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Updated Customs Notification No- 21/2002 dated 01.03.2002
 Exemption Notification (2005) - Part-2

  • Notification Part1
  • Notification part-2
  • condition
  • List Part-1 ( List 1 to List 25)
  • List Part-2 ( List 26 to List 49)
    •
    S. No. Chapter or Heading or sub - heading Description of goods Standard rate Additional duty rate Condition No.
    (1) (2) (3) (4) (5) (6)
    276 OMITTED
    276A OMITTED
    277 847340 Cash Dispensing Mechanism and Deposit Modules for Automatic Teller Machines (ATMs) 10% - -
    278 OMITTED
    279 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 58
    280 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 59
    281 OMITTED
    282 OMITTED
    283 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator 5% - 60
    284 OMITTED
    285 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, -
    (i) 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.    		 5% - 62
    286 85 or any other Chapter Goods imported for being tested in specified test centres Nil Nil 63
    287 OMITTED
    288 85 (1) Newspaper page transmission and reception facsimile system or equipment;

    (2) Telephoto transmission and reception system or equipment    		 5% - 64
    289 85 One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books Nil - -
    290 OMITTED
    291 OMITTED
    292 85 Video cassettes and video tapes, of a predominantly educational character 5% - 65
    293 85 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Nil - -
    294 85 Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers Nil - 5
    295 OMITTED
    296 8501 10 12 Stepper Motors for use in the manufacture of goods falling under heading . 84.71 Nil - 5
    297 OMITTED
    298 OMITTED
    298A OMITTED
    299 OMITTED
    300 OMITTED
    300A 84 or 85 The following goods, for use in the manufacture of static converters for automatic data processing machines and units thereof of heading 8471, namely:-
    (i) Populated Printed Circuit Boards falling under sub-heading 8473 30;
    (ii) Transformers falling under sub-heading 8504 31;
    (iii) All goods falling under sub-heading 8504 90;
    (iv) SMF Battery falling under sub-heading 8507 20;
    (v) Enamelled copper wire falling under heading 8544.    		 Nil - 5
    301 OMITTED
    302 OMITTED
    303 OMITTED
    303A OMITTED
    304 OMITTED
    305 OMITTED
    306 OMITTED
    307 OMITTED
    308 OMITTED
    309 8524 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil - -
    310 8524 Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers 5% Nil 66
    311 OMITTED
    312 OMITTED
    313 OMITTED
    314 OMITTED
    315 OMITTED
    316 OMITTED
    316A OMITTED
    316B 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
    "    		 5% Nil 5
    316C OMITTED
    316D OMITTED
    317 OMITTED
    318 OMITTED
    319 8529 90 90 Parts of Cellular Phones and Radio Trunking terminals 5% - -
    320 OMITTED
    321 OMITTED
    321 OMITTED
    322 OMITTED
    323 OMITTED
    324 OMITTED
    325 OMITTED
    326 OMITTED
    327 OMITTED
    328 OMITTED
    329 OMITTED
    330 OMITTED
    331 OMITTED
    332 OMITTED
    333 OMITTED
    334 OMITTED
    335 OMITTED
    336 OMITTED
    337 OMITTED
    338 OMITTED
    339 OMITTED
    340 OMITTED
    341 OMITTED
    342 8545 Graphite electrodes (above 24 inches diameter) for use in the manufacture of goods falling under Chapter 72 10% - 5
    343 OMITTED
    344 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,-
    (1) If imported as completely knocked down (CKD) unit;    		 15% - -
    344 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,-
    (2) if imported in any other form    		 60% - -
    344A 8703 Golf cars 15% 16% -
    345 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) If imported as completely knocked down (CKD) unit;    		 15% - -
    345 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,-

    (2) if imported in any other form    		 60% - -
    346 88 Aeroplanes, gliders, helicopters or simulators of aeroplanes Nil - -
    347 88 or any Chapter Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyres and tubes for aeroplanes or gliders) Nil - 67
    348 88 or any Chapter "Raw materials -

