DEMO|

THE CUSTOMS TARIFF ACT 1975 (Notification)
2017

Body Notification No. 50 /2017 -Customs, F.No. 354/119/2017- TRU, Dated, 30th June, 2017

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

S.No. Chapter or Heading or sub-heading or tariff item Description of goods Standard rate Integrated Goods and Services Tax Condition No. Amended By Notification No.
(1) (2) (3) (4) (5) (6)  
1. 1 Animals and birds imported by zoo Nil - -  
2. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% - -  
3. 1 Grandparent poultry stock and donkey stallions 25% - -  
3A. 0101 21 00 Pure-bred breeding Horses

(Omitted w.e.f 01-05- 2022

Nil - -  (1) Entry Inserted By 01/2020 Dt. 02-02-20     

(2) Omitted By 02/2022 Dt. 01-02-22     

4.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22     
5.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
6. 0306 Live Vannamei shrimp (Litopenaeus vannamei)

(Omitted w.e.f 01-05- 2022)

10% - - (1) Entry Substituted By 02/2022 Dt. 01-02-22 

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    

6A. 0306 Live Black tiger shrimp (Penaeus monodon)

(Omitted w.e.f 01-05- 2022)

10% - - (1) Entry Substituted By 02/2022 Dt. 01-02-22    

 (2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    

6B. 0306 19 00 Frozen Krill 15% - - Entry Substituted By 02/2022 Dt. 01-02-22     
6C. 0307 32 00 Frozen Mussels

(Omitted w.e.f 01-05- 2022)

15% - - (1) Entry Substituted By 02/2022 Dt. 01-02-22     

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    

6D. 0307 43 20 Frozen Squids

(Omitted w.e.f 01-05- 2022)

15% -   (1) Entry Substituted By 02/2022 Dt. 01-02-22     

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    

7.   Omitted w.e.f. 01-02-2020   - 1  (1) Omitted By 01/2020 Dt. 02-02-20
7A.   Omitted w.e.f. 01-02-2020   - - (1) Entry Inserted By 44/18 Dt. 10/04/18   (2) Omitted By 01/2020 Dt. 02-02-20
7B.   Omitted w.e.f. 01-02-2020   - - (1) Entry Inserted By 44/18 Dt. 10/04/18   (2) Omitted By 01/2020 Dt. 02-02-20
8.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
9.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
10.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
11.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
12. 0508 00 10 All goods (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    
13. 0511 91 Artemia cyst, including wet artemia Cyst(Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    
14. 0511 99 11 Artemia (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    
14A   Omtted   - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18 

(2) Omitted By 17/2019 Dt. 15-06-19  

15. 0511 10 00 Bovine Semen (Omitted w.e.f 01-05- 2022) 5% -   (1) Entry Substituted By 02/2022 Dt. 01-02-22

   

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22    

16. 0511 99 99 Human Embryo

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - 2 Proviso Inserted By 02/2023 Dt. 01-02-2023
17. 06, 07, 08, 09 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses. 5% - 3  
18.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20 
19. 0703 10 All goods Nil - -  
20. 0713 Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)] Nil - - (1) Description Substituted By 84/17 Dt. 8/11/17

(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  

20A 0713 10 Peas (Pisum sativum) 10% - - (1) Entry Inserted By 84/17 Dt. 8/11/17

(2) Tariff Substituted By 37/2019 Dt. 30-12-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21  

21. 0713 40 00, 0713 60 00 Tur 10% - -  
21A. 0713 20 10 Kabuli Chana 10% - - (1) Entry Inserted By 29/18 Dt. 01/03/18  

(2) Tariff substituted By 31/18 Dt. 20/03/18  

(3) Rate Substituted By 02/21 Dt. 01/02/21  

21B 0713 20 20 Bengal Gram (desichana) 10% - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18 

(2) Rate Substituted By 02/21 Dt. 01/02/21     

21C 0713 20 90 Chickpeas (garbanzos) 10% - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18 

(2) Rate Substituted By 02/21 Dt. 01/02/21        

21D 0713 40 00 Lentils (Mosur) Nil - - . (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    

(2) Rate Substituted By 02/21 Dt. 01/02/21 

(3) Rate Substituted By 38/2021 Dt. 26-07-21      

    

21E 0713 40 00 Omitted   - - (1) Entry Inserted By 26/2020 Dt. 02-06-20

(2) Omitted By 02/21 Dt. 01/02/21     

21F 0713 40 00 Lentils (Mosur) originating in or exported from United States of America 20% -   (1) Entry Inserted By 26/2020 Dt. 02-06-20

(2) Rate Substituted By 38/2021 Dt. 26-07-21     

(3) Rate Substituted By 44/2021 Dt. 17-09-21      

22. 0801 31 00 Cashew nuts in shell (Omitted w.e.f 01-05- 2022) 2.5% - - (1) Rate Substituted By 06/18 Dt. 02/02/18 

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22

23. 0801 32 10 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19    
24. 0801 32 20, 0801 32 90 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19    
24A 08021100 All goods Rs. 35 per kg/- - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    
24AA 0802 11 00 All goods originating in or exported from the United States of America Rs. 41 per kg/- - - Entry Inserted By 17/2019 Dt. 15-06-19
24B 0802 12 00 All goods Rs. 100 per kg/- - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    
25.   Omitted   - - Omitted By 46/18 Dt. 23/05/18   
26.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
26A 0802 3100 All goods 100% - - (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18     
26B. 0802 99 00 Pecan nuts 30% - ; (1) Entry Inserted By 02/23 Dt. 1/2/23 w.e.f. 02/02/23     
27. 0802 51 00, 0802 52 00 All goods (Omitted w.e.f 01-05- 2022)

10% - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22 
28.   OMITTED w.e.f 02-02- 2022       (1) Entry Substituted By 01/2020 Dt. 02-02-20

(2) Entry Substituted By 55/2021 Dt. 29-12-21

(3) Omitted By 02/2022 Dt. 01-02-22

29. 0804 10 20, 0804 10 30 All goods (Omitted w.e.f 01-05- 2022)

20% - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22
30. 0805 10 00, 0805 50 00, 0806 10 00, 0808 30 00 or 0808 40 00 All goods (Omitted w.e.f 01-05- 2022)

30% - - Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22
31.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
32. 0806 20 10 Dark seedless raisin 30% - -  
32A 0808 10 00 All goods 15% - -. (1) Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18

(2) Rate Substituted By 02/21 Dt. 01/02/21     

32B 0808 10 00 All goods originating in or exported from the United States of America 35% - - (1) Entry Inserted By 17/2019 Dt. 15-06-19

(2) Rate Substituted By 02/21 Dt. 01/02/21     

33.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
34. 0904 11 10 Long pepper (Piper longum)

(Omitted w.e.f 01-05- 2022)

30% - - Omitted By 02/2022 Dt. 01-02-22
35. 0907 All goods

(Omitted w.e.f 01-05- 2022)

35% - - Omitted By 02/2022 Dt. 01-02-22
36.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20 
37. 1001 19 00 or 1001 99 10 Wheat (Omitted w.e.f 01-05- 2022) 40% - - (1) Rate Substituted By 84/17 Dt. 8/11/17 

(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

38.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
39. 1005 10 00,1007or 100821, 1008 29 All goods (Omitted w.e.f 01-05- 2022) 50% - - Omitted By 02/2022 Dt. 01-02-22
40.   Omitted w.e.f. 01-02-2020   - 1  (1) Tariff Substituted By 37/2019 Dt. 30-12-19  

(2) Omitted By 01/2020 Dt. 02-02-20   

41. 1005 90 All goods other than those specified against S. No. 40 (Omitted w.e.f 01-05- 2022) 50% - - (1) Tariff Substituted By 37/2019 Dt. 30-12-19   

(2) Omitted By 02/2022 Dt. 01-02-22  

42. 1104 22 00 De-hulled oat grain (Omitted w.e.f 01-05- 2022) 15% - - Omitted By 02/2022 Dt. 01-02-22
43. 110710 00, 110812 00 All goods (Omitted w.e.f 01-05- 2022) 30% - - Omitted By 02/2022 Dt. 01-02-22
44. 1206 00 90 Omitted   - 9 Omitted By 02/21 Dt. 01/02/21     
45. 1207 91 00 All goods (Omitted w.e.f 01-05- 2022) 20% - -  
46. 1209 All goods (other than those falling under subheadings 1209 91 and 1209 99) 15% - -  
47.   Omitted w.e.f. 01-02-2020   - - (1) Omitted By 01/2020 Dt. 02-02-20
48. 1209 91 or 1209 99 All goods

(Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
49. 1211 30 00, 1211 40 00, 1211 50, 1211 60 00 or 1211 90 All goods, fresh or dried, other than liquorice roots 15% - - Tariff Substituted By 55/2021 Dt. 29-12-21

50.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
51. 1301 90 13 Asafoetida

(Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
52.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
53. 1301 90 49 Oleopine resin 5% - -  
54. 1302 14, 1302 19 or 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) 15% - -  
54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed 15% - 9 (1) Entry Inserted By 02/23 Dt. 1/2/23 w.e.f. 02/02/23
55 1401 10 00 Bamboos

(Omitted w.e.f 01-05- 2022)

25% - - (1) Condition no inserted By 01/2020 Dt. 02-02-20

(2) Entry Substituted By 27/2020 Dt. 05-06-20

(3) Omitted By 02/2022 Dt. 01-02-22

56.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
57. 1511 10 00 Crude Palm Oil 2.5% - - (1) Rate Substituted by 71/17 dt. 11/8/17

(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      

  

58.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
59.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
60. 1505 All goods 15% - -  
61. 1507 10 00 All goods 2.5% - - (1) Rate Substituted by 71/17 11/8/17

(2) Rate Substituted by 87/17 dt. 17/11/17

(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        

62. 1507 90 10 All goods 32.5% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 47/18 Dt. 14/06/18   

(3) Rate Substituted By 42/2021 Dt. 10-09-21      

63. 1508, 1509, 1510, 1512 (other than 1512 11 10), 1513, or 1515 All goods, crude and edible grade 35% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 06/18 Dt. 02/02/18

(3) Rate Substituted By 47/18 Dt. 14/06/18   

64. 1508, 1510, 1512 (other than 1512 19 10), 1513, or 1515 All goods, refined and edible grade 45% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 06/18 Dt. 02/02/18

(3) Entry Substituted By 47/18 Dt. 14/06/18   

64A. 1509 All goods, refined and edible grade 40% - - Entry Inserted By 47/18 Dt. 14/06/18   
65. 1511 90 All goods 32.5% - - (1) Rate Substituted by 71/17 11/8/17

(2) Rate Substituted by 87/17 dt. 17/11/17

(3) Rate Substituted By 29/18 Dt. 01/03/18  

(4) Rate Substituted By 42/2021 Dt. 10-09-21      

66. 1511 Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more 7.5% - -  
67. 1511 Omitted w.e.f 05/07/2019   - 9 Omitted By 25/2019 Dt. 6-07-19     
68.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
69.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
70. 1512 11 10 All goods 2.5% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 47/18 Dt. 14/06/18   

(3) Rate Substituted By 02/21 Dt. 01/02/21     

(4) Rate Substituted By 42/2021 Dt. 10-09-21      

71. 1512 19 10 All goods 32.5% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 47/18 Dt. 14/06/18   

(3) Rate Substituted By 42/2021 Dt. 10-09-21      

72.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
73. 1514 11 or 1514 91 All goods, edible grade 35% - - (1) Rate Substituted by 87/17 dt. 17/11/17

(2) Rate Substituted By 47/18 Dt. 14/06/18   

74. 1514 19 or 1514 99 All goods, edible grade 45% - - (1) Rate Substituted by 87/17 dt. 17/11/17 

(2) Rate Substituted By 47/18 Dt. 14/06/18   

75. 1516 10 All goods 30% - -  
76. 1516 20, 1516 30 00 All goods 80% - - Tariff Substituted By 55/2021 Dt. 29-12-21
77. 1516 20, 1516 30 00 All goods of edible grade 45% - - (1) Rate Substituted By 06/18 Dt. 02/02/18 

(2) Rate Substituted By 47/18 Dt. 14/06/18   

(3) Tariff Substituted By 55/2021 Dt. 29-12-21

78.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
79. 1517 10 21, 151790 10, 151800 11, 1518 00 21 or 1518 00 31 All goods of edible grade 45% - - (1) Rate Substituted By 06/18 Dt. 02/02/18

(2) Rate Substituted By 47/18 Dt. 14/06/18   

80. 1517 or 1518 All goods other than edible grade 30% - -  
80A. 1518 Algal Oil for manufacturing of aquatic feed 15% - 9 New Entry Inserted By 02/2022 Dt. 01-02-22 
81. 1520 00 00 Crude glycerin 7.5% - -  
81A. 1520 00 00 Crude glycerin for use in Manufacture of Epichlorohydrin 2.5% - 9"; New Entry Inserted By 02/2023 Dt. 01-02-23 
82.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
83.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
84.   Omitted   - - Omitted By 24/18 Dt. 06/02/18  
85.   Omitted   - - (1) Rate Substituted by 66/17 dt. 10/7/17

(2) Omitted By 24/18 Dt. 06/02/18  

86.   Omitted   - - (1) Rate Substituted by 66/17 dt. 10/7/17

(2) Omitted By 24/18 Dt. 06/02/18  

87.   Omitted   - - (1) Rate Substituted by 66/17 dt. 10/7/17

(2) Omitted By 24/18 Dt. 06/02/18  

88.   Omitted   - - Omitted By 24/18 Dt. 06/02/18  
88A   Omitted w.e.f. 01-02-2020       (1) New Entry Inserted by 74/17 7/9/17

(2) Omitted By 01/2020 Dt. 02-02-20

89.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
90. 1702 Lactose for use in the manufacture of homeopathic medicine 10% - 9  
91. 1702 11 or 1702 19 All goods

(Omitted w.e.f 01-05- 2022)

25% - - Omitted By 02/2022 Dt. 01-02-22
91A. 1801 00 00 Cocoa beans, whole or broken, raw or roasted

(Omitted w.e.f 01-05- 2022)

15% - - ; (1) Entry Inserted By 02/2022 Dt. 01-02-22

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01-05-22

92.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
93.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
94.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
95.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
96.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
97. 1905 31 00 or 1905 32 All goods

(Omitted w.e.f 01-05- 2022)

30% - - Omitted By 02/2022 Dt. 01-02-22
98.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
99.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
100. 2008 93 00, 2202 99 Cranberry products 10% - - (1) Tariff Omitted By 06/18 Dt. 02/02/18

(2) Amended By 02/2022 Dt. 01-02-22

100A. 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed 15% - 9 (1) Entry Inserted By 02/23 Dt. 1/2/23 w.e.f. 02/02/23
101.   Omitted   - - Omitted By 06/18 Dt. 02/02/18
102.   Omitted   - - Omitted By 46/18 Dt. 23/05/18   
103. 2106 90 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) 50% - - Rate Substituted By 06/18 Dt. 02/02/18
104. Any Chapter The goods specified in List 1 used in the processing of sea-food. Nil - 10  
104A. 2204, 2205, 2206, 2208 All goods 50% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21      
104B. 2207 20 00 Denatured ethyl alcohol for use in manufacture of industrial chemicals Nil - 9 (1) New Entry Inserted By 02/23 Dt. 01/02/23      
104C. 2301 20 Fish meal for use in manufacture of aquatic feed 5% - 9 (1) New Entry Inserted By 02/23 Dt. 01/02/23      
104D. 2301 20 Krill meal for use in manufacture of aquatic feed 5% - 9 (1) New Entry Inserted By 02/23 Dt. 01/02/23      
104E. 2309 90 90 Mineral and Vitamin Premixes for use in manufacture of aquatic feed 5% - 9 (1) New Entry Inserted By 02/23 Dt. 01/02/23      
105.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20 
106. 2207 20 00 All goods (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
107. 2207 20 00 Omitted       Omitted By 02/21 Dt. 01/02/21     
108.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
109. 23, 28, 29, 30 or 38 Omitted       Omitted By 02/21 Dt. 01/02/21     
110. 230120 Omitted       Omitted By 02/21 Dt. 01/02/21     
111. 2302 10 10 Omitted       Omitted By 02/21 Dt. 01/02/21     
112. 2302 40 00 Omitted       Omitted By 02/21 Dt. 01/02/21     
 113.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
114. 2304, 2305 or 2306 Omitted        Omitted By 02/21 Dt. 01/02/21     
115.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
 116. 2306 Omitted       Omitted By 02/21 Dt. 01/02/21     
117. 2309 10 00 All goods

(Omitted w.e.f 01-05- 2022)

20%   -   - Omitted By 02/2022 Dt. 01-02-22
118. 2309 90 Omitted       Omitted By 02/21 Dt. 01/02/21     
119. 2309 90 Shrimp larvae feed 5% - - (1) Description Substituted By 25/2019 Dt. 6-07-19    

(2) Description Substituted By 02/21 Dt. 01/02/21     

119A. Chapter 23 (except 2309 10 00) All goods

(Omitted w.e.f 01-05- 2022)

15% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21     

(2) Omitted By 02/2022 Dt. 01-02-22

120. 25 (except 2515, 2516, 2523, 2524) All goods

(Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
121. 2503 00 Crude or unrefined sulphur

(Omitted w.e.f 01-05- 2022)

2.5% - - Omitted By 02/2022 Dt. 01-02-22
122.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
123. 2510 Rock phosphate

(Omitted w.e.f 01-05- 2022)

2.5% - - Omitted By 02/2022 Dt. 01-02-22
124.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
125. 2515 12 20 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
126. 2518 Dolomite for metallurgical use conforming to IS:10346-2004 2.5% - -  
127. 2520 10 Gypsum (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
128. 2521 Limestone for metallurgical use conforming to IS:10345-2004 2.5% - -  
129. 2523 29 All goods

(Omitted w.e.f 01-05- 2022)

Nil - - Omitted By 02/2022 Dt. 01-02-22
130. 2528 All goods

(Omitted w.e.f 01-05- 2022)

2.5% - - (1) Entry Substituted By 02/21 Dt. 01/02/21   

(2) Omitted By 02/2022 Dt. 01-02-22  

131. 2529 22 00 Omitted       Omitted By 02/21 Dt. 01/02/21     
132.

