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Updated Customs Notification No- 21/2002 dated 01.03.2002
 Exemption Notification (2005) - Part-1

  • Notification Part1
  • Notification part-2
  • condition
  • List Part-1 ( List 1 to List 25)
  • List Part-2 ( List 26 to List 49)
    •

    G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1 st March, 2001[ G.S.R. 116(E) dated the 1 st March, 2001], 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 or sub-heading 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 rate specified in the corresponding entry in column (4) of the said Table;

      (b) from so much of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table,

    subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table:

    Provided that nothing contained in this notification shall apply to -
    (a) the goods specified against serial No. 75A of the said Table on or after the 1st day of April, 2005;
    (b) the goods specified against serial No. 252A of the said Table on or after the 1st day of May, 2006;
    (c) the goods specified against serial No. 75 of the said Table on or after the 2nd day of July, 2005;
    (d) the goods specified against serial No. 170A of the said Table on or after the 4th day of September, 2005. (Amended vide CUS NTF NO. 11/2005 DATE 01/03/2005)

    Explanation.- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified.

     

    S. No. Chapter or Heading or sub - heading Description of goods Standard rate Additional duty rate Condition No.
    (1) (2) (3) (4) (5) (6)
    1 01 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - -
    2 01 Grand parent poultry stock and Donkey stallions 25% - -
    3 040210 or 04022100 Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year. 15% - 1
    4 04069000 All goods 30% - -
    5 05 Pancreas 5% - -
    6 051191 Artemia cyst, including wet artemia cyst 5% - -
    7 05 or any other Chapter The following goods, namely:-
    (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
         		 5% - -
    8 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
    9 0601 or 0602 All goods 5% - -
    10 0703 10 10 Onions 5% - -
    11 0713 Pulses 10% - -
    12 08 Cashew nuts in shell Nil - -
    13 08, 12, 13, 15, 16, 17, 18, 19, 20 or 21 All goods (excluding alcoholic preparations falling under sub-heading 2106.90) 25% - 3
    14 0802 12 00 All goods Rs. 65/- per kg. - -
    15 080290 All goods other than Areca nuts 30% - -
    16 0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00 All goods 30% - -
    17 0810 60 00 or 0810 90 All goods 15% - -
    18 1001 All goods other than Meslin 50% - -
    19 1001 Meslin Nil - -
    20 1005 10 00, 1007 or 1008 20 All goods 50% - -
    21 1005 90 00 Goods upto an aggregate of-
    a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002
    b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003
    c) Five lakh metric tones of total imports of such goods in a financial year
         		 15% - 1
    22 1005 90 00 All goods other than those specified against S. No. 21 above 50% - -
    23 1107 10 00 All goods 30% - -
    24 1209 All goods (other than those falling under sub-headings 1209.91 and 1209.99) 15% - -
    25 120991 or 120999 All goods 5% - -
    26 1211 30 00, 1211 40 00 or 1211 90 All goods 15% - -
    27 1301 90 49 Oleopine resin 5% - -
    28 1302 19 or 1302 20 00 All goods 15% - -
    29. 15 Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 85% - -
    (Sl.No.29 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
    30 15 (A) All goods, other than edible grade, having Free Fatty Acid (FFA) 20 percent 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 20% - 5
    30 15 (B) All goods, other than edible grade, having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 65% - -
    31. 15 Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) 85% - -
    32. 15 Vegetable oils of edible grade, in loose or bulk form “(other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining

    Explanation.-The expression “Vegetable oil” means-

    (a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

    (b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.     		75% - 4 and 5
    (Sl.Nos. 31 & 32 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
    33 1505 All goods 15% - -
    34. 1511 The following goods, namely:-