    (i) for manufacture or servicing of aircraft falling under heading 88.02;

    (ii) for manufacture of parts of aircraft at (i) above

    "    		 Nil - 68
    349 88 or any Chapter "The following goods, namely: -

    (i) Satellites and pay-loads brought into India for launch by Indian launch vehicles from Indian soil into Outer Space;

    (ii) Ground equipment brought for testing of (i) above

    "    		 Nil Nil 69
    350 89 Barges imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil - 70
    351 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 registered with the Director General of Shipping, Government of India Nil Nil 71
    352 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 72
    352A. 8902 00 10 Trawlers and other fishing vessels Nil - -
    353 8902, 8904 00 00, 8905 10 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 72
    354 8906 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 72
    355 89080000 All goods 5% - -
    356 Any Chapter Raw materials and parts, for use in the manufacture of goods falling under headings 89.01, 89.02, 89.04, 89.05 (except sub- heading 8905.20) or 89.06, in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) Nil Nil 73
    357 Any Chapter Parts, for repair of dredgers Nil - -
    358 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil 74
    359 OMITTED
    360 90 or any other Chapter Parts (other than primary cells and primary batteries), for the manufacture of hearing aids including deaf aids 5% - -
    361 90 or any other Chapter Equipment, parts or accessories required for initial setting up, repair or maintenance of a planetarium 15% Nil 76
    362 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% Nil 77
    363 90 or any other Chapter The following goods, namely:-

    (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37;    		 5% - -
    363 90 or any other Chapter The following goods, namely:-

    (B) Accessories of the medical equipment at (A) above;    		 5% - -
    363 90 or any other Chapter The following goods, namely:-

    (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above;    		 5% Nil 11
    363 90 or any other Chapter The following goods, namely:-

    (D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system;    		 5% - -
    363 90 or any other Chapter The following goods, namely:-

    (E) Accessories of (D) above;    		 5% - -
    363 90 or any other Chapter The following goods, namely:-

    (F) Parts required for the manufacture of (D) above    		 5% Nil 11
    364 90 or any other Chapter Blood Glucose Monitoring System(Glucometer) and test strips 5% - -
    365 90 or any other Chapter Life saving medical equipment including accessories or spare parts or both of such equipment 5% Nil 78
    366 OMITTED
    367 90 or any other Chapter The following goods, namely:-

    (A) Medical equipment and other goods, specified in List 38;    		 5% - -
    367 90 or any other Chapter The following goods, namely:-

    (B) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above    		 5% Nil 11
    368 90 or any other Chapter The following goods, namely:-

    (A) Medical equipment and other goods, specified in List 39;    		 5% - -
    368 90 or any other Chapter The following goods, namely:-

    (B) Accessories of the medical equipment at (A) above;    		 5% - -
    368 90 or any other Chapter The following goods, namely:-

    (C) Parts required for the manufacture, and spare parts required for the maintenance, of the medical equipment at (A) above    		 5% Nil 11
    369 90 or any other Chapter Goods for Tubal Occlusion specified in List 40 5% - -
    370 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 Nil - -
    371 OMITTED
    372 OMITTED
    373 90 or any other Chapter Spare parts of hearing aids 5% - -
    374 OMITTED
    375 OMITTED
    376 OMITTED
    377 OMITTED
    378 OMITTED
    379 OMITTED
    380 OMITTED
    381 OMITTED
    382 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 81
    383 OMITTED
    384 OMITTED
    385 OMITTED
    386 OMITTED
    387 OMITTED
    388 91 or 9804 90 00 Braille watches and Braille one-day alarm clocks Nil - -
    389 91 Parts and cases, of Braille watches, for the manufacture of Braille watches Nil - 5
    390 OMITTED
    391 95 or any other Chapter (i) Synthetic tracks and artificial surfaces of heading .95.06;

    (ii) Equipment required for installation of (i) above    		 Nil Nil 83
    392 95 or any Chapter "The following goods for laying synthetic tracks and artificial surfaces of heading 95.06, namely :-

