In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 17th March, 2012, except as respects things done or omitted to be done before such supersession, the Central Government, on 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 said Customs Tariff Act, 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; and
(b) from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
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
(Omitted w.e.f 01-05- 2022
(2) Omitted By 02/2022 Dt. 01-02-22
0207 27 00
0207 45 00
(Omitted w.e.f 01-05- 2022)
(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22
(2) Omitted By 17/2019 Dt. 15-06-19
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.
(2) Description Substituted By 93/17 Dt. 21/12/17
(3) Description Substituted By 29/18 Dt. 01/03/18
(4) Description Substituted By 02/21 Dt. 01/02/21
(2) Tariff Substituted By 37/2019 Dt. 30-12-19
(2) Rate Substituted By 02/21 Dt. 01/02/21
(2) Tariff substituted By 31/18 Dt. 20/03/18
(3) Rate Substituted By 02/21 Dt. 01/02/21
(3) Rate Substituted By 38/2021 Dt. 26-07-21
(2) Omitted By 02/21 Dt. 01/02/21
(2) Rate Substituted By 38/2021 Dt. 26-07-21
(3) Rate Substituted By 44/2021 Dt. 17-09-21
(4) Entry Omitted By 53/2023 Dt. 05-09-2023
(2) Entry Omitted By 53/2023 Dt. 05-09-2023
(2) Entry Substituted By 55/2021 Dt. 29-12-21
(3) Omitted By 02/2022 Dt. 01-02-22
(3) Entry Omitted By 53/2023 Dt. 05-09-2023
(2) Rate Substituted By 46/18 Dt. 23/05/18
(3) Rate Substituted By 13/2019 Dt. 26-04-19
(4) Omitted By 02/2022 Dt. 01-02-22
(2) Omitted By 01/2020 Dt. 02-02-20
(2) Entry Substituted By 27/2020 Dt. 05-06-20
(2) Rate Substituted by 87/17 dt. 17/11/17
(3) Rate Substituted By 29/18 Dt. 01/03/18
(4) sub-items omitted By 25/2019 Dt. 6-07-19
(5) Entry Substituted By 01/2020 Dt. 02-02-20
(6) Rate Substituted By 43/2020 Dt. 26-09-20
(7) Rate Substituted By 02/21 Dt. 01/02/21
(8) Rate Substituted By 42/2021 Dt. 10-09-21
(3) Rate Substituted By 47/18 Dt. 14/06/18
(4) Rate Substituted By 02/21 Dt. 01/02/21
(5) Rate Substituted By 42/2021 Dt. 10-09-21
(2) Rate Substituted By 47/18 Dt. 14/06/18
(3) Rate Substituted By 42/2021 Dt. 10-09-21
(2) Rate Substituted By 06/18 Dt. 02/02/18
(3) Entry Substituted By 47/18 Dt. 14/06/18
(4) Rate Substituted By 42/2021 Dt. 10-09-21
(3) Tariff Substituted By 55/2021 Dt. 29-12-21
(2) Omitted By 24/18 Dt. 06/02/18
(2) Amended By 02/2022 Dt. 01-02-22
(3) Heading substituted By 10/2024 Dt. 19-02-24
(2) Description Substituted By 02/21 Dt. 01/02/21
(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
Provided that nothing contained in this S. No. shall have effect after 31st March, 2023.
(i) IFO 180 CST;
(ii) IFO 380 CST
(iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO)
(2) Rate Substituted By 02/23 Dt. 01/02/23
Omitted By 59/22 Dt. 18/11/22
(2) Omitted By 02/2023 Dt. 01-02-23
(2) Description substituted By 25/2019 Dt. 6-07-19
(3) Description substituted By 01/2020 Dt. 02-02-20
(2) Amended By 02/21 Dt. 01/02/21
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.
(2) Proviso Inserted By 02/2023 Dt. 01-02-23
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025
(2) Description substituted By 17/2023 Dt. 29-03-23
(3) IGST Rae Nil inserted By 46/2023 Dt. 26-07-23
(2) Tariff Substituted By 01/2020 Dt. 02-02-20
(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;
(2) Renumbered By 17/2019 Dt. 15-06-19
(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 labeled 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;
(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01/05/2022
(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f 01/05/2022
"International Organisation means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply.
3102 21 00,
3102 30 00, 31025000, 31043000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090)
(2) Tariff Substituted By 35/23 Dt. 29/04/23
(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
Provided that nothing contained in this S. No. shall have effect after the 30th September, 2024.
(2) Provsio inserted By 02/23 Dt. 01/02/23
(2) Provsio amended By 06/24 Dt. 29/01/24
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
(2) Description Substituted By 25/2019 Dt. 6-07-19
(3) Tariff Substituted By 37/2019 Dt. 30-12-19
(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);
(ii) Neodymium Magnet (before Magnetization)
(a) back of photo frames, fittings for photo frame / box
(b) motifs for attachment on export products
(c) decorative paper for lamp shade
(d) prints for photo frames
(e) hardware brass and metal fittings for furniture
(f) handles/blades for cutlery
(g) inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips
(h) zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, 'D' ring, 'O' ring, bridge fitting, metal frame / bag frame, metal letters /interior plate/logo
(i) faucet / lotion pump for dispensers of plastic/stainless steel/metal
(a) fasteners including buttons and snap fasteners, zip fasteners
(b) inlay cards
(c) buckles, eyelets, hooks and eyes, rivets
(d) collar stays, collar patties, butterfly and other garment stays including plastic stays
(e) embroidery motifs or prints
(f) laces
(g) badges including embroidered badges
(h) sequins
(i) toggles
(j) studs
(k) printed bags
(l) anti-theft devices like labels, tags and sensors
(m) poly pouch, high density sticker, heat transfer sticker
(n) anglets on draw strings-hooded jacket
(o) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings;
(p) lining and inter-lining materials
(q) wet blue chrome tanned leather
(a) buckles, "D" Rings and "O" Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings (b) buttons and snap fasteners, zip fasteners
(c) locks including magnetic locks
(d) metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps
(e) loop rivets and loop oval
(f) packaging boxes
(g) saddle tree
(h) fittings, snaps of metals or alloys
(i) metal fittings, embellishments, webbing of any material for making harness and saddler items
(j) stirrup of any material and stirrup bars used for making saddle tree
(k) artificial fur and alarm tag
(l) magnets for use in leather goods (m) micropak labels
(n) wet blue chrome tanned leather
(ii) Copper wire
(2) Description Substituted By 26/2022 Dt. 21-05-22
(i) Natural rubber latex made balloons;
(ii) Microphone Rubber Case for cellular mobile phones; or
(iii) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for cellular mobile phones.
Explanation. - For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503).
(i) paper and paperboard;
(ii) newsprint.
(2) Rate Substituted By 02/2022 Dt. 01-02-22
(i) newsprint;
(ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness).
(2) Entry Substituted By 02/21 Dt. 01/02/21
(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.
(1) Graphite Felt or graphite pack for growing silicon ingots;
(2) Thin steel wire used in wire saw for slicing of silicon wafers
(2) Proviso Inserted By 2/2023 Dt. 01-02-23
(3) Proviso amended By 6/2024 Dt. 29-01-24
(i) Refrigerated Helium Liquid (2804);
(ii) Germanium Tetra Chloride (2812);
(iii) Silica tetra chloride (2812);
(iv) Silica tube (7002);
(v) Silica Rods (7002)
(i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711.