    (A) Crude palm oil of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;     		80%
    [OLD 65%]    		 - 5
        (B) Crude palmolein, of edible grade, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats; 80%
    [OLD 65%]    		 - 5
        (C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form
    Explanation. - For the purposes of this exemption, “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.     		80%
    [OLD 65%]    		 - -
    (Sl.No.34 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
    (Sl.No.34 has been substituted vide CUS NTF NO. 07/2005 DATE 04/02/2005)
    35 151211 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
    36 151211 All goods other than those specified against S.No. 35 above 75% - -
    37 151419 or 151499 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
    38 1701 All goods 60% - -
    39 170211 or 170219 All goods 25% - -
    40 1703 All goods 10% - -
    41 1704 10 00 All goods 30% - -
    42 180690 Food preparations, meant for infant use and put up for retail sale, of -
    (i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or
    (ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis
         		 15% - -
    43 190110 Preparations for infant use, put up for retail sale 30% - -
    44 1905 31 00 or 1905 32 All goods 30% - -
    45 2004 10 00 All goods 30% - -
    46 2009 11 00, 2009 12 00 or 2009 19 00 Orange juice 30% - -
    47 210690 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 volume, determined at a temperature of 20 degrees centigrade) 30% - -
    48 22 Wine, for use as sacramental wine 30% Nil 6
    49 220710 All goods - Nil -
    50 2207 20 00 All goods 10% - -
    51 2208 Angostura bitters 5% - -
    52 23, 28, 29, 30 or 38 Veterinary drugs and other goods specified in List 1 10% - -
    53 230120 All goods 5% - -
    54 230220, 2304, 2305 or 2306 All goods 15% - -
    55 2304 Dietary Soya Fibre 15% - -
    56 230990 Prawn feed, shrimp larvae feed and fish feed in pellet form
    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 24 th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.
         		 5% - -
    57 25 Spodumene ore, Strontium ore or Natural Boron ore 15% - -
    58 OMITTED
    59 OMITTED
    60 2503 00 Crude or unrefined sulphur 5% - -
    61 OMITTED
    62 OMITTED
    63 OMITTED
    64 26 Gold concentrate imported by a gold refinery for refining into gold. - Nil -
    65 262011 00, 262019 00 All goods 10% - -
    66 262030 All goods 10% - -
    67 OMITTED
    68 2701 Coking coal of ash content below 12% Nil - -
    68A 2701 Coking coal of ash content of 12% or more 5% - -
    69 OMITTED
    70 2701 11 00, 2701 12 00, 2701 19 All goods other than coking coal 5% - -
    71 2704 00 Metallurgical coke 5% - -
    72 OMITTED
    72A. 2710 Avgas Nil - -
    73 2710 19 Kerosene imported by the Indian Oil Corporation Limited for ultimate sale through the Public Distribution System

    Explanation.- “Kerosene” means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P-31)-1968 and is ordinarily used as an illuminant in oil burning lamps.    		 Nil - -
    74 2710 Naphtha 10% - -
    75 2710 Naphtha when imported by the power plants specified in List 2 10% Nil 7
    75A 2710 Naphtha when imported by the power plants specified in List 2A 10% Nil 7
    75B OMITTED
    75C OMITTED
    75D 27111900 Liquefied Petroleum Gases ( LPG ) 5% - -
    75E 2711 19 00 Liquefied Petroleum Gases (LPG) imported for supply to household domestic consumer Nil - -
    76 2710 or 271490 All goods, for the manufacture of fertilisers Nil Nil 5
    77 2711 11 00 Liquefied natural gas 5% - -
    78 OMITTED
    79 28 or 29 Chemicals, for use in the manufacture of Centchroman Nil - -
    80 28, 29 or 30 The following goods, namely:-

    (A) Drugs or medicines specified in List 3;    		 5% - -
    80 28, 29 or 30 The following goods, namely:-

    (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above    		 5% - 5
    81 OMITTED
    82 OMITTED
    83 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 - -
    83 28, 29, 30 or 38 The following goods, namely:-

    (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above    		 Nil - 5
    83 28, 29, 30 or 38 The following goods, namely:-

