(b)   Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers.
(c)    Velcro Hook, Velcro tapes and Loop tape;
(d)   Elastic Tape, adhesive tape and reinforcement tape;
(e)    Stamping foil;
(f)    Sewing Thread;
(g)   Locks including magnetic locks;
(h)    Metal handles, handles fittings, handle holder, Metal Frames, dog hooks, Looks all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, part of pullers, hinges and magnetic snaps;
(i)     Glove Liners;
(j)     Loop rivets and loop oval;
(k)    Polishes, creams and shoe finishes in any form;
(l)     Lining, interlining and reinforcement materials;
(m)   Insoles or mid-soles and sheets therefore;
(n)    Shanks and welts;  
(o)   Toe Caps and toe puffs and counters or Thermoplastic sheets;
(p)   Synthetic or polymeric foam
(q)   packaging boxes of all types;
(r)    Ribs
(s)    adhesives;
(t)    unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rabber for soles including Polyurethane paint, colour paste and pigments
(u)    heels;
(v)    leather board;
(w)   saddle tree;
(x)    nylon mesh
(y)    Fittings, snaps of metals or alloys;
(z)    Metal fittings/embellishments, webbing of any material for making harness and saddlery items;
(za) Stirrup of any material and stirrup bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddlery items;
(zc) Beading material - synthetic/leather/fabric;
(zd)      Chatons/stones/beads/crystals as decorative items;
(ze) Shoe laces;
(zf)   Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering soles and insoles;
(zh) Artificial fur and alarm tag;
(zi)   Buckle;
(zj)   Plastic clear sheets;
(zk)       Magnets for use in leather goods;
(zl)        Inlay cards;
(zm)      Synthetic material/synthetic leather;
(zn) Reflactive tapes/Fashion tapes;
(zo) Micropak labels and Polyethylene Sheets;
(zp) Protective steel toe cap and steel Mid_sole
284. Any Chapter (a)    Zipper, fastener and slider; Nil Nil 28
(b)   Lace;
(c)    Velcro tape;
(d)   Elastic tape, curtain tape and edgeband tape;
(e)    Curtain hook;
(f)    Button and eyelet;
(g)   Tassel;
(h)    Bead and sequin;
(i)     Insert;
(j)     Sample fabric of total length upto 500 Meters imported during one financial year
(k)    Embroidery threads
(l)     Sewing threads
(m)   Poly wadding materials
(n)    Quilted wadding materials
(o)    Printed bags
(p)    Fusible embroidery motifs or prints
(q) Anti-theft devices like labels, tags and sensors
(r)  Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings.
284A 50, 52, 54, 55 or any other chapter Cotton and Elastane blended printed fabrics Nil - 28A
Cotton and metallic yarn dyed blended fabrics
Cotton and spandex and metallic blended fabrics
Cotton and Elastane printed fabric
Cotton and silk lining fabric
100% linen chambray woven/dyed fabric
100% ramie dyed/blended printed yarn dyed fabric
Nylon and spandex lining fabrics
100% polyester velvet dyed fabric
Cotton / Nylon / Embroidery crochet lace lining fabric
285. 5201 All goods Nil - -
286. 5202 All goods Nil - -
287. 5301 All goods Nill - -
288. 5303 10 Raw jute 5% - -
289. 5401, 5402, 5403, 5404, 5405 00 00 or 5406 All goods, other than those of nylon 5% - -
290. 5402, 5403, 5404, 5405 0000 or 5406 All goods of nylon 7.5% - -
290A 5402 19 90 Nylon 66 filament 2.5% - -
5402 52 00 Polyester yarn-Anti Static Filament
5503 11 00 Aramid Flame Retardant Fibre
5503 11 00 Para- aramid Fibre
5503 19 00 Nylon Staple Fibre
5503 19 00 Nylon Anti Static Staple fibre
5503 30 00 Modacrylic fibre
5504 10 00 Flame Retardant Viscose Rayon Fibre
291. 5501 to 5510 All goods, other than those of nylon 5% - -
292. 5501 to 5510 All goods, of nylon 7.5% - -
293. 5511 All goods 10% - -
294. Any Chapter Monofilament long line system for tuna fishing 5% - 29
294A
5404 19 90
Monofilament yarn
 5% - 29A
295. 5603 11 00 Hydrophilic Non-Woven, Hydrophobic Non-Woven, imported for use in the manufacture of Adult Diapers 5% 6% 5
296. 57 Samples of hand knotted carpets Nil Nil 30
297. 5902 20 Polyester tyre cord fabric 5% - -
298. 6001 10 or 6001 92 Pile fabrics for the manufacture of toys 10% - 5
299. 6310 All goods 5% - -
300. 64 or any other Chapter The following goods for use in the leather industry, namely :-
(1)    Parts, consumables and other items specified in List 8 10% - -
(2)    Other parts, consumables and items specified in List 9 10% - 31
301. Any Chapter Parts of umbrella, including umbrella panels 5% - -
302. 68, 82 or 84 Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments Nil - 32
303. 68, 72 or The following goods, namely :- 5% - 5
85 (1)    Graphite Felt or graphite pack for growing silicon ingots;
(2)    Thin steel wire used in wire saw for slicing of silicon wafers
303A 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00 All goods, other than goods mentioned at serial numbers 303AA and 303AB 10% - -
303AA 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00 Marble slabs 20% - -
303AB 6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00 Granite slabs 20% - -
304. 6902 or 6903 All goods 5% - -
305. 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 5
305A 70 Solar tempered glass or solar tempered (anti-reflective coated) glass for use in manufacture of solar cells/panels/modules Nil - 5
305B 70 Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables. 5% - 5
306. ** *** ** ** **
307. 7001 00 10 All goods 5% - -
308. 7015 Rough opthalmic blanks, for manufacture of optical lenses 5% - -
309. 71 The following goods, namely :-
(i)     Raw pearls; 5% Nil -
(ii)    Rubies, emeralds and sapphires, unset and imported uncut Nil Nil -
310. 71 Rough diamonds (industrial or non- industrial) Nil Nil -
311. 71 Rough coloured gemstones Nil - -
312. 71 Rough semi-precious stones Nil - -
312A 7103 Pre-forms of precious and semi-precious stones Nil - -
313. 71 Cut and polished coloured gemstones 2.5% - -
314. 71 Diamonds including lab grown diamonds-semi-processed, half-cut or broken 2.5% - -
315. 71 Non-industrial diamonds including lab-grown diamonds (other than rough diamonds) 2.5% - -
316. 71 Current coins of the Government of India Nil Nil -
317. 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 33
318. 71 Gold dore bar, having gold content not exceeding 95% Nil 8.75% 5 and 34
319 28, 29, 38, 39, 70, 74, 76 Goods specified at S. Nos. 7 and 18 of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 25/1999-Customs, dated the 28th February, 1999 G.S.R 161 (E), dated the 28th February, 1999
320. 71 Silver dore bar having silver content not exceeding 95% Nil 7.75% 5 and 34
321. 71    r 98 (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 (ii)    Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls 10%         10%   Nil         Nil 35         35
322. 71 or 98 Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger 10% Nil 35
323.       71   (i)         Gold bars, other than tola bars, bearing manufacturer’sor refiner’s engraved serial number and weight expressed in metric units; 10% Nil -
(ii)         Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage. Explanation.-For the purposes of this entry, ―gold findings‖ means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. 10% - -
324. 71   (i)         Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92; 10% Nil -
(ii)         Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92,other than imports of such goods through post, courier or baggage.   10% - -
Explanation.- For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or articles made of silver
325. 7104 Rough synthetic gemstones Nil - -
326. 7104 Rough cubic zirconia Nil - -
327. 7104 Polished Cubic zirconia 5% - -
328. 7110 11 or 7110 19 00 Platinum 10% - -
329. 7110 3100, 7110 39 00 Rhodium 2.5% - -
329A 72 All goods other than goods mentioned against serial number 333B 10% - -
330. 72 (Except 7202 60 00, 7208, 7209, 7210, 7211, 7212, 7225, 3090, 7225, 4019, 7225, 50 or 7225, 9900) All goods other than the following :- 5% - -
(i) goods mentioned against serial numbers 331, 332, 333, 333A, 333B and 334;
(ii) seconds and defectives of goods falling under Chapter 72
331. 7202 60 00 Ferro-nickel 2.5% - -
332. 7204 Melting scrap of iron or steel (other than stainless steel) 2.5% - -
333. 7204 21 Scrap of stainless steel, for the purpose of melting 2.5% - -
333A. 7206, 7207, 7213, 7214, 7215, 7216, 7217, 7221, 7222, 7223, 7225 (Except 7225 11 00, 7225 3090, 7225 4019, 7225 50 or 7225 9900), 7226 (Except 7226 11 00), 7227 or 7228 All good 10% - -
333B 7208, 7209, 7210, 7211, 7212, 7225, 3090, 7225, 4019, 7225 50 or 7225 9900 All goods 12.5% - -
333C
7208
Hot rolled coils for use in manufacture of welded tubes and pipes falling under heading 7305 or 7306
 10% - 5
333D
7212 40 00
Co-polymer coated MS tapes / stainless steel tapes for use in manufacture of telecommunication grade optical fibres or optical fibre cables10%
 10% - 5
333E
7225 19 90
Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00
 5% - 5
334. 7219, 7220 All goods other than seconds and defectives 7.5% - -
334A 73 All goods 10% - -
334B 7325 Metal parts for use in the manufacture of electrical insulators falling under heading 8546 7.5% - 5
335. 73 Pipes and tubes for use in manufacture of boilers 7.5% - 5
335A 7326 90 99 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 5% - 46
335B 7408 Flat copper wire for use in the manufacture of photo voltaic ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil - 5
335C 7404 00 22 Brass scrap 2.5% - -
336. 7411 or 7412 All goods 7.5% - -
337. 75 All goods Nil - -
338. 7602 Aluminium scrap 2.5% - -
339. ** *** ** ** **
340. 7806 Lead bars, rods, profiles and wire 5% - -
341. 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10% - 36
342. 7907 Zinc tubes, pipes and tube or pipe fittings 7.5% - -
343. 8007 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes 5% - -
344. 8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% - -