25, 28, 38 or 39 The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(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.

5% - 9 Inserted Proviso in clause (A) By 02/2022 Dt. 01-02-22 
OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
132A. 2529 22 00 Acid grade fluorspar containing by weight more than 97% of calcium fluoride 2.5% - - (1) Entry Inserted By 02/23 Dt. 1/2/23
133. 26 Gold ores and concentrates for use in the manufacture of gold Nil - 9 and 12  
134. 2601 to 2617 All goods

(Omitted w.e.f 01-05- 2022)

2.5% - - Omitted By 02/2022 Dt. 01-02-22
135. 2604 00 00 Nickel ore and concentrate

(Omitted w.e.f 01-05- 2022)

Nil - - Omitted By 02/2022 Dt. 01-02-22
136. 2612 10 00 Uranium Ore and concentrates, for generation of nuclear power

(Omitted w.e.f 01-05- 2022)

Nil - - (1) Entry Substituted By 25/2019 Dt. 6-07-19   

(2) Omitted By 02/2022 Dt. 01-02-22 

137. 2620 11 00, 2620 19 All goods

(Omitted w.e.f 01-05- 2022)

5% - - (1) Tariff Substituted By 37/2019 Dt. 30-12-19     

(2) Omitted By 02/2022 Dt. 01-02-22

138. 2620 30 All goods

(Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
139. 27 The following bunker fuels for use in ships or vessels, namely:-

(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)

Nil - 13 (1) Description Inserted By 01/2020 Dt. 02-02-20
140. 2701 11 00, 2701 12 00, 2701 19 Omitted       Omitted By 02/21 Dt. 01/02/21     
141. 2701, 2702, 2703 All goods 2.5% - - (1) Entry Substituted By 02/21 Dt. 01/02/21     

(2) Rate Substituted By 02/23 Dt. 01/02/23     

141A   Omitted w.e.f. 19-11-2022   - - New Entry Inserted By 26/2022 Dt. 21-05-22

Omitted By 59/22 Dt. 18/11/22     

141B.   Omitted w.e.f. 19-11-2022   - - New Entry Inserted By 26/2022 Dt. 21-05-22

Omitted By 59/22 Dt. 18/11/22 

141C   Omitted w.e.f. 02-02-2023       (1) New Entry Inserted By 26/2022 Dt. 21-05-22

(2) Omitted By 02/2023 Dt. 01-02-23

142. 2704, 2705, 2706 All goods (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
143. 2707 All goods (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
144. 2708 All goods (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
145. 2709 00 00 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19    
146. 2710 Avgas (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22
147. 2710, 2711, 2712, 2713, 2714 or 2715 All goods (excluding naptha), other than the goods mentioned in S. No. 150, 151, 153, petroleum coke falling under sub-heading 2713 11 or 2713 12

(Omitted w.e.f 01-05- 2022)

2.5% - - (1) Description substituted By 02/18 Dt. 5/1/18

(2) Description substituted By 25/2019 Dt. 6-07-19    

(3) Description substituted By 01/2020 Dt. 02-02-20

(4) Omitted By 02/2022 Dt. 01-02-22

147A. 2710 Naphtha

(Omitted w.e.f 01-05- 2022)

4% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19  

(2) Amended By 02/21 Dt. 01/02/21     

(3) Omitted By 02/2022 Dt. 01-02-22   

147B. 2710 19 Fuel oil 2.5% - -  New Entry Inserted By 02/2022 Dt. 01-02-22
147C. 2710 19 Straight run fuel oil 2.5% - -  New EntryInserted By 02/2022 Dt. 01-02-22
147D. 2710 19 Low sulphur wax residue 2.5% - - New Entry Inserted By 02/2022 Dt. 01-02-22
147E. 2710 19 Vacuum residue, Slurry 2.5% - - New Entry Inserted By 02/2022 Dt. 01-02-22
147F. 2710 19 vacuum gas oil 2.5% - - New Entry Inserted By 02/2022 Dt. 01-02-22
148.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
149.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
150. 2710 or 2714 90 All goods, for the manufacture of Fertilisers Nil - 9  
151.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
152.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20 
153. 2711 12 00, 2711 13 00, 2711 19 Liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited,Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers Nil - - (1) Tariff Substituted By 37/2019 Dt. 30-12-19     
154. 2711 19 10, 2711 19 20 Liquefied petroleum gases(LPG) (Omitted w.e.f 01-05- 2022)

5% - - (1) Tariff Substituted By 37/2019 Dt. 30-12-19     

(2) Omitted By 02/2022 Dt. 01-02-22

155. 2711 Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Explanation. - For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit. Nil - 9  
156. 2711 12 00 Propane(Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
157. 2711 13 00 Butanes (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
157A. 2713 12 10, 2713 12 90 Calcined Petroleum Coke (Omitted w.e.f 01-05- 2022) 7.5% - - (1) New Entry Inserted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/2022 Dt. 01-02-22

158.   Omitted   - - Omitted by 92/17 dt. 14/12/17

159.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22 
160.   Omitted w.e.f. 01-02-2020     - Omitted By 01/2020 Dt. 02-02-20
161.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
162.

 

 

 

  2716 00 00

 

 

 

Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using- Paisa per KWh      
(a) imported coal as fuel 40 - -  
(b) domestic coal as fuel 65   -   -  
(c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel 59   - -   
(d) RLNG as fuel 89   - -   
163.

2716 00 00 Electrical energy supplied from Non- Processing Area of SEZ to Domestic Tariff Area, generated using- Paisa per KWh      
(a) imported coal as fuel 24   - -   
(b) domestic coal as fuel 24   - -   
(c) mix of domestic gas/RLNG as fuel 18   - -   
(d) RLNG as fuel 21   - -   
164. 2716 00 00 Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to the 19th July, 2012. Nil - 15 Description Substituted by 70/17 31/7/17
165.

2716 00 00 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to the 19th July, 2012. Paisa per KWh     Description Substituted by 70/17 31/7/17

(a) imported coal as fuel 24 - 15
(b) domestic coal as fuel 24 - 15
(c) mix of domestic gas/RLNG as fuel 18 - 15
(d) RLNG as fuel 21 - 15
166.

28, 29, 30 or 38 The following goods, namely : -

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.

      (1) Tariff Substituted By 02/2022 Dt. 01-02-22

(2) Proviso Inserted By 02/2023 Dt. 01-02-23

(A) Drugs, medicines, diagnostic kits or equipment specified in List 3

5% - -  
(B) Bulk drugs used in the manufacture of drugs or medicines at (A) 5% - 9  
167.

28, 29, 30 or 38 The following goods, namely :-

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025

       (1) Proviso Inserted By 02/2023 Dt. 01-02-23

(A) Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4. Nil - -  
(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A). Nil - 9  
(C) OMITTED w.e.f 02-02- 2022        Omitted By 02/2022 Dt. 01-02-22
(D) Bulk drugs used in the manufacture of: (remain in force till the 31st day of March, 2024)       New Clause D Inserted By 02/2022 Dt. 01-02-22
(i) Poliomyelitis Vaccine (Inactivated and live) Nil - 9 New Clause D Inserted By 02/2022 Dt. 01-02-22
(ii) Monocomponent insulins Nil - 9 New Clause D Inserted By 02/2022 Dt. 01-02-22
167A. 30 or 9804 Drugs or medicines used for treatment of rare diseases Nil - 112 New Entry Inserted By 02/2022 Dt. 01-02-22
168

28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely:-

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.

        (1) Proviso Inserted By 02/2023 Dt. 01-02-23

(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;

Nil - 9  
(B) Fibre reinforced plastic rods (FRP),for the manufacture of telecommunication grade optical fibres or optical fibre cables; Nil - 9  
(C ) Goods specified in List 6 for manufacture of telecommunication grade FRP. Nil - 9  
169. 2837 11 00 All goods (Omitted w.e.f 01-05- 2022)

7.5% - - (1) Tariff Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18  

(2) Tariff Substituted By 01/2020 Dt. 02-02-20  

(3) Omitted By 02/2022 Dt. 01-02-22

170.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
171.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
172. 28 or 38 The following goods, namely:-

(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;

(b)Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

Nil - 9  
173.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
174. 2801 20 00 Iodine (Omitted w.e.f 01-05- 2022)

2.5% - - Omitted By 02/2022 Dt. 01-02-22
175.   OMITTED w.e.f 02-02- 2022       (1) Tariff Substituted By 02/21 Dt. 01/02/21      

(2) Omitted By 02/2022 Dt. 01-02-22

176. 2807 00 10 Sulphuric acid for the manufacture of fertilizers 5% - -  
177. 2809 20 10 Phosphoric acid 5% - - Description Substituted By 01/2020 Dt. 02-02-20
177A 2809 20 10 All goods originating in or exported from the United States of America 10% - - (1) New Entry Inserted By 17/2019 Dt. 15-06-19    
177B 2810 00 20 Boric Acid 7.5% - - (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18

(2) Renumbered By 17/2019 Dt. 15-06-19    

178. 2818 20 10 All goods (Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
179. 2825 Vanadium pentaoxide or vanadium sludge 2.5% - -  
180. 2825 40 00 Nickel oxide and hydroxide (Omitted w.e.f 01-05- 2022)

Nil - - Omitted By 02/2022 Dt. 01-02-22
181.   2841 Ammonium Metavanadate 2.5% - -  
182. 2844 20 00 All goods, for generation of nuclear power (Omitted w.e.f 01-05- 2022) Nil - - (1) Entry Substituted By 25/2019 Dt. 6-07-19    

(2) Omitted By 02/2022 Dt. 01-02-22

183. 2844 Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals Nil -   9  
184. 2852 or 3822 Pharmaceutical Reference Standard 5%   -   18  
185. 29(except 29054300, 29054400 and 29337100) All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
186. 29 or 38 Alpha pinene 5% - -  
187.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
188. 29, 30, 35, 38 or 39 The following goods, for the manufacture of enzyme linked immunoabsorbent assay kits (ELISA Kits), namely : -

(i) Plastic ELISA plates;

(ii) Deactivated positive control sera against human and animal diseases;

(iii) Enzyme horse raddish peroxidase;

(iv) Enzyme Alkaline phosphatase;

(v) Enzyme glucose oxidase;

(vi) Animal anti-human immunoglobins;

(vii) Protein A or Protein A Gold Conjugates;

(viii) Polystyrene latex beads;

(ix) Deactivated enzyme 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;

5% -

9  
189. 29 or 38 Gibberellic acid 5% - -  
190. 29 DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin 5% - -  
191. 29 Maltol, for use in the manufacture of deferiprone Nil - 9  
191A. 2910 20 00 Methyloxirane (propylene oxide) 2.5% - - ; New Entry Inserted By 26/2022 Dt. 21-05-22
192.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
193. 2901, 2902 (except 2902 43 00, 2902 50 00) All goods (Omitted w.e.f 01-05- 2022)

2.5% - - Omitted By 02/2022 Dt. 01-02-22
194. 2902 41 00 o-Xylene (Omitted w.e.f 01-05- 2022)

Nil - - Omitted By 02/2022 Dt. 01-02-22
195. 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00) or 2904 All goods (Omitted w.e.f 01-05- 2022)

5% - - Omitted By 02/2022 Dt. 01-02-22
196. 2902 43 00 p-Xylene (Omitted w.e.f 01-05- 2022)

Nil - - Omitted By 02/2022 Dt. 01-02-22
197. 2902 50 00 Styrene (Omitted w.e.f 01-05- 2022)

2% - - Omitted By 02/2022 Dt. 01-02-22
198. 2903 15 00 Ethylene dichloride (EDC) (Omitted w.e.f 01-05- 2022)

Nil - - (1) Rate Substituted By 25/2019 Dt. 6-07-19   

(2) Omitted By 02/2022 Dt. 01-02-22 

199. 2903 21 00 Vinyl chloride monomer (VCM) (Omitted w.e.f 01-05- 2022) 2% - - Omitted By 02/2022 Dt. 01-02-22
200. 2905 11 00 Methyl alcohol (Omitted w.e.f 01-05- 2022)

2.5% - - (1) Rate Substituted By 02/2022 Dt. 01-02-22

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01/05/2022

201. 2905 31 00 Mono ethylene glycol (MEG) (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
202. 2907 2300 Omitted       Omitted By 02/21 Dt. 01/02/21     
202A. 2910 20 00 Methyloxirane (propylene oxide) (Omitted w.e.f 01-05- 2022) 5% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19  

(2) Omitted By 02/2022 Dt. 01-02-22  

203. 2910 3000 Omitted       Omitted By 02/21 Dt. 01/02/21     
204. 2914 61 00, 2914 69 90 Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide 2.5% - 9  
204A. 2915 21 00 Acetic Acid (Omitted w.e.f 01-05- 2022) 5% - -"; (1) New Entry Inserted By 02/2022 Dt. 01-02-22

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f 01/05/2022

205.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
206. 2917 36 00 Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA) (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
207. 2917 37 00 Dimethyl terephthalate (DMT) (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
208. 2926 10 00 Acrylonitrile (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
209. 2929 10 90 Omitted       Omitted By 02/21 Dt. 01/02/21     
210. 293371 00 Caprolactam (Omitted w.e.f 01-05- 2022) 5% - - (1) Rate Substituted By 02/21 Dt. 01/02/21     

(2) Omitted By 02/2022 Dt. 01-02-22

211. 2905 43 00, 2905 44 00, 3301, 3501, 3502, 3503, 3504, 3505, 3809 10 00, All goods (Omitted w.e.f 01-05- 2022) 20% - - Omitted By 02/2022 Dt. 01-02-22
212.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
212A 30 Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions. Explanation: For the purpose of this notification, -

"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.

Nil Nil 103 New Entry Inserted by 77/17 13/10/17
213. 30 or any other Chapter Drugs and materials Nil - 20  
213A 30 Diethylcarbamazine (DEC) tablets - NIL 113" New Entry Inserted by 40/22 13/07/22
214. Any Chapter Artificial Plasma 5% - -  
215. Any Chapter The Blood group sera, namely: -Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti Jka., and anti I (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22
216. Any Chapter Artificial kidney (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22
216A. Any Chapter Raw materials, parts or accessories for use in manufacture of artificial kidney (Omitted w.e.f 01-05- 2022) Nil - 9 (1) New Entry Inserted By 25/2019 Dt. 6-07-19    

(2) Omitted By 02/2022 Dt. 01-02-22

217. Any Chapter All types of contraceptives Nil - -  
218. 3002 49 10 Probiotics 5% - - Tariff Substituted By 55/2021 Dt. 29-12-21
219. 31(Except

3102 21 00,

3102 30 00, 31025000, 31043000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090)

All goods (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Tariff Substituted By 02/21 Dt. 01/02/21     

(2) Omitted By 02/2022 Dt. 01-02-22

219A. 3102 30 00 All goods 2.5% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21     
220.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
221. 31 Muriate of potash, for use as manure or for the production of complex fertilisers Nil - - (1) Rate Substituted By 02/21 Dt. 01/02/21     
222. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5%      
223. 31 Composite Fertilisers 5% - -  
224.   OMITTED w.e.f 02-02- 2022        Omitted By 02/2022 Dt. 01-02-22
225.

31 I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:-        
(a) Potassium nitrate (13:0:45) 5% - -  
(b) Calcium nitrate 5% - -  
(c) Mono ammonium phosphate 5% - -  
(d) Mono potassium phosphate (0:52:34) 2.5% - -  
(e)13:40:13 NPK fertilizers 2.5% - -  
(f) 18:18:18 NPK fertilizers 2.5% - -  
(g) NPK 13:05:26 2.5% - -  
(h) 20:20:20 NPK fertilizers 2.5% - -  
(i) 6:12:36 NPK fertilizers 2.5% - -  
(j) Potassium magnesium sulphate 2.5% - -  
(k) 19:19:19 NPK fertilizers 2.5% - -  
(l) NPK 12:30:15 2.5% - -  
(m) NPK 12:32:14 2.5% - -  
II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:-        
(a) Super phosphoric acid ( 70% P2 O5) 5% - -  
(b) Ammonium poly phosphate (10-34-0) (Liquid) 5% - -  
(c ) Zincated phosphate ( Suspension) 5% - -  
226. 3102 10 00 Urea Nil - - (1) Rate Substituted By 02/21 Dt. 01/02/21     
227. 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide 5% - -  
228. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers Nil - - (1) Rate Substituted By 02/21 Dt. 01/02/21     
229.   Omitted w.e.f. 01-04-2021       (1) Description Substituted By 52/18 Dt. 14/07/18    (1) Omitted By 02/21 Dt. 01/02/21     
230. 32, 84 or 96 Omitted       Omitted By 02/21 Dt. 01/02/21     
231. 3201,3202, 3203,3204, 32050000, 3206 (except320611 and 3206 19 00) or 3207 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
232. 3201 20 00 Wattle extract (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
233.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
234.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
235.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
236.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
237. 3208, 3815, 3901, or 3920 The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely:-

(i) EVA resin;

(ii) EVA masterbatch;

(iii) Poly ethylene terephthalate (PET) film;

(iv) Poly vinyl fluoride (PVF);

(v) Poly vinyl di-fluoride (PVDF);

(vi) Adhesive resin; and

(vii) Adhesive hardner

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

Nil - 9 and 22 (1) Condition No inserted By 02/21 Dt. 01/02/21  

(2) Provsio inserted By 02/23 Dt. 01/02/23        

238. 32099090 Organic / inorganic coating material for manufacture of electrical steel 5% - 9  
239. 330210 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade) 10% - -  
240. 3403 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
241.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
242.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
243.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
244.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
245.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
246.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
247.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
248.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
249. 38 Bio-pesticides, based on -

(i) Bacillus thuringiensis var. kurstaki

(ii) Bacillus thuringiensis var. israelensis

(iii) Bacillus sphaericus

(iv) Saccharopolyspora spinosa

5% - -  
249A 3822 90 90 All goods 10% - -  (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18

(2) Description Substituted By 25/2019 Dt. 6-07-19     

(3) Tariff Substituted By 55/2021 Dt. 29-12-21

250. 3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60) or 3827 All goods other than those at S. No. 250A (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Tariff Substituted Amended By 55/2021 Dt. 29-12-21

(2) Omitted By 02/2022 Dt. 01-02-22

250A. 3824 99 00 All goods 7.5% - - (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    

(2) Description Substituted By 25/2019 Dt. 6-07-19    

(3) Tariff Substituted By 37/2019 Dt. 30-12-19     

251. 3823 11 00, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
252. 3823 11 00, 3823 12 00, 3823 13 00, 3823 19 00, or 2915 70 Omitted w.e.f. 05/07/2019       Omitted By 25/2019 Dt. 6-07-19     
253. 3824 99 00, 8505 11 90 The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely:-

(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);

(ii) Neodymium Magnet (before Magnetization)

2.5% - 9 Tariff Substituted By 55/2021 Dt. 29-12-21

254. 3815 90 00 Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator 5% - 9 and 24 (1) Condition No. Inserted By 02/21 Dt. 01/02/21     
255. 3909 40 90 Resin for use in the manufacture of cast components of Wind Operated Electricity Generator 5% - 9 and 24 (1) Condition No. Inserted By 02/21 Dt. 01/02/21     
256. 39 Ethylene vinyl acetate (EVA) 7.5% - -  
257. 39, 48 or any other Chapter Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene), imported by bonafide exporters Nil - 9 and 108 (1) Entry Substituted By 02/21 Dt. 01/02/21     
257A. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of handicraft items for export, namely:-

(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

Nil - 9 and 108 Inew Entry nserted By 02/2022 Dt. 01-02-22
257B. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of textile or leather garments for export, namely: -

(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

Nil - 9 and 108 New Entry Inserted By 02/2022 Dt. 01-02-22
257C. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of leather or synthetic footwear, or other leather products, for export, namely: -

(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

Nil - 9 and 108 New Entry Inserted By 02/2022 Dt. 01-02-22
258. 39 or any chapter Security fibre, security threads, Paper Based Taggant, including M-feature for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore. Nil - 9 (1) Description Substituted By 33/2020 Dt. 07-09-20

 

259. 39 or any Chapter Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper. Nil - 9  
260.