    (1) Asphalt resurfacer;
    (2) Acrylic resurfacer;
    (3) Cushion coat;
    (4) Acrylic colour concentrate;
    (5) Acrylic marking paint; and
    (6) Polytan in powder or granule form     		Nil Nil 84
    393 95 Requisites for games and sports Nil Nil 85
    394 9503 10 00 and 9503 90 Parts of electronic toys for the manufacture of electronic toys 5% - 5
    395 9504 Parts of video games for the manufacture of video games 5% - 5
    396 OMITTED
    396 OMITTED
    397 97 Works of art created abroad by Indian artists and sculptors, imported on the return of such artists or sculptors to India Nil Nil -
    398 9706 00 00 Books, being antiques of an age exceeding one hundred years Nil - -
    399 9801 Goods required for-
    (i) fertiliser projects;    		 5% 16% -
        (ii) coal mining projects; 5% 16% -
        (iii) OMITTED
        (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% 16% -
        (v) barge mounted power plants; 5% - -
        (vi) power transmission, sub-transmission or distribution projects; 10% 16% -
        (vii) OMITTED
    400 9801 Goods required for setting up of any Mega Power Project, that is to say-
    (a) an inter-State thermal power plant of a capacity of 1000 MW or more; or
    (b) an inter-State hydel power plant of a capacity of 500 MW or more,
    as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power    		 Nil Nil 86;
    401 9801 Goods required for setting up of any Nuclear Power Project specified in List 43, 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 87
    401A. 9801 Drinking Water Supply Projects for supply of water for human or animal consumption
    Explanation.- For the purposes of this exemption, 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 -
    402 OMITTED
    403 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 -
    403 9804 The following goods, imported by post or air, for personal use, namely: -
    (B) Other life saving drugs or medicines    		 Nil Nil 8
    404 9805 All goods - 16% -
    405 Any Chapter Used bona fide personal and household effects belonging to a deceased person Nil Nil 88
    406 Any Chapter Goods imported through postal parcels, packets and letters, the duty payable on which is not more than one hundred rupees Nil Nil -
    407 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 89
    408 99 All goods - Nil -
    409 Any Chapter Artificial Plasma 5% - -
    410 OMITTED
    411 OMITTED
    412 OMITTED
    413 OMITTED
    414 OMITTED
    415 OMITTED
    416 0508 00 Conch shell 5% - -
    417 1301 10 20 Seed Lac 5% - -
    418 28, 29, 32, 39, 70 or 90 Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,-

    (i) E-glass roving/yarn;

    (ii) liquid absorbent polymer;

    (iii) polyurethane polymer;

    (iv) vinyl polymer
         		 10% - 5
    419 2902 43 00 p-Xylene 5% - -
    420 30 or any other Chapter Drugs and materials Nil Nil 90
    421 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 5
    422 71 Semi-processed, half-cut or broken diamonds Nil - -
    423 68, 72 or 85 The following goods, namely:-

    (1) Graphite Felt or graphite pack for growing silicon ingots;

    (2) Thin steel wire used in wire saw for slicing of silicon wafers    		 5% - 5
    424 84 or any other Chapter Goods specified in List 44 required for use in high voltage power transmission project 5% - 91
    425 84 or any other Chapter The following goods for use in man-made or synthetic fibre or yarn industry, namely:-

    (1) Machinery or equipment specified in List 45;    		 5% - -
    425 84 or any other Chapter The following goods for use in man-made or synthetic fibre or yarn industry, namely:-

    (2) Parts for manufacture of the goods at (1) above    		 5% - 5
    426 84 or any other Chapter The following goods for use in textiles industry; namely:-

    (1) Machinery or equipment specified in List 46;    		 5% - -
    426 84 or any other Chapter The following goods for use in textiles industry; namely:-

    (2) Parts for manufacture of the goods at (1) above    		 5% - 5
    426A. 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 the Delhi MRTS Project Nil Nil 92
    426B. 84 or any other Chapter The following machinery or equipment for use in the textile industry, namely: -