344A 8110 10 00, 8110 20 00 All goods 2.5% - -
345. 82 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs 10% - 37
346. 84 The following goods, namely :- 5% - -
(i)     Cricket bat and hockey stick splice joining machine
(ii)    Rugby ball or soccer ball stitching machine  
(iii)   Moulds for soccer ball, basket ball and volley ball
347. 84 Bacteria removing clarifier Nil - -
348. 84 or any The following goods, namely :- 5% - -
other Chapter (i)     Marine seawater pumps with fibre impellers,
(ii)    Automatic fish/prawn feeder
349. 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry Nil - 38
350. 84 or any other Chapter Goods specified in List 10 required for use in high voltage power transmission project 5% - 39
351. Any Chapter Parts and components of the goods specified in List 10 required for use in high voltage power transmission project 5% 6% 5 and 39
352. 84 or any other Chapter The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely :-
(1)    Machinery or equipment specified in List 11; 5% - -
(2)    Parts for manufacture of the goods at (1) 5% - 5
353. 84 or any other The following goods (other than old and used) for use in textiles industry; namely :-
Chapter (1)    Machinery or equipment specified in List 12; 5% - -
(2)    Parts for manufacture of the goods at (1) 5% - 5
354. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in - Nil Nil 40
(i)     Delhi MRTS Project Phase-I; and (ii)    Specified corridors of Delhi MRTS Project Phase-II, comprising of the following, namely :- (a) Vishwavidyalaya-Jahangirpuri; (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences); (c) Shahdara - Dilshad Garden; (d) Indraprastha - New Ashok Nagar; (e) Yamuna Bank-Anand Vihar-Inter State Bus Terminus; and (f) Kirti Nagar-Mundka (along with operational Link to Sahadara-Rithala corridor)
355. 84 or 85 The following goods, for use in the manufacture of static converters for automatic data  processing    machines    and   units Nil - 5
thereof of heading/sub-heading/ tariff item 8443 31 00, 8443 32 00, 8471, 8517 62, 8528 41 00, 8528 49 00, 8528 51 00 or 8528 61 00, namely: -
(a)    Populated printed circuit boards falling under sub-heading/tariff item 8443 99 or 8473 30 or 8517 70 10 or 8529 90 90; (b)   Transformers falling under tariff item 8504 31 00; (c)    All goods falling under sub-heading 8504 90; (d)   SMF Battery falling under tariff item 8507 20 00; (e)    Enamelled copper wire falling under heading 8544
356. ** *** ** ** **
** *** ** ** **
357. 84 or any other Chapter Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off­shore oil exploration or exploitation Nil Nil 42
357A 84 or any other Chapter Goods specified in List 34 required in connection with: (a)   Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, (b)   Petroleum operations undertaken under specified contracts (c)   Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy (d)   Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy Nil Nil 40A
358. ** *** ** ** **
359. ** *** ** ** **
359A 84 or any other Chapter Goods specified in List 13 required in connection with petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP). Nil Nil 44
360. ** *** ** ** **
361. 84 or any other Chapter The following goods, namely :- (a)        Vacuum tube solar collectors, concentrating solar collectors, plastic collectors or stirling engines, for manufacture of solar energy equipment; (b)        Linear actuators for tracking systems, Fresnel lenses or sun sensors, for manufacture of concentrating solar collectors - Nil -
362. 84 or any Chapter The following goods, namely:- (1)    Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW 5% - 45
(2)    Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely :- (a) Special bearings, (b) Gear box, (c) Yaw components, (d) Wind turbine controllers, and (e) Parts of the goods specified at (a) to (d) 5% - 45
(3)    Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators 5% - 45
(4)    Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators 5% - 45
(5)          Raw materials for the manufacture of - 5% - 45
(a) blades for rotor of wind operated electricity generators, or
(b) parts, sub-parts of such blades
363. 84 or any other Chapter Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators 5% - 46
364. 84 or any Chapter Goods required for,- (a)    the substitution of ozone depleting substances (ODS); (b)   the setting up of new capacity with non - ODS technology. Explanation. - “Goods”, for the purpose of this entry means goods which are designed exclusively for non-ODS technology Nil - 47
365. 84 or any Chapter (A)        Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant; and (B)        spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above 5% - 48
366. 84 or any other Chapter Goods specified in List 15 required for setting up crude petroleum refinery 5% -
367. 84 or any other Chapter The following goods, namely :- (1)    Kits required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles; (2)    Parts of the kits specified at (1) 5% - 49
368. 84 or any other Chapter Goods specified in List 16 required for construction of roads Nil - 9
368A 84 or any other Chapter Goods specified in List 16A required for construction of roads Nil - 9
369. 84 or any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% - 50
370. 84 or any Chapter All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) 5% - 51
371. 84 or any Chapter (a)    Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 5
(b)   The following goods for manufacture of catalytic convertors and their parts, namely:- 5% - 5
(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix)             (x)       (xi) Palladium Platinum Rhodium Raw Substrate (ceramic) Washcoated Substrate (ceramic) Raw Substrate (metal) Washcoated Substrate (metal) Noble Metal Solution Noble Metal Compounds Stainless Steel wire cloth stripe (falling under CTH 7314 14 10) Wash Coat (falling under CTH 3824 90 90)
371A 2825 60 20 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic convertiers 5% - 5
371B 2846 10 90 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5% - 5
371C 3824 90 90 Zeolite for use in the manufacture of washcoat for catalytic converters 5% - 5
371D 2818 20 90 Aluminium Oxide for use in the manufacture of washcoat for catalytic converters 5% - 5
371E
2818 20 90
Clay 2 Powder (Alumax) for use in ceramic
substrate for catalytic convertors
 5% - 5
372. 84, 85 or 90 Notwithstanding anything contained in List 17, the exemption shall not apply to the following goods falling under 8517, namely :- (a)   Soft switches and Voice over Internet Protocol(VoIP) equipment namely VoIp phones, media gateways, gateway controllers and session border controllers; (b)   Optical Transport equipment; combination of one or more of Packet Optical Transport Product/Switch(POTP/POTS), Optical Transport Network(OTN) products, and IP Radios; (c)   Carrier Ethernet Switch, Packet Transport Node(PTN) products, Multiprotocol Label Swithching-Transport Profile (MPLS-TP) products; (d)   Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) products; (i)     Goods specified in List 17 required for basic telephone service, cellular mobile telephone service, internet service  or  closed  users’s  group  64 Nil - 52
       KBPS domestic data network via INSAT satellite system service (ii)    Parts, for manufacture of the goods at (i) Nil - 5
372A 84, 85, or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Nil - 5
372B 84, 85 or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips Nil - 5
373. 84, 85 or any Chapter (i)     Goods specified in List 18 required for radio paging service Nil - 53
(ii)    Parts, for manufacture of the goods  at (i) Nil - 5
374. 84, 85 or any Chapter (i)     Goods specified in List 19 required for Public Mobile Radio Trunked Service (PMRTS) Nil - 54
(ii)    Parts, for manufacture of the goods at (i) Nil - 5
375. 84, 85 or any Chapter (1)  The goods specified in List 20, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 90 00 (2) Parts, for manufacture of the goods at (1) Nil - 5
376. 84, 85 or 90 The goods specified in List 21   Nil - _
377. 84, 85 or 90 The following goods, imported by an accredited press cameraman :- (i)     Photographic cameras; (ii)    cinematographic cameras; (iii)   digital cameras; and (iv)   lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras Nil Nil 55
378. 84, 85 or 90 The following goods, imported by an accredited journalist :- (i)     Personal computers including lap top personal computers; (ii)    typewriters; and (iii)   fax machines Nil Nil 56
379. 84, 85 or 90 (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 :-
(a)    Goods specified in List 22 (b)   Goods specified in List 23 5% - 57(i)
(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- Nil - 57(i)
(a)    Goods specified in List 22 5% - 57(ii)
(b)   Goods specified in List 23 Nil - 57(ii)
380. 84, 85 or 90 Goods specified in list 24 for use of the Agro-Chemical Sector Unit having export turnover of Rupees Twenty Crores and above during the preceding financial year by a manufacturer having a Research and Development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India Nil - 58
381. 84 or any other Chapter The following goods (other than old and used) for use in the textile industry, namely:-
(1)    Machinery or equipment specified in List 25 and List 26; 5% - -
(2)    Parts, for manufacture of the goods  at (1) 5% - 5
382. 84 or any other Chapter Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector. Nil - 38
383. 84 or any other Chapter The following goods (other than old and used) for use in the silk textile industry, namely:-
(1)    Machinery or equipment specified in List 27, required for reeling, weaving, twisting, processing and printing; 5% - 5
(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 Nil - -