39, 72 and 81 The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10, namely:-        
(i) Special grade stainless steel; Nil - 9  
(ii) Titanium alloys; Nil - 9  
(iii) Cobalt-chrome alloys; Nil - 9  
(iv) High-density polyethylene Nil - 9  
261. 39 or 74 (i) Alatheon

(ii) Copper wire

Nil - 9 and 25  
262. 3901 to 3915 (except 3904 and 3908) All goods (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Tariff Substituted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/2022 Dt. 01-02-22

263.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
264.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
265. 3902 Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film Nil   9  
266.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
267. 3904 All goods 7.5% - - (1) Description Substituted By 25/2019 Dt. 6-07-19    

(2) Description Substituted By 26/2022 Dt. 21-05-22

268. 3906 90 Sodium polyacrylate (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
269.

3906 90 90 Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely:-        
(i) adult diapers; 5% - 9  
(ii) all goods falling under chapter heading 9619, other than adult diapers 5% - 9  
270. 3907 Polyester chips 5% - -  
271. 3907 29 10 Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn Nil - 9 Tariff Substituted By 55/2021 Dt. 29-12-21

272. 3907 40 00 Omitted       Omitted By 02/21 Dt. 01/02/21     
273. 3908 Nylon chips 5% - - (1) Rate Substituted By 02/21 Dt. 01/02/21     
274.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
275.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
276. 4002 70 00 Ethylene - propylene - non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% - 9  
277.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
277A. 3920 10 99 Calendared plastic sheet for use in manufacturing of Smart Card falling under heading 8523 5% - 9 Inserted By 01/2020 Dt. 02-02-20
278.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
279. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil - 26  
280. 40 New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 Nil - 27  
280A. 4011 30 00 All goods other than goods covered under S. Nos. 279 and 280 2.5% - - Entry Inserted By 02/2022 Dt. 01-02-23
281. 4001 21, 4001 22, 4001 29 All goods (Omitted w.e.f 01-05- 2022) 25% or Rs. 30/per kg, whichever is lower - - Omitted By 02/2022 Dt. 01-02-22
282. 4002 31 00 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19    
283. 4002 39 00 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19    
284. 4016 95 90, 4016 99 90 All goods, other than-

(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).

10% - - (1) Entry Substituted By 06/18 Dt. 02/02/18

(2) Description Substituted By 02/21 Dt. 01/02/21     

285. 41 Omitted Nil - -  
286.   Omitted w.e.f. 01-02-2020     - Omitted By 01/2020 Dt. 02-02-20
287.   Omitted w.e.f. 01-02-2020     - Omitted By 01/2020 Dt. 02-02-20
288.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
289. 4401 21 00, 4401 22 00 Wood in chips or particles, imported for use in manufacture of the following, namely: -

(i) paper and paperboard;

(ii) newsprint.

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - - Proviso Inserted By 02/2022 Dt. 01-02-22
290.

47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely :-        
(i) newsprint; Nil - 9 and 29  
(ii) paper and paperboard; Nil - 9  
(iii) adult diapers; Nil - 9  
(iv) all goods falling under chapter heading 9619, other than adult diapers. 2.5% - 9  
291. 4702 Rayon grade wood pulp 2.5% - -  
292.

4707 (A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; 2.5% - 9  (1) Condition Substituted By 02/21 Dt. 01/02/21   

(2) Rate Substituted By 02/2022 Dt. 01-02-22  

(B) All goods, imported for use in, or supply to, a unit for manufacture of news print 2.5% - 9  (1) Condition Substituted By 02/21 Dt. 01/02/21

(2) Rate Substituted By 02/2022 Dt. 01-02-22       

293.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22 
293A. 48 The following goods used in the printing of newspapers, namely: -

(i) newsprint;

(ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness).

5% - 31 (1) New Entry Inserted By 01/2020 Dt. 02-02-20

(2) Entry Substituted By 02/21 Dt. 01/02/21     

293B 48 Omitted       (1) New Entry Inserted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/21 Dt. 01/02/21     

294. 48 Omitted w.e.f. 05/07/2019       Omitted By 25/2019 Dt. 6-07-19    
295. 48 Omitted w.e.f. 05/07/2019       Omitted By 25/2019 Dt. 6-07-19    
296. 4802 Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - -  
296A. 4810 Lightweight coated paper weighing up to 70 g/m2, imported by actual users for printing of magazines 5% - 9 New Entry Inserted By 01/2020 Dt. 02-02-20
297. 4810 Omitted w.e.f. 05/07/2019       Omitted By 25/2019 Dt. 6-07-19    
297A. 4823 90 90 All goods other than kites 10% - - New Entry Inserted By 06/18 Dt. 02/02/18
298. 49 or 8523 The following goods, namely: -

(i) Information Technology software, And

(ii) Document of title conveying the right to use Information Technology software.

Explanation.- "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Nil - -  
299. 49 Commonwealth and international reply coupons and UNESCO coupons Nil - -  
300. 49 Greeting cards, diaries and calendars and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF Nil - -  
301. Any Chapter Commercial catalogues in book form Nil - -  
302. 49011010, 49019100 or 49019900 Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies 5% - - Rate Substituted By 25/2019 Dt. 6-07-19    
303. 4906 All goods Nil - -  
304. 4907 Printed Indian Bank Notes, imported by the Reserve Bank of India Nil - -  
304A. 4907 00 20 Paper Money Nil Nil - New Entry Inserted By 01/2020 Dt. 02-02-20
305. 5002 Omitted       Omitted By 02/21 Dt. 01/02/21     
306. 5101 All goods (Omitted w.e.f 01-05- 2022) 2.5% - - (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Omitted By 02/2022 Dt. 01-02-22

307. 5102 All goods (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
308. 5103 Wool Waste (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
309. 5103 All goods other than Wool waste (Omitted w.e.f 01-05- 2022) 10% - - Omitted By 02/2022 Dt. 01-02-22
310. 5105 Wool Tops (Omitted w.e.f 01-05- 2022) 2.5% - - (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Omitted By 02/2022 Dt. 01-02-22

311.   Omitted w.e.f 01-04- 2021        
312.   Omitted w.e.f 01-04- 2021        
313.            
314. 5201 All goods (Omitted w.e.f 01-05- 2022) 5% - - (1) Rate Substituted By 02/21 Dt. 01/02/21     

(2) Omitted By 02/2022 Dt. 01-02-22

315. 5202 Omitted   - - Omitted By 02/21 Dt. 01/02/21     
316. 5301 All goods (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22
317. 5303 10 Raw jute (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
318. 5401, 5402, 5403, 5404, 54050000 or 5406 All goods (Omitted w.e.f 01-05- 2022) 5% - - (1) Description Substituted By 02/21 Dt. 01/02/21     

(2) Omitted By 02/2022 Dt. 01-02-22

319. 5402, 5403, 5404, 54050000 or 5406 Omitted   - - Omitted By 02/21 Dt. 01/02/21     
320.

5402 19 90 Nylon 66 filament (Omitted w.e.f 01-05- 2022) 2.5%     Omitted By 02/2022 Dt. 01-02-22

 

 

 

 

 

 

5402 52 00 Polyester yarn-Anti Static Filament (Omitted w.e.f 01-05- 2022)
5503 11 00 Aramid Flame Retardant Fibre (Omitted w.e.f 01-05- 2022)
5503 11 00 Para- aramid Fibre (Omitted w.e.f 01-05- 2022)
5503 19 00 Nylon Staple Fibre (Omitted w.e.f 01-05- 2022)
5503 19 00 Nylon Anti Static Staple fibre (Omitted w.e.f 01-05- 2022)
5503 30 00 Modacrylic fibre (Omitted w.e.f 01-05- 2022)
5504 10 Flame Retardant Viscose Ryon Fibre (Omitted w.e.f 01-05- 2022) (1) Tariff Substituted By 37/2019 Dt. 30-12-19  

(2) Omitted By 02/2022 Dt. 01-02-22   

321. 5501 to 5510 All goods (Omitted w.e.f 01-05- 2022) 5% - - (1) Description Substituted By 02/21 Dt. 01/02/21   

(2) Omitted By 02/2022 Dt. 01-02-22  

322. 5501 to 5510 Omitted       Omitted By 02/21 Dt. 01/02/21     
323. 5511 All goods (Omitted w.e.f 01-05- 2022) 10% - - Omitted By 02/2022 Dt. 01-02-22
324.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
325. 5404 19 90 Monofilament yarn

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - 35 Proviso Inserted By 2/2023 Dt. 01-02-23

326. 5603 11 10, 5603 11 90 Hydrophilic Non-Woven, Hydrophobic Non-Woven, imported for use in the manufacture of Adult Diapers 5%   9 Tariff Substituted By 23/2022 Dt. 30-04-22

327.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
328.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
329. 6001 10 or 6001 92 Pile fabrics for the manufacture of toys 10% - -  
330.   omitted   - - Omitted By 54/18 Dt. 20/07/18
331.   Omitted w.e.f. 01-01-2020        
332.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
333. 68, 82 or 84 Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments Nil - 9 (1) Condition Substituted By 02/21 Dt. 01/02/21     
334. 68, 72 or 85 The following goods, namely:-

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

(2) Thin steel wire used in wire saw for slicing of silicon wafers

5% - 9  
335. 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00 All goods, other than marble slabs and goods mentioned at S. No. 337 10% - - Description Substituted By 25/2019 Dt. 6-07-19    
336. 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00 Omitted w.e.f. 05/07/2019   - -  Omitted By 25/2019 Dt. 6-07-19    
337. 6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00 Granite slabs 20% - -  
338. 6815 91 00, 6901, 6902, or 6903 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Entry Substituted By 06/18 Dt. 02/02/18

(2) Omitted By 02/2022 Dt. 01-02-22

339. 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% - 9  
340. 70 Solar tempered glass or solar tempered (anti-reflective coated) glass for use in manufacture of solar cells/panels/modules

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

Nil - 9 (1) Rate Substituted By 06/18 Dt. 02/02/18

(2) Proviso Inserted By 2/2023 Dt. 01-02-23

341. 70 Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables.

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025

5 - 9 (1) Rate Substituted By 06/18 Dt. 02/02/18

(2) Proviso Inserted By 2/2023 Dt. 01-02-23

341A. Any Chapter The following goods for the manufacture of Preform of Silica, namely: -

(i) Refrigerated Helium Liquid (2804);

(ii) Germanium Tetra Chloride (2812);

(iii) Silica tetra chloride (2812);

(iv) Silica tube (7002);

(v) Silica Rods (7002)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.

Nil - 9 (1) New Entry Inserted By 25/2019 Dt. 6-07-19     (2) Proviso Inserted By 2/2023 Dt. 01-02-23

342. 7001 00 10 All goods (Omitted w.e.f 01-05- 2022) 5% - - Omitted By 02/2022 Dt. 01-02-22
342A. 7007 All goods other than those suitable for use in -

(i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711.

10% - - New Entry Inserted By 02/21 Dt. 01/02/21      
343. 7015 Rough ophthalmic blanks, for manufacture of optical lenses (Omitted w.e.f 01-05- 2022) 5% - - (1) Omitted By 02/2022 Dt. 01-02-22
344.

71 The following goods, namely:-        
(i) Raw pearls; 5% - -  
(ii) Rubies, emeralds and sapphires, unset and imported uncut Nil - -  
344 71 Rubies, emeralds and sapphires, unset and imported uncut (W.E.F. 01-05-2022) 0.5% - - (1) Rate Substituted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/2022 Dt. 01-02-22

345. 71 Rough diamonds (industrial or non- industrial) Nil - -  
345A. 7102 21, 7102 31 00 Simply Sawn Diamonds Nil - 110 Omitted By 02/2022 Dt. 01-02-22
345B. 7102, 7104 Seeds for use in manufacturing of rough lab-grown diamonds:

Provided that nothing contained in this entry shall have effect after 1st February, 2025

NIL - 9 New Entry Inserted By 02/23 Dt. 01/02/23      
346. 71 Rough coloured gemstones 0.5% - - Rate Substituted By 01/2020 Dt. 02-02-20
347. 71 Rough semi-precious stones 0.5% - - Rate Substituted By 01/2020 Dt. 02-02-20
348. 7103 Pre-forms of precious and semi-precious stones 0.5% - - Rate Substituted By 01/2020 Dt. 02-02-20
349. 71 (except 7104 99 00) Cut and polished coloured gemstones 5% - - (1) Rate Substituted By 06/18 Dt. 02/02/18 

(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

350. 71 Diamonds including lab grown diamonds-semi-processed, half-cut or broken 5% - - (1) Rate Substituted By 06/18 Dt. 02/02/18

(2) Rate Substituted By 68/18 Dt. 26/09/18

(3) Omitted By 02/2022 Dt. 01-02-22 

351. 71 Non-industrial diamonds including lab-grown diamonds(other than rough diamonds) 5% - - (1) Rate Substituted By 06/18 Dt. 02/02/18

(2) Rate Substituted By 68/18 Dt. 26/09/18

(3) Omitted By 02/2022 Dt. 01-02-22 

352. 71 Current coins of the Government of India Nil - -  
353. 71 Foreign currency coins when imported into India by a Scheduled Bank Nil - 39  
354. 71 Gold dore bar, having gold content not exceeding 95% 10% - 9 and 40 (1) Rate Substituted By 25/2019 Dt. 6-07-19   

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(3) Rate Substituted By 33/2022 Dt. 30-06-22   

(4) Rate Substituted By 02/2023 Dt. 01-02-23   

355. 71 Silver dore bar having silver content not exceeding 95% 10% - 9 and 40 (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(3) Rate Substituted By 02/2023 Dt. 01-02-23   

356.

71or 98 (i) Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger 10% - 41 (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(3) Rate Substituted By 33/2022 Dt. 30-06-22   

(4) Rate Substituted By 02/2023 Dt. 01-02-23   

(ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls 10% - 41 (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Rate Substituted By 02/21 Dt. 01/02/21 

(3) Rate Substituted By 33/2022 Dt. 30-06-22        

(4) Rate Substituted By 02/2023 Dt. 01-02-23   

357. 71 or 98 Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger 10% - 41 (1) Rate Substituted By 25/2019 Dt. 6-07-19    

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(3) Rate Substituted By 33/2022 Dt. 30-06-22   

(4) Rate Substituted By 02/2023 Dt. 01-02-23   

357A. 7108 All goods other than those mentioned at S. No. 354 10% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21       (2) Rate Substituted By 02/2023 Dt. 01-02-23   

357B. 7106 All goods other than those mentioned at S. No. 355 10% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21       (2) Rate Substituted By 02/2023 Dt. 01-02-23   
358.

71 (i) Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
(ii) Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
359.