Provided that nothing contained in this entry shall have effect after 1st February, 2025
(2) Rate Substituted By 68/18 Dt. 26/09/18
(3) Tariff Substituted By 02/21 Dt. 01/02/21
(4) Tariff Substituted By 55/2021 Dt. 29-12-21
(5) Omitted By 02/2022 Dt. 01-02-22
(3) Rate Substituted By 33/2022 Dt. 30-06-22
(4) Rate Substituted By 02/2023 Dt. 01-02-23
(3) Rate Substituted By 02/2023 Dt. 01-02-23
(a) Gold or Silver or both by banks as per List 34A;
(b) Gold by banks as per List 34B;
(c) Gold/Silver/ Platinum by entities as per List 34C
(2) Tariff Substituted By 34/2019 Dt. 30-09-19
(3) Entry Substituted By 46/2023 Dt. 26-07-23
(2) Rate Substituted By 03/24 Dt. 22/01/24
(2) Tariff Substituted By 52/2022 Dt. 3-10-22
(3) Tariff Substituted By 2/2023 Dt. 1-2-23
(2) Omitted By 59/22 Dt. 18/11/22
7202,
7203,
7205,
7226 11 00
(2) Entry Substituted By 25/2019 Dt. 6-07-19
(3) Entry Substituted By 02/21 Dt. 01/02/21
Omitted By 02/2022 Dt. 01-02-22
(2) Proviso Inserted By 02/2022 Dt. 01-02-22
(3) Entry Substituted By 02/23 Dt. 01/02/23
(4) Proviso amended By 6/2024 Dt. 29-01-24
Provided that nothing contained in this entry shall have effect after 30th September, 2024
(3) Proviso Inserted By 02/2023 Dt. 01-02-23
(2) Proviso amended By 6/2024 Dt. 29-01-24
for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00
(i) goods mentioned against serial number 377A;
(ii) Screw, SIM socket or other mechanical items (metal) for cellular mobile phone;
(iii) goods falling under heading 7318 or 7323;
(2) Description Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18
(3) Description Substituted By 01/2020 Dt. 02-02-20
(4) Tariff Substituted By 02/21 Dt. 01/02/21
(5) Description Substituted By 08/2024 Dt. 30-01-24
(2) Entry Omitted By 08/2024 Dt. 30-01-24
(i) Cricket bat and hockey stick splice joining machine (ii) Rugby ball or soccer ball stitching Machine
(iii) Moulds for soccer ball, basketball and volley ball
(i) Marine seawater pumps with fibre impellers,
(ii) Automatic fish/prawn feeder
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.
(a) petroleum exploration licenses or mining leases
(b) the New Exploration Licensing Policy
(c) the Marginal Field Policy (MFP)
(d) the Coal Bed Methane Policy
(e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)
Explanation.- - For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contractor, as defined below:-
(i) 'licensee' means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)
(ii) ' lessee' means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)
(iii) 'contractor' means a company (Indian or foreign) or a consortium of companies with which the Central Government has entered into an agreement in connection with petroleum operations (consisting of prospecting for or extraction or production of mineral oils) to be undertaken by such company or consortium
(iv) 'sub-contractor' means a person engaged by licensee/lessee or contractor for the purpose of conducting petroleum operations on behalf of such licensee/lessee or contractor, as the case maybe
(2) Entry Substituted By 02/2022 Dt. 01-02-22
(3) Rate Substituted by 40/22 13/07/22
(4) HSN Substituted by 56/22 01/11/22
(2) Entry Substituted By 02/2023 Dt. 01-02-23
(a) Special bearings,
(b) Gear box,
(c) Yaw components,
(d) Wind turbine controllers, and
(e) Parts of the goods specified at (a) to (d)
(a) blades for rotor of wind operatedelectricity generators, or
(b) parts, sub-parts of such blades
Provided that nothing contained in clauses (1) and (3) shall have effect after the 31st March, 2022:
Provided further that nothing contained in clauses (2), (4) and (5) shall have effect after the 31st March, 2025.
(3) Entry Substituted By 02/2023 Dt. 01-02-23
(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
(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above
(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)
(i) Raw Substrate (ceramic)
(ii) Washcoated Substrate (ceramic)
(iii) Raw Substrate (metal)
(iv) Washcoated Substrate (metal)
(v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10)
(vi) Wash Coat;
(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;
(ii) all goods falling under sub-heading 3815 12.
(2) Parts, for manufacture of the goods at (1)
(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
(i) Personal computers including lap top personal computers;
(ii) typewriters; and
(iii) fax machines
(i) overhead conveyor gripper;
(ii) stacker;
(iii) wrapper;
(iv) labeller;
(v) strapper;
(vi) inserters;
(vii) delivery conveyors
(1) Automatic Chain Making machine,
(2) chain twisting machine,
(3) Spiral making machine,
(4) Rolling machine (combined Profile Groovers/Strip Making) and
(5) Automatic Investing Machine/casting Machine.
(i) Paddy transplanter;
(ii) Laser land leveler
(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) Omitted
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703, or (iii)motor cycles falling under heading 8711.
Omitted w.e.f. 01-05-2022
(ii) motor cars falling under heading 8703; or (iii)motor cycles falling under heading 8711.
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711
(2) Description Substittued By 21/2021 Dt. 31-03-21
(2) Entry Substituted By 35/2023 Dt. 29-04-23
(2) Description susbtituted By 55/2021 Dt. 29-12-21
(2) Entry Substituted By 17/2023 Dt. 29-03-23
(3) Entry Substituted By 52/2023 Dt. 05-09-23
(i) Carbon Fabric Weaving Rapier Looms;
(ii) Biaxial and multiaxial weaving machines for manufacturing technical textiles;
(iii) 3-D and block weaving machines for manufacturing technical textiles:
(i) Flat Knitting Machines (11 revolutions per minute or minimum speed of 0.3 Mts per sec);
(ii) Warp Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM);
(iii) Raschel Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM);
(iv) Knitting machines for spacer fabrics:
(i) Complete production lines for the production of following non-wovens, up to rolled goods preparation and packing, namely:
(a) Needle punched non-wovens
(b) Chemically bonded non-wovens
(c) Thermally bonded non-wovens
(d) Stitch bond non-wovens
(e) Spun laced (hydro entangled) non-wovens
(f) Melt blown non-wovens
(g) Spun bond melt blown (SMS) non-wovens
(ii) Machinery for finishing of all non-wovens;
(iii) Machinery for converting non-wovens into made-ups:
(i) High Speed Dobby mechanical or electronic (300 rpm and above) (tariff item 8448 19 00);
(ii) High Speed Jacquard mechanical or electronic (300 rpm and above) (tariff item 8448 19 00);
(iii) Automatic Yarn Splicers for Automatic Cone Winders (tariff item 8448 32 90);
(iv) Spindle Motor for Automatic Cone Winders (tariff item 8448 32 90);
(v) Grooved Winding Drums for Automatic Cone Winders (tariff item 8448 32 90);
(vi) Compact Spinning attachment (tariff item 8448 39 90);
(vii) Air Jet weft insertion mechanism fitted with relay nozzles and electronic controls (tariff item 8448 42 90);
(viii) Water Jet weft insertion system fitted with water supply mechanism and electronic control (tariff item 8448 42 90); (ix) Profile Reed for Air Jet or Water Jet looms (tariff item 8448 42 90);
(x) Rapier tape, Rapier head or Rapier drive wheel (tariff item 8448 49 50);
(xi) Weft Feeders with or without electronic controlling mechanism (tariff item 8448 49 50);
(xii) Accumulators with or without electronic controlling mechanism (tariff item 8448 49 50);
(xiii) Weft selectors with programmer (tariff item 8448 49 50);
(xiv) Electronic weft stop motion (tariff item 8448 49 50);
(xv) CAM for CAM Beat-up rapier loom (tariff item 8448 49 90);
(xvi) Electronic take up motion fitted with servo motor control (tariff item 8448 49 90);
(xvii) Electronic let off motion fitted with servo motor control (tariff item 8448 49 90).
(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.
(3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology
(2) Telephoto transmission and reception system or equipment
(2) Description substituted By 21/2021 Dt. 31-03-21
(3) Tariff substituted By 55/2021 Dt. 29-12-21
(i) Microphone Cartridge;
(ii) Microphone Holder;
(iii) Microphone Grill;
(iv) Microphone Body.