384. 84 or any other Chapter Machinery or equipment, specified in List 28, for use in the coffee plantation sector 5% - -
385. 84 or any Chapter (other than 8516) (1)        Coffee vending and brewing machines other than of a kind used for domestic purpose; and 5% - -
(2)        Parts, for manufacture of the goods at (1) 2.5% - -
386. 84 or any other Chapter The following goods, namely:- (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 per hour, namely;
5% Nil -
(B) Mailroom equipment suitable for use with (A), namely :- (i)     overhead conveyor gripper; (ii)    stacker; (iii)   wrapper; (iv)   labeller; (v)    strapper; (vi)   inserters; (vii)  delivery conveyors 5% 6% 26
387. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 59
388. 84 or 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems Nil - -
389. 84 or 85 Truck refrigeration unit Nil - -
390. 84, 85 or 90 Goods specified in List 29, designed for use in the leather industry or the footwear industry 5% - -
391. 84 Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases 5% Nil -
392. 84 Spinnerettes made inter-alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India   10% - 60
393. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 10% - 61
394. 84 The following goods to be imported by or on behalf of security printing and minting corporation of India limited (SPMCIL), namely :- (i)     Fully automatic sachet packaging machinery or equipment or plant, its spares; (ii)    Plant or machinery or equipment, related spares and consumables from the manufacture of CWBN paper and other security paper; (iii)   Plant or machinery or equipment, related spares and consumables for printing of banknotes; (iv)   Photogravure printing machine with embossing or de-bossing facility; (v)    Plant or machinery or equipment, its spares and consumables for manufacture of e-passport; (vi)   Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes. 5% - -
394A 84 The following goods to be imported by or on behalf of Bank Note Paper Mill India Private Limited (BNPMIPL) namely :- (i)             Plant or machinery or equipment, related spares and consumables imported by or on behalf of BNPMIPL, for setting up of a Bank Note Paper Mill project to manufacture Cylinder Mould Vat Made Watermarked Banknote (CWBN) paper and other security paper at Mysore, Karnataka; and (ii)            Plant or machinery or equipment, related spares and consumables for online inspection of pulp. 5% Nil -
395. 84 Geothermal ground source heat pumps Nil - -
396. 84 or any other Chapter Following goods for making of gem and jewelery - (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4) Rolling machine (combined Profile Groovers/Strip Making) (5) and Automatic Investing Machine/casting Machine. 5% - -
397. 84 or any other Chapter The following goods, namely :- (A)   Tunnel boring machines   Nil   -   -
(B)   Parts and components of (A) for use in the assembly of Tunnel boring machines Nil - -
398. 84 or any other Chapter The following goods required for manufacture of Optical disk drives (ODD), namely:- (i)     Pick up assembly (ii)    Digital signature procession integrated circuit (iii)   DC motor (iv)   LDO voltage regulator Nil - 5
399. 84 or any other (A) The following goods, namely :- 2.5% - -
Chapter (i) Paddy transplanter; (ii) Laser land leveller; (iii) Reaper-cum-binder; (iv) Sugarcane harvester; (v) Straw or fodder balers; (vi) Cotton picker; (vii) Track used for manufacture of track type combine harvesters; (viii) Sugarcane planter; (ix) Root or tuber crop harvesting machines; (x) Rotary tiller/weeder
(B) Parts and components required for manufacture of goods specified at (A) 2.5% - 5
399A 84149011 The following goods for use in the manufacture of refrigerator compressor falling under tariff item 8414 30 00, namely:- (i)             C-Block compressor; (ii)            Crankshafts. 5% - -
399B 8536 20 90, 8536 49 00 Over Load Protector (OLP) and positive thermal coefficient for use in the manufacture of refrigerator compressor falling under tariff item 8414 30 00 5% - -
399C 8419 Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system Nil - 5
399D 8419 19 20 Water heaters, other than industrial solar water heaters 7.5% - -
400. 8421 Catalytic convertors 5% - -
400A
8421 99 00
All goods other than Reverse Osmosis (RO) membrane element for household type filters
 7.5% - -
401. 8422 30 00, 8422 40 00 or 8422 90 90 All goods 5% - -
402. 8424 The following goods, namely :- (A) Sprinklers and drip irrigation systems for agricultural and horticultural purposes; 5% - -
(B) Micro Irrigation equipment 5% - -
403. 84362100 All goods 5% - -
404. 8438 All goods 5% - -
405. 8443 Part of manufacturers of printers falling under sub-heading 8443 32 Nil 6% 5
406. 8446, 8448 The following goods (other than old and used) for use in the textile industry, namely:-
(i)         Shuttle less looms; (ii)         parts and components for manufacture of the goods at (i) Nil Nil - - - 5
406A 8444, 8445, 8446, 8447, 8448, 8449 All goods 5% - -
406B 8483 40 00
Ball screws for use in the manufacture of
CNC Lathes (tariff items8458 11 00, 8458 91 00), Machining Centres (tariff items8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463
 2.5% - 5
406C 846693 90
Linear Motion Guides for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centres (tariff items 8457 10 10, 8457 10 20) or all
types of CNC machine tools falling under headings 8456 to 8463
 2.5% - 5
406D 8537 10 00
CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centres (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463
 2.5% - 5
407. 8471 CD-Writers Nil - -
407A 84 or any other Chapter (a)   Parts, components or accessories for use in the manufacture of tablet computer. (b)   Sub-parts for use in the manufacture of items mentioned at (a) above. Nil     Nil Nil     Nil 5     5
408. 8472 90 The following goods, namely:- (i)     Cash dispenser or automatic bank note dispenser;     Nil   -   -
(ii)    Parts and components of the goods mentioned at (i) Nil - 5
408A 84 or85
The following goods, namely :-
(i)   Micro ATMs as per standards version 1.5.1;
 Nil - -
(ii)   Fingerprint reader / scanner;
 Nil - -
(iii)   Iris scanner;
 Nil - -
(iv)   Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer);
 Nil - -
(v)   Parts and components for use in the
manufacture of the goods mentioned at (i) to (iv) above.
 Nil -     5    
409. 8472 90 or 8473 40 Atmospheric water generator 5% - -
410. 8479 30 00 All goods 5% - -
410A Any Chapter
All parts for use in the manufacture of LED lights or fixtures including LED Lamps
 5% - 5
410B Any Chapter
All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps
 5% - 5
411. 85 Integrated decoder receiver, also known as set top box   10% - -
412. 85 MP3 or MP4 or MPEG 4 player with or without radio or video reception facility 5% - -
413. 85 or any other Chapter Goods specified in List 30 5% 52 or 53 or 54, and 62
414. 85 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 63
415. 85 or any other Chapter Photographic, 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 Nil Nil 64
416. 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 31, imported by a licensed amateur radio operator 5% - 65
417. 85 or any other Chapter The following goods, namely :- (1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, - (1)    modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii)    capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or (iii)   setting up of a new caustic unit soda or caustic potash unit using membrane cell technology; (2)        Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology. (3)    parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology Nil - 66
418. 85 or any other Chapter Goods imported for being tested in specified test centres Nil Nil 67
418A 84 or 90 Disposable sterilized dialyzer and micro barrier of artificial kidney Nil - -
419. 84 or 85 (1) Newspaper page transmission and reception facsimile system or equipment; (2) Telephoto transmission and reception system or equipment 5% - 68
420. 85 One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books Nil - -
421. 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Nil - -
422. 85 Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers Nil - 5
422A 8501 (except 8501 64 70, 8501 64 80), All goods 7.5% - -
422B 8502 (except 8502 11 00, 8502 20 10, 8502 40 00), All goods 7.5% - -
422C 8503 00 10, 8503 00, 21 or 8503 00 29 All goods 7.5% - -
422D 8504 10 10, 8504 10 20 or 8504 1090 All goods 7.5% - -
422E 8537 All goods 7.5% - -
422F 8544 (except 8544 42 91, 8544 42 92, 8544 42 93, 8544 42  99, 8544 70 10 or 8544 70 90) All goods 7.5% - -
422G 8546 All goods 7.5% - -
422H 8547 All goods 7.5% - -
422I 9028 90 10, 9030 31 00, 9030 90 10, 9030 89 10, 9032 89 90 All goods 7.5% - -
423. Any  Chapter Batteries for goods as specified against S. No. 274 in the Table to the notification of the government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated 17th March, 2012 Nil 6% 5 and 69
424. 5801 10 12 Stepper Motors for use in the manufacture of goods falling under heading 84.71 Nil - 5
424A 8504 Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters 5% - 46
425. 8507 90 Battery separators 5% - -
426. 8517 70 or 8529 90 90 Parts of Cellular Phones and Radio Trunking terminals 5% - -
427. 8523 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil - -
428. 8523 Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers 5% Nil 70
428A 8525 80 20 Digital Still Image Video Cameras Nil - -
428B 8523 Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad Nil Nil -
429. 85 or any other Chapter Parts and components of Digital Still Image Video Cameras Nil - 5
430. 8529 Parts of Set-top Box, for use in  the manufacture of Set-top Box, namely :- (i)     Tuner (ii)    RF modulator (iii)   Remote control unit (iv)   SMPS power board (v)    IR module; Nil - 5