    (C) Other life saving drugs or medicines    		 Nil Nil 8
    84 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
        The following goods, namely:-

    (B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;    		 Nil - 5
        The following goods, namely:-

    (C) Goods specified in List 6 for manufacture of telecommunication grade FRP    		 Nil - 5
    85 28, 29, 84, 85 or 90 The goods specified in List 7, for the manufacture of laser and laser based instrumentation Nil - 9
    86 28 or 38 "The following goods, namely:-

    (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;    		 Nil - 5
    87 OMITTED
    88 28 Phosphoric acid, for the manufacture of fertilisers 5% Nil -
    89 28 Anhydrous ammonia, for the manufacture of goods falling under Chapter 31, for use as fertilisers - Nil -
    90 OMITTED
    91 OMITTED
    92 OMITTED
    93 29 or any Chapter Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil Nil 10
    94 OMITTED
    95 29, 30, 35, 38 or 39 The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-
    (i) Plastic ELISA plates;
    (ii) Deactivated positive control sera against human and animal diseases;
    (iii) Enzyme horse raddish peroxidase;
    (iv) Enzyme Alkaline phosphatase;
    (v) Enzyme glucose 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
         		 5% - 5
    96 29 or 38 Gibberellic acid 5% - -
    97 OMITTED
    98 29 DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin 5% - -
    99 OMITTED
    100 29 Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories 5% Nil -
    101 29 Maltol, for use in the manufacture of Deferiprone Nil - 5
    101A. 29 2,3,5,6-Tetrachloropyridine. 10% - -
    102 OMITTED
    103 OMITTED
    104 30 Medicaments containing spirit - Nil -
    105 30 Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF Nil - -
    106 31 Kyanite salts, in a form indicative of their use for manurial purpose 5% - -
    107 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5% - -
    108 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5% - -
    109 31 Composite fertilisers 5% - -
    110 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% - -
    111 3102 10 00 Urea, for use as manure 5% - -
    112 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - -
    113 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% - -
    114. 32, 34, 38, 83 or any other Chapter (a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;