    (1) Two-for-one/three-for-one twisters;    		 10% - -
    426B. 84 or any other Chapter The following machinery or equipment for use in the textile industry, namely: -

    (2) Vacuum autoclave and rewinding machine for bobbin to hank    		 10% - -
    426B. 84 or any other Chapter The following machinery or equipment for use in the textile industry, namely: -

    (3) Parts for manufacture of the machinery or equipment specified at (1) or (2) above    		 10% - 5
    426B. 84 or any other Chapter The following machinery or equipment for use in the textile industry, namely: -

    (4) Spare parts required for maintenance of machinery or equipment specified at (1) or (2) above, falling under Chapters 84 or 85.    		 10% - 5
    427 8517 Routers, modems and fixed wireless terminals (FWT) 10% - -
    428 OMITTED
    429 86 Loco simulators 5% - -
    430 OMITTED
    431 OMITTED
    432 90 or any other Chapter (A) The following goods for physically disabled persons, namely:
    (i) Crutches;
    (ii) Wheel chairs
    (iii) Walking frames;
    (iv) Tricycles;
    (v) Braillers;
    (vi) Artificial limbs
         		 Nil - -
    432 90 or any other Chapter (B) Parts of goods at (A) above Nil - -
    433 9801 Goods required for-

    (1) Project for LNG Regassification Plant    		 5% 16% -
    433 9801 Goods required for-

    (2) Aerial Passenger Ropeway Project    		 5% Nil -
    434. 1511 90 All goods 90%
    [OLD 75%]    		 - -
    (Sl.No.434 has been substituted vide CUS NTF NO. 09/2005 DATE 15/02/2005)
    435 5102 All goods 5% - -
    436 5301 All goods 5% - -
    437 6310 All goods 5% - -
    438 75, 85, 90 Nickel and articles of nickel 5% - -
    439 85 or any other Chapter Goods specified in List 47 5% - 47 or 48 or 49, and 93
    440 OMITTED
    441 9801 All goods 10% 16% 94
    442 72, 73, 84, 85 or 90 The following goods required for the manufacture of items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), namely :-
    (i) Iron and steel and articles thereof, falling under Chapter 72 or 73;
    (ii) CNC systems falling under tariff item 8537 10 10;
    (iii) Servo drives/ motors falling under heading 8501 or 8504;
    (iv) Precision spindles falling under sub-heading 8466 93;
    (v) Ball screws falling under tariff item 8583 00 00;
    (vi) LM guideways falling under tariff item 8482 80 00;
    (vii) Precision bearings falling under heading 8482;
    (viii) Precision gauging and balancing systems falling under sub-heading 9031 80 or 9016 00.
         		 10% - 5 and 95
    443 3207 40 00 Glass frit 10% - -
    444 OMITTED
    445 01 Animals and birds imported by zoo Nil - -
    446 1108 12 00, 1108 14 00, 1108 19 10 or 1109 19 90 All goods 30% - -
    447 1903 00 00 All goods 30% - -
    448 25, 28, 38 or 39 The foolwing goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 ot 69 namely:-