(2) Entry substituted By 02/21 Dt. 01/02/21
(2) Tariff substituted By 02/2022 Dt. 01-02-22
(3) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22
Explanation: For the purposes of this entry, "electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as 'soleckshaw'.
(2) Tariff substituted By 55/2021 Dt. 29-12-21
(2) Description substituted By 01/2020 Dt. 02-02-20
(i) populated printed circuit boards;
(ii) charger or power adapter;
(b) sub-parts for use in manufacture of items mentioned at (a) above
(ii) charger or power adapter
(b) Sub-parts for use in manufacture of items covered in (a) above.
(b) Sub-parts for use in manufacture of items mentioned at (a) above.";
(2) Description and rate Substituted By 02/21 Dt. 01/02/21
(i) Omitted w.e.f. 01-04-2021;
(ii) OMITTED w.e.f 02-02- 2022;
(iii) OMITTED w.e.f 02-02- 2022;
(iv) OMITTED w.e.f 02-02- 2022;
(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90;
(vi) CCTV Camera/IP Camera tariff item 8525 81 to 8525 89;
(vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00;
(2) Omitted (a)(i) By 02/2021 Dt. 01-02-21
(4) (a)ii, (iii)(iv) omitted By 02/2022 Dt. 01-02-22
(2) Omitted By 06/18 Dt. 02/02/18
(2) Entry Substituted By 30/19 Dt. 17/09/19
(3) Rate and description substituted By 35/2020 Dt. 30-09-20
(4) Tariff substituted By 55/2021 Dt. 29-12-21
(5) Tariff Substituted By 35/23 Dt. 29/04/23
(i) Chip on Film;
(ii) Printed Circuit Board Assembly (PCBA);
(iii) Cell (glass board/substrate).
(2) Rate substituted By 42/2020 Dt. 11-11-20
(4) Rate substituted By 2/2023 Dt. 1-02-23
(i) Omitted;
(ii) Plate diffuser;
(iii) Film diffuser;
(iv) Reflector sheet;
(v) Film, top;
(vi) Film, middle;
(vii) Film, bottom;
(viii) BAR, LED;
(ix) Bezzal;
(x)Back cover sheet;
(xi)Black Light Unit Module.
(2) (i) omitted By 32/18 Dt. 23/03/18 (3) Tariff substituted By 55/2021 Dt. 29-12-21
(i) other cathode ray tube monitors (8528 49 00); (ii) other monitors (8528 59 00);
(iii) other projectors (8528 69 00);
(iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, -
(a) not designed to incorporate a video display or screen (8528 71 00); and
(b) other Monochrome (8528 73).
(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, -
(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, -
(2) Rate substituted By 01/2020 Dt. 02-02-20 w.e.f.01-04-20
(3) Entry Substituted By 02/2022 Dt. 01-02-22
(3) Entry Substituted By 19/2024 Dt. 15-03-24
(3) Rate substituted By 02/23 Dt. 01/02/23
(4) Entry Substituted By 19/2024 Dt. 15-03-24
(2) Entry Substituted By 19/2024 Dt. 15-03-24
(2) Rate substituted By 02/23 Dt. 01/02/23
Provided that nothing contained in item (2)(c) in this S. No. shall have effect after the 31st March, 2031.
(2) Entry substituted By 02/2021 Dt. 01-02-21
(2) Proviso Inserted By 02/2022 Dt. 01-02-23
(3) Omitted By 21/2021 Dt. 31-03-21
(2) Rate Substituted By 21/2021 Dt. 31-03-21
(2) Condition substituted By 25/2019 Dt. 6-07-19
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with-
(2) Entry Substituted By 26/18 Dt. 12/02/18
(a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder);
(b) for manufacture of parts of aircraft at (a)
(b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence
(2) Description substituted By 55/2021 Dt. 29-12-21
(i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) or
(ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities.
(b) Ground equipments brought for testing of (a)
(2) Condition susbtituted By 01/2020 Dt. 02-02-20
8807 20 00,
8807 30 00
Explanation: For the purpose of this entry, "Ocean going vessels" includes-
(a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; icebreakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like;
(b) war ships of all kinds including submarines;
(c) tugs, dredgers, fire-floats and salvage ships; and
(d) oil rigs, drilling ships and jack-up rigs.
Provided that such vessel re-converts to a foreign going vessel within six months from the date of such conversion. Explanation. - For the purpose of this entry,
(i) "Foreign going vessel" shall have the same meaning as assigned to it under clause (21) of Section 2 of the Customs Act1962.
(ii) "Conversion to coastal Vessel" shall include the vessel granted necessary license under the Merchant Shipping Act,1958
(2) Description substituted By 34/2019 Dt. 30-09-19
Explanation: Nothing contained in this exemption shall have effect on or after 24th day of November, 2015
Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No. 558 above and lying unutilized,-
(i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, 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
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
(2) Entry substituted By 02/2022 Dt. 01-02-22
(i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90);
(ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: -
(a) Static User Interface (9018 90 99);
(b) X-Ray Diagnostic Table (9022 90 40);
(c) Vertical Bucky (9022 90 90);
(d) X-Ray Tube Suspension (9022 90 90);
(e) High Frequency X-Ray Generator (>25KHz) (9022 14 10);
(f) X-Ray Grid (9022 90 90);
(g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).
(h) Flat Panel Detector, including Scintillators (9022 90 90);
(i) X-ray Tube (9022 30 00)
(3) Tariff & Description substituted By 02/2022 Dt. 01-02-22
(4) Description substituted By 17/2023 Dt. 29-03-23
(5) Description substituted By 16/2024 Dt. 12-03-24
(i) Vertical Bucky;
(ii) X-Ray Tube Suspension;
(iii) X-Ray Grid;
(h) Medical Grade Monitor (8528 59 00);
(i) Flat Panel Detector, including Scintillators (9022 90 90);
(j) X-ray Tube (9022 30 00)
(2) Description substituted By 02/2022 Dt. 01-02-22
(3) Description substituted By 17/2023 Dt. 29-03-23
(4) Description substituted By 16/2024 Dt. 12-03-24
(2) Omited By 02/2022 Dt. 01-02-22
(i) X-Ray Diagnostic Table;
(ii) Vertical Bucky;
(iii) X-Ray Tube Suspension; High Frequency X-Ray Generator (>25KHz, <500 mA) (OMITTED W.E.F. 01-04-2022)
(i)X-Ray Grid;
(ii)Multi Leaf Collimator/Iris (OMITTED W.E.F. 01-04-2022)
(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.
(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs
(2) Tariff & Rate substituted By 02/2022 Dt. 01-02-22
(ii) Water-skis, surf-boards, sailboards and other water-sport equipment
(2) Proviso substituted by 54/2023 dt. 14-09-23
Provided further that items (i), (iii) and (v) shall cease to have effect after 30th September 2025.
(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 I
Provided that nothing contained in this S. No. shall have effect after the 30th September, 2025.
(2) Proviso amended by 54/2023 dt. 14-09-23
Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507
Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.
Explanation. - Water supply projects notified under the heading 9801 against item numbers 26 and 26A of notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E), dated the 23rd July, 1996].
(2) Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22
(3) Proviso amended by 54/2023 dt. 14-09-23
(i)Zolgensma (OnasemnogeneAbeparv ovec)
(ii) Viltepso (Viltolarsen)
(iii) any other medicine for treatment of the said diseases
(2) IGST Rae Nil inserted By 46/2023 Dt. 26-07-23
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028.
(a) Nylon gut
(b) PU or nylon grip sheets for hockey sticks
(c) Butyl bladders for inflatable balls
(d) Willow clefts, willow, 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 or TPU/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
(v) Pine wood;
(w) Foam/ EVA foam
Provided that nothing contained in entries against serial numbers 177, 250A, 371A, 371B, 376A, 377A and 377AA of the said Table shall apply to goods originating in the United States of America.