430A. Any Chapter Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones Nil - 5
431. Any Chapter The following goods, namely :- (i)     parts, components and accessories, (excluding charger or adapter, battery, wired Headsets) for the manufacture of mobile handsets; (ii)    sub-parts for the manufacture of items mentioned at (i) above; (iii)   parts or components for the manufacture of ** PC connectivity cables, Memory cards and hands-free headphones of mobile handsets; and (iv)   Sub-parts for the manufacture of items mentioned at (iii) above. Explanation. - For the purposes of this entry, mobile handsets include cellular phones. Nil Nil 5
431A 85 or any other Chapter (a)   Inputs or parts for use in manufacture of charger or adapter of mobile handsets including cellular phones; (b)   Inputs or sub-parts for use in manufacture of parts mentioned at (a) above Nil - 5
431B 85 or any other Chapter (a)   Inputs or parts for use in manufacture of battery of mobile handsets including cellular phones; (b)   Inputs or sub-parts for use in manufacture of parts mentioned at (a) above Nil - 5
431C 85 or any other Chapter (a)   Inputs or parts for use in manufacture of wired headsets of mobile handsets including cellular phones; (b)   Inputs or sub-parts for use in manufacture of parts mentioned at (a) above Nil - 5
431D ** *** ** ** **
431E 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of broadband modem falling under tariff item 8517 62 30;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431F 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of routers falling under tariff item 8517 69 30;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431G 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of set top boxes for gaining access to internet falling under tariff item 8517 69 60;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431H 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 9090;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431I 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431J 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of CCTV Camera /IP camera falling under 8525 80 20;;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
431K 85 or any other Chapter (a)   Parts, components and accessories (except populated printed circuit boards) for use in manufacture of lithiumion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00;(b)   Sub-parts for use in manufacture of items mentioned at (a) above. Nil - 5
(a) Parts or components for use in manufacture of populated printed circuit board of,- Nil - 5
431L Any Chapter (i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00]; (ii)Broadband modem [tariff item 8517 62 30]; (iii)Router [tariff item 8517 69 30]; (iv)Set-top box for gaining access to internet [tariff item 8517 69 60]; (v)Digital Video Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90]; (vi)CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii)Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00];
(b) Sub-parts for use in the manufacture of the parts or components in item (a) above. Nil - 5
432. 8529 LCD (Liquid crystal display) and LED (Light Emitting Diode) or OLED (organic LED) Panels for manufacture of Television Nil - 5
432A 8540 11 Colour television picture tubes for use in the manufacture of cathode ray televisions Nil - -
432B 8529, 4016 The following goods for use in the manufacture of Liquid Crystal Display (LCD) and light Emitting Diode (LED) TV panels of heading 8529, namely :- (i)             Open cell (15.6” and above); (ii)            Plate diffuser; (iii)           Film diffuser; (iv)          Reflector sheet; (v)           Film, top; (vi)          Film, middle; (vii)         Film, bottom; (viii)        BAR, LED; (ix)          Cushion/Gasket; (x)           Bezzal; (xi)          Back cover sheet (xii)         Black Light Unit Module Nil - 5
433. 8540 71 00 Magnetron of up to 1.5KW used for the manufacture of domestic microwave ovens 5% - 5
433A ** **** ** ** **
433B ** **** ** ** **
433C Any Chapter Raw materials or parts for use in manufacture of e-Readers 5% - 5
434. 86 Loco simulators 5% - -
435. 86 or any Chapter Train protection and warning system 7.5% - -
435A 8609 00 00 Refrigerated containers 5% - -
436. 8604 00 00 Track machines and parts 7.5% - -
436A 8702 or 8704 Motor vehicles: (a)   If imported as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle with engine, gear-box and transmission mechanism not in a pre-assembled condition; (b)   In a form other than (a) above   10%                 20%   -                 -   -                 -
436B 8702 Electrically operated vehicles whether imported in a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete kit with engine, gearbox and transmission mechanism not in a pre-assembled condition or not. 10% - -
437. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,- (1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- - - -
(a)    engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% _ _
(b)   engine or gearbox or transmission mechanism in Pre-assembled form but not mounted on a chassis or a body assembly. 30% - -
(2) in any other form,- - -
(a)   with CIF value more than US$ 40000 and with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc (b)   for diesel-run vehicles or with both (b) other than (a) above 100%           60% -           - -           -
438. Any Chapter Lithium ion automotive battery for manufacture of Lithium ion battery packs for supply to the manufacturers of hybrid and electric vehicle Nil 6% 5
439. Any Chapter The following goods for use in the manufacture of goods specified against S. No. 274 in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated 17th march, 2012, namely :- (i)     Battery pack; (ii)    Battery Charger; (iii)   AC or DC Motor; (iv)   AC or DC Motor Controller Nil - 5
440. Any Chapter The following goods for use in the manufacture of goods specified against S. No. 278 in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated 17th march, 2012, namely :- (i)     Battery pack; (ii)    Battery Charger; (iii)   AC or DC Motor; (iv)   AC or DC Motor Controller; (v)    Engine for xEV (hybrid electric vehicle); (vi)   Transaxle for HV (split power device); (vii)  Power Control unit (inverter, AC/DC converter, condenser); (viii) Control ECU for HV, Generator; (ix)   Brake system for recovering; (x)    Energy Monitor; (xi)   Electric Compressor Nil - -
441. ** **** ** ** **
442. 8704 Refrigerated motor vehicles   Nil - -
443. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-
(1)    as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
(a)    engine, gearbox and transmission mechanism not in a pre-assembled condition; 10% - -
(b)   engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly. 30% - -
(2)   in any other form excluding motor cycles with engine capacity of 800cc or more (3)    motor cycles with engine capacity of 800 cc or more 60%     75% - -
444. 8714 91 00, 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99 All goods other than Bicycle parts and components 10% - -
445. 88 Gliders, or simulators of aeroplanes or simulators of helicopters Nil - -
446. 88 or any other Chapter Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil - 71
447. 88 or any Chapter Raw materials - (a) for manufacture ** of aircraft falling under heading 88.02; (b) for manufacture of parts of aircraft at (a) Nil - 5
448. 88 or any other Chapter Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of,- (i)   aircraft falling under heading 8802; or (ii)          components or parts, including engine, of aircrafts of heading 8802, by the units engaged in such activities. Nil - 73
448A 8802 (except 8802 60 00) All goods Nil Nil 73A
448B 8803 Components or parts, including engines, of aircraft of heading 8802 Nil Nil 73B
449. 88 or any other Chapter The following goods, namely:- (a) Satellites and payloads; (b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads (c) Ground equipment brought for testing of (a) Nil Nil 74
450. 8802 (except 8802 60 00) All goods Nil - 75
451. 8802 Helicopters 2.5 % - -
452. 8802 (except 8802 60 00) All goods Nil - 76
453. 8802 (except 8802 60 00) All goods 2.5% - 77
454. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 21
455. Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 2.5% - -
456. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 22
457. 8803 10 00, 8803 20 00, 8803 30 00 All goods 2.5% - -
458. 89 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil - 78
459. 89 or any Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit Nil - 5
460. 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. Nil Nil 80
461. 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 81
462. *** ******** *** *** ***
463. 8902 00 10 Trawlers and other fishing vessels Nil - -
464. 8902, 8904 00 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 81
465. 89051000 All goods Nil - -
466. 8906 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 81
467. 8907 10 00 All goods Nil - -
468. 8908 00 00 All goods 2.5% - -
469. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905 (except sub-heading 8905 20) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) Explanation. - Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015. Nil Nil 83
469A Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906 Explanation. - For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S. No. 469 above and lying unutilized, - (i)  the unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, 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 (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.  Nil  Nil  5
470. Any Chapter Parts, for repairs of dredgers Nil - -
471. 90 Coronary stents and coronary stent systems for use with cardiac catheters Nil - -
472. 90 Endovascular stents Nil - -
473.