71 (i) Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
(ii) Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
359A 71 Import of gold, silver or platinum by specified banks and other entities (as per List 34) - Nil - (1) New Entry Inserted by 77/17 13/10/17

(2) Tariff Substituted By 34/2019 Dt. 30-09-19     

360. 7104 Rough synthetic gemstones 0.5% - - Rate Substituted By 01/2020 Dt. 02-02-20
361. 7104 Rough cubic zirconia 0.5% - - Rate Substituted By 01/2020 Dt. 02-02-20
362. 7104 Omitted       (1) Rate Substituted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/21 Dt. 01/02/21      

363. 711011 or 71101900 Omitted w.e.f. 05/07/2019     - Omitted By 25/2019 Dt. 6-07-19     
364. 71103100, 711039 00 Rhodium (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
364A 7112 Spent catalyst or ash containing precious metals 9.17% - 9 and 106 (1) New Entry Inserted By 01/2020 Dt. 02-02-20 

(2) Rate Substituted By 02/21 Dt. 01/02/21      

364B. 7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 711041 00, 7110 49 00,7111 00 00, 7112, 7118 All goods 10% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21      

(2) Tariff Substituted By 52/2022 Dt. 3-10-22

(3) Tariff Substituted By 2/2023 Dt. 1-2-23

364C. 7113 Gold or silver findings Explanation.- For the purposes of this entry, "gold or silver findings" means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. 10% - - New Entry Inserted By 02/21 Dt. 01/02/21      
364D.   Omitted w.e.f. 19-11-2022   - -; (1) New Entry Inserted By 26/2022 Dt. 21-05-22 

(2) Omitted By 59/22 Dt. 18/11/22          

365. 72 Omitted   - - (1) Tariff Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18

(2) Omitted By 02/21 Dt. 01/02/21          

366. 7201,

7202,

7203,

7205,

7226 11 00

All goods (Omitted w.e.f 01-05- 2022) 5% - - (1) Entry Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18

(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       

367. 7202 60 00 Ferro-nickel (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
368. 7204 All goods

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

Nil - - (1) Entry Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

(3) Entry Substituted By 02/23 Dt. 01/02/23      

369.   OMITTED w.e.f 02-02- 2022       (1) Entry Substituted By 02/21 Dt. 01/02/21

(2) Omitted By 02/2022 Dt. 01-02-22     

370. 370. 7206, 7207, 7213, 7214, 7215, 7216, 7217, 7221, 7222, 7223, 7225 (except 7225 11 00, 7225 3090, 7225 4019, 7225 50 or 7225 9900), 7226 (except 7226 11 00) 7227 or 7228 Omitted       Omitted By 02/21 Dt. 01/02/21      
371. 7208, 7209, 7210, 7211, 7212, 7225 30 90, 7225 40 19, 7225 50 or 7225 99 00 Omitted       (1) Tariff Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18   

(2) Omitted By 02/21 Dt. 01/02/21       

371A 72101210, 721012 90 All goods 7.5% -   (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18   

(2) Rate Substituted By 02/21 Dt. 01/02/21       

371B 72191200, 72191300, 72192190, 721990 90 All goods 7.5% -   (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18     
372. 7208 Omitted       Omitted By 02/21 Dt. 01/02/21      
373. 7212 40 00 Omitted       Omitted By 02/21 Dt. 01/02/21       
373A. 7218 Omitted       (1) New Entry Inserted By 25/2019 Dt. 6-07-19     

(2) Omitted By 02/21 Dt. 01/02/21      

373B. 7224 Omitted       (1) New Entry Inserted By 25/2019 Dt. 6-07-19  

(2) Omitted By 02/21 Dt. 01/02/21         

374. 7225 19 90 Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00

Provided that nothing contained in this entry shall have effect after 31st March, 2024

Nil - 9 (1) Rate Substituted By 25/2019 Dt. 6-07-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21 

(3) Proviso Inserted By 02/2023 Dt. 01-02-23

     

375.

7225 The following goods, namely: -

Provided that nothing contained in this entry shall have effect after 31st March, 2024

        Proviso Inserted By 02/2023 Dt. 01-02-23
(i) hot rolled coils; Nil - 9 (1) Rate Substituted By 25/2019 Dt. 6-07-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel; Nil - 9 (1) Rate Substituted By 25/2019 Dt. 6-07-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(iii) hot rolled annealed and pickled coils; Nil - 9 (1) Rate Substituted By 25/2019 Dt. 6-07-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21      

(iv) cold rolled full hard,

for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00

Nil - 9 (1) Rate Substituted By 25/2019 Dt. 6-07-19     

(2) Rate Substituted By 02/21 Dt. 01/02/21      

376. 7219, 7220 Omitted       (1) Description Substituted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    

(2) Omitted By 02/21 Dt. 01/02/21      

376A 7225 11 00 All goods 5% - - (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18    
376AA. 7226 11 00 All goods (W.E.F. 01-05-2022) 5% - - ; New Entry Inserted By 02/2022 Dt. 01-02-22
376B. 7226 99 30 Amorphous alloy ribbon 5% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19     
376C. 7229 Omitted       (1) New Entry Inserted By 25/2019 Dt. 6-07-19     

(2) Omitted By 02/21 Dt. 01/02/21      

376D. 7229 INVAR 5% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19     
376E. 72 All goods other than the following, namely: - (i)goods mentioned against S. Nos. 366, 367, 368, 369, 371A, 371B, 374, 375, 376A, 376B and 376D; (ii)seconds and defectives of goods falling under Chapter 72 7.5% - - New Entry Inserted By 02/21 Dt. 01/02/21       
377 73 All goods other than,-

    (i) goods mentioned against serial number 377A;

    (ii) goods mentioned against serial number 377B;

    (iii) goods falling under heading 7318 or 7323;

10% - - (1) Entry Substituted By 27/18 Dt. 23/02/18  

(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      

377A. 7307 29 00, 7307 99 90, 7308 90 90, 7310 29 90, 7320 90 90, 7325 99 99, 7326 19 90, 7326 90 99 All goods other than SIM socket/other mechanical items (Metal) (7326 90 99) for cellular mobile phone 10% - - (1) New Entry Inserted By 49/18 Dt. 20/06/18 w.e.f. 01/08/18   

(2) Entry Substituted By 02/21 Dt. 01/02/21       

377AA. 7318 15 00, 7318 16 00, 7318 29 90 All goods 15% -   Entry Substituted By 02/21 Dt. 01/02/21      
377B 73181500, 73269099 Screw or SIM socket / other mechanical items (metal) for cellular mobile phone 15% - - New Entry Inserted By 57/18 Dt. 07/08/18
378. 7325 Metal parts for use in the manufacture of electrical insulators falling under heading 8546 7.5% - 9  
379. 73 Pipes and tubes for use in manufacture of boilers 7.5% - 9  
380. 7326 90 99 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 5% - 9 and 24 Condition Substituted By 02/21 Dt. 01/02/21      
381. 7408 Flat copper wire for use in the manufacture of photo voltaic ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil - 9  
382. 7404 All goods (Omitted w.e.f 01-05- 2022) 2.5% - - (1) Entry Substituted By 02/21 Dt. 01/02/21      

(2) Omitted By 02/2022 Dt. 01-02-22

383. 7411 or 7412 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
384. 75 All goods (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22
385. 7602 Aluminium scrap (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
386. 7806 Omitted w.e.f. 01-02-2020 5% - - Omitted By 01/2020 Dt. 02-02-20
387. 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10% - 42  
388.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
389.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
390. 8101 99 90 Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% - -  
390A. 8105 20 10 Cobalt mattes and other intermediate products of cobalt metallurgy (Omitted w.e.f 01-05- 2022) 2.5% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19     

(2) Omitted By 02/2022 Dt. 01-02-22

391. 8110 10 00, 8110 20 00 All Goods (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22
391A

 

 

 

8112 61 00, 8112 69 00

 

 

 

The following goods, namely: -       (1) new Entry nserted By 02/2022 Dt. 01-02-22

(2) Omitted By 02/2022 Dt. 01-02-22 w.e.f. 01/05/2022

 

 

 

(i) Unwrought cadmium powders (Omitted w.e.f 01-05- 2022) 5% - -
(ii) Cadmium wrought (Omitted w.e.f 01-05- 2022) 5% - -
(iii) Waste and scrap (Omitted w.e.f 01-05- 2022) 5% - -";
392. 82 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn- out dies exported out of India for repairs 10% - 43  
393. 84 The following goods, namely:-

(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

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
394. 84 Bacteria removing clarifier

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - - Proviso Inserted By 02/2022 Dt. 01-02-22
395. 84 or any other Chapter The following goods, namely:-

(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, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
396. 84 or any other Chapter Machinery or equipment for effluent treatment plant for leather industry

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.

Nil - 44 Proviso Inserted By 02/2022 Dt. 01-02-22 
397. 84 or any other Chapter Goods specified in List 10 required for use in high voltage power transmission project

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

7.5% - 45 (1) Rate Substituted By 01/2020 Dt. 02-02-20

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

398.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
399.

84 or any other Chapter The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:-       Proviso Inserted By 02/2022 Dt. 01-02-22
(1) Machinery or equipment specified in List 11; 5% - 9  
(2) Parts for manufacture of the goods at (1)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - 9  
400.

84 or any other Chapter The following goods(other than old and used) for use in textiles industry; namely: -       Proviso Inserted By 02/2022 Dt. 01-02-22
(1) Machinery or equipment specified in List 12; 5% - 9  
(2) Parts for manufacture of the goods at (1)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - 9  
401.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
402.   OMITTED w.e.f 02-02- 2022       (1) Substituted Tariff By 55/2021 Dt. 29-12-21

(2) Omitted By 02/2022 Dt. 01-02-22

403. 84 or any other Chapter Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil   47 Proviso Inserted By 02/2022 Dt. 01-02-22

404. 27, 29, 31, 38, 39, 73, 82, 84, 85, 87, 89 or 90 Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under:

(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

NIL 12% 48 (1) Description substituted By 31/2019 Dt. 24-09-19     

(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

405.

84 or any other Chapter

The following goods, namely:-       (1) Proviso Inserted By 02/2022 Dt. 01-02-22

(2) Entry Substituted By 02/2023 Dt. 01-02-23

(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW 5% - 49  
(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-

(a) Special bearings,

(b) Gear box,

(c) Yaw components,

(d) Wind turbine controllers, and

(e) Parts of the goods specified at (a) to (d)

5% - 49  
(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators 5% - 49  
(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators 5% - 49  
(5) Raw materials for the manufacture of,-

(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.

5% - 49  
406. 84 or any other Chapter Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.

5% - 9 and 24 (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

(3) Entry Substituted By 02/2023 Dt. 01-02-23

407. 84 or any other Chapter Goods required for,-

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new capacity with non - ODS technology.

Explanation.- "Goods" , for the purpose of this entry means goods which are designed exclusively for non-ODS technology

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - 50  Proviso Inserted By 02/2022 Dt. 01-02-22

408. 84 or any other Chapter (A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant; and

(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - 9 and 51 (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

409. 84 or any other Chapter Goods specified in List 13 required for setting up crude petroleum refinery

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22

410. 84 or any other Chapter The following goods, namely:-

(1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;

(2) Parts of the kits specified at (1)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.

5% - 9 and 52 (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

411.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
412.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
413. 84 or any other Chapter All goods, for renovation or modernization of a power generation plant (other than captive power generation plant)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.

5% - 9 and 53 (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

414. 84 or any other Chapter All goods, imported by a manufacturer- supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant)

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.

5% - 9 and 54 (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

415.

84 or any other Chapter (a) Parts of catalytic convertors, for manufacture of catalytic convertors 5% - 9 (1) Rate substituted By 01/2020 Dt. 02-02-20
(b) The following goods for use in the manufacture of catalytic convertors or its parts, namely: -

    (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;

7.5% - 9 description and rate substituted By 01/2020 Dt. 02-02-20
415A. 7110 Platinum or Palladium for use in the manufacture of: -

(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;

(ii) all goods falling under sub-heading 3815 12.

7.5% - 9

 New Entry Inserted By 01/2020 Dt. 02-02-20
416. 2825 60 20 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters 5% - 9  
417. 2846 10 90 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5% - 9  
418. 3824 99 00 Zeolite for use in the manufacture of washcoat for catalytic converters 5% - 9 (1) Tariff Substituted By 55/2021 Dt. 29-12-21

419. 2818 20 90 Aluminium Oxide for use in the manufacture of washcoat for catalytic converters 5% - 9  
420. 2818 20 90 Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors 5% - 9  
421.

84, 85 or 90 (i) Goods specified in List 16, other than those falling under tariff items 8517 61 00, 8517 62 90, 8517 69 90, required for basic telephone service, cellular mobile telephone service, internet service or closed users's group 64 KBPS domestic data network via INSAT satellite system service Nil - 55  
(ii) Parts, for manufacture of the goods at (i) Nil - 9  
422. 84, 85 or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Nil - 9  
423. 84, 85 or 90 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips Nil - 9  
424.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22

425.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22

 

426. 84, 85 or any Chapter The goods specified in List 19, for the manufacture of goods falling under heading/subheading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 00 00

(2) Parts, for manufacture of the goods at (1)

Nil - 9 Tariff Substituted By 55/2021 Dt. 29-12-21
427. 84, 85 or 90 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
428. 84, 85 or 90 The following goods, imported by an accredited press cameraman:-

(i) Photographic cameras;

(ii) cinematographic cameras;

(iii) digital cameras; and

(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras

Nil - 58  
429. 84, 85 or 90 The following goods, imported by an accredited journalist:-

(i) Personal computers including lap top personal computers;

(ii) typewriters; and

(iii) fax machines

Nil - 59  
430.

84, 85 or 90 (1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-       Proviso Inserted By 02/2022 Dt. 01-02-22

(a) Goods specified in List 21 5% - 60(i) and 9 Condition substituted By 02/21 Dt. 01/02/21      
(b) Goods specified in List 22 Nil - 60(i) and 9 Condition Substituted Amended By 02/21 Dt. 01/02/21      
(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-        
(a) Goods specified in List 21 5% - 60(ii) and 9  Condition Substituted By 02/21 Dt. 01/02/21      
(b) Goods specified in List 22 Nil - 60(ii) and 9 Condition Substituted By 02/21 Dt. 01/02/21      
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.        
431.    OMITTED w.e.f 02-02- 2022       (1) Condition Substituted By 02/21 Dt. 01/02/21      

(2) Omitted By 02/2022 Dt. 01-02-22

432.

84, or any Chapter The following goods (other than old and used) for use in the textile industry, namely:-         Proviso Inserted By 02/2022 Dt. 01-02-22

(1) Machinery or equipment specified in List 24 and List 25; 5% - -  
(2) Parts, for manufacture of the goods at (1) 5% - 9  
Provided that nothing contained in this entry shall have effect after the 31st March, 2023.        
433. 84 or any chapter Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector.

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.

Nil - 44 Proviso Inserted By 02/2022 Dt. 01-02-22

434.

84 or any Chapter The following goods (other than old and used) for use in the silk textile industry, namely:-       Proviso Inserted By 02/2022 Dt. 01-02-22

(i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing; 5% - 9  
(ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments Nil - -  
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.        
435.

84 or any Chapter The following goods, namely:-        
(A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour; 5% - -  
(B) Mailroom equipment suitable for use with (A), namely:-

(i) overhead conveyor gripper;

(ii) stacker;

(iii) wrapper;

(iv) labeller;

(v) strapper;

(vi) inserters;

(vii) delivery conveyors

5% - 31  
436. 84 or 85 Spares, supplied with outboard motors for maintenance of such outboard motors

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - 62 Proviso Inserted By 02/2022 Dt. 01-02-22

437. 84 or 85 Braille printer or Braille embosser or Braille display, specially designed for computer systems Nil - -  
438. 84 or 85 Truck refrigeration unit Nil - -  
439. 84, 85 or 90 Goods specified in List 27, designed for use in the leather industry or the footwear industry

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
440. 84 Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne disease.

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
441. 84 Spinnerettes made interalia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India 10% - 63  
442. 84 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 7.5% - 64 Rate Substituted By 02/2022 Dt. 01-02-22

443.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
444. 84 Geothermal ground source heat pumps

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - - Proviso Inserted By 02/2022 Dt. 01-02-22
445. 84 or any other Chapter Following goods for making of gem and jewellery -

(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.

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
446. 8431 Parts and components for manufacture of tunnel boring machines 2.5% - 9 Entry Substituted By 02/21 Dt. 01/02/21      
447.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
448.

84 or any other Chapter (A) The following goods,namely: -

(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

2.5% - - (1) Description substituted By 01/2020 Dt. 02-02-20

(2) Proviso Inserted By 02/2022 Dt. 01-02-22

(B) Parts and components required for manufacture of goods specified at (A) 2.5% - 9  
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.        
448A. 8407 All goods other than engines of-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703, or (iii)motor cycles falling under heading 8711.

7.5% - - New Entry Inserted By 06/18 Dt. 02/02/18
448B. 8407 21 00 Outboard Motors

Omitted w.e.f. 01-05-2022

5% - - (1) New Entry Inserted By 06/18 Dt. 02/02/18

(2) Omitted By 02/2022 Dt. 01-02-22

448C. 8408 All goods other than engines of-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or (iii)motor cycles falling under heading 8711.

7.5% - - New Entry Inserted By 06/18 Dt. 02/02/18
448D. 8409 All goods other than parts suitable for use solely or principally with the engines, of heading 8407 or 8408, of a kind used in-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711.

7.5% - - New Entry Inserted By 06/18 Dt. 02/02/18
448E. 8483 10 91 All goods other than Crank shaft for engines falling under heading 8407 of-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711.

7.5% - - New Entry Inserted By 06/18 Dt. 02/02/18
448F. 8483 10 92 All goods other than Crank shaft for engines falling under heading 8408 of-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711.

7.5% - - New Entry Inserted By 06/18 Dt. 02/02/18
448G. 8414 40 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

7.5% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21

(2) Description Substittued By 21/2021 Dt. 31-03-21      

      

448H. 8414 80 (except 8414 80 11) All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

7.5% - - (1) New Entry Inserted By 02/21 Dt. 01/02/21

(2) Description Substittued By 21/2021 Dt. 31-03-21      

      

449.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
449A. 8415 90 00 All goods other than indoor or outdoor units of split-system air conditioner 10% - - (1) New Entry Inserted By 25/2019 Dt. 6-07-19     
450.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
451. 8419 Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system Nil - 9  
451A. 8419 89 10 All goods other than pressure vessels 7.5% - - New Entry Inserted By 01/2020 Dt. 02-02-20
451B. 8419 Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee 7.5% -   - New Entry Inserted By 02/2022 Dt. 01-02-22

452. 8419 19 20 Water heaters (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Description susbtituted By 55/2021 Dt. 29-12-21

(2) Omitted By 02/2022 Dt. 01-02-22

452A. 8421 39 20, 8421 39 90 All goods (Omitted w.e.f 01-05- 2022) 7.5% - -"; (1) New Entry Inserted By 25/2019 Dt. 6-07-19   

(2) Description susbtituted By 55/2021 Dt. 29-12-21 

(3) Omitted By 02/2022 Dt. 01-02-22

453. 8421 Omitted w.e.f. 05/07/2019   - - Omitted By 25/2019 Dt. 6-07-19     
454. 8421 99 00 All goods other than Reverse Osmosis (RO) membrane element for household type filters 7.5% - -  
455. 84223000, 84224000 or 84229090 All goods

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5%     Proviso Inserted By 02/2022 Dt. 01-02-22

456.

  Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20
457.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
458. 8438 All goods

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22

459.   Omitted w.e.f. 01-01-2020       Omitted By 01/2020 Dt. 02-02-20
460.

8446, 8448 The following goods(other than old and used) for use in the textile industry, namely: -       Proviso Inserted By 02/2022 Dt. 01-02-22

(i) Shuttle less looms; Nil - -  
(ii) parts and components for manufacture of the goods at (i) Nil - 9  
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.        
461. 8444, 8445, 8446, 8447, 8448 (except 8448 31 00), 8449 All Goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023 (W.E.F. 01-04-2022) 5% -   -"; Description Substituted By 02/2022 Dt. 01-02-22 w.e.f.01-04-22 
461A 8448 The following goods, namely: -

(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).

Nil - -. New Entry Inserted By 72/18 Dt. 28/09/18 

462. 8483 40 00 Ball screws for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 2.5% - 9 Description substituted By 06/18 Dt. 02/02/18 
463. 8466 93 90 Linear Motion Guides for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 2.5% - 9 Description substituted By 06/18 Dt. 02/02/18 
464. 8537 10 00 CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 2.5% - 9 Description substituted By 06/18 Dt. 02/02/18 
464A.

7325 10 00, 8477 90 00, 8483 40 00 The following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00):       New Entry Inserted By 02/2022 Dt. 01-02-22

(i) S. G. Ingot Castings (7325 10 00) 7.5% - 9  
(ii) Linear Motion Guides (8477 90 00) 5% - 9  
(iii) Ball Screws (8483 40 00) 5% - 9  
465.   Omitted w.e.f. 01-02-2020       Omitted By 01/2020 Dt. 02-02-20 
466.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22

467.

8472 90 or 8473 40 The following goods, namely:-        
(i) Cash dispenser or automatic bank note dispenser; Nil - -  
(ii) Parts and components of the goods mentioned at (i) Nil - 9  
468.

84 or 85 The following goods, namely : -        
(i) Micro ATMs as per standards version 1.5.1; Nil - -  
(ii) Fingerprint reader/scanner other than Fingerprint reader/ scanner for use in manufacturing of cellular mobile phones Nil - - Description substituted By 01/2020 Dt. 02-02-20
(iii) Iris scanner; Nil - -  
(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); Nil - -  
(v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. Nil - 9  
469. 8472 90 or 8473 40 Atmospheric water generator

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
470. 8479 30 00 All goods

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

5% - - Proviso Inserted By 02/2022 Dt. 01-02-22
471. Any Chapter All parts for use in the manufacture of LED lights or fixtures including LED Lamps 10% - 9 Rate substituted By 02/21 Dt. 01/02/21      
472. Any Chapter All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps 10% - 9 Rate substituted By 02/21 Dt. 01/02/21      
473. 85 Omitted 10% - - Omitted By 29/18 Dt. 01/03/18   
474.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
475. 85 or any other Chapter Goods specified in List 28 5% - 55 or 56 or 57, and 65  
476. 85 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 66  
477. 85 or any other Chapter Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom. Nil Nil 67  
478. 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 29, imported by a licensed amateur radio operator 5% - 68  
479. 85 or any other Chapter The following goods, namely:-

(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, -

(i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or

(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or

(iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology;

(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.

(3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

Nil - 69 Proviso Inserted By 02/2022 Dt. 01-02-22

480. 85 or any other Chapter Goods imported for being tested in specified test centers Nil Nil 70  
481.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
481A.   OMITTED w.e.f 02-02- 2022       (1) New Entry Inserted By 25/2019 Dt. 6-07-19      

(2) Omitted By 02/2022 Dt. 01-02-22

482. 84 or 85 (1) Newspaper page transmission and reception facsimile system or equipment;

(2) Telephoto transmission and reception system or equipment

5% - 71 .  
483.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
484.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
485.   Omitted w.e.f. 02-02-2022   - - Omitted By 02/2022 Dt. 01-02-22
485A. 8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

10%

- - (1) New Entry Inserted By 02/21 Dt. 01/02/21      

(2) Description substituted By 21/2021 Dt. 31-03-21      

(3) Tariff substituted By 55/2021 Dt. 29-12-21

486.   Omitted w.e.f. 01-02-2020   - - Omitted By 01/2020 Dt. 02-02-20
487. 8502(except 8502 11 00, 8502 20 10, 8502 40 00), All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
488. 8503 00 10, 8503 00 21 or 8503 00 29 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
489. 8504 10 10, 8504 10 20 or 8504 10 90 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
489 A. 8511 All goods other than of a kind used in conjunction with engines of:-

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711.

7.5%   - - New Entry Inserted By 06/18 Dt. 02/02/18 
489AA. 8516 80 00 Heat Coil for use in the manufacture of Electric Kitchen Chimneys falling under tariff item 8414 60 00 15% - 9 New Entry Inserted By 02/23 Dt. 01/02/23 
489B. 8518 The following goods for use in the manufacturing of Microphones falling under tariff item 8518 10 00, namely: -

(i) Microphone Cartridge;

(ii) Microphone Holder;

(iii) Microphone Grill;

(iv) Microphone Body.

Nil - 9 Omitted By 01/2020 Dt. 02-02-20
490. 8537 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

7.5% - - Description substituted By 21/2021 Dt. 31-03-21      

491. 8544 (except 8544 30 00 and 8544 70) All goods (other than USB Cable for cellular mobile phone) 10% - - (1) Entry substituted By 06/18 Dt. 02/02/18 

(2) Entry substituted By 02/21 Dt. 01/02/21      

492. 8546 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
493. 8547 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - Omitted By 02/2022 Dt. 01-02-22
494. 9030 31 00, 9030 90 10 All goods (Omitted w.e.f 01-05- 2022) 7.5% - - (1) Tariff substituted By 21/2021 Dt. 31-03-21      

(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

494A. 9032 89 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

7.5% - - ; New Entry Inserted By 21/2021 Dt. 31-03-21      

495. 8507 Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles.

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'.

15% - 9 and 72 (1) Tariff and Rate substituted By 03/2019 Dt. 29-01-19 (2) Rate Substituted by 21/2021 dated 31-03-21
496.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
497. 8504 Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters 5% - 9 and 24 Condition substituted By 02/21 Dt. 01/02/21      
498. 8507 90 Battery separators 5% - -  
499. 8529 90 90 Parts of Radio Trunking terminals 5% - - Entry substituted By 06/18 Dt. 02/02/18 
499A 8521 90 90 All goods other than Digital video Recorder (DVR/Network Video Recorder (NVR) 10% -   New Entry Inserted by 92/17 dt. 14/12/17

 

500. 8523 CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers Nil - -  
501.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
502. 8525 89 00 Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones Nil - - (1) Description substituted By 40/18 Dt. 02/04/18  

(2) Tariff substituted By 55/2021 Dt. 29-12-21

502A 8525 81 to 8525 89 All goods other than CCTV Camera/IP camera 10% -   (1) New Entry Inserted by 92/17 dt. 14/12/17

(2) Tariff substituted By 55/2021 Dt. 29-12-21

503. 8523 Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad Nil - -  
504. 85 or any other Chapter Parts and Components of Digital Still Image Video Cameras Nil - 9  
505.   OMITTED w.e.f 02-02- 2022       Omitted By 02/2022 Dt. 01-02-22
506.   OMITTED w.e.f 02-02- 2022       (1) Description substituted By 01/2020 Dt. 02-02-20

(2) Omitted By 02/2022 Dt. 01-02-22

507.   OMITTED w.e.f 02-02- 2022       (1) Tariff substituted By 37/2019 Dt. 30-12-19      

(2) Description substituted By 01/2020 Dt. 02-02-20

(3) Omitted By 02/2022 Dt. 01-02-22

508.   OMITTED w.e.f 02-02- 2022       (1) Description substituted By 01/2020 Dt. 02-02-20 

(2) Omitted By 02/2022 Dt. 01-02-22

509. 85 or any other Chapter (a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely:-

    (i) populated printed circuit boards;

    (ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above

Nil - 9 Description substituted By 25/2019 Dt. 6-07-19     
510. 85 or any other Chapter (a) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely: -

    (i) populated printed circuit boards;

    (ii) charger or power adapter

(b) Sub-parts for use in manufacture of items covered in (a) above.

Nil - 9 (1) Description substituted By 01/2020 Dt. 02-02-20
511. 85 or any other Chapter (a) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 81 to 8525 89, other than the following items, namely:-

    (i) populated printed circuit boards;

    (ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above

Nil - 9 (1) Description substituted By 25/2019 Dt. 6-07-19      

(2) Tariff substituted By 55/2021 Dt. 29-12-21

512. 85 or any other Chapter (a) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack;

(b) Sub-parts for use in manufacture of items mentioned at (a) above.";

2.5 - 9  (1) Description substituted By 03/2019 Dt. 29-01-19

(2) Description and rate Substituted By 02/21 Dt. 01/02/21      

512A. Any Chapter Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) of Lithium-ion battery and battery pack 2.5% - 9 New Entry By 02/21 Dt. 01/02/21      
513.

Any Chapter (a) Parts or components for use in manufacture of populated printed circuit board of,-

(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;

Nil - 9 (1) Tariff substituted By 37/2019 Dt. 30-12-19      

(2) Omitted (a)(i) By 02/2021 Dt. 01-02-21      

(3) Tariff substituted By 55/2021 Dt. 29-12-21

(4) (a)ii, (iii)(iv) omitted By 02/2022 Dt. 01-02-22

(b) Sub-parts for use in the manufacture of the parts or components in item (a) above. Nil - 9  
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.        
514. 8529 Omitted       (1) Rate Substituted by 92/17 dt. 14/12/17

(2) Omitted By 06/18 Dt. 02/02/18 

515. 8540 11 Omitted w.e.f. 01-02-2020 Nil - - (1) Omitted By 01/2020 Dt. 02-02-20
515A 8524 Open cell (15.6" and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 5% - 9 (1) New Entry Inserted By 32/18 Dt. 23/03/18  

(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

515B 8524 The following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely: -

(i) Chip on Film;

(ii) Printed Circuit Board Assembly (PCBA);

(iii) Cell (glass board/substrate).

2.5% - 9 (1) Entry Substituted By 30/19 Dt. 17/09/19  

(2) Rate substituted By 42/2020 Dt. 11-11-20

(3) Tariff substituted By 55/2021 Dt. 29-12-21

(4) Rate substituted By 2/2023 Dt. 1-02-23

516. 8524 The following goods for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely:-

(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.

10% - 9 (1) Entry Substituted By 06/18 Dt. 02/02/18 

(2) (i) omitted By 32/18 Dt. 23/03/18   (3) Tariff substituted By 55/2021 Dt. 29-12-21

516A. 8529 10 99 8529 90 90 Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527 10% - - New Entry Inserted By 06/18 Dt. 02/02/18 
516B. 8529 10 99 8529 90 90   Parts suitable for use solely or principally with the apparatus of headings 8528, namely :-

(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).

  10% - - New Entry Inserted By 06/18 Dt. 02/02/18 
516C. 8536 41 00, 8536 49 00 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

10% - " (1) Inserted By 02/2021 Dt. 01-02-21      

(2) Description substituted By 21/2021 Dt. 31-03-21      

517. 8540 71 00 Magnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens Nil - 9  
518. 8549 (except 8549 99 00) Battery scrap and battery waste 5% - - Tariff substituted By 55/2021 Dt. 29-12-21
519. Any Chapter Raw materials or parts for use in manufacture ofe-Readers 5% - 9  
520. 86 Loco simulators 5% - -  
521. 86 or any Chapter Train protection and warning system 7.5% - -  
522. 8609 00 00 Refrigerated containers 5% - -  
523. 86040000 Track machines and parts 7.5% - -  
523 A. Any Chapter Parts, sub-parts, inputs or raw material for use in manufacture of Lithium ion cells falling under tariff item 8507 60 00 Nil - 9"; New Entry Inserted By 03/2019 Dt. 29-01-19
524.

8702 or 8704 Motor vehicles (excluding electrically operated vehicles), if imported, -

(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, -

      (1) Description susbtituted By 03/2019 Dt. 29-01-19

(2) Entry Substituted By 25/2019 Dt. 6-07-19     

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% - - (1) Rate substituted By 06/18 Dt. 02/02/18 

(2) Entry Substituted By 25/2019 Dt. 6-07-19     

(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 25% - - (1) Rate substituted By 06/18 Dt. 02/02/18

(2) Entry Substituted By 25/2019 Dt. 6-07-19     

(2) other than (1) above. 40% - -  (1) Entry Substituted By 25/2019 Dt. 6-07-19     
525.

8702 or 8704 Electrically operated vehicles, if imported,-

(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, -

  -   - (1) Entry Substituted By 03/2019 Dt. 29-01-19

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis 15% - - (1) Entry Substituted By 03/2019 Dt. 29-01-19

(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

(b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis 25% - - (1) Entry Substituted By 03/2019 Dt. 29-01-19

(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

(2) in a form other than (1) above,- 40% - ; (1) Entry Substituted By 03/2019 Dt. 29-01-19

(2) Entry Substituted By 02/2022 Dt. 01-02-22

Explanation. - For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation.";        
526.

8703 Motor cars and other motor vehicles (excluding electrically operated vehicles) principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,- (1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-       Description Substituted By 03/2019 Dt. 29-01-19

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% - - Rate substituted By 06/18 Dt. 02/02/18 
(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. 35% - -  Rate substituted By 02/23 Dt. 01/02/23 
(2) in any other form,-        
(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both; 100% - -  
(b) other than (a) above 70% - -  Rate substituted By 02/23 Dt. 01/02/23 
526A.

8703 Electrically operated vehicles, if imported,-

(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, -

  - - (1) New Entry Inserted By 03/2019 Dt. 29-01-19

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis 15% - - (1) Rate substituted By 01/2020 Dt. 02-02-20 w.e.f.01-04-20

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis 35% - - (1) Rate substituted By 01/2020 Dt. 02-02-20 w.e.f.01-04-20 

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(3) Rate substituted By 02/23 Dt. 01/02/23

(2) in a form other than (1) above,-        
(a) with a CIF value more than US $40,000 100% - - (1) Entry Substituted By 02/2022 Dt. 01-02-22 
(b) other than (a) above 70% - ". (1) Entry Substituted By 02/2022 Dt. 01-02-22

(2) Rate substituted By 02/23 Dt. 01/02/23

Explanation. - For the removal of doubts, the exemption contained in items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation.";        
527 8507 60 00 Lithium ion cell for use in manufacture of battery or battery pack, other than those mentioned against S. Nos. 527A and 527B 5% - 9 (1) Entry substituted By 03/2019 Dt. 29-01-19

(2) Entry substituted By 02/2021 Dt. 01-02-21      

527A 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of cellular mobile phone

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

5% - 9 (1) New Entry Inserted By 02/2021 Dt. 01-02-21      

(2) Proviso Inserted By 02/2022 Dt. 01-02-23      

527B 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024.

5% - 9 (1) New Entry Inserted By 02/2021 Dt. 01-02-21

(2) Proviso Inserted By 02/2022 Dt. 01-02-23      

      

528. Any Chapter Omitted w.e.f. 01-04-2021 Nil - 9 (1) Description substituted By 03/2019 Dt. 29-01-19

(2) Description substituted By 25/2019 Dt. 6-07-19     

(3) Omitted By 21/2021 Dt. 31-03-21      

528 A. 8507 Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle 15% - 9 (1) New Entry Inserted By 03/2019 Dt. 29-01-19

(2) Rate Substituted By 21/2021 Dt. 31-03-21      

528AA. 8504 40 30 Battery charger for use in manufacture of electrically operated vehicle or hybrid vehicle. 15% - 9; New Entry Inserted By 21/2021 Dt. 31-03-21      

528B 8507 60 00 Lithium ion battery or battery pack of cellular mobile phones 15% - - New Entry Inserted By 02/2021 Dt. 01-02-21      
528C 8507 60 00 All goods other than the following, namely: - (i)goods mentioned against S. Nos. 528A and 528B; (ii)Power Bank 10% - - New Entry Inserted By 02/2021 Dt. 01-02-21      

529. Any Chapter Omitted w.e.f. 01-04-2021 Nil - 9 (1) Description susbtitued By 03/2019 Dt. 29-01-19

(2) Condition substituted By 25/2019 Dt. 6-07-19     

(3) Omitted By 21/2021 Dt. 31-03-21      

530. 8704 Refrigerated motor vehicles Nil - -  
530A. 8708 All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704 10% - - New Entry Inserted By 06/18 Dt. 02/02/18  
531.

8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation-

(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with-

      Entry Substituted By 26/18 Dt. 12/02/18  
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% - - (1) Rate substituted By 06/18 Dt. 02/02/18 

(2) Entry Substituted By 26/18 Dt. 12/02/18  

(b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly; 25% - - Entry Substituted By 26/18 Dt. 12/02/18   
(2) in a form other than (1) above. 50% - - Entry Substituted By 26/18 Dt. 12/02/18  
531A.

8711 Electrically operated vehicles, if imported,- (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, brake system, whether or not individually pre-assembled, with, -

  - - (1) New Inserted By 03/2019 Dt. 29-01-19

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis 15% - - (1) Rate substituted By 01/2020 Dt. 02-02-20 w.e.f.01-04-20

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(b) any of the above components, parts or sub- assemblies inter-connected with each other but not mounted on a chassis 25% - - (1) Rate substituted By 01/2020 Dt. 02-02-20 w.e.f.01-04-20 

(2) Entry Substituted By 02/2022 Dt. 01-02-22

(2) in a form other than (1) above 50% - - Entry Substituted By 02/2022 Dt. 01-02-22
Explanation. - For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation.";        
532. 8714 91 00, 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99 All goods other than Bicycle parts and components 15% - - Rate substituted By 02/2021 Dt. 01-02-21      

532A. 39,40,58,70,72 73,83,84,85, 87,90 Vehicles, automobile parts/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and/or certification Nil - 113 Entry Inserted By 02/2023 Dt. 01-02-23
533. 88 Gliders, or simulators of aeroplanes or simulators of helicopters Nil - -  
534. 88 or any other Chapter Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil - 9 and 74 Condition substituted By 02/2021 Dt. 01-02-21      

535. 88 or any Other Chapter Raw materials -

(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)

Nil - 9 Description substituted By 55/2021 Dt. 29-12-21

535A. Any Chapter Components or parts, including engines, of aircraft of heading 8802 -

(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), imported by Public Sector Units under the Ministry of Defence

Nil - 9 and 109 (1) New Entry Inserted By 02/2021 Dt. 01-02-21      

(2) Description substituted By 55/2021 Dt. 29-12-21

536. 88 or any other Chapter Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of

(i) aircraft falling under heading 8802 or 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.