Provided further that nothing contained in the entries against serial numbers 17, 80A,90, 104,133,139,150, 155, 164, 165, 172,183, 184, 188,191, 204, 212A, 213, 238, 253, 254, 255, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265,269, 271, 276, 277A,279, 280, 290, 292, 293A, 296A, 326, 329, 333, 334, 339, 345A, 353, 364A, 378, 379, 380, 381, 387, 392, 415, 415A, 416, 417, 418, 419, 420, 421, 422, 423, 426, 428, 429,435, 441, 442, 446, 451, 462, 463, 464,464A, 467, 468, 471, 472, 475, 476, 477, 478, 480, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 515A, 516,517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A,540, 542, 543, 544,546, 548, 549, 550, 551, 553, 555, 565, 566, 567, 568, 569, 570, 575, 577, 578A,579, 580, 581, 583, 591,593, 607, 607A, 611 and 612 shall have effect after 30th September, 2024.
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 basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force.
(b) "-" appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with any other notifications issued under the said Act, for the time being in force.
(III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall complete pending action, if any, in respect of imports made earlier therein.
(IV) Omitted w.e.f. 02-02-2023 by 02/23 dt. 01/02/23
ANNEXURE
(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 re ferred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year.
Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate
(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 an intermediate foreign port);
(iii) (iv) 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) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962)with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be;
(vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage;
(vii) the Master of the vessel or his authorised 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.
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case
(1) Form formedicines used for treatment of Spinal Muscular Atrophy/ Duchenne Muscular Dystrophy covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
Certificate No .................. of............................ (year)
Certified that the medicine...................(name of the medicine) to be used for the treatment of .........................( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy / Duchenne Muscular Atrophy and exemption from the payment of customs duty and Integrated GST is recommended.
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.
Or
(2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.
Certificate No..........of............(year)
Certified that the drug / medicine.................(name of the drug / medicine) to be used
for the treatment of ....................(patient name), is a life saving drug / medicine
for..................( disease name) and exemption from the payment of customs duty is recommended.
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.
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
(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 Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and
(b) omitted.
(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 (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and
(b) omitted
(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. 79
Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigne d to them in Condition No. 79
(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. 80 or 81.
(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).
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).
(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.
1. (a) the duty is paid in convertible foreign currency;
(b) the quantity of import does not exceed one kilograms of gold and ten kilograms of silver 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) the total quantity of gold under items (i) and (ii) of Sr. No. 356 does not exceed one kilogram and the quantity of silver under Sr. No. 357 does not exceed ten kilograms per eligible passenger; and
(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 that 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
(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.
(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
(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.
(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 authorised officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) 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, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods.
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.";
(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 New and Renewable Energy (MNRE) 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.
(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.
(2) The value of import of the goods covered under item (B) of column (3) of the entry against the S. No. 408 of the Table shall not exceed 10% of the value of imported goods covered under item (A) of column (3) of the said entry;
(3) omitted
(2) Amended By 02/2021 Dt. 01-02-21
(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 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;
(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) omitted
(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 New and Renewable Energy (MNRE) certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods;
(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
(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.
(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.
(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;
(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; (e) the goods imported are not transferred or sold for a period of seven years from the date of installation. ";
(A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government; or
(B) imported by a person other than a State Fisheries Corporation or any Fisheries Cooperative Federation recognised 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.
(1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and
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 -
(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
(1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and
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-
(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
(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.
(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 one thousand rupees;
(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).
(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.
(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.
(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.
(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 of aircrafts;
(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.
(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.
(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) gives an undertaking to the effect that the ground equipment, covered under item (b) of column (3) of S.No.539 of the Table, imported for testing the satellites or pay-loads 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.
(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.
(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
(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.
(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.
(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 within 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.
(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.
(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.
(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
(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.
(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.
(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 one hundred and sixty-two months 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 with in a period of one hundred and fifty-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:
Provided that in case of provisional Mega Power Projects, the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power;
(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; and
(c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.
(2) Amended By 31/2022 Dt. 07-06-22
(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;
(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.
(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 % 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.
(i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;
(ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation;
(iii) to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India;
(iv) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.
Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017, by lessor to another lessee in India, in which case,-
(a) the original lessee shall give an intimation to the commissioner of customs and get his bond discharged;
(b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods.
Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions (ii), (iii) and (iv) above.
Explanation. - In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017,-
(a) the "Commissioner of Customs" or the "Commissioner of Customs of the port of importation", wherever they appear, shall mean "the Specified Officer" as defined in Special Economic Zone Rules, 2006;
(b) "Re-export" in item (iii) shall mean returning the goods to the lessor.
(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of description, quantity and technical specifications) are supplied by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Government sponsored immunisation programmes; 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
(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 lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and
(c)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 personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said 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;
Certificate No .............. of................... (year)
Certified that the .......................... (name of thedrug/medicine) being imported by ............................................. (name of the patient) is a lifesaving drug/medicine and required in ............................ (quantity) for treatment period ............................... (months) and exemption from the payment of IGST is recommended.
District Medical Officer/Civil Surgeon
(i) pay duty on goods used in cable laying or repairing services, leviable under the Customs Act, 1962 and integrated tax leviable under Section 3 (7) of the Customs Tariff Act, 1975;
(ii) pay applicable integrated tax leviable under section 5(1) of the Integrated Goods and Services Tax Act, 2017 on cable laying or repair service;
(iii) to furnish 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 not be cleared for home consumption, and shall be used only for the intended purpose;
(iv) to re-export the ship/ vessel immediately after completion of the said cable laying or repairing service;
(v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions."
(i) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals.;
(ii) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes.
(i) certifies the quantity, description and technical specifications of the imported goods;
(ii) certifies that the said goods are intended for manufacture of aircraft falling under heading 8802 or for manufacture of components or parts, including engines, of such aircrafts; and
(iii) recommends the grant of exemption to the imported goods.
(a) a Centre of Excellence listed in List 35; or
(b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the Drugs, Medicines or Food for Special Medical Purposes (FSMP) are being imported, is suffering from a rare disease (to be specified by name) and requires these Drugs, Medicines or Food for Special Medical Purposes (FSMP) for the treatment of said rare disease.
Modified By 17/2023 Dt. 29-03-23
(a) at the time of import, the importer produces to the Deputy Commissioner of Customs or 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 Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 37 for testing and/or certification purposes only;
(b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above;
(c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension;
(d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension;
(e) the goods are destroyed in the course of testing and thus not reexported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,-
(i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments;
(ii) in case of E-waste, by the Central Pollution Control Board approved vendors;
(iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped;
(f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods;
(1) Form for Drugs/Medicines/FSMP used for treatment of Rare Diseases covered under S. No.607B of the Table.
Certificate No........of............(year)
Certified that the medicine......................(name of the Drug/Medicine/FSMP) to be used for the treatment of ......................(patient name), is a Drug/Medicine/ Food for Special Medical Purposes (FSMP) used specifically for treatment of rare disease specified in List 38 and exemption from the payment of customs duty is recommended.