9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or 9022 90 30

 Goods required for medical, surgical, dental or veterinary use Explanation. - For the purposes of this entry, the term ‘Goods” refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof. 5% - -
474. 90 or any other Chapter

Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021 or 9022.

 2.5% -   5
474A 90 or any other Chapter The following goods for use in the manufacture of Flexible Medical Video Endoscope (heading 9018), namely :- (i)             CCD/CMOS Camera Sensor; (ii)            Main printed circuit board of CCD/CMOS Camera Sensor; (iii)           Objective Lens for CCD/CMOS Camera Sensor; (iv)          Light Guide/Image Guide optical fiber bundle; (v)           Ultrasound Transducer; (vi)          Main printed circuit board of Ultrasound Transducer. 2.5% - 5
475. Any Chapter Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 2.5% - 5
476. Any Chapter Stainless 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 Nil - 5
477. Any Chapter Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Gluco-meters) 2.5% - 5
478. Any Chapter The following goods, namely :- (a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags,   5%   -   -
     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;
(b) Accessories of the medical equipment at (a); 5% - -
(c) Parts required for the manufacture of the medical equipment at (a) 5% Nil 5
479. 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil 84
480. 90 or any Chapter Artificial Heart (left ventricular assist device) Nil Nil -
481. 90 or any Chapter Patent ductus arteriosus/Atrial septal defect occlusion device 5% - -
482. 90 or any other Chapter (a)    The following goods for physically disabled persons, namely : Nil - -
(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs
(b) Parts of goods at (a) Nil - -
483. 90 or any other Chapter Parts for the manufacture of hearing aids including deaf aids Nil - -
484. 90 or any other Chapter Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium _ Nil 85
485. 90 or any Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5% 6% 86
486. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 5% - -
487. 90 or any other Chapter Life saving medical equipment including accessories or spare parts or both of such equipment for personal use 5% 6% 87
488. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 Nil - -
488A 90 or any other Chapter The following goods for use in the manufacture of pacemakers (tariff item 9021 50 00), namely:- (i)             Battery (ii)            Titanium; (iii)           Palladium wire; (iv)          Eutrctic wire (v)           Silicone Resins and Silicone Rubbers; (vi)          Solder Paste; (vii)         Reed Switch; (viii)        Diodes; (ix)          Transistors; (x)           Capacitors; (xi)          Controllers; (xii)         Coils (steel); (xiii)        Tubing (silicone). - Nil 5
489. 90 or any other Chapter Survey (DGPS) instruments, 3D modelling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting of minerals 2.5% - 88
490. 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 89
490A 90 or any other Chapter Portable X-ray machine/system Nil - 89A
491. 91 or 9804 90 00 Braille watches and braille one-day alarm clocks Nil - -
492. 91 Parts and cases of braille watches, for the manufacture of Braille watches Nil - 5
493. 9108, 9110 or 9114 30 10 Watch dials and watch movements 5% - -
494. 93 Air rifles or air pistols of 0.177 calibre Nil Nil -
495. 93 Air pellets of air rifles or air pistols, of 0.177 calibre Nil Nil -
496. 9405 50 40 Solar lanterns or solar lamps 5% - -
497. 95 or any other Chapter (a) Synthetic tracks and artificial surfaces of heading 9506; (b) Equipment required for installation of (a) Nil Nil 90
498. 95 or any Chapter The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :- (i)     Asphalt resurfacer; (ii)    Acrylic resurfacer; (iii)   Cushion coat; (iv)   Acrylic colour concentrate; (v)    Acrylic marking paint; and (vi)   Polytan in powder or granule form Nil Nil 91
499. 95 Requisites for games and sports Nil Nil 92
500. 9503 Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor 5% - 5
501. 9503 Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size (“scale”) model assembly kits, whether or not working models, other construction sets and constructional toys, toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor 5% - 5
502. 9504 Parts of video games for the manufacture of video games 5% - 5
503. 9506 (i) Snow-skis and other snow-ski equipment (ii) Water-skis, surf-boards, sailboards and other water-sport equipment Nil - -
504. 9608 Parts of writing instruments 5% - -
505. Any Chapter Postage stamps, unused Nil - -
506. 9801 Goods required for -
(i)     fertiliser projects; Nil - -
(ii)    coal mining projects; Nil - -
(iii)   iron ore pellet plants/projects and iron ore beneficiation plants/projects 2.5% - -
(iv)   power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation); 5% - -
(v)    barge mounted power plants; 5% - -
(vi)   power transmission, sub-transmission or distribution projects; 5% - -
507. 9801 Goods required for setting up of any Mega Power Project specified in List 32A, 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 Duly, 2012, that is to say, (a)    a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b)   a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or (c)    a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d)   a hydel power plant of a capacity of 500MW or more, located in States other than those specified in  clause (c) Nil Nil 93
508. 9801 Goods required for the expansion of Mega Power projects, 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. Explanation. - For the purposes of this entry, Mega Power Project means a project as defined in S. No. 507 2.5% Nil 93
509. 9801 Goods required for - (a)    Project for LNG Re-gasification Plant   5%   -   -
(b)   Aerial passenger ropeway project 5% - -
510. 9801 All goods 5% - -
511. 9801 Goods required for setting up of any Nuclear Power Project specified in List 33, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy Nil Nil 94
512. 9801 Drinking Water Supply Projects for supply of water for human or animal consumption Explanation. - For the purposes of this entry, “Drinking Water Supply Project” includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. Nil Nil -
513. 9801 Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol Nil Nil 95
Explanation. - For the purpose of this exemption, Liquefied natural gas (LNG) 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
514. 9801 All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) Nil Nil 96
515. 9801 Goods required for installation of mechanized handling systems and pallet racking systems in ‘mandis’ and warehouses for food grains, sugar and horticultural produce 5% Nil -
516. 9804 The following goods, imported by post or air, for personal use, namely : -
(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4; Nil Nil -
(b) other life saving drugs or medicines Nil Nil 10
517. 9804 All Goods intended for personal use, imported by post or air 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. 10% - -
518. Any Chapter Used bona fide personal and household effects belonging to a deceased person Nil Nil 97
519. Any Chapter
Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment
 Nil Nil -
520. Any Chapter Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Nil Nil 98
521. Any Chanter The following goods, namely :- (a)    Nylon gut (b)   PU or nylon grip sheets for hockey sticks (c)    Butyl bladders for inflatable balls (d)   Willow clefts, ashwood or beechwood (e)    Cork bottoms (f)    PVC/Synthetic Rubber bladder for inflatable balls (g)   Manau cane (h)    Table tennis rubber (i)     Table tennis bat handles (j)     Table tennis blade (k)    TPU/PU Leather Cloth/PU Laminated with cotton for inflatable balls; (l)     Extra tec (cricket bat facing tape); (m)   Resin hardener TTP-33S and release paper for composite hockey sticks; (n)    Table tennis glue; (o)   Evazote foam for protective equipments e.g. leg guards, thigh guards; (p)   plywood for carrom board (q)    PVC leather cloth for inflatable balls or sports gloves (r)     Latex foam for shin guard or goal keeper gloves or other sports gloves (s)    PEVA/EVA foil for shin guard or sports gloves (t)     stitching thread for inflatable balls or sports gloves (u)    printing ink for inflatable balls or sports gloves. Nil - 99

Provided that nothing contained in this notification shall apply to -

(a)       *       *              *              *               *              *

(ab)    *       *              *              *               *              *

(ac)    *       *              *              *               *              *

(ad)    *       *              *              *               *              *

(ae)   the goods specified against serial no. 18 A of the said Table on or after the first day of November, 2016; (af)   * * * * * * (ag)  the goods specified against serial number 39A of the said Table on or after the first day of October 2017.

(b)      *      *              *              *              *              *

(ba)   the goods specified against serial no. 104A of the said Table on or after the first day of April, 2013;

(bb)   the goods specified against serial number 104B of the said Table on or after the first day of October, 2013;

(bc)   the goods specified against serial nos. 100A and 104C of the said Table on or after the 1st day of October, 2013;

(bc)   the goods specified against serial number 104D of the said Table on or after the 1st day of April, 2015;

(bd)   *       *              *              *              *              *

(c)      *      *              *              *              *              *

(ca)    the goods specified against serial number 139B of the said Table on or after the 1st day of April 2017;

(d)      the goods specified against serial no. 251 of the said Table on or after the 16th day of January, 2013;

(e)      the goods specified against serial no. 384 of the said Table on or after the 1st day of April, 2014;

(f)       the goods specified against serial no. 385 of the said Table on or after the 1st day of April, 2014;

(g)      *      *              *              *              *              *

(h)      *      *              *              *              *              *

(i)       the goods specified against serial no. 506(i) of the said Table on or after the 1st day of April, 2015;

(j)       the goods specified against serial no. 294A of the said Table on or after the 1st day of January, 2015.