    (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, Mothe 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 foil1/8" 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;    		 Nil Nil 12
    115 OMITTED
    116 OMITTED
    117 32, 84 or 96 Ink Cartridges, Ribbon Assembly, Ribbon Gear Assembly, Ribbon Gear Carriage, for use in printers for computers 5% - -
    118 OMITTED
    119 330210 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) 15% - -
    120 OMITTED
    121 35 Hydroxyethyl starch, for use in the manufacture of Plasma Volume Expanders 5% - 5
    122 35 Isolated soya protein 15% - -
    123 37 or 85 Films and video cassettes 15% Nil 14
    124 OMITTED
    125 37 Film of a predominantly educational character 15% Nil 15
    126 37 Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs 15% Nil -
    127 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 15% Nil -
    128 37 Exposed cinematographic films 15% Nil 16
    129 37 Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet 5% - -
    130 370120 or 370220 Instant print film 5% - -
    131 OMITTED
    132 3704 or 8524 (1) Cinematographic films, exposed but not developed; Nil Nil -
    132 3704 or 8524 (2) Recorded magnetic films used for producing TV serials Nil - -
    133 OMITTED
    134 OMITTED
    135 38 Dipping Oil, Paclobutrazol (Cultar) 15% - -
    136 38 Bio-pesticides, based on -
    (i) Bacillus thuringiensis var. kurstaki
    (ii) Bacillus thuringiensis var. israelensis
    (iii) Bacillus sphaericus
    (iv) Saccharopolyspora spinosa
         		 5% - -
    137 OMITTED
    138 3822 Pharmaceutical Reference Standard 5% - 17
    139 382370 All goods 20% - -
    140 39, 48 or any other Chapter Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exporters Nil Nil -
    141 39 or 74 (i) Alatheon of Chapter 39
    (ii) Copper wire of Chapter 74    		 Nil Nil 5 and 18
    142 39 Dextran, imported for use in the manufacture of Plasma Volume Expanders 5% - 5
    143 39 Saddle tree 5% - -
    144 OMITTED
    145 OMITTED
    146 OMITTED
    147 3920 Subbed polyester base, for the manufacture of medical or industrial X-ray films and graphic art films Nil - -
    148 4012 13 00 Retreaded tyres, of a kind used on aircrafts 3% - -
    149 41 Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid Nil - -
    150 4301 or 4302 All goods (other than those falling under sub- headings 4301.30 and 4302.13) Nil - -
    151 47 Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp) Nil - 5 and 19
    152 4707 (A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; 5% - 20
    152 4707 (B) All goods imported for use in, or supply to, a unit for manufacture of newsprint; 5% Nil 20
    153 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 -
    154 4801 Newsprint 5% Nil -
    155 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 Nil -
    156 4810 Light weight coated paper weighing upto 70 g/m 2 , imported by actual users for printing of magazines 5% Nil -
    157 49 or 8524 The following goods, namely:-
    (i) Information Technology software, and
    (ii) Document of title conveying the right to use Information Technology software.
    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.
         		 Nil - -
    158 49 Commonwealth and International Reply Coupons and UNESCO Coupons Nil Nil -
    159 49 Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF Nil - -
    160 49 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 - -
    161 OMITTED
    162 4906 All goods Nil - -
    163 4907 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil Nil -
    164 4911 Plans, drawings and designs Nil - -
    165 OMITTED
    166 5101 All goods 5% - -
    167 52 or any Chapter (a) Fasteners
    (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 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 500 metre imported during one financial year;    		 Nil Nil 21
    167A Any Chapter (a) Buckles, 'D' rings, eyes, rivets and studs;
    (b) Buttons and fasteners of all types;
    (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, dog hooks, Logos all types, Ring binders, key hooks, key rings, key holders, push clip, Chains, pullers, hinges and magnetic snaps;
    (i) Slow 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) Top Caps and Toe puffs and counters or Thermoplastic sheets;
    (p) Synthetic or poly;
    (q) packaging boxes of all types;
    (r) Ribs
    (s) adhesives;
    (t) unit soles and sheets;
    (u) heels;
    (v) leather board;
    (w) saddle tree;
    (x) nylon mesh    		 Nil Nil 21A
    167B Any Chapter "(a) Zipper, fastener and slider ;
    (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 fab"    		 Nil Nil 21B
    167C 57 Samples of hand knotted carpets Nil Nil 21C
    168 43,52,54, 55,56, 58 or 59 Lining and inter-lining materials Nil Nil 21
    169 5301 Flax fibre 15% - -
    170 530310 Raw jute 5% - -
    170A 530511 or 53051900 Coir fibre Nil Nil -
    171 OMITTED
    172 600110 or 600192 Pile fabrics for the manufacture of toys 15% - 5
    173 OMITTED
    173A OMITTED
    174 64 or any other Chapter The following goods for use in the leather industry, namely:-

    (1) Parts, consumables and other items specified in List 9 (A)    		 20% - -
    174 64 or any other Chapter The following goods for use in the leather industry, namely:-

    (2) Other parts, consumables and items specified in List 9 (B)    		 20% - 22
    174A. OMITTED
    175 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 - 23
    176 70 or 90 Preform of Silica for the manufacture of telecommunication grade optical fibres or optical fibre cables. Nil - 5
    177 OMITTED
    178 7015 Rough opthalmic blanks, for manufacture of optical lenses 5% - -
    179 OMITTED
    180 71 The following goods, namely:-

    (i) Raw pearls, other than cultured pearls;    		 5% Nil -
    180 71 The following goods, namely:-