Assistant Director General, Health Services,
New Delhi or Director of Health Services or
(a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and
(b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -
i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or
ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended;
List 2 Omitted Omitted By 02/2021 Dt. 01-02-21
List 3 (See S. No 166 of Table) Amended By 02/2022 Dt. 01-02-22
List 4 (See S. No. 167 and 607 of the Table) Amended By 02/2022 Dt. 01-02-22 & 17/23 dt. 29/03/2023
List 5 (See S.No.168 of the Table) (1) Amended By 25/2019 Dt. 6-07-19
List 6 (See S.No.168 of the Table)
List 7 (OMITTED W.E.F. 02-02-2022) Omitted By 02/2022 Dt. 01-02-22
List 8 Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
List 9 Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
List 10 (See S. No. 397 and 398 of the Table) Amended By 02/2022 Dt. 01-02-22
List 11 (See S.No. 399 of the Table) Amended By 02/2022 Dt. 01-02-22
Textile machinery for man-made fibre and yarn industry:-
1) Machinery for continuous polymerization plant:-
(a) Polymerizing equipment, including esterification reactor, vapor separator, prepolymerization reactor, polymerization reactor, static mixers, polymer pumps and automatic chipping system; pre-polyester pumps, spray condensers, probe assemblies, vacuum pumps, vacuum equipment such as ejectors, jacketed valves and jacketed control valves, pre-poly filters, mechanical seals and cooling system of polymerization reactors
(b) Slurry and additive preparation system, such as high shear agitators, mill feed pumps, filters and injection systems for additive and slurry pumps
(c) HTM (Heat Transfer Medium) and heating system; HTM pumps
(d) PTA conveying system, including container unloading platform and rotary feeders
(e) Polymer transfer line equipment, including polymer coolers and jacketed polymer pumps; tandem drives on-line master batch and additive injection system
(f) Solid state polymerization equipment, including pre-crystalliser, crystalliser and rotary feeders
(g) Process control equipment, including viscosity measuring equipment (Viscometer) and, Distributed control system
(h) Atomic absorption spectrometer, X-ray fluorescence spectrometer
(i) Extraction tower with accessories like centrifugal dehydrator and blower
(j) Chip conveying system and accessories like blowers, filters and rotary and screw feeders
(k) Solid State polymerization system including blowers and nitrogen plant
(l) Crushing and melting system for caprolactum
(m) V.K. Tube
(n) Screw Feeder
(o) Centrifugal dehydrator
(p) Drying Tower
(q) Circulating Blower
(r) Fuel Oil Bowler
2) Machinery for synthetic fibre plant:-
(a) Spinning equipment, including manifold spinning beams, pre-heating ovens and finish applicators
(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF); polymer valves
(c) Draw-off equipment, including take-up equipment, thread cutters and aspirators,
spin defect detectors, draw off unit, tow guide equipment, lace -up or suction gun and tow suction unit; traversing unit
(d) Draw line (Fibre line), including creel, tow guide stand, draw frames, drawing bath, heat set calender/thermosetting/annealer unit, tow assembler, draw-off unit, tensiometer roll, steam box, crimping machine, spray box, tow guide system, cable dryer, tow cutter and grinding machine and tow cutter reels
(e) Hydraulic baling press, strapping machine, dock levelers and automatic bale handling equipment
(f) Process control equipment, including precision anemometer, thermo-hygrograph, aspiration psychrometer, ultrasonic cleaning unit, spinneret inspection system, infrared pyrometer, optical temperature measuring instrument; pack cleaning equipment with hydrolysis and vacuum pryolysism and pack press
(g) Textile laboratory equipment for fibre testing, including favimat, fafegraph HR, coring machine, stereo microscope, crimper tester, fibre shrinkage tester, refractometer, conductivity meter :
3) Machinery for synthetic filament yarn plant :-
(a) Spinning equipment, including manifold, spinning beams and pre-heating ovens
(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF)
(c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides, thread cutters and aspirators, lace-up/suction gun, take-up and draw winders
(d) Packing and automation equipment, including automatic doffers, automatic bobbin storage and handling system
(e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers
(f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection microscope, denier skein reel, entanglement tester, denier auto count, dynafil, uster tester, online finish checking instrument
4) Other capital goods for synthetic fibre/yarn industry:-
(a) Spin draw winding machine
(b) Spindles (omitted with effect from the 1st day of April, 2022)
(c) Yarn guides (omitted with effect from the 1st day of April, 2022)
(d) PSM Rings
(e) Ballon Control Rings (omitted with effect from the 1st day of April, 2022)
(f) Travellers (omitted with effect from the 1st day of April, 2022)
(g) Extruders
(h) Extruder barrel
(i) Online filamentation detector
5) Machinery for Regular/HWM Viscose Staple Fibre Plant:
(a) Sintered Filter Media
(b) Automatic High Speed centrifugal separator
(c) Fibre production lines
(d) Fibre Cutter
(e) Fibre Dryer
(f) Pneumatic Fiber Fidders
(g) Baling Press
(h) Plate Heat exchanger
(i) Graphite heat exchanger
(j) Neno filtration plant
6) Machinery for Lyocell Fiber Plant:-
(a) High viscosity handling equipment including pulper
(b) Reactor for cellulose dissolution;
(c) Thin film evaporator with accessories
(d) Spinning module
(e) Air quenching systems and associated control systems
(f) Fiber washing and treatment machines
7) Process and quality control equipment for artificial man-made cellulosic fibre/yarn industry:-
(a) Robotic Fiber sampler
(b) Spectrophotometers for fiber color evaluation
(c) Automatic absorption spectrophotometer
(d) X-ray phloroscence spectrometer
(e) Automated oil pick up analyzer
(f) Automated titrator
(g) Textile laboratory equipment for testing of fiber properties such as denier, tenacity, elongaton, spinning fault, UV value and microscope with fibre imaging system
8) Machinery for Viscose Rayon Filament Yarn/ Rayon Tyre Yarn:-
(a) Twin rolls press
(b) Ageing Drum Hopper
(c) Blowers and Fans for Alkali Cellulose Transport system
(d) Slorry Pumps including VFDs
(e) Automatic Pulp handling system
(f) Simplex/Churn
(g) Plate and Frame Filter Press
(h) Viscose Pumps (Gear/Screw Pumps including VFDs)
(i) Evaporator
(j) Heat Exchager- Hastalloy Plate and Frame Type
(k) Crystallizer
(l) Vacuum System - Ejectors, Boosters, Vacuum Pump and Vacuum Filter
(m) Auto bagging and weighing system
(n) Sand Filters
(o) Centrifugal Pumps including VFDs
(p) Pot Spinning Machine
(q) Spinning Pots and Pot Motors
(r) Metering Gear Pumps for Viscose
(s) Automatic cake wrapping system
(t) Air Splicer for Knotting Yarn
(u) Automation for Cone Weighing and Cone Doffing
(v) Auto Cone Packing and Palletizing
(w) Environment Monitoring like Gas Monitors for Carbon-di-Sulfide (CS2), Hydrogen Sulfide (H2S) Sulfur Dioxide (SO2)
(x) BOD and COD Monitors
(y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised automatic Tensile Tester and Denier Tester
(z) Gas Chromatography and Mass Spectrometer
9) Other machinery for man-made fibre and yarn industry:-
(i) Pulp slurry with automatic slurry control systems
(ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control
(iii) Press Lye Filter
(iv) Xanthator with automation
(v) Rough and Fine Grinders for Viscose
(vi) Viscose Filters
(vii) Viscose deaerators
(viii) Color slurry injection pumps
(ix) Slurry homogeniser system
(x) After treatment line for washing fibre, conveying of fibre and chemical treatment
(xi) After treatment chemicals filtration system
(xii) Pneumatic fibre squeezing system
(xiii) Wet fibre opener
(xiv) Dry fibre opener
(xv) Online fibre contamination and removal system
(xvi) Automatic bale handling system
(xvii) Bale inspection system
(xviii) Automatic candle filters for spin bath filtration
(xix) Dry condensing system for low pressure vapour removal in evaporators, crystallisers and viscose deaerators
(xx) Low temperature multi effect distillation (LT-MED) system and mechanical vapour compression for effluent treatment by water desalination process
(xxi) Electrical protecting devices and relays falling under tariff item 8536 49 00 (xxii) Flame proof motors falling under tariff item 8536 90 90
(xxiii) Process monitoring and control equipment falling under tariff item 8538 10 10
(xxiv) Distributed control system falling under tariff item 8537 10 10
(xxv) Precision gear pumps for highly viscous polymers
(xxvi) Hydraulic screen changing type continuous filters for viscous polymers
(xxvii) Static mixers for high viscosity polymers and membrane based columns for solvent
(xxviii) High pressure stainless steel micro spinnerettes (less than 80 micron hole size) for high viscosity polymers (xxix) High efficiency fibre dryer for Iyocell fibres (xxx) High capacity fibre openers suited for Iyocell fibres (xxxi) Solvent purification system including ion exchange systems falling under tariff item 8445 19 30 (xxxii) Energy efficient multi staged evaporators/distillation recovery falling under tariff item 8445 19 30 (xxxiii) Open end spinning machine (xxxiv) Autoconer (xxxv) Uster Tensorapid (xxxvi) Positive rapier loom (xxxvii)Jacquard
List 12 (See S. No. 400 of the Table)
List 13 (See S. No. 409 of the Table) Amended By 02/2022 Dt. 01-02-22
1. All types of Refinery Process Units including distillation (CDU, VDU, Condensate Fractionator), thermal cracking (Delayed Coker, Visbreaker, Flexicoker), catalytic cracking (FCC, Hydrocracker), lube processing (Deasphalting, Dewaxing, Solvent Extraction), hydro-desulphurisation/hydrotreating (Naphtha, Diesel, VGO, ARDS, LC Fining, H. Oil), alkylation, isomerisation, catalytic reforming, treating (Merox, Amine), recovery (Propylene, Ethylene, Butane), synthesis (MTBE, TAME), gas concentration plant, bitumen blowing, sour water stripping and extraction (Pentane, Hexane, BTX).