(k) the goods specified against serial number 8 of the said Table upto and inclusive of the 31st day of March, 2017.

(l)      the goods specified against serial no.78A of the said Table on or after the 1st day of July, 2017.

Explanation.- (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;

(II) For the removal of doubts,-

(a)           “-” appearing in column (4) means base 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.

(b)           “-” appearing in column (5) means additional duty equal to duty of excise leviable on the goods as per the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any other notifications issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), for the time being in force.

Annexure

Condition No. Conditions
1. The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade in accordance with the procedure as may be specified by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade from time to time through a Public Notice.
1A. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the human embryo shall not be use for commercial purpose.
2. If the importer gives a declaration that such material is for the purposes of sowing or planting only.
3A. (a)     if imported by a sugar factory or a sugar refinery. Explanation.- For the purpose of this notification -
(i) “sugar factory” shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;
(ii) “sugar refinery” means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar”.
(b) If imported by any person other than at (a) above :
(i)      the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory 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;
(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 Central Excise 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
(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.”;
3B. If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & processed food Products Export Development Authority (APEDA).
3C. If the importer, at the time of import, produces a certificate from a Chartered Accountant to the effect that the importer is a bulk consumer. Explanation, - For the purpose of this notification,-
(i) bulk consumer is a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale.
(ii) the said certificate shall be issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and
(iii) “Chartered Accountant” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949.
3D

The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate or license, as the case may be, issued by Directorate General of Foreign Trade in accordance with the procedure, as may be specified by Directorate General of Foreign Trade by a Notification or Public Notice as the case maybe.
4. If the importer, is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India.
5. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
6. If, -
(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;
(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
(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year.
7. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the wine shall be used as sacramental wine.
8. If 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, giving details of composition.
8A. If in respect of the LNG for which exemption is claimed,- (a)   the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and (b)   the importer produces a certificate from the jurisdictional Specified Officer of the SEZ unit certifying that the quantity of LNG for which exemption is being claimed has actually been consumed in terms of equivalent quantity by the SEZ unit for the purposes of authorized operations during the preceding month.
8B. If in respect of the Liquefied Natural Gas (LNG) for which exemption is claimed,- (a)   the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and (b)   the importer produces a certificate from the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the place of export certifying that the quantity of LNG for which exemption is being claimed has actually been exported in terms of equivalent quantity by Gas Authority of India Limited (GAIL) to Pakistan during the preceding month under a contract entered into by GAIL for supply of re-gasified LNG to Pakistan based on import of LNG into India.
9. If, -
(a) the goods are imported by-
(i) the Ministry of Surface Transport, or
(ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory; or
(iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government, Metropolitan Development Authority or by a road construction corporation under the control of the Government of a State or Union Territory;
(b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation :
Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject to the condition that the concerned Ministry, Authority, Department or Corporation referred to in condition (a) above certifies that said goods in the project, for which duty free import was allowed, are no longer required for the project.
(c) *       *        *       *       *
10. If, - (a) the goods are imported by an individual for personal use;
(b) it is certified in the Form 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, that the goods are life saving drugs or medicines; and
(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or 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.
Form Certificate No............................. of.............................. (year) Certified that the drug/medicine...............................(name of the drug/medicine) being imported by.................................is a life saving drug/medicine and exemption from the payment of customs duty is recommended. This certificate shall be valid for one or more imports within the period of one year from the date of its issue.
Signature with date of Director General/ Deputy Director General/ Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon.
11. If the importer at the time of import - (1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy, Government of India, to the effect that the imported goods (in respect of description, quantity and technical specifications) are required for the manufacture of laser and laser based instrumentation; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation.
12. If 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.
13. If,- (a) the importer produces a certificate from a duly authorised officer of the UNICEF to the effect that the said raw materials, intermediates and consumables are required for the manufacture of DTP vaccines; and (b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the effect that the said raw materials, intermediates and consumables shall be used only for the manufacture of DTP vaccines.
14. If, 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.
15. If,-
(a) the goods are imported, -
(i) by a manufacturer of handicrafts;
(ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or
(iii) on behalf of the said manufacturer or merchant exporter by the Export Promotion Council for Handicrafts,
for use in the manufacture of handicrafts for export by the said manufacturers or as the case may be, the merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicrafts;
(b) the value of the goods imported does not exceed 5 per cent of the FOB value of handicrafts exported during the preceding financial year; and
(c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year
15A. If, the importer at the time of import,- (a)   furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Electronics and Information Technology (DeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and (b)   furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,- (i)             he shall use the imported goods for the purpose specified; and (ii)            in case he fails to comply with item (i), 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.
16. If certified by the Ministry of Information and Broadcasting that the films and video cassettes are intended for archival study, or record and reference purposes.
17. If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly educational in character.
18. If certified by the Ministry of Defence that the film is predominantly educational in character and is meant for training of defence personnel.
19. The exemption shall be available subject to the condition that no remittances are made or required to be made by the importer relating to the import of the said goods.
20. If, imported for the manufacture of Copper - T contraceptives.
21. If, - (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 (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No. 75. Explanation. - The expressions “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in Condition No. 75.
22. If,- (i)      imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or (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;
(iii)    imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes
(iv) 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 that :-
a. the imported goods shall be used for the specified purpose only; and
b. he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification. Explanation. - The expressions, “Aero Club of India”, “operator”, “non-scheduled (passenger) services” and “non-scheduled (charter) services” shall have the meanings respectively assigned to them in Condition No. 76 or 77.
23. If the duty amount per kg calculated at the rate of 70% ad valorem, is more than Rs. 49/- per kg.
24. If,
(a) the goods are imported (i)  by a manufacturer of textile garments or leather garments; or (ii)  by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments, for use in the manufacture of textile garments of leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Indian Silk Export Promotion Council or Council for Leather Exports, or as the case may be, Handloom Export Promotion Council;
(aa)  the entitlement certificate issued by respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant-exporter in case the goods are exported by a merchant exporter;
(b) the total value of goods imported shall not exceed 5 per cent of the FOB value of textile garments (other than handloom garments) or 3  percent of the FOB value of leather garments, or 5 per cent of the FOB Value of handloom garments exported during the preceding financial year; however, the value of lining and inter-lining materials imported shall not exceed 2 per cent of the said FOB value.
(c) the importer produces a certificate from the Apparel Export Promotion Council or Council for Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the importer produces a certificate from Apparel Export Promotion Council or Council for Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and
(e) there is a doubt as to the usability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use;
25. If, - (a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and
(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper. Explanation.- For the purpose of this condition, “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).
25A. If,- (a)   The importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of the importation; and (b)   The importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used.
26. If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).
27. If- (a)   The goods are imported by a manufacturer of leather footwear or synthetic footwear or other leather products, for use in manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Council for Leather Exports;
(b)   The total value of goods imported shall not exceed 5% of the FOB value of leather footwear or synthetic foot wear or other leather products, exported during the preceding financial-year;”
(c)    The importer produces a certificate from the Council for Leather Exports, certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.
28. If, -
(a) the goods are imported by a manufacturer of handloom made ups or cotton made ups or man-made made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council as the case may be;
(b) the total value of goods imported shall not exceed 5 per cent of the FOB value of handloom made ups or 1 per cent of the FOB value of cotton made ups or man-made made ups as the case may be, exported during the preceding financial year;
(c) the importer produces a certificate from the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic &  Rayon  Textile  Export  Promotion  Council  certifying  the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.
28A If, (a)   The goods are imported by a :- (i)             Manufacturer of textile garments; or (ii)            Merchant exporter tied up with supporting manufacturer of textile garments, for use in the manufacture of textile garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant exporter is registered with the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council (b)   The entitlement certificate issued by the respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant exporter in case the goods are exported by a merchant exporter; (c)    the total value of goods imported shall not exceed one per cent. of the Free on Board (FOB) value of textile garments exported during the preceding financial year; Provided that total value of goods imported in the remaining part of the financial year 2015-16 shall not exceed one-twelfth of one per cent. of the FOB value of textile garments exported during the financial year 2014-15. (d)   the importer produces a certificate from the Apparel Export Promotion Council or the Synthetic and Rayon Textile Export Promotion Council or the Cotton Textiles Export Promotion Council, as the case may be, certifying the value of exports made during the financial year mentioned in clause (c) above, and that the fabrics under import are not manufactured in India, and also the value and quantity of goods already imported under this notification during the current financial year.
29. If at the time of importation, the importer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that that the imported goods constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing.;
29A
If 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.
30. If, - (a) the total value of goods imported shall not exceed 1 per cent of the FOB value of exports of carpets during the preceding financial year; (b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports made during the preceding financial year, mentioned in condition (a), and also the value and quantity of goods already imported under this notification during the current financial year.
31. If at the time of importation, the importer,-
(1) in all cases [excluding the case of the goods at item No. 9 of List 9], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that-
(a) the imported goods shall be used in the leather industry, or as the case may be, for the manufacture of leather chemicals to be used in the leather industry;
(b) he shall maintain an account of the imported goods, received and consumed in the place of manufacture for the above purpose, in the manner specified by the said Deputy Commissioner or the Assistant Commissioner;
(c) he shall, within three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the goods, to the effect that the said goods have been used for the aforesaid purpose; and
(d) he shall pay, in the event of his failure to comply with the conditions above, 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.
32. If the importer produces a certificate from an officer not below the rank of a Joint Director in the Ministry of Information Technology, Government of India, mentioning the technical specifications, description and quantity of the moulds, tools and dies and certifying that they are required for the manufacture of electronic parts and recommending grant of exemption.
33. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travelers. Explanation.- The expression “Scheduled bank” means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank 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).
34. If,- (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; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (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; (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 (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.
35. If, -
1. (a) the duty is paid in convertible foreign currency;
    (b) the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram and the quantity of silver under Sr. No. 322 does not exceed ten kilograms per eligible passenger; and
2. the gold or silver is,-
(a) carried by the eligible passenger at the time of his arrival in India, or
(b) imported by him within fifteen days of his arrival in India, or
(c) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1; provided such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs. Explanation.- 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.
36. If,-
(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and
(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 exported out of India.
Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of -
(i) the toll smelting or toll processing costs, as the case may be, that is to say,-
(a) labour charges;
(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and
(c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and
(ii) the insurance and freight charges, both ways.
37. If,-
(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to -
(i) the aggregate of-
(a) labour charges for such repair;
(b) cost of materials used in such repair;
(c) any other charges paid by the importer for repair of such dies; and
(ii) the insurance and freight charges, both ways.
38. If,- (a) 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.
39. If,-
(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;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project;
(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
40. If, 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 Chairman or the Managing Director or the Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that -
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
40A If,- (a)   the goods are imported by,- (i)             the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the ―licensee‖) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum  exploration  licenses  or  mining leases,  as  the  case  may be, granted   by  the  Government  of  India  or  any  State  Government  on nomination basis; or (ii)            an Indian Company or Companies, a Foreign Company or Companies, or a  consortium  of  an  Indian  Company  or  Companies  and  a  Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of the contractor and in each case in connection  with petroleum  operations  to  be  undertaken  under  a contract  with  the Government of India; or (iii)           an Indian Company or Companies, a Foreign Company or Companies, or a  consortium  of  an  Indian  Company  or  Companies  and  a  Foreign Company or Companies (hereinafter referred to as the ―contractor‖) or a sub-contractor of such Company or Companies or such consortium and in  each  case  in  connection  with  petroleum  operations  or  coal  bed methane  operations,  as  the  case  may  be,  to  be  undertaken  under  a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be; (b)   where the importer,- (i)             is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licences referred to in that sub-clause; (ii)            is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (1)       a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for (A)   petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause, or (B)   petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; and (2)   a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by such Foreign Company or Companies (c)   where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i)     a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for :- (1)   petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or (2)   petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause and containing, the name of such sub-contractor, or (3)   petroleum operations or coal bed methane operations, as the case may be, referred to in sub-clause (iii) of clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor; (ii)    an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee or contractor, as the case may be; (iii)   an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; and (iv)  a certificate, in the case of :- (1)   a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be; or (2)   a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies: Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies; (d)    where the goods so imported by the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:- (1)   a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the licensee or another licensee or a sub-contractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the ―transferee‖) and that the said goods are required for petroleum operations to be undertaken under:- (I)             petroleum exploration or mining leases referred to in sub-clause (i) of clause (a), or (II)            petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (III)           petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (2)   undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor; (3)   a certificate, - (I)             in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be; (II)            in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be: Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.