    (ii) Rubies, emeralds and sapphires, unset and imported uncut    		 Nil Nil -
    180A. 71 Rough diamonds (industrial or non-industrial) Nil Nil -
    180B. 71 Rough coloured gemstones Nil - -
    181 71 Current coins of the Government of India Nil Nil -
    182 71 Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) 5% - -
    183 71 Rough semi-precious stones Nil - -
    184 71 Cut and polished coloured gemstones 5% - -
    185 OMITTED
    186 71 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil 24
    187 7102 Non-industrial diamonds (other than rough diamonds) 5% - -
    188 OMITTED
    189 7110 11 or 7110 19 00 Platinum Rs. 200/- per 10 grams - -
    190 OMITTED
    190A 7201 All goods other than pig iron 5% - -
    190B 7203, 7204, 7205, 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7216, 7217 All goods other than seconds and defectives 5% - -
    191 OMITTED
    192 OMITTED
    193 OMITTED
    194 OMITTED
    195 OMITTED
    196 OMITTED
    197 7201 Pig iron 5% - -
    198 7202 60 00 Ferro-nickel 5% - -
    199 OMITTED
    200 7204 Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting Nil - 20
    201 OMITTED
    202 720421 Scrap of stainless steel, for the purpose of melting 5% - -
    203 OMITTED
    204 OMITTED
    205 OMITTED
    206 OMITTED
    207 72 All goods, other than the following:-
    (i) goods mentioned against S. Nos. 190A, 190B, 197, 198, 200 or 202 above; and
    (ii) seconds and defectives of goods falling under Chapter 72
         		 10% - -
    208 OMITTED
    209 OMITTED
    210 OMITTED
    211 OMITTED
    212 OMITTED
    212A 82 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs 15% - 28A
    212B 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10% - 28B
    213 OMITTED
    214 84, or any other Chapter Goods specified in List 12 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1 st of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis Nil Nil 29
    215 84 or any other Chapter Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation Nil Nil 30
    216 84 or any other Chapter Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts Nil Nil 31
    217 84 or any other Chapter Goods specified in List 12 required in connection with petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy Nil Nil 32
    218 84 or any other Chapter Goods specified in List 13 required in connection with coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy Nil Nil 32
    219 84 or any Chapter Goods specified in List 14 5% - 33
    220 84 or any other Chapter The following goods, namely :-
    (1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salbony in West Bengal and at Mysore in Karnataka;
    (2) Plant, machinery, equipment, spares (including insurance spares) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nasik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh    		 5% Nil -
    221 OMITTED
    222 OMITTED
    223 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
         		 15% Nil -
    224 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% - 35
    224 84 or any Chapter The following goods, namely:-

    (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 turbin    		 5% - 35
    224 84 or any Chapter The following goods, namely:-

    (3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators    		 5% - 35
    224 84 or any Chapter The following goods, namely:-

    (4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators    		 5% - 35
    224 84 or any Chapter The following goods, namely:-