2. All types of Hydrogen Generation, Recovery and Purification Plants, Sulphur Recovery Plants including Tail Gas Treatment Units, with associated components and equipments, including reactors (like shift, Claus, hydrotreater, CBA, desulphurizer), furnaces, steam reformers, waste heat boilers, condensers, Pressure Swing Adsorption (PSA) systems, incinerators, vessels, boilers, pumps, compressors, drivers, alongwith associated instrumentation and control systems and auxiliaries (skidded or otherwise).
3. All types of Utility Systems, including Nitrogen Systems comprising of generation,storage and vaporization plants, Flare Systems comprising of flare tips, stacks, seal drums, knockout drums and pumps, Refrigeration Systems comprising of compressors, refrigerant storage and heat exchangers, Emergency Power Systems comprising of generators, UPS and batteries, with component equipments and all systems auxiliaries, instrumentation and control systems. (omitted with effect from the 1st day of April, 2022)
4. All types of Process Subsystems, including Continuous Catalyst Regeneration Systems for Reformer, Recovery Plus Systems for Reformer, Power Recovery Train Systems for FCC, Feed Nozzles for FCC, Vapour Recovery Systems, Cryogenic Systems for LPG either supplied separately or as a whole, with component equipments, drivers, instrumentation and control systems, and auxiliaries.
5. All types of Water Handling and Treatment Systems, including sea water intake systems comprising of sea water band screens, Desilting systems for still basin, Sea Water filtration/Chlorination Systems, Desalination plants, Cooling Water Towers, Demineralization plants, Condensate Polishing Systems, Deaerators and Potable Water Systems, and all component equipments, vessels, pumps, vapourisers, condensers, filters, eductors, heat exchangers, drivers, screens, framing structures, gates, instrumentation and control systems, activated carbons, ion exchange resins, resin traps, additive injection systems and auxiliaries (skidded or otherwise) (omitted with effect from the 1st day of April, 2022)
6. All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement and Disposal Systems, including plate interceptors, dissolved air floatation devices, skimmers, hydrocyclones, clarifiers, chemical dosing systems, acid treatment and biological treatment systems, Spent Caustic Neutralisation Systems and Sewage Filtration/Treatment Systems, with component equipments, instrumentation and control systems.
7. All types of Air Handling Systems and Equipments, including plant/instrument air compressors, FD/ID fans, blowers, dehumidifiers, pneumatic systems, mixers, dryers, intake filters, vents, silencers, cyclones, stacks, manifolds, ducts, with drivers, auxiliary seal/lube/control oil systems, instrumentation and control systems. (omitted with effect from the 1st day of April, 2022)
8. All types of Fired Heaters and Boilers, with radiant coils and sections, transfer line assemblies, convection coils and sections, cross over/jump over pipes, fittings, tube sheets, tube supports, refractory materials, structural steel supports, casings, stacks, dampers, soot blowers, ducting systems, gas/oil/dual burner assemblies, burner tiles, waste heat boilers (WHB), steam generators, economizers, air/fuel preheat systems, FD/ID fans, fuel gas/oil kids, and including LPG vaporizers, steam superheaters, heat recovery steam generators, electric heaters, FCC flue gas coolers, steam reformers, CO boilers, circulating fluidised bed boiler, auxiliary boilers, process interheaters, thermal reactors, thermal incinerators, coke feeders, limestone feeders, ESP/baghouse filters, alongwith associated instrumentation & control systems, including burner lighting, flame detection and burner management systems. (omitted with effect from the 1st day of April, 2022)
9. All types of Compressors, including axial, centrifugal, diaphragm, reciprocating, rotary screw and sliding vane type compressors, for gas, air, hydrocarbon and all special services including FCC Power Recovery Trains (PRT), LPG vapour return blowers, with drivers of motor or steam turbine or expansion turbine or engine or gas turbine or hydraulic turbine types, speed governor systems, seal/lube/control oil systems (skidded or otherwise), gear assembly, bearings, barring gears, clutch, couplings, intercoolers, after coolers, suction filters, instrumentation & control systems including vibration monitoring anti surge control, inlet guide vane control, sequencer control, control panel and machine condition monitoring systems.
10. All types of Heat Exchangers, including shell and tube, double pipe, kettle, plate welded plate, high pressure (breech lock), Armstrong and brazed types, with plain or fin or High Flux or U tubes for cooling inter-cooling, trim cooling, chilling, condensing, crystallizing, heating, vaporizing or re-boiling services, with tubes, tube sheets, head assemblies, shells, flanges, bolts and nuts, gaskets, baffles, tie rods, instrumentation and control systems. (omitted with effect from the 1st day of April, 2022)
11. All types of Air Cooled Exchangers, for cooling, inter-cooling, trim cooling, chilling and condensing services, with plain/finned tubes, of carbon steel, admiralty brass, alloy steel, stainless steel, monel or titanium or other materials, with fans, fan drivers, structural steel support frameworks, instrumentation and control systems, anti vibration systems.
12. All types of Agitators and Mixers, including static, jet, dilution types, motor drivers, aeration systems, with instrumentation and control systems.
13. All types of Filters, Screens and Strainers, including backwash, bucket, carbon, cartridge, duplex, pressure / mechanical, rotary, drum, sand, sock/bag, vaccum types, and special FCC net bottoms catalyst filters, screens, strainers, demisters and sea water clarifiers, with instrumentation and control systems.
14. All types of Vaccum Producing Equipments, including ejectors, educators, venturies, with instrumentation and control systems.
15. All types of Materials Separation systems, including cyclones, centrifuges, coalescers, dust collectors, electrostatic precipitators, oily water separators, flocculators, and specialized systems of Crude Oil Desalters, Reactor Cyclones and Regenerator Cyclones for FCC, third Stage Separators and Fourth Stage Cyclone Separators for FCC, with vessel internals, grids, distributors, supports, instrumentation and control systems.
16. All types of Materials Transporting Equipments, including loading and unloading arms and racks, gantries, dispatch tanks, loading / transfer pumps, hydraulic systems, weigh bridges, Diesel shunters, feed or injection or spray nozzles, skimmers, soot blowers, with instrumentation and control systems, including load cells and metering stations.