Nil - 75 Description substituted By 55/2021 Dt. 29-12-21

537. 8802 (except 8802 60 00) All goods Nil Nil 76  
538. 8807 Components or parts, including engines, of aircraft of heading 8802 Nil - 77 Tariff substituted By 55/2021 Dt. 29-12-21

539 88 or any other Chapter (a) Satellites and payloads;

(b) Ground equipments brought for testing of (a)

Nil Nil 78 Entry substituted By 05/18 Dt. 25/1/18
539A 88 or any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5 5 107 (1) New Entry Inserted By 05/18 Dt. 25/1/18 

(2) Condition susbtituted By 01/2020 Dt. 02-02-20

540. 8802 (except 8802 60 00) All goods Nil - 79  
541. 8802 Helicopters(Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22 
542. 8802 (except 8802 60 00) All goods Nil - 80  
543. 8802 (except 8802 60 00) All goods 2.5% - 81  
543A. 8802 20 00, 8802 30 00, 8802 40 00 All goods other than those covered under S. Nos. 537, 540, 542 and 543 2.5% - - New Entry Inserted By 02/23 Dt. 01/2/23
544. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 26  
545. Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) 2.5% - - Tariff and Description substituted By 55/2021 Dt. 29-12-21

546. Any Chapter Parts (other than rubber tubes), of aircraft of heading 8802 Nil - 27  
547. 8807 10 00,

8807 20 00,

8807 30 00

All goods (Omitted w.e.f 01-05- 2022) 2.5% - - (1) Tariff substituted By 55/2021 Dt. 29-12-21

(2) Omitted By 02/2022 Dt. 01-02-22 

547A 88 or any Chapter Aircrafts, aircraft engines and other aircraft other chapter parts imported into India under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 - Nil 102 New Entry Inserted By 65/2017 Dt. 8-8-17
548. 89 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods Nil - 82  
549. 89 or any other Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit.

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.

Nil - 9  
550. 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. Nil - 83  
551. 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 84  
552. 8902 00 10 Trawlers and other fishing vessels(Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22 
553. 8902, 8904 00 00 or 8905 90 All goods (excluding vessels and other floating structures as are imported for breaking up) 5% - 84  
554. 89051000 All goods (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22 
555. 8906 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil - 84  
556. 890710 00 All goods (Omitted w.e.f 01-05- 2022) Nil - - Omitted By 02/2022 Dt. 01-02-22 
557. 89080000 All goods (Omitted w.e.f 01-05- 2022) 2.5% - - Omitted By 02/2022 Dt. 01-02-22 
557A 89 Rigs and ancillary items imported for oil or gas exploration and production taken on lease by the importer for use after import under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 - Nil 102 (1)New Entry Inserted by 77/17 dt. 13/10/17

(2) Description substituted By 34/2019 Dt. 30-09-19     

557B Any Chapter All goods, vessels, ships [other than motor vehicles] imported under lease, by the importer for use after import under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 - Nil 102 (1) New Entry Inserted by 85/17 dt. 14/11/17

(2) Description substituted By 34/2019 Dt. 30-09-19     

557C 89 Ships/ Vessels for providing cable laying or repairing services in Indian Customs waters -- Nil 105"; (1) New Entry Inserted By 34/2019 Dt. 30-09-19     
558. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52of 1962).

Explanation: Nothing contained in this exemption shall have effect on or after 24th day of November, 2015

Nil - 85  
559. Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906

Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No. 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

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.

Nil - 9 (1) Description substituted By 02/2021 Dt. 01-02-21      

(2) Proviso Inserted By 02/2023 Dt. 01-02-23      

560. Any Chapter Parts, for repairs of dredgers Nil - -  
561. 90 Coronary stents and coronary stent systems for use with cardiac catheters Nil - -  
562. 90 Endovascular stents Nil - -  
563. 9019 10 20, 9022 90 10 or 9022 90 30 Goods required for medical, surgical, dental or veterinary use

Explanation. - For the purposes of this entry, the term "Goods" refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof

5% - - (1) Description substituted By 21/2021 Dt. 31-03-21      

(2) Entry substituted By 02/2022 Dt. 01-02-22 

 

563A. 9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30) All goods, other than the following, -

    (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, <500 mA) (9022 14 10);

      (f) X-Ray Grid (9022 90 90);

      (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).

7.5% - - (1) Inserted By 06/18 Dt. 02/02/18 

(2) Description substituted By 21/2021 Dt. 31-03-21   

(2) Tariff & Description substituted By 02/2022 Dt. 01-02-22    

564. 90 or any other Chapter Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely:-

    (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, <500 mA) (9022 14 10);

    (f) X-Ray Grid (9022 90 90);

    (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).

2.5% - 9 (1) Description substituted By 21/2021 Dt. 31-03-21      

(2) Description substituted By 02/2022 Dt. 01-02-22    

564A. 9018 Static User Interface for use in manufacture of X-Ray machines (heading 9022) (OMITTED W.E.F. 01-04-2022) 5% - 9 (1) New Entry Inserted By 21/2021 Dt. 31-03-21      

(2) Omited By 02/2022 Dt. 01-02-22    

564B 9022 The following goods for use in manufacture of X-Ray machines (heading 9022), namely:-

(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)

10% - 9 (1) New Entry Inserted By 21/2021 Dt. 31-03-21      

 

(2) Omited By 02/2022 Dt. 01-02-22    

564C 9022 The following goods for use in manufacture of X-Ray machines (heading 9022), namely:-

(i)X-Ray Grid;

(ii)Multi Leaf Collimator/Iris (OMITTED W.E.F. 01-04-2022)

5% - 9 (1) New Entry Inserted By 21/2021 Dt. 31-03-21   

(2) Omited By 02/2022 Dt. 01-02-22       

 

565. 90 or any other Chapter The following goods for use in the manufacture of Flexible Medical Video Endoscope (heading 9018), namely :-

(i) CCD/CMOS Camera Sensor;

(ii) Main printed circuit board of CCD/CMOS Camera Sensor;

(iii) Objective Lens for CCD/CMOS Camera Sensor; (iv) Light Guide/Image Guide optical fiber bundle;

(v) Ultrasound Transducer;

(vi) Main printed circuit board of Ultrasound Transducer.

2.5% - 9  
566. Any Chapter Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 2.5% - 9  
567. Any Chapter Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve Nil - 9  
568. Any Chapter Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers) 2.5% - 9  
569.

Any Chapter The following goods, namely:-

       
(a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets; 5% - -  
(b) Accessories of the medical equipment at (a); 5% - -  
(c ) Parts required for the manufacture of the medical equipment at (a)

5% - 9  
570. 90 or any other Chapter Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil - 86  
571. 90 or any Chapter Artificial Heart (left ventricular assist device) Nil - -  
572. 90 or any Chapter Patent ductus arteriosus/ Atrial septal defect occlusion device 5% - -  
573.

90 or any other Chapter (a) The following goods for physically disabled persons, namely:

(i) Crutches;

(ii) Wheel chairs

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers;

(vi) Artificial limbs

Nil - -  
(b) Parts of goods at (a) Nil - -  
574. 90 or any other Chapter Parts for the manufacture of hearing aids including deaf aids Nil - -  
575. 90 or any other Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5%   87  
576. 90 or any other Chapter Blood Glucose Monitoring System(Glucometer) and test strips 5% - -  
577. 90 or any other Chapter Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use 5% - 88  
578. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 30 Nil - -  
578A. Any Chapter Raw materials, parts or accessories for the manufacture of Cochlear Implants Nil - 9 New Entry Inserted By 06/18 Dt. 02/02/18 
579. 90 or any other Chapter Survey (DGPS) instruments, 3D modeling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting of minerals 2.5% - 89  
580. 9022 X-Ray Baggage Inspection Systems and parts thereof Nil - 90  
581. 90 or any other Chapter Portable X-ray machine / system Nil - 91  
581A 9028 30 All goods other than Smart Meter 10% -   New Entry Inserted by 92/17 dt. 14/12/17
581B. 9031 80 00 All goods other than those suitable for use in -

    (i) motor vehicles falling under heading 8702 or 8704;

    (ii) motor cars falling under heading 8703; or

    (iii) motor cycles falling under heading 8711

7.5% - - (1) New Entry Inserted By 02/2021 Dt. 01-02-21      

(2) Description substituted By 21/2021 Dt. 31-03-21      

582. 91 or 9804 90 00 Braille watches and braille one-day alarm clocks Nil - -  
583. 91 Parts and cases of braille watches, for the manufacture of Braille watches Nil - 9  
584. 9108, 9110 or 9114 30 10 Watch dials and watch movements (Omitted w.e.f 01-05- 2022) 5% - - Omited By 02/2022 Dt. 01-02-22     
585. 93 Air rifles or air pistols of 0.177 calibre Nil - -  
586. 93 Air pellets of air rifles or air pistols, of 0.177 calibre Nil - -  
586A   Omitted   -   (1) New Entry Inserted by 92/17 dt. 14/12/17

(2) Omitted By 06/18 Dt. 02/02/18 

587. 9405 50 00 Solar lanterns or solar lamps 15% - - (1) Rate Substituted By 02/2021 Dt. 01-02-21      

(2) Tariff substituted By 55/2021 Dt. 29-12-21

588.   OMITTED w.e.f 02-02- 2022       (2) Omited By 02/2022 Dt. 01-02-22    
589.   OMITTED w.e.f 02-02- 2022       (2) Omited By 02/2022 Dt. 01-02-22    
590.   OMITTED w.e.f 02-02- 2022       (2) Omited By 02/2022 Dt. 01-02-22    
591. 9503 00 91 Parts of electronic toys for manufacture of electronic toys. 25% - 9 (1) Entry Substituted By 02/2021 Dt. 01-02-21      

(2) Tariff & Rate substituted By 02/2022 Dt. 01-02-22    

592. 9503 Omitted       Omitted By 02/2021 Dt. 01-02-21      

593. 9504 Parts of video games for the manufacture of video games 5% - 9  
594. 9506 (i) Snow-skis and other snow-ski Equipment

(ii) Water-skis, surf-boards, sailboards and other water-sport equipment

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.

Nil - - Proviso Inserted By 02/2022 Dt. 01-02-22    
594A. 9506 91 All goods (Omitted w.e.f 01-05- 2022) 10% - - (1) New Entry Inserted By 06/18 Dt. 02/02/18  

(2) Omitted By 02/2022 Dt. 01-02-22    

595. 9608 Parts of writing instruments 5% - -  
596. Any Chapter Postage stamps, unused Nil - -  
597.

 

 

 

 

 

9801

 

 

 

 

 

Goods required for, -       Entry Substituted By 02/2022 Dt. 01-02-22    

 

 

 

 

 

 

(i) coal mining projects Nil - 111
(ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects 2.5% - 111
(iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) 5% - 111
(iv) barge mounted power plants 5% - 111
(v) power transmission, subtransmission or distribution projects 5% - 111
Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023      
598. 9801 Goods required for setting up of any Mega Power Project specified in List 31, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012, that is to say,

(a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or

(c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or

(d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause I

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

Nil - 95 and 111 Proviso Inserted and condition substituted by 02/2022 Dt. 01-02-22    
599. 9801 Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage -V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)-382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012.

Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

2.5% - 95 and 111 Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
600.

9801 Goods required for, -        Entry Substituted By 02/2022 Dt. 01-02-22    

 

 

 

(a) Project for LNG Regasification Plant 5% - 111
(b) Aerial passenger ropeway project 5% - 111
Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023      
601. 9801 All goods

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

5% - 111   Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
602. 9801 Goods required for setting up of any Nuclear Power Project specified in List 32, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

Nil - 96 and 111 Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
603. 9801 Water Supply Projects

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].

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

Nil -   111 (1) Entry substituted By 01/2020 Dt. 02-02-20

(2) Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    

604. 9801 Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol. Explanation.- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

Nil - 97 and 111  Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
605. 9801 All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP)

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

Nil - 98 and 111  Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
606. 9801 Goods required for installation of mechanized handling systems and pallet racking systems in 'mandis' and warehouses for food grains, sugar and horticultural produce

Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023.

5% - 111 Proviso Inserted and condition substituted By 02/2022 Dt. 01-02-22    
607.

9804 The following goods, imported for personal use, namely: -       Entry Substituted By 46/2021 Dt. 30-09-21      
(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4; Nil - - Entry Substituted By 46/2021 Dt. 30-09-21      
(b) other life saving drugs or medicines Nil - 16  Entry Substituted By 46/2021 Dt. 30-09-21      
(c) life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely-

(i)Zolgensma (OnasemnogeneAbeparv ovec)

(ii) Viltepso (Viltolarsen)

(iii) any other medicine for treatment of the said diseases

Nil Nil 16  Entry Substituted By 46/2021 Dt. 30-09-21      
607A 9804 Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier Nil Nil 104 New Entry Inserted by 85/17 dt. 14/11/17
608. 9804 All Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. 10% - -  
608A 9804 Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) Nil Nil - New Entry Inserted by 77/17 13/10/17
609. Any Chapter Used bonafide personal and household effects belonging to a deceased person

Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028.

Nil Nil 99 Proviso Inserted By 02/2023 Dt. 01-02-23      

610. Any Chapter Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment Nil Nil -  
611. Any Chapter Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Nil Nil 100  
612. Any Chapter The following goods, namely :-

(a) Nylon gut

(b) PU or nylon grip sheets for hockey sticks

(c) Butyl bladders for inflatable balls

(d) Willow clefts, 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

Nil - 101 (1) Description substituted By 25/2019 Dt. 6-07-19     

(2) Description substituted By 01/2020 Dt. 02-02-20

Provided that nothing contained in entries against serial numbers 21C, 21D, 21E, 24A, 24B, 26A, 32A,177, 177B, 249A, 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 31st March, 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

Condition No. Condition  
1. Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
2. Omitted w.e.f. 02-02-2023 Omitted By 02/2023 Dt. 01-02-23
3. If the importer gives a declaration that such material is for the purposes of sowing or planting only.  
4. Omitted Omitted By 24/18 Dt. 06/02/18  
5. Omitted Omitted By 24/18 Dt. 06/02/18  
6. Omitted Omitted By 24/18 Dt. 06/02/18  
7. Omitted Omitted By 24/18 Dt. 06/02/18  
8. Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20 
9. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022 Substituted By 2/2023 Dt. 01-02-23

10. If,-

(a) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority;

(b) the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and

(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year 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

Amended By 23/2020 Dt. 14-05-20

11. Omitted w.e.f. 01-02-2020  Omitted By 01/2020 Dt. 02-02-20
12. If the importer produces before the Deputy Commissioner of customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition.  
13. If,-

(i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;

(ii) such ships or vessels carry cargo between two or more Indian ports (including 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.

 
  14. OMITTED W.E.F. 02-02-2022 Omitted By 02/2022 Dt. 01-02-22    
15. The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax , as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.  
  16. If,-

(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

(1) Amended By 46/2021 Dt. 30-09-21      

(2) Amended By 02/2022 Dt. 01-02-22    

17. OMITTED W.E.F. 02-02-2022 Omitted By 02/2022 Dt. 01-02-22    
18. If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards.  
19. OMITTED W.E.F. 02-02-2022 Omitted By 02/2022 Dt. 01-02-22    
20. If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.  
21. OMITTED W.E.F. 02-02-2022 (1) Amended By 23/2020 Dt. 14-05-20

(2) Omitted By 02/2022 Dt. 01-02-22    

22. If , the importer at the time of import,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the 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.

Amended By 02/2021 Dt. 01-02-21      

23. Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
24. If the importer at the time of importation,-

(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and

(b) omitted

Amended By 02/2021 Dt. 01-02-21      

25. If, imported for the manufacture of Copper - T contraceptives.  
26. If, -

(i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or

(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No. 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

 
27. If,-

(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or

(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;

(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes

(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that: -

(a) the imported goods shall be used for the specified purpose only; and

(b) he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification.

Explanation. - The expressions, "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. 80 or 81.

 
28. OMITTED W.E.F. 02-02-2022 (1) Amended By 23/2020 Dt. 14-05-20

(2) Omitted By 02/2022 Dt. 01-02-22    

29. If,-

(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and

(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.

Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).

 
30. Omitted Omitted By 02/2021 Dt. 01-02-21      
31. If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).  
32. OMITTED W.E.F. 02-02-2022 (1) Amended By 23/2020 Dt. 14-05-20

(2) Omitted By 02/2022 Dt. 01-02-22    

33. OMITTED W.E.F. 02-02-2022 (1) Amended By 23/2020 Dt. 14-05-20

(2) Omitted By 02/2022 Dt. 01-02-22    

34. OMITTED W.E.F. 02-02-2022 Omitted By 02/2022 Dt. 01-02-22    
35. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing.  
36. OMITTED W.E.F. 02-02-2022 (1) Amended By 23/2020 Dt. 14-05-20

(2) Omitted By 02/2022 Dt. 01-02-22    

37. Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
38. Omitted Omitted By 02/2021 Dt. 01-02-21     
39. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travelers.

Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).

 
40. If,-

(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;

(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;

(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;

(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and

(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.

 
41. If,-

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

Amended By 25/2019 Dt. 6-07-19     
42. If,-

(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and

(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India.

Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of-

(i) the toll smelting or toll processing costs, as the case may be, that is to say, -

(a) labour charges;

(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and

(c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and

(ii) the insurance and freight charges, both ways.

 
43. If,-

(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and

(2) no drawback of duty has been paid on the occasion of their export.

Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to-

(i) the aggregate of-

(a) labour charges for such repair;

(b) cost of materials used in such repair ;

(c) any other charges paid by the importer for repair of such dies; and

(ii) the insurance and freight charges, both ways.