    (5) Raw materials for the manufacture of blades for rotor of wind operated electricity generators    		 5% - 35
    225 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 exemption means goods which are designed exclusively for non-ODS technology    		 Nil Nil 36
    226 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 modernisation 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% 16% 37
    227 OMITTED
    228 84 or any other Chapter Goods specified in List 17 required for setting up crude petroleum refinery 5% 16% -
    229 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) above     		5% - 39
    230 84 or any other Chapter Goods specified in List 18 required for construction of roads Nil Nil 40
    231 84 or any other Chapter Goods specified in List 19 required for development of Ports 10% - 41
    231A 84 or any other Chapter Goods specified in List 19A required for Inland Waterways 10% - 41A
    232 84 or any other Chapter Goods specified in List 20 required for development of Airports 10% - 42
    233 OMITTED
    234 OMITTED
    235 OMITTED
    236 84 or any Chapter All goods, for renovation or modernisation of a power generation plant (other than captive power generation plant) 5% 16% 45
    237 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% 16% 46
    238 84 or any Chapter a) Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 5
    238 84 or any Chapter b) The following goods for manufacture of catalytic convertors and their parts, namely:-
    (a) Palladium
    (b) Platinum
    (c) Rhodium
    (d) Raw Substrate (ceramic)
    (e) Washcoated Substrate (ceramic)
    (f) Raw Substrate (metal)
    (g) Washcoated Substrate (metal)
    (h) Noble Metal Solution
    (i)Noble Metal Compounds     		5% - 5
    239 84, 85 or 90 Goods specified in List 22 required for basic telephone service, cellular mobile telephone service, internet service or closed users’s group 64 KBPS domestic data network via INSAT satellite system service Nil -
    [OLD16%]    		 47
    240 84, 85 or 90 Goods specified in List 23 required for radio paging service Nil -
    [OLD16%]    		 48
    241 84, 85 or 90 Goods specified in List 24 required for Public Mobile Radio Trunked Service (PMRTS) Nil -
    [OLD16%]    		 49
    242 84, 85 or any other Chapter Parts of goods specified at S. No. 239, 240 and 241 above Nil -
    [OLD16%]    		 5
    (In S.Nos.239 to 242 col.(5) has been substituted vide CUS NTF NO. 29/2005 DATE 11/03/2005)
    243 84, 85 or 90 The goods specified in List 25, for the manufacture of goods falling under heading 85.41 or 85.42 Nil - 5
    244 84, 85 or 90 The goods specified in List 26 Nil - -
    244A 84, 85 or 90 Goods specified in List 26A 10% - -
    245 84, 85 or 90 The goods specified in List 27 5% - 50
    246 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 51
    247 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 52
    248. 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 27A     		5% - 53(i)
        (b) Goods specified in List 28 Nil - 53(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:-

    (a) Goods specified in List 27A     		5% - 53(ii)
        (b) Goods specified in List 28 Nil - 53(ii);
    248A 84,85 or 90 Goods specified in list 28A 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 - 53A
    249 OMITTED
    250 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (1) Machinery or equipment specified in List 30:    		 5% - -
    250 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (2) Parts, for manufcture of the goods at (1) above;    		 5% - 5
    250 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (3) Spare parts for the maintenance of the goods at (1) above, falling under Chapter 84,85 or 90    		 5% - 5
    251 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (1) Machinery or equipment specified in List 31:    		 5% - -
    251 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (2) Parts, for manufcture of the goods at (1) above;    		 5% - 5
    251 84 or any other Chapter The following goods for use in the textile industry, namely:-

    (3) Spare parts for the maintenance of the goods at (1) above, falling under Chapter 84,85 or 90    		 5% - 5
    252 84 or any other Chapter The following goods for use in the silk textile industry, namely:-

    (1) Machinery or equipment specified in List 32, required for reeling, weaving, twisting, processing and printing;    		 5% - 5
    252 84 or any other Chapter The following goods for use in the silk textile industry, namely:-

    (2) Spare parts for the maintenance of machinery or equipment specified at (1) above, imported by a silk mill    		 5% - 5
    252A 84 or any chapter Machinery or equipment, specified in List 32A, for use in the plantation sector 5% - -
    253 OMITTED
    254 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors 5% - 54
    255 84 or 85 Parts of outboard motors specified in List 33 5% - 55
    256 84 or 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems Nil - -
    257 84 or 90 Goods specified in List 34, designed for use in the leather industry or the footwear industry 5% - -
    258 OMITTED
    259 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 -
    260 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 15% - 56
    261 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 15% - 57
    262 OMITTED
    263 OMITTED
    264 OMITTED
    265 8421 Catalytic convertors 5% - -
    266 OMITTED
    267 OMITTED
    267A. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour 5% - -
    268 OMITTED
    269 OMITTED
    270 8471 CD –Writers Nil - -
    271 OMITTED
    272 847290 cash dispensers 10% - -
    273 OMITTED
    274 OMITTED
    275 OMITTED