17. All types of Electrical Equipments including switchyard equipments, transmitters, relays, solar power systems, including solar panels, batteries and charger, phase shift monitors, motor or steam turbine generators, protection relays for generators, auxiliary seal/lube/control oil systems, actuators, annunciators, lighting masts, lighting fittings, panels, batteries and battery chargers, bus ducts, all types of cables including power/instrument/compensating/fibre optic/coaxial/control cables, cable joints, capacitors, distribution boards, fittings, substations, grounding/neutral resistors, heat tracing systems including insulation, microprocessor based process controllers, local control stations, motor control centres, power control centres, HT/LT motors, shock eliminators, HT/LT switch gears, transducers, HT/LT transformers, UPS and variable speed drivers over current protection devices, instrumentation and control systems including load distribution and management systems and auxiliaries, (skidded or otherwise). (omitted with effect from the 1st day of April, 2022)
18. All types of Materials Handling Equipments including belt or pneumatic conveyors, ducts, hoists, bucket or jib cranes, (with or without gangways), pipe and hoses, funnels, hoppers, disengaging lock hoppers, catalyst addition pots, valves and sampler devices, bagging, weighing and bag stitching systems, weigh bridges, buoy systems for crude oil receipt, pipeline and manifolds with valves, fenders, mooring aids, laser docking systems, product tanker loading facilities, with associated equipments, instrumentation and control systems, and auxiliaries.
19. All types of coke handling and storage equipments, including coke crushers, coke cutting systems, coke drum unheading devices, coke drum switching systems, coke conveyors, stackers and reclaimers, silos/hoppers, dust abatement systems, belt weighers, Sulfur Handling and Storage Equipments and Sulphur Granulation or Flaking or Prilling Systems with associated equipments, instrumentation and control systems and auxiliaries.
20. All types of Product Filling Systems, including LPG bottles filling machines and bitumen drum filling machines, and associated equipments, instrumentation and control systems and auxiliaries.
21. All types of injections and Dosing Packages, for Injection or metering or dosing of chemicals, additives, inhibitors, odourisers, oxygen scavengers, blocides, chlorine, polymers, caustic, acids, emulsifiers, antifoams or antifoulants, with their component equipments, like drums, tanks, pumps, instrumentation and control systems, auxiliaries (skidded or otherwise).
22. All types of Pumps, including API or non-API, centrifugal , diaphragm, in-line, jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or submersible types, single stage or multistage types, for petroleum crude or intermediate products or petroleum products and byproducts, water including sea water and boiler feed water, chemicals, slops or sludge services, liquid booster for LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine drivers, and instrumentation and control systems, auxiliaries, including seals flushes, gear boxes, water cooling harnesses and lube oil consoles. (omitted with effect from the 1st day of April, 2022)
23. All types of Tanks and Storages, including plate materials, flanges, fasteners, nozzles, fittings and other components for assembly/construction/erection at site, and instrumentations, including relief, breather, and rim vent values, nitrogen blanketing systems, roof drain pipings, rim seals, flame arrestors and automatic tank gauging systems, for oil, hydrocarbon (petroleum crude, products, byproducts, intermediate and blend components), water, chemicals, slops, sludge storage in either cone, fixed, floating, dome or internal floating roof configurations, solids storage in silos, bins or hoppers and LPG/propylene/ethylene/propane/butane storage in spheres, bullets or cryogenic tanks, and instrumentation and control systems. (omitted with effect from the 1st day of April, 2022)
24. All types of Columns, either supplied separately or together, comprising of grids, screens, distributors, nozzles and their supports/fasteners and accessories, for services like absorption, desorption, stripping, fractionation, distillation, splitting, stabilization, extraction, washing or scrubbing services, and column internals comprising of trays either bubble, jet, multi downcorner (MD), sieve or valve trays, or either random or structured type packings, and their appurtenances, instrumentation and auxiliaries. (omitted with effect from the 1st day of April, 2022)
25. All types of Vessels and Drums, either supplied separately or together, comprising of shells, heads, internals, grids, screens, demisters, coalescers, boots, distributors, packing and their supports/fasteners and accessories, for storage, separation, reaction, mixing, decoking, degassing, flashing, draining, blow down, desuperheating, drying, sealing, receiving, surge and interface controlling services, and their appurtenances, instrumentation, insulation and auxiliaries. (omitted with effect from the 1st day of April, 2022)
26. All types of Reactors, either supplied separately or together, comprising of shells, heads, catalysts, support materials, grids, screens, demisters, coalescers, distributors, packings and supports/fasteners and accessories, for carrying out cracking (FCC Reactor and Spent Catalyst Stripper), coking (Coke Drums), visbreaking, hydrotreating, hydro desulphurization, hydrocracking, catalytic reforming (Platformer), shift, sulphur (Claus), adsorption (CBA, PSA), oxidizing, treating (Merox), regenerating (FCC Regenerator/Combustor), desulphurising reactions, spray and mixing nozzles and their appurtenances, instrumentation and auxiliaries. (omitted with effect from the 1st day of April, 2022)
27. All types of Instrumentations, including various types of level/pressure/density/temperature/flow instruments, detectors, level/pressure/draft/temperature gauges, capacitance/level/limit, proximity switches, transmitters, annunciators, controllers, converters, transducers, temperature sensor assemblies, load cells, orifice assemblies, rotameters, pitot tubes, venturies, meter runs, control/metering panels, pneumatic/motorised/hydraulic/piston actuators, recorders, solenoid operated valves, transmitters, thermocouples, temperature elements, sight glasses, amplifiers, annubars, barriers / isolators, all types of flow meters, custody transfer meters, meter provers, density meters, electromechanical/magnetic/nuclear/radar/ultrasonic level indicators, weighing and bagging systems and test equipments for testing and calibration of above instruments.
28. All types of Transmitters and Monitors, including electronic transmitters for measurement of level, pressure, flow speed, temperature and weight, and monitoring systems for ambient air, fugitive emissions, pipelines, speed, stack emissions and vibration.
29. All types of Control Equipments, including ball/butterfly/gate/globe/needle/plug/bellow sealed type control valves, shutdown valves, self actuating, solenoid, on/off, fast acting quarter turn, pressure regulating, breather and pressure/vaccum relief valves, pilot operated safety valves, and valves for specialised services, such as catalyst addition systems and lock hopper control systems.
30. All types of Control Hardware and Software Systems, including Distributed Control Systems (DCS), Emergency Shutdown Systems (ESD), Programmable Logic Controllers (PLC), Security and Access Systems, Terminal Automation Systems, Advanced Process Control (APC) Systems with Real Time Optimizer (RTO), Supervisory Control and Date Acquisition (SCADA) Systems, and Refinery Information Management System (RIMS) with operator panels, computers, date loggers, interfaces, relay cabinets, engineering controls, large display screens, microwave transmission and receiver equipments, logic multipoint recorder/multiplexers, and their hardware and software
31. All types of Fire and Gas Detection Systems, consisting of LEL/fire/smoke/UV/gas/IR/toxic detectors, panels, cables, weather protection housing, junction boxes, detector cards, cabinets, calibration equipments, beacons and lights, and their hardware and software.
32. All types of Pipes, Tubes and Hoses, including cladded, coated, lined, made of carbon steel, low temperature carbon steel, alloy steel, stainless steel, GRP, copper, aluminium HDPE, PP, fibre glass, monel incolloy, titanium or any other materials, and other in seamless or welded construction, for all applications fields joint coating materials, with instrumentation and control systems like pipeline surge relief systems, auxiliaries, painting and insulation.