 
44. If, the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be.  
45. If,-

(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.

 
46. Omitted w.e.f. 01-02-2020 Omitted By 01/2020 Dt. 02-02-20
47. If,-

(a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and

(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly 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.

 
48. If, -

(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.";

(1) Amended By 25/2019 Dt. 6-07-19     

(2) Amended By 02/2022 Dt. 01-02-22    

49. If the importer at the time of importation,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of 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.

 
50. If,-

(a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and

(b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.

 
51. (1) If the importer at the time of importation, 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 Department of Fertilizers to the effect that the goods are required for specified purpose and the said officer recommends the grant of this exemption;

(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

(1) Amended By 01/2020 Dt. 02-02-20

(2) Amended By 02/2021 Dt. 01-02-21      

52. If, at the time of importation, the importer produces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be.  
53. If,-

(i) in the case of a power plant (except a nuclear power plant),-

(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a 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

Amended By 02/2021 Dt. 01-02-21      

54. If,-

(a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of 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

(iii) omitted

 Amended By 02/2021 Dt. 01-02-21      

55. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service  
56. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service.  
57. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Public Mobile Radio Trunked Service (PMRTS).  
58. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012;

(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.

 
59. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012

(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.

 
60. (i) If, -

(a) the goods are imported for Research and Development purposes;

(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation;

(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. ";

 Amended By 02/2021 Dt. 01-02-21      

61. OMITTED w.e.f 02-02- 2022 (1) Amended By 02/2021 Dt. 01-02-21     

(2) Omitted By 02/2022 Dt. 01-02-22    

62. If,-

(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.

 
63. If,-

(1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and

(2) no drawback of duty has been paid on the occasion of their export.

Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said spinnerettes were equal to-

(i) the cost of such exchange, that is to say, the aggregate of -

(a) labour charges;

(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and

(c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and

(ii) the insurance and freight charges, both ways.

 
64. If, -

(1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and

(2) no drawback of duty has been paid on the occasion of their export.

Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to-

(i) the cost of such exchange, that is to say, the aggregate of-

(a) labour charges;

(b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and

(c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and

(ii) the insurance and freight charges, both ways.

 
65. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies.  
66. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption.  
67. If, -

(a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India;

(b) no drawback of duty was paid on their exportation from India;

(c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession;

(d) the goods are re-imported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and

(e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India.

 
68. If, -

(a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees;

(b) the total value of the parts imported under this exemption does not exceed 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).

 
69. If the importer, at the time of importation furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,-

(a) the imported goods shall be used for the specified purposes and shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation; and

(b) in the event of failure to comply with (a) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

 
70. If,-

(1) the goods are imported for being tested in -

(a) Defence Research and Development Organisation (DRDO) laboratories;

(b) Indian Institutes of Technology;

(c) Council for Scientific and Industrial Research (CSIR) laboratories;

(d) Central Power Research Institute, Bangalore; or

(e) Any other test centre approved by any Ministry in the Government of India for this purpose; and

(2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing.

 
71. If, -

(a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and

(b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -

(1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and

(2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India.

 
72. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy (MNRE), Government of India, for Central Financial Assistance.  
73. OMITTED w.e.f 02-02- 2022 Omitted By 02/2022 Dt. 01-02-22    
74. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft. Explanation. - Parts of aero planes, gliders, helicopters or simulators of aircraft" shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts.  
75. If,-

(A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-

(a) aircraft registered in India; or

(b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or

(c) aircraft components or parts, including engines 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.

 
76. (a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and

(b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.

 
77. If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling.  
78. If the importer, at the time of import,-

(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967;

(ii) 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.

Amended By 01/2020 Dt. 02-02-20
79. If, -

(i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or

(ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry.

Explanation.- For the purposes of this entry,

(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operation;

(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and

(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.

Amended By 02/2021 Dt. 01-02-21      

80. If,-

(a) the aircraft is imported by,-

(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or

(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and

(b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and

(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that: -

a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification;

b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation.

(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :-

a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and

b. the said aircraft shall not be sold or transferred to any other entity

 
81. (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and

(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and

b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification.

Explanation .

(1) for the purposes of this entry,-

(a) 'operator' means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;

(b) 'non-scheduled (passenger) services' means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.

(c) 'non-scheduled (charter) services' mean services provided by a 'non-scheduled (charter) air transport operator', for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:
2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty.

 
82. If,-

(a) the importer makes a declaration at the time of import that the barges would be re -exported;

(b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and

(c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above.

 
83. If,-

(a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner;

(b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs , binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose 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.

 
84. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods.  
85. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break -up of such manufactured goods.  
86. If,-

(a) imported by any Department or Ministry of the Government of India; and

(b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country.

 
87. If,-

(a) the hospital is run by -

(1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or

(2) institutions established by or under any law for the time being in force; or

(3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above;

(b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and

(c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital.

Explanation.- "Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.

 
88. If the importer at the time of importation, -

(a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or

(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon.

FORM

Certficate No ............................ of ....................... (year)

Certified that the medical equipment / accessory / spare part ......................................... (name to be specified) being imported by .............................................. is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended.

Signature with date of Director General /Deputy Director General /

Assistant Director General,Health Services, New Delhi

 
89. If, at the time of importation, the importer produces to the Deputy commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose.  
90. If,-

(a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti -smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use;

(b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.

 
91. If,-

(a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and

(b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.

 
92. OMITTED w.e.f 02-02- 2022 Omitted By 02/2022 Dt. 01-02-22    
93. OMITTED w.e.f 02-02- 2022 Omitted By 02/2022 Dt. 01-02-22    
94. OMITTED w.e.f 02-02- 2022 Omitted By 02/2022 Dt. 01-02-22    
95. If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that: -

(i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs;

(ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power.

(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of 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.

(1) Amended clause (a) by 89/17 dt. 24/11/17

(2) Amended By 31/2022 Dt. 07-06-22

96. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy.

(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;

 
97. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.  
98. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructu re Project (NATRIP).  
99. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station.  
100. If the imported goods are meant to be exhibited in a museum managed by -

(a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or

(b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government.

 
101. If,-

(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the 'Sports Goods Export Promotion Council';

(b) the total value of specified goods imported in a year shall not exceed 3 % 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.

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

Amended By 23/2020 Dt. 14-05-20

102 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, -

(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.

Inserted By 65/2017 Dt.08/7/17
103 If the importer at the time of import-

(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of 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

Inserted by 77/17 13/10/17
104 If the importer at the time of import-

(a) the goods are imported by an individual for personal use;

(b)it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are 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;

FORM

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.

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

  Inserted by 85/17 dt. 14/11/17
105 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,

(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."

Inserted By 34/2019 Dt. 30-09-19     
106 If the importer at the time and place of clearance: -

(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.

Inserted By 01/2020 Dt. 02-02-20
107. If 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, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods specified in column (3) of S. No. 539A of the Table, are required for launch vehicles, and satellites and payloads. Inserted By 01/2020 Dt. 02-02-20
108. If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods. (1) Inserted By 02/2021 Dt. 01-02-21      

(2) Amended By 02/2022 Dt. 01-02-22    

109. If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence -

(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.

Inserted By 02/2021 Dt. 01-02-21      

 

110. If, the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate issued under Kimberley Process Certification Scheme (KPCS) certifying that the imported goods are diamonds, not further worked than simply sawn. Inserted By 02/2022 Dt. 01-02-22    
111. If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986. Inserted By 02/2022 Dt. 01-02-22    
112. If the goods are imported by, -

(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 or medicines are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs or medicines for the treatment of said rare disease.";

Inserted By 02/2022 Dt. 01-02-22    
113. If the importer 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 Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. Inserted By 40/2022 Dt. 13-07-22    
113. If,-

(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;

Inserted By 02/2023 Dt. 01-02-23 

List 1 (See S. No. 104 of the Table) Amended By 02/2022 Dt. 01-02-22    
(1) Acid Sodium Carbonate (Sodium bicarbonate)
(2) Batter
(3) Breadcrumbs
(4) Citric Acid
(5) Flavouring extracts, and sauces
(6) Flavouring Oil
(7) Food Colours
(8) Food Enzymes
(9) Food Grade Phosphates
(10) Food Marinates
(11) Food Tenderizers
(12) Natural Edible Gum
(13) OTR Fresh Fish Bags (Oxygen Permeable)
(14) Polypropylene box as per buyer's requirements
(15) RFID label to tag on carton or box
(16) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate
(17) Sodium Citrate
(18) Solid board box as per buyer's requirements
(19) Sorbitol
(20) Starch (Wheat/non-wheat)/Pre-gelatinized Starch";

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    

1) Amikacin
2) Amphotericin-B
3) OMITTED w.e.f 02-02- 2022
4) Aprotinin
5) Baclofen
6) Bleomycin
7) OMITTED w.e.f 02-02- 2022
8) OMITTED w.e.f 02-02- 2022
9) Chlorambucil
10) Chorionic Gonadotrophin
11) Clindamycin
12) OMITTED w.e.f 02-02- 2022
13) Dactinomycin
14) Daunorubicin
15) Desferrioxamine
16) Dimercaprol
17) Disopyramide phosphate
18) Dopamine
19) Eptifibatide
20) Glucagon
21) Hydroxyurea
22) OMITTED w.e.f 02-02- 2022
23) Isoflurane
24) Lactulose
25) OMITTED w.e.f 02-02- 2022
26) Latanoprost
27) OMITTED w.e.f 02-02- 2022
28) OMITTED w.e.f 02-02- 2022
29) Methotrexate
30) OMITTED w.e.f 02-02- 2022
31) Mustin Hydrochloride
32) Pancuronium Bromide
33) OMITTED w.e.f 02-02- 2022
34) Protamine
35) Quinidine
36) Sodium Cromoglycate spincaps
37) Sodium Hyalauronate sterile 1% and 1.4% solution
38) OMITTED w.e.f 02-02- 2022
39) OMITTED w.e.f 02-02- 2022
40) Thioguanine
41) Tobramycin
42) Tetanus Immunoglobin
43) OMITTED w.e.f 02-02- 2022
44) OMITTED w.e.f 02-02- 2022
45) Tribavirin/Ribavirin
46) Urokinase
47) Ursodeoxycholic Acid
48) Vancomycin
49) OMITTED w.e.f 02-02- 2022
50) OMITTED w.e.f 02-02- 2022
51) Zidovudine
52) 5-Fluorouracil
53) OMITTED w.e.f 02-02- 2022
54) OMITTED w.e.f 02-02- 2022
55) Pergolide
56) Kit for bedside assay of Troponin-T
57) Solution for storing, transporting, flushing donor organs for transplant
58) Miltefosine
59) Milrinone Lactate
60) Methoxy Isobutile Isonitrile (MIBI)
61) OMITTED w.e.f 02-02- 2022
62) OMITTED w.e.f 02-02- 2022
63) Verteporfin
64) Daclizumab
65) Ganciclovir
66) Drotrecogin alfa (activated)
67) Eptacog alfa activated recombinant coagulation factor Vila
68) OMITTED w.e.f 02-02- 2022
69) Japanese encephalitis vaccine
70) OMITTED w.e.f 02-02- 2022
71) Low molecular weight heparin
72) Efavirenz
73) Emtricitabine
74) Azathioprine
75) Antinomycin D
76) Cytosine Arabinoside (Cytarabine)
77) Vinblastine Sulphate
78) Vincristine
79) Eurocollins Solution
80) OMITTED w.e.f 02-02- 2022
81) Poractant alfa
82) Troponin-I whole blood test kit
83) Blower/mister kit for beating heart surgery
84) Fluoro Enzyme Immunoassay Diagnostic kits
85) Tablet Telbivudine
86) OMITTED w.e.f 02-02- 2022
87) DTaP-IPV-Hib or PRP-T combined Vaccine
88) OMITTED w.e.f 02-02- 2022
89) Injection Thyrotropin Alfa
90) Injection Omalizumab
91) Abatacept
92) Daptomycin
93) OMITTED w.e.f 02-02- 2022
94) Fondaparinux Sodium
95) Influenza Vaccine (OMITTED W.E.F 01-10-2023)
96) Ixabepilone
97) OMITTED w.e.f 02-02- 2022
98) Pegaptanib Sodium injection
99) OMITTED w.e.f 02-02- 2022
100) Tocilizumab
101) Agalsidase Beta
102) OMITTED w.e.f 02-02- 2022
103) Caspofungin acetate
104) Desflurane USP
105) Heamostatic Matrix with Gelatin and human Thrombin
106) Imiglucerase
107) OMITTED w.e.f 02-02- 2022
108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
109) OMITTED w.e.f 02-02- 2022
110) OMITTED w.e.f 02-02- 2022
111) 90Yttrium
112) Nilotinib
113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
114) Micafungin sodium for injection
115) OMITTED w.e.f 02-02- 2022
116) Raltegravir potassium
117) OMITTED w.e.f 02-02- 2022
118) Pneumococcal Polysaccharide V accine
119) Temsirolimus Concentrate for infusion for injection
120) Natalizumab
121) OMITTED w.e.f 02-02- 2022
122) Somatropin
(123) Diagnostic Agent for detection of Hepatitis B antigen
(124) Diagnostic kits for detection of HIV antibodies
(125) Enzyme linked immune absorbent assay kits Elisa kits.

List 4 (See S. No. 167 and 607 of the Table) Amended By 02/2022 Dt. 01-02-22

1) OMITTED w.e.f 02-02- 2022
2) Asparaginase
3) OMITTED w.e.f 02-02- 2022
4) OMITTED w.e.f 02-02- 2022
5) Anti-human lymophocyte immunoglobulin IV
6) Anti-human thymocyte immunoglobulin IV
7) OMITTED w.e.f 02-02- 2022
8) OMITTED w.e.f 02-02- 2022
9) OMITTED w.e.f 02-02- 2022
10) Basiliximab
11) Beractant Intra-tracheal Suspension
12) Blood group sera
13) OMITTED w.e.f 02-02- 2022
14) Burn therapy dressing soaked in gel
15) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
16) Bovine Albumin
17) OMITTED w.e.f 02-02Y- 2022
18) OMITTED w.e.f 02-02- 2022
19) OMITTED w.e.f 02-02- 2022
20) Cesium Tubes
21) Calcium folinate
22) Cholestyramine
23) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
24) Cobalt-60
25) Corticotrophin
26) OMITTED w.e.f 02-02- 2022
27) OMITTED w.e.f 02-02- 2022
28) OMITTED w.e.f 02-02- 2022
29) OMITTED w.e.f 02-02- 2022
30) OMITTED w.e.f 02-02- 2022
31) Edrophonium
32) OMITTED w.e.f 02-02- 2022
33) Epirubicin
34) Fibrinogen
35) Floxuridine
36) Flucytosin
37) OMITTED w.e.f 02-02- 2022
38) Fludarabine Phosphate
39) Foetal Bovine Serum (FBS)
40) Gadolinium DTPA Dimeglumine
41) Gallium Citrate
42) OMITTED w.e.f 02-02- 2022
43) Goserlin Acetate
44) Hepatitis B Immunoglobulin
45) OMITTED w.e.f 02-02- 2022
46) OMITTED w.e.f 02-02- 2022
47) Idarubicine
48) Idoxuridine
49) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
50) OMITTED w.e.f 02-02- 2022
51) OMITTED w.e.f 02-02- 2022
52) Intravenous amino acids
53) Intravenous Fat Emulsion
54) Iopamidol
55) Iohexol
56) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit
57) Iscador, CLIA diagnostic kits
58) OMITTED w.e.f 02-02- 2022
59) Lenograstim
60) OMITTED w.e.f 02-02- 2022
61) OMITTED w.e.f 02-02- 2022
62) Metrizamide Inj with diluant
63) OMITTED w.e.f 02-02- 2022
64) Mycophenolate Mofetil
65) Normal Human plasma
66) Normal Human immunoglobulin
67) Nuclear magnetic resonance contrast agent
68) Normal Human serum Albumin
69) Penicillamine
70) Pentamidine
71) OMITTED w.e.f 02-02- 2022
72) OMITTED w.e.f 02-02- 2022
73) OMITTED w.e.f 02-02- 2022
74) OMITTED w.e.f 02-02- 2022
75) Prednimustine
76) OMITTED w.e.f 02-02- 2022
77) OMITTED w.e.f 02-02- 2022
78) OMITTED w.e.f 02-02- 2022
79) Pneumocystis carinii IF kits
80) Prostaglandin E 1 (PGE1)
81) OMITTED w.e.f 02-02- 2022
82) Radioisotope TI 201
83) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests
84) Rabies immunoglobulin of equine origin
85) Sevoflurane
86) Rocuronium Bromide
87) Septopal beads and chains
88) Sodium Arsenate
89) OMITTED w.e.f 02-02- 2022
90) Solution of Nucleotides and Nucliosides
91) OMITTED w.e.f 02-02- 2022
92) Sterile Absorbable Haemostat for control of surgical vessel bleeding
93) Strontium SR-89 Chloride
94) Suxamethonium Chloride
95) Selenium-75
96) Teicoplanin
97) Tetrofosmin
98) OMITTED w.e.f 02-02- 2022
99) OMITTED w.e.f 02-02- 2022
100) Tocainide
101) Tri-iodothyronine
102) Triethylene Tetramine
103) Thrombokinase
104) Teniposide
105) Trans-1- diamino cyclohexane Oxalatoplatinum
106) Ticarcillin Disodium and Potassium Clavulanate combination
107) Vindesin Sulphate
108) X-ray diagnostic agents, the following : -
  (i) Propylidone
  (ii) Ethyl iodophenylun decylate
  (iii) Iodipammide methyl glucamine
  (iv) Lipidoll utra fluid
  (v) Patent blue
109) Zalcitabine
110) OMITTED w.e.f 02-02- 2022
111) Anti-Haemophilic Factor Concentrate (VIII and IX)