    (1) Natural graphite powder;
    (2) Aluminous cement;
    (3) Silicon metal (with 99% purity);
    (4) Micro /fumed silica;
    (5) Calcined alumina, Brown fused alumina and sintered /tabular alumina;
    (6) Fused zirconia;
    (7) Sodium hexametaphosphate;
    (8) Silicon carbide and boron carbide;
    (9) Reactive slumina;
    (10) Phenolic resin; and
    (11) Fused silica.    		 10% - 5
    449 Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil - -
    450 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 - -
    451 Any Chapter Artificial Kidney Nil - -
    452 Any Chapter All types of contraceptives Nil - -
    453 Any Chapter Commercial catalogues in book form Nil - -
    454 Any Chapter Postage stamps, unused Nil - -
    455 4114 20 10 Patent leather Nil - -
    456 6902 or 6903 All goods 10% - -
    457 7401, 7402, 7403, 7404, 7405, 7406, 7407, 7408, 7409, 7410 All goods 10% - -
    458 7801, 7802, 7803, 7804 All goods 5% - -
    459 7901, 7902, 7903, 7904, 7905 All goods 10% - -
    460 8101, 8104, 8105, 8107, 8108 All goods (other than those falling under tariff items 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90 and 8108 90 90) 10% - -
    461 8102, 8103, 8106, 8109, 8110, 8111, 8112 All goods, other than articles thereof 10% - -
    462 9508 Roundabouts, swings, shooting galleries and other fairground amusements 10% - -
    463 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry Nil - 96
    464 2710 Naphtha for the manufacture of polymers specified at S.Nos.477 to 480 below. 5% - 5
    465 2901 21 00 Ethylene 5% - -
    466 2901 22 00 Propylene 5% - -
    467 2901 23 00 Butylene 5% - -
    468 2901 24 00 Butadiene 5% - -
    469 2902 20 00 Benzene 5% - -
    470 2902 30 00 Toluene 5% - -
    471 2902 41 00 o-Xylene 5% - -
    472 2902 50 00 Styrene 5% - -
    473 2902 60 00 Ethylbenzene 5% - -
    474 2903 15 00 Ethylene dichloride (EDC) 5% - -
    475 2903 21 00 Vinyl chloride monomer (VCM) 5% - -
    476 2926 10 00 Acrylonitrile 5% - -
    477 3901 The following polymers of ethylene, namely:-
    (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 dens    		 10% - -
    478 3902 All goods other than poly iso butylene 10% - -
    479 3903 All goods 10% - -
    480 3904 Polymers of vinyl chloride 10% - -
    481. 0806 20 All goods 100% - -
    482. 0907 All goods 35% - -
    483. 2106 90 All goods 150% - -
    484. 2207 10 All goods 150% - -
    485. 2208 All goods 150% - -
    486. 2528 Boron ores 5% - -
    487. 2709 00 00 All goods 5% - -
    488. 2710, 2712, 2713, 2715 All goods 10% - -
    489. 2818 20 10 All goods 10% - -
    490. 2901,2902,2903,2904 All goods 10% - -
    491. 2905 43 00, 2905 44 00, 3301, 3501, 3502,3503, 3504, 3505, 3809 10 00, 3823 11, 3823 12 00, 3823 13 00,3823 19 00, 3824 60,4001 21 00, 4001 22 00, 4001 29 All goods 20% - -
    492. 29 or 38 Alpha Pinene 5% - -
    493. 3815 All goods 10% - -
    494. 39 Ethyl vinyl acetate (EVA) 10% - -
    495. 7601, 7602, 7603,7604, 7605, 7606, 7607 All goods 10% - -
    496. 7805, 7806 All goods 10% - -
    497. 8001, 8002, 8003,8004, 8005 00 00 All goods 10% - -
    498. 8443 90 10 All goods 10% - -
    499. 8444, 8445, 8446,8447, 8448, 8449,8451, 8452 (except 8452 10, 8452 30 10,8452 90 10) All goods, other than goods specified in List 49 10% - -
    500. 84 or any other Chapter Raw materials, parts and components for manufacture of goods at S.No. 499 above 10% - 5
    501. 8479 Atmospheric water generator 5% - -
    502. 84 or any other Chapter Reach stackers, cargo fork lifts & fork lift trucks, top lifter, rail mounted gantry cranes, rubber tyred gantry cranes, sling cranes and weighing bridges, required for use in an Inland ontainer Depot or Container Freight Station 10% - -
    503. 8507 90 Battery separators 5% - -
    504. 85 or any other Chapter Goods specified in List 48, for the manufacture of battery operated road vehicles of Chapter 87 10% - 5
    505. 86 All goods 10% - -
    506. 8704 Refrigerated motor vehicles for transport of goods 10% - -
    507. 9001 10 00 All goods 10% - - ;