33. All types of Pipe Fittings, including elbows, connectors, tees, pipe fabrication accessories, spargers, nozzles, plugs, packing glands, rings, flanges, gaskets, supports, pads, manifolds, siphons, shock absorbers, struts, fasteners, mitre/long radius/short radius bends, sockolets, weldolets, spray nozzles, graylock fittings, swagelock/compression fittings, insulating kits, special steam traps, liquid float traps, bellows, flexible hoses, couplings, vent silencers, and speciality items like Teflon sliders, standpipe expansion joints, spring supports/hangers, scraper tees, pipeline and manifolds with valves, cleaning/scraping/monitoring pigs, pig launcher, pig receiver and pig detection system, cathodic protection system with sacrificial anodes and CP monitoring system, with instrumentation and auxiliaries.
34. All types of valves, including ball, butterfly, check, diaphragm, gate, double disc or knife gate,, globe bellow sealed globe, jacketed, plug, through conduit type valves, with manual/gear/motor/hydraulic operations, for oil, water, steam, hydrocarbon, chemical, cryogenic, subsea, nitrogen blanketing and thermic fluid services, and specialised services valves, like FCC butterfly valves, Cooker switch valves, standpipe slide valves, flue gas divertor valves, pressure reducing station systems, pipeleine and manifolds and riser tie-in manifolds.
35. All types of Gaskets and fasteners, including anchor/foundation/structural bolts, flanges, studs, nuts, washers, and metallic/soft/spiral wound gaskets and O-rings.
36. All types of Structural Steels, Materials and Plates including carbon steel/LT carbon steel/alloy steel/stainless steel plates, bars, rolled sections, tubular sections, HYSD bars, dampers, prefabricated tresties, pipe bridges with pre-installed pipes, loading platforms, steel A frames, blast proof doors, steel tubulars, seamless and welded, special steel piles, dolphins, low, medium and high strength steel, fasteners, and special application refractory/copalite/sulphide resistant quick setting cements.
37. All types of ferrous or non-ferrous pre-fabricated/semi-fabricated, Plant Structures, including pipe racks, supporting frames, trestles, pipe bridges with pipes pre-installed and pre-insulated.
38. All types of Analyzers, either on-line or off line, for measurement of H2S, Oxygen, NOX, SOX, CO2, CO, hydrocarbon, dew point, density, conductivity, pH, combustible gases, oil in water, vapour pressure, silica, sodium, distillation, flash point, moisture, viscosity and smoke point, and analyzer sampling systems/cubicles, analyzer houses with sample conditioning systems, sample probes/sensors, tubings, HAVC systems, calibration gases cylinders and Drager tubes.
39. All types of Laboratory Equipments, including sampling, quality control and analytical equipments for testing and measurement of various petroleum crude/products/by products quality parameters, and including sample collection equipments, gas/ion chromatograph, CFR engines for octane and cetana number, pulse NMR, spectrophotometers of different types, distillation equipment systems, analyzer management systems and laboratory information management systems, with instrumentation, auxiliaries, hardware and software.
40. All types of Safety and Fire Fighting Equipments, for safety of personnel and plant and machinery including fire suits, fire monitors, Q.B. bulbs, spray nozzles, ambient air monitors, heat and flame resistant clothings, portable extinguishers, deluge skid systems, explosimeters, rupture discs, fire fighting systems, fire tenders, foam systems with foam storage and monitor, transport and booms, snorkels, sprinkler systems, breathing air apparatus, fire proofing materials for passive fire protection of steel structures and oil spill protection booms, with auxiliaries.
41. All types of Communication Equipments, including cables, bone mikes, frequency synthesizers, meteorological instruments, microwave transmission and receiving equipments, public address systems, intrinsically safe walkie-talkies, UHF/VHF multi-channel communication systems, radio telemetry systems, with remote telemetry units, portable units and PC based master telemetry units and antenna systems.
42. Initial charge of all types of catalysts, deslocants, zeolites, activated carbons, clay molecular sleves, used in refining and processing of petroleum crude, petroleum products and by-products.
43. Software Support Systems, including training simulation systems, electronic documentation systems, CAD stations, date tapes, operation/maintenance/safety manuals, scanners, plotters, printers, software including licenses, specifications, drawings, technical literature, and their hardware and software.
44. Special Maintenance Systems, including hydro-jetting tools, pneumatic torque wrenches, EOT/mobile cranes, hoists, grinders, high pressure cleaning systems, induction bending machines, auto welding machines, various welding equipments like girth welding, vertical flux cord, bottom saw, four-side edge preparation, angle rolls, rolling and levelling machines, sky climbers, hot tapping machines, bolt tensioners, high pressure test pumps, tube bundles pullers, tube nippers, ultrasonic leak detectors, machine condition monitoring systems and associated sub-assemblies, vibration analysers and computerized alignments systems.
45. Sub-assemblies, tools, accessories, protective coating/paint materials, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List.
List 14 Omitted w.e.f. 01-02-2020 (1) Amended By 25/2019 Dt. 6-07-19 (2) Omitted By 01/2020 Dt. 02-02-20
List 15 Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
List 16 (See S. No. 421 of the Table)
Note:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licencees and Universal Access Service Providers
List 17 (OMITTED W.E.F. 02-02-2022) By 02/2022 Dt. 01-02-22
List 18 (OMITTED W.E.F. 02-02-2022) By 02/2022 Dt. 01-02-22
List 19 (See S. No. 426 of the Table)
List 20 (See S. No. 427 of the Table) (1) Amended By 40/18 Dt. 02/04/18 (2) Omitted By 25/2019 Dt. 6-07-19
List 21 (See S.No. 430 of the Table )
List 22 (See S. No. 430 of the Table)
LIST 23 (OMITTED W.E.F. 02-02-2022) By 02/2022 Dt. 01-02-22
List 24 (See S. No. 432 of the Table)
List 25 (See S.No. 432 of the Table) Amended By 02/2022 Dt. 01-02-22
List 26 (see S. No 434 of Table)
List 27 (See S.No.439 of the Table)
List 28 (See S.No.475 of the Table)
List 29 (See S. No.478 of the Table)
List 30 (See S. No. 578 of the Table) Amended By 01/2020 Dt. 02-02-20
List 31 (See S. No. 598 of the Table)
List 32 (See S. No. 602 of the Table) (1) Amended By 25/2019 Dt. 6-07-19 (2) Amended By 32/2020 Dt. 07-08-20
List 33 (See S. No. 404 of the Table) Amended By 02/2022 Dt. 01-02-22 & No. 49/2022 Dt.27-09-22
ii. Sub-sea pipelines including weight coating and wrapping-API 5L (American Petroleum Institute) Line Pipe complying requirement of Annexure-J and Annexure-H of API list
ii.Equipment for Oil and Gas Rigs and Specialised Services, Light Vessels, dredges, floating cranes and other vessels, the navigability of which is subsidiary to their main function; floating docs; Floating and submersible drilling or production platforms - Mooring ropes, Chains, Shackles, Coupling Marines hoses and connected equipment
3104 20 00, 2915
List 34 (See S. No. 359A of the Table) (1) (Inserted by 77/17 13/10/17) (2) Amended By 34/2019 Dt. 30-09-19 (3) OMITTED BY 46/2023 DT. 26-07-2023
List 36 (See S. No. 532A of the Table)
List 37 (See S. No. 532A of the Table)
List 38 (See S. No. 607B of the Table) Inserted By 17/2023 Dt. 29/03/2023
This notification shall come into effect on the 1st day of July, 2017.
(Mohit Tewari)
Under Secretary to the Government of India
Corrigendum F.No.354/119/2017-TRU, Dated, the 1st July, 2017
In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017,-
(i) at page 281, in line 5, for "the duty payable on" read "the CIF value of';
Corrigendum, F.No.354/119/2017-TRU, Dated, 3rd July, 2017
(i) At page 287 in line 27, for "Condition No. 82", read "Condition No. 79";
(ii) At page 287 in line 30, for "82", read"79";
(iii) At page 288 in line 2, for "Condition No. 83 or 84", read "Condition No. 80 or 81";
(iv) At page 289 in line 25, for "shall not exceed 3%', read "shall not exceed 5%".