List 5 (See S.No.168 of the Table) (1) Amended By 25/2019 Dt. 6-07-19     

1) Chlorine
2) Helium
3) Silicon tetra chloride
4) Germanium tetra chloride
5) Phosphorous oxychloride
6) Sulphur hexa flouride oxygen
7) Olige-poly iso cyanate ethyl-acetate solution
8) Colouring ink for fibre
9) Binder of polyurethane or vinyl chloride-vinyl acetate copolymer
10) UV resin 1 & 2/Ribbon matrix
11) Nylon-12 / Ether Ester Elastomer
12) Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer
13) Elongated polyethylene tape
14) Polyester tape
15) Nylon thread/water swellable yarn
16) Polyethylene cord
17) Biaxily oriented nylon tape
18) Silica tube / rod, other than preform
19) Aramid Yarn
20) Impregnated Glass fibre reinforcement (Glass rovings)
21) Rip Cord
22) Nylon 11
23) Low smoke zero Halogen compound for sheathing
24) Glass yarn / Rovings
25) Complex high molecular weight resin in acrylate solution
26) Acrylated monomers
27) Photoinitiater
28) Tert Butyl perbenzoate
29) Zinc soap of long fatty acid mixture
30) Modified polypropylene
31) thylene acrylic acid (EAA)/Vinyl ester

List 6 (See S.No.168 of the Table)

1) Glass yarn / Rovings
2) UV resin
3) Complex high molecular weight resin in acrylate solution
4) Acrylated monomers
5) Photoinitiater
6) Tert Butyl perbenzoate
7) Zinc soap of long fatty acid mixture
8) Modified polypropylene
9) Ethylene acrylic acid (EAA)/Vinyl ester

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

1 765 KV Transformers (omitted with effect from the 1st day of April, 2022)
2 765 KV Reactor (omitted with effect from the 1st day of April, 2022)
3 765 KV Circuit Breaker (omitted with effect from the 1st day of April, 2022)
4 765 KV Isolators (omitted with effect from the 1st day of April, 2022)
5 765 KV Current Transformer (omitted with effect from the 1st day of April, 2022)
6 765 KV Capacity Voltage Transformer (omitted with effect from the 1st day of April, 2022)
7 765 KV Surge Arrestors (omitted with effect from the 1st day of April, 2022)
8 INVAR/ACSS Conductor for high temperature application (omitted with effect from the 1st day of April, 2022)
9 765 KV Polymer Long Rod Insulators (omitted with effect from the 1st day of April, 2022)
10 Emergency Restoration System (ERS) for extra-high voltage transmission Line (omitted with effect from the 1st day of April, 2022)
11 Overhead Optical Ground Wire (OPGW), including hardware and accessories such as Vibration Damper, Joint Box, Suspension and tenslon clamps (omitted with effect from the 1st day of April, 2022)
12 High Voltage DC Divider and CT
13 High Voltage DC Reactor
14 High TRV Circuit Breaker for High Voltage DC application
15 Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC)
16 Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for Series Compensation
17 Optical Current Transformer
18 400 KV Extra High Voltage Cables (omitted with effect from the 1st day of April, 2022)
19 Gas Insulated Switchgear equipment for 220 KV and above (omitted with effect from the 1st day of April, 2022)
20 Thermo Vision Camera
21 On-line Puncture insulator detector
22 Hot line Kits and Tools for transmission line live maintenance
23 Hot line washing equipment for insulators

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

    (g) Baling Press

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)

A. Sewing machines with in-built motors, falling under tariff item 8452 29 00
B. Machinery for garment sector, namely:-
  1) Garment sand blasting or brushing machine
  2) Hook and bar machine
  3) Hydro-extractor machine
  4) Garment washing machine falling under tariff item 8450 20 00
  5) Waistband attaching machine
  6) Label or tag inserting machine
  7) Profile cutting machine
  8) End cutter with cloth press track
  9) Collar point trimmer/gear knotcher machine
  10) Laser colour fading/marking/drawing machine
  11) Laser operated colour spraying machine for garments
  12) Needle detector machine
  13) Fusing machine
  14) Fabric laying machine
  15) Computerised cutting machine
C. Machinery for manufacture of technical textiles, namely:-
  1) Precision coating heads
  2) Turret winder and unwinders
  3) Coating equipment for scrim fabrics
  4) Multi-colour roto gravure printing machine for coated fabrics
  5) Printing equipment for sineage for coated or laminated fabrics
  6) Grommet fixing machine
  7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine
  8) Weatherometer
  9) Automatic thickness gauze
  10) Puncture resistance
  11) Twisting Machines
  12) Material Handling system for Twisting Machines
  13) Data capture system for Twisting Machines
  14) Balancing Equipment for Cable Corder Spindle Motors
  15) Shuttle-less looms
  16) Reeds for weaving machines
  17) Warp defects detection system
  18) Parts for Airj et weaving machines
  19) Parts for projectile weaving machines
  20) Parts for Rapier weaving machines
  21) Warp knotting system
  22) Take up system for weaving machine
  23) Creels for weaving machines
  24) Package change system for creels
  25) Process control equipment namely, Tension meters, On-line denier checking system, Online twist checking system, On-line EDS monitoring system, Filamentation detector, Fluff Detector, Automatic Fabric Inspection System, Tacho-meters
  26) Storage and Transport systems namely, Automated fabric transport system and Automated fabric packing system
  27) Finishing Machines namely, Dipping Machine for Tyre Cord/industrial Fabrics, Coating Machines, Dipping Machine for beting duck, Stenter for Technical Textiles, Embossing Rollers, Parts and Accessories for Dip and coating units, Hydraulic Control for Accumulator, Dynamic Braking for Pull Rolls System, De-webber system, Burners with Controllers
  28) Testing equipment, namely, Tensile Tester, Thermal Shrinkage Tester, Twist Tester, Fatigue Tester
D. Woollen machinery items, namely:-
  1) Automatic Hopper Feeder
  2) Greasy Wool Opener
  3) Tow-to-Top Converter
  4) Automatic/Semi-Automatic Pump Press
  5) Ring frame with 50 mm Ring or below PLC/Computer controlled
  6) PLC/ Computer Controller Assembly Winding machine
  7) PLC/ Computer controlled Two- for Twister/Three-for-one Twister
  8) Twisting /covering machine for Lycra Yarn
  9) Automatic cleaning machine for Heald, Reeds and drop wires.
  10) Electric/ Electronic/ motorized beam trolley with Harness lifting arrangement.
  11) Open Width scouring machine/Rope scouring machine
  12) Damping unit for fabric conditioning
  13) Automatic Weft straightener
  14) Shearing machine
  15) Continuous crabbing machine
  16) Wollen ring frame
  17) Fibre/Yarn/Fabric testing equipment namely, Fineness meter, Evenness Tester, Light Fastness Tester, Strength Tester, Length Measurement Tester, Crease Recovery Tester, Projection Microscope, Pilling and Abrasion Tester, Colour Comparator for instant observation of matched shades, Yarn friction and Hairiness meter and Seam Slippage Tester
  18) Rag tearing machine
  19) Fibre opening and blending machine
  20) Self Acting spinning frame
  21) Raising machine
E. Machinery for use with shuttleless looms, namely, electronic dobby and jacquard.
F. Machinery for manufacture of denim fabrics, namely: -
  1) Sand blasting or brushing machine
  2) Washing machine falling under tariff item 8450 20 00
G. Machinery for manufacture of non-wovens textiles, namely: -
  1. 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) Spun bonded non-wovens
  (g) Melt blown non-wovens
  (h) Spun bond melt blown (SMS) non-wovens
  2. Machinery for finishing of all non-wovens
  3. Machinery for converting non-wovens into made-ups
H. Other machinery for use in textiles industry, namely: -
  1) Spandex/elastane yarn attachment on ring frame for manufacturing core spun yarn
  2) Single end warping machine
  3) Single end sizing machine
  4) Reaching-in machine
  5) Humidification plant

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

1) Hot mix plant batch type with electronic controls and bag type filter arrangements more than 120 T/hour capacity
2) Electronic paver finisher (with sensor device) for laying bituminous pavement 7m size and above
3) Kerb laying machine
4) Mobile concrete pump placer of 90/120 cu m/hr capacity
5) Skid steer loaders
6) Drilling jumbos, Loaders, Excavators, Shortcrete machine and 3 stage crushers

List 16 (See S. No. 421 of the Table)

1) Telephonic or telegraphic apparatus of the following description namely: -
  (a) Switching apparatus for cellular mobile telephone service
  (b) Base station controllers
  (c) ATM Switches
  (d) Frame Relay Switches
  (e) Ethernet Switches
2) Apparatus for Carrier Current Line System or Digital Line System of the following description namely:-
  (a) HDSL System
  (b) Dense Wave Division Multiplexing(DWDM) System
  (c) Routers
3) Radio communication equipment including VHF, UHF and microwave communication equipment of the following description namely:-
  (a) Base Trans-receivers stations (BTS)
  (b) Satellite communication equipment; the following customer premises equipment, namely:-
  (i) Radio with LNA, up converters and down converters
  (ii) Satellite modems
  (c) BTS ancillary equipment of the following description namely:-
  (i) Cellular repeaters
  (ii) Amplifiers
  (iii) Wave Guides
4) Network management stations
5) Computers for billing and customer services
6) Short message service hardware
7) Automatic call distribution system
8) Transcoders
9) Test equipment

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)

(1) Micromanipulators
(2) Molecular beam expitaxy system (MBE system)
(3) Chemical vapour deposition (CVD) system - Low pressure CVD (LP CVD) - Metal organic CVD (MO CVD)
(4) High pressure oxidation systems
(5) Lithography systems
(6) Direct step on wafers / steppers
(7) X-ray lithography systems
(8) E-Beam mask making system
(9) E-Beam direct write system
(10) Mask aligners
(11) Mask inspection systems (comparators)
(12) Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any combination thereof
(13) Die bonders or wire bonders or combination thereof
(14) Wafer sawing machine
(15) Leak detection system
(16) Clean room air showers
(17) Particle monitor / counter both air and liquid borne
(18) Automatic encapsulation system, Automatic marking / branding machine
(19) Clean room laminar flow air handling system
(20) Ultra clean room equipment
(21) Ultra high purity demineralised water treatment plant
(22) PVDF welding and orbital welding machines
(23) Ultra high pure (UHP) gas distribution system
(24) Toxic gas distribution / monitoring system
(25) Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness, Boron and Phosphorus weight percentage
(26) Parts of FTIR instrument
(27) Interferometer and nano- scan meter for measuring deposited metal or oxide thickness
(28) Ellipsometer for measurement of refractive thickness, thickness of layers deposited on semiconductor wafer
(29) De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases
(30) Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high purity process gases for semiconductor wafer/device manufacture
(31) Automatic lead frame loaders for semiconductor devices
(32) Mercury probing apparatus and accessories for measuring oxide purity and carrier concentration of semiconductor wafers
(33) Parts of mercury probing apparatus
(34) Fume scrubbers for toxic process gases used in semiconductor industry
(35) Apparatus for profiling and measurement of the surface including topography of semiconductor wafers and /or any layers deposited on it
36) Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in semiconductor wafer processing
37) RF Generator for Epitaxial Reactors heating
38) Parts of RF Generator
39) Equipment used for quality control namely Burn-in Systems, moisture monitors and parts thereof
40) Tools for Moulding, Cutting, Trimming operations used in the semiconductors manufacture
41) Apparatus for the measurement of dynamic electrical parameters of Semiconductor wafer devices
42) Apparatus for measuring physical parameters of junction in semiconductor wafter
43) Automatic trim and form/die equipment for semiconductor devices
44) Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off valves, nonreturn valves, high purity gas and chemical filters
45) Optical pyrometer for measuring infra-red radiated temperature
46) Gas Chromatograph/Analyzer for analysing purity of process gases
47) Toxic gas monitors and Alarms
48) Milli-Volt generator for temperature profiling of diffusion furnace used in semiconductor industry
49) Curve Tracer for measurement of dynamic electrical parameters of semiconductor wafers/devices
50) Apparatus for measurement of life time carriers/Switching time for semiconductor devices
51) Contact Printer for photomask
52) Die sheer Tester
53) XRP Tester for inspection of the Moulded / Encapsulated devices for finding out the defects
54) Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS
55) UV light intensity measurement apparatus in semiconductor manufacture
56) Critical Dimension measurement system for Mask making

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     

1. Omitted w.e.f. 05/07/2019
2. Omitted w.e.f. 05/07/2019
3. Omitted w.e.f. 05/07/2019
4. Omitted w.e.f. 05/07/2019
5. Omitted w.e.f. 05/07/2019
6. Omitted w.e.f. 05/07/2019
7. Omitted w.e.f. 05/07/2019
8. Omitted w.e.f. 05/07/2019
9. Omitted w.e.f. 05/07/2019
10. Omitted w.e.f. 05/07/2019

List 21 (See S.No. 430 of the Table )

1) Cell cultivation devices, namely, roller bottle systems and spinner flasks
2) CO2 incubator
3) DNA/Oligonucleotides Synthesizers
4) Electrophoresis system - (Protein & DNA; 2D)
5) ELISA Reader
6) ELISA Washer
7) Fluorimeters
8) Low Temperature Freezers (minus 70 degrees and less)
9) Spectrophotometers (including Nuclear Magnetic Resonance Spectrometers)
10) Cartridges and membranes for ultra-filtration, micro-filtration, reverse osmosis, sterile filtration and viral removal
11) Cell cultivation devices like roller bottle systems, spinner flasks etc
12) Centrifuges-tubular, explosion proof, disk stack
13) DNA/Oligonucleotides Synthesizers and DNA Analysers
14) Electrophoresis system (protein and DNA; 2D)
15) ELISA washer
16) Fluorimeter
17) LC-MS machines
18) Low temperature freezers (minus 70 degree centigrade and less)
19) Micro-array equipment including scanners, micro-fluidics station, arrayers, bio-analysers, micro-array chips and bio-chips
20) Proteomic Analysers and proteomic lab Systems
21) Flow Cytometer/FACs
22) Protein Purification System
23) Gel Documentation System
24) Enzyme linked immuno SPOT (Elispot) Reader System

List 22 (See S. No. 430 of the Table)

1) UV/Visible spectrophotometer, either with PDA and/or kinetics measurement and low bandwidth
2) Preparative chromatographic system
3) Chiral columns and other HPLC columns for specific application
4) X-ray diffraction equipment
5) Capillary electrophoresis
6) Robotic sample processing system
7) Particle size analysers, laser diffraction, lights scattering and photocorrelation spectroscopy types
8) Atomic absorption Spectrophotometer
9) Tensiometer
10) Moisture balance
11) Elemental analyser
12) High Precision Auto titrator
13) TOC Analyser
14) Ion Chromatograph
15) Spectrofluorimeter.Luminescence meter
16) Parenteral particle counting system
17) Particle shape analyser
18) FT-NIR Spectrophotometer
19) FT-Raman Spectrophotometer
20) Spectropolarimeter
21) Adsorption gas apparatus
22) Freezing point apparatus
23) Hot stage microscope
24) Osmometer
25) Porosity analyser
26) Sample preparation instrument
27) Automated sampling devices
28) Surface area analyser
29) Multiple organic synthesizer
30) Focussed Microwave oven for ortoanic synthesis
31) Immersion cooling probe for 100 ° C
32) High Pressure hydrogenator
33) Gas generators
34) Automated dissolution test apparatus, including robotics
35) Stability chambers conforming to ICH guidelines
36) Rotational visco meter and Rheometer
37) Assembly for lontophoresis studies
38) Ultra filteration equipment
39) Diffusion cell apparatus
40) Densitometer
41) Sustained release apparatus
42) Suppository testing device
43) Zeta potential analyser
44) Ultracentrifuge
45) Inverted microscope with fluorescence microscopy and photographic attachments
46) Transilluminator,
47) Moodular protein electrophoresis apparatus (1D/2D),
48) Nucleic acid sequencer
49) Imaging densitometer
50) Fast-protein Liquid Chromatography
51) U.V. Crosslinker
52) Probe Sonicator
53) Sintillation counters (Y and B)
54) CO2 incubator
55) Incubator shakedr for bacterial culture
56) Polymerase chain reaction machine
57) Cell harvestor
58) Speed Vac
59) Hybridizing oven
60) Protein sequencer
61) Confocal microscope
62) Capillary electrophoresis
63) Electroporator
64) Scanning electron microscope
65) Amino acid analyser
66) Peptide synthesizer
67) Phosphor imager
68) Fluorescence activated cell sorter
69) ELISA reader
70) Fermenter
71) Spray drier
72) Protein purification set up
73) Stimulator
74) Two channel organ bath (with two channel recorder accessories) (a) Isotonic transducer (b) Isometric transducer (c) Pressure transducer
75) Plethymsometer
76) Blood pressure monitor
77) Blood pressure manual scanner
78) Auto analyser
79) Biofuge
80) Passive avoidance apparatus with controller
81) Auto stainer
82) Microtome
83) Cell harvestor
84) Tissue embedding machine
85) 4 channel auto track system
86) Blood cell counter
87) Blood flow meter
88) Stereotaxic microscope
89) Microdialysis (pull-push counter)
90) Radiotelemetric monitoring system
91) High speed refrigerated research centrifuge
92) pH meter (3 decimal reading)
93) Microscope phase contrast
94) Microscope polarizing
95) Vacuum rotary evaporators with digital display and control, different sizes
96) Freeze drier (Lyophilizer)
97) Precision pipetting devises
98) Refrigerated bath
99) Low temperature circulatory bath (-33° C)
100) Magnetic stirrer with precision temperature control and digital display
101) Thermostatic blocks (Dry bath) with or without magnetic stirring facility

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)

1 Singeing machine
2 Fabric reversing machine
3 Yarn drying machine
4 Volumetric/Gravimetric measurement liquid chemical station
5 Lab dye preparation machine
6 Lab infra Red Drying Machine
7 Continuous weight reduction machinery through microwave technique
8 Kier decatising/continous decatising machine
9 Solvent scouring machine
10 Blanket Fringing Machine
11 Raising/Brushing Machine
12 Circular Knitting Machine
13 Industrial Sewing machine
14 Single needle bed drop feed lockstitch machine
15 Single needle lockstitch flat bed machine
16 Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches per minute
17 High speed twin needle feed lockstitch machine
18