(e)   where the goods so imported are sought to be disposed of, the importer or the transferee, as the case may be, may pay the duty of customs which would have been payable but for the exemption contained herein, on the depreciated value of such goods subject to the condition that the importer or the transferee, as the case may be, produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:-

(i)         for each quarter in the first year at the rate of 4 per cent;

(ii)        for each quarter in the second year at the rate of 3 per cent;

(iii)       for each quarter in the third year at the rate of 2.5 per cent; and

(iv)       for each quarter in the fourth year and subsequent years at the rate of 2 per cent, subject to the maximum of 70 per cent.
41. *     *     *    *    *    *     *
42. If,-
(a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and
(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 authorized officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorized 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.
43. *     *     *    *    *    *     *
(i) a certificate 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 imported goods are required for such petroleum operations or coal bed methane operations, as the case may goods are required for such petroleum operations or coal bed methane operations, as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy as the case may be; and
(ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the Foreign Company or Companies;
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely :-
(i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations or coal bed methane operations, as the case may be, referred to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy as the case may be ,and containing the name of such sub-contractor,
(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor,
(iii) an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be; and
(iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies. (d)   where the goods so imported by the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following namely :- (i) a certificate from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the contractor or another contractor or a sub-contractor of such contractor (hereinafter referred to as the “transferee”) and that the said goods are required for such petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in clause (a); (ii)  undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the contractor or by the contractor of the transferee, where such transferee is a sub-contractor; (iii)  a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be : Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.
44. If,- (a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be; (b)where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i) a certificate 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 imported goods are required for such petroleum operations or coal bed methane operations, as the case may goods are required for such petroleum operations or coal bed methane operations, as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; and (ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the Foreign Company or Companies; (c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations or coal bed methane operations, as the case may be, referred to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be ,and containing the name of such sub-contractor, (ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor, (iii)an undertaking from such contractor , binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be; and (iv)a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies: Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies. (d) where the goods so imported by the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the contractor or another contractor or a sub-contractor of such contractor (hereinafter referred to as the “transferee”) and that the said goods are required for such petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in clause (a); (ii) undertaking from the transferee to comply with all the conditions of the notification, including that he shall pay duty, fine or penalty that may become payable, if any of the conditions of the notification are not complied with by himself, where he is the contractor or by the contractor of the transferee, where such transferee is a sub-contractor; (iii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be: Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.
45. If the importer at the time of importation,-
(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-
(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;
(ii) in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and
(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.
46. If the importer at the time of importation,-
(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-
(i) he shall use the goods for the specified purpose; and
(ii) in case he fails to comply with sub-condition (i), 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.
47. If,- (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
(b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the
          goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.
48. (1) If an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers,-
(1) certifies that the scheme for renovation or modernization as the case may be, of the fertilizer plant has been granted techno-economic clearance by the said Department;
(ii) recommends, in each case, the grant of exemption under this notification to,-
(a) Machinery, instruments, apparatus and appliances, as well as components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and
(b) spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for such scheme; and
(iii) certifies in each case, that the said goods are, or will be, required for the purposes specified above;
(2) the value of import of the goods specified in sub-clause (b) of clause (ii) of sub-condition (1) shall not exceed 10% of the value of imported goods specified in sub-clause (a) of the said clause;
(3) if the importer furnishes an undertaking to the Joint Commissioner of customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purposes specified above and in the event of his failure to use the goods for such purposes, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
49. If, at the time of importation, the importer produces 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.
50. If,-
(i) in the case of a power plant (except a nuclear power plant),-
(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 Dep-
          uty 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;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility 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 Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;
(ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernization as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and
 (iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for the renovation or modernization of the said power generation plant, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
51. If,-
(a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources 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;
(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;
(c) in the case of power generation plants (except those specified above),-  
(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 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 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;
(ii) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility 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 an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the purpose specified above and in the event of his failure to use the goods for the purpose specified, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
52. If imported by a person licensed by the Department of Telecommunications 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
53. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service.
54. If 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).
55. (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 (Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000 or No. 17/2001-Customs, dated the 1st March, 2001;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant 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 his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
56. (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 journalist, 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 (Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000 or No. 17/2001-Customs, dated the 1st March, 2001;
(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
(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.
57. (i) If,-
(a) the goods are imported for Research and Development purposes;
(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise, and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation; and
(c) the goods imported are not transferred or sold for a period of seven years from the date of installation;
(ii) If, -  
(a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent. of the FOB value of exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the factory of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of installation.
58. If,-
(a) the goods are imported for Research and Development purpose;
(b) the total value of goods imported does not exceed one per cent of the FOB value of exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifyin`g the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the said Research and Development wing of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, for the units registered with the Central Excise and from an independent Chartered Engineer, for the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or deputy Commissioner of customs, as the case may be, at the port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of installation;
59. If,-  
(A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognized by the State Government; or
(B) imported by a person other than a State Fisheries Corporation or any Fisheries Co­operative Federation recognized by the State Government concerned,-
(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
(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 -
(a) the said spares shall be used for the purpose specified above; and
(b) he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation.
60. If,-
(1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation. - On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said spinnerettes were equal to-
(i) the cost of such exchange, that is to say, the aggregate of -
(a) labour charges;
(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and
(c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and
(ii) the insurance and freight charges, both ways.
61. If, - (1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and (2) no drawback of duty has been paid on the occasion of their export. Explanation.- 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- (i) the cost of such exchange, that is to say, the aggregate of- (a) labour charges; (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
(c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and (ii) the insurance and freight charges, both ways.
62. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies.
63. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such  equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption.
64. If, - (a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India; (b) no drawback of duty was paid on their exportation from India; (c) the 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; (d) the goods are re-imported into India within six months or such period not exceeding one year 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 (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.
65. If, - (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; (b) the total value of the parts imported under this exemption does not exceed Rs.1,000; (c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption. Explanation.- “Licensed amateur radio operator” means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885).
66. If the importer, at the time of importation furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,- (a) the imported goods shall be used for the specified purposes and shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation; and (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.
67. If,- (1) the goods are imported for being tested in - (a) Defence Research and Development Organisation (DRDO) laboratories; (b) Indian Institutes of Technology; (c) Council for Scientific and Industrial Research (CSIR) laboratories; (d) Central Power Research Institute, Bangalore; or
(e) Any other test centre approved by any Ministry in the Government of India for this purpose; and (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.
68. If, - (a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and (b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, - (1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and (2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India.
69. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy, Government of India, for Central Financial Assistance.
70. If the importer, at the time and place of clearance,- (a) produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Human Resource Development, Department of Education, to the effect that the imported recorded magnetic tapes and floppy diskettes are recorded with educational or scientific material for use in computers and are required by Institutes or Research Centres duly approved by the University Grants Commission; (b) gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such imported goods shall not be- (i) used for any other purpose and shall not be subsequently recorded with any other material; and (ii) sold or parted with, without the prior permission of the Commissioner of Customs of the port of importation.
71. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft. Explanation.- “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.
72. *****
73. "If,-(A)     imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of- (a)      aircraft registered in India; or (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 (c)     aircraft components or parts, including engines ofaircrafts; (B)      the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits; (C)       the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner; (D)    the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,- (i)   on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose; (ii)    on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes, within 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.
73A (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 (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.
73B If 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 Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling.
74. If the importer, at the time of import,- (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967; (ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (b) of column (3) of S.No. 449 of the Table, are required for launch vehicles and satellites and payloads; and (iii) gives an undertaking to the effect that the ground equipment, covered under item (c) of column (3) of S.No. 449 of the Table, imported for testing the satellites or pay-lods shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
75. If, - (i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry. Explanation.- For the purposes of this entry, (a) ”operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operation; (b) ”scheduled air transport service” means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) ”scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
76. If,- (a) the aircraft is imported by:- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and (b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and (c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation. (d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :- a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and b. the said aircraft shall not be sold or transferred to any other entity
77. (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that :- a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification. Explanation. - 1. for the purposes of this entry,- (a) ’operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation; (b) ’non-scheduled (passenger) services’ means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937. (c) non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’, for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who
          conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937: 2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty.
78 If,- (a) the importer makes a declaration at the time of import that the barges would be re- exported; (b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and (c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above.
79. *     *     *     *     *
80. If,- (a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs , binds himself to pay on demand an amount equal to the duty leviable,- on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose wthin the said period, allow. Explanation.- “Ocean going vessels” includes- (i) Liners; cargo vessels 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 likes); tankers(petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kind(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; (ii) War ships of all kinds including submarines; (iii) Tugs, dredgers, fire-floats and salvage ships; and (iv) Oil rigs , drilling ships and jack-up rigs.”
81. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods.
82. *       *       *       *       *       *       *
83. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such manufactured goods.
84. If,- (a) imported by any Department or Ministry of the Government of India; and (b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country.
85. If, at the time of importation, the importer produces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Science and Technology or an officer not below the rank of a Joint Secretary to the concerned State Government in the Department of Science and Technology to the effect that imported equipment, parts or accessories are required for initial setting up, repair or maintenance of a planetarium.
86. If,- (a) the hospital is run by - (1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or (2) institutions established by or under any law for the time being in force; or (3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above; (b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union Terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and
(c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation.-  “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.
87. If the importer at the time of importation, - (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon.   FORM Certficate No..........................of.......................(year) Certified that the medical equipment/accessory/spare part.......................................... (name to be specified) being imported by...............................is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended. Signature with date of Director General/ Deputy Director General/ Assistant Director General, Health Services, New Delhi
88. If, 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 an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose.
89. If,- (a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use; (b) where the importer is a Police Force of a State or a Union Territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
89A. If,- (a)   the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and (b)   the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
90. If,- (a) the synthetic tracks and artificial surfaces and equipment required for their installation are imported under the “Scheme for Laying Synthetic Tracks and Artificial Surfaces” of the Department of Youth Affairs and Sports, Government of India; (b) the importer, at the time of import - (1) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department certifying that the import of the said tracks and surfaces is under the “Scheme for Laying Synthetic Tracks and Artificial Surfaces” and also recommending the grant of the exemption; and (2) gives an undertaking to the effect that the equipment imported for installation of the said tracks and surfaces shall be re-exported within a period of six months from the date of importation, and in the event of failure to comply with the same he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
91. If,- (a) the goods are imported into India by a National Sports Federation, under a certificate issued by the Sports Authority of India or imported by the Sports Authority of India, for use in a national or international championship or competition, to be held in India or abroad; and (b) the importer, at the time of clearance of the goods, produces a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Director in the Sports Authority of India certifying - (i) the name and address of the importer of the goods and the description, quantity and value of the goods, and (ii) that the goods are required for the purpose specified at (a) above.
92. If certified by the apex body in relation to the concerned game or sport (i.e the highest organisation, other than Government, by which the game or sport is controlled or regulated), or the Sports Authority of the concerned State, that the requisites for games and sports are required to be used in a national or international championship or competition to be held in India or abroad.
93. If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that :- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power. (a) in case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of sixty six months or more in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate within a period of sixty six months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption. (b) In the case of imports by a Central Public Sector Undertaking, the quantty, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantty, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.
94. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy; (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;
95. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.
96. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP).
97. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station.
98. If the imported goods are meant to be exhibited in a museum managed by - (a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or (b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government.
99. If,- (a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the, ‘Sports Goods Export Promotion Council’; (b) the total value of specified goods imported in a year shall not exceed 3 per cent of the FOB value of sports goods exported by the manufacturer during the preceding financial year; (c) the importer produces a certificate from the ‘Sports Goods Export Promotion Council’ certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year.
100. If,- (a)   the importer furnishes security by way of bank guarantee of an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, to the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be; (b)   the importer produces a certificate from the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, of the generating company within a period of twelve months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow, to the effect that the said Liquefied natural gas (LNG) and natural gas (NG) so imported and supplied has been utilized for generating and supplying electrical energy by the said generating company; (c)    the importer furnishes an undertaking to pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, along with the applicable interest thereon.
101. If,- (i)     the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only; (ii)    such ships or vessels carry cargo between two or more Indian ports (including and intermediate foreign port); (iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; (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 (v)    the Master of the vessel or his authorized 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 International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vi)   the Master of the vessel or his authorized agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.
102. If,- (i) the importer furnishes a self-declaration at the time of import to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, indicating the quantity of LNG being imported for supply as Regasified Liquefied natural gas (RLNG) to generating companies as defined in clause (28) of section 2 of Electricity Act 2003; (ii) the importer produces the invoice for sale of RLNG to the generating companies before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, within a period of three months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; (iii) the importer also produces utilisation certificates from the generating companies to the effect that the RLNG has been utilised for generating and supplying electrical energy by the said generating companies before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, and such utilisation certificates shall be produced within a period of three months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; (iv) GAIL furnishes a corporate guarantee backed by it’s Board resolution, of an amount equal to the difference between the Customs duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be; (v) the importer furnishes an undertaking to pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the Customs duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, along with the applicable interest thereon; (vi) the importer furnishes the invoices and utilisation certificates for a quantity greater than the quantity indicated in self-declaration furnished under (i) above, then the importer shall be allowed to adjust the duty paid on such additional quantity in the subsequent imports for which duty is otherwise payable.”.
103. The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and excise duty, as well as fuel-transportation related service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.
 

UPDATED UP TO (13/2017-Cus,dt. 13-04